SOBR Safe, Inc. Quarterly report [Sections 13 or 15(d)]

INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2026

NOTE 7. INTANGIBLE ASSETS

Intangible assets are comprised of SOBRsafe Intellectual Technology and consist of the following:

	March 31, 2026			December 31, 2025
Gross carrying amount	$	3,398,298		$	3,854,675
Accumulated amortization		(2,222,710	)		(2,152,174	)
Asset impairment loss		-			(456,377	)
Net intangible asset	$	1,175,588		$	1,246,124
Amortization period (in years)		10			10

Amortization expense was $70,536 and $96,366 for the three-month periods ended March 31, 2026, and 2025, respectively.

Estimated future amortization expense for device technology intangible assets is as follows:

2026	$	211,608
2027		282,144
2028		282,144
2029		282,144
2030		117,548
Thereafter		-
Total future amortization expense	$	1,175,588