{"filing":{"accession_number":"0001683168-26-005762","cik":"0001953988","ticker":"HLEO","company_name":"Helio Corp /FL/","form":"8-K","filing_date":"2026-07-24","report_date":"2026-07-20","primary_document":"helio_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1953988/000168316826005762/helio_8k.htm"},"events":[{"id":20471,"run_id":18424,"accession_number":"0001683168-26-005762","anchor_item_number":"5.03","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.35,"summary":"A reverse stock split (1-for-5) is a capital structure change that affects all shareholders' holdings proportionally. While reverse splits are often associated with financial distress or delisting risk mitigation, this disclosure focuses on the mechanical amendment to the Articles of Incorporation and the automatic combination of shares. The event is material to investors as it affects share count and potentially signals underlying financial or listing concerns, but the taxonomy lacks a precise fit—it is neither a dilutive issuance (which involves new equity creation) nor a governance amendment (which would be routine). This is best classified as a capital structure event with material implications, though the confidence is low due to the mismatch between the event's nature and available categories.","company_name":"Helio Corp /FL/","ticker":"HLEO","filing_date":"2026-07-24","form":"8-K","submitted_at":null,"items":[{"id":19838,"accession_number":"0001683168-26-005762","item_number":"5.03","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.35,"reasoning":"A reverse stock split (1-for-5) is a capital structure change that affects all shareholders' holdings proportionally. While reverse splits are often associated with financial distress or delisting risk mitigation, this disclosure focuses on the mechanical amendment to the Articles of Incorporation and the automatic combination of shares. The event is material to investors as it affects share count and potentially signals underlying financial or listing concerns, but the taxonomy lacks a precise fit—it is neither a dilutive issuance (which involves new equity creation) nor a governance amendment (which would be routine). This is best classified as a capital structure event with material implications, though the confidence is low due to the mismatch between the event's nature and available categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:22:38.698567+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":19838,"accession_number":"0001683168-26-005762","item_number":"5.03","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.35,"reasoning":"A reverse stock split (1-for-5) is a capital structure change that affects all shareholders' holdings proportionally. While reverse splits are often associated with financial distress or delisting risk mitigation, this disclosure focuses on the mechanical amendment to the Articles of Incorporation and the automatic combination of shares. The event is material to investors as it affects share count and potentially signals underlying financial or listing concerns, but the taxonomy lacks a precise fit—it is neither a dilutive issuance (which involves new equity creation) nor a governance amendment (which would be routine). This is best classified as a capital structure event with material implications, though the confidence is low due to the mismatch between the event's nature and available categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:22:38.698567+00:00","company_name":"Helio Corp /FL/","ticker":"HLEO","filing_date":"2026-07-24"}]}