U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☑ QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~July~~ October 31, 2023

☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number: 000-55281

BLACK ROCK PETROLEUM COMPANY

(Exact name of registrant as specified in its charter)

Black Rock Petroleum Co 46-2675498

Nevada

(State or Other Jurisdiction of Incorporation or Organization)

#108 2559 Parkview lane Port Coquitlam BC Canada V3c6m1

(Address of Principal Executive Offices)

Registrant’s telephone number, including area code: (778) 814-7729

Indicate by 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~~ 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 by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data ~~File~~ File required to be submitted and posted 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, a 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.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☑	Smaller reporting company	☑
Emerging growth company	☐

If 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. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☑

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: As of ~~April~~June 204, 2026, the issuer had 200,000,000 shares of its common stock issued and outstanding.

~~BLACK~~PART ~~ROCK~~I. ~~PETROLEUM~~FINANCIAL ~~COMPANY~~INFORMATION

~~FOR~~ITEM ~~THE~~1. ~~PERIODS~~FINANCIAL ~~ENDED JULY 31, 2023 AND 2022~~STATEMENTS

~~INDEX~~BLACK TOROCK ~~FINANCIAL~~PETROLEUM ~~STATEMENTS~~COMPANY

Balance sheets as of July 31, 2023 and April 30, 2023	1
Statements of Operations for the periods ended July 31, 2023 and 2022	2
Statements of Stockholders’ Deficit for the periods ended July 31, 2023 and 2022	3
Statements of Cash Flows for the periods ended Jully 31, 2023 and 2022	4
Notes to Financial Statements	5-9
Item 2 - Management's Discussion and Analysis of Financial Condition and Results of Operations	10
Item 3 – Quantitative and Qualitative Disclosures about Market Risk	11
Item 4 – Controls and Procedures	11
Part II – Other Information	12
Item 1 – Legal Proceedings	12
Item 1A – Risk Factors	12
Item 2 – Unregistered Sales of Equity Securities and Use of Proceeds	12
Item 3 – Defaults Upon Senior Securities	12
Item 4 – Mine Safety Disclosures	12
Item 5 – Other Information	12
Item 6 – Exhibits and Reports	13
Signatures and Certifications	14

FOR THE PERIODS ENDED OCTOBER 31, 2023 AND 2022

~~BLACK~~INDEX ~~ROCK~~TO ~~PETROLEUM~~FINANCIAL ~~COMPANY~~STATEMENTS

UNAUDITED BALANCE SHEETS


Balance sheets as of October 31, 2023 and April 30, 2023	1
Statements of Operations for the three months and six months ended October 31, 2023 and 2022	2
Statements of Stockholders’ Deficit for the six months ended October 31, 2023 and 2022	3
Statements of Cash Flows for the six months October 31, 2023 and 2022	4
Notes to Financial Statements	5

ASBLACK OFROCK ~~JULY~~PETROLEUM ~~31, 2023 AND APRIL 30, 2023~~COMPANY

	July 31, 2023			April 30, 2023 (audited)
ASSETS
Current Assets
Bank	$	0		$	0
Total Current Assets		0			0
TOTAL ASSETS	$	0		$	0
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Accounts payable	$	13,363		$	13,863
Loan payable		32,125			32,125
Due to related party		109,475			107,975
Total Current Liabilities		154,963			153,963
Total Liabilities		154,963			153,963
Stockholders’ Equity (Deficit)
Preferred Stock, $.00001 par value, 100,000,000 shares authorized, 100,000,000 and 50,000,000 shares issued and outstanding		1,001			1,001
Common Stock, $.00001 par value , 200,000,000 shares authorized, 200,000,000 and 160,850,000 shares issued and outstanding, respectively		2,000			2,000
Stock subscription		(891	)		(891	)
Accumulated deficit		(157,073	)		(156,073	)
Total Stockholders’ Equity (Deficit)		(154,963	)		(153,963	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	0		$	0

BALANCE SHEETS

~~See~~AS ~~accompanying~~OF ~~notes~~OCTOBER ~~to financial~~31, ~~statements.~~2023 AND APRIL 30, 2023


	October 31, 2023 (unaudited)			April 30, 2023 ( audited)
ASSETS
Current Assets
Bank	$	0		$	0
Total Current Assets		0			0

TOTAL ASSETS	$	0		$	0

LIABILITIES AND STOCKHOLDERS’ DEFICIT

Current Liabilities
Accounts payable	$	13,363		$	13,863
Loan payable		32,125			32,125
Due to related party		109,475			107,975
Total Current Liabilities		154,963			153,963

Total Liabilities		154,963			153,963

Stockholders’ Equity (Deficit)
Preferred Stock, $0.00001 par value, 100,000,000 shares authorized, 100,000,000 and 50,000,000 shares issued and outstanding		1,001			1,001
Common Stock, $0.00001 par value , 200,000,000 shares authorized, 200,000,000 and 160,850,000 shares issued and outstanding, respectively		2,000			2,000
Stock subscription		(891	)		(891	)
Accumulated deficit		(157,073	)		(156,073	)
Total Stockholders’ Equity (Deficit)		(154,963	)		(153,963	)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	0		$	0

~~BLACK~~See ~~ROCK~~accompanying ~~PETROLEUM COMPANY~~notes to financial statements.

