{"url_path":"/sec/gpox/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 EXHIBITS, FINANCIAL STATEMENT SCHEDULES**","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":356,"has_tables":true,"body_markdown":"**ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES**\n\n \n\n \n\n(a)\n\nFinancial Statements\n\n \n\n \n\n \n\n \n\n \n\n(1)\n\nFinancial statements for our company are listed in the index under Item 8 of this document.\n\n \n\n \n\n \n\n \n\n \n\n(2)\n\nAll financial statement schedules are omitted because they are not applicable, not material or the required information is shown in the financial statements or notes thereto.\n\n \n\n \n\n \n\n \n\n \n\n(b)\n\nExhibits\n\n \n\n \n\n \n\n \n\n**INCORPORATED BY REFERENCE**\n\n**EXHIBIT ****NUMBER**\n\n \n\n**Exhibit Description**\n\n \n\n**Form**\n\n \n\n**Exhibit**\n\n \n\n**Filing Date**\n\n[3.1](http://www.sec.gov/Archives/edgar/data/1673475/000167347516000002/koldeckex31.htm)\n\n \n\n[Articles of Incorporation](http://www.sec.gov/Archives/edgar/data/1673475/000167347516000002/koldeckex31.htm)\n\n \n\nS-1\n\n \n\n3.1\n\n \n\nSeptember 22, 2016\n\n[3.2](http://www.sec.gov/Archives/edgar/data/1673475/000167347516000002/koldeck_bylaws.htm)\n\n \n\n[By-Laws](http://www.sec.gov/Archives/edgar/data/1673475/000167347516000002/koldeck_bylaws.htm)\n\n \n\nS-1\n\n \n\n3.2\n\n \n\nSeptember 22, 2016\n\n[3.3](http://www.sec.gov/Archives/edgar/data/1673475/000164033418000580/kldk_ex31.htm)\n\n \n\n[Articles of Merger filed with the Nevada Secretary of State on January 31, 2018](http://www.sec.gov/Archives/edgar/data/1673475/000164033418000580/kldk_ex31.htm)\n\n \n\n8-K\n\n \n\n3.1\n\n \n\nMarch 29, 2018\n\n[3.4](http://www.sec.gov/Archives/edgar/data/1673475/000164033418000580/kldk_ex32.htm)\n\n \n\n[Certificate of Change filed with the Nevada Secretary of State on January 31, 2018](http://www.sec.gov/Archives/edgar/data/1673475/000164033418000580/kldk_ex32.htm)\n\n \n\n8-K\n\n \n\n3.2\n\n \n\nMarch 29, 2018\n\n[3.5](http://www.sec.gov/Archives/edgar/data/1673475/000164033420002211/ghhh_ex31.htm)\n\n \n\n[Agreement and Plan of Merger](http://www.sec.gov/Archives/edgar/data/1673475/000164033420002211/ghhh_ex31.htm)\n\n \n\n8-K\n\n \n\n3.1\n\n \n\nAugust 20, 2020\n\n[3.6](http://www.sec.gov/Archives/edgar/data/1673475/000164033420002211/ghhh_ex32.htm)\n\n \n\n[Certificate of Change](http://www.sec.gov/Archives/edgar/data/1673475/000164033420002211/ghhh_ex32.htm)\n\n \n\n8-K\n\n \n\n3.2\n\n \n\nAugust 20, 2020\n\n[10.1](http://www.sec.gov/Archives/edgar/data/1673475/000164033423000214/gpox_ex101.htm)\n\n \n\n[Scan Based Trading Agreement dated February 3, 2023, by and between William Ray Norwood Jr. aka “Ray J” f/s/o 17, INC. and Byron Booker f/s/o LOOKHU, INC.](http://www.sec.gov/Archives/edgar/data/1673475/000164033423000214/gpox_ex101.htm)\n\n \n\n8-K\n\n \n\n10.1\n\n \n\nFebruary 14, 2023\n\n[10.2](http://www.sec.gov/Archives/edgar/data/1673475/000164033423000328/gpox_ex101.htm)\n\n \n\n[Scan Based Trading Agreement, dated March 5, 2023, by and between GPO Plus, Inc. and BW Gas & Convenience Retail, LLC, d/b/a Yesway and Allsup.](http://www.sec.gov/Archives/edgar/data/1673475/000164033423000328/gpox_ex101.htm)\n\n \n\n8-K\n\n \n\n10.1\n\n \n\nMarch 9, 2023\n\n[10.3](http://www.sec.gov/Archives/edgar/data/1673475/000164033422002641/gpox_ex101.htm)\n\n \n\n[Trademark License Agreement, dated December 9, 2022, by and between the Company and Yuengling’s Ice Cream Corporation.](http://www.sec.gov/Archives/edgar/data/1673475/000164033422002641/gpox_ex101.htm)\n\n \n\n8-K\n\n \n\n10.1\n\n \n\nDecember 14, 2022\n\n[10.4](http://www.sec.gov/Archives/edgar/data/1673475/000164033422001485/gpox_ex41.htm)\n\n \n\n[Asset Purchase Agreement, dated July 7, 2022, by and between GPO Plus, Inc. and LLC.](http://www.sec.gov/Archives/edgar/data/1673475/000164033422001485/gpox_ex41.htm)\n\n \n\n8-K\n\n \n\n4.1\n\n \n\nJuly 13, 2022\n\n[10.5](http://www.sec.gov/Archives/edgar/data/1673475/000164033423000479/gpox_ex101.htm)\n\n \n\n[2023 Equity Incentive Plan](http://www.sec.gov/Archives/edgar/data/1673475/000164033423000479/gpox_ex101.htm)\n\n \n\nS-8\n\n \n\n10.1\n\n \n\nMarch 28, 2023\n\n[31.1*](gpox_ex311.htm)\n\n \n\n[Certification of Principal Executive Officer, pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](gpox_ex311.htm)\n\n \n\n \n\n \n\n \n\n \n\n \n\n[32.1*](gpox_ex321.htm)\n\n \n\n[Certification of Principal Executive Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](gpox_ex321.htm)\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 \n\n \n\n \n\n101.INS**\n\n \n\nInline XBRL Instance Document\n\n \n\n \n\n \n\n \n\n \n\n \n\n101.SCH**\n\n \n\nInline XBRL Taxonomy Extension Schema Document\n\n \n\n \n\n \n\n \n\n \n\n \n\n101.CAL**\n\n \n\nInline XBRL Taxonomy Extension Calculation Linkbase Document\n\n \n\n \n\n \n\n \n\n \n\n \n\n101.DEF**\n\n \n\nInline XBRL Taxonomy Extension Definition Linkbase Document\n\n \n\n \n\n \n\n \n\n \n\n \n\n101.LAB**\n\n \n\nInline XBRL Taxonomy Extension Label Linkbase Document\n\n \n\n \n\n \n\n \n\n \n\n \n\n101.PRE**\n\n \n\nInline XBRL Taxonomy Extension Presentation Linkbase Document\n\n \n\n \n\n \n\n \n\n \n\n \n\n  \n\n**Filed herewith.*"}