Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 259

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 12
Chunk 259
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NOTE 5 – COMMON
STOCK

The Company has 75,000,000,
$0.0001 par value shares of common stock authorized.

On April 15, 2022 the
Company issued 2,000,000 shares of common stock to a director for services rendered estimated to be $200 at $0.0001 per share.

In July, 2023, the Company
issued 65,500 shares of common stock to 3 shareholders in consideration of $1,310.

In September and January
2023, the Company issued 822,500 shares of common stock to 29 shareholders at $0.02 per share in consideration of $16,450.

In November and December
2022 followed by January 2023, the Company issued 150,000 shares of common stock to 5 shareholders at $0.02 per share in consideration
of $3,000.

There were 3,038,000
shares of common stock issued and outstanding as of April 30, 2025.

Voting Common Stock

All shares of common stock have voting rights
and are identical. All holders of shares of voting common stock shall at every meeting of the stockholders be entitled to one vote for
each share of the capital stock held by such stockholder.

Non-voting Common Stock

All of the other terms of the Non-Voting Common
Stock shall be identical to the Voting Common Stock, except for the right of first refusal that attaches to the Non-Voting Common Stock,
as explained in the Company’s Bylaws.

     F-11 

NOTE 6 – COMMITMENTS
AND CONTINGENCIES

Our sole officer and
director, Alexandra Solomovskaya, has agreed to provide her own premise under office needs. She will not take any fee for these premises;
it is for free use.

NOTE 7 – INCOME
TAXES

On December 22, 2017,
the President of the United States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”). The legislation significantly
changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a
transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income
tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018.

The reconciliation of
income tax benefit (