As someone on the official forum asked about image orientation, I thought I would try Hugin.
Using THETA Desktop application on Windows
Initially Hugin shows the orientation the same as the THETA App
I set the roll to 180 in Hugin to flip the image.
Although there’s only one image, the only way I found to output the Hugin project as JPEG is to choose stitch.
Viewable in THETA desktop viewer.
As this is my first time using Hugin, additional tips from the community is appreciated. Please post them below.