# EDGAR Filing Document

**Accession Number:** 0001930021
**File Stem:** 0001213900-26-014518
**Filing Date:** 2026-2
**Character Count:** 25306
**Document Hash:** e0338f1a43ee0d9aa1a36ecbf9f5088c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-014518.hdr.sgml**: 20260211

**ACCESSION NUMBER**: 0001213900-26-014518

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260211

**DATE AS OF CHANGE**: 20260210

**EFFECTIVENESS DATE**: 20260211

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** New Horizon Aircraft Ltd.
- **CENTRAL INDEX KEY:** 0001930021
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIRCRAFT [3721]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293362
- **FILM NUMBER:** 26618097

**BUSINESS ADDRESS:**
- **STREET 1:** 3187 HIGHWAY 35
- **CITY:** LINDSAY
- **STATE:** A6
- **ZIP:** K9V 4R1
- **BUSINESS PHONE:** 613-866-1935

**MAIL ADDRESS:**
- **STREET 1:** 3187 HIGHWAY 35
- **CITY:** LINDSAY
- **STATE:** A6
- **ZIP:** K9V 4R1

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pono Capital Three, Inc.
- **DATE OF NAME CHANGE:** 20220519

**As filed with the Securities and Exchange Commission on February 10, 2026**

**Registration No. 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

WASHINGTON, D.C. 20549

**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**New Horizon Aircraft Ltd.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **British Columbia, Canada** | **98-1786743** |
| (State or other jurisdiction of <br> incorporation or organization) | (I.R.S. Employer<br> Identification Number) |
| **3187 Highway 35** **<br> Lindsay, Ontario** | **K9V 4R1** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**<u>New Horizon Aircraft Ltd. 2023 Equity Incentive Plan (as amended effective December 17, 2024)</u>**

(Full title of the plans)

**Brandon Robinson**

**Chief Executive Officer**

**3187 Highway 35**

**Lindsay, Ontario, K9V 4R1** 

(Name and address of agent for service)

**(613) 866-1935**

(Telephone number, including area code, of agent for service)

Copies to:

**E. Peter Strand**

**Nelson Mullins Riley & Scarborough LLP**

**101 Constitution Avenue NW, Suite 900**

**Washington, DC 20001**

**Telephone: (202) 689-2800**

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 ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> 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 7(a)(2)(B) of Securities Act. ☐

**EXPLANATORY NOTE**

Pursuant to General Instruction E of Form S-8, New Horizon Aircraft Ltd. (the "Registrant") is filing this Registration Statement on Form S-8 (the "Registration Statement") for the purpose of registering an additional 5,792,637 shares of the Registrant's Class A ordinary shares, without par value (each, a "Common Share"), that may be issued pursuant to the New Horizon Aircraft Ltd. 2023 Equity Incentive Plan (as amended, the "Plan"). On December 17, 2024, the Plan was amended (the "Plan Amendment") to (i) increase the number of Common Shares authorized for issuance under the Plan by 3,580,000 shares, from 1,697,452 shares to 5,277,452 shares (such additional shares, the "2024 Shares"), and (ii) added an automatic "evergreen" clause (the "Evergreen Provision"), pursuant to which, on the first day of each of the Registrant's fiscal years beginning on January 1, 2026 and continuing through January 1, 2034, the number of Common Shares available for issuance under the Plan will automatically increase by an amount equal to the lesser of (A) 5% of the outstanding shares of all classes of Company ordinary shares on such date and (B) a number of Common Shares determined by the Board. Pursuant to the Evergreen Provision, 2,212,637 additional Common Shares were added to the Plan, effective January 1, 2026 (the "2026 Evergreen Shares" and together with the 2024 Shares, the "Additional Shares"). The Additional Shares are securities of the same class as other securities for which a registration statement on Form S-8 has been previously filed with the U.S. Securities and Exchange Commission (the "SEC"), which is described below. As disclosed above, the Additional Shares have been reserved for issuance as a result of the Plan Amendment and operation of the Evergreen Provision.

