4. Goodwill and Intangible Assets

Goodwill and intangible assets consist of the following:

 Schedule of Goodwill and Intangible Assets

On December 29, 2023, in relation to the acquisition of CardCash, the Company recorded goodwill of $20,007,670.

The Company’s intangible asset balance was $2,487,822 at December 31, 2025. During the three months ended March 31, 2026, the Company recorded an amortization expense of $577,341, leaving a remaining intangible asset balance of $1,910,480 at March 31, 2026.

Identifiable intangibles are amortized over their estimated remaining useful lives, which are as follows:

 Schedule of Identifiable Intangibles Assets Estimated Remaining Useful Lives

Estimated amortization expense for the Company is as follows:

 Schedule of Estimated Amortization Expense