INTANGIBLE ASSETS AND GOODWILL

6 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

NOTE 4 — INTANGIBLE ASSETS AND GOODWILL

On April 8, 2025, the Company acquired Biosymetrics, Inc. as a wholly owned subsidiary pursuant to a stock purchase agreement. As part of the acquisition of Biosymetrics, Inc., the Company acquired goodwill valued at $5,963,500, software valued at $143,000 and Trademark valued at $8,000.

At December 31, 2025 and June 30, 2025, definite-life and indefinite-life intangible assets consisted of the following:


	Useful Life	June 30, 2025			Additions		Amortization			Impairment		Translation Adjustment			December 31, 2025
Definite Life Intangible Assets
Software platform	5 Years	$	143,000		$	—	$	(20,921	)	$	—	$	—		$	122,079
Trademark	2 Years	$	8,000		$	—	$	(2,926	)	$	—	$	—		$	5,074
Patents	20 Years	$	313,010		$	—	$	—		$	—	$	(1,244	)	$	311,766
Less Accumulated Amortization			(298,016	)		—		(2,659	)		—		3,852			(296,823	)
Net Definite-Life Intangible Assets		$	165,994		$	—	$	(26,506	)	$	—	$	2,608		$	142,096

Goodwill
Goodwill			5,963,000			—		—			—		—			5,963,000
Total Goodwill		$	5,963,000		$	—	$	—		$	—	$	—		$	5,963,000

Expected future amortization expense is as follows:

Schedule of future amortization expense
Years ended June 30,
2026	$	21,536
2027		32,420
2028		29,380
2029		29,380
Thereafter		29,380
Total	$	142,096

Lunai Bioworks Inc. 10-Q