Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 280

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 14
Chunk 280
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-6

    Statements of Cash Flows for years ended April 30, 2025 and 2024

    F-7

    Notes to the Financial Statements

    F-8

 F-1 

Report of the Independent Registered Public
Accounting Firm

To the shareholders and the board of directors
of

Orion Bliss Corp.

Opinion on the Financial Statements

We have audited the accompanying balance sheets
of Orion Bliss Corp as of April 30, 2025, and 2024, the related statements of operations, stockholders’ equity, and cash flows for
the years then ended, and the related notes (collectively referred to as the “financial statements”). In our opinion, the
financial statements present fairly, in all material respects, the financial position of the Company as of April 30, 2025, and 2024, and
the results of its operations and its cash flows for each of the two years ended April 30, 2025, and 2024, in conformity with accounting
principles generally accepted in the United States of America.

Going Concern

The accompanying financial statements have been
prepared assuming the Company will continue as a going concern as disclosed in Note 2 to the financial statement, the Company incurred
a net loss of $14,703 and a working capital deficit of $144,980 for the year ended April 30, 2025. The continuation of the Company as
a going concern is dependent upon improving the profitability and the continuing financial support from its stockholders and lenders.
Management believes the existing shareholders or external fund providers will provide the additional cash to meet the Company’s
obligations as they become due.

These factors raise substantial doubt about the
Company ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome
of the uncertainty.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the