| Schedule of intangible assets acquired |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Carrying Value | | | | | | | | Carrying Value | | | | | | | | | | | | as of | | | | | | | | as of | | | Combination Date | | | | | | | | December 31 | | | | | | | | June 30, | | | Fair Value | | Impairment | | Translation Adj | | 2025 | | Impairment | | Translation Adj | | 2026 | Halneuron® for Cancer Related Pain | | $ | 59,900,000 | | $ | — | | $ | (443,841) | | $ | 59,456,159 | | $ | — | | $ | (2,108,790) | | $ | 57,347,369 | Halneuron® for Chemotherapy Induced Neuropathic Pain | | | 9,600,000 | | | — | | | (71,133) | | | 9,528,867 | | | (9,190,897) | | | (337,970) | | | — | Total in-process research and development (IPR&D) | | $ | 69,500,000 | | $ | — | | $ | (514,974) | | $ | 68,985,026 | | $ | (9,190,897) | | $ | (2,446,760) | | $ | 57,347,369 | | | | | | | | | | | | | | | | | | | | | | | Goodwill | | $ | 12,493,727 | | $ | — | | $ | (92,609) | | $ | 12,401,118 | | $ | — | | $ | (439,843) | | $ | 11,961,275 |
|