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HOVR US Equity

New Horizon Aircraft Ltd.Industrials · Aircraft · CIK 1930021 · FY ends May 31
$1.87
+0.03 (+1.63%)
USD · as of 2026-08-21 · marketstack

HOVR · 10-K · period ended 2025-05-31

← all HOVR documents
filed 2025-08-22 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)

☒ ANNUAL REPORT PURSUANT TO SECTION

13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended May 31, 2025

or

☐ TRANSITION REPORT PURSUANT TO SECTION

13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from

to

Commission File Number 001-41607

NEW HORIZON AIRCRAFT LTD.

(Exact name of registrant as specified in its charter)

(State or other jurisdiction of (IRS Employer

incorporation or organization) Identification No.)

(Address of principal executive offices) (Zip Code)

(613)866-1935

(Registrant’s telephone number, including

area code)

Not applicable

(Former name, former address and former fiscal

year, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Class A Ordinary Shares, no par value HOVR The Nasdaq Stock Market LLC

Securities registered pursuant to section 12(g)

of the Act: None

Indicate by check mark if the registrant is a

well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not

required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒

Indicate by check mark whether the registrant

(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months

(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements

for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant

has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (Section 232.405

of this chapter) during the preceding 12 months (or such shorter period that the registrant was required to submit such files). Yes ☒

No ☐

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 ☐

Non-accelerated filer ☒ Smaller reporting company ☒

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. ☐

Indicate by check mark whether the registrant

has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial

reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or

issued its audit report. ☐

If securities are registered pursuant to Section

12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction

of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error

corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s

executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant

is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

The aggregate market value of voting stock held by non-affiliates of

the Registrant on November 30 2024, based on the closing price of $0.67 for shares of the Registrant’s Class A ordinary shares as

reported by The Nasdaq Global Market, was approximately USD $14,218,259. Class A ordinary shares beneficially owned by each executive

officer, director, and holder of more than 10% of our common stock have been excluded in that such persons may be deemed to be affiliates.

This determination of affiliate status is not necessarily a conclusive determination for other purposes.

As of August 21, 2025, there were 39,210,651 of

the registrant’s Class A ordinary shares, issued and outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

None.

TABLE OF CONTENTS

PART I 1

Item 1. Business 3

Item 1A. Risk Factors 12

Item 1B. Unresolved Staff Comments 33

Item 1C. Cyber Security 33

Item 2. Properties 35

Item 3. Legal Proceedings 35

Item 4. Mine Safety Disclosures 35

Item 6. Reserved 36

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 44

Item 8. Financial Statements and Supplementary Data 44

Item 9A. Controls and Procedures 44

Item 9B. Other Information 45

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 45

PART III 46

Item 10. Directors, Executive Officers and Corporate Governance 46

Item 11. Executive Compensation 53

Item 14. Principal Accountant Fees and Services 67

Item 15. Exhibits and Financial Statement Schedules 68

SIGNATURES 71

i

SPECIAL NOTE REGARDING

FORWARD-LOOKING STATEMENTS

Various statements in this

Annual Report on Form 10-K of New Horizon Aircraft Ltd. are “forward-looking statements” within the meaning of the Private

Securities Litigation Reform Act of 1995. Forward-looking statements involve substantial risks and uncertainties. All statements, other

than statements of historical facts, included in this report, including statements regarding our strategy, future operations, future financial

position, future revenues, projected costs, prospects, plans and objectives of management are forward-looking statements. These statements

are subject to risks and uncertainties (some of which are beyond our control) and are based on information currently available to our

management. Words such as “anticipate,” “believe,” “estimate,” “expect,” “intend,”

“may,” “plan,” “contemplates,” “predict,” “project,” “target,”

“likely,” “potential,” “continue,” “ongoing,” “will,” “would,”

“should,” “could,” or the negative of these terms and similar expressions or words, identify forward-looking statements.

The events and circumstances reflected in our forward-looking statements may not occur and actual results could differ materially from

those projected in our forward-looking statements. Such forward-looking statements are based on current expectations and involve inherent

risks and uncertainties, including risks and uncertainties that could delay, divert or change these expectations, and could cause actual

results to differ materially from those projected in these forward-looking statements. These risks and uncertainties include, but are

not limited to, those factors described under Part I, Item 1A: “Risk Factors.” Should one or more of these risks or uncertainties

materialize, or should any of our assumptions prove incorrect, actual results may vary in material respects from those projected in these

forward-looking statements.

This report contains market

data and industry forecasts that were obtained from industry publications. These data involve a number of assumptions and limitations,

and you are cautioned not to give undue weight to such estimates. We have not independently verified any third-party information. While

we believe the market position, market opportunity and market size information included in this report is generally reliable, such information

is inherently imprecise and subject to change.

