
	December 31, 2025
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Impairment		Accumulated Amortization		Net Carrying Amount
Computer software	5 years	$	247,828	$	—	$	(3,540)	$	(244,288)	$	—
Operating licenses	Indefinite	9,399,004		450,000		(9,849,004)		—		—
Internally developed software	4-5 years	12,129,913		2,883,827		(288,248)		(14,725,492)		—
Material contracts	Indefinite	62,550		11,444		(73,994)		—		—
Customer relationships	7-14 years	19,993,533		3,897,665		(15,425,390)		(8,465,808)		—
Trademark	8-15 years	405,532		1,100,496		(1,304,101)		(201,927)		—
Non-compete agreements	5 years	100,000		100,000		(145,000)		(55,000)		—
Domain names	10 years	—		15,990		(14,524)		(1,466)		—
Software license agreement	Indefinite	—		500,000		(500,000)		—		—
Acquired developed technology	6 years	—		1,600,000		(1,544,444)		(55,556)		—
Trade credits	5 years	1,500,000		—		(1,500,000)		—		—
		$	43,838,360	$	10,559,422	$	(30,648,245)	$	(23,749,537)	$	—

In connection with the evaluation of the goodwill impairment in the Mobile Health Services operating segment during the third quarter of fiscal 2025 due to the sustained reduction in revenue and forecasts for the business, the Company assessed tangible and intangible assets for impairment testing prior to performing the goodwill impairment test. The asset groups identified for impairment testing consisted of customer relationships in Rapid Temps and trade credits, both of which are finite-lived intangible assets within the Mobile Health Services operating segment. The Company first performed a recoverability test for each asset group by comparing the projected undiscounted cash flows from the use of each asset group to its respective carrying value. The undiscounted cash flows were not sufficient to recover the carrying value of each asset group, and therefore, the Company then compared the carrying value of each finite-lived intangible asset group to its respective fair value to measure the impairment loss. As a result of the quantitative assessment, the Company recognized a total non-cash finite-lived intangible asset impairment charge of $8,020,343 for the year ended December 31, 2025 in the Consolidated Statements of Operations and Comprehensive (Loss) Income. The charge has no impact on cash flow, liquidity, or compliance with debt covenants.

In connection with the evaluation of the goodwill impairment during the fourth quarter of 2025 due to the sustained decrease in the Company’s publicly quoted share price and market capitalization, the Company assessed tangible and intangible assets for impairment testing prior to performing the goodwill impairment test. The asset groups identified for impairment testing consisted of computer software, operating licenses, internally developed software, material contracts, customer relationships, trademarks, non-compete agreements, domain names, software license agreements, and acquired developed technology. These asset groups consist of both finite-lived and indefinite-lived intangible assets within the Mobile Health Services, Transportation Services and Corporate operating segments. As a result of the assessment, the

Company recognized a total non-cash intangible impairment charge of $22,627,902 for the year ended December 31, 2025 in the Consolidated Statements of Operations and Comprehensive (Loss) Income. The charge has no impact on cash flow, liquidity, or compliance with debt covenants.

The Company used a discounted cash flow model to estimate the fair value of its intangible assets. This calculation contains uncertainties as it requires management to make assumptions including, but not limited to, future cash flows of the asset group, an appropriate discount rate, and long-term growth rates. Fair values of the intangible assets are, therefore, determined using significant unobservable inputs, or level 3 in the fair value hierarchy. Refer to Note 2 for the Company’s policy of testing long-lived assets and indefinite-lived assets for impairment.