It paid 1000 for a business
worth 400. The rest became an asset.
600
Crore of goodwill parked on the balance sheet after one deal. The premium paid above what the assets were actually worth.
Goodwill is not a factory or a patent. It is the gap between the price paid and the things bought, sitting in the assets column as if it were wealth. Nobody questions it. Until the day they have to.