Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 124

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 8
Chunk 124
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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, 2025. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective
as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded,
processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was
no change in our internal control over financial reporting during the three-month period ended April 30, 2025 that has materially affected,
or is reasonably likely to materially affect, our internal control over financial reporting. The Management’s Annual Report on Internal
Control over Financial Reporting is attached as Exhibit 99