All written and oral forward-looking

statements attributable to us or any person acting on our behalf are expressly qualified in their entirety by the cautionary statements

contained or referred to in this section. We caution investors not to rely on the forward-looking statements we make or that are made

on our behalf as predictions of future events. We undertake no obligation and specifically decline any obligation to update or revise

any forward-looking statements, whether as a result of new information, future events or otherwise, except as may be required under applicable

securities laws.

We encourage you to read the

management’s discussion and analysis of our financial condition and results of operations and our consolidated financial statements

contained in this Annual Report on Form 10-K. There can be no assurance that we will in fact achieve the actual results or developments

we anticipate or, even if we do substantially realize them, that they will have the expected consequences to, or effects on, us. Therefore,

we can give no assurances that we will achieve the outcomes stated in those forward-looking statements, projections and estimates.

ii

PART I

CERTAIN TERMS AND CONVENTIONS

All

references to “we,” “us,” “our,”, “Horizon”, the “Company” or similar terms

used in this annual report refer to New Horizon Aircraft Ltd., a British Columbia company, including its consolidated subsidiaries, unless

the context otherwise indicates.

All

references in this document to “Dollars” are expressed in Canadian Dollars (“CAD”, “$CAD”) and in

’000s (except per share data), unless otherwise indicated.

“2023 Equity Incentive

Plan” means the New Horizon Aircraft Ltd. 2023 Equity Incentive Plan, as amended.

“Amalgamation”

refers to the amalgamation of Merger Sub and Horizon in connection with the Business Combination, the resulting company, “Amalco,”

with Amalco being the wholly owned subsidiary of Pono.

“Articles”

refers to the governing documents of New Horizon Aircraft Ltd., adopted on January 11, 2024 in connection with the SPAC Continuance, as amended.

“BCBCA”

refers to the Business Corporations Act (British Columbia), as now in effect and as it may be amended from time to time.

“Board”

refers to the board of directors of New Horizon Aircraft Ltd.

“Business

Combination Agreement” refers to the business combination agreement, dated, August 15, 2023, by and among Pono, Pono Three Merger

Acquisitions Corp., a British Columbia company and wholly-owned subsidiary of Pono (“Merger Sub”) and Robinson Aircraft Ltd.,

d/b/a Horizon Aircraft (“Legacy Horizon”).

“Business

Combination” refers to the transactions related to the Business Combination Agreement, pursuant to which Pono was continued and

de-registered from the Cayman Islands and redomesticated as a British Columbia company on January 11, 2024, Merger Sub and Legacy Horizon

were subsequently amalgamated under the laws of British Columbia, and Pono changed its name to New Horizon Aircraft Ltd.

“$,”

“$CAD,” “CAD,” or “Dollars” refers to the lawful currency of Canada (expressed in Canadian dollars).

“Class

A ordinary shares” refers to the Class A ordinary shares, no par value per share, of New Horizon Aircraft Ltd.

“Code”

means the United States Internal Revenue Code, as amended.

“Exchange Act”

means the United States Securities Exchange Act of 1934, as amended.

1

“General Warrants”

means the warrants included within August 2024 registered share offering. Each General Warrant entitles the holder thereof to purchase

one Class A ordinary share for $0.75 per share.

“Initial

Public Offering” or “IPO” refers to the initial public offering of 11,500,000 units, with each unit consisting of one

Class A ordinary share, par value $0.0001 per share (the “Pono Class A ordinary shares”) and one warrant to purchase one Pono

Class A ordinary share, and each unit being sold at an offering price of $10.00 per unit, which closed on February 14, 2023 and the registration

statement on Form S-1 of which was declared effective by the SEC on February 9, 2023.

“Legacy

Horizon” refer to Robinson Aircraft, Ltd. d/b/a Horizon Aircraft, a British Columbia company, prior to the Business Combination.

“Merger Sub”

means Pono Three Merger Acquisitions Corp., a British Columbia company and a wholly-owned subsidiary of Pono.

“Placement Units”

means 563,375 units issued to the Sponsor in the Private Placement. Each Placement Unit consisted of one Placement Share and one

Placement Warrant.

“Placement Warrants”

means the warrants included within the Placement Units. Each Placement Warrant entitles the holder thereof to purchase one Pono Class A

ordinary share for $11.50 per share.

“Pono”

refers to Pono Capital Three, Inc., a Cayman Islands blank check company incorporated for the purpose of effecting a merger, share exchange,

asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, which in connection with

the Business Combination, was continued and de-registered from the Cayman Islands and redomesticated as a British Columbia company and

changed its name to New Horizon Aircraft Ltd.

“Pono

IPO,” “IPO” or “Initial Public Offering” means Pono’s initial public offering that was consummated

on February 14, 2023.

“Pre-funded

Warrants” refers to warrants to purchase the Class A ordinary shares at an exercise price of $0.0001 per share.

“Public

Warrants” refers to warrants to purchase the Class A ordinary shares at an exercise price of $11.50 per share.

“SEC”

means the U.S. Securities and Exchange Commission.

