Product under Development

Upon achievement of technical feasibility, as determined by management based on the completion of a detailed program design or working model, directly attributable development costs are capitalized as an asset. Capitalized development costs include payroll, consulting fees, materials, and other directly allocable costs incurred after technical feasibility has been established.

As of September 30, 2025, the Company had not yet achieved market feasibility for its product. Accordingly, costs incurred in connection with product development after research phase have been considered as product development cost as of September 30, 2025.

The Company has capitalized Product Development cost as a Fixed Asset upon achieving market feasibility in October, 2025.