~~UNAUDITED STATEMENTS OF OPERATIONS~~1

~~FOR~~BLACK ~~THE~~ROCK ~~THREE~~PETROLEUM ~~MONTHS ENDED JULY 31, 2023 AND 2022~~COMPANY

	Three months ended July 31, 2023			Three months ended July 31, 2022
REVENUES	$	—		$	—
OPERATING EXPENSES
General and administrative expenses		1,000			1,139
TOTAL OPERATING EXPENSES		1,000			1,139
LOSS FROM OPERATIONS		(1,000	)		(1,139	)
OTHER INCOME (EXPENSE)
TOTAL OTHER INCOME (EXPENSE)		—			—
PROVISION FOR INCOME TAXES		—			—
NET LOSS	$	(1,000	)	$	(1,139	)
NET LOSS PER SHARE: BASIC AND DILUTED	$	(0.00	)	$	(0.00	)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		200,000,000			169,786,413

UNAUDITED STATEMENTS OF OPERATIONS

~~See~~FOR ~~accompanying~~THE ~~notes~~THREE MONTHS AND SIX MONTHS ENDED OCTOBER to31, ~~financial~~2023 ~~statements.~~AND 2022


	Three months ended October 31, 2023			Three months ended October 31, 2022			Six months ended October 31, 2023			Six months ended October 31, 2022

REVENUES							$	—		$	—

OPERATING EXPENSES
General and administrative expenses		0			3,731			1,000			4,880
TOTAL OPERATING EXPENSES		0			3,731			1,000			4,880

LOSS FROM OPERATIONS		0			(3,731	)		(1,000	)		(4,880	)

OTHER INCOME (EXPENSE)		0			0
TOTAL OTHER INCOME (EXPENSE)		0			(3,731	)		(1,000	)		(4,880	)

PROVISION FOR INCOME TAXES		0			0			0			0

NET LOSS		0			(3,731	)	$	(1,000	)	$	(4,880	)

NET LOSS PER SHARE: BASIC AND DILUTED	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		200,000,000			200,000,000			200,000,000			186,950,000

~~BLACK~~See ~~ROCK~~accompanying ~~PETROLEUM COMPANY~~notes to financial statements.

~~UNAUDITED STATEMENT OF STOCKHOLDERS’ DEFICIT~~2

~~FOR~~BLACK ~~THE~~ROCK ~~PERIODS~~PETROLEUM ~~ENDED JULY 31, 2023 AND 2022~~COMPANY

	Preferred stock				Common stock				Additional paid in capital		Stock subscriptions			Deficit
	Shares		Amount		Shares		Amount										Total
Balance, April 30, 2022		50,000,000	$	501		160,850,000	$	1,609		-		(500	)	$	(135,159	)	$	(133,549	)
Stock subscription for shares (Note 7)		50,000,000		500														500
Balance April 30, 2022 as adjusted		100,000,000		1,001		160,850,000		1,609		0		(500	)		(135,159	)		(133,049	)
Stock subscription of shares						39,150,000		391				(391	)
Net loss for the period ended July 31, 2022				-				-		-		-			(1,139	)		(1,139	)
Balance, July 31, 2022		100,000,000	$	1,001		200,000,000	$	2,000	$	0		(891	)	$	(136,298	)	$	(134,188	)
Balance, April 30, 2023		100,000,000	$	1,001		200,000,000	$	2,000		-		(891	)	$	(156,073	)	$	(153,963	)
Net loss for the period ended July 31, 2023				-				-		-		-			(1,000	)		(1,000	)
Balance, July 31, 2023		100,000,000	$	1,001		200,000,000	$	2,000		-	$	(891	)	$	(157,073	)	$	(154,963	)

UNAUDITED STATEMENT OF STOCKHOLDERS’ DEFICIT

3FOR THE PERIODS ENDED OCTOBER 31, 2023 AND 2022

BLACK ROCK PETROLEUM COMPANY


	Preferred stock			Common stock			Additional paid in capital		Stock subscriptions			Deficit
	Shares	Amount		Shares	Amount										Total
Balance, April 30, 2022	50,000,000	$	501	160,850,000	$	1,609		-		(500	)	$	(135,159	)	$	(133,549	)
Stock subscription for shares (Note 7)	50,000,000		500													500
Balance April 30, 2022 as adjusted	100,000,000		1,001	160,850,000		1,609		0		(500	)		(135,159	)		(133,049	)
Stock subscription of shares				39,150,000		391				(391	)
Net loss for the period ended October 31, 2022			-			-		-		-			(4,880	)		(4,880	)
Balance, October 31, 2022	100,000,000	$	1,001	200,000,000	$	2,000	$	0		(891	)	$	(140,039	)	$	(137,929	)

Balance, April 30, 2023	100,000,000	$	1,001	200,000,000	$	2,000		-		(891	)	$	(156,073	)	$	(153,963	)
Net loss for the period ended October 31, 2023			-			-		-		-			(1,000	)		(1,000	)
Balance, October 31, 2023	100,000,000	$	1,001	200,000,000	$	2,000		-	$	(891	)	$	(157,073	)	$	(154,963	)

~~UNAUDITED~~See ~~STATEMENTS OF~~accompanying ~~CASH~~notes ~~FLOWS~~to financial statements.

~~FOR THE THREE MONTHS ENDED JULY 31, 2023 AND 2022~~ 3

	Three months ended July 31, 2023			Three months ended July 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(1,000	)	$	(1,139	)
Adjustments to reconcile net loss to net cash
Increase (decrease) in accounts payable		(500	)		114
Net Cash Used ini Operating Activities		(1,500	)		(1,025	)
CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash Used in Investing Activities		0			0
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related parties		1,500			1,025
Net Cash Provided by Financing Activities		1,500			1,025
Net Increase (Decrease) in Cash and Cash Equivalents		(0	)		(0	)
Cash and cash equivalents, beginning of period		0			0
Cash and cash equivalents, end of period	$	0		$	0

BLACK ROCK PETROLEUM COMPANY

~~See~~UNAUDITED ~~accompanying~~STATEMENTS ~~notes to~~OF ~~financial~~CASH ~~statements.~~FLOWS

4 FOR THE SIX MONTHS ENDED OCTOBER 31, 2023 AND 2022

BLACK ROCK PETROLEUM COMPANY


	Six months ended October 31, 2023			Six months ended October 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(1,000	)	$	(4,880	)
Adjustments to reconcile net loss to net cash
Increase (decrease) in accounts payable		(500	)		(4,346	)
Net Cash Used ini Operating Activities		(1,500	)		(9,226	)

CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash Used in Investing Activities		0			0

CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related parties		1,500			9,226
Net Cash Provided by Financing Activities		1,500			9,226

Net Increase (Decrease) in Cash and Cash Equivalents		(0	)		(0	)

Cash and cash equivalents, beginning of period		0			0
Cash and cash equivalents, end of period	$	0		$	0

~~NOTES~~See TOaccompanying ~~THE~~notes ~~UNAUDITED FINANCIAL~~to ~~STATEMENTS~~financial statements.

