CONDENSED CONSOLIDATING BALANCE SHEET AND STATEMENT OF OPERATIONS (Tables)

6 Months Ended

Jun. 30, 2025

CONDENSED CONSOLIDATING BALANCE SHEET AND STATEMENT OF OPERATIONS

Schedule of condensed consolidating balance sheet

	Yubo International Biotech Limited (Parent Company)			Platinum (Cayman Island) and Platinum HK (Cayman Island)			Yubo Global			Yubo Chengdu (WFOE)		Yubo Beijing (VIE Subsidiaries)			Elimination			Consolidated
ASSETS
Total Current Assets	$	—		$	359		$	77,189		$	—	$	583,747		$	(2,193	)	$	659,102
Investment in subsidiaries and variable interest entity (VIE)		(2,181,987	)		930,000			—			—		—			1,251,987			—
Intercompany receivables		—			—			436,661			—		646,873			(1,083,534	)		—
Other assets		—			—			21,531			—		866,105			(495,171	)		392,465
Total Assets	$	(2,181,987	)	$	930,359			535,381			—		2,096,725			(328,911	)		1,051,567
LIABILITIES AND SHAREHOLDERS' EQUITY
Total current liabilities	$	—		$	150,000		$	77,854		$	—	$	4,797,616		$	—		$	5,025,470
Intercompany payables		—			—			43,969			—		1,039,565			(1,083,534	)		—
Other liabilities		—			—			—			—		7,812			—			7,812
Total Liabilities		—			150,000			121,823			—		5,844,993			(1,083,534	)		5,033,282
Shareholders' Deficit:
Capital stock and additional paid in capital		—			1,569,229			835,513			—		2,163,147			(1,458,586	)		3,109,303
Accumulated deficit		(2,181,987	)		(788,870	)		(421,955	)		—		(5,911,415	)		1,959,667			(7,344,560	)
Accumulated other comprehensive income (loss)		—			—			—			—					235,013			235,013
Non—controlling interests		—			—			—			—		—			18,529			18,529
Total Deficit		(2,181,987	)		780,359			413,558			—		(3,748,268	)		756,817			(3,981,715	)
Total Liabilities and Shareholders' Equity	$	(2,181,987	)	$	930,359		$	535,381		$	—	$	2,096,725		$	(328,911	)	$	1,051,567

Schedule of condensed consolidating statement of operations

	Yubo International Biotech Limited (Parent Company)			Platinum (Cayman Island) and Platinum HK (Cayman Island)		Yubo Global			Yubo Chengdu (WFOE)		Yubo Beijing (VIE Subsidiaries)			Elimination		Consolidated
Sales of product and services	$	—		$	—	$	—		$	—	$	—		$	—	$	—
Cost of goods and services sold		—			—		—			—		—			—		—
Gross profit		—			—		—			—		—			—		—
Total operating expenses		—			—		—			—		592,094			—		592,094
Loss from operations		—			—		—			—		(592,094	)		—		(592,094	)
Other income (expense)		—			—		(2	)		—		(40	)		—		(42	)
Equity in net loss of subsidiaries and variable interest entity (VIE)		(1,628,906	)		—		—			—		—			1,628,906		—
Net Loss	$	(1,628,906	)	$	—	$	(2	)	$	—	$	(592,134	)	$	1,628,906	$	(592,136	)