The Company had sales to a related party, a physician who is the wife of the Executive Chairman. Revenues from this customer were approximately $63,000 and $31,000 for the three months ended June 30, 2026 and 2025, respectively, and approximately $120,000 and $51,000 for the six months ended June 30, 2026 and 2025, respectively. As of June 30, 2026 and December 31, 2025, the accounts receivable balance due from this customer was approximately $21,000 and $15,000, respectively, and is included in accounts receivable - net in the condensed consolidated balance sheets.

The Company leases its corporate office in New Jersey, temporary housing for its foreign visitors, a storage facility, its operations center in Bagh, Pakistan and an apartment for temporary housing in Dubai, the UAE, from the Executive Chairman. The related party rent expense for the three months ended June 30, 2026 and 2025 was approximately $72,000 and $71,000, respectively, and was approximately $144,000 and $142,000 for the six months ended June 30, 2026 and 2025, respectively, and is included in direct operating costs, general and administrative expense, selling and marketing expense and research and development expense in the condensed consolidated statements of operations. During the six months ended June 30, 2026 and 2025, the Company spent approximately $671,000 and $838,000, respectively, to upgrade the related party leased facilities. The 2025 expenditures were primarily related to the expansion of the Company’s AI Center. Current assets-related party in the condensed consolidated balance sheets includes security deposits related to the leases of the Company’s corporate offices in the amount of approximately $16,000 as of both June 30, 2026 and December 31, 2025. The Company also leases two facilities used for temporary housing from a management employee for approximately $6,900 per month.

Included in the ROU asset at June 30, 2026 is approximately $384,000 applicable to the related party leases. Included in the current and non-current operating lease liability at June 30, 2026 is approximately $253,000 and $128,000, respectively, applicable to the related party leases. Included in the ROU asset at December 31, 2025 is approximately $430,000 applicable to the related party leases. Included in the current and non-current operating lease liability at December 31, 2025 is approximately $202,000 and $226,000, respectively, applicable to the related party leases.

During July 2025, the Company entered into a month-to-month consulting agreement with an entity owned and controlled by the son of the Executive Chairman to provide consulting services to the Company in artificial intelligence technology for $15,000 per month plus travel expenses. During the three and six months ended June 30, 2026, the Company recorded $45,000 and $90,000 of expense under this agreement, respectively, of which approximately one-half was capitalized as internally developed software.

Effective January 9, 2024, and as amended February 12, 2024, the Company entered into a consulting agreement with an entity owned and controlled by a member of its Board of Directors to provide investor relations and other services as requested. The consulting agreement was cancelable with ten days’ notice. This agreement was terminated by the Company effective February 22, 2026. No expense was recorded under this agreement for the six months ended June 30, 2026. The expense under this agreement was approximately $3,000 and $11,000 for the three and six months ended June 30, 2025, respectively.

During 2020, a New Jersey corporation, talkMD Clinicians, PA (“talkMD”), was formed by the wife of the Executive Chairman, who is a licensed physician, to provide telehealth services. talkMD was determined to be a variable interest entity (“VIE”) for financial reporting purposes because the entity will be controlled by the Company. As of June 30, 2026, talkMD had not yet commenced operations. Cumulatively, the Company has paid approximately $7,000 on behalf of talkMD for income taxes.