---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-035833"
form_type: "8-K/A"
ticker: "HOVR"
cik: "0001930021"
company_name: "New Horizon Aircraft Ltd."
filed_at: "2024-04-24T23:59:59+00:00"
generated_at: "2026-06-03T09:53:18.690454+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "low"
source: SEC EDGAR
---

# New Horizon Aircraft files 8-K/A with restated financials reclassifying deferred development costs to R&D

## Summary
- Filed Amendment No. 2 to 8-K from Jan 12, 2024; restating Legacy Horizon's financials.
- Restatement reclassifies previously capitalized deferred development costs to operating R&D costs for FY ended May 31, 2023.
- Restated audited financials for Robinson Aircraft Ltd. for years ended May 31, 2023 and 2022 attached as Exhibit 99.1.
- No other amendments or updates; earlier filings remain unchanged.

## SEC filing metadata
- accession: 0001213900-24-035833
- form_type: 8-K/A
- ticker: HOVR
- cik: 0001930021
- company_name: New Horizon Aircraft Ltd.
- filed_at: 2024-04-24T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: low
- sec_items: 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1930021/000121390024035833/0001213900-24-035833-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1930021/000121390024035833/ea0204402-8ka2_new.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-035833
- JSON: https://secwatch.observer/filing/0001213900-24-035833.json
- Plain text: https://secwatch.observer/filing/0001213900-24-035833.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.