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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 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” or the “Company”)

 

· 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 September 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