Company: TPET
Filing Date: 2025-02-28
Form Type: S-1/A
Source: 0001493152-25-008715
Chunk: 185

Company: Trio Petroleum Corp.
Filing Date: 2025-02-28
Form: S-1/A
Chunk 185
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. This prospectus does not contain all of the information set forth in the registration statement. You can obtain a copy of the registration statement, at prescribed rates, from the SEC at the address listed above. The registration statement, along with our most recent annual report on Form 10-K, subsequent reports on Form 10-Q and current reports on Form 8-K, as well as other filings that we make with the SEC, are also available on our Internet website, www.sintx.com. We have not incorporated by reference into this prospectus the information on our website, and you should not consider it to be a part of this prospectus.

| 104 |

<div align='center'>FINANCIAL STATEMENTS

TRIO PETROLEUM CORP.

Financial Statements for the Years Ended October 31, 2024 and 2023</div>

| TABLE                                                                            
 OF CONTENTS                                                                      |     | Page |
| Report                                                                           
 of Independent Registered Public Accounting Firm (PCAOB ID 5041)                 |     | F-2  |
| Financial                                                                        
 Statements:                                                                      |     |      |
| Balance                                                                          
 Sheets as of October 31, 2024 and 2023                                           |     | F-3  |
| Statements                                                                       
 of Operations for the Years Ended October 31, 2024 and 2023                      |     | F-4  |
| Statements                                                                       
 of Changes in Stockholders’ Equity for the Years Ended October 31, 2024 and 2023 |     | F-5  |
| Statements                                                                       
 of Cash Flows for the Years Ended October 31, 2024 and 2023                      |     | F-6  |
| Notes                                                                            
 to Financial Statements                                                          |     | F-7  |

| F-1 |

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

To the Board of Directors and Shareholders of

Trio Petroleum Corp.

5401 Business Park South, Suite 115

Bakersfield, California 93309

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Trio Petroleum Corp. as of October 31, 2024 and 2023, and the related statements of operations, changes in stockholder’s equity, and cash flow for each of the years then ended and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of