Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 75

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 4
Chunk 75
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 Common Stock

All shares of common stock have voting rights
and are identical. All holders of shares of voting common stock shall at every meeting of the stockholders be entitled to one vote for
each share of the capital stock held by such stockholder.

Non-voting Common Stock

All of the other terms of the Non-Voting Common
Stock shall be identical to the Voting Common Stock, except for the right of first refusal that attaches to the Non-Voting Common Stock,
as explained in the Company’s Bylaws.

     F-11 

NOTE 6 – COMMITMENTS
AND CONTINGENCIES

Our sole officer and
director, Alexandra Solomovskaya, has agreed to provide her own premise under office needs. She will not take any fee for these premises;
it is for free use.

NOTE 7 – INCOME
TAXES

On December 22, 2017,
the President of the United States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”). The legislation significantly
changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a
transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income
tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018.

The reconciliation of
income tax benefit (expenses) at the U.S. statutory rate at 21% for the period ended as follows:

    Schedule of income tax expense 
    April 30, 2025  
    April 30, 2024 

    Tax benefit (expenses) at U.S. statutory rate 
    $(3,088) 
    $(10,995)
  
    Change in valuation allowance 
     3,088  
     10,995 
  
    Tax benefit (expenses), net 
    $–  
    $– 

The tax effects of temporary differences that give rise to significant
portions of the net deferred tax assets are as follows:

    Schedule of deferred tax assets 
    April 30, 2025  
    April 30, 2024 

    Net operating loss 
    $(26,220) 
    $(23,132)
  
    Valuation allowance 
     26,220  
     23,132 
  
    Deferred tax assets, net 
    $–  
    $–