9. INTANGIBLE ASSETS AND GOODWILL

The following presents the changes in the carrying amount of goodwill corresponding to the STS Acquisition for the nine months ended June 30, 2026:

 SCHEDULE OF GOODWILL

As of June 30, 2026, the preliminary gross carrying amount of intangible assets acquired from STS Acquisition, accumulated amortization, and net book value, consisted of the following:

 SCHEDULE OF CARRYING AMOUNT OF INTANGIBLE ASSETS

Amortization expense related to the intangible assets for the period from the STS Acquisition Date to June 30, 2026 was $53,851 and was included within general and administrative expenses on the unaudited consolidated statements of operations.

The future amortization expense of the acquired intangible assets, to be recognized over a weighted average period of approximately 14 years, as of June 30, 2026 is as follows:

 SCHEDULE OF FUTURE AMORTIZATION EXPENSE OF INTANGIBLE ASSETS ACQUIRED