Note 6 – INTANGIBLE ASSETS

During the year ended March 31, 2019, the Company capitalized website development costs for $8,361. Accumulated amortization expense of website development costs was $8,361 as of June 30, 2025.

In June 2019 the Company capitalized mobile application development costs for $97,400. During the year ended March 31, 2024, the Company capitalized mobile application development update costs for $29,450. As of June 30, 2025, the total amount of capitalized mobile application development costs was $126,850. Accumulated amortization expense of application development was $119,487 as of June 30, 2025.

In December 2019 and March 2020, the Company purchased an RSS Database. As of June 30, 2025, the total amount of RSS Database was $149,000. Accumulated amortization expense of RSS Database was $149,000 as of June 30, 2025.

In April 2023, the Company acquired Avant! AI™ and Instant FAME™ technologies. As of June 30, 2025, the total amount of the acquired assets was $124,000 and $25,000, respectively. Accumulated amortization expense of Avant! AI™ was $26,867 as of June 30, 2025. Accumulated amortization expense of Instant FAME™ was $5,417 as of June 30, 2025.

During the year ended March 31, 2024, the Company capitalized chatbot development costs for $4,060. Accumulated amortization expense of chatbot development costs was $3,045 as of June 30, 2025.

The Company had the following intangible assets as of June 30, 2025 and March 31, 2025:

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