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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of entities Included in the Consolidated Financial Statements

Name

 

Background

 

Ownership

Yubo International Biotech Limited (“Yubo New York”)

 

· A holding company

 

· Incorporated in New York

 

 

 

Platinum International Biotech Co. LTD (“Platinum”)

 

· A Cayman Island company

· Incorporated on April 7, 2020

· A holding company

 

100% owned by Yubo New York

Platinum International Biotech (Hong Kong) Limited. (“Platinum HK”)

 

· A Hong Kong company

· Incorporated on May 4, 2020

· A holding company

 

100% owned by Platinum

Yubo International Biotech (Chengdu) Limited (“Yubo Chengdu”)

 

· A PRC company and deemed a wholly foreign owned enterprise

· Incorporated on September 4, 2020

· Subscribed capital of $1,500,000

· A holding company

 

100% owned by Platinum HK

Yubo International Biotech (Beijing) Limited (“Yubo Beijing”)

 

· A PRC limited liability company

· Incorporated on June 14, 2016

· Subscribed capital of $1,454,038 (RMB 10,000,000)

· Stem cell storage and bank

 

VIE of Yubo Chengdu WFOE

 

 

 

 

 

Yubo Jingzhi Biotechnology (ChengDu) Co. Ltd. (“Yubo Jingzhi”)

 

· A PRC company incorporated on January 21, 2021

 

73% owned by Yubo Beijing

 

 

 

 

 

Yubo Global Biotechnology (Chengdu) Co. Ltd (“Yubo Global”)

 

· A PRC company incorporated on December 20, 2020

 

100% owned by Platinum HK

 

 

 

 

 

Phoenix Club Bio-Medical Technology (Chengdu) Co., LTD (“Yubo Phoenix”)

 

· A PRC company incorporated on April 12, 2021.

 

100% owned by Yubo Beijing

 

 

 

 

 

EpiAis Biomedical Engineering Co., Ltd. (“Yubo Shenzhen”)

 

· A PRC company incorporated on January 26, 2024

 

70% owned by Yubo Beijing

Schedule of Remaining Term of Lease of Property and Equipment

Leasehold improvements

 

Remaining term of lease

Air conditioning equipment

 

5 years

Office equipment

 

3 years

Schedule of amortization period of intangible assets

Distribution software 

 

5 years

Patents

 

20 years