Helio Corp - Notification of Late Filing for Form 10-Q

Detected March 29th, 2026

Summary

Helio Corporation has filed a Notification of Late Filing (Form 12b-25) for its quarterly report on Form 10-Q, due January 31, 2026. The company cited the ongoing review of its financial statements by its independent auditor as the reason for the delay, and expects to file the report within the five-day extension period.

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What changed

Helio Corporation has filed a Form 12b-25, notifying the SEC of its inability to file its Form 10-Q for the period ended January 31, 2026, by the prescribed deadline. The company states that the delay is due to the time required for its independent registered public accounting firm to complete its review of the financial statements for the quarter. This notification indicates that the filing is being made without unreasonable effort or expense and that the company anticipates filing the Form 10-Q within the five-day extension period allowed by Rule 12b-25.

Compliance officers at public companies should note this filing as an example of a standard procedure for disclosing late filings. While this specific filing does not impose new obligations, it highlights the importance of timely financial reporting and the process for managing extensions. Companies experiencing similar delays should ensure they follow the procedures outlined in Rule 12b-25, including providing adequate reasons for the delay and filing within the granted extension period to avoid potential penalties or delisting concerns.

What to do next

Ensure timely filing of Form 10-Q or file Form 12b-25 if an extension is needed.

Source document (simplified)

NT 10-Q 1 ea0282151-nt10q_helio.htm NOTIFICATION OF LATE FILING

UNITED
STATES

SECURITIES
AND EXCHANGE COMMISSION

Washington,
D.C. 20549

FORM
12b-25

NOTIFICATION
OF LATE FILING

| (Check one): | ☐ | Form 10-K | ☐ | Form 20-F | ☐ | Form 11-K | ☒ | Form 10-Q | ☐ | Form 10-D | ☐ | Form
N-CEN |
| | ☐ | Form N-CSR | | | | | | | | | | |

For
Period Ended: January 31, 2026

| | ☐ | Transition Report on Form 10-K |
| | ☐ | Transition Report on Form 20-F |
| | ☐ | Transition Report on Form 11-K |
| | ☐ | Transition Report on Form 10-Q |

For
the Transition Period Ended: N/A

| **

Read
Instruction (on back page) Before Preparing Form. Please Print or Type.

Nothing
in this form shall be construed to imply that the Commission has verified any information contained herein. |

If the notification relates to a portion of the filing checked
above, identify the Item(s) to which the notification relates:

PART
I — REGISTRANT INFORMATION

PART
II — RULES 12b-25(b) AND (c)

If
the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b),
the following should be completed. (Check box if appropriate)

| ☒ | (a) | The
reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; |
| (b) | The
subject quarterly report on Form 10-Q will be filed on or before the fifth calendar day following the prescribed due date; and | |
| (c) | The
accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. | |

PART
III — NARRATIVE

State below in reasonable detail why Forms 10-K,
20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time
period.

The Registrant’s financial statements for
the fiscal quarter ended January 31, 2026 are currently being reviewed by its independent registered public accounting firm, and such
review has not been completed as of the date hereof. As a result, the Registrant has been unable to finalize its Form 10-Q within the
prescribed time period without unreasonable effort or expense. The Registrant expects to file its Form 10-Q within the five-day extension
period provided by Rule 12b-25.

PART
IV — OTHER INFORMATION

| | (1) | Name
and telephone number of person to contact in regard to this notification |

| | (2) | Have
all other periodic reports required under Section 13 or 15(d) of the Securities Exchange
Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months
or for such shorter period that the registrant was required to file such report(s) been
filed? If answer is no, identify report(s). |
Yes
☒ No ☐

| | (3) | Is
it anticipated that any significant change in results of operations from the corresponding
period for the last fiscal year will be reflected by the earnings statements to
be included in the subject report or portion thereof? |
Yes
☐ No ☒

If
so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why
a reasonable estimate of the results cannot be made.

Helio
Corporation
(Name of Registrant as Specified in Charter)

has
caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

INSTRUCTION:
The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title
of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant
by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf
of the registrant shall be filed with the form.

ATTENTION

Intentional
misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).