v3.26.1
INTANGIBLE ASSETS NET
12 Months Ended
Mar. 31, 2026
INTANGIBLE ASSETS NET  
INTANGIBLE ASSETS, NET

NOTE 6 – INTANGIBLE ASSETS, NET

 

 

 

As of

March 31,

 

 

As of

March 31,

 

 

 

2026

 

 

2025

 

Proprietary technology

 

$1,900,000

 

 

$1,900,000

 

Customer relationships

 

 

10,751,426

 

 

 

10,751,426

 

Total intangible assets, at cost

 

 

12,651,426

 

 

 

12,651,426

 

Less: accumulated amortization

 

 

(2,941,952 )

 

 

(791,667 )

Less: accumulated impairment

 

 

(4,333,761 )

 

 

(1,108,333 )

Intangible assets, net

 

$5,375,713

 

 

$10,751,426

 

 

As of March 31, 2026 and 2025, no intangible assets were pledged. The customer-relationship intangible asset of $10,751,426 was acquired in the BW business combination in March 2025.

 

No intangible assets were purchased or disposed of during the years ended March 31, 2026 and 2025.

 

The Company recognized impairment of intangible assets of $3,225,428, $1,108,333 and nil for the years ended March 31, 2026, 2025 and 2024, respectively. The fiscal year 2026 impairment related to customer relationships arising from the acquisition of BW. The fiscal year 2025 impairment related to the proprietary technology acquired in the acquisition of 2Lab3.

 

Amortization expense was $2,150,285, $380,000 and $380,000 for the years ended March 31, 2026, 2025 and 2024, respectively.

 

Estimated future amortization expense is as follows as of March 31, 2026:

 

Years ending March 31,

 

Amortization

expense

 

2027

 

$1,343,928

 

2028

 

 

1,343,928

 

2029

 

 

1,343,928

 

2030

 

 

1,343,929

 

2031

 

 

-

 

Total

 

$5,375,713