v3.26.1
Intellectual Property
 3 Months Ended
Mar. 31, 2026
Intellectual Property [Abstract]  
INTELLECTUAL PROPERTY

NOTE 9 – INTELLECTUAL PROPERTY

 

A third-party independent valuation specialist was asked to determine the value of Global Stem Cell Group, Inc., tangible and intangible assets assuming the offering price was at fair value. In order to perform the purchase price allocation, the tangible and intangible assets were valued as of August 18, 2021.

 

The Fair Value of the intangible assets as of the Valuation Date is reasonably represented as:

 

   March 31,
2026		   December 31,
2025		 
Tradename - Trademarks  $87,700   $87,700 
Intellectual Property / Licenses   363,000    363,000 
Customer Base   37,000    37,000 
Intangible assets   487,700    487,700 
Less: accumulated amortization   (450,621)   (426,236)
Total intangible assets, net  $37,079   $61,464 

 

Amortization is computed on straight-line method based on estimated useful lives of 5 years. During the three months ended March 31, 2026, and March 31, 2025, the Company recorded amortization expense of the intellectual property of $24,385 and $24,385, respectively.