| Intangible Assets |
3. Intangible Assets The Company’s intangible assets consist of source code, database, marketing lists and branding acquired through an asset acquisition from the shareholder and officer. The Company had the following intangible assets as of September 30, 2026: The details of the intangible assets | | Total Cost | | | Total Amortization | | | Total Net Balance | | Source code (frontend, backend, mobile apps, integrations, build scripts) | | | 5,000 | | | | 1,167 | | | | 3,833 | | Database (schema, production data, seed/test data) | | | 2,000 | | | | 467 | | | | 1,533 | | Email marketing lists (with consent records) | | | 50 | | | | 12 | | | | 38 | | Branding (logos, design files, brand guidelines) | | | 1,000 | | | | 0 | | | | 1,000 | | Total | | | 8,050 | | | | 1,646 | | | | 6,404 | |
The Company had the following intangible assets as of December 31, 2025: The details of the intangible assets | | Total Cost | | | Total Amortization | | | Total Net Balance | | Source code (frontend, backend, mobile apps, integrations, build scripts) | | | 5,000 | | | | 417 | | | | 4,583 | | Database (schema, production data, seed/test data) | | | 2,000 | | | | 167 | | | | 1,833 | | Email marketing lists (with consent records) | | | 50 | | | | 4 | | | | 46 | | Branding (logos, design files, brand guidelines) | | | 1,000 | | | | 0 | | | | 1,000 | | Total | | | 8,050 | | | | 588 | | | | 7,462 | |
|