v3.26.1
INTANGIBLE ASSETS
3 Months Ended
Jun. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
INTANGIBLE ASSETS

NOTE 6 - INTANGIBLE ASSETS

 

The Company acquired in process research and development costs and assembled workforce costs in connection with the Merger of Phytanix Bio.

 

As of June 30, 2026 and March 31, 2026, the Company has the following intangible assets:

 

   June 30, 2026   March 31, 2026 
In process research and development  $2,054,960   $2,054,960 
Assembled workforce   24,931    38,268 
Accumulated amortization   -    - 
Net intangible assets  $2,079,891   $2,093,228 

 

The intangible assets identified will commence amortization upon a Phase 3 clinical trial for the drugs acquired. As of June 30, 2026, none of the trials have entered Phase 3. The Company anticipates that Phase 3 will start around Q3 2027. The Company will include these assets in their annual impairment test.

 

For the period ended June 30, 2026, the Company recognized $13,337 in impairment losses.