The Registrant previously registered Common Shares for issuance under the Plan on a Registration Statement on Form S-8 (Registration No. 333-279088) filed with the SEC on May 3, 2024 (the "2024 Registration Statement"). Pursuant to and in accordance with the requirements of General Instruction E to Form S-8 for the purpose of registering the Additional Shares under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement herby incorporates by reference the contents of the 2024 Registration Statement, except as set forth below.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3.** **Incorporation of Documents by Reference.**

The following documents filed by the Registrant with the SEC are hereby incorporated by reference into this Registration Statement (in each case excluding any information furnished and not filed according to applicable rules, such as information furnished pursuant to Item 2.02 or Item 7.01 on any Current Report on Form 8-K):

● the Registrant's Annual Report on [Form 10-K](http://www.sec.gov/ix?doc=/Archives/edgar/data/1930021/000121390025079570/ea0245807-10k_newhorizon.htm) for the year ended May 31, 2025, filed with the SEC on August 22, 2025;

● the Registrant's Quarterly Reports on Form 10-Q for the quarterly periods ended [August 31, 2025](http://www.sec.gov/ix?doc=/Archives/edgar/data/1930021/000121390025097933/ea0257310-10q_newhorizon.htm) and [November 30, 2025](http://www.sec.gov/ix?doc=/Archives/edgar/data/1930021/000121390026004152/ea0269788-10q_newhorizon.htm) , filed with the SEC on October 10, 2025 and January 14, 2026, respectively;

● the Registrant's Current Reports on Form 8-K (other than information furnished rather than filed) filed with the SEC on [June 27, 2025](http://www.sec.gov/ix?doc=/Archives/edgar/data/1930021/000121390025059095/ea0246663-8k_newhorizon.htm) , [October 31, 2025](http://www.sec.gov/ix?doc=/Archives/edgar/data/1930021/000121390025104674/ea0263394-8k_newhorizon.htm) and [November 26, 2025](http://www.sec.gov/ix?doc=/Archives/edgar/data/1930021/000121390025115105/ea0267249-8k_newhorizon.htm) ; and

● the description of the Registrant's Common Shares set forth in [Exhibit 4.3](http://www.sec.gov/Archives/edgar/data/1930021/000121390025079570/ea024580701ex4-3_newhorizon.htm) to the Registrant's Annual Report on [Form 10-K](http://www.sec.gov/ix?doc=/Archives/edgar/data/1930021/000121390025079570/ea0245807-10k_newhorizon.htm) filed with the SEC on August 22, 2025.

All documents subsequently filed with the SEC by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this registration statement (in each case excluding any information furnished and not filed according to applicable rules, such as information furnished pursuant to Item 2.02 or Item 7.01 on any Current Report on Form 8-K) and to be part hereof from the date of filing of such documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference in this Registration Statement shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement, or in any other subsequently filed document that also is or is deemed to be incorporated by reference in this Registration Statement, modifies or supersedes such prior statement. Any statement contained in this Registration Statement shall be deemed to be modified or superseded to the extent that a statement contained in a subsequently filed document that is or is deemed to be incorporated by reference in this Registration Statement modifies or supersedes such prior statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 8.** **Exhibits.**

The following exhibits are filed as part of this Registration Statement:

