v3.26.1
RELATED PARTY BALANCES AND TRANSACTIONS
3 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
RELATED PARTY BALANCES AND TRANSACTIONS

NOTE 3 - RELATED PARTY BALANCES AND TRANSACTIONS

 

  A. Short-term loans from related parties

 

During 2021, SleepX borrowed from Nexense Technologies USA. Inc., a Delaware corporation which is majority owned by Boris Molchadsky, the Company’s Chairman. an aggregate amount of $47,623. According to the agreement, the loan shall be repaid in the event that the Company’s profits are sufficient to repay the aggregate loan amount and upon such terms and in such installments as shall be determined by the Board. The loan shall bear interest at an annual rate equal to the minimum rate approved by applicable law in Israel (4.9% in 2026).

 

During 2020, the minority shareholder of Ta-nooma advanced a loan to Ta-nooma in the amount of NIS 115,725. The loan does not carry any interest expense and the repayment terms have yet to be determined. As of March 31, 2026, the loan balance amounted to NIS 115,725 ($36,564).

 

  B. Balances with related parties

 

   March 31, 2026   December 31, 2025 
   In U.S. dollars in thousands 
         
Liabilities:          
Employees and payroll accruals   850    606 
Related party payables   4    52 
Short term loans   84    84 

 

 

APPYEA INC.

NOTES TO THE FINANCIAL STATEMENTS

 

  C. Transactions with related parties

 

   2026   2025 
   For the three months
ended March 31,
 
   2026   2025 
   In U.S. dollars in thousands 
Expenses:          
Consulting fees, Salaries and related cost    390    13 
Share based compensation   78     - 

 

All of the five board members in the Company do not receive cash compensation for their directorship roles. Company’s Bylaws provide that a director or officer shall be indemnified and held harmless by the Corporation, to the fullest extent permitted by the laws of the State of Nevada.