Note 5 – SOFTWARE AND WEBSITE DEVELOPMENT COSTS

The Company's intangible assets consist of software and website development costs.

On October 30, 2025, and December 23, 2025, the Company capitalized the website development costs in the amount of $4,800 and $26,700, respectively. These capitalized costs will be amortized on a straight-line basis over their estimated useful life of three years once the asset is placed in service. During the three and six months ended April 30, 2026, the Company recorded amortization expense of $2,625 and $3,754, respectively.

On April 20, 2026, the Company capitalized the software development costs in the amount of $30,150. These capitalized costs will be amortized on a straight-line basis over their estimated useful life of three years once the asset is placed in service. During the three and six months ended April 30, 2026, the Company recorded amortization expense of $307 and $307, respectively.

The Company had the following intangible assets as of April 30, 2026, and October 31, 2025:

The Company expects to recognize amortization expense of $10,275 for the fiscal year ended October 31, 2026, amortization expense of $20,550 for the fiscal year ending October 31, 2027, amortization expense of $20,550 for the fiscal year ending October 31, 2028, and amortization expense of $6,214 for the fiscal year ending October 31, 2029.