~~JULY 31, 2023~~4

~~NOTE~~BLACK 1ROCK –PETROLEUM ~~ORGANIZATION AND DESCRIPTION OF BUSINESS~~COMPANY

~~Black~~NOTES ~~Rock~~TO ~~Petroleum Company,~~THE ~~(“Black~~UNAUDITED ~~Rock”~~FINANCIAL or “The Company”) located at 1361 Peltier Drive, Point Roberts WA, 98281, was formed on April 24, 2013 under the laws of the State of Nevada. We have not commenced our planned operations. The Company’s fiscal year end is April 30.STATEMENTS

~~We are a start-up~~OCTOBER 31, oil and gas exploration stage corporation and distributor of oil field equipment. An exploration stage corporation is one engaged in the search for oil and gas reserves which are not in either the development or production stage. We have not yet generated or realized any revenues from our business operations2023

NOTE 21 -– ~~SUMMARY~~ORGANIZATION OFAND ~~SIGNIFICANT~~DESCRIPTION ~~ACCOUNTING POLICIES~~OF BUSINESS

~~Basis~~Black Rock Petroleum Company, (“Black Rock” or “The Company”) located at 1361 Peltier Drive, Point Roberts WA, 98281, was formed on April 24, 2013 under the laws of ~~Presentation~~the State of Nevada. We have not commenced our planned operations. The Company’s fiscal year end is April 30.

~~The~~We ~~Company’s~~are ~~financial~~a start-up, oil and gas exploration stage corporation ~~statements~~and ~~have~~distributor ~~been~~of ~~prepared~~oil infield ~~accordance~~equipment. ~~with~~An ~~accounting~~exploration ~~principles~~stage ~~generally~~corporation ~~accepted~~is one engaged in the ~~United~~search ~~States~~for ofoil ~~America~~and ~~(“U.S.~~gas reserves which ~~GAAP”)~~are not in either the development or production stage. We have not yet generated or realized any revenues from our business operations.

~~Use~~NOTE of2 ~~Estimates~~- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

~~The~~Basis ~~preparation~~ of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.Presentation

~~Accounts~~The ~~payable~~Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

~~Accounts~~Use ~~payable represent amounts owed by the Company to suppliers for services received during the ordinary course~~ of business. These liabilities are recognized when the obligation is incurred and are expected to be settled within the next fiscal year. Accounts payable are generally settled in accordance with agreed-upon payment terms, which are typically within 90 days The Company does not expect any significant changes in the timing of these payments and classifies these liabilities as current in the balance sheet.Estimates

~~Loans~~The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

~~Loans~~Accounts are recognized initially at the amount of proceeds received, net of transaction costs, and are subsequently measured at amortized cost using the effective interest method. The Company’s loans are typically classified as current or non-current based on the contractual maturity dates. Interest expense on loans is accrued and recognized in the period in which it is incurred. The Company periodically reviews its loan agreements for any modifications or potential impairments. Loans that are due within one year from the balance sheet date are classified as current liabilities.payable

5 Accounts payable represent amounts owed by the Company to suppliers for services received during the ordinary course of business. These liabilities are recognized when the obligation is incurred and are expected to be settled within the next fiscal year. Accounts payable are generally settled in accordance with agreed-upon payment terms, which are typically within 90 days The Company does not expect any significant changes in the timing of these payments and classifies these liabilities as current in the balance sheet.

~~BLACK ROCK PETROLEUM COMPANY~~Loans

~~NOTES~~Loans TOare ~~THE~~recognized ~~UNAUDITED~~initially at the amount of proceeds ~~FINANCIAL~~received, ~~STATEMENTS~~net of transaction costs, and are subsequently measured at amortized cost using the effective interest method. The Company’s loans are typically classified as current or non-current based on the contractual maturity dates. Interest expense on loans is accrued and recognized in the period in which it is incurred. The Company periodically reviews its loan agreements for any modifications or potential impairments. Loans that are due within one year from the balance sheet date are classified as current liabilities.

~~JULY 31, 2023~~5

Income Taxes

The Company follow ASC 740-10-30, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date.

OnThe ~~December~~Company ~~22,~~adopted ~~2017, the~~ASC ~~Tax~~740-10-25 ~~Cuts~~(“ASC ~~and~~740-10-25”) with ~~Jobs~~regard ~~Act~~to ~~(TCJA)~~uncertainty ~~was~~income ~~signed~~taxes. ASC ~~into~~740-10-25 ~~law~~addresses by the ~~President~~determination of ~~the~~whether ~~United~~tax ~~States.~~benefits ~~TCJA~~claimed isor expected to be claimed on a tax ~~reform~~return ~~act~~should ~~that~~be ~~among~~recorded ~~other things~~in the financial statements. Under ASC 740-10-25, ~~reduced~~we ~~corporate~~may recognize the tax ~~rates~~benefit from toan 21uncertain ~~percent~~tax ~~effective~~position ~~January~~only 1,if ~~2018.~~it ~~FASB~~is ~~ASC~~more ~~740,~~likely ~~Income~~than ~~Taxes,~~not ~~requires~~that ~~deferred~~the tax ~~assets and~~position ~~liabilities~~will to be ~~adjusted~~sustained ~~for~~on examination by the ~~effect~~taxing authorities, ofbased aon ~~change~~the intechnical ~~tax~~merits ~~laws~~of orthe ~~rates~~position. The tax benefits recognized in the ~~year~~financial ofstatements ~~enactment,~~from ~~which~~such isa position ~~the~~should ~~year~~be inmeasured ~~which~~based on the ~~change~~ ~~was~~largest ~~signed~~benefit ~~into~~that ~~law~~has a greater than 50% likelihood of being realized upon ultimate settlement. ASC ~~Accordingly,~~740-10-25 ~~the~~also ~~Company~~provides ~~adjusted~~guidance ~~its~~on ~~deferred~~derecognition, ~~tax~~classification, ~~assets~~interest and ~~liabilities~~penalties aton ~~December~~income 31taxes,~~2017,~~ ~~using~~and ~~the~~accounting in interim ~~new~~periods ~~corporate~~and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax ~~rate~~benefits according ofto 21the ~~percent.~~provisions ~~See~~of ~~Note~~ASC 5740-10-25.