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | [New Horizon Articles (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K, filed by New Horizon Aircraft Ltd. on December 20, 2024)](http://www.sec.gov/Archives/edgar/data/1930021/000121390024111247/ea022513201ex3-2_newhorizon.htm) |
| 4.2 | [Notice of Articles (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K, filed by New Horizon Aircraft Ltd. on December 20, 2024)](http://www.sec.gov/Archives/edgar/data/1930021/000121390024111247/ea022513201ex3-1_newhorizon.htm) |
| 4.3# | [New Horizon Aircraft Ltd. 2023 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 of Form 8-K filed by Pono Capital Three, Inc. on January 19, 2024)](http://www.sec.gov/Archives/edgar/data/1930021/000121390024004932/ea191793ex10-2_newhorizon.htm) |
| 4.4# | [First Amendment to the New Horizon Aircraft Ltd. 2023 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to the Annual Report on Form 10-K, filed by New Horizon Aircraft Ltd. on August 22, 2025)](http://www.sec.gov/Archives/edgar/data/1930021/000121390025079570/ea024580701ex10-3_newhorizon.htm) |
| 4.5# | [Form of Option Agreement (incorporated by reference to Exhibit 4.3 to the Form S-8, filed by New Horizon Aircraft Ltd. on May 2, 2024)](http://www.sec.gov/Archives/edgar/data/1930021/000121390024039284/ea020314702ex4-3_newhorizon.htm) |
| 4.6# | [Form of Share Unit Agreement (incorporated by reference to Exhibit 4.4 to the Form S-8, filed by New Horizon Aircraft Ltd. on May 2, 2024)](http://www.sec.gov/Archives/edgar/data/1930021/000121390024039284/ea020314702ex4-4_newhorizon.htm) |
| 4.7# | [Form of DSU Agreement (incorporated by reference to Exhibit 4.5 to the Form S-8, filed by New Horizon Aircraft Ltd. on May 2, 2024)](http://www.sec.gov/Archives/edgar/data/1930021/000121390024039284/ea020314702ex4-5_newhorizon.htm) |
| 5.1\* | [Opinion of Gowling WLG](ea027604501ex5-1_newhorizon.htm) |
| 23.1\* | [Consent of MNP LLP, independent registered public accounting firm](ea027604501ex23-1_newhorizon.htm) |
| 23.2\* | [Consent of Gowling WLG (included in Exhibit 5.1)](ea027604501ex5-1_newhorizon.htm) |
| 24.1\* | [Power of Attorney (included on the signature page hereto)](#poa_001) |
| 107\* | [Filing Fee Table](ea027604501ex-fee_newhorizon.htm) |

---

\* Filed herewith

# Denotes compensatory plan or arrangement

**SIGNATURES**

Pursuant to the requirements of the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Toronto, Canada, on February 10, 2026.

---

| | | |
|:---|:---|:---|
| **NEW HORIZON AIRCRAFT LTD.** | **NEW HORIZON AIRCRAFT LTD.** | **NEW HORIZON AIRCRAFT LTD.** |
| By: | /s/ E. Brandon Robinson | /s/ E. Brandon Robinson |
|  | Name: | E. Brandon Robinson |
|  | Title: | Chief Executive Officer |

---

**POWER OF ATTORNEY**

We, the undersigned officers and directors of New Horizon Aircraft Ltd. hereby, severally constitute and appoint E. Brandon Robinson as our true and lawful attorney-in-fact and agent, with full power of substitution and re-substitution, in any and all capacities, to sign this Registration Statement and any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same with all exhibits thereto and other documents in connection therewith, with the SEC, granting unto such attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that such attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement and Power of Attorney have been signed by the following persons in the capacities indicated on the 10<sup>th</sup> day of February, 2026.

---

| | |
|:---|:---|
| **Signature** | **Title** |
| /s/ E. Brandon Robinson | Chief Executive Officer and Director |
| E. Brandon Robinson | (Principal Executive Officer) |
| /s/ Brian Merker | Chief Financial Officer |
| Brian Merker | (Principal Financial and Accounting Officer) |
| /s/ Trisha Nomura | Director |
| Trisha Nomura |  |
| /s/ John Maris | Director |
| John Maris |  |
| /s/ John Pinsent | Director |
| John Pinsent |  |
| /s/ Jameel Janjua | Director |
| Jameel Janjua |  |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the requirements of the Securities Act of 1933, the undersigned, the duly authorized representative in the United States of New Horizon Aircraft, Ltd., has signed this registration statement on February 10, 2026.

