INTANGIBLE ASSETS, NET

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS, NET

12. INTANGIBLE ASSETS, NET

Intangible assets consist of the following at December 31, 2025 and December 31, 2024:

	Useful Lives	December 31, 2025			December 31, 2024
Customer relationships	7 years	$	7,100,000		$	7,100,000
Developed technology	10 years		9,700,000			9,700,000
Trademarks and tradenames	7 years		2,200,000			2,200,000
			19,000,000			19,000,000
Less: accumulated amortization and impairments			(19,000,000	)		(5,171,786	)
Total intangible assets, net		$	-		$	13,828,214

Amortization expense was $2,298,572 and $2,280,229 for the years ended December 31, 2025 and 2024, respectively. As of December 31, 2025, the Company determined that the remaining carrying value of its intangible assets was not recoverable due to a decision to limit funding of the Forever 8 business and the conclusion that the full carrying amount of the assets was unrecoverable. Accordingly, the Company recorded an impairment charge of $11,529,642 to write the intangible assets to zero, which is included in impairment expense on the consolidated statement of operations.

EIGHTCO HOLDINGS INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

For the Years ended December 31, 2025 and 2024