# EDGAR Filing Document

**Accession Number:** 0000925661
**File Stem:** 0001096906-23-000327
**Filing Date:** 2023-2
**Character Count:** 50044
**Document Hash:** c14c7b0aa225354fa926418c309aaafe
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001096906-23-000327.hdr.sgml**: 20230213

**ACCESSION NUMBER**: 0001096906-23-000327

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 41

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230213

**DATE AS OF CHANGE**: 20230213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SECTOR 10, Inc.
- **CENTRAL INDEX KEY:** 0000925661
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-MISC DURABLE GOODS [5090]
- **IRS NUMBER:** 330565710
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-24370
- **FILM NUMBER:** 23615956

**BUSINESS ADDRESS:**
- **STREET 1:** 14553 S 790 WEST SUITE C
- **CITY:** BLUFFDALE
- **STATE:** UT
- **ZIP:** 84065
- **BUSINESS PHONE:** (801)478-2475

**MAIL ADDRESS:**
- **STREET 1:** 14553 S 790 WEST SUITE C
- **CITY:** BLUFFDALE
- **STATE:** UT
- **ZIP:** 84065

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SECTOR 10 INC
- **DATE OF NAME CHANGE:** 20080422

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SKRM Interactive, Inc.
- **DATE OF NAME CHANGE:** 20070503

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SKREEM ENTERTAINMENT CORP
- **DATE OF NAME CHANGE:** 20040914

?xml version='1.0' encoding='us-ascii' standalone='no'? SECTOR 10 INC - Form 10-Q SEC filing

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

**☒** QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED **December 31, 2022**

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM ______________ TO ______________

**SECTOR 10, Inc.**

(Exact name of small business issuer as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Delaware** | **000-24370** | **33-0565710** |
| (State or other jurisdiction of incorporation) | (Commission File No.) | (IRS Employer Identification No.) |

---

**10900 NE 4th Street, Suite 2300**

**Bellevue, WA 98004**

(Address of principal executive offices, including zip code)

Issuer's telephone number, including area code (425) 331-9620

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes □ No ⌧

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Exchange Act. Yes □ No ⌧

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ⌧ No □

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ⌧ No □

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer □ Accelerated filer □ <br> Non-accelerated filer ⌧ Smaller reporting company ☒ <br> Emerging Growth Company ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☐ No ⌧

As of December 31, 2022, the aggregate market value of the voting and non-voting common equity held by non-affiliates, computed based on the average bid and asked price of the common stock, was under $500.

As of February 9, 2023 the issuer had 305,778 shares of common stock outstanding.

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**TABLE OF CONTENTS**

Sector 10, Inc.

---

| | | |
|:---|:---|:---|
| Part I. Financial Information | Part I. Financial Information | Part I. Financial Information |
| Item 1. | Unaudited Consolidated Financial Statements |  |
|  | Unaudited Condensed Consolidated Balance Sheets as of December 31, 2022 and March 31, 2022  | 3 |
|  | Unaudited Condensed Consolidated Statements of Operations for the three months and nine months ended December 31, 2022 and 2021 and for the period from inception, September 16, 2002 to December 31, 2022 | 4 |
|  | Unaudited Consolidated Statements of Cash Flows for the nine months ended December 31, 2022 and 2021 and for the period from inception, September 16, 2002, to December 31, 2022. | 5 |
|  | Notes to the Unaudited Consolidated Financial Statements | 6 |
| Item 2. | Management's Discussion and Analysis or Plan of Operation | 9 |
| Item 3 | Quantitative and Qualitative Disclosures about Market Risk | 12 |
| Item 4. | Controls and Procedures | 13 |
| Part II. Other Information | Part II. Other Information | Part II. Other Information |
| Item 1. | Legal Proceedings | 13 |
| Item 2. | Unregistered Sales of Equity Securities and Use of Proceeds | 13 |
| Item 3. | Defaults Upon Senior Securities | 13 |
| Item 4. | Submission of Matters to a Vote of Security Holders | 13 |
| Item 5. | Other Information | 13 |
| Item 6. | Exhibits | 14 |
|  | Signatures | 14 |

