Note 14 – Discontinued Operations

On June 30, 2025, management committed to a plan to discontinue the Company’s legacy Snacks and Beverages business, which historically involved the sale of packaged snack products through wholesale and distribution channels. This decision was made in connection with the Company’s strategic shift toward foodservice packaging distribution, Robotics-as-a-Service, and hotel operations. Management determined that the discontinuation represents a strategic shift that has a major effect on the Company’s operations and financial results, and accordingly, the Snacks and Beverages business has been classified as discontinued operations.

The results of the Snacks and Beverages business have been presented as discontinued operations for all periods presented. Accordingly, revenues, expenses, assets, and liabilities associated with this business have been segregated from continuing operations in the consolidated financial statements, and prior-period amounts have been reclassified to conform to the current-period presentation.

As of March 31, 2026 and June 30, 2025, the Company had no remaining assets associated with the discontinued operations. Liabilities related to discontinued operations totaled $392,091 and $479,005 as of March 31, 2026 and June 30, 2025, respectively, and are included in the consolidated balance sheets. These liabilities consist primarily of accounts payable and accrued liabilities.

Results of Discontinued Operations

The following table presents the financial results of discontinued operations for the three and nine months ended March 31, 2026 and 2025:

Schedule of Discontinued Operations

Liabilities of Discontinued Operations

The carrying amounts of the liabilities of discontinued operations as of March 31, 2026 and June 30, 2025 were as follows:

NIGHTFOOD HOLDINGS, INC. AND SUBSIDIARIES

DBA TECHFORCE ROBOTICS

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2026