“Securities

Act” means the United States Securities Act of 1933, as amended.

“SPAC

Continuance” refers to the domestication of Pono as a British Columbia company in connection with the Business Combination.

“Sponsor”

means Mehana Capital LLC.

“USD

$,” “USD” or “U.S. Dollars” refers to the legal currency of the United States.

“Warrant Agreement”

means the Warrant Agreement, dated February 9, 2023, by and between Pono and Continental Stock Transfer & Trust Company.

“Warrants”

means any of the Public Warrants, General Warrants, Pre-funded Warrants, and the Placement Warrants.

2

Item 1. Business.

Overview

We are an advanced aerospace

Original Equipment Manufacturer (“OEM”) that is designing a next generation hybrid-electric Vertical Takeoff and Landing (“eVTOL”)

aircraft for the Regional Air Mobility (“RAM”) market. Our aircraft aims to offer a more efficient way to move people and

goods at a regional scale (i.e., from 50 to 500 miles), help to connect remote communities, and will advance our ability to deal with

an increasing number of climate-related natural disasters such as wildfires, floods, or droughts.

The product we are designing

and delivering is a hybrid electric 7-seat aircraft, coined the Cavorite X7, that can take off and land vertically like a helicopter.

However, unlike a traditional helicopter, for the majority of its flight it will fly in a configuration much like a traditional aircraft.

This would allow the Cavorite X7 to fly faster, farther, and operate more efficiently than a traditional helicopter. Expected to travel

at speeds surpassing 250 miles per hour at a range over 500 miles, we believe this aircraft will be a disruptive force to RAM travel.

The new and developing eVTOL

aircraft market has been made possible by a convergence of innovation across many different technologies. Batteries, immense strength

of light materials, computing power, simulation, and propulsion technology have all crossed a critical threshold to enable viable aircraft

designs such our Cavorite X7. This has resulted in the establishment and rapid growth of the Advanced Air Mobility (“AAM”)

market. Morgan Stanley has projected that the eVTOL aircraft market could reach USD $1 trillion (in the base case) by 2040 and USD

$9 trillion by 2050.

The Cavorite X7 architecture

is based on our patented fan-in-wing (“Horizon Omni-modal Vertical (HOVR) Wing” or “HOVR Wing”) technology, which

has been developed and tested over the last several years. While most of our competitors in the AAM industry rely on open rotor designs,

our HOVR Wing uses a series of ducted electric fans located inside the wings to produce vertical lift. After vertical takeoff, the aircraft

accelerates forward. At a safe speed, the wings close to conceal the fans inside the wings and the aircraft returns to a highly efficient

configuration. The ability to take off and land like a helicopter and fly forward like an airplane is the key differentiator to its performance.

A picture of Horizon’s 50%-scale prototype that has successfully

completed flight testing

3

The aircraft is powered

by a hybrid-electric main engine. For vertical flight, electrical power for the powerful ducted fans in the wings and canards comes

from two sources: an on-board generator driven by an internal combustion engine and an array of batteries. Augmenting the battery

power with generator power allows us to reduce battery size, recharge the aircraft after vertical takeoff or landing, and increase

safety. This aircraft is able to operate in austere locations without power, unlike other pure electric AAM aircraft designs that

will be forced to fly from charging station to charging station.

We believe that the technology

and configuration advantages of our Cavorite X7 aircraft will represent a significant market advantage. It is anticipated that our aircraft

will be significantly less expensive to own and operate than legacy helicopters with similar payload characteristics and will travel almost

twice as fast. The specifications for the aircraft call for it to be able to carry seven people with a useful load of 1,500 lbs., almost

twice the carriage capacity of many of our AAM peers. We believe the combination of carrying more people or goods, traveling faster, and

operating more efficiently will provide a strong economic model for broad adoption.

Our business operating model

is predicated on building and selling Cavorite X7 aircraft for both civilian and military use. We also believe that the extensive intellectual

property developed to enable the successful operation of our aircraft could be licensed to third parties to generate significant profit.

We have designed, built, and

completed flight testing of a 50%-scale prototype of our Cavorite X7 aircraft. This sub-scale prototype has been through hover testing

and successfully transitioned to forward flight. We have also partnered with Cert Centre Canada (3C) for development of a certification

basis that will be used to form the foundation for Type Certification with TCCA. Receiving a Type Certificate in accordance with

stated regulatory standards will certify compliance to applicable airworthiness standards for the Cavorite X7, a prerequisite for using

the aircraft in commercial operations. We believe our aircraft will be one of the first eVTOL aircraft to be certified for flight into

known icing conditions (“FIKI”), dramatically increasing operational utility. We are targeting Type Certification prior to 2030.

