10 INTANGIBLE ASSETS AND GOODWILL As at 30 June 2026 $ As at 30 June 2025 $ Intellectual property Patents – at cost 228,856 228,856 Accumulated amortisation (88,821) (73,774) 140,035 155,083 Trademarks at cost 40,287 40,287 Purchased intellectual property hTERT 1,105,930 1,105,930 Accumulated amortisation (968,559) (913,776) 137,371 192,154 Molecular NETS 11,254,667 11,254,667 Accumulated amortisation (5,003,544) (4,113,403) 6,251,123 7,141,265 SubB2M 1,150,000 1,150,000 Per Statement of Financial Position 7,718,816 8,678,789 Class of Intangible Asset Amortisation Rate Patents 6.4% - 9.5% straight line hTERT 15.36% straight line Molecular NETS 9.07% straight line SubB2M asset useful life and resulting amortisation is still to be determined. Notes to the Financial Statements continued for the year ended 30 June 2026 48 INOVIQ Limited
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