---

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**Item 1. FINANCIAL STATEMENTS**

**NOTE:** **THE FINANCIAL STATEMENTS, RELATED NOTES AND THE OTHER INFORMATION INCLUDED IN THIS REPORT HAVE NOT BEEN REVIEWED BY THE COMPANY'S OUTSIDE ACCOUNTANT PRIOR TO THE FILING OF THIS REPORT.**

**Sector 10, Inc.**

**(**A DEVELOPMENT STAGE COMPANY)

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

---

| | | |
|:---|:---|:---|
|  | December 31, 2022 | March 31,<br>2022 |
|  | (Unaudited) | (Unaudited) |
| ASSETS |  |  |
| Current assets: |  |  |
| &nbsp;&nbsp;Cash | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  |
| &nbsp;&nbsp;Inventory, net | -  | &nbsp;&nbsp;&nbsp;&nbsp;-  |
| Total current assets | &nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp; -  |
| Fixed assets –cost | &nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp; -  |
| &nbsp;&nbsp;Less: accumulated depreciation | &nbsp;&nbsp;&nbsp;&nbsp; - | &nbsp;&nbsp;&nbsp;&nbsp;- |
| Net fixed assets | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp; -  |
| Total assets | $&nbsp;&nbsp;&nbsp;&nbsp; -  | $&nbsp;&nbsp;&nbsp;&nbsp; -  |
| LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT) |  |  |
| Current liabilities: |  |  |
| &nbsp;&nbsp;Accounts payable and accrued liabilities | $9643615  | $9687464  |
| &nbsp;&nbsp;Note payable - short term | 164000  | 164000  |
| Total current liabilities | 9807615  | 9851464  |
| Long term liabilities: |  |  |
| &nbsp;&nbsp;Note payable | -  | -  |
| Total long term liabilities | -  | -  |
| Total liabilities | 9807615  | 9851464 |
| Shareholders' equity (deficit) |  |  |
| &nbsp;&nbsp;Preferred shares - $0.001 par value; 1,000,000 authorized, no shares issued or outstanding | -  | -  |
| &nbsp;&nbsp;Common shares - $0.001 par value; 199,000,000 authorized; 305,778 and 305,778 shares issued and outstanding, respectively | 306  | 306  |
| &nbsp;&nbsp;Additional paid-in-capital | 6148229  | 6148229  |
| &nbsp;&nbsp;Deficit accumulated during development stage | (15956150) | (15999999) |
| Total shareholders' equity (deficit) | (9807615) | (9851464) |
| &nbsp;&nbsp;Total liabilities and shareholders' equity (deficit) | $-  | -  |

---

The accompanying notes are an integral part of these unaudited consolidated financial statements.

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**Sector 10, Inc.**

(A DEVELOPMENT STAGE COMPANY)

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

For the Three Months and Nine Months Ended December 31, 2022 and 2021 and

for the Period From Inception, September 16, 2002 to December 31, 2022

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | Three Months Ended | Three Months Ended | Nine Months Ended | Nine Months Ended | Inception to |
|  | December 31, 2022 | December 31, 2021 | December 31, 2022 | December 31, 2021 | December 31,<br>2022 |
|  | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) |  |
| Sales | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | $18500  |
| Cost of Sales | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | (18032) |
| Gross Profit | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | 468  |
| Expenses: |  |  |  |  |  |
| General and administrative | 1658  | 7204  | 6311  | 26886  | 14499739  |
| Depreciation |  |  |  |  | 24106  |
| Research and development |  |  |  |  | 226108  |
| Total expenses | 1658  | 7204  | 6311  | 26886  | 14749953  |
| Income (loss) from operations | (1658) | (7204) | (6311) | (26886) | (14749485) |
| Interest expense | (3280) | (3280) | (9840) | (13838) | (3327828) |
| Other income (expense) | 60000  | -  | 60000  | 576426  | 2121163  |
| Net income (loss) before income taxes | 55062  | (10484) | 43849  | 535702  | (15956150) |
| Provision for income taxes | -  | -  | -  | -  | -  |
| Net income (loss) after income taxes | $55062  | $(10484) | $43849  | $535702  | $(15956150) |
| Weighted Average Shares Outstanding - basic and diluted\* | 305778  | 305778  | 305778  | 305778  |  |
| Basic and diluted income (loss) per share |  |  |  |  |  |
| Continuing Operations | $0.18  | $(0.03) | $0.14  | $1.75  |  |
| Net Income (Loss)  | $0.18  | $(0.03) | $0.14  | $1.75  |  |

---

The accompanying notes are an integral part of these unaudited consolidated financial statements.

