Company: CBLO
Filing Date: 2025-09-29
Form Type: 10-K
Source: 0001882781-25-000034
Chunk: 6

Company: C2 Blockchain, Inc.
Filing Date: 2025-09-29
Form: 10-K
Item: Item 1
Chunk 6
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, whether due to new information, future events, or otherwise. Investors are cautioned
not to unduly rely on such statements when evaluating the Company’s prospects.

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2 -

Table
of Contents

(c)
Reports to security holders.

    (1)
    The
    Company is not required to deliver an annual report to security holders and at this time does not anticipate the distribution of
    such a report.

    (2)
    The
    Company will continue to file reports with the SEC. The Company is an SEC reporting company and complies with the requirements of
    the Exchange Act.

Emerging
Growth Company

We
are an “emerging growth company,” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”).
We will remain an emerging growth company until the earliest of:

    (a)
    the last day of the fiscal year in which we have total annual gross revenues of $1,235,000,000 or more (as such amount is indexed
    for inflation by the SEC every five years);

    (b)
    the last day of the fiscal year of the issuer following the fifth anniversary of the date of the first sale of common equity securities
    of the issuer pursuant to an effective IPO registration statement;

    (c)
    the date on which such issuer has, during the previous 3-year period, issued more than $1,000,000,000 in non-convertible debt; or

    (d)
    the date on which such issuer is deemed to be a large accelerated filer, as defined in section 240.12b-2 of title 17, Code of Federal
    Regulations, or any successor thereto.

As
an emerging growth company, we are exempt from Section 404(b) of Sarbanes Oxley. Section 404(a) requires Issuers to publish information
in their annual reports concerning the scope and adequacy of the internal control structure and procedures for financial reporting. This
statement shall also assess the effectiveness of such internal controls and procedures. Section 404(b) requires that the registered accounting
firm shall, in the same report, attest to and report on the assessment on the effectiveness of the internal control structure and procedures
for financial reporting.

As
an emerging growth company, we are also exempt from Section 14A (a) and (b) of the Securities Exchange Act of 1934 which require the
shareholder approval of executive compensation and golden parach