Note 5 – SOFTWARE AND WEBSITE DEVELOPMENT COSTS

The Company's intangible assets consist of software and website development costs.

On October 30, 2025, and December 23, 2025, the Company capitalized the website development costs in the amount of $4,800 and $26,700, respectively. On July 30, 2026, the Company capitalized the website development costs in the amount of $25,000. These capitalized costs will be amortized on a straight-line basis over their estimated useful life of three years once the asset is placed in service. During the three and nine months ended July 31, 2026, the Company recorded amortization expense of $2,625 and $6,379, respectively.

On April 20, 2026, the Company capitalized the software development costs in the amount of $30,150. These capitalized costs will be amortized on a straight-line basis over their estimated useful life of three years once the asset is placed in service. During the three and nine months ended July 31, 2026, the Company recorded amortization expense of $2,513 and $2,820, respectively.

The Company had the following intangible assets as of July 31, 2026, and October 31, 2025:

The Company expects to recognize amortization expense of $7,221 for the remainder of the fiscal year ending October 31, 2026, amortization expense of $28,883 for the fiscal year ending October 31, 2027, amortization expense of $28,883 for the fiscal year ending October 31, 2028, and amortization expense of $12,464 for the fiscal year ending October 31, 2029.