Intangible Assets, net consists of:

	March 31, 2026		December 31, 2025
Patents	$	224,004	$	207,428
Website Development Costs		143,062		131,622
Intangible Assets, at cost		367,066		339,050
Accumulated Amortization		(123,854)		(114,689)
Intangible Assets, net	$	243,212	$	224,361

During the three months ended March 31, 2026 and 2025, the Company capitalized website development related costs of $11,440 and $0, respectively, in connection with the upgrade and enhancement of functionality of the corporate website at www.60degreespharma.com. Amortization expense for the three months ended March 31, 2026 and 2025, was in the amount of $9,165 and $10,103, respectively. During the three months ended March 31, 2026 and 2025 there were no write-downs for expired or obsolete patents.

The following table summarizes the estimated future amortization expense for our patents and website development costs as of March 31, 2026:

Period	Patents		Website Development Costs
2026 (remaining nine months)	$	5,550	$	17,663
2027		7,400		15,467
2028		7,400		11,358
2029		7,400		282
2030		7,400		-
Thereafter		31,780		-
Total	$	66,930	$	44,770

The Company has recorded $131,512 in capitalized patent expenses that will become amortizable as the patents they are associated with are awarded.