Patents and other Intellectual Property

In order to protect the novel

technologies that underpin the Cavorite X7 design, we have accumulated 31 issued and allowed patents thus far, the earliest expiry of

which will be 2035. The most significant of these patents are US non-provisional utility patents that protect the core fan-in-wing invention

and various other novel details required to enable its practical use. Amongst these issued patents are several design patents that seek

to protect the shape of the Cavorite X7 with its distinct forward swept main wings, unique empennage, and forward canards. Other intellectual

property exists in the areas of hybrid-electric propulsion; ducted fan propulsion unit blade and stator design, cooling, and electrical

control; control systems including novel yaw control software and hardware; and digital twin simulation.

The eVTOL Industry, Total Addressable Market

and its Drivers

The eVTOL aircraft market

is a developing sector within the transportation industry. This market sector is dependent on the successful development and implementation

of eVTOL aircraft and networks, none of which are currently in commercial operation. Morgan Stanley have projected that the eVTOL market

for moving people and moving goods could be between USD $1 trillion by 2040 and USD $9 trillion by 2050, as set forth in the

“Morgan Stanley Research, eVTOL/Urban Air Mobility TAM Update” report released in May 2021 (the “Morgan Stanley

Report”).

Furthermore, in its 2021 Regional

Air Mobility report, NASA has highlighted that while the United States has over 5,000 airports, only 30 of them support 70% of all

travelers.1 This report highlights that the average American lives within 16 minutes of an airport yet must travel hours

to larger hubs for even shorter regional travel. 73% of Americans prefer road travel over flying, even if that means spending hours

in gridlocked traffic. Accordingly, we believe there is a significant opportunity to improve regional travel through the use of intelligently

designed eVTOL aircraft.

4

Regional Air Mobility

Regional Air Mobility (“RAM”)

is a term that represents a faster, more efficient way of moving people and goods between 50 and 500 miles. With the development of more

economical, versatile, and safe aircraft like Horizon Aircraft’s Cavorite X7 that can flexibly travel between regional locations,

it is little wonder that the market demand is high for these types of machines.

NASA highlights that RAM has

the potential to fundamentally change how we travel and receive our goods by “bringing the convenience, speed, and safety of

air travel to all Americans, regardless of their proximity to a travel hub or urban center” and “through targeted investments,

RAM will increase the safety, accessibility, and affordability of regional travel while building on the extensive and underutilized federal,

state, and local investment in our nation’s local airports.”

New types of aircraft capable

of operating with very limited ground infrastructure can deliver critical supplies to remote communities, transport critically injured

people to the hospital faster and more efficiently, help with disaster relief operations, and can help service people around the world

in special military missions.

Another report from Morgan

Stanley projects that eVTOL technology is expected to revolutionize logistics due to advantages in speed, efficiency and accessibility

over current trucks, airplane and train freight transportation. In addition, the Morgan Stanley Report cites the potential for eVTOL technology

to provide a viable and affordable transportation solution in geographic locations without a current viable solution (such as rural or

island communities) and to expand the possibilities for 24-hour delivery or overnight parcel delivery in regions where existing transport

modes are slow.

The large RAM market opportunity

is precipitated by a transportation system that is insufficient to handle increasing demand without time delays, high infrastructure and

maintenance costs and adverse environmental impact. Since 1990, global passenger flows have increased by more than 125% across all major

modes of travel while global trade volume has increased by approximately 200%. To counter the rapidly increasing demand for mobility and

logistics, governments worldwide are investing a total of approximately USD $1 trillion per annum into transport infrastructure,

which is three times more as compared to twenty years ago. Despite these investments, our regional transport systems have not fundamentally

improved.

In response, governments are

increasing their support for the development of both urban and regional eVTOL networks, and sustainable aviation more generally, through

regulatory incentives and investment. For example, the Canadian government recently introduced the Initiative for Sustainable Aviation

Technology (INSAT) where $350M will be invested into innovative companies focused on sustainable aviation solutions. We believe that Horizon

Aircraft could be an ideal match for the recent government funding opportunities and has benefited from awards via government grants already

exceeding $CAD 2 million.

The History of Horizon Aircraft

Horizon was founded in 2013

to develop an innovative prototype amphibious aircraft. However, as we investigated the latest advancements in the areas of electric motor

and battery technologies, we realized that a new high-utility type of aircraft concept was feasible. The experienced aircraft development

team shifted to developing the unique Cavorite X-series concept, specifically a 7-person hybrid eVTOL aircraft. In June of 2021,

Horizon was acquired by Astro Aerospace Ltd. (“Astro”), an OTCQB-listed company, in an all-stock deal. In August of 2022,

Astro and Horizon agreed to unwind the deal and Horizon was sold back to its original shareholders.

After re-privatizing from

Astro, Horizon successfully raised funding to support the continued development and testing of its sub-scale prototypes as well as to

continue progress on the detailed design of a full-scale technical demonstrator aircraft.

Sub-Scale Prototypes

We have built many sub-scale

prototype aircraft. Commencing with a smaller 1/7th-scale aircraft, we have now completed flight testing on a half-scale prototype.

This large prototype has a 22-foot wingspan and weighs approximately 600 lbs. This aircraft has been through successful testing in hover,

wind tunnel, and forward transition flight. All testing yielded positive results, and the aircraft has performed significantly above initial

expectations in respect to both power and stability.

5

Full-Scale Cavorite X7 Aircraft Concept

Based on positive initial

testing results, the team has transitioned to building a full-scale technical demonstrator aircraft. This demonstrator aircraft will be

designed to hold seven (7) people: six (6) passengers and one (1) pilot. Updated performance estimates from early sub-scale

testing indicate that the full-scale hybrid-electric Cavorite X7 will be able to travel at speeds that may surpass 250 mph and carry 1,500

lbs. of useful load over 500 miles with the appropriate fuel reserves.

Business Combination

On February 14, 2023, Pono

consummated its Initial Public Offering. On January 12, 2024 (the “Closing Date”), we consummated the Business Combination

which resulted in the combination of Pono with Legacy Horizon, pursuant to the previously announced Business Combination Agreement, following

the approval at the extraordinary general meeting of the shareholders of Pono held on January 4, 2024. On January 10, 2024, pursuant to

the Business Combination Agreement, the Company initiated the SPAC Continuance when Pono was continued and de-registered from the Cayman

Islands when the Cayman Islands Registrar of Companies issued a Certificate of De-Registration. On January 11, 2024, the Company completed

the SPAC Continuance and re-domesticated as a British Columbia company and in connection therewith, effected the Articles, under the laws

of British Columbia. Pursuant to the Business Combination Agreement, on January 12, 2024, Merger Sub and Legacy Horizon were amalgamated

under the laws of British Columbia, and Pono changed its name to New Horizon Aircraft Ltd.

Our Competitive Strengths

We believe that our business

benefits from several competitive strengths, including the following:

Proprietary Ducted Fan-in-Wing Technology — the

“HOVR Wing” System

The majority of our competitors

use “open propeller” eVTOL vertical lift architectures. We employ our own proprietary HOVR Wing technology that provides a

number of important advantages:

6

Agile Team with Significant Aerospace and

Operational Experience

We were founded by a team

with deep experience in the aerospace industry. Our team boasts individuals who have led the design, construction and testing of new aircraft

types and have deep industry experience. The leadership team within Horizon also includes personnel with significant experience in

human resources and information technology which we believe will facilitate cohesion, effectiveness and security as the company continues

to grow.

Operational Experience

Many of our principal engineers

and technicians have significant operational experience. Many are active pilots. For example, our CEO was an active CF-18 fighter pilot

for nearly 20 years and holds a commercial Airline Transport Pilot’s License. This experience allows the team to visualize

operating this innovative aircraft in the real world. Design considerations for easy field repair, safety, performance, and a focus on

lowering operational costs has been foundational to the Cavorite X7 design and development. We believe this deep operational experience

and design consideration has led to a machine concept that will support for-profit operators, thereby increasing demand for the aircraft.

Our Strategy

Build Aircraft for the Rapidly Growing Regional

Air Mobility Market

We are focusing our initial

services on Regional Air Mobility. Beyond simple movement of cargo and people at the regional level — 50 to 500 miles — the

aircraft will be able to economically conduct a number of unique missions such as:

Develop Unique Technologies That Can be

Broadly Licensed to Generate Revenue

We expect that the technology

we are developing for the Cavorite X7 aircraft may be broadly useful across the industry. For example, the unique HOVR Wing concept could

support other designs across the industry or within military applications. These technologies offer potential to significantly enhance

revenue.

Our Cavorite X7 Hybrid eVTOL Aircraft Concept

Our full-scale Cavorite X7

Hybrid eVTOL aircraft is currently being built. The combination of unique architecture, hybrid power, and proprietary ducted fan-in-wing

technology enables it to take off and land vertically while also flying at speeds much greater than a typical helicopter. We anticipate

that the final production aircraft will be able to carry six (6) passengers and one (1) pilot at ranges over 500 miles and at

speeds that may surpass 250 miles per hour.

7

Ducted Fan-in-Wing “HOVR Wing”

Technology

Our unique HOVR Wing technology

is described above and is protected by a US non-provisional utility patent. This technology allows the aircraft to return to an aerodynamically

efficient configuration enroute. The ability to fly as a traditional aircraft enroute has many operational advantages and may offer a

faster route to certification for commercial use.

During a vertical takeoff,

an array of electrically powered ducted fans located in the wings and canards provide the required lift. For transition to forward flight,

the aircraft starts its rear pusher propeller and accelerates forward to a safe speed at which point the canards and wings close systematically

to conceal the fans within the wings. At this point, the aircraft is in a normal configuration much like a traditional aircraft. The balance

of the mission can then be conducted in a highly efficient manner. For landing, the reverse process occurs.

This design is both efficient

and safe. During hover, multiple fans can fail with the aircraft maintaining hover. For example, during flight testing the 50%-scale prototype

aircraft hovered with 20% of its fans disabled. In addition, as outlined below, there are two sources of electricity for the fans: an

onboard generator and a battery array. Even at moderate forward speed the generator can support the full electrical power requirements

in the unlikely event of dramatic full battery array failure. For increased durability, each fan unit is electrically, mechanically, and

thermally isolated from the others, mitigating the chance of a cascading failure.

This aircraft concept also

naturally allows for Conventional Takeoff and Landing (CTOL) as well as Short Takeoff and Landing (STOL). If one end of the mission calls

for loading of important cargo at an airport logistics hub or delivery to an airport, the Cavorite X7 can easily operate like a traditional

aircraft. Notably, in CTOL and STOL operational modes, the aircraft’s payload would also increase.

The Cavorite X7 hybrid eVTOL during transition

to forward flight

Hybrid Electric Power System

By their very nature, VTOL

aircraft will excel at delivering critical goods and services to remote locations. These remote locations may not have the charging infrastructure

to support purely electric VTOL aircraft. The Cavorite X7 will use a hybrid power system. This system will provide two sources of electrical

power during demanding vertical takeoff and landing operations and will allow the battery array to re-charge in flight and after a mission.

The batteries will be designed for high power draw, so they will naturally support quick charging.

8

For remote operations, the

aircraft effectively becomes a power generation station. After landing the aircraft can recharge itself in minutes and will be able to

produce usable power should that be required, for example during a disaster relief mission where the power grid is offline. The Cavorite

X7 could land in a parking lot and provide charging or power for communications that has been disrupted.

The hybrid power system will

emit less greenhouse gas emissions than a traditional turbine engine when compared to a traditional helicopter. The aircraft draws significant

electrical energy from the battery array during vertical takeoff and landing, reducing emissions during this phase. In addition, enroute

the aircraft is in an aerodynamically efficient configuration as compared to a helicopter, dramatically lowering the power required to

travel. The combination of these two factors is a compelling sustainability improvement over current VTOL aircraft.

Safety by Design

The safety, performance, and

reliability of our aircraft will be key factors in achieving customer acceptance of our aircraft for commercial use. First and foremost,

our aircraft design is focused on safety. There are several important considerations in the design concept that augment safety:

Performance

The Cavorite X7 will also

benefit from significant performance. First, due to its aerodynamically efficient configuration enroute, it will be fast. We are anticipating

a maximum dash cruise speed of at least 250 knots, with a more efficient enroute speed likely just over 200 knots. Our initial estimates

also indicate that in VTOL mode it will have a 1,500 lb. useful load, which is the amount of combined fuel and payload it can carry. This

could increase to 1,800 lbs. when the aircraft operates in STOL or CTOL modes. Finally, our initial estimates indicate the aircraft will

be able to travel 500 miles with medium payloads with full operational fuel reserves. This is an aircraft design that was designed to

do work in the real world, and we believe our customers will recognize and appreciate this.

9

Flight into Known Icing and Other Operational

Challenges

We believe that the

Cavorite X7 design may be one of the only viable VTOL designs that could be certified for Flight into Known Icing. This is due to

its unique characteristic of flying like a traditional aircraft for enroute flight, without multiple open rotors that could

accumulate ice. Transition to and from vertical flight would occur in Visual Meteorological Conditions, essentially clear of any

clouds. As a result, enroute there would only be one propeller exposed to icing conditions should there be a requirement to fly

through clouds that could cause ice accumulation. This propeller can be electrically heated for anti-icing purposes, something that

is common in commercial regional turboprop operations. Furthermore, with a significant amount of on-board electrical power available

enroute, electrothermal coatings may be used to help prevent or remove ice on lift surfaces. Finally, with a turbine engine the

aircraft systems will have access to warm bleed air that could be circulated for anti-icing or de-icing.

Bird strikes are also an area

of concern for commercial flight. Our aircraft concept has only one exposed propeller that is partially protected by the fuselage. Unlike

many compound open rotor designs where losing one blade may cause a cascading failure, our aircraft operates like any number of the thousands

of commercial regional aircraft already certified and operating profitably.

Challenging weather is often

difficult for regional commercial flight operations. The Cavorite X7’s hybrid power system and efficient enroute configuration will

likely make it more resilient in the face of bad weather. Increased speed and range over pure electric VTOL regional aircraft should allow

for increased versatility, able to divert to a backup airfield or vertiport, go around unexpected storms, or deal with unexpected winds

that could negatively impact slower designs. We feel that this, coupled with FIKI certification, could offer a significant operational

advantage over our competitors.

Aviation Regulations

In Canada and the U.S., civil

aviation is regulated by the TCCA and the Federal Aviation Administration (FAA) respectively. These two regulatory bodies control all

aspects of certifying a new aircraft for commercial flight (Type Certification), production of that aircraft (Production Certification)

and issuance of an Air Operations Certificate (AOC) to organizations who wish to use the aircraft in commercial operations.

