Company: BLIS
Filing Date: 2025-10-09
Form Type: 10-Q
Source: 0001199835-25-000342
Chunk: 52

Company: NAPC Defense, Inc.
Filing Date: 2025-10-09
Form: 10-Q
Item: Part I, Item 1
Chunk 52
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 report of our registered public accounting firm regarding internal control over financial
reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant to temporary rules
of the SEC that permit us to provide only management’s report in this annual report.

(b)
Change in Internal Control Over Financial Reporting

The
Company has not made any change in our internal control over financial reporting during the three month period ended July 31, 2025.

PART
II. OTHER INFORMATION

ITEM
1. LEGAL PROCEEDINGS

The
Company is not presently involved in any litigation, except as noted below, nor is it aware of any pending or threatened litigation against
us of a material nature. 

In
May of 2023, NAPC Defense, Inc. was sued in county court over a contract by the firm of Delmar which contends that the Company did not
follow through on a contract for their services related to its Regulation A offering in 2022. The Company has defended and is defending
such on the basis that Delmar never performed on its obligations and therefore was discharged on the contract. Such matter is pending
motions by NAPC Defense, Inc. in the county court. Such lawsuit is seeking $20,000 by Delmar. As of July 31, 2025, the suit was pending
dismissal for lack of prosecution.

ITEM
1A. RISK FACTORS

Not
required.

ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

During
the three month period ended July 31, 2025 the Company entered into a subscription agreements to sell 1,250,000 shares of its restricted
common stock in exchange for proceeds of $12,500. The proceeds received were used for general corporate purposes and working capital.

ITEM
3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM
4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

None.

ITEM
5. OTHER INFORMATION

None.

27

ITEM
6. EXHIBITS

The
following exhibits are included as part of this report by reference:

    31.1
    Certification of Principal Executive Officer Pursuant to Rule 13A-14(A) Under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

    31.2