Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 322

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 8
Chunk 322
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 operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the
Company’s daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company
believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional
funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s
ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public
or private offering.

The financial statements do not include any adjustments
related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might
be necessary should the Company be unable to continue as a going concern.

The extent of the impact
of the coronavirus (“COVID-19”) outbreak on the financial performance of the Company will depend on future developments, including
the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all
of which are highly uncertain and cannot be predicted. If the overall economy is impacted for an extended period, the Company’s
future operating results may be materially adversely affected.

     F-8 

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES

Basis of Presentation

The accompanying financial statements have been
prepared in accordance with generally accepted accounting principles in the United States of America.

The Company’s year-end is April 30.

The accompanying audited financial statements
have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”)
and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information
and notes required by US GAAP for complete financial statements of the Company. In the opinion of management, these financial statements
reflect all adjustments of a normal recurring nature necessary for the fair presentation of the Company’s financial position, results
of operations and cash flows for the interim periods presented in conformity with US GAAP. These audited financial statements should be
read in conjunction with the financial statements and notes thereto for the year ended April 30, 2025. Interim results are not necessarily
indicative of the results that may be expected for a full year or any other interim period.

Use of Estimates

The preparation of financial statements in conformity
with generally accepted accounting