The acquired intellectual property relates to cancer stem cell technology and is carried at its cost on the date of acquisition, less accumulated amortization. There was no impairment identified by the Company at June 30, 2026 or 2025.


	Cancer Stem Cell Technology
Carrying amount at June 30, 2025	$	4,804,791
Amortization expense		(662,731	)
Carrying amount at June 30, 2026	$	4,142,060

Carrying amount at June 30, 2024	$	5,467,522
Amortization expense		(662,731	)
Carrying amount at June 30, 2025	$	4,804,791

Acquired intellectual property with a finite life is recognized as an asset at cost and amortized on a straight-line basis over its estimated useful life of 20 years. There is currently no internally generated intellectual property capitalized. The Company concluded a quantitative assessment was not required with respect to the financial reporting period ended June 30, 2026 as no events occurred or circumstances changed that would more likely than not reduce the fair value of the acquired intellectual property below its carrying amount.