YHN Acquisition I Limited Financials
This page shows YHN Acquisition I Limited (YHNAU) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. All figures are derived from SEC filings (10-K and 10-Q reports).
Financial Health Signals
For every $1 of reported earnings, YHN Acquisition I Limited generates $-0.55 in operating cash flow (-$276K OCF vs $503K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Key Financial Metrics
Earnings & Revenue
YHN Acquisition I Limited reported $503K in net income in fiscal year 2024.
Cash & Balance Sheet
YHN Acquisition I Limited held $669K in cash against $0 in long-term debt as of fiscal year 2024.
YHN Acquisition I Limited had 2M shares outstanding in fiscal year 2024.
Margins & Returns
Capital Allocation
YHNAU Income Statement
| Metric | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 |
|---|---|---|---|---|---|---|---|---|
| Revenue | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Operating Income | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Interest Expense | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Income Tax | N/A | N/A | $0 | N/A | N/A | N/A | N/A | N/A |
| Net Income | