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Financial statements

YHN Acquisition I Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data YHN Acquisition I Ltd files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2024FY2025
Interest income00
Other non-operating income0.792.46
Income tax0
Net income0.51.33

Balance sheet

FY2024FY2025
Cash and equivalents0.670.14
Other current assets0.050.01
Total current assets0.720.15
Long-term investments61.1
Total assets61.827.2
Accrued liabilities0.060.06
Total current liabilities0.130.85
Total liabilities1.632.35
Retained earnings-0.91-2.19
Shareholders' equity-0.91-2.19
Total equity-0.91-2.19
Total liabilities and equity61.827.2
Shares outstanding1.751.75

Cash flow statement

FY2024FY2025
Net income0.51.33
Cash from operations-0.28-1.11
Cash from investing-60.336.5
Cash from financing61.2-35.9
Net change in cash0.67-0.53

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $11.04 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on assets (ROA)3.6%Net income / average total assets.

Growth

MetricValueHow it is calculated
Net income growth, 1y163.6%Net income vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-56.0%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.05xCurrent assets / current liabilities.
Quick ratio0.02x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.02x(Cash + short-term investments) / current liabilities.
Liabilities / assets10.2%Total liabilities / total assets.
Working capital-$1.3MCurrent assets - current liabilities.
Tangible book value-$2.8MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
Book value per share-$1.58Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$1.58Tangible book value / shares outstanding.
Cash per share$0.02(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$47.3MShare price x shares outstanding.
Enterprise value$47.3MMarket cap + total debt - cash - short-term investments.
P/E46.7xMarket cap / net income. Only when net income is positive.
Earnings yield2.1%Net income / market cap (the inverse of P/E).
Was YHN Acquisition I Ltd profitable in fiscal 2025?

Yes. Net income was $1.3M, a net margin of -.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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