Company: RHNO
Filing Date: 2025-11-13
Form Type: 10-K
Source: 0001493152-25-022052
Chunk: 75

Company: RHINO BITCOIN INC.
Filing Date: 2025-11-13
Form: 10-K
Item: Item 1A
Chunk 75
---
2025 and 2024 for the audit of our annual
financial statements and review of financial statements included in our Form 10-Qs or services that are normally provided by the accountant
in connection with statutory and regulatory filings or engagements for those fiscal years, were $24,000 and $22,500, respectively.

Audit-Related
Fees

We
incurred fees of $0 and $0 for the years ended July 31, 2025 and 2024, respectively, to our principal accountant for assurance and related
services that are reasonably related to the performance of the audit or review of our financial statements and are not reported under
“Audit Fees” above.

Tax
Fees

We
did not incur fees for services rendered to us for tax compliance, tax advice, or tax planning by our principal accountant for the fiscal
years ended July 31, 2025 and 2024.

All
Other Fees

We
did not incur any other fees to our principal accountant for the fiscal years ended July 31, 2025 and 2024.

17

PART
IV

Item
15. Exhibits and Financial Statement Schedules.

(1)
Financial statements.

The
Phoenix Plus financial statements are included following the signature page beginning on page F-1.

(2)
Financial statement schedules: None.

(3)
Exhibits

    Exhibit
     
    Exhibit
    Description
  
    3.1
     
    Articles of Incorporation (incorporated by reference to Registration Statement on Form S-1 Amendment No.4 (File No. 333-233778) filed on December 20, 2019)
  
    3.2
     
    Certificate of Designation of Series A Preferred Stock (incorporated by reference to 8-K filed August 21, 2025)
  
    3.3
     
    Certificate of Amendment to Articles of Incorporation (incorporated by reference to 8-K filed September 4, 2025)
  
    3.4
     
    Bylaws (incorporated by reference to Registration Statement on Form S-1 Amendment No.4 (File No. 333-233778) filed on December 20, 2019)
  
    10.1
     
    Agreement and Plan of Merger, dated August 5, 2025, among the Company, Rhino Merger Acquisition Sub, Inc., Rhino Digital Inc. and the Selling