NOTE 5 – INTANGIBLE ASSETS

Intangibles – Vinovest

On March 17, 2026, StartEngine, Inc. completed its purchase of Vinovest, Inc. The total consideration for this purchase is 8,750,000 shares of StartEngine's common stock, which based on StartEngine's previous Regulation A offering price of $1.60 per share would be valued at $14 million. This acquisition included intellectual property including the customer list of Vinovest. The value of the consideration that has been allocated to the intellectual property intangible asset is $12,653,239, accumulated amortization is $357,143 and the estimated aggregate amortization for the five succeeding fiscal years and thereafter is as follows:

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Intangibles – SeedInvest

On May 5, 2023, StartEngine, Inc. completed its purchase of substantially all of the assets of the SeedInvest business as conducted by Circle Internet Financial Limited through its subsidiary Pluto Holdings, LLC, a Delaware limited liability company (“Pluto Holdings”) and through SI Securities, LLC, a New York limited liability company (“SI Securities”), and SeedInvest Technology, LLC, a New York limited liability company, each a wholly-owned subsidiary of Pluto Holdings (“SeedInvest Technology,” collectively, with the assets acquired from Pluto Holdings and SI Securities, “SeedInvest”). This agreement specifically does not include the registered broker-dealer or the Alternative Trading System (“ATS”) belonging to SeedInvest. The total consideration for the purchase is 19,200,000 shares of StartEngine’s common stock, which based on StartEngine’s previous Regulation A offering price of $1.25 per share would be valued at $24 million. The acquisition included intellectual property including the customer list of SI Securities as well as other digital assets.

As of June 30, 2026, the gross carrying amount of the purchase was $24,121,041, accumulated amortization is $10,820,277 and the estimated aggregate amortization for the five succeeding fiscal years and thereafter is as follows:

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