NOTE 9 — INTANGIBLES

21 Bitcoin.xyz Asset Acquisition

On October 15, 2025, the Company acquired substantially all of the assets of 21Bitcoin.xyz, a digital platform that autonomously generates and distributes real-time market intelligence through an advanced AI-powered publishing engine. 21Bitcoin provides extensive coverage of the digital asset landscape, including market trends, blockchain innovation, industry developments, regulatory policy, decentralized finance (DeFi), non-fungible tokens (NFTs), the metaverse, Web3 infrastructure, cybersecurity, privacy, and global adoption trends.

The Company evaluated the transaction under ASC 805 and concluded that the acquired set did not meet the definition of a business. Substantially all of the fair value of the gross assets acquired was concentrated in identifiable intangible assets, and the acquired set did not include substantive processes capable of producing outputs independently. Accordingly, the transaction was accounted for as an asset acquisition under ASC 805-50 and as such, the transaction was considered to be insignificant.

In accordance with ASC 805-50-30-3, the total acquisition cost of $30,000 was allocated to the identifiable assets acquired on a relative fair value basis as of October 15, 2025.

The 21 Bitcoin.xyz asset acquisition did not have a material impact on the Company’s condensed consolidated financial statements for the period ended March 31, 2026 and as such detailed disclosures regarding acquired intangible assets were considered to be insignificant.

Coinstack Asset Acquisition

On December 22, 2025, the Company acquired substantially all the assets of Coinstack (the “Coinstack Acquisition”). The acquired assets primarily consist of subscriber lists and related data, trade name and trademarks (including associated domain names), content library and archives, advertiser and sponsor relationships, and social media and community presence.

The Company evaluated the transaction under ASC 805 and concluded that the acquired set did not meet the definition of a business. Substantially all of the fair value of the gross assets acquired was concentrated in identifiable intangible assets, and the acquired set did not include substantive processes capable of producing outputs independently. Accordingly, the transaction was accounted for as an asset acquisition under ASC 805-50.

Total consideration consisted of cash paid at closing and directly attributable transaction costs. In accordance with ASC 805-50-30-1, transaction costs were capitalized as part of the cost of the acquired assets.

In connection with the acquisition, the Company issued 25,125 shares of Common Stock to the sellers pursuant to a Transition Services Agreement for post-closing services. These shares were issued at a fair value of $5.97 per share (aggregate fair value of approximately $150,000) and were accounted for separately as equity-settled share-based compensation under ASC 718. Because the shares were issued for post-acquisition services rather than as consideration transferred for the acquired assets, they were not included in the purchase price allocation. The Coinstack asset acquisition did not have a material impact on the Company’s condensed consolidated financial statements for the period ended March 31, 2026 and as such detailed disclosures regarding acquired intangible assets were considered to be insignificant.

Publicview Asset Acquisition

On January 15, 2026, the Company acquired substantially all of the assets of Publicview.ai (“PublicView”), an AI-powered stock market research platform that provides real-time filling analysis. The acquired assets included, among other things, proprietary source code, databases, cloud infrastructure, domain names, payment and billing systems, intellectual property and customer relationships.

The Company evaluated the transaction under Accounting Standards Codification (“ASC”) 805 and concluded that the acquired set did not meet the definition of a business. Substantially all of the fair value of the gross assets acquired was concentrated in identifiable intangible assets, and the acquired set did not include substantive processes capable of producing outputs independently. Accordingly, the transaction was accounted for as an asset acquisition under ASC 805-50.

In accordance with ASC 805-50-30-3, the total acquisition cost of $9,000 was allocated to the identifiable assets acquired on a relative fair value basis as of January 15, 2026.

The PublicView asset acquisition did not have a material impact on the Company’s condensed consolidated financial statements for the period ended March 31, 2026, and as such, detailed disclosures regarding the acquired assets were considered to be insignificant.

SentimenTracker -Internally Developed Software

The Company accounts for costs incurred to develop internal-use software in accordance with Accounting Standards Codification (“ASC”) 350-40, Intangibles—Goodwill and Other—Internal-Use Software. The Company capitalized $118,016 of internal-use software development costs related to SentimenTracker as of February 9, 2026, upon completion of the application development stage and readiness for intended use. The capitalized costs are being amortized on a straight-line basis over an estimated useful life of three years.

Amortization expenses of $16,634 and $0 respectively were recorded for the three months ended March 31, 2026 and 2025.

Amortization expenses of $22,254 and $0 respectively were recorded for the six months ended March 31, 2026 and 2025.

No impairment indicators were identified as of March 31, 2026.