INTANGIBLE ASSETS NET	9 Months Ended
Sep. 30, 2026
INTANGIBLE ASSETS NET
INTANGIBLE ASSETS, NET	NOTE 7 – INTANGIBLE ASSETS, NET Reference is hereby made to the disclosures in the following sections, which are hereby incorporated by reference thereto: NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES Recent Accounting Pronouncements Business Combinations Accounting for Goodwill NOTE 4 – THE COMPANY’S INVESTMENTS The Company’s Investment in Lifted Domain and Website-Development Costs During the nine months ended September 30, 2026, the Company acquired an internet domain for $5,023. The domain is accounted for separately from website-development costs under ASC 350-30, Intangibles—Goodwill and Other—General Intangibles Other Than Goodwill. The Company determined that the domain has an indefinite useful life because no legal, contractual, regulatory, technological, competitive, economic, or other factor presently limits the period over which the domain is expected to contribute to the Company’s cash flows. Accordingly, the domain is not amortized. The Company reassesses the indefinite-life classification each reporting period and tests the domain for impairment annually during the fourth quarter and whenever events or changes in circumstances indicate that impairment may exist. As of September 30, 2026, the domain had a gross and net carrying amount of $5,023, with no accumulated amortization or impairment. Based on its qualitative impairment assessment, the Company concluded that it was not more likely than not that the fair value of the domain was less than its carrying amount. Accordingly, no impairment loss was recognized. The Company applies ASC 350-40, as amended by ASU 2025-06, to website-development costs. As of September 30, 2026, the recognition threshold for the website had not been met because significant development uncertainty remained. Accordingly, costs incurred to develop the website were expensed as incurred, and no website-development asset or related amortization was recorded. No material qualifying direct-development costs related to the Highlandia website were identified for capitalization during the nine months ended September 30, 2026.

INTANGIBLE ASSETS NET

9 Months Ended

Sep. 30, 2026

NOTE 7 – INTANGIBLE ASSETS, NET

Reference is hereby made to the disclosures in the following sections, which are hereby incorporated by reference thereto:

NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

Recent Accounting Pronouncements

Business Combinations

Accounting for Goodwill

NOTE 4 – THE COMPANY’S INVESTMENTS

The Company’s Investment in Lifted

Domain and Website-Development Costs

During the nine months ended September 30, 2026, the Company acquired an internet domain for $5,023. The domain is accounted for separately from website-development costs under ASC 350-30, Intangibles—Goodwill and Other—General Intangibles Other Than Goodwill. The Company determined that the domain has an indefinite useful life because no legal, contractual, regulatory, technological, competitive, economic, or other factor presently limits the period over which the domain is expected to contribute to the Company’s cash flows. Accordingly, the domain is not amortized. The Company reassesses the indefinite-life classification each reporting period and tests the domain for impairment annually during the fourth quarter and whenever events or changes in circumstances indicate that impairment may exist.

As of September 30, 2026, the domain had a gross and net carrying amount of $5,023, with no accumulated amortization or impairment. Based on its qualitative impairment assessment, the Company concluded that it was not more likely than not that the fair value of the domain was less than its carrying amount. Accordingly, no impairment loss was recognized.

The Company applies ASC 350-40, as amended by ASU 2025-06, to website-development costs. As of September 30, 2026, the recognition threshold for the website had not been met because significant development uncertainty remained. Accordingly, costs incurred to develop the website were expensed as incurred, and no website-development asset or related amortization was recorded. No material qualifying direct-development costs related to the Highlandia website were identified for capitalization during the nine months ended September 30, 2026.