# EDGAR Filing Document

**Accession Number:** 0001953988
**File Stem:** 0001213900-26-020758
**Filing Date:** 2026-2
**Character Count:** 16124
**Document Hash:** 031b7941d4fc3cef393a5ba0db163858
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-020758.hdr.sgml**: 20260226

**ACCESSION NUMBER**: 0001213900-26-020758

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20260221

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260226

**DATE AS OF CHANGE**: 20260226

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Helio Corp /FL/
- **CENTRAL INDEX KEY:** 0001953988
- **STANDARD INDUSTRIAL CLASSIFICATION:** GUIDED MISSILES & SPACE VEHICLES & PARTS [3760]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 920286004
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-56774
- **FILM NUMBER:** 26687627

**BUSINESS ADDRESS:**
- **STREET 1:** 2448 SIXTH STREET
- **CITY:** BERKELEY
- **STATE:** CA
- **ZIP:** 94710
- **BUSINESS PHONE:** 510-545-2666

**MAIL ADDRESS:**
- **STREET 1:** 2448 SIXTH STREET
- **CITY:** BERKELEY
- **STATE:** CA
- **ZIP:** 94710

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** WEB3 Corp
- **DATE OF NAME CHANGE:** 20230621

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Stirling Bridge Group Inc
- **DATE OF NAME CHANGE:** 20221109

?xml version='1.0' encoding='ASCII'?

**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 earliest event reported): **<u>February 21, 2026</u>**

**HELIO CORPORATION**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Florida** | **000-56774** | **92-0586004** |
| (State or other jurisdiction<br> of incorporation) | (Commission File Number) | (IRS Employer<br> Identification No.) |

---

**<u>2448 Sixth Street, Berkeley, California 94710</u>**

(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code: **<u>(510) 545-2666</u>**

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:

☐ 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(b) of the Act: <u>None</u>

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 4.01. Changes in Registrant's Certifying Accountant.**

(a) Dismissal of Independent Registered Public Accounting Firm.

On February 21, 2026, the Board of Directors (the "Board") of Helio Corporation (the "Company") approved the dismissal of Astra Audit & Advisory, LLC ("Astra"), effective as of February 21, 2026, as the Company's independent registered public accounting firm.

Astra's audit reports on the Company's consolidated financial statements for the fiscal years ended October 31, 2025 and October 31, 2024 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that such reports included explanatory paragraphs expressing substantial doubt about the Company's ability to continue as a going concern.

During the Company's two most recent fiscal years ended October 31, 2025 and October 31, 2024 and the subsequent interim period through February 21, 2026, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) between the Company and Astra on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Astra's satisfaction, would have caused Astra to make reference thereto in its reports.

During the same period, there were no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Astra with a copy of the disclosures contained in this Current Report on Form 8-K and has requested that Astra furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of Astra's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Engagement of New Independent Registered Public Accounting Firm.

On February 21, 2026, following the dismissal of Astra described above, the Board approved the engagement of Hacker, Johnson & Smith PA ("HJS") as the Company's independent registered public accounting firm to audit the Company's consolidated financial statements for the fiscal year ending October 31, 2026 and to review the Company's interim financial statements for the fiscal year ending October 31, 2026. HJS is registered with the Public Company Accounting Oversight Board (United States).

During the Company's two most recent fiscal years ended October 31, 2025 and October 31, 2024 and the subsequent interim period through February 21, 2026, neither the Company nor anyone on its behalf consulted with HJS regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and no written report or oral advice was provided by HJS that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a "disagreement" or a "reportable event" as such terms are defined in Item 304(a)(1)(iv) and (v) of Regulation S-K.

**Item 7.01. Regulation FD Disclosure.**

On February 23, 2026, the Company issued a press release announcing that its Board of Directors has engaged Hacker, Johnson & Smith PA, a Public Company Accounting Oversight Board (United States) registered public accounting firm, to serve as the Company's independent registered public accounting firm for the fiscal year ending October 31, 2026. A copy of the press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K.

The information furnished pursuant to this Item 7.01, including Exhibit 99.1, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, nor shall it be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended, except as expressly set forth by specific reference in such filing.

**Item 9.01. Financial Statements and Exhibits.**

(d) Exhibits.

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter of Astra Audit & Advisory, LLC, dated February 25, 2026](ea02262026ex16-1.htm) |
| 99.1 | [Press Release, dated February 23, 2026](ea02262026ex99-1.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

**SIGNATURES**

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.

---

| | | |
|:---|:---|:---|
|  | **HELIO CORPORATION** | **HELIO CORPORATION** |
| Date: February 26, 2026 | By: | /s/ Edward Cabrera |
|  | Name: | Edward Cabrera |
|  | Title: | Chief Executive Officer |

---

## Exhibit 16.1

**Exhibit 16.1**

February 25, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Helio Corporation

We have read the statements made by Helio Corporation (the "Company") under Item 4.01(a) of its Current Report on Form 8-K dated February 26, 2026, to be filed with the Securities and Exchange Commission, regarding the dismissal of Astra Audit & Advisory, LLC as the Company's independent registered public accounting firm.