**Authorized United States Representative**

---

| | |
|:---|:---|
| /s/ E. Brandon Robinson | /s/ E. Brandon Robinson |
| Name: | E. Brandon Robinson |
| Title: | Chief Executive Officer |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

February 10, 2026

New Horizon Aircraft Ltd. (the "**Company**")

3187 Highway 35

Lindsay, Ontario K9V 4R1

Dear Sirs:

<u>Re:</u> <u>Registration Statement on Form S-8</u>

We have acted as Canadian counsel to the Company, a company continued pursuant to the laws of the Province of British Columbia, Canada, in connection with the Registration Statement on Form S-8 (the "**Registration Statement**"), relating to the Company's New Horizon Aircraft Ltd. 2023 Equity Incentive Plan, as amended (the "**Amended Plan**"), to be filed by the Company with the U.S. Securities and Exchange Commission (the "**Commission**") on or about the date hereof.

The Registration Statement relates to: (i) the reservation of an additional 3,580,000 of the Company's Class A ordinary shares without par value (the "**Additional Plan Shares**" and each Class A ordinary share in the authorized share structure of the Company, a "**Common Share**"); and (ii) the reservation of an additional 2,212,637 Common Shares (the "**Evergreen Shares**", together with the Additional Plan Shares, the "**Additional Shares**") pursuant to the automatic "evergreen" clause of the Amended Plan, which Additional Shares may be issuable upon the exercise, vesting or settlement (as the case may be) of options, restricted share units, performance share units, deferred share units, share bonus awards or other share-based awards (collectively, the "**Awards**") that may be granted under the Amended Plan. The Amended Plan was approved by the board of directors of the Company (the "**Board**") on November 11, 2024 and approved by the shareholders of the Company ("**Shareholders**") at the annual general meeting of Shareholders held on December 17, 2024. Capitalized terms not otherwise defined herein have the meanings ascribed to such terms in the Registration Statement.

We are rendering this opinion at the request of the Company in connection with the requirements of Item 601(b)(5) of Regulation S-K under the U.S. Securities Act of 1933, as amended and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement or related prospectus or prospectus supplement, other than as expressly stated herein.

For the purpose of giving this opinion we have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) examined, among other things:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) a certificate of officers of the Company dated the date hereof with respect to the factual matters referred
to herein, to which is attached:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) a certified copy of the consent resolutions of the Board dated November 11, 2024 pursuant to which
the Board approved, among other things, the Amended Plan and the reservation of 3,580,000 Additional Plan Shares;

---

| | | |
|:---|:---|:---|
| **Gowling WLG (Canada) LLP**<br> Suite 2300, 550 Burrard Street, Bentall 5<br> Vancouver, British Columbia V6C 2B5 Canada | **T** +1 (604) 683-6498<br> **F** +1 (604) 683-3558<br> **gowlingwlg.com** | Gowling WLG (Canada) LLP is a member of Gowling WLG, an international law firm which consists of independent and autonomous entities providing services around the world. Our structure is explained in more detail at gowlingwlg.com/legal. |

---

![](ex5-1_001.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) a certified copy of the minutes of the shareholders meeting of the Company held on December 17, 2024 at
which the Amended Plan was approved by the Shareholders; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) a certified copy of the consent resolutions of the Board dated February 10, 2026 pursuant to which
the Board approved, among other things, the reservation of 2,212,637 Evergreen Shares;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) originals or photostatic or certified copies of such corporate records, contracts and instruments of the
Company, certificates, permits, licenses or orders of public officials, commissions, boards and governmental bodies and authorities, certificates
of officers or representatives of the Company or other corporations and such other records, contracts and instruments all as we believe
necessary and relevant as the basis of the opinion set forth herein; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) considered such questions of law and examined such statutes, regulations and orders, certificates, records
of corporate proceedings and other documents and have made such other examinations, searches and investigations as we have considered
necessary for the purpose of rendering this opinion.