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**Sector 10, Inc.**

(A DEVELOPMENT STAGE COMPANY)

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS

For the Nine Months Ended December 31, 2022 and 2021 and for the Period From Inception,

September 16, 2002 to December 31, 2022

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| | | | |
|:---|:---|:---|:---|
|  | <br> Nine Months Ended | <br> Nine Months Ended | Inception to |
|  | December 31,<br>2022 | December 31,<br>2021 | December 31,<br>2022 |
|  | (Unaudited) | (Unaudited) |  |
| Cash Flows from Operating Activities: |  |  |  |
| Net Income (Loss)  | $43849 | $535702 | $(15956150) |
| Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |
| &nbsp;&nbsp;Stock for services | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | 5114493  |
| &nbsp;&nbsp;Depreciation | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | 24106  |
| &nbsp;&nbsp;Net discount on convertible debt | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | 206324  |
| &nbsp;&nbsp;Loss due to Impairment / Gain on restructuring | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | 630795  |
| Changes in: |  |  |  |
| &nbsp;&nbsp;Inventory and other current assets | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | (4869) |
| &nbsp;&nbsp;Accounts payable and accrued liabilities | (43849)  | (535702)  | 9517703  |
| Net cash used in operating activities | - | - | (467598) |
| Cash Flows from Investing Activities: |  |  |  |
| &nbsp;&nbsp;Fixed asset / Other asset purchases | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp; (189541) |
| Net cash used in investing activities | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp; (189541) |
| Cash Flows from Financing Activities: |  |  |  |
| &nbsp;&nbsp;Net Proceeds from general financing | &nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;737500  |
| &nbsp;&nbsp;Net Proceeds (payments) from shareholder / officers | - | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | (113947) |
| &nbsp;&nbsp;Proceeds from issuance of common stock | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 33586  |
| Net cash provided by financing activities | &nbsp;&nbsp;&nbsp;&nbsp; - | &nbsp;&nbsp;&nbsp;&nbsp; - | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;657139  |
| Net increase (decrease) in cash | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  |
| Beginning of period - continuing operations | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  |
| End of period - continuing operations | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  |
| Cash paid for interest | $-  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 24295  |
| Cash paid for income taxes | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | $-  |

---

The accompanying notes are an integral part of these unaudited consolidated financial statements.

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**SECTOR 10, INC.**

(A DEVELOPMENT STAGE COMPANY)

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

**Note 1 - BASIS OF PRESENTATION**

The accompanying unaudited consolidated condensed financial statements of Sector 10, Inc. ("Sector 10" or the "Company"), have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and required by Rule 10-01 of Regulation S-X. They do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair presentation, have been included in the accompanying unaudited consolidated financial statements. Operating results for the periods presented are not necessarily indicative of the results that may be expected for the full year. 

*Impact of Recent Accounting Pronouncements*

Sector 10 does not expect the adoption of any recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.

**Note 2 – INVENTORY**

There were no sales in the nine months ended December 31, 2022. The inventory reflected on the books was $0 for the nine months ended December 31, 2022.

**Note 3 – NOTES PAYABLE**

*Various Individuals*

Total interest accrued as of December 31, 2022 was $86,734 of which $5,940 was accrued during the nine months ended December 31, 2022.

*Other Notes.* 

Total interest accrued (without discount amortization) as of December 31, 2022 was $66,802 of which $3,900 was accrued during the nine months ended December 31, 2022. The current period interest is included as part of other interest.

