Accounts Payable and Accrued Liabilities including Related Parties

9 Months Ended

Mar. 31, 2026

Accounts Payable and Accrued Liabilities including Related Parties

Note 4 – Accounts Payable and Accrued Liabilities including Related Parties

Accounts payable and accrued liabilities consist of amounts due to vendors, service providers, and related parties for goods and services received but not yet paid as of the balance sheet date. These obligations are typically settled within normal operating cycles.

Accrued liabilities include payroll and related benefits, professional fees, interest, taxes, and other routine operating accruals. The Company also records accruals for expenses incurred but not yet invoiced at period end, based on management’s estimates.

Balances due to related parties primarily represent amounts payable for shared services, management fees, and reimbursements of operating expenses. Such transactions are conducted in the ordinary course of business and settled in cash.

Management believes that all accounts payable and accrued liabilities are current and that recorded amounts approximate fair value due to their short-term maturities.

Accounts payable and accrued liabilities were as follows:

	March 31, 2026		June 30, 2025
Accounts payable	$	3,885,687	$	1,941,068
Accrued liabilities		896,466		-
Accrued interest payable		1,155,671		1,215,190
Accrued director fees
Accrued bonuses
Total accounts payable and accrued liabilities	$	5,937,824	$	3,156,258

	March 31, 2026		June 30, 2025
Accounts payable	$	187,432
Accrued liabilities		2,266,946		95,750
Accrued interest payable		44,458
Accrued director fees		-		117,150
Accrued bonuses		37,714		110,000
Total accounts payable and accrued liabilities - related parties	$	2,536,550	$	322,900
	$	2,536,550	$	322,900

NIGHTFOOD HOLDINGS, INC. AND SUBSIDIARIES

DBA TECHFORCE ROBOTICS

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2026