OTC: YBGJ
Yubo International Biotech LtdCIK 0000895464 · SIC 3845 · Electromedical Equipment
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Latest financial statements
From 10-Q filed Nov 10, 2026 (period ending Sep 30, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.
Consolidated Statements of Operations and Comprehensive Income (Loss)
| Description | Three months ended September 30, 2026 (unaudited) | Three months ended September 30, 2025 (unaudited) | Nine months ended September 30, 2026 (unaudited) | Nine months ended September 30, 2025 (unaudited) |
|---|---|---|---|---|
| Revenue | ||||
| Sales of products and services | - | - | - | - |
| Cost of goods and services sold | - | - | - | - |
| Gross Profit | - | - | - | - |
| Operating expenses: | ||||
| Employee compensation | 163,649 | 192,869 | 520,930 | 582,530 |
| Occupancy | 28,707 | 46,920 | 85,507 | 146,366 |
| Depreciation and amortization of property and equipment | 650 | 41,893 | 27,188 | 124,900 |
| Amortization of intangible assets | 1,772 | 1,694 | 5,260 | 8,454 |
| Other operating expenses | 8,610 | 26,758 | 92,637 | 39,978 |
| Total Operating Expenses | 203,388 | 310,134 | 731,522 | 902,228 |
| Income (loss) from operations | (203,388) | (310,134) | (731,522) | (902,228) |
| Other Income (Expenses) | ||||
| Other income (expenses), net | (338) | (18) | (35,951) | (60) |
| Total Other Income (Expenses) | (338) | (18) | (35,951) | (60) |
| Loss before Provision for Income Tax | (203,726) | (310,152) | (767,473) | (902,288) |
| Provision for Income Tax | - | - | - | - |
| Net loss | (203,726) | (310,152) | (767,473) | (902,288) |
| Net loss attributable to non-controlling interest | (15,350) | (33,381) | (58,540) | (84,458) |
| Net loss attributable to common stockholders | (188,376) | (276,771) | (708,933) | (817,830) |
| Net loss per share basic and diluted | - | - | - | (0.01) |
| Weighted average common shares outstanding basic and diluted | 170,420,790 | 147,870,790 | 170,420,790 | 129,273,537 |
| Comprehensive income (loss) | ||||
| Net loss to the Company | (188,376) | (276,771) | (708,933) | (817,830) |
| Net loss to non-controlling interests | (15,350) | (33,381) | (58,540) | (84,458) |
| Foreign currency translation adjustment to the Company | (38,983) | (40,779) | (186,360) | 49,406 |
| Foreign currency translation adjustment to non-controlling interests | - | 75,635 | - | 18,467 |
| Total comprehensive income (loss) | (242,709) | (275,296) | (953,833) | (834,415) |
Consolidated Balance Sheets
| Description | September 30, 2026 (Unaudited) | December 31, 2025 |
|---|---|---|
| ASSETS | ||
| Current assets | ||
| Cash | 9,465 | 8,062 |
| Receivables | 123,473 | 138,043 |
| Prepaid expenses | 123,385 | 209,316 |
| Inventory | 22,410 | 24,034 |
| Due from related parties | 300,619 | 288,057 |
| Total Current Assets | 579,352 | 667,512 |
| Property and equipment, net | 17,125 | 43,030 |
| Intangible assets, net | 38,540 | 42,080 |
| Operating lease right of use asset | - | 78,783 |
| Lease security deposit | 16,374 | 15,690 |
| Total Assets | 651,391 | 847,094 |
| LIABILITIES AND SHAREHOLDERS' EQUITY | ||
| Current liabilities | ||
| Accounts payable and accrued expenses (including accounts payable and accrued expenses of VIE without recourse to the Company of $1,349,598 and $1,008,758 as of September 30, 2026 and December 31, 2025, respectively) | 1,403,836 | 1,060,730 |
| Advances from prospective customers (including advances from prospective customers of VIE without recourse to the Company of $467,713 and $440,344 as of September 30, 2026 and December 31, 2025, respectively) | 467,713 | 440,344 |
| Due to related parties (including due to related parties of VIE without recourse to the Company of $1,527,807 and $1,061,372 as of September 30, 2026 and December 31, 2025, respectively) | 1,677,878 | 1,211,440 |
| Operating lease liabilities current (including operating lease liabilities – current of VIE without recourse to the Company of 0 and $78,783 as of September 30, 2026 and December 31, 2025, respectively) | - | 78,783 |
| Total Current Liabilities | 3,549,427 | 2,791,297 |
| Non-current liabilities | ||
| Operating lease liabilities non-current (including operating lease liabilities – non-current of VIE without recourse to the Company of 0 at September 30, 2026 and December 31, 2025) | - | - |
| Total Liabilities | 3,549,427 | 2,791,297 |
| Commitments and contingencies | - | - |
| Shareholders' Deficit: | ||
| Preferred stock, par value $0.01 per share, 5,000,000 shares authorized, none issued | - | - |
| Common stock, Class A par value $0.001 per share; authorized 1,000,000,000 shares, 170,416,343 issued and outstanding at September 30, 2026 and December 31, 2025. | 170,416 | 170,416 |
| Common stock, Class B, par value $0.001 per share, 3,750,000 shares authorized, 4,447 shares issued and outstanding at September 30, 2026 and December 31, 2025. | 4 | 4 |
| Additional Paid in Capital | 5,468,883 | 5,468,883 |
| Accumulated deficit | (8,448,993) | (7,740,059) |
| Accumulated other comprehensive income (loss) | (40,260) | 146,100 |
| Total deficit attributable to common shareholders | (2,849,950) | (1,954,657) |
| Non-controlling interests | (48,086) | 10,454 |
| Total Deficit | (2,898,036) | (1,944,203) |
| Total Liabilities and Shareholders' Equity | 651,391 | 847,094 |
Consolidated Statements of Cash Flows
| Description | Nine months ended September 30, 2026 (unaudited) | Nine months ended September 30, 2025 (unaudited) |
|---|---|---|
| Cash flows from operating activities: | ||
| Net loss | (767,473) | (902,288) |
| Adjustments to reconcile net loss to net cash used in operating activities: | ||
| Depreciation and amortization | 32,448 | 133,354 |
| Bad debt of prepaid expenses | 29,050 | - |
| Changes in operating assets and liabilities: | ||
| Receivables | 14,571 | 50,697 |
| Prepaid expense | 56,880 | (5,636) |
| Lease security deposit | - | 79,722 |
| Accounts payable and accrued expenses | 343,106 | (80,636) |
| Advances from prospective customers | - | 10,737 |
| Net cash used in operating activities | (291,418) | (714,050) |
| Cash flows from investing activities: | ||
| Proceeds for sale of Equipment | - | 79,904 |
| Net cash provided in investing activities | - | 79,904 |
| Cash flows from financing activities: | ||
| Advances from related parties (net) | 303,213 | 473,919 |
| Net cash provided by financing activities | 303,213 | 473,919 |
| Effect of exchange rate changes | (10,392) | 164,138 |
| Net increase (decrease) in cash | 1,403 | 3,911 |
| Cash at beginning of period | 8,062 | 7,015 |
| Cash at end of period | 9,465 | 10,926 |
| Supplemental Cash Flow Information: | ||
| Income taxes paid | - | - |
| Interest paid | - | - |
Amounts as printed on the EDGAR/iXBRL face. Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