Note 11 - Intangible Assets, Net and Goodwill

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 11: INTANGIBLE ASSETS, NET AND GOODWILL

The following tables summarize the composition of intangible assets as of December 31, 2025 and 2024:

	December 31, 2025
	Gross								Net		Weighted
	Carrying		Accumulated			Accumulated			Carrying		Average
	Amount		Amortization			Impairment			Amount		Life
Finite lived intangible assets
BNA software	$	1,109	$	(84	)	$	(1,025	)	$	-		-
Developed technology		700		(52	)					648		8.33
Trade names		150		(33	)					117		2.33
Non-compete agreements		110		(14	)					96		4.33
Total intangible assets	$	2,069	$	(183	)	$	(1,025	)	$	861		6.93

	December 31, 2024
	Gross								Net		Weighted
	Carrying		Accumulated			Accumulated			Carrying		Average
	Amount		Amortization			Impairment			Amount		Life
Finite lived intangible assets
BNA software	$	1,109	$	(55	)	$	(874	)	$	180		4.75
Total intangible assets	$	1,109	$	(55	)	$	(874	)	$	180		4.75

Amortization expense was $128 and $55 for the year ended December 31, 2025 and 2024, respectively.

During the reporting period, management evaluated the Company’s capitalized software development costs for indicators of impairment in accordance with ASC 350-40, Internal-Use Software. The review was prompted by a change in strategic direction resulting from the acquisition of Evoke Neuroscience and its hardware offering.

Accordingly, the Company recognized an impairment loss of $152 during the period ended December 31, 2025. This charge was recorded within “Impairment of assets” on the statement of operations, reducing the carrying value of the software asset to $nil.

The estimated aggregate future amortization expense for intangible assets subject to amortization as of December 31, 2025, is summarized below:

December 31, 2025	*Estimated Future Amortization Expense*
2026	$	150
2027		150
2028		116
2029		100
2030		345
Thereafter		-
Total	$	861