We agree with the statements made in Item 4.01(a) of such Current Report on Form 8-K insofar as they relate to our firm. We have no basis to agree or disagree with other statements contained therein.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Astra Audit & Advisory, LLC | Astra Audit & Advisory, LLC |
| By: | /s/ Astra Audit & Advisory, LLC |
| Name: | Tom Bellante, CPA |
| Title: | Audit Partner |

---

## Exhibit 99.1

**Exhibit 99.1**

**Helio Corporation Engages New Auditor to Conduct Its PCAOB Audit in Preparation for Planned NYSE Uplisting**

Berkeley, California--(Newsfile Corp. - February 23, 2026) - Helio Corporation (OTCID: HLEO) ("Helio" or the "Company") today announced that its Board of Directors has engaged Hacker, Johnson & Smith PA, a PCAOB-registered public accounting firm with significant experience serving SEC reporting companies, to conduct the Company's audit for the fiscal year ending October 31, 2026. The engagement is effective February 21, 2026.

Founded in 1974, Hacker, Johnson & Smith PA brings over 50 years of audit leadership, deep SEC reporting experience dating back to 1978, and a broad industry footprint that includes more than 60 financial institutions - offering Helio a proven partner with institutional-grade capabilities and a personalized approach to public company reporting. The firm maintains offices in Tampa, Miami / Fort Lauderdale, and Orlando, serving a diverse client base across regulated and complex industries.

The firm is registered with the Public Company Accounting Oversight Board (PCAOB) and is a member of both the Center for Public Company Audit Firms and the Employee Benefit Plan Audit Quality Center sections of the American Institute of Certified Public Accountants (AICPA). Hacker, Johnson & Smith PA provides independent audit and tax services, with developed expertise in auditing SEC-reporting public companies and entities operating in highly regulated sectors.

Its audit clientele includes financial institutions, property and casualty insurance companies, manufacturers, securities broker-dealers, employee benefit plans, and not-for-profit organizations - industries that require rigorous compliance frameworks, robust internal controls, and sophisticated financial reporting processes.

The firm's approach emphasizes becoming thoroughly familiar with each client's operations to deliver efficient, cost-effective audits while maintaining the highest standards of independence and professional oversight. Its comprehensive experience enables it to address complex accounting and reporting matters and provide effective, timely solutions for growing public companies.

"The engagement of Hacker, Johnson & Smith PA reflects our commitment to strengthening Helio's audit infrastructure with a firm that brings substantial SEC reporting expertise and institutional-level audit standards," said Ed Cabrera, CEO and Chairman of Helio Corporation. "As we advance our Space-Based Solar Power initiatives and expand our commercial focus, maintaining rigorous financial reporting and governance practices remains foundational to building shareholder confidence and supporting sustainable growth."

The Board's decision to engage Hacker, Johnson & Smith PA aligns with Helio's continued focus on enhancing corporate governance, improving internal reporting processes, and positioning the Company to meet evolving public market expectations as it advances progress towards uplisting on the NYSE.

For More Information:<br> Ed Cabrera<br> Chairman of the Board and Chief Executive Officer<br> Helio Corporation<br> (956) 225-9639<br> emcabrera@helio.space

**About Helio Corporation**

Helio is pioneering a new class of energy infrastructure-space-based power systems aka "Power plants in space" that captures solar energy beyond Earth's atmosphere and beams it safely and efficiently to the surface. Our vision is to establish orbital energy platforms as a foundational layer of the global power grid, delivering uninterrupted, carbon-free electricity at scale and reshaping how nations power cities, industries, and critical systems. Founded in 2018 as the 'problem solvers to the space industry,' Helio designs and delivers world-class space mechanisms, advanced antenna systems, and space design solutions; supporting NASA, private companies, universities, and global space agencies across missions ranging from small-scale programs to flagship space initiatives. We are proud to be a trusted partner to over a dozen space agencies, organizations, and companies across the globe. Our products can be found operating from the Sun to Jupiter. From NASA and European Space Agency to emerging private aerospace firms and academic institutions, we collaborate with some of the most innovative and forward-thinking players in the space industry.

For more information on the new strategic direction, financing initiatives and management additions, please visit www.helio.space to be added to our email list.

**Note Regarding Forward-Looking Statements:**

Some of the matters discussed herein may contain forward-looking statements that involve significant risk and uncertainties. Forward-looking statements can be identified by the use of words like "believes," "could," "possibly," "probably," "anticipates," "estimates," "projects," "expects," "may," "will," "should," "seek," "intend," "plan," "expect," or "consider" or the negative of these expressions or other variations, or by discussions of strategy that involve risks and uncertainties. All forward-looking statements involve known and unknown risks, uncertainties and other factors that may cause our actual transactions, results, performance or achievements to be materially different from any future transactions, results, performance or achievements expressed or implied by such forward-looking statements, including our ability to obtain financing on acceptable terms or at all, and other risk factors included in the reports we file with the Securities and Exchange Commission (the "Commission"). We base these forward-looking statements on current expectations and projections about future events and the information currently available to us. Although we believe that the assumptions for these forward-looking statements are reasonable, any of the assumptions could prove to be inaccurate. Consequently, no representation or warranty can be given that the estimates, opinions, or assumptions made in or referenced by this press release, including, but not limited to, our ability to obtain financing, will prove to be accurate. We caution you that the forward-looking statements in this press release are only estimates and predictions, or statements or current intent. Actual results or outcomes, or actions that we ultimately undertake, could differ materially from those anticipated in the forward-looking statements due to risks, uncertainties or actual events differing from the assumptions underlying these statements. We caution investors not to rely on the forward-looking statements contained in or made in connection with this press release and encourage investors to review the reports we file with the Commission. The Company undertakes no duty or obligation to update any forward-looking statements contained in this press release as a result of new information, future events or changes in the Company's business plans or model.

Source: Helio Corporation