Black Rock Petroleum is a Nevada-incorporated shell company with no operations, no revenue, and no employees beyond its sole officer and director, Zoltan Nagy. The company has never generated any income since its incorporation in 2013. Black Rock's stated plan is to act as a drop-shipper of oil and gas field equipment — sourcing equipment, collecting payment from customers, paying suppliers, and arranging delivery — while also raising capital to eventually acquire an oil and gas lease and drill a well. Neither activity has been executed. Black Rock does not own any oil or gas properties and has no customers. The company has survived solely on interest-free, on-demand loans from Nagy, used to cover minimal operating expenses such as audit and accounting fees. Black Rock carries an accumulated deficit of approximately $156K and holds zero assets as of April 30, 2023. The auditors have issued a going concern opinion, and Black Rock acknowledges it will cease operations if it cannot raise additional capital or if Nagy stops advancing funds.