Note 4 - Accounts Payable and Accrued Liabilities including Related Parties

Accounts payable and accrued liabilities consist of amounts due to vendors and service providers for goods and services received and not yet paid, accrued interest on notes payable including default interest on notes in default, accrued director fees, and other operating accruals for expenses incurred and not yet invoiced at the balance sheet date.

Accounts payable and accrued liabilities - related parties consist of amounts due to the Company’s officers and directors and a related party lender for accrued compensation and bonuses, accrued interest on related party notes payable and the related party line of credit, and expenses paid on the Company’s behalf. During the year ended June 30, 2026, certain related party payables were settled through the issuance of notes payable. See Note 5.

NIGHTFOOD HOLDINGS, INC. AND SUBSIDIARIES

DBA TECHFORCE ROBOTICS

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Accounts payable and accrued liabilities were as follows:

 Schedule of Accounts Payable and Accrued Liabilities

Accrued liabilities of $870,011 at June 30, 2026 consisted of credit cards payable of $322,009, accrued operating expenses of $213,972, aged trade payables assumed in prior periods of $109,736, accrued payroll and payroll taxes of $95,539, a loan payable to the Company’s founder of $53,876, an accrued contingent liability of $45,160 (net of amounts classified within liabilities of discontinued operations) and other accrued liabilities of $29,719. No individual component exceeded 10% of total accounts payable and accrued liabilities. There were no accrued liabilities at June 30, 2025.

Accrued liabilities - related parties of $2,551,566 at June 30, 2026 consisted of accounts payable and accrued operating expenses of the Company’s hotel properties owed to a related party of $2,362,625, amounts due to a related party management company of $150,750, amounts due to an affiliate of $23,229, amounts due to an officer of $14,713 and accrued interest on a related party note of $249. The hotel balances are owed to a single related party and are not subject to further disaggregation.