~~The~~Net ~~Company~~income ~~adopted ASC 740-10-25~~ (~~“ASC 740-10-25”~~loss) ~~with~~per ~~regard~~common to uncertainty income taxes. ASC 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There were no potentially dilutive shares for the periods ended October 31, 2023 and 2022.

~~Net~~Recently ~~income~~issued ~~(loss)~~accounting per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There were no potentially dilutive shares for the periods ended July 31, 2023 and 2022.pronouncements

6 We have implemented all new accounting pronouncements that are in effect and that may impact our financial statements and do not believe that there are any other new pronouncements that have been issued that might have a material impact on our financial position or results of operations except as noted below:

~~BLACK~~In ~~ROCK~~August ~~PETROLEUM~~2023, the FASB issued ASU 2023-05, ~~COMPANY~~Business Combinations - Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement, which clarifies the business combination accounting for joint venture formations. The amendments in the ASU seek to reduce diversity in practice that has resulted from a lack of authoritative guidance regarding the accounting for the formation of joint ventures in separate financial statements. The amendments also seek to clarify the initial measurement of joint venture net assets, including businesses contributed to a joint venture. The guidance is applicable to all entities involved in the formation of a joint venture. The amendments are effective for all joint venture formations with a formation date on or after January 1, 2025. Early adoption and retrospective application of the amendments are permitted. We do not expect adoption of the new guidance to have a material impact on our consolidated financial statements and disclosures.

~~NOTES TO THE UNAUDITED FINANCIAL STATEMENTS~~6

~~JULY~~In November 2023, the FASB issued ASU 2023-07, 31Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, amending reportable segment disclosure requirements to include disclosure of incremental segment information on an annual and interim basis. Among the disclosure enhancements are new disclosures regarding significant segment expenses that are regularly provided to the chief operating decision-maker and included within each reported measure of segment profit or loss, as well as other segment items bridging segment revenue to each reported measure of segment profit or loss. The amendments in ASU 2023-07 are effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, and are applied retrospectively. Early adoption is permitted. We are currently evaluating the impact of this update on our consolidated financial statements and disclosures.

~~Recently~~In December 2023, the FASB issued ~~accounting~~ASU ~~pronouncements~~ 2023-09, Income Taxes (Topic 740): Improvement to Income Tax Disclosures, amending income tax disclosure requirements for the effective tax rate reconciliation and income taxes paid. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2024 and are applied prospectively. Early adoption and retrospective application of the amendments are permitted. We are currently evaluating the impact of this update on our consolidated financial statements and disclosures.

~~ASU 2023-09 — Income Taxes (Topic 740): Improvements to Income Tax Disclosures:~~ In ~~December~~November ~~2023~~2024, the ~~Financial Accounting Standards Board (“~~FASB”) issued ~~Accounting Standards Update (“~~ASU”) ~~2023~~2024-0903, Income ~~Taxes~~Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (~~Topic~~Subtopic ~~740~~220-40): ~~Improvements~~Disaggregation toof Income ~~Tax~~Statement ~~Disclosures~~Expenses. The amendments ~~ASU~~in ~~requires~~this ~~public~~update ~~business~~require ~~entities to disclose~~disclosure, ~~on an annual basis, a rate reconciliation presented~~ in ~~both~~the ~~dollar~~notes ~~amounts~~to ~~and~~financial ~~percentages~~statements, ~~with~~ ~~specific categories and further disaggregation~~ of ~~those~~specified ~~categories~~information ~~based~~about oncertain acosts ~~quantitative~~and ~~threshold~~expenses. ~~equal to 5% or more of the~~The ~~amount~~amendments ~~determined~~in bythis ~~multiplying~~update ~~pre-tax~~are ~~income~~effective ~~(loss)~~for byannual ~~the~~reporting ~~applicable~~periods ~~statutory~~beginning ~~rate.~~after ~~The~~December ~~ASU~~15, ~~also~~2026, ~~requires~~and ~~disclosure~~interim ofreporting ~~income taxes~~periods ~~paid~~beginning ~~disaggregated~~after byDecember ~~federal~~15, ~~state, and foreign jurisdictions~~2027. ~~The~~Early ~~Company~~adoption ~~adopted~~is ~~ASU~~permitted. ~~2023-09~~We ~~effective~~will ~~January~~analyze 1,the ~~2025~~impacts onof athis ~~prospective basis.~~update ~~The~~in ~~adoption~~the ~~had~~upcoming ayears, ~~financial statement disclosure impact only~~ and we ~~did~~do not ~~have~~anticipate aadopting ~~material impact on~~ the ~~Company’s~~update ~~consolidated financial statements~~early.

~~Recently~~In ~~Issued~~November ~~Standards~~2024, the FASB issued ASU 2024-04, Debt—Debt ~~Not~~with ~~Yet~~Conversion ~~Adopted~~and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments. FASB issued this update to improve the relevance and consistency in application of the induced conversion guidance in Subtopic 470-20, Debt— Debt with Conversion and Other Options. The amendments in this update clarify the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as an induced conversion. The amendments in this update are effective for all entities for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted for all entities that have adopted the amendments in Update 2020-06. Management does not expect this new guidance to have any impact on our consolidated financial statements.

