Company: SNBH
Filing Date: 2025-08-19
Form Type: 10-Q
Source: 0001731122-25-001154
Chunk: 49

Company: SENTIENT BRANDS HOLDINGS INC.
Filing Date: 2025-08-19
Form: 10-Q
Item: Part I, Item 8
Chunk 49
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 that may be used to measure fair
value, as follows:

Level 1 input, which include quoted prices
in active markets for identical assets or liabilities.

Level 2 inputs, which include observable
inputs other than Level 1 inputs, such as quoted prices for similar assets or liabilities; quoted prices for identical or similar assets
or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for
substantially the full term of the asset or liability; and

Level 3 inputs, which include unobservable
inputs that are supported by little or no market activity and that are significant to the fair value of the underlying asset or liability.
Level 3 assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies
or similar valuation techniques, as well as significant management judgment or estimation.

Related Party Transactions

The Company engages in transactions with related parties in the normal
course of business. Related parties include the Company's executive officers, directors, principal shareholders, and affiliates. All related
party transactions are conducted on terms equivalent to those prevailing in arm’s length transactions.

During the three and six months ended June 30, 2025, the Company entered
into the following related party transactions:

●The
Company recorded sales from Aqua Emergency totaling $76,600

●The
Company recorded sales from Wyoming Bears totaling $34,000

As of June 30, 2025, the following balances were outstanding with related
parties:

●Accounts
receivable from  Wyoming Bears totaling $61,000

During the six months ended
June 30, 2025, the Company issued 6,110,000 shares to George Furlan, its CEO, for management services including a bonus of 3,680,000
related to the closing of share exchange agreement with AIGF&B. Aqua Emergency and Wyoming Bears are related parties through
common ownership by AIG. 

    8 

These balances are unsecured, non-interest bearing, and are expected to
be settled in the normal course of business.

The Company recorded fees of $22,500 from AIG Group for consulting services
related to the Company’s merger and ongoing operations. This balance is included in accounts payable and accrued expenses at June
30, 2025.

Management believes all related party
transactions were made on terms equivalent to those that prevail in arm’s length transactions and were approved by the Company’s
Board of