Note 5 – Patent Costs

As of December 31, 2025, our patent portfolio includes seven patent families. In the first family of patents and patent applications owned solely by UIRF and exclusively licensed by Cardio, there are granted patents in the US (two), EU (subsequently validated in the United Kingdom, France, Germany, Italy, Switzerland, Ireland and Hong Kong), China, Australia, India, and Japan and other pending patent applications. The Company also has pending patent applications in patent families two, three, four, five, six and seven. Legal fees associated with the patents totaled $873,182 and $701,089, net of accumulated amortization of $66,820 and $6,920 as of December 31, 2025 and 2024, respectively and are presented in the consolidated balance sheets as patent costs. Patents are amortized over their estimated useful lives of approximately 14 and 15 years, respectively. Amortization expense charged to operations was $59,900 and $3,738 for the years ended December 31, 2025 and 2024, respectively.