We intend to seek approval

for the design of the Cavorite X7 by obtaining a Type Certificate under TCCA using Canadian Air Regulations (CAR) §523 under Normal

Category, Level 2 — for aeroplanes with 2 to 6 passengers. Due to the innovative design of the Cavorite X7, it is expected

that TCCA will invoke certain regulations and standards from CAR §527, (helicopter certification requirements) and

additional Special Conditions. We have engaged Flight Test Centre of Excellence (3C) as partners who will perform the role of

Applicant’s Representative for the certification effort. 3C has extensive expertise in developing and executing aircraft

certification programs and is helping to prepare our formal application to TCCA. We have also had initial discussions with the FAA

and plan to run a parallel program that would greatly expedite certification for use in the United States.

While working towards a Type

Certificate for our aircraft that will enable sales for commercial use, we will also be pursuing a Production Certificate. Once obtained,

this will allow volume manufacturing to meet the demand that we anticipate. Companies using our aircraft for commercial operations will

require an AOC.

As we will not be permitted

to deliver commercially produced aircraft to customers until we have obtained TCCA type certification, no material sales revenue from

aircraft deliveries is expected to be generated before TCCA certification issuance. The process of obtaining a valid type certificate,

production certificate and airworthiness certificate for the Cavorite X7 will take several years. Any delay in the certification

process could negatively impact us by requiring additional funds to be spent on the certification process and by delaying our ability

to sell aircraft.

10

Marketing

Our marketing strategy is

intended to build industry and consumer awareness of our technology. We are working with several external firms to develop and execute

a robust marketing plan. Marketing efforts will include comprehensive Communication, Investor Relations, and Public Relations plans to

ensure consumer understanding, investor confidence, and entering the public consciousness as developmental operations continue. Our overarching

value proposition will focus on the benefits of our Cavorite X7 platform and its wide array of superior operational capabilities, while

maintaining the highest safety standards. We also believe that the striking visual design of the aircraft coupled with market leading

utility will be an important point of differentiation from our competition.

Competition

The current eVTOL landscape

in North America and more broadly from a global perspective is competitive. Alternative technologies, either known or unknown, could bring

more attractive eVTOL designs to the marketplace. We believe that our primary competition for market share will come from similar minded

companies that come to realize that Regional Air Mobility may offer a more compelling initial business case as compared to early eVTOL

designs. These companies could employ similar design architectures alongside hybrid-electric power systems and challenge our Cavorite

X7. However, at present the vast majority of our eVTOL competition are pursuing purely electric flight, which currently leaves most lagging

behind from a speed, range and cargo-carrying capability.

Human Resources

As of August 21, 2025, we

had 28 employees in Canada and 2 employees outside of Canada. None of our employees are subject to a collective bargaining agreement

or represented by a trade or labor union. We consider our relationship with our employees to be suitable. We believe that our turnover

and productivity levels are at acceptable levels.

Properties

Horizon leases office space and an aircraft hangar in Lindsay, Ontario,

which serves as the corporate headquarters, and office space and light composite manufacturing space in Haliburton, Ontario. Horizon believes

that these properties are sufficient for its business and operations as currently conducted. The Company is currently exploring locations

for future scalable manufacturing operations.

Corporate Information

On January 11, 2024, we continued and de-registered from the Cayman

Islands and redomiciled under the laws of the Province of British Columbia, Canada. Our principal executive offices are located at 3187

Highway 35, Lindsay, Ontario, K9V 4R1, and our telephone number is (613) 866-1935. Our website is https://www.horizonaircraft.com/.

Our website and the related information that can be accessed through such website does not form part of this report.

Legal Proceedings

As of August 21, 2025, we

were not a party to any material legal proceedings. From time to time, we may become involved in legal proceedings arising in the ordinary

course of our business. Regardless of the outcome, litigation can have an adverse impact on us due to defense and settlement costs, diversion

of management resources, negative publicity and reputational harm and other factors.

11

Item 1A. Risk Factors.

The following risk factors

apply to the business and operations of Horizon and its consolidated subsidiaries. The occurrence of one or more of the events or circumstances

described in these risk factors, alone or in combination with other events or circumstances, may adversely affect the ability to realize

the anticipated benefits of the Company and may have an adverse effect on the business, cash flows, financial condition and results of

operations of Horizon. We may face additional risks and uncertainties that are not presently known to us or that we currently deem immaterial,

which may also impair our business, cash flows, financial condition and results of operations.

All figures noted are in thousands of Canadian dollars

unless noted otherwise.

Risks Related to Our Business and Industry

We have incurred losses and expect to incur

significant expenses and continuing losses for the foreseeable future, and we may not achieve or maintain profitability.

We expect to incur significant

operating losses. We have not yet started commercial operations, making it difficult for us to predict our future operating results, and

we believe that we will continue to incur operating losses until at least the time we begin commercial operations with aircraft deliveries

or licensing revenues. As a result, our losses may be larger than anticipated, and we may not achieve profitability when expected, or

at all, and even if we do, we may not be able to maintain or increase profitability.

