INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2025

5. INTANGIBLE ASSETS

Intangible Assets, net consists of:

	September 30, 2025		December 31, 2024
Patents	$	152,267	$	127,603
Website Development Costs		106,407		104,622
Intangible Assets, at cost		258,674		232,225
Accumulated Amortization		(106,291)		(75,141)
Intangible Assets, net	$	152,383	$	157,084

During the three months ended September 30, 2025 and 2024, the Company capitalized website development related costs of $1,785 and $3,299, respectively, in connection with the upgrade and enhancement of functionality of the corporate website at www.60degreespharma.com ($1,785 and $25,374 for the nine months ended September 30, 2025 and 2024, respectively). Amortization expense for the three months ended September 30, 2025 and 2024, was in the amount of $10,605 and $10,325, respectively ($31,150 and $28,004 for the nine months ended September 30, 2025 and 2024, respectively). During the three months ended September 30, 2025 and 2024 write-downs for expired or obsolete patents totaled $0 and $2,922, respectively ($0 and $11,300 for the nine months ended September 30, 2025 and 2024, respectively).

The following table summarizes the estimated future amortization expense for our patents and website development costs as of September 30, 2025:

Period	Patents		Website Development Costs
2025 (remaining three months)	$	1,816	$	5,754
2026		7,264		13,027
2027		7,264		3,689
2028		7,264		397
2029		7,264		-
Thereafter		38,435		-
Total	$	69,307	$	22,867

The Company has recorded $60,209 in capitalized patent expenses that will become amortizable as the patents they are associated with are awarded.