Note 15 — Loan Payable 

On May 8, 2023, Junko entered into a loan agreement (the “May 2023 Loan”) with an original principal amount of NIS 100,000. At the close of the business combination with Junko, the Company acquired $6,887 of the loan balance. The loan bears interest at a variable rate based on the Israeli prime rate plus an applicable margin (8.23% as of June 30, 2026) and matures on September 30, 2028. Principal and interest are payable in monthly installments. During the three and nine months ended June 30, 2026, interest on the May 2023 Loan of $142 is accrued and included in interest expenses on the unaudited condensed consolidated statements of operations. At June 30, 2026, the outstanding principal balance of $6,642 as of June 30, 2026 is included on loan payable on the accompanying unaudited condensed consolidated balance sheets.

On November 9, 2023, Junko entered into a loan agreement (the “November 2023 Loan”) with an original principal amount of NIS 100,000. At the close of the business combination with Junko, the Company acquired $12,755 of the loan balance. The loan bears interest at a variable rate based on the Israeli prime rate plus an applicable margin (8.23% as of June 30, 2026) and matures on March 20, 2027. Principal and interest are payable in monthly installments. During the three and nine months ended June 30, 2026, interest on the November 2023 Loan of $152 is accrued and included in interest expenses on the condensed consolidated statements of operations. At June 30, 2026, the outstanding principal balance of $10,168 as of June 30, 2026 is included on loan payable on the unaudited condensed consolidated balance sheets.

On January 30, 2025, Junko entered into a loan agreement (the “January 2025 Loan”) with an original principal amount of NIS 700,000. At the close of the business combination with Junko, the Company acquired $191,740 of the loan balance. The loan bears interest at a variable rate based on the Israeli prime rate plus an applicable margin (7.81% as of June 30, 2026) and matures on January 20, 2031. Principal and interest are payable in monthly installments. During the three and nine months ended June 30, 2026, interest on the January 2025 Loan of $3,864 is accrued and included in interest expenses on the unaudited condensed consolidated statements of operations. At June 30, 2026, the outstanding principal balance of $190,942 as of June 30, 2026 is included on loan payable on the unaudited condensed consolidated balance sheets.

On March 11, 2025, Junko entered into a loan agreement (the “March 2026 Loan”) with an original principal amount of NIS 54,800. At the close of the business combination with Junko, the Company acquired $11,809 of the loan balance. The loan bears interest at a variable rate based on the Israeli prime rate plus an applicable margin (7.6% as of June 30, 2026) and matures on July 11, 2027. Principal and interest are payable in monthly installments. During the three and nine months ended June 30, 2026, interest on the March 2026 loan of $228 is accrued and included in interest expenses on the unaudited condensed consolidated statements of operations. At June 30, 2026, the outstanding principal balance of $10,251 as of June 30, 2026 is included on loan payable on the unaudited condensed consolidated balance sheets.

On February 22, 2026, Junko entered into a loan agreement (the “February 2026 Loan”) with an original principal amount of NIS 96,000. At the close of the business combination with Junko, the Company acquired $29,883 of the loan balance. The loan bears interest at a variable rate based on the Israeli prime rate plus an applicable margin (8.2% as of June 30, 2026) and matures on February 15, 2031. Principal and interest are payable in monthly installments. During the three and nine months ended June 30, 2026, interest on the February 2026 loan of $673 is accrued and included in interest expenses on the unaudited condensed consolidated statements of operations. At June 30, 2026, the outstanding principal balance of $30,244 as of June 30, 2026 is included on loan payable on the unaudited condensed consolidated balance sheets.

On April 6, 2026, Junko entered into a loan agreement (the “April 2026 Loan”) with an original principal amount of NIS 200,000. The loan bears interest at a variable rate based on the Israeli prime rate plus an applicable margin (7.5% as of June 30, 2026) and matures on October 20, 2026. Principal and interest are payable in monthly installments. During the three and nine months ended June 30, 2026, interest on the April 2026 loan of $1,068 is accrued and included in interest expenses on the unaudited condensed consolidated statements of operations. At June 30, 2026, the outstanding principal balance of $44,936 as of June 30, 2026 is included on loan payable on the unaudited condensed consolidated balance sheets.

The following table summarizes loan balances at June 30, 2026 and September 30, 2025.