Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 40

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 1C
Chunk 40
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 communicated to the audit committee and
that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging,
subjective, or complex judgments. Communication of critical audit matters does not alter in any way our opinion on the financial statements
taken as a whole and we are not, by communicating the critical audit matters, providing separate opinions on the critical audit matter
or on the accounts or disclosures to which they relate.

 F-2 

Revenue Recognition:

The Company recognizes
revenue upon transfer of control of promised services to customers in an amount that reflects the consideration the Company expects to
receive in exchange for those services.

Significant judgment
is exercised by the Company in determining revenue recognition for customer agreements, and include the pattern of delivery (i.e., timing
of when revenue is recognized) for each distinct performance obligation.

The related audit effort
in evaluating management’s judgments in determining revenue recognition for customer agreements up to the date of liquidation required
a high degree of auditor judgment

The procedures performed to address the matter
included.

(i) We gained an understanding of internal controls
related to revenue recognition.

(ii) We evaluated management’s significant
accounting policies for reasonableness

(iii) We Obtained and reviewed revenue contract
agreements for each sample selected

(iv) We check the reasonableness of the terms
in the customer agreement and evaluated the appropriateness of management’s application of their accounting policies, along with
their use of estimates, in the determination of revenue recognition conclusions.

(v) We tested the mathematical accuracy of management’s
calculations of revenue and the associated timing of revenue recognized in the financial statements.

/S/ Boladale Lawal

Boladale Lawal & CO (PCAOB ID 6993)

We have served as the Company’s auditor
since 2024

Lagos, Nigeria

July 7, 2025

 F-3 

ORION BLISS CORP.

BALANCE SHEETS (Audited)

     As of  April 30, 2025  
    As of  April 30, 2024 
  
    ASSETS 

    Current Assets 

    Escrow account 
    $19,520  
    $1,190 
  
    Total Current Assets 
     19,520  
     1,190 

    Non- Current Assets 

    Intangible Assets 

    Mobile Application, net