v3.26.1
Goodwill and Intangible Assets
3 Months Ended
Mar. 31, 2026
Goodwill and Intangible Assets  
Goodwill and Intangible Assets

7. Goodwill and Intangible Assets

 

The Company has recorded goodwill of $5,811,578 as of March 31, 2026 and December 31, 2025. There were no changes in the carrying amount of goodwill during the three months ended March 31, 2026 and 2025.

 

Intangible assets consists of the following:

 

 

 

MARCH 31, 2026

 

 

 

Gross Carrying

 

 

Accumulated

 

 

Net Book

 

 

 

Amount

 

 

Amortization

 

 

Value

 

 

 

(Unaudited)

 

Customer Relationships

 

$2,392,000

 

 

$(1,076,400)

 

$1,315,600

 

Channel Relationships

 

 

2,628,080

 

 

 

(2,087,863)

 

 

540,217

 

Internally Developed Software

 

 

7,866,000

 

 

 

(7,435,736)

 

 

430,264

 

Trade Name and Trademarks

 

 

1,330,472

 

 

 

(542,765)

 

 

787,707

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$14,216,552

 

 

$(11,142,764)

 

$3,073,788

 

 

 

 

DECEMBER 31, 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

Gross Carrying

 

 

Accumulated

 

 

Net Book

 

 

 

Amount

 

 

Amortization

 

 

Value

 

 

 

 

 

 

 

Customer Relationships

 

$2,392,000

 

 

$(1,016,600)

 

$1,375,400

 

Channel Relationships

 

 

2,628,080

 

 

 

(2,044,062)

 

$584,018

 

Internally Developed Software

 

 

7,866,000

 

 

 

(7,283,003)

 

$582,997

 

Trade Name and Trademarks

 

 

1,330,472

 

 

 

(520,591)

 

$809,881

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$14,216,552

 

 

$(10,864,256)

 

$3,352,296

 

 

The Company did not capitalize any internally developed software costs for the three months ended March 31, 2026 and 2025.

 

There were no disposals of intangible assets during the three months ended March 31, 2026 and 2025.

 

The aggregate amortization expense recorded for the three months ended March 31, 2026 and 2025 was approximately $278,500 and $480,600, respectively.

 

As of March 31, 2026, estimated annual amortization for intangible assets is approximately:

 

Remainder of 2026

 

$763,320

 

2027

 

 

540,153

 

2028

 

 

510,324

 

2029

 

 

373,452

 

2030

 

 

308,533

 

Thereafter

 

 

578,006

 

Total

 

$3,073,788