Hess Legal Counsel: Form 1-U - Filed by newsfilecorp.com

0001062993-26-002114.txt : 20260423 0001062993-26-002114.hdr.sgml : 20260423 20260423111449 ACCESSION NUMBER: 0001062993-26-002114 CONFORMED SUBMISSION TYPE: 1-U PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20260421 ITEM INFORMATION: Other Events FILED AS OF DATE: 20260423 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Frontieras North America CENTRAL INDEX KEY: 0002035321 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE SURFACE MINING [1221] ORGANIZATION NAME: 01 Energy & Transportation EIN: 872916838 STATE OF INCORPORATION: WY FILING VALUES: FORM TYPE: 1-U SEC ACT: 1933 Act SEC FILE NUMBER: 24R-01016 FILM NUMBER: 26886702 BUSINESS ADDRESS: STREET 1: 7349 VIA PASEO DEL SUR STREET 2: 515-181 CITY: SCOTTSDALE STATE: AZ ZIP: 85258 BUSINESS PHONE: 6025090950 MAIL ADDRESS: STREET 1: 1000 MAIN STREET SUITE 2300 CITY: HOUSTON STATE: TX ZIP: 77002 1-U 1 form1u.htm FORM 1-U Hess Legal Counsel: Form 1-U - Filed by newsfilecorp.com

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 1-U

CURRENT REPORT

Pursuant to Rule 257(b)(4) of Regulation A

Date of Report (Date of earliest event reported): April 21, 2026

FRONTIERAS NORTH AMERICA, INC.

File No. 024-12682

Wyoming

(State or other jurisdiction of incorporation or organization)

1000 Main Street Suite 2300

Houston, TX 77002

(Address of principal executive offices, including zip code)

(602) 509-0950

(Issuer's telephone number, including area code)

Item 9. Other Events.

On April 21, 2026, the Board of Directors of Frontieras North America, Inc. (the "Company") adopted a resolution approving a change in the Company's fiscal year end from September 30 to December 31, effective immediately. The change was made to better align the Company's financial reporting period with its operational and business cycle in the energy sector.

As a result of this change, the Company will file financial statements covering the transition period from October 1, 2025 to December 31, 2025 in its next annual report on Form 1-K. The change in fiscal year end does not require any adjustments to the Company's previously issued financial statements for the fiscal years ended September 30, 2025 and September 30, 2024, or the unaudited interim financial statements for the nine months ended June 30, 2025. This Form 1-U does not contain or incorporate by reference any financial statements.

Pursuant to the requirements of Regulation A, the issuer has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

FRONTIERAS NORTH AMERICA, INC.

By:
Name: Jose Lopez Title: Chief Financial Officer Date: April 23, 2026

GRAPHIC 2 form1uxu001.jpg GRAPHIC begin 644 form1uxu001.jpg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end