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Patent Costs	9 Months Ended
Sep. 30, 2025
Patent Costs
Patent Costs	Note 5 – Patent Costs As of September 30, 2025, our patent portfolio includes six patent families. In the first family of patents and patent applications owned solely by UIRF and exclusively licensed by Cardio, there are granted patents in the US (two), EU (subsequently validated in the United Kingdom, France, Germany, Italy, Switzerland, Ireland and Hong Kong), China, Australia, India, and Japan and other pending patent applications. The Company also has pending patent applications in patent families two, three, four, five and six. Legal fees associated with the patents totaled $800,478 and $701,089, net of accumulated amortization of $61,165 and $6,920 as of September 30, 2025 and December 31, 2024, respectively and are presented in the condensed consolidated balance sheets as patent costs. Patents are amortized over their estimated useful lives of approximately 14 and 15 years, respectively. Amortization expense charged to operations was $54,245 and $2,389 for the nine months ended September 30, 2025 and 2024, respectively, and $5,655 and $802 for the three months ended September 30, 2025 and 2024, respectively.

Patent Costs

9 Months Ended

Sep. 30, 2025

Note 5 – Patent Costs

As of September 30, 2025, our patent portfolio includes six patent families. In the first family of patents and patent applications owned solely by UIRF and exclusively licensed by Cardio, there are granted patents in the US (two), EU (subsequently validated in the United Kingdom, France, Germany, Italy, Switzerland, Ireland and Hong Kong), China, Australia, India, and Japan and other pending patent applications. The Company also has pending patent applications in patent families two, three, four, five and six. Legal fees associated with the patents totaled $800,478 and $701,089, net of accumulated amortization of $61,165 and $6,920 as of September 30, 2025 and December 31, 2024, respectively and are presented in the condensed consolidated balance sheets as patent costs. Patents are amortized over their estimated useful lives of approximately 14 and 15 years, respectively. Amortization expense charged to operations was $54,245 and $2,389 for the nine months ended September 30, 2025 and 2024, respectively, and $5,655 and $802 for the three months ended September 30, 2025 and 2024, respectively.