~~ASU 2024-03 — Disaggregation of Income Statement Expenses:~~ In ~~November~~May ~~2024~~2025, the FASB issued ASU ~~2024~~2025-03, ~~Income~~Business ~~Statement~~Combinations and Consolidation — ~~Reporting~~ ~~Comprehensive~~Determining ~~Income — Expense~~the ~~Disaggregation~~Accounting ~~Disclosures~~Acquirer ~~(Subtopic~~in ~~220-40):~~the ~~Disaggregation~~Acquisition of ~~Income~~a ~~Statement~~Variable ~~Expenses~~Interest Entity. The ~~ASU~~amendments ~~requires~~in ~~public~~this ~~business~~update ~~entities~~require toan ~~disclose~~entity ~~specified~~involved ~~information~~in ~~about~~an ~~certain~~acquisition ~~costs~~transaction ~~and~~effected ~~expenses~~primarily ~~included~~by inexchanging ~~expense~~equity ~~line~~interests ~~items~~when ~~presented~~the onlegal ~~the~~acquiree ~~face~~is a VIE that meets the definition of a business to consider the ~~income~~factors ~~statement~~in paragraphs 805-10-55-12 through 55-15 to determine which entity is the accounting acquirer. The ~~guidance~~amendments isin this update are effective for annual reporting periods beginning after December 15, 2026 , and interim reporting periods ~~beginning~~ ~~after~~within ~~December~~those ~~15,~~annual ~~2027,~~reporting ~~with early adoption permitted~~periods. The Company iswill ~~currently~~analyze ~~evaluating~~ the ~~impact~~impacts of ~~ASU~~this ~~2024-03~~update onin ~~its~~the upcoming ~~consolidated~~years ~~financial~~and ~~statements~~anticipate ~~and~~that ~~related~~it ~~disclosures~~will not adopt the Update early.

In May 2025, the FASB issued ASU 2025-0504, Compensation— ~~Measurement~~Stock ofCompensation ~~Credit~~(Topic ~~Losses~~718) ~~for~~and ~~Accounts~~Revenue ~~Receivable~~from ~~and~~Contracts ~~Contract~~with ~~Assets~~Customers (Topic 606): InClarifications ~~July~~to ~~2025,~~Share-Based Consideration Payable to a Customer. The amendments in this update revise the ~~FASB~~Master ~~issued~~Glossary ~~ASU~~definition ~~2025-05,~~of ~~Financial~~the ~~Instruments~~term ~~— Credit~~performance condition for share-based consideration ~~Losses~~payable to a customer. The revised definition incorporates conditions (~~Topic~~such ~~326~~as vesting conditions): ~~Measurement~~that are based on the volume or monetary amount of ~~Credit~~a ~~Losses~~customer’s ~~for~~purchases ~~Accounts~~(or ~~Receivable~~potential ~~and~~purchases) ~~Contract~~of ~~Assets.~~goods ~~The~~or ~~ASU~~services ~~provides~~from the grantor (including over a ~~practical~~specified ~~expedient~~period ~~permitting~~of ~~entities~~time). toThe ~~assume~~revised definition also incorporates performance targets based on purchases made by other parties that ~~conditions~~purchase atthe grantor’s goods or services from the ~~balance~~grantor’s ~~sheet~~customers. ~~date~~The ~~remain~~revised ~~unchanged~~definition ~~over~~of the ~~life~~term ofperformance ~~current~~condition ~~accounts~~cannot ~~receivable~~be applied by analogy to awards granted to employees and ~~current~~nonemployees ~~contract~~in ~~assets~~exchange ~~when~~for ~~estimating~~goods ~~expected~~or ~~credit~~services ~~losses.~~to be used or consumed in the grantor’s own operations. The ~~guidance~~amendments isin this update are effective for all entities for annual ~~and~~reporting periods (including interim reporting periods within annual reporting periods) beginning after December 15, ~~2025,~~2026. ~~with~~Early ~~early~~ adoption is permitted. ~~The~~for ~~Company~~all entities. Management does not expect this ~~ASU~~new ~~2025-05~~guidance to have aany ~~material~~impacts ~~impact~~ on ~~its~~ the Company’s consolidated financial statements.

~~ASU 2025-06 —~~7 Targeted Improvements to the Accounting for Internal-Use Software: In September 2025, the FASB issued ASU 2025-06, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. The ASU requires entities to begin capitalizing software development costs when management has authorized and committed to funding the project and it is probable the project will be completed and the software will be used to perform its intended function. The amendments are effective for annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of ASU 2025-06 and will assess the impact upon adoption.

~~The~~In ~~Company~~July ~~has~~2025, ~~implemented~~the FASB issued ASU 2025-05, Financial Instruments—Credit ~~all~~Losses ~~new~~(Topic ~~accounting~~326): ~~pronouncements~~Measurement ~~that~~of ~~are~~Credit inLosses ~~effect. These~~for ~~pronouncements~~Accounts ~~did~~Receivable ~~not~~and ~~have~~Contract ~~any~~Assets. ~~material~~The ~~impact~~amendments onin ~~the~~this ~~financial~~update ~~statements~~provide (1) ~~unless~~all ~~otherwise~~entities ~~disclosed,~~with ~~and~~a ~~the~~practical ~~Company~~expedient ~~does~~and ~~not~~(2) ~~believe~~entities ~~that~~other ~~there~~than ~~are~~public ~~any~~business ~~other~~entities ~~new~~with an accounting ~~pronouncements~~policy ~~that~~election ~~have~~when ~~been issued~~estimating ~~that~~expected ~~might~~credit ~~have~~losses afor ~~material~~current ~~impact~~accounts onreceivable ~~its~~and ~~financial~~current ~~position~~contract orassets ~~results~~arising offrom ~~operations.~~transactions accounted for under Topic 606, as follows:

7 1. Practical expedient. In developing reasonable and supportable forecasts as part of estimating expected credit losses, all entities may elect a practical expedient that assumes that current conditions as of the balance sheet date do not change for the remaining life of the asset.

~~BLACK~~2. ~~ROCK~~Accounting ~~PETROLEUM~~policy election. An entity ~~COMPANY~~other than a public business entity that elects the practical expedient is permitted to make an accounting policy election to consider collection activity after the balance sheet date when estimating expected credit losses.

