Note 6 – INTANGIBLE ASSETS

During the year ended March 31, 2019, the Company capitalized website development costs for $8,361. Accumulated amortization expense of website development costs was $8,361 as of March 31, 2026.

In June 2019 the Company capitalized mobile application development costs for $97,400. During the year ended March 31, 2024, the Company capitalized mobile application development update costs for $29,450. As of March 31, 2026, the total amount of capitalized mobile application development costs was $126,850. Accumulated amortization expense of application development was $126,850 as of March 31, 2026.

In December 2019 and March 2020, the Company purchased an RSS Database. As of March 31, 2026, the total amount of RSS Database was $149,000. Accumulated amortization expense of RSS Database was $149,000 as of March 31, 2026.

In April 2023, the Company acquired Avant! AI™ and Instant FAME™ technologies. As of March 31, 2026, the total amount of the acquired assets was $124,000 and $25,000, respectively. Accumulated amortization expense of Avant! AI™ was $36,167 as of March 31, 2026. Accumulated amortization expense of Instant FAME™ was $7,292 as of March 31, 2026.

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During the year ended March 31, 2024, the Company capitalized chatbot development costs for $4,060. Accumulated amortization expense of chatbot development costs was $4,060 as of March 31, 2026.

The Company had the following intangible assets as of March 31, 2026 and 2025: