HNO International Inc.

06/26/2025 | Press release | Distributed by Public on 06/26/2025 15:06

Amendment to Annual Report (Form 10-K/A)

This Amendment No. 1 to the Annual Report on Form 10-K for the fiscal year ended October 31, 2024 (the "Form 10-K/A") is being filed by HNO International, Inc. (the "Company") in response to comments received from the Staff of the Division of Corporation Finance, Office of Energy & Transportation of the U.S. Securities and Exchange Commission ("SEC") as set forth in the Staff's comment letter dated May 29, 2025.

This Amendment No. 1 includes revisions to the following items in the original Form 10-K to address the Staff's comments:

  • Item 7 - Management's Discussion and Analysis of Financial Condition and Results of Operations, to expand the discussion of operating expenses, liquidity, capital resources, and capital commitments.
  • Item 8 - Financial Statements and Supplementary Data, to revise the presentation of stock-based compensation, segment reporting disclosures, and to reflect changes to the Report of Independent Registered Public Accounting Firm.

Except as described above, no other changes have been made to the Form 10-K as originally filed on March 20, 2025. This Amendment does not reflect events occurring after the date of the original filing and does not modify or update any other disclosures made in the original Form 10-K.

TABLE OF CONTENTS

PART I Page
Item 1. Business 5
Item 1A. Risk Factors 10
Item 1B. Unresolved Staff Comments 19
Item 2. Properties 20
Item 3. Legal Proceedings 20
Item 4. Mine Safety Disclosures 20
PART II
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 20
Item 6. [Reserved] 24
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations 24
Item 7A. Quantitative and Qualitative Disclosures About Market Risk 27
Item 8. Financial Statements and Supplementary Data 27
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 28
Item 9A. Controls and Procedures 28
Item 9B. Other Information 28
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 29
PART III
Item 10. Directors, Executive Officers and Corporate Governance 29
Item 11. Executive Compensation 31
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 32
Item 13. Certain Relationships and Related Transactions and Director Independence 33
Item 14. Principal Accountant Fees and Services 35
PART IV
Item 15. Exhibits, Financial Statement Schedules 36
Item 16. Form 10-K Summary 38
Signatures 39
HNO International Inc. published this content on June 26, 2025, and is solely responsible for the information contained herein. Distributed via SEC EDGAR on June 26, 2025 at 21:06 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]