NAPC Defense, Inc. balance sheet NAPD

Annual Quarterly

As of Jul 31, 2026, NAPC Defense, Inc. had total assets of $902,238 and total liabilities of $1.7 million. Total assets were up 559.0% from a year earlier. Stockholders' equity was negative, at -$774,352, because liabilities exceed assets. It held $764,831 in cash and investments against $191,356 of total debt, net cash of $573,475. The current ratio, current assets divided by current liabilities, was 0.51.

USD in millions, except ratios and per-share amounts. The percent under a figure is the change from the same quarter a year earlier.

Line	Q1 FY2027 Jul 31, 2026	Q4 FY2026 Apr 30, 2026	Q3 FY2026 Jan 31, 2026	Q2 FY2026 Oct 31, 2025	Q1 FY2026 Jul 31, 2025	Q4 FY2025 Apr 30, 2025	Q3 FY2025 Jan 31, 2025	Q2 FY2025 Oct 31, 2024
Assets
Cash	1 +3007.8%	1 +5982.3%	0 +59.5%	0 +112.8%	0 +265.2%	0 -94.3%	0	0
Cash and investments	1 +3007.8%	1 +5982.3%	0 +59.5%	0 +112.8%	0 +265.2%	0 -94.3%	0	0
Total current assets	1 +2925.5%	1 +4816.6%	0 +340.9%	0 +280.2%	0 -75.2%	0 -92.0%	0	0
Total assets	1 +559.0%	1 +5258.9%	0 -90.0%	0 -91.4%	0 -95.7%	0 -99.1%	2 +994.8%	2 +962.3%
Liabilities and equity
Accounts payable	0 +642.5%	1 +5233.6%	0 -90.7%	0 -83.0%	0 +16.2%	0	—	0 +190.7%
Total current liabilities	2 +8.5%	3 +152.4%	2 +63.9%	2 +81.9%	2 +40.2%	1 +11.3%	1 +3.5%	1 -8.7%
Total liabilities	2 +5.9%	3 +156.1%	2 +68.8%	2 +87.9%	2 -28.7%	1 +11.3%	1 +3.5%	1 -8.7%
Stockholders' equity	-1 +46.4%	-2 -82.9%	-2 -377.5%	-2 -378.8%	-1 -253.1%	-1 -249.1%	1 +167.0%	1 +166.2%
Debt
Debt due within a year	0 +436.2%	0 +436.2%	0 -8.3%	0 -8.3%	0 -8.3%	0 +749.1%	0 -65.7%	0 -52.6%
Lease liabilities	0 -30.4%	0	0	0	0 -92.5%	—	—	—
Total debt	0 +57.8%	0 +770.1%	0 +327.7%	0 +356.8%	0 -91.0%	0 +749.1%	0 -65.7%	0 -52.6%
Net cash	1 +693.1%	1 +4769.9%	-0 -779.1%	-0 -617.5%	-0 +92.8%	-0 -105.4%	-0	-0
Ratios
Current ratio	0.51x	0.28x	0.04x	0.03x	0.02x	0.01x	0.01x	0.01x
Debt to equity	—	—	—	—	—	—	0.04x	0.04x
Return on equity	—	—	—	—	—	—	-298.52%	-188.83%
Return on assets	-168.76%	-326.93%	-2,219.84%	-2,826.26%	-2,575.12%	-20,526.37%	-106.23%	-72.55%
Book value per share	-0.00	-0.00	-0.00	-0.01	-0.01	-0.00	0.00	0.00

How these figures are calculated

Quarterly columns are single-quarter amounts. When a 10-Q reports only a year-to-date total, as cash flow statements do, the quarter is that total minus the previous quarter's year-to-date total. The fourth quarter is the annual report's full year minus the first nine months. A column marked YTD is a year-to-date total, shown when the earlier report needed for the single quarter is missing. USD in millions, except ratios and per-share amounts. Cash and investments adds short-term and long-term marketable securities to cash. Debt due within a year is the borrowings that are not already in long-term debt. Total debt is those borrowings plus lease liabilities. Net cash is cash and investments minus total debt. Return on equity and return on assets divide the trailing twelve months of net income by the balance on that date. Debt to EBITDA uses the trailing twelve months of EBITDA. More on our methodology.

Company profile

Industry: Services-Advertising (SIC 7310)
Listed as: NAPD (OTC)
Fiscal year ends: April 30
Headquarters: Clearwater, FL
SEC filer status: Non-accelerated filer, Smaller reporting company
SEC CIK: 1703625
Former names: Treasure & Shipwreck Recovery, Inc. (until Mar 25, 2024); BELISS CORP. (until Aug 5, 2019)

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Source: SEC EDGAR filings. This is company-reported data, not investment advice.