Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 30

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 1C
Chunk 30
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 continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot
be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results
of operations.

The measures taken to date will impact the Company’s
business for the fiscal fourth quarter and potentially beyond. Management expects that all of its business segments, across all of its
geographies, will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business
and the duration for which it may have an impact cannot be determined at this time.

Item 8. Financial Statements and Supplementary Data.

TABLE OF CONTENTS

    Report of Independent Registered Accounting Firm 

    F-2

    Balance sheet as of April 30, 2025 and April 30, 2024

    F-3

    Statements of Operations for years ended April 30, 2025 and 2024

    F-4

    Statement of Stockholders’ Equity from Inception on March 23, 2022 to April 30, 2025

    F-5

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

    F-6

    Notes to the Financial Statements

    F-7

Item 9. Changes in and Disagreements With Accountants on Accounting
and Financial Disclosure.

None.

 5 

Item 9A. Controls and Procedures.

Our management is responsible for establishing
and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that
is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is
recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure
controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed
by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management,
including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions,
as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision
and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures
as of April 30,