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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q/A
Amendment
No. 1
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended June 30, 2026
OR
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from April 1, 2026 to June 30, 2026
HyOrc
Corporation
(Exact
name of registrant as specified in its charter)
| Wyoming |
|
000-51048 |
|
91-1910791 |
State
or other jurisdiction of
incorporation
or organization |
|
Commission
File Number |
|
(I.R.S.
Employer
Identification
No.) |
3050
Post Oak Boulevard, Suite 510-Q60
Houston,
Texas 77056
(Address
of principal executive offices)
Registrant’s
telephone number, including area code: (281) 532-9034
Securities
registered pursuant to Section 12(b) of the Act:
| Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
| Common
Stock |
|
HYOR |
|
OTCQB |
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 during the preceding 12 months (or for 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.
| 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act).
☐
Yes ☒ No
As
of the latest practicable date, the registrant had 758,010,000 shares of common stock outstanding.
EXPLANATORY NOTE
HyOrc Corporation (the “Company”) is filing
this Amendment No. 1 on Form 10-Q/A (the “Amendment”) to its Quarterly Report on Form 10-Q for the quarter ended June 30,
2026, originally filed with the Securities and Exchange Commission on August 6, 2026 (the “Original Report”).
The Original Report was filed before completion of
the independent review of the Company’s interim financial information contemplated by Rule 10-01(d) of Regulation S-X. Subsequent
to that filing, Suri & Co., the Company’s independent registered public accounting firm, completed its review of the interim
financial information for the three and six months ended June 30, 2026, in accordance with PCAOB AS 4105, Reviews of Interim Financial
Information.
Suri & Co. communicated completion of its review
in October 2026 and reported an unqualified review conclusion with no material adjusted or unadjusted differences. The Company has not
changed the financial statements or accompanying notes as originally filed in connection with completion of that review.
This Amendment is intended to disclose the subsequent
completion of the review. Except as expressly described in this Amendment, the Company has not modified the Original Report. This Amendment
should be read in conjunction with the Original Report and the Company’s subsequent SEC filings.
PART
II — OTHER INFORMATION
Item
6. Exhibits
Exhibit 31.1 — Certification pursuant to Rule 13a-14(a)/15d-14(a) by the principal executive officer.
Exhibit 31.2 — Certification pursuant to Rule 13a-14(a)/15d-14(a) by the person performing the principal financial officer function.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Amendment to be signed on its behalf
by the undersigned, thereunto duly authorized.
| HYORC CORPORATION |
|
| |
|
|
| By: |
/s/
K. Reginald Fubara |
|
| |
K.
Reginald Fubara |
|
| |
Chief
Executive Officer (Principal Executive Officer) |
|
| Date: October 8th, 2026 |
|
