v3.26.1
INTERNAL-USE SOFTWARE
3 Months Ended
Jun. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
INTERNAL-USE SOFTWARE

NOTE 5 – INTERNAL-USE SOFTWARE

 

The Company recorded capitalized costs of $4,070,000 relating to the acquisition of MEI’s Millenium Payment Hub platform (“MPH”) as of June 30, 2026. The Company also recorded capitalized costs of $551,683 relating to the Parent internal-use software. The parent internal-use software was developed by a third party and passed the preliminary project stage prior to capitalization. For the three months ended June 30, 2026, the Company did not incur any internal-use software development costs on the parent company software. Amortization of the internal-use software of the Parent will begin once the software is placed in service, which management has determined will start once service revenues begin.

               
   Useful Life (years)   June 30, 2026   March 31, 2026 
Prepaid Debit/Credit Card software   5   $551,683   $551,683 
Millenium Payment Hub platform   10    4,070,000    4,070,000 
Other Intangible asset - Payment Hub   5    10,782,814    10,782,814 
Less: Accumulated amortization        (3,116,684)   (3,014,934)
Total       $12,287,813   $12,389,563 

 

The carrying value of the MPH software and related accumulated amortization is summarized in the table below:

     
   Millenium Payment Hub 
Carrying value of MPH software - date of acquisition December 13, 2024 (Subject to measurement period revaluation – See Note 5)  $4,070,000 
Additions: Reclassification of Payment Hub intangible asset   10,782,814 
Less: Amortization   (3,116,684)
Carrying Value at June 30, 2026  $11,736,130 

 

Amortization expense for the period from April 1, 2026 to June 30, 2026 totaled $101,750, and is included in general and administrative expense. 

 

Total estimated future amortization expense for the intangible asset is as follows:

     
Fiscal Year ended December 31,    
2026  $2,962,525 
2027   2,673,899 
2028   2,673,899 
2029   2,563,563 
2030   2,563,563 
Thereafter   407,000 
Total  $13,844,449