If Goodwill to Assets increases over time:
An increasing Goodwill to Assets Ratio is generally a negative sign, and may indicate the company is recording a higher proportion of goodwill to its total assets.
If Goodwill to Assets decreases over time:
A decreasing Goodwill to Assets Ratio is generally a positive sign, and may indicate the company is recording a smaller proportion of goodwill to its total assets.
If Goodwill to Assets stays the same over time:
An unchanged Goodwill to Assets Ratio indicates the company''s proportion of goodwill to total assets has remained the same.