We have not reviewed the minute books or, except as described above, any other corporate records of the Company.

We have relied exclusively upon the certificates, documents and records we examined with respect to the accuracy of the factual matters contained in them and we have not performed any independent investigation or verification of those factual matters. We have assumed those factual matters were accurate on the date given and continue to be accurate as of the date of this letter.

For the purposes of the opinion expressed below, we have assumed, without independent investigation or inquiry that with respect to all documents examined by us, the signatures are genuine, the individuals signing those documents had legal capacity at the time of signing, all documents submitted to us as originals are authentic, and certified, conformed or photocopied copies, or copies transmitted electronically or by facsimile, conform to the authentic original documents.

This opinion is limited to the laws of the Province of British Columbia and the federal laws of Canada applicable therein in force on the date hereof.

Based and relying on the foregoing and subject to the exceptions and qualifications hereinbefore set out, we are of the opinion that the 5,792,637 Additional Shares which may be reserved for issuance pursuant to the Amended Plan will upon:

&nbsp;&nbsp;&nbsp;&nbsp;1. the grant of one or more Awards, the reservation and conditional allotment for issuance of the Additional
Shares which may be issuable upon the exercise, vesting or settlement (as the case may be) of such Awards and the fixing of the prices
at which such Additional Shares are to be issued upon the exercise, vesting or settlement (as the case may be) of such Awards, all in
accordance with the Amended Plan, by the Board; and

![](ex5-1_001.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;2. the due and valid exercise, vesting or settlement (as the case may be) of such Awards in accordance with
the Amended Plan and the terms of binding agreements in respect of such Awards entered into between the Company and the persons being
granted such Awards, and if applicable, receipt by the Company of payment in full for each such Additional Share to be issued upon the
exercise, vesting or settlement (as the case may be) of such Awards,

be validly issued and outstanding as fully paid and non-assessable Common Shares.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to this firm under the caption "Legal Matters" in the Prospectus which forms a part of the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.

This opinion is delivered exclusively for the use of the person to whom it is addressed and is not to be used or relied upon by third parties. This opinion may not be quoted from or referred to in dealings with third parties without our prior written consent. This opinion may not be published nor circulated without our express written consent.

Yours truly,

/s/ Gowling WLG (Canada) LLP

## Exhibit 23.1

**** **Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in the Registration Statement on Form S-8 (the "Form S-8"), of our auditor's report dated August 21, 2025 with respect to the consolidated financial statements of New Horizon Aircraft Ltd. as at May 31, 2025 and for the two year period then ended, as included in the Annual Report on Form 10-K of New Horizon Aircraft Ltd. for the year ended May 31, 2025 as filed with the Securities and Exchange Commission.

/s/ MNP LLP

Chartered Professional Accountants

Licensed Public Accountants

February 10, 2026<br> Mississauga, Canada

**MNP LLP** <br> Suite 900, 50 Burnhamthorpe Road W, Mississauga ON, LSB 3C2

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**New Horizon Aircraft Ltd.**

**Table 1: Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Class A ordinary shares, without par value | (1) | Other | 5792637 | $1.77 | $10252967.49 | 0.0001381 | $1415.93 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $10252967.49 |  | 1415.93 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $1415.93 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Estimated in accordance with Rule 457(c) and Rule 457(h) under the Securities Act of 1933, as amended (the "Securities Act"), based on the average of the high and low prices of the Registrant's Class A ordinary shares, without par value (the "Common Shares"), on the Nasdaq Capital Market on February 5, 2026, which date is within five business days prior to filing this registration statement. Represents Common Shares authorized for issuance under the New Horizon Aircraft Ltd. 2023 Equity Incentive Plan (as amended, the "Plan"). Pursuant to Rule 416(a) of the Securities Act, this registration statement also includes an indeterminate number of additional Common Shares that may become issuable pursuant to the anti-dilution provisions of the Plan.