~~NOTES~~The TOamendments ~~THE~~will ~~UNAUDITED~~be effective for annual reporting periods ~~FINANCIAL~~beginning ~~STATEMENTS~~after December 15, 2025, and interim reporting periods within those annual reporting periods. Management does not expect this new guidance to have material impacts on the Company’s consolidated financial statements.

~~JULY~~In September 2025, the FASB issued ASU 2025-07, Derivatives 31and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606) — Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract. The amendments in this update exclude from derivative accounting nonexchange-traded contracts with underlying that are based on operations or activities specific to one of the parties to the contract. However, ~~2023~~this scope exception does not apply to (1) variables based on a market rate, market price, or market index, (2) variables based on the price or performance of a financial asset or financial liability of one of the parties to the contract, (3) contracts (or features) involving the issuer’s own equity that are evaluated under the guidance in Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, and (4) call options and put options on debt instruments. The amendments in this update are effective for all entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. Early adoption is permitted. Management does not expect this new guidance to have material impacts on the Company’s consolidated financial statements.

~~NOTE~~In 3November –2025, ~~GOING~~the ~~CONCERN~~FASB issued ASU 2025-09, Derivatives and Hedging (Topic 815) — Hedge Accounting Improvements. The amendments in this update clarify certain aspects of the guidance on hedge accounting and to address several incremental hedge accounting issues arising from the global reference rate reform initiative. For public business entities, the amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim periods within those annual reporting periods. Management does not expect this new guidance to have material impacts on the Company’s consolidated financial statements.

AsIn ~~reflected~~December in2025, the ~~accompanying financial~~FASB ~~statements~~issued ASU 2025-11, ~~the~~Interim ~~Company~~Reporting (Topic ~~has~~270) an— ~~accumulated~~Narrow-Scope ~~deficit~~Improvements. ofThe ~~$157,073 at~~amendments ~~July~~in ~~31,~~this ~~2023,~~update ~~has~~clarify nointerim ~~current~~disclosure ~~operations~~requirements and ~~has~~the ~~generated~~applicability noof ~~income~~Topic ~~to date~~270. ~~These~~The ~~factors~~amendments ~~raise~~in ~~substantial~~this ~~doubt~~update ~~about~~are ~~its~~effective ~~ability~~for tointerim ~~continue~~reporting asperiods awithin ~~going~~annual ~~concern.~~reporting ~~The~~periods ~~financial~~beginning ~~statements have~~after ~~been~~December ~~prepared~~15, ~~assuming~~2027. ~~that~~The ~~the~~ Company will ~~continue~~analyze ~~as a going concern. These financial statements do not include any adjustments relating to~~ the ~~recoverability~~impacts ~~and classification~~ of ~~recorded~~this ~~asset~~update ~~amounts~~in orthe ~~amounts~~upcoming years and ~~classification~~anticipate ~~of liabilities~~ that ~~might~~it bewill ~~necessary should~~not ~~the~~adopt ~~Company be unable to continue as a going concern. The Company is currently seeking an acquisition opportunity with a company~~the inupdate ~~the mining sector~~early.

NOTE 43 -– ~~RELATED~~GOING ~~PARTY TRANSACTIONS~~CONCERN

~~Since~~As reflected in the ~~fiscal~~accompanying ~~year~~financial statements, ~~ended~~the ~~April~~Company ~~30,~~has ~~2016~~an accumulated deficit of $157,073 at ~~Zoltan~~October ~~Nagy~~31, ~~CEO~~2023, ~~and~~has ~~Director~~no current operations and has generated no income to date. These factors raise substantial doubt about its ability to continue as a ~~shareholder,~~going concern. The financial statements have ~~advanced~~been prepared assuming that the Company ~~funds~~will tocontinue ~~pay~~as ~~for~~a ~~general~~going ~~operating expenses~~concern. These financial statements do not include any adjustments relating to the Asrecoverability and classification of ~~July~~recorded ~~31,~~asset ~~2023~~amounts or amounts and ~~April~~classification ~~30,~~of ~~202 3,~~liabilities ~~$109,475~~that ~~and~~might ~~$107,975,~~be ~~respectively,~~necessary isshould the ~~due~~Company be unable to ~~Mr.~~continue ~~Nagy~~as ~~and~~a ~~the~~going ~~shareholder~~concern. The ~~amount due~~Company is ~~unsecured,~~currently ~~non-interest~~seeking ~~bearing~~an ~~and~~acquisition ~~due~~opportunity onwith ~~demand~~a company in the mining sector.

~~NOTE 5 – LOAN PAYABLE~~8

~~During~~NOTE ~~the~~4 ~~year ended April 30, 2021, Walter Weeks advanced the Company $32,125. The loan is unsecured, non~~-~~interest~~ ~~bearing~~RELATED ~~and~~PARTY ~~due on demand.~~TRANSACTIONS

~~NOTE~~Since 6the –fiscal ~~SHARE~~year ended April 30, 2016, Zoltan ~~CAPITAL~~Nagy, CEO and Director and a shareholder, have advanced the Company funds to pay for general operating expenses. As of October 31, 2023 and April 30, 202 3, $109,475 and $107,975, respectively, is due to Mr. Nagy and the shareholder. The amount due is unsecured, non-interest bearing and due on demand.

InNOTE ~~July~~5 ~~2022,~~– ~~the~~LOAN ~~Company issued 39,150,000 shares of common stock of the company for shares subscriptions receivable of $ 391 .~~PAYABLE

~~NOTE~~During 7the year ended April 30, 2021, Walter Weeks advanced the Company $32,125. The loan is unsecured, non-interest ~~CORRECTION~~bearing OFand ~~ERROR~~due on demand.

In NOTE ~~preparing~~6 ~~the~~– ~~financial~~SHARE statements for the year ended April 30, 2023, it was noted that there was an error in the reporting of an issuance of preferred shares of the company. As such the balance of preferred shares outstanding was increased by 50,000,000 , preferred shares on the balance sheet was increased by $ 500 and due to related party was decreased by $ 500 for the period ended April 30, 2022. There was no change on the statement of operations as a result of this change.CAPITAL

8 In July 2022, the Company issued 39,150,000 shares of common stock of the company for shares subscriptions receivable of $391 .

