Company: STAK
Filing Date: 2025-02-26
Form Type: 424B4
Source: 0001493152-25-008310
Chunk: 169

Company: STAK Inc.
Filing Date: 2025-02-26
Form: 424B4
Chunk 169
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. Estimated useful lives are as follows:

| Categories     |     | Estimates       
 of useful lives |     | Estimates          
 of residual values |
| Office         
 equipment      |     | 3               
 years           |     | 5%                 |
| Machinery      
 and equipment  |     | 10              
 years           |     | 5%                 |
| Transportation 
 equipment      |     | 10              
 years           |     | 5%                 |

The Company reassesses the reasonableness of the estimates of useful lives and residual values of long-lived assets when events or changes in circumstances indicate that the useful lives and residual values of a major asset or a major category of assets may not be reasonable. Factors that the Company considers in deciding when to perform an analysis of useful lives and residual values of long-lived assets include, but are not limited to, significant variance of a business or product line in relation to expectations, significant deviation from industry or economic trends, and significant changes or planned changes in the use of the assets. The analysis will be performed at the asset or asset category with the reference to the assets’ conditions, current technologies, market, and future plan of usage and the useful lives of major competitors.

The cost of maintenance and repair is charged to expenses as incurred, whereas significant renewals and betterments are capitalized.

The Company constructs certain of its property including recodifications and improvement of its office buildings. Depreciation is recorded at the time assets are ready for the intended use.

| F-9 |

<div align='center'>STAK INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Expressed in U.S. dollars, except for number of shares)</div>

| (i) | Intangible  
 assets, net |

Intangible assets are carried at cost less accumulated amortization and any recorded impairment. Intangible assets are amortized using the straight-line approach over the estimated economic useful lives of the assets as follows:

| Category | Estimated   
 useful life |
| Patent   | 20          
 years       |

| (j) | Deferred       
 offering costs |

Deferred offering costs consist of legal, accounting and other expenses incurred through the reporting date that are directly related to an anticipated offering and that will be charged as a reduction against additional paid-in capital upon the completion of the offering. Should the offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations.

| (k) | Impairment           
 of long-lived assets |

The Company evaluates the