Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 233

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 11
Chunk 233
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 not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

Critical Audit Matters

Critical audit matters are matters arising from
the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and
that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging,
subjective, or complex judgments. Communication of critical audit matters does not alter in any way our opinion on the financial statements
taken as a whole and we are not, by communicating the critical audit matters, providing separate opinions on the critical audit matter
or on the accounts or disclosures to which they relate.

 F-2 

Revenue Recognition:

The Company recognizes
revenue upon transfer of control of promised services to customers in an amount that reflects the consideration the Company expects to
receive in exchange for those services.

Significant judgment
is exercised by the Company in determining revenue recognition for customer agreements, and include the pattern of delivery (i.e., timing
of when revenue is recognized) for each distinct performance obligation.

The related audit effort
in evaluating management’s judgments in determining revenue recognition for customer agreements up to the date of liquidation required
a high degree of auditor judgment

The procedures performed to address the matter
included.

(i) We gained an understanding of internal controls
related to revenue recognition.

(ii) We evaluated management’s significant
accounting policies for reasonableness

(iii) We Obtained and reviewed revenue contract
agreements for each sample selected

(iv) We check the reasonableness of the terms
in the customer agreement and evaluated the appropriateness of management’s application of their accounting policies, along with
their use of estimates, in the determination of revenue recognition conclusions.

(v) We tested the mathematical accuracy of management’s
calculations of revenue and the associated timing of revenue recognized in the financial statements.

/S/ Boladale Lawal

Boladale