v3.26.1
Property and Equipment
9 Months Ended
Mar. 31, 2026
Property, Plant, and Equipment [Abstract]  
Property and Equipment

Note 3 – Property and Equipment

 

Property and equipment consisted of the following:

           Estimated Useful
   March 31, 2026   June 30, 2025   Lives (Years)
Building and Improvements  $17,650,000    -   4 - 30
Land   3,550,000    -   N/A
Furniture, fixtures and equipment   3,634,661    27,751   1 - 5
Machinery and equipment   445,450    209,650   5
Vehicles   20,936    20,936   1.5 - 5
Accumulated Depreciation   (1,847,862)   (17,513)   
Total property and equipment - net  $23,453,185   $240,824    

 

Assets Acquired in Business Combinations

 

During fiscal years 2025 and 2026, the Company completed several acquisitions in connection with its expansion into robotics and hospitality operations. See Note 9.

 

Fiscal Year Ended June 30, 2026

 

On August 27, 2025, and September 30, 2025, the Company acquired Victorville and Rancho Mirage, respectively, obtaining land, buildings and improvements, and furniture and equipment with an aggregate fair value of approximately $24,800,000 as of the respective acquisition dates.

 

Fiscal Year Ended June 30, 2025

 

On March 31, 2025, the Company acquired SWC and Skytech, obtaining property and equipment with an aggregate fair value of approximately $59,000 as of the acquisition date.

 

The Company measured all acquired property and equipment at fair value as of each acquisition date. Fair values were determined using a combination of market comparable and replacement cost approaches, depending on asset type. Any difference between the fair value of the assets acquired and their historical carrying amounts was recognized as part of the purchase price allocation, and the excess of purchase consideration over the fair value of net identifiable assets was recorded as goodwill.

 

 

NIGHTFOOD HOLDINGS, INC. AND SUBSIDIARIES

DBA TECHFORCE ROBOTICS

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2026

 

Depreciation expense for the three and nine months ended March 31, 2026 and 2025 was as follows. See Note 10 for amortization expense related to finite-lived intangible assets and Note 15 for amortization of operating lease right-of-use assets, all of which are included in the “Depreciation and amortization” line on the consolidated statements of operations.

 

Three Months Ended March 31, 
2026   2025 
      
$849,531      

 

Nine Months Ended March 31, 
2026   2025 
      
$1,839,818   $-