v3.26.1
INTANGIBLE ASSETS
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS

 NOTE 4 – INTANGIBLE ASSETS

 

Intellectual Property

 

The Company has two patent portfolios. As of December 31, 2025 and 2024, we have gross value of patents at $407 thousand. As of December 31, 2025 and 2024, accumulated amortization is approximately $407 thousand and $368 thousand, respectively.

 

As part of the Infintitus Pay, Inc transaction, the Company acquired intangible assets valued at $3,504 thousand, which includes $1,795 thousand of goodwill. $322 thousand in trademarks will not be depreciated, however, the remaining $1,387 thousand in acquired technology will be amortized on a straight-line basis over 60 months.

 

As of December 31, 2025 and 2024, we have gross value of acquired technology of $6,108 thousand and $4,400 thousand, respectively. For the same periods, the accumulated amortization is approximately $1,957, thousand and $1,029 thousand, respectively.

        
Intellectual Property  December 31, 2025   December 31, 2024 
Beginning balance  $3,410   $4,428 
Acquisition of intangible assets   1,709     
Amortization expenses   (968)   (1,018)
Ending balance  $4,151   $3,410 

 

Capitalized Software Development Cost

 

The Company capitalizes certain costs related to the development of its digital payment and banking platform.

  

As of December 31, 2025 and 2024, the Company has gross value of capitalized software development cost at $2,647 thousand and accumulated amortization is approximately $1,326 thousand and $824 thousand, respectively.

        
Capitalized Software Development Cost  December 31, 2025   December 31, 2024 
Beginning balance  $1,823   $1,147 
Additions       1,081 
Amortization expenses   (502)   (405)
Ending balance  $1,321   $1,823 

 

Goodwill

 

On October 31, 2025, the Company completed the acquisition of Infinitus Pay, Inc. The difference between the fair value of the purchase price and the net assets acquired is recorded as goodwill. As of December 31, 2025 and 2024, the goodwill was approximately $2,956 thousand and $1,161 thousand, respectively.

 

See Note 1 – for a discussion of the purchase price accounting for Infinitus Pay, Inc.

 

Amortization Schedule

 

The following table presents the estimated aggregate amortization expense for each of the five succeeding fiscal years related to intangible assets subject to amortization as of December 31, 2025 (in thousands):

    
Fiscal Year Ending December 31  Amortization Expense 
2026  $1,661 
2027   1,591 
2028   1,224 
2029   444 
2030   230 

 

The estimated amortization expense is based on the carrying value of intangible assets and their remaining useful lives as of the balance sheet date. These estimates are subject to change based on future acquisitions, disposals, or impairments of intangible assets.