~~BLACK~~NOTE ~~ROCK~~7- ~~PETROLEUM COMPANY~~CORRECTION OF ERROR

~~NOTES~~In TOpreparing ~~THE~~the ~~UNAUDITED~~financial statements for the year ended April 30, 2023, ~~FINANCIAL~~it ~~STATEMENTS~~was noted that there was an error in the reporting of an issuance of preferred shares of the company. As such the balance of preferred shares outstanding was increased by 50,000,000 preferred shares on the balance sheet was increased by $500 and due to related party was decreased by $500 for the period ended April 30, 2022. There was no change on the statement of operations as a result of this change.

~~JULY 31,~~NOTE ~~2023~~8 – SUBSEQUENT EVENTS

~~NOTE~~Management 8has –evaluated ~~SUBSEQUENT~~subsequent events ~~EVENTS~~ pursuant to the requirements of ASC Topic 855, from the balance sheet date through the date the financial statement were available to be issued and has determined that there are no material subsequent events that require disclosure in these financial statements except as noted below.

~~Management~~On ~~has~~November ~~evaluated subsequent~~20, ~~events~~2024, ~~pursuant~~50,000,000 toshares of ~~the~~preferred ~~requirements~~stock of ~~ASC Topic 855, from~~ the ~~balance~~Company ~~sheet date through the date the financial statement~~ were ~~available to be issued and has determined that there are no material subsequent events that require disclosure in these financial statements except as noted below~~cancelled.

On ~~November~~March 207, 2024 35,500,500 shares 50of common stock of the Company were cancelled with an additional 7,~~000~~670,000 shares of ~~preferred~~common stock of the Company ~~were~~ cancelled. on March 27, 2025 .

~~On March 7, 2024 35,500,500 shares of common stock of the Company were cancelled with an additional 7,670,000 shares of common stock of the Company cancelled on March 27, 2025~~9

9 ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

~~ITEM~~This 2section of this quarterly report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. ~~MANAGEMENT’S~~Forward-looking statements ~~DISCUSSION~~are ~~AND~~often ~~ANALYSIS~~identified OFby ~~FINANCIAL~~words ~~CONDITION~~like: ~~AND~~believe, ~~RESULTS~~expect, OFestimate, ~~OPERATIONS~~anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

~~This~~Plan ~~section~~ of ~~this~~Operation quarterly report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

~~Plan~~We are a start-up, oil and gas exploration stage corporation and distributor of ~~Operation~~oil field equipment. An exploration stage corporation is one engaged in the search for oil and gas reserves which are not in either the development or production stage. We have not yet generated or realized any revenues from our business operations.

WeResults ~~are a start-up, oil and gas exploration stage corporation and distributor~~ of ~~oil field equipment. An exploration stage corporation is one engaged in the search for oil and gas reserves which are not in either the development or production stage.~~Operations ~~We have not yet generated or realized any revenues from our business operations.~~

~~Results~~We have not yet recognized any revenue as of ~~Operations~~October 31, 2023

WeFor ~~have~~the ~~not~~three ~~yet~~months ~~recognized~~and six months ~~any~~ended ~~revenue~~October as31, of2023 ~~July~~our net loss was $nil and $1,000 respectively compared to $3,771 and $4,880 for the three and six months ended October 31, ~~2023~~2022. During the period we incurred $1,000 for transfer agent fees. In the prior period we incurred $4,880 for audit and accounting expense and $0 of interest expense.

~~For the~~Liquidity three months ended July 31, 2023 our net loss was $1,000 compared to $1,139 for the three months ended July 31, 2022. During the current period we incurred $1,000 for transfer agent fees . In the prior period we incurred $1,139 for audit and ~~accounting~~Capital ~~expense and $0 of interest expense.~~Resources

~~Liquidity~~As of October 31, 2023, we have no available cash, liabilities of $154,963 and ~~Capital~~an accumulated deficit of $157,073. During the three months ended October 31, 2023 we used $1,500 of cash in operations ~~Resources~~and received $1,500 from our CEO to pay for operating expenses.

As reflected in the accompanying financial statements, the Company has an accumulated deficit of ~~July~~$157,073 at October 31, 2023, wehas ~~have~~ no ~~available~~current ~~cash,~~operations ~~liabilities~~and ofhas ~~$154,963~~generated ~~and~~no anincome to ~~accumulated~~date. ~~deficit~~These offactors ~~$157,073~~raise substantial doubt about its ability to continue as a going concern. ~~During~~The financial statements have been prepared assuming that the ~~three~~Company ~~months~~will ~~ended~~continue ~~July~~as ~~31,~~a ~~2023~~going weconcern. ~~used~~These financial statements do not include any adjustments relating to the ~~$1,500~~recoverability and classification of ~~cash~~recorded inasset ~~operations~~amounts or amounts and ~~received~~classification ~~$1,500~~of ~~from~~liabilities ~~our~~that ~~CEO~~might be necessary should the Company be unable to ~~pay~~continue ~~for~~as ~~operating~~a ~~expenses~~going concern. The Company is currently seeking an acquisition opportunity with a company in the mining sector.

As reflected in the accompanying financial statements, the Company has an accumulated deficit of $157,073 at July 31, 2023, has no current operations and has generated no income to date. These factors raise substantial doubt about its ability to continue as a going concern. The financial statements have been prepared assuming that the Company will continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company is currently seeking an acquisition opportunity with a company in the mining sector.10

10 ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

~~ITEM~~We 3.are ~~QUANTITATIVE~~a ~~AND~~smaller reporting company as defined by Rule 12b-2 ~~QUALITATIVE~~of ~~DISCLOSURES~~the ~~ABOUT~~Exchange ~~MARKET~~Act ~~RISK~~and are not required to provide the information under this item.

