Company: NTCS
Filing Date: 2025-06-06
Form Type: 10-K
Source: 0001683168-25-004268
Chunk: 369

Company: Natics Corp.
Filing Date: 2025-06-06
Form: 10-K
Item: Item 13
Chunk 369
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Our audits 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 audits 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 audits provide a reasonable basis for our opinion.

Critical Audit Matters

Critical audit 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 disclosure that are material to the financial statements and (2) involve especially challenging, subjective,
or complex judgements. The 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 maters below, providing separate opinions on the critical audit
matters or on the accounts or disclosures to which they relate.

There are no Critical Audit Matters existed as of April 30, 2025.

We have served as the Company's auditor since 2024.

Newhall,
California

June 03, 2025

 F-3 

NATICS CORP.

BALANCE SHEETS 

    April 30,  2025 
    April 30,  2024
  
    ASSETS 

    Current Assets 

    Cash on hand 
    $6,635  
    $23,726 
  
    Total Current Assets 
     6,635  
     23,726 

    Non- Current Intangible Assets 

    Mobile Application and Website Development 
     17,188  
     25,792 
  
    Total Non-Current Intangible Assets 
     17,188  
     25,792 

    Total Assets 
    $23,823  
    $49,518 

    LIABILITIES 

    Current Liabilities 

    Interest Payable 
    $12,900  
    $8,600 
  
    Total Current Liabilities 
     12,900  
     8,600 

    Long term Liabilities 

    Director Loan 
     25,406  
     14,352 
  
    Promissory Note 
     43,000