Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 142

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 8
Chunk 142
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 performance obligation specified with a customer.

During the year ended April 30, 2025, we generated total revenue of
$26,015.

     F-10 

Basic Income (Loss) Per Share

The Company computes income (loss) per share in
accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available
to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share
gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common
shares if their effect is anti-dilutive.

As of April 30, 2025, there were no potentially
dilutive debt or equity instruments issued or outstanding.

Stock-Based Compensation

Stock-based compensation is accounted for at fair
value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recent Accounting Pronouncements

Management does not believe that any recently
issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

NOTE 4 – LOAN
FROM DIRECTOR

As of April 30, 2025, the Company owed $67,724
to the Company’s sole director, Alexandra Solomovskaya for the Company’s working capital purposes. The amount is outstanding
and payable upon request. The company compensated the director by issuing common shares 2,000,000 at par value $200 towards incurred company’s
expenses. Furthermore, as of April 1, 2022 as per consulting agreement the director will be compensated on a monthly basis $1,000 will
accumulate in Accounts payable- related party. As of April 30, 2025 we owe to our director $49,000 consulting fees from Inception.

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
202