AAPI · As filed with the SEC

Apple iSports Group cash flow statement, by quarter

The statement as Apple iSports Group presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) · USD

USD	Q1 2026 3 months ended Mar 31, 2026	Q4 2025^† 3 months ended Dec 31, 2025	Q3 2025^† 3 months ended Sep 30, 2025	Q2 2025^† 3 months ended Jun 30, 2025	Q1 2025 3 months ended Mar 31, 2025	Q4 2024^† 3 months ended Dec 31, 2024	Q3 2024^† 3 months ended Sep 30, 2024	Q2 2024^† 3 months ended Jun 30, 2024
Net loss	(385,221)	—	—	—	—	—	—	—
Foreign exchange loss	(73,661)	(38,734)^†	(33,468)^†	(94,048)^†	—	(33,745)^†	3,475^†	—
Forgiveness of debt	—	—	0^†	—	—	—	600^†	—
Stock-Based Compensation Expense	250,000	2,545,414^†	—	—	—	0^†	—	—
Adjustment for loss on investment	100	—	—	—	—	—	—	—
Change in operating assets and liabilities:
Good and services tax receivable	—	—	—	—	—	—	(4,113)^†	—
Good and services tax receivable	6,492	(85,131)^†	—	—	46,039	(13,516)^†	—	—
Accrued interest income	(986)	6,992^†	(1,008)^†	(998)^†	(986)	(1,008)^†	(1,819)^†	0^†
Accounts payable and accrued expenses	(118,453)	6,999^†	60,934^†	129,550^†	130,009	(22,228)^†	161,200^†	(926,662)^†
Accounts payable and accrued expenses - related parties	140,805	91,176^†	156,429^†	41,197^†	66,485	458,525^†	0^†	0^†
Net Cash from Operating Activities	11,067	13,663^†	13,954^†	10,273^†	9,158	26,928^†	21,337^†	20,048^†
Accrued interest expense	9,496	—	—	—	—	—	—	—
Accrued payroll	(28,449)	(187,446)^†	13,839^†	(12,618)^†	(93,316)	67,263^†	275,608^†	(55,994)^†
Prepaid and other assets	—	—	—	—	—	—	(13,520)^†	0^†
Prepaid and other assets	4,005	4,115^†	—	—	4,161	11,276^†	—	—
Deposits	11,445	227,988^†	0^†	—	—	(50,068)^†	36^†	—
Net cash used in operating activities	(173,360)	2,271,343^†	(268,916)^†	(3,189,306)^†	(477,365)	(446,564)^†	(305,956)^†	(746,427)^†
Cash flows from investing activities
Convertible notes receivable	—	0^†	0^†	0^†	(600)	0^†	0^†	(30,000)^†
Notes receivable	600	—	—	—	—	—	—	—
Net cash provided by (used in) investing activities	600	0^†	0^†	0^†	(600)	0^†	0^†	(30,000)^†
Cash flows from financing activities
Advances to related party	—	—	—	—	—	—	0^†	—
Net Cash from Financing Activities	—	—	—	—	358,179	—	—	—
Payments to loans payable from related parties	—	—	—	—	(48,675)	—	—	—
Proceeds from Debt Issuance	117,683	—	—	—	—	—	—	—
Proceeds from Debt Issuance	—	244,395^†	320,263^†	—	—	564,418^†	48,219^†	269,607^†
Payments to loan payable from related parties	—	(54,099)^†	(110,374)^†	—	—	138,915^†	0^†	—
Payments to loans payable from related parties	0	—	—	—	—	—	—	—
Stock Repurchases (Issuances)	0	(2,566,695)^†	—	—	278,504	0^†	50,000^†	647,300^†
Net cash provided by financing activities	117,683	(2,224,617)^†	209,889^†	3,105,302^†	(588,008)	564,418^†	237,134^†	777,992^†
Effect of changes in exchange rates on cash and cash equivalents	—	—	—	—	(6,481)	—	—	—
Effect of Exchange Rate on Cash	(1)	(92)^†	(368)^†	6,974^†	—	(82,553)^†	33,838^†	—
Net increase (decrease) in cash and cash equivalents	(55,078)	46,634^†	(59,395)^†	(77,030)^†	103,562	35,301^†	(34,984)^†	34,798^†
Cash and cash equivalents, beginning of period	55,938	9,304	68,699	145,729	42,167	6,866	41,850	7,052
Cash and cash equivalents, end of period	860	55,938	9,304	68,699	145,729	42,167	6,866	41,850
Supplemental disclosure of cash flow information:
Interest Expense	0	0^†	0^†	0^†	0	0^†	0^†	0^†
Cash paid for income tax	—	—	—	—	0	0^†	0^†	0^†
Income Tax Expense	0	0^†	0^†	0^†	—	0^†	0^†	—
Supplemental disclosure of non-cash financing activities:
Non Cash decrease in related party loans payable due to conversion to common stock	0	0^†	0^†	0^†	(2,682,970)	0^†	0^†	0^†
Non Cash decrease in accrued interest related party due to conversion to common stock	0	0^†	0^†	0^†	(124,790)	0^†	0^†	0^†
Non Cash increase in common stock due to conversion of related party loan	0	0^†	0^†	0^†	1,123	0^†	0^†	0^†
Non Cash increase in Additional Paid in capital due to conversion of related party loan	0	0^†	0^†	0^†	2,806,637	0^†	0^†	0^†
Non Cash increase in Additional Paid in capital due to issuance of warrants	—	0^†	—	—	—	0^†	—	—
Net loss	—	—	(4,513,412)^†	(546,597)^†	(3,191,732)	(808,862)^†	(828,760)^†	(435,449)^†
Forgiveness of debt	—	—	—	—	—	—	(1,317,666)^†	—
Foreign exchange loss	—	—	—	—	(13,878)	—	—	—
Adjustment for stock-based compensation	—	—	—	—	2,566,695	—	—	—

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.