WeITEM ~~are~~4. aCONTROLS ~~smaller~~AND ~~reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this item.~~PROCEDURES

~~ITEM~~Evaluation 4.of ~~CONTROLS~~Disclosure ~~AND~~Controls ~~PROCEDURES~~and Procedures

We maintain “disclosure controls and procedures,” as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the “Exchange Act”), that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. We conducted an evaluation (the “Evaluation”), under the supervision and with the participation of our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), of the effectiveness of the design and operation of our disclosure controls and procedures (“Disclosure Controls”) as of the end of the period covered by this report pursuant to Rule 13a-15 of the Exchange Act. Based on this Evaluation, our CEO and ~~Procedures~~CFO concluded that our Disclosure Controls were not effective as of the end of the period covered by this report.

WeChanges ~~maintain “disclosure controls and procedures,” as such term is defined~~ in ~~Rule~~Internal 13a-15(e) under the Securities Exchange Act of 1934 (the “Exchange Act”), that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. We conducted an evaluation (the “Evaluation”), under the supervision and with the participation of our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), of the effectiveness of the design and operation of our disclosure controls and procedures (“Disclosure Controls”) as of the end of the period covered by this report pursuant to Rule 13a-15 of the Exchange Act. Based on this Evaluation, our CEO and CFO concluded that our Disclosure Controls were not effective as of the end of the period covered by this report.

~~Changes~~There were no changes in ~~Internal~~our ~~Controls~~internal control over financial reporting during the quarter ended October 31, 2023 that have affected, or are reasonably likely to affect, our internal control over financial reporting.

There were no changes in our internal control over financial reporting during the quarter ended July 31, 2023 that have affected, or are reasonably likely to affect, our internal control over financial reporting.11

11 PART II - OTHER INFORMATION

~~PART~~ITEM II1. -LEGAL ~~OTHER INFORMATION~~PROCEEDINGS

~~ITEM~~There 1.are ~~LEGAL~~no ~~PROCEEDINGS~~claims, actions, suits, proceedings, or investigations that are currently pending or, to the Company’s knowledge, threatened by or against the Company or respecting its operations or assets, or by or against any of the Company’s officers, directors, or affiliates.

~~There~~ITEM ~~are~~1A. noRISK claims, actions, suits, proceedings, or investigations that are currently pending or, to the Company’s knowledge, threatened by or against the Company or respecting its operations or assets, or by or against any of the Company’s officers, directors, or affiliates.FACTORS

~~ITEM~~We ~~1A.~~are ~~RISK~~a ~~FACTORS~~smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and, as such, are not required to provide the information under this Item.

WeITEM ~~are a smaller reporting company as defined by Rule 12b-~~2. ofUNREGISTERED ~~the~~SALES ~~Securities~~OF ~~Exchange~~EQUITY ~~Act~~SECURITIES ofAND ~~1934~~USE ~~and,~~OF ~~as such, are not required to provide the information under this Item.~~PROCEEDS

~~ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS~~None

~~None~~ITEM 3. DEFAULTS UPON SENIOR SECURITIES

~~ITEM 3~~None. ~~DEFAULTS UPON SENIOR SECURITIES~~

~~None~~ITEM 4. MINING SAFETY DISCLOSURES

~~ITEM~~Not 4applicable. ~~MINING SAFETY DISCLOSURES~~

~~Not~~ITEM ~~applicable~~5. OTHER INFORMATION

~~ITEM 5. OTHER INFORMATION~~None

~~None~~12

12 ITEM 6. EXHIBITS

ITEM 6. EXHIBITS

Exhibit	Document Description

31.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

Exhibit		Document Description
101.INS	Inline XBRL Instance Document–the instance document does not appear in the Interactive Data File as its XBRL tags are embedded within the Inline XBRL document
31		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
101.SCH	Inline XBRL Taxonomy Extension Schema
32		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase
104	Cover page formatted as Inline XBRL and contained in Exhibit 101

101.INS	Inline XBRL Instance Document–the instance document does not appear in the Interactive Data File as its XBRL tags are embedded within the Inline XBRL document
101.SCH	Inline XBRL Taxonomy Extension Schema
101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase
104	Cover page formatted as Inline XBRL and contained in Exhibit 101

13 SIGNATURES

~~SIGNATURES~~Pursuant to the requirements of Section 13 or 15(d) the Securities Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

~~Pursuant~~BLACK toROCK ~~the~~PETROLEUM ~~requirements of~~COMPANY ~~Section~~BY: 13/s/ orZoltan ~~15(d)~~Nagy ~~the~~Zoltan ~~Securities~~Nagy ~~Act of 1934~~President, ~~the~~Principal ~~registrant~~Executive ~~has~~Officer, ~~duly~~Principal ~~caused~~Financial ~~this~~Officer, ~~report~~Principal toAccounting beOfficer, ~~signed~~Secretary/Treasurer onand ~~its~~sole ~~behalf~~member byof the ~~undersigned, thereunto~~Board ~~duly~~of ~~authorized.~~Directors

~~BLACK~~Pursuant ~~ROCK~~to ~~PETROLEUM~~the ~~COMPANY~~requirements ~~BY:~~of ~~/s/~~the ~~Zoltan~~Securities ~~Nagy~~Exchange ~~Zoltan~~Act of ~~Nagy President~~1934, ~~Principal~~this ~~Executive~~report ~~Officer,~~has ~~Principal~~been ~~Financial~~signed ~~Officer,~~below ~~Principal~~by ~~Accounting~~the ~~Officer,~~following ~~Secretary/Treasurer~~persons ~~and~~on ~~sole~~behalf ~~member~~ of the ~~Board~~registrant ofand ~~Directors~~in the capacities and on the date indicated.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the date indicated.

*Signature*	*Title*	*Date*

/s/ Zoltan Nagy	President, Principal Executive Officer,	June 4, 2026
Zoltan Nagy	Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors

Signature	Title	Date
/s/ Zoltan Nagy	President, Principal Executive Officer,	April 20, 2026
Zoltan Nagy	Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors

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