*Summary of Interest and Notes Payable*

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| | | |
|:---|:---|:---|
| <br> Interest expense  | December 31,<br>2022 | March 31,<br>2022 |
| Various Individuals  | 5940 | 2598 |
| Other Notes | 3900 | 14601 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total interest expense | $9840 | $17119 |

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| | | |
|:---|:---|:---|
| Note Payable Balance | September 30,<br>2022 | March 31,<br>2022 |
| Various Individuals | $99000 | $99000 |
| Other Notes  | 65000 | 65000 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total Note Payable – short term | $164000 | $164000 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total Note Payable – long term | $- | $- |
|  | - | - |
| Total Notes Payable | $164000 | $164000 |

---

**Debt Maturity Schedule**

As of December 31, 2021, the annual maturities for notes payable are scheduled as follows:

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| | |
|:---|:---|
| Fiscal Year | Amount |
| March 31, 2023 | $164000 |
| March 31, 2024 | $-  |
| Total | $164000  |

---

All interest is due under the terms of the various agreements. However future interest payments will not be made until the restructuring plan has been implemented and a satisfactory revised payment arrangement is completed by all parties.

**Note 4 – EQUITY**

During the Quarter ended: June 30, 2022

No equity transactions occurred in the period ended June 30, 2022

During the Quarter ended: September 30, 2022

No equity transactions occurred in the period ended September 30, 2022

During the Quarter ended: December 31, 2022

No equity transactions occurred in the period ended December 31, 2022

**Note 5 – GOING CONCERN**

The Company generated minimal revenues prior to the current fiscal year. No revenues were generated for the nine month period ended December 31, 2022. This level of revenues is not sufficient for the Company to meet its future obligations. This factor raises substantial doubt about the Company's ability to continue as a going concern.

**Note 6 - INCOME TAX**

Income taxes are accounted for using the asset and liability method. Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

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The Company's financial statements for the nine month period ended December 31, 2022 and 2021 do not include any provision for income taxes. No income tax accrual has been recorded based on the expectation that the Company will be in a net loss position for the overall applicable fiscal year. Accordingly, deferred tax assets have been entirely offset by valuation allowances. The difference between the amounts of income tax benefit that would result from applying domestic federal statutory income tax rates to the net loss and the net deferred tax assets is related to certain nondeductible expenses, state income taxes, and the change in the valuation allowance.

The Financial Accounting Standards Board ("FASB") has issued ASC 740 for Accounting for Income Taxes that clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements. ASC 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. As a result of the implementation of ASC 740, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by ASC 740.

The Company had no unrecognized tax benefit which would affect the effective tax rate if recognized.

The Company includes interest and penalties arising from the underpayment of income taxes in the consolidated statements of operations in the provision for income taxes. As of December 31, 2022 the Company had no accrued interest or penalties related to uncertain tax positions.

The Company files income tax returns in the U.S. federal jurisdiction and in the states of Delaware and any other jurisdiction where required. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2017.

**Note 7 – OTHER INCOME**

On October 21, 2020, Sector 10 settled an 11 year legal conflict. Based on this ruling, the Company recognized other income in the fiscal year ended March 31, 2021 due to the initial release of various debt and other liabilities associated with the settlement. In subsequent periods, an additional review of the settlement impact was conducted and additional debts and liabilities were identified that should be released due to the terms of the settlement. The total breakdown of the components of the Gain on the Extinguishment of Debt is as follows: .

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| | |
|:---|:---|
| ***Extinguishment of Debt*** |  |
| Extinguishment of Debt recognized in fiscal year ended 3/31/2021 | $2115532  |
| Extinguishment of Debt recognized in period ended 9/30/2021 | 576426  |
| Extinguishment of Debt recognized in period ended 12/31/2022 | 60000  |
| Total Extinguishment of Debt Recognized | $2751958  |

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**Note 8 – SUBSEQUENT EVENTS**

The Company has evaluated subsequent events per the requirements of ASC Topic 855 and has determined that the following events should be disclosed.

1)The Company is reviewing various options to determine the future restructuring of the Company operations. No restructuring plan has been finalized as of the filing date of this report.

