Company: BLIS
Filing Date: 2025-09-19
Form Type: 10-K/A
Source: 0001199835-25-000330
Chunk: 56

Company: NAPC Defense, Inc.
Filing Date: 2025-09-19
Form: 10-K/A
Chunk 56
---
 |         42,000 |     |   |              - |
| Audit Related Fees   |                               |   |              - |     |   |              - |
| Tax Fees             |                               |   |              - |     |   |              - |
| All Other Fees       |                               |   |              - |     |   |              - |
| Total Fees           |                               | $ |         73,815 |     | $ |         21,038 |

Audit Fees

These amounts consisted of the aggregate fees billed for each of the last two fiscal years for professional services rendered by the principal accountant for the audit of the Company’s annual financial statements and review of financial statements included in the Company’s Form 10-Q or services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for those fiscal years.

Audit-Related Fees

These amounts consisted of the aggregate fees billed for each of the last two fiscal years for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s financial statements and are not reported under “Audit Fees.” These fees were for professional services incurred in connection with accounting consultations and consultations regarding financial accounting and reporting standards.

There were no such services by our principal accountants for the years ended April 30, 2025 and 2024.

Tax Fees

These amounts consisted of the aggregate fees billed for each of the last two fiscal years for tax services including tax compliance and the preparation of tax returns and tax consultation services.

There were no such services by our principal accountant for the years ended April 30, 2025 and 2024.

All Other Fees

These amounts consisted of the aggregate fees billed in each of the last two fiscal years for products and services provided by the principal accountant, other than the services reported above.

There were no such services by our principal accountant for the years ended April 30, 2025 and 2024.

<div align='center'>15

PART IV</div>

Item 15. Exhibits

| Exhibit 
 No.     | Description                                                                                                                          |
| 31.1    | Certification                                                                                                                        
 of Chief Executive Officer Pursuant to the Securities Exchange Act of 1934, Rules 13a-14 and 15d-14. Filed with this Form 10-K.      |
| 31.2    | Certification                                                                                                                        
 of Principal Accounting Officer Pursuant to the Securities Exchange Act of 1934, Rules 13a-14 and 15d