What is the fine-grained topic of the following text: Led by billionaire businessman Raphael Geminder, the brother-in-law of Australia’s richest person Anthony Pratt, Pact Group told investors it had revised down the value of its packaging assets in Australia by up to $100 million and its goodwill by up to $240 million. Only return the topic.
Pact Group's devaluation of its packaging assets and goodwill.