We expect our operating expenses

to significantly increase over the next several years as we complete our aircraft design, build, testing, and manufacturing. We expect

the rate at which we incur losses will be significantly higher in fiscal 2026 and beyond as we engage in the following activities:

● building up inventories of parts and components for our aircraft;

● testing and certifying the performance and operation of our aircraft;

● developing and launching our digital platform and customer user interface;

12

Because we will incur the

costs and expenses from these efforts before we receive any associated revenue, our losses in future periods will be significant. In addition,

we may find that these efforts are more expensive than we currently anticipate or that these efforts may not result in the revenue we

anticipate, which would further increase our losses. Furthermore, if our future growth and operating performance fails to meet investor

or analyst expectations, or if we have future negative cash flow or losses resulting from our investment in acquiring customers or expanding

our operations, this could have a material adverse effect on our business, financial condition and results of operations.

The eVTOL market may not continue to develop,

eVTOL aircraft may not be adopted by the transportation market, eVTOL aircraft may not be certified by transportation and aviation authorities

or eVTOL aircraft may not deliver the expected reduction in operating costs or time savings.

eVTOL aircraft involve a complex set of technologies and are subject

to evolving regulations, many of which were originally not intended to apply to electric and/or VTOL aircraft. Before any eVTOL aircraft

can fly passengers, manufacturers and operators must receive requisite regulatory approvals, including, but not limited to, aircraft type

certificate and certification related to production of the aircraft. As of now, there are no eVTOL aircraft that have passed certification

by TCCA, EASA or the FAA for commercial operations in Canada, Europe or the United States, respectively, and there is no assurance

that our current serial prototype for the Cavorite X7 aircraft will receive government certification in a way that is market-viable or

commercially successful, in a timely manner or at all. Gaining government certification requires us to prove the performance, reliability

and safety of its Cavorite X7 aircraft, which cannot be assured. Any of the foregoing risks and challenges could adversely affect our

prospects, business, financial condition and results of operations.

The success of our business depends on the

safety and positive perception of our aircraft, the establishment of strategic relationships, and of our ability to effectively market

and sell aircraft that will be used in Regional Air Mobility services.

We expect that the success of selling our aircraft will be highly dependent

on our target customers’ embrace of Regional Air Mobility and eVTOL vehicles, which we believe will be influenced by the public’s

perception of the safety, convenience and cost of our Cavorite X7 specifically but also of the industry as a whole. As a new industry,

the public has low awareness of Regional Air Mobility and eVTOL vehicles, which will require substantial publicity and marketing campaigns

in a cost-effective manner to effectively and adequately target and engage our potential customers. If we are unable to demonstrate the

safety of our aircraft, the convenience of our aircraft, and the cost-effectiveness of our use in Regional Air Mobility services as compared

with other commuting, goods transportation, airport shuttle, or regional transportation options, our business may not develop as we anticipate

we could, and our business, revenue and operations may be adversely affected. Further, our sales growth will depend on our ability to

develop relationships with infrastructure providers, airline operators, other commercial entities, municipalities and regional governments

and landowners, which may not be effective in generating anticipated sales, and marketing campaigns can be expensive and may not result

in the acquisition of customers in a cost-effective manner, if at all. If conflicts arise with our strategic counterparties, the other

party may act in a manner adverse to us and could limit our ability to implement our strategies. Our strategic counterparties may develop,

either alone or with others, products or services in related fields that are competitive with our products and services.

We have a limited operating history and

face significant challenges to develop, certify, and manufacture our aircraft. Our Cavorite X7 eVTOL aircraft remains in development,

and we do not expect to deliver any aircraft until prior to 2030, at the earliest, if at all.

We were incorporated in 2013,

and we are developing an aircraft for the emerging Regional Air Mobility market, which is continuously evolving. Although our team has

experience designing, building and testing new aircraft, we have no experience as an organization in volume manufacturing of our planned

Cavorite X7 aircraft. We cannot assure that us or our suppliers and other commercial counterparties will be able to develop efficient,

cost-effective manufacturing capability and processes, and reliable sources of component supplies that will enable us to meet the quality,

price, engineering, design and production standards, as well as the production volumes, required to successfully produce and maintain

Cavorite X7 aircraft. Based on our current testing and projections, we believe that we can achieve our business plan and forecasted performance

model targets in terms of aircraft range, speed, energy system capacity, and payload for our full-scale Cavorite X7 aircraft.

13

Detailed design and build

of our full-scale Cavorite X7 aircraft has not yet been completed, and many of the systems, the aerodynamics, the structure, and other

critical elements of the design have yet to be designed, produced, and tested at full-scale. As such, we might not achieve all, or any,

Source: SEC EDGAR (public domain) · 10-K for the period ended 2025-05-31, filed 2025-08-22 · accession 0001213900-25-079570

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