NOTE 5 – GOODWILL AND INTANGIBLES, NET

The changes in the carrying amount of the Company’s goodwill were as follows:

 SCHEDULE OF CHANGES IN CARRYING AMOUNT OF GOODWILL

In connection with the change in reportable operating segments in the second quarter of 2024, the Company reassessed goodwill as the segments are presented in this report. The Company’s assessment determined that these changes, or any other matters noted, including the decision to discontinue THP in mid-September 2025, did not alter the Company’s conclusion that goodwill was not impaired as of March 31, 2026.

The carrying values of the Company’s intangible assets were as follows for the periods presented:

 SCHEDULE OF CARRYING VALUE OF INTANGIBLE ASSETS 

As of March 31, 2026, the weighted-average amortization period for finite-lived intangible assets was 12.5 years. Amortization expense related to intangible assets was $545,399 and $647,774 for the three months ended March 31, 2026 and 2025, respectively. Amortization expense related to intangible assets included in discontinued operations was $430,378 for the three months ended March 31, 2025.

The estimated remaining amortization expense as of March 31, 2026 for finite-lived intangible assets is as follows:

 SCHEDULE OF FUTURE AMORTIZATION EXPENSE