CONDENSED CONSOLIDATING BALANCE SHEET AND STATEMENT OF OPERATIONS (Tables)

9 Months Ended

Sep. 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		$	50,711		$	—	$	598,492		$	—		$	649,563
Investment in subsidiaries and variable interest entity (VIE)		(2,181,987	)		930,000			—			—		—			1,251,987			—
Intercompany receivables		—			—			439,427			—		756,253			(1,195,680	)		—
Other assets		—			—			21,667			—		791,884			(509,903	)		303,648
Total Assets	$	(2,181,987	)	$	930,359			511,805			—		2,146,630			(453,596	)		953,211
LIABILITIES AND SHAREHOLDERS' EQUITY
Total current liabilities	$	—		$	150,000		$	51,380		$	—	$	2,353,936		$	—		$	2,555,316
Intercompany payables		—			—			44,248			—		1,156,981			(1,201,229	)		—
Other liabilities		—			—			—			—		—			—			—
Total Liabilities		—			150,000			95,628			—		3,510,917			(1,201,229	)		2,555,316
Shareholders' Deficit:
Capital stock and additional paid in capital		—			1,569,229			840,805			—		4,718,510			(1,489,241	)		5,639,303
Accumulated deficit		(2,181,987	)		(788,870	)		(424,629	)		—		(6,082,797	)		1,999,640			(7,478,641	)
Accumulated other comprehensive income (loss)		—			—			—			—					176,450			176,450
Non—controlling interests		—			—			—			—		—			60,783			60,783
Total Deficit		(2,181,987	)		780,359			416,178			—		(1,364,287	)		747,632			(1,602,105	)
Total Liabilities and Shareholders' Equity	$	(2,181,987	)	$	930,359		$	511,805		$	—	$	2,146,630		$	(453,596	)	$	953,211

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		—			—		—			—		902,228			—		902,228
Loss from operations		—			—		—			—		(902,228	)		—		(902,228	)
Other income (expense)		—			—		(2	)		—		(58	)		—		(60	)
Equity in net loss of subsidiaries and variable interest entity (VIE)		(1,628,906	)		—		—			—		—			1,628,906		—
Net Loss	$	(1,628,906	)	$	—	$	(2	)	$	—	$	(902,286	)	$	1,628,906	$	(902,288	)