Company: BLIS
Filing Date: 2025-09-19
Form Type: 10-K/A
Source: 0001199835-25-000330
Chunk: 55

Company: NAPC Defense, Inc.
Filing Date: 2025-09-19
Form: 10-K/A
Chunk 55
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 of warehousing and parking with a related party, with base month rent of $25,000.

Related Party Loans

See Note 5 - Notes Payable for information regarding related party loans.

Except for the foregoing, none of the following persons has any direct or indirect material interest in any transaction to which the Company was or is a party since the beginning of the last fiscal year, or in any proposed transaction to which the Company proposes to be a party:

| ● | (A)                                             
 any of the director(s) or executive officer(s); |

| ● | (B)                                                         
 any nominee for election as one of the Company’s directors; |

| ● | (C)                                                                                                                                   
 any person who is known by the Company to beneficially own, directly or indirectly, shares carrying more than 5% of the voting rights 
 attached to the Company’s Common Stock, or                                                                                            |

| ● | (D)                                                                                                                                  
 any member of the immediate family (including spouse, parents, children, siblings and in-laws) of any of the foregoing persons named 
 in paragraph (A),(B) or (C) above.                                                                                                   |

There are not currently any conflicts of interest by or among the Company’s current officer, director, key employee or advisors. The Company has not yet formulated a policy for handling conflicts of interest, if any arise; however, it intends to do so upon completion of this offering and, in any event, prior to hiring any additional employees.

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Item 14. Principal Accountant Fees and Services

Change in Audit Firms

On June 26, 2025 NAPC Defense, Inc. notified Astra Audit & Compliance, LLC (“Astra”) the Company’s independent accounting firm, that it had elected to change accounting firms and, therefore, was dismissing Astra. On June 26, 2025, the Company engaged Salberg & Company, P.A. (“Salberg”) as its new independent accounting firm.

|                      | Principal Accountant Fees and 
 Services                      |   |     Year Ended 
 April 30, 2025 |     |   |     Year Ended 
 April 30, 2024 |
|:---------------------|:------------------------------|:--|---------------:|:----|:--|---------------:|
| Audit Fees - Astra   |                               | $ |         31,815 |     | $ |         21,038 |
| Audit Fees – Salberg |                               |