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STATES** \n\n**SECURITIES AND EXCHANGE COMMISSION** \n\n**Washington, D.C. 20549**\n\n \n\n**FORM 10-K**\n\n \n\n(Mark One)\n\n \n\n**☒**\n\n**ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n \n\nFor the fiscal year ended: **April 30, 2026**\n\n \n\n \n\n**☐**\n\n**TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n \n\nCommission file number: **333-213744**\n\n \n\n \n\n \n\n**GPO PLUS, INC.**\n\n(Exact name of registrant as specified in its charter)\n\n   \n\n**Nevada**\n\n**37-1817132**\n\n(State or other jurisdiction of incorporation or organization)\n\n \n\n(I.R.S. Employer Identification No.)\n\n \n\n \n\n \n\n**3571 E. Sunset Road, Suite 300**\n\n \n\n \n\n**Las Vegas, NV**\n\n**89120**\n\n(Address of principal executive offices)\n\n \n\n(Zip Code)\n\n \n\nRegistrant’s telephone number, including area code: **852-5238-9111.**\n\n \n\nSecurities registered pursuant to Section 12(g) of the Act:\n\n \n\n**N/A** \n\n(Title of class)\n\n \n\nIndicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 the Securities Act. Yes ☐     No ☒\n\n \n\nIndicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act Yes ☐     No ☒\n\n \n\nIndicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 last 90 days. Yes ☒     No ☐\n\n \n\nIndicate 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 such files). Yes ☒     No ☐\n\n \n\nIndicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n \n\nLarge accelerated filer\n\n☐\n\nAccelerated filer\n\n☐\n\nNon-accelerated filer\n\n☒\n\nSmaller reporting company\n\n☒\n\n \n\n \n\nEmerging Growth Company\n\n☒\n\n \n\nIf an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐\n\n \n\nIndicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐     No ☒\n\n \n\nThe aggregate market value of Common Stock held by non-affiliates of the Registrant as of October 31, 2025, the last business day of the Registrant’s most recently completed second fiscal quarter, was approximately $5,362,726 based on a $0.084 average bid and asked price on such date. Solely for the purpose of this disclosure, such shares of common stock held by executive officers, directors, and beneficial holders of 10% or more of the outstanding common stock of the Registrant as of such date have been excluded because such persons may be deemed to be affiliates.\n\n \n\nAs of August 6, 2026, the Registrant had 96,773,765 shares of common stock issued and outstanding.\n\n \n\n \n\n \n\n    \n\n**TABLE OF CONTENTS**\n\n \n\n[PART I](#p1)\n\n \n\n \n\n \n\n \n\n \n\n \n\n[ITEM 1.](#i1)\n\n[BUSINESS](#i1)\n\n4\n\n \n\n[ITEM 1A.](#i1a)\n\n[RISK FACTORS](#i1a)\n\n8\n\n \n\n[ITEM 1B.](#i1b)\n\n[UNRESOLVED STAFF COMMENTS](#i1b)\n\n8\n\n \n\n[ITEM 2.](#i2)\n\n[PROPERTIES](#i2)\n\n8\n\n \n\n[ITEM 3.](#i3)\n\n[LEGAL PROCEEDINGS](#i3)\n\n8\n\n \n\n[ITEM 4.](#i4)\n\n[MINE SAFETY DISCLOSURES](#i4)\n\n8\n\n \n\n \n\n \n\n \n\n \n\n \n\n[PART II](#p2)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n[ITEM 5.](#i5)\n\n[MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES](#i5)\n\n9\n\n \n\n[ITEM 6.](#i6)\n\n[RESERVED](#i6)\n\n \n\n11\n\n \n\n[ITEM 7.](#i7)\n\n[MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS](#i7)\n\n11\n\n \n\n[ITEM 7A.](#i7a)\n\n[QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK](#i7a)\n\n \n\n15\n\n \n\n[ITEM 8.](#i8)\n\n[FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA](#i8)\n\n \n\n18\n\n \n\n[ITEM 9.](#i9)\n\n[CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE](#i9)\n\n44\n\n \n\n[ITEM 9A.](#i9a)\n\n[CONTROLS AND PROCEDURES](#i9a)\n\n \n\n44\n\n \n\n[ITEM 9B.](#i9b)\n\n[OTHER INFORMATION](#i9b)\n\n45\n\n \n\n[ITEM 9C.](#i9c)\n\n[DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS](#i9c)\n\n45\n\n \n\n \n\n \n\n \n\n \n\n \n\n[PART III](#p3)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n[ITEM 10.](#i10)\n\n[DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE](#i10)\n\n46\n\n \n\n[ITEM 11.](#i11)\n\n[EXECUTIVE COMPENSATION](#i11)\n\n \n\n48\n\n \n\n[ITEM 12.](#i12)\n\n[SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS](#i12)\n\n49\n\n \n\n[ITEM 13.](#i13)\n\n[CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE](#i13)\n\n50\n\n \n\n[ITEM 14.](#i14)\n\n[PRINCIPAL ACCOUNTING FEES AND SERVICES](#i14)\n\n52\n\n \n\n \n\n \n\n \n\n \n\n \n\n[PART IV](#p4)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n[ITEM 15.](#i15)\n\n[EXHIBITS, FINANCIAL STATEMENT SCHEDULES](#i15)\n\n54\n\n \n\n[ITEM 16.](#i16)\n\n[FORM 10-K SUMMARY](#i16)\n\n54\n\n \n\n \n\n \n\n \n\n \n\n \n\n[SIGNATURES](#sig)\n\n \n\n55\n\n \n\n \n\n \n\n2\n\n*Table of Contents*\n\n  \n\n**FORWARD-LOOKING STATEMENTS**\n\n \n\nThis annual report contains forward-looking statements. These statements relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may,” “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section entitled “Risk Factors” that may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.\n\n \n\nAlthough we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance, or achievements. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.\n\n \n\nOur financial statements are stated in United States Dollars (US$) and are prepared in accordance with United States Generally Accepted Accounting Principles.\n\n \n\nIn this annual report, unless otherwise specified, all dollar amounts are expressed in United States dollars and all references to “common shares” refer to the common shares in our capital stock.\n\n \n\nAs used in this current report and unless otherwise indicated, the terms “we,” “us,” “our” and “our company” mean GPO Plus, Inc., unless otherwise indicated.\n\n \n\n \n\n3\n\n*Table of Contents*\n\n \n\n**PART I**"}