UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of of earliest event reported): ~~May~~March 1012, ~~2024~~ 2026

NAPLOY CORP.

(Exact name of registrant as specified in its charter)

Wyoming	~~333~~000-~~274889~~56729	35-2809754
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

95 Lias Estate Kafe district Abuja, FCT Nigeria	900108
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code: +13072133163

___________________________________________________

(Former name or Former Address, if Changed Since Last Report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(g) of the Act:

Title of Each Class	Trading Symbol	Name of Each Exchange on Which Registered
N/A	N/A	N/A

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

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. ☒

ITEM 4 8.01 ~~CHANGE~~OTHER ~~IN REGISTRANT’S CERTIFYING ACCOUNTANT.~~EVENTS

~~Former~~Naploy ~~Independent~~Corp. (the “Company”) is providing the following ~~Registered~~update ~~Public~~regarding ~~Accounting~~the ~~Firm~~current distribution and availability of its mobile application known as the “Naploy App.”

OnThe ~~May~~Naploy ~~10,~~App ~~2024, BFBorgers~~had ~~CPA~~previously ~~PC resigned~~been asmade ~~the~~available ~~independent~~through both the ~~accounting~~Apple ~~firm~~App Store and the Google Play Store. At the present time, the Android version of the Naploy ~~Corp.~~App (is not available through the ~~“Company”)~~Google Play Store.

The ~~audit~~Company ~~reports~~is ~~of BFBorgers~~currently ~~CPA~~refining ~~PC on~~and updating the ~~Company’s~~Android version ~~financial~~of ~~statements~~the asapplication ofto ~~and~~align ~~for~~with the ~~fiscal~~technical ~~year~~and ~~ended~~distribution ~~July~~requirements ~~31,~~of ~~2023~~the ~~contained~~Google noPlay ~~adverse~~platform. ~~opinion~~During orthis ~~disclaimer~~process, ofthe ~~opinion and were~~Android ~~not~~version ~~qualified~~of orthe ~~modified~~application asis tonot ~~uncertainty,~~being ~~audit~~distributed ~~scope~~through orthe ~~accounting~~Google ~~principles~~Play Store.

~~During~~Users ~~the~~may ~~Company’s~~currently ~~most~~access ~~recent~~the ~~fiscal~~Naploy ~~year~~platform ~~ended~~through ~~July 31, 2023,~~ the Company ~~had no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K) with BFBorgers CPA PC on~~’s ~~any~~web ~~matter~~application ofavailable ~~accounting~~at ~~principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to~~ the ~~satisfaction~~following ~~of BFBorgers CPA PC, would have caused it to make reference in connection with its opinion to the subject matter of the disagreements.~~link:

During the Company’s most recent fiscal year ended July 31, 2023, there was no “reportable event,” as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the instructions related theretohttps://naploy.com/

InThe ~~accordance~~Naploy ~~with~~App ~~Item~~also ~~304(a)(3)~~available ofthrough ~~Regulation S-K,~~ the ~~Company~~Apple ~~furnished BFBorgers CPA~~App ~~PC with~~Store aat ~~copy of this Current Report on Form 8-K on May 16, 2024, providing BFBorgers CPA PC with~~ the ~~opportunity~~following to furnish the Company with a letter addressed to the Securities and Exchange Commission (the “SEC”) stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and if not, stating the respects in which it does not agree. Attached as Exhibit 16.1 is a copy of BFBorgers CPA PC’s letter addressed to the SEC relating to the statements made by the Company in this report.link:

~~New Independent Registered Public Accounting Firm~~https://apps.apple.com/us/app/naploy/id6451121811

OnIn ~~May 13~~addition, ~~2024,~~Android ~~the~~users ~~Audit~~may ~~Committee~~download and install the ~~Board~~Naploy ~~of Directors of~~App ~~the~~using ~~Company~~a ~~appointed Boladale~~direct ~~Lawal~~APK &installation ~~Co. as~~file ~~its~~available ~~new~~at ~~independent registered public accounting firm to audit and review~~ the ~~Company’s~~following ~~financial statements.~~link:

~~During the Company’s most recent fiscal year ended July 31, 2023, and for the subsequent interim period through the date hereof prior to the engagement of Boladale Lawal & Co~~https://naploy., neither the Company nor anyone on its behalf consulted Boladale Lawal & Co. regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; or on the type of audit opinion that might be rendered on the consolidated financial statements of the Company, and neither a written report nor oral advice was provided to the Company that Boladale Lawal & Co. concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.com/app/download

~~ITEM~~This ~~9.01~~APK ~~FINANCIAL~~file ~~STATEMENTS~~allows ~~AND~~manual ~~EXHIBITS~~installation of the application on compatible Android devices.

Ex – 16.1	Letter from CPA
Ex – 104	104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

The Company continues to refine and enhance the functionality of the Naploy App and will inform public when the Android version of the application becomes available for distribution through the Google Play Store.

2The Company has also updated the information regarding the availability of the Naploy App on its web app to reflect the current distribution channels and access links described above.

~~SIGNATURES~~This Current Report on Form 8-K is being filed to provide transparency regarding the current distribution channels and availability of the Naploy App.

~~Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.~~2

~~Naploy Corp.~~SIGNATURES

~~/s/~~Pursuant ~~Frederick~~to ~~Sidney~~the ~~Reinhard~~requirements of ~~Arnold~~the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

~~Frederick~~Naploy ~~Sidney Reinhard Arnold~~Corp.

~~President, Treasurer,~~/s/ ~~Secretary~~Frederick ~~and~~Sidney ~~Director~~Reinhard Arnold

~~Date: May~~Frederick ~~16,~~Sidney ~~2024~~Reinhard Arnold

3President, Treasurer, Secretary and Director

Date: March 12, 2026

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