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**Item 2. Management's Discussion And Analysis Or Plan Of Operation**

This report contains forward-looking statements within the meaning of Section 29a of the Securities Act of 1933, as amended, and Section 21e of the Securities Exchange Act of 1934, as amended. These forward-looking statements are subject to numerous risks and uncertainties that could cause actual results to differ materially from historical or anticipated results. You should not place undue reliance on such forward-looking statements, and, when considering such forward-looking statements, you should keep in mind the risk factors noted in this report, including the section of this report entitled "Risks Related to Our Business and Operations." You should also keep in mind that all forward-looking statements are based on management's existing beliefs about present and future events outside of management's control and on assumptions that may prove to be incorrect. The following discussion and analysis should be read in conjunction with the Company's financial statements and notes thereto, which are included elsewhere in this report.

**Overview**

The Company maintains rights to the MRU and SRU products. The Company is currently evaluating various options for use of this equipment in future operations. No plans have been finalized as of the date of this report.

**Going Concern Qualification**

Our notes to the financial statements disclose that the Company has generated no revenue or cash flow, has incurred net losses for the fiscal year and has a working capital deficiency. The Company operations are not likely to produce positive cash flow until at least the fiscal year ended March 31, 2024. These factors raise substantial doubt about our ability to continue as a going concern. Our going concern uncertainty may affect our ability to raise additional capital, and may also affect our relationships with suppliers and customers. Investors should carefully examine our financial statements and read the notes to the financial statements.

**Results of Operations**

Nine Months Ended December 31, 2022 as Compared to the Nine Months Ended December 31, 2021

Revenues -

The Company had no revenues for the nine months ended December 31, 2022.

The Company had no revenues for the nine months ended December 31, 2021.

Other Income-

Other income for the nine months ended December 31, 2022 was $60,000 resulting from the extinguishment of debt from a previous litigation settlement which was composed of the forgiveness and related release of Professional Services & Consulting fees – $60,000.

Other income for the nine months ended December 31, 2021 was $576,426 resulting from the extinguishment of debt from a previous litigation settlement which was composed of the forgiveness and related release of the following: Professional Services & Consulting fees – $324,529; Notes payable – $106,615 and Accrued interest on Notes Payable - $145,282.

Operating Expenses -

The Company had no operating expenses for the nine months ended December 31, 2022.

The Company had no operating expenses for the nine months ended December 31, 2021.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

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General and Administrative Expenses -

General and administrative expenses were $6,311 for the nine months ended December 31, 2022 which was made up primarily of Filing Fees - $4,961 and State fees – $1,350.

General and administrative expenses were $26,886 for the nine months ended December 31, 2021 which was made up primarily of Insurance - $13,275, State Fees / Other Expenses – $8,645 and Registration/Filing Fees – $4,966

Depreciation Expense –

Depreciation expense for the nine months ended December 31, 2022 was $0.

Depreciation expense for the nine months ended December 31, 2021 was $0.

Interest Expense –

Interest expense for the nine month period ended December 31, 2022 was $9,840.

Interest expense for the nine month period ended December 31, 2021 was $13,838.

Three Months Ended December 31, 2022 as Compared to the Three Months Ended December 31, 2021

Revenues -

The Company had no revenues for the three months ended December 31, 2022.

The Company had no revenues for the three months ended December 31, 2021.

Other Income-

Other income for the three months ended December 31, 2022 was $60,000 resulting from the extinguishment of debt from a previous litigation settlement which was composed of the forgiveness and related release of Professional Services & Consulting fees – $60,000.

The Company had no other income for the three months ended December 31, 2021.

Operating Expenses -

The Company had no operating expenses for the three months ended December 31, 2022.

The Company had no operating expenses for the three months ended December 31, 2021.

General and Administrative Expenses -

General and administrative expenses were $1,658 for the three months ended December 31, 2022 which was made up primarily of Filing Fees - $1,658.

General and administrative expenses were $7,204 for the three months ended December 31, 2021 which was made up primarily of Insurance - $4,296, Registration/Filing Fees – 1,658 and State Fees / Other Expenses – $1,250.

Depreciation Expense –

Depreciation expense for the three months ended December 31, 2022 was $0.

Depreciation expense for the three months ended December 31, 2021 was $0.

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Interest Expense –

Interest expense for the three month period ended December 31, 2022 was $3,280.

