{"url_path":"/sec/gpox/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-08-11","source_url":"https://www.sec.gov/Archives/edgar/data/1673475/0001640334-26-001304-index.html","accession_number":"0001640334-26-001304","cik":"0001673475","ticker":"GPOX","issuer_name":"GPO Plus, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1673475/0001640334-26-001304-index.html","primary_entity_key":"0001673475","primary_entity_name":"GPO Plus, Inc."},"word_count":590,"has_tables":true,"body_markdown":"**ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE**\n\n \n\nNone of our officers, directors, proposed director nominees, beneficial owners of more than 10% of our shares of common stock, or any relative or spouse of any of the foregoing persons, or any relative of such spouse who has the same house as such person or who is a director or officer of any parent or subsidiary of our Company, has any direct or indirect material interest in any transaction to which we are a party since our incorporation or in any proposed transaction to which we are proposed to be a party other than described below.\n\n \n\nBrett H. Pojunis - Chief Executive Officer and Chief Financial Officer\n\n \n\nDuring the year ended April 30, 2026, and 2025, the Company issued 25,000 shares and 1,187,500 shares of common stock to the CEO and CFO valued at $1,850 and $145,063, respectively.\n\n \n\nDuring the year ended April 30, 2026, and 2025, the Company recorded stock payable of $24,163 and $8,375, respectively. As of April 30, 2026, and 2025, stock payable was $29,688 and $8,375, respectively.\n\n \n\nDuring the year ended April 30, 2026, and 2025, the Company incurred management salary expenses of $167,927 and $164,838 to the CEO and CFO, respectively. As of April 30, 2026, and April 30, 2025, salary payable was $16,708 and $13,800, respectively.\n\n \n\n \n\n50\n\n*Table of Contents*\n\n \n\nMichael Fugler - Advisor – Affiliate\n\n \n\nDuring the year ended April 30, 2026, and 2025, the Company issued 0 shares and 100,000 shares of common stock to the affiliated advisor valued at $0 and $13,400, respectively.\n\n \n\nDuring the years ended April 30, 2026, and 2025, the Company incurred consulting fees of $60,000 and $60,000 to the affiliated advisor, respectively. As of April 30, 2026 and April 30, 2025, the total amount due to the affiliated advisor was $330,000 and $270,000, respectively.\n\n \n\nPresident – Distro Plus\n\n \n\n During the year ended April 30, 2025, the Company cancelled the stock payable for 158,333 shares of $23,240.\n\n \n\nAs of April 30, 2026, and April 30, 2025, salary payable was $5,000 and $5,000, respectively.\n\n \n\nVP – Distro Plus\n\n \n\nDuring the year ended April 30, 2025, the Company awarded 1,090,000 shares of common stock to the Vice President of Distro Plus Division valued at $139,310, respectively.\n\n \n\nDuring the year ended April 30, 2025, the Company incurred wages to the Vice President of $116,764. As of April 30, 2026, and April 30, 2025, the salary payable was $0 and $8,843, respectively.\n\n \n\nDuring the year ended April 30, 2026, the Company recorded stock payable of $2,850 and $6,870 for 30,000 shares and 60,000 shares of common stock, respectively. As of April 30, 2026, and 2025, stock payable was $6,870 and $4,020, respectively.\n\n \n\n**Director Independence**\n\n \n\nWe are not currently subject to listing requirements of any national securities exchange or inter-dealer quotation system that has requirements that a majority of the board of directors be “independent.” Our board of directors currently has one (1) member, Brett H. Pojunis. Mr. Pojunis who serves as our Chief Executive Officer, Chief Financial Officer, President and Secretary, is “independent” within the definition of independence provided in the Marketplace Rules of the National Association of Securities Dealers and the independence requirements contemplated by Rule 10A-3 under the Securities Exchange Act of 1934.\n\n \n\nFrom inception to present date, we believe that the members of our audit committee and the board of directors have been and are collectively capable of analyzing and evaluating our consolidated financial statements and understanding internal controls and procedures for financial reporting.\n\n \n\n \n\n51\n\n*Table of Contents*"}