All SGH questions - put here (financials ONLY), page-382

"Goodwill can be readjusted to include more value in the business when we have sign for positive cash flow as for now nothing can tell you that it will be cash flow positive unless a restructuring will be undergone"

This comment is incorrect. Goodwill can only be adjusted when accounts are in a provisional state, that is within 12 months of an acquisition and when the current accounts are noted as provisional.

When accounts are complete (that is not in a provisional state - then next reporting period after stating provisional) goodwill stays on the books as it is at the end of provisional accounting period and future periods test it for impairment. Goodwill is never revised upwards.

If future cashflows derived from an acquisition, represented in goodwill, turn out to be better than anticipated. That improved cashflow flows through revenue not as an adjustment to goodwill. In a future date if a business is seen to be performing better than previously anticipated that will show in company forward guidance and/or analysts forecast of EPS. Assets increase due to the effect of that better operational performance not due to an increase in goodwill.