Interest expense for the three month period ended December 31, 2021 was $3,280.

Liquidity and Capital Resources

As of December 31, 2022, Sector 10 had cash of $0. This amount is not sufficient to meet the Company's working capital requirements for the balance of the fiscal year ending March 31, 2023 or for any future period.

Total Assets -

The Company had no assets as of December 31, 2022.

Working capital -

As of this filing date, the Company is currently in the process of reviewing its strategic options for restructuring its operations in order to raise capital and continue in its efforts to manufacture and distribute its products. No plans have been finalized as of the date of this report. Potential funding for operations is not expected until sometime in the fiscal year ended March 31, 2023 or beyond.

Total Liabilities -

Current liabilities as of December 31, 2022 were $9,807,615. The balance was composed of accounts payable and accrued liabilities of $9,643,615 and note payable to outside investors of $164,000.

Long term liabilities as of December 31, 2022 were $0.

Total liabilities as of December 31, 2022 were $9,807,615.

Cash flows -

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| | | |
|:---|:---|:---|
|  | Nine Months Ended | Nine Months Ended |
|  | December 31, | December 31, |
| Sources and Uses of Cash | 2022 | 2021 |
| Net cash provided by / (used in) |  |  |
| Operating activities | $- | $- |
| Investing activities | - | - |
| Financing activities | - | - |
| Increase/(decrease) in cash and cash equivalents | $- | $- |
| Period ended December 31, 2022 and 2021 |  |  |
| Cash and cash equivalents | $- | $- |

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Operating Activities -

Cash used in operations for the nine months ended December 31, 2022 was $0. Operating activities were affected by net income – $43,849 and change in accounts payable and accrued liabilities – ($43,849).

Cash used in operations for the nine months ended December 31, 2021 was $0. Operating activities were affected by net income – $535,702 and change in accounts payable and accrued liabilities – ($535,702).

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

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Investing Activities –

Cash used from investing activities for the nine months ended for December 31, 2022 was $0.

Cash used from investing activities for the nine months ended for December 31, 2021 was $0.

Financing Activities –

Cash provided from financing activities for the nine months ended December 31, 2022 was $0.

Cash provided from financing activities for the nine months ended December 31, 2021 was $0.

**Item 3. Quantitative and Qualitative Disclosures About Market Risk**

***Risks Related to the Company's Business and Operations***

Investing in the Common Stock involves a high degree of risk. You should carefully consider the risks described below, and all of the other information set forth in this report before deciding to invest in shares of the Company's common stock. In addition to historical information, the information in this report contains forward-looking statements about the Company's future business and performance. The Company's actual operating results and financial performance may be different from what the Company's management expects as of the date of this report. The risks described in this report represent the risks that the Company's management has identified and determined to be material to the Company. Additional risks and uncertainties not currently known to the Company's management, or that the Company's management currently deems to be immaterial, may also materially harm the Company's business operations and financial condition.

***Going Concern Qualification***

Our notes to the financial statements disclose that the Company has generated no revenue or cash flow, has incurred net losses for the fiscal year and has a working capital deficiency. Due to the current restructuring discussions, the Company operations are not likely to produce positive cash flow until at least the end of the fiscal year ended March 31, 2023 and into the next fiscal year. . These factors raise substantial doubt about our ability to continue as a going concern. Our going concern uncertainty may affect our ability to raise additional capital, and may also affect our relationships with suppliers and customers. Investors should carefully examine our financial statements and read the notes to the financial statements.

Other risk factors to be considered include the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·The Company has not generated revenues and has not executed any significant contracts for the sale of the Company's products.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·The Company uses outside sources to fulfill contract obligations and has limited control over the provider's ability to meet the Company obligations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·The directors, executive officers and principal shareholders of the Company have effective control of the Company, preventing non-affiliate shareholders from significantly influencing the Company's direction and future.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·The Company relies on outsourced manufacturers for the production of all Sector 10 products.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·The market for the Company's stock is thin and subject to manipulation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·The market price for the Common Stock is volatile and may change dramatically at any time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Our business may be affected by increased compensation and benefits costs.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·The Company has not paid dividends and does not anticipate paying dividends in the future.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·The Common Stock is a "low-priced stock" or "penny stock" and subject to regulation that limits or restricts the potential market for the stock.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Compliance with existing and new regulations of corporate governance and public disclosure may result in additional expenses.

