GENERAL AND ADMINISTRATIVE EXPENSES

6 Months Ended

Jun. 30, 2026

NOTE 10. GENERAL AND ADMINISTRATIVE EXPENSES

General and administrative expenses for the three and six months ended June 30, 2026 and 2025 were as follows:

	Three Months Ended June 30, 2026		Three Months Ended June 30, 2025		Six Months Ended June 30, 2026		Six Months Ended June 30, 2025
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Licensing fees — amortization of T Stamp prepaid license (Note 4)	$	416,667		416,667		833,334		833,334
Legal and professional fees		132,475		116,639		228,975		221,739
Rent		597		597		1,194		1,134
Other expenses		125		439		719		1,244
Total general and administrative expenses	$	549,864		534,342		1,064,222		1,057,451

The licensing fees of $416,667 and $833,334 represent amortization of the prepaid T Stamp Inc. license recorded in the Company’s books and records for the three- and six-month periods ended June 30, 2026 and 2025.

The legal and professional fees of $132,475 and $116,639 for the three months ended June 30, 2026 and 2025, and $228,975 and $221,739 for the six months ended June 30, 2026 and 2025, principally reflect consulting fees to Spark Capital, CEO services to Mr. Nehrkorn, and CFO services to Mr. Sharma, and outside securities counsel fees in connection with the Company’s Form S-1 registration process, and patent prosecution counsel fees.

Rents of $597 and $597 for the three months ended June 30, 2026 and 2025, and $1,194 and $1,134 for the six months ended June 30, 2026 and 2025, reflect the Company’s month-to-month Irvine, California office arrangement.

Other expenses of $125 and $439 for the three months ended June 30, 2026 and 2025, and $719 and $1,244 for the six months ended June 30, 2026 and 2025, reflect general administrative expenses.