Intangible Assets, net consists of:

	June 30, 2026		December 31, 2025
Patents	$	241,896	$	207,428
Website Development Costs		204,501		131,622
Intangible Assets, at cost		446,397		339,050
Accumulated Amortization		(137,714)		(114,689)
Intangible Assets, net	$	308,683	$	224,361

During the three months ended June 30, 2026 and 2025, the Company capitalized website development related costs of $61,439 and $0, respectively, in connection with the upgrade and enhancement of functionality of the corporate website at www.60degreespharma.com ($72,879 and $0 for the six months ended June 30, 2026 and 2025, respectively). Amortization expense for the three months ended June 30, 2026 and 2025, was in the amount of $13,860 and $10,442, respectively ($23,025 and $20,545 for the six months ended June 30, 2026 and 2025, respectively). During the three and six months ended June 30, 2026 and 2025 there were no write-downs for expired or obsolete patents.

The following table summarizes the estimated future amortization expense for our patents and website development costs as of June 30, 2026:

Period	Patents		Website Development Costs
2026 (remaining six months)	$	5,559	$	21,630
2027		7,416		36,532
2028		7,416		32,423
2029		7,416		4,470
2030		7,416		-
Thereafter		31,856		-
Total	$	67,079	$	95,055

The Company has recorded $146,548 in capitalized patent expenses that will become amortizable as the patents they are associated with are awarded.