[1]	Interest expense includes amortization of debt issuance and debt discount costs of $54,348 and $42,666 during the years ended December 31, 2025 and 2024, respectively.
[2]	During the year ended December 31, 2025, the Company determined that certain machinery previously assigned to the Re-Tain® business no longer had a future use to the Company or any specific undiscounted cash flows other than estimated proceeds from the expected sale. As a result, the Company recognized an impairment charge on the machinery to write-down their cost to their estimated fair value.
[3]	The income from insurance recoveries resulted from claim benefits paid to us under our business interruption policy related to inventory product losses occurring in previous periods.

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Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.

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IMMUCELL CORP /DE/ 10-K