| Advances |
4) Advances | | | June 30,
2026 | | | December 31,
2025 | | | Advance to related party contractor - for AI tools and software development | | $ | 3,200 | | | $ | 3,200 | | | Advance to related party contractors - for services | | | 686 | | | | 626 | | | | | | 3,886 | | | | 3,826 | | | Less: Provision for the period / year | | | (626 | ) | | | - | | | Total Advances | | $ | 3,260 | | | $ | 3,826 | | 4.1) Provision during the period: | | | June 30,
2026 | | | December 31,
2025 | | | Opening balance | | $ | - | | | $ | - | | | Provision for the period / year | | | 626 | | | | - | | | Closing balance | | $ | 626 | | | $ | - | | As of June 30, 2026 and December 31, 2025, the balances outstanding are $3,260, and $3,826 respectively. The balances are unsecured, non-interest bearing and are expected to be settled in the ordinary course of business, as outlined below: | | - | $3,200 was advanced to SecureKloud Technologies Ltd. in connection with the design, develop and deliver an Integrated Health Advisory & Care Platform & Tools including certain artificial intelligence-enabled software tools and related intellectual property, intended to support the Company’s current and future product offerings at a cost not-to-exceed $3,200, and | | | - | $60 was advanced to Healthcare Triangle (Pvt.) Ltd. (a subsidiary of SecureKloud) for provision of certain services to the Company. | On June 24, 2026, the Company entered into a Securities Exchange Agreement with SecureKloud pursuant to which certain preferred equity securities held by SecureKloud were exchanged for shares of the Company’s common stock following receipt of stockholder approval subsequent to June 30, 2026. As part of the consideration under the Securities Exchange Agreement, advance amounting to $626 due from SecureKloud was included in the transaction. Accordingly, the Company recorded a full provision against the advance of $626 during the six months ended June 30, 2026. See also Note 17, Subsequent Events. | | A. | Related party transactions: | Following are the transactions with related parties during the periods presented: | Related Parties | | Nature of transactions | | Quarter
ended
June 30,
2026 | | | Quarter
ended
June 30,
2025 | | | Six-months
ended
June 30,
2026 | | | Six-months
ended
June 30,
2025 | | | SecureKloud Technologies Limited, India | | Services received and paid | | $ | - | | | $ | 563 | | | $ | - | | | $ | 1,475 | | | | | Amounts advanced | | | - | | | | 407 | | | | - | | | | 793 | | | Healthcare Triangle (Pvt.) Limited, India | | Services received and paid | | | 542 | | | | - | | | | 1,081 | | | | - | | | | | Amounts advanced | | | 60 | | | | - | | | | 60 | | | | - | | | SecureKloud Technologies, Inc. | | Services received and paid | | | - | | | | 49 | | | | - | | | | 269 | | | | | Amounts advanced | | | - | | | | 832 | | | | - | | | | 1,398 | | | | | Services rendered | | | - | | | | - | | | | - | | | | 138 | | | | | Amounts collected by related party on behalf of the Company | | | - | | | | 75 | | | | - | | | | 380 | | | Blockedge Technologies, Inc. | | Services rendered | | | - | | | | 30 | | | | - | | | | 30 | | | | | Services received and paid | | | 60 | | | | - | | | | 120 | | | | - | | | | | Amounts advanced | | | - | | | | 91 | | | | - | | | | 145 | | | Key management personnel | | Remuneration | | | 337 | | | | 276 | | | | 572 | | | | 676 | | | Board of Directors | | Compensation | | $ | 55 | | | $ | 55 | | | $ | 110 | | | $ | 110 | |
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