STOCK OPTIONS

9 Months Ended

Jul. 31, 2026

Share-Based Payment Arrangement [Abstract]

STOCK OPTIONS

NOTE 8: STOCK OPTIONS

On August 19, 2025, the Company adopted the Helio Corporation 2025 Equity Incentive Plan (the “2025 Plan”), which was also approved by the Company’s stockholders on August 19, 2025. The 2025 Plan is intended to assist the Company in recruiting and retaining employees, officers, directors, and consultants, and to provide incentives tied to increases in the value of the Company’s equity. Unless terminated earlier by the Board, the 2025 Plan will terminate on August 19, 2035, and no awards may be granted after that date.

The 2025 Equity Plan limits the shares of common stock authorized to be awarded as stock awards to 476,470 shares as of July 31, 2026 and October 31, 2025, respectively. As of July 31, 2026, 126,276 stock awards are available for grant under the 2025 Plan. Employees are provided stock options vesting over a period of four years with a one year cliff. After one year, 25% of the award size vests followed by 1/48^th of the award size for each month thereafter. On a case-by-case basis, options have been granted outright with no vest period.

During the three and nine months ended July 31, 2026 and 2025, there were no stock options granted.

Number of
Shares

Weighted Average
Exercise
Price ($)

Weighted
Average
Remaining
Term

Aggregate
Intrinsic
Value

Three and nine months ended July 31, 2025

Balance as of October 31, 2024

284,461

$

0.45

7.02

$

6,980,951

Issued

–

–

–

–

Canceled

–

–

–

–

Exercised

–

–

–

–

Balance as of January 31, 2025

284,461

$

0.45

6.77

$

6,980,951

Issued

–

–

–

–

Canceled

–

–

–

–

Exercised

–

–

–

–

Balance as of April 30, 2025

284,461

$

0.45

6.52

$

6,980,951

Issued

–

–

–

–

Canceled

–

–

–

–

Exercised

–

–

–

–

Balance as of July 31, 2025

284,461

$

0.45

6.27

$

6,980,951

Three and nine months ended July 31, 2026

Balance as of October 31, 2025

350,194

$

2.15

6.73

$

438,197

Issued

–

–

–

–

Canceled

–

–

–

–

Exercised

–

–

–

–

Balance as of January 31, 2026

350,194

$

2.15

6.48

$

1,618,854

Issued

–

–

–

–

Canceled

–

–

–

–

Exercised

10,521

$

0.45

–

–

Balance as of April 30, 2026

339,673

$

2.20

6.23

$

3,298,610

Issued

–

–

–

–

Canceled

–

–

–

–

Exercised

–

–

–

–

Balance as of July 31, 2026

339,673

$

2.20

5.98

$

3,038,367

Exercisable as of July 31, 2026

329,740

$

2.20

5.94

$

3,047,342

Stock-based compensation from stock awards for the nine months ended July 31, 2026 and 2025 was $81,159 and $126,603, respectively. Stock-based compensation from stock awards for the three months ended July 31, 2026 and 2025 was $21,778 and $38,349, respectively. As of July 31, 2026 and 2025, there remained $29,822 and $145,879 of unrecognized stock-based compensation from stock option awards, respectively.