{"url_path":"/sec/cik-0001748232/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 EXHIBITS AND FINANCIAL STATEMENT SCHEDULES**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1748232/0001493152-26-033140-index.html","accession_number":"0001493152-26-033140","cik":"0001748232","ticker":null,"issuer_name":"GPODS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1748232/0001493152-26-033140-index.html","primary_entity_key":"0001748232","primary_entity_name":"GPODS, INC."},"word_count":459,"has_tables":true,"body_markdown":"**ITEM\n15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES**\n\n \n\nThe\nfollowing documents are filed as part of this Annual Report on Form 10-K\n\n \n\n \n(a)\nFinancial\nStatements\n\n \n\n \n \n**Page**\n\n \n[Report\nof Independent Registered Public Accounting Firm](#fin_001)\nF-1\n\n \n[Financial\nStatements for the years ended March 31, 2026 and March 31, 2025 Balance Sheets](#fin_002)\nF-2\n\n \n[Statements\nof Operations](#fin_003)\nF-3\n\n \n[Statement\nof Stockholders’ Equity (Deficit)](#fin_004)\nF-4\n\n \n[Statements\nof Cash Flows](#fin_005)\nF-5\n\n \n[Notes\nto the Financial Statements](#fin_006)\nF-6\n\n \n\n \n(b)\nExhibits\n\n \n\n \n**No.**\n \n**Description**\n\n \n3.1\n \n[Articles of Incorporation *](https://www.sec.gov/Archives/edgar/data/1748232/000107878218000772/fs1_ex3z1.htm)\n\n \n3.2\n \n[By-Laws *](https://www.sec.gov/Archives/edgar/data/1748232/000107878218000772/fs1_ex3z2.htm)\n\n \n10.1\n \n[Agreement and Mutual Release – Robert Dolan dated March 14, 2025 #](https://www.sec.gov/Archives/edgar/data/1748232/000164117225019058/ex10-1.htm)\n\n \n10.2\n \n[Agreement and Mutual Release – Robert Dolan dated March 14, 2025 #](https://www.sec.gov/Archives/edgar/data/1748232/000164117225019058/ex10-2.htm)\n\n \n10.3\n \n[Agreement and Mutual Release - W270, S.A. dated March 27, 2025 #](https://www.sec.gov/Archives/edgar/data/1748232/000164117225019058/ex10-3.htm)\n\n \n10.4\n \n[Agreement and Mutual Release – DLE Consulting dated March 27, 2025 #](https://www.sec.gov/Archives/edgar/data/1748232/000164117225019058/ex10-4.htm)\n\n \n14.1\n \n[Code of Ethics *](https://www.sec.gov/Archives/edgar/data/1748232/000107878218000772/fs1_ex14z1.htm)\n\n \n31.1**\n \n[Certification of Chief Executive Officer](ex31-1.htm)\n\n \n31.2**\n \n[Certification of Chief Financial Officer](ex31-2.htm)\n\n \n32.1**\n \n[Certifications of Chief Executive Officer](ex32-1.htm)\n\n \n32.2**\n \n[Certifications of Chief Financial Officer](ex32-2.htm)\n\n \n101.INS\n \nInline\nXBRL Instance Document¥\n\n \n101.SCH\n \nInline\nXBRL Taxonomy Extension Schema¥\n\n \n101.CAL\n \nInline\nXBRL Taxonomy Extension Calculation Linkbase¥\n\n \n101.DEF\n \nInline\nXBRL Taxonomy Extension Definition Linkbase¥\n\n \n101.LAB\n \nInline\nXBRL Taxonomy Extension Labels Linkbase¥\n\n \n101.PRE\n \nInline\nXBRL Taxonomy Extension Presentation Linkbase¥\n\n \n104\n \nCover\nPage Interactive Data File (Embedded within the Inline XBRL document)\n\n \n\n*\n- Previously filed with our Form S-1 registration statement submitted to the Commission on August 2, 2018.\n\n \n\n#\n- Previously filed with our Form 10-K for the year ending March 31, 2025 with the Commission on July 14, 2025.\n\n \n\n**\nFurnished herewith.\n\n \n\n¥\nThe XBRL related information in Exhibit 101 shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange\nAct of 1934, as amended, or otherwise subject to liability of that section and shall not be incorporated by reference into any filing\nor other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in\nsuch filing or document.\n\n \n\n49\n\n \n\n \n\n**SIGNATURES**\n\n \n\nPursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by\nthe undersigned, thereunto duly authorized.\n\n \n\n \n**GPODS,\nINC.**\n\n \n(Registrant)\n\n \n \n \n\nDate:\nJuly 14, 2026\n \n \n\n \nBy:\n*/s/\nRobert Dolan*\n\n \n \nRobert\nDolan\n\n \n \nPresident,\nCEO, Principal Executive Officer,\n\n \n \nTreasurer,\nChairman, CFO (Principal Financial\n\n \n \nOfficer\nand Principal Accounting Officer)\n\n \n\nPursuant\nto the requirements of the Securities Exchange Act of 1934, this Report has been signed below by the following persons on behalf of the\nregistrant and in the capacities and on the dates indicated.\n\n \n\n**Signatures**\n \n**Title(s)**\n \n**Date**\n\n \n \n \n \n \n\n*/s/\nRobert Dolan*\n \nDirector\nand President, CEO, Principal Executive Officer,\n \nJuly 14, 2026\n\nRobert\nDolan\n \n\nTreasurer,\nChairman, CFO (Principal Financial\n\nOfficer\nand Principal Accounting Officer)\n\n \n \n\n \n \n \n \n \n\n*/s/\nWesley Fry*\n \nDirector\n\n \nJuly 14, 2026\n\nWesley\nFry\n \n \n \n \n\n \n\n50"}