**Item 4. Controls and Procedures**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)Based on the evaluation of our "disclosure controls and procedures" (as defined in the Securities Exchange Act of 1934 Rules 13a-15(e) or 15d-15(e)) required by paragraph (b) of Rules 13a-15 or 15d-15, the Company's principal executive officer and principal financial officer concluded that as of December 31, 2022, the Company's disclosure controls and procedures were effective.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)There have been no changes in the Company's internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Exchange Act Rules 13a-15 or 15d-15 that occurred during the Company's last fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

**PART II - OTHER INFORMATION**

**Item 1. Legal Proceedings**

There is no pending litigation.

**Item 2. Unregistered Sales of Equity Securities and Use of Proceeds**

None

**Item 3. Defaults Upon Senior Securities**

None

**Item 4. Submission of Matters to a Vote of Security Holders**

None

**Item 5. Other Information**

Applicable shareholders with anti-dilution rights have notified the Company of their intention to exercise their anti-dilution rights. No ani-dilution rights were exercised in the quarter ended December 31, 2022.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

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**Item 6. Exhibits**

---

| | |
|:---|:---|
| **Exhibit** |  |
| 31.1 | [Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](seci_ex31z1.htm). |
| 31.2 | [Certification of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](seci_ex31z2.htm). |
| 32.1 | [Certification of the Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](seci_ex32z1.htm). |
| 32.2 | [Certification of the Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](seci_ex32z2.htm). |
| 101 INS | XBRL Instance Document\* |
| 101 SCH | XBRL Schema Document\* |
| 101 CAL | XBRL Calculation Linkbase Document\* |
| 101 DEF | XBRL Definition Linkbase Document\* |
| 101 LAB | XBRL Labels Linkbase Document\* |
| 101 PRE | XBRL Presentation Linkbase Document\* |

---

\* The XBRL related information in Exhibit 101 shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability of that section and shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

---

| | |
|:---|:---|
|  | **Sector 10, Inc.** |
| February 10, 2023 | By: /s/ Pericles DeAvila |
| Date | Pericles DeAvila, President |
| February 10, 2023 | By: /s/ Laurence A. Madison  |
| Date | Laurence A. Madison<br> Chief Financial Officer |

---

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

## Exhibit 31.1

**EXHIBIT 31.1**

**Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

I, Pericles DeAvila, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.I have reviewed this quarterly report on Form 10-Q of Sector 10, Inc.;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c)Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d)Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's Board of Directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

February 10, 2023

By: /s/ Pericles DeAvila

Pericles DeAvila

Principal Executive Officer

------

## Exhibit 31.2

**EXHIBIT 31.2**

**Certification of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.**<br>

I, Laurence A. Madison, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.I have reviewed this quarterly report on Form 10-Q of Sector 10, Inc.;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c)Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d)Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's Board of Directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

February 10, 2023

By: /s/ Laurence A. Madison

Laurence A. Madison

Chief Financial Officer

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## Exhibit 32.1

**EXHIBIT 32.1**

**Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350)**

In connection with the Quarterly Report of Sector 10, Inc. on Form 10-Q for the quarterly period ended December 31, 2022, as filed with the Securities and Exchange Commission (the "Report"), Pericles DeAvila, Principal Executive Officer of the Company, does hereby certify, pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350), that to his knowledge:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

By: /s/ Pericles DeAvila

Name: Pericles DeAvila

Principal Executive Officer

February 10, 2023

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## Exhibit 32.2

**EXHIBIT 32.2**

**Certification of Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350)**

In connection with the Quarterly Report of Sector 10, Inc. on Form 10-Q for the quarterly period ended December 31, 2022, as filed with the Securities and Exchange Commission (the "Report"), Laurence A. Madison, Chief Financial Officer of the Company, does hereby certify, pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350), that to his knowledge:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

By: /s/ Laurence A. Madison

Name: Laurence A. Madison

Chief Financial Officer

February 10, 2023

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