RELATED PARTY BALANCES AND TRANSACTIONS

3 Months Ended

Mar. 31, 2026

NOTE 3 - RELATED PARTY BALANCES AND TRANSACTIONS

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).

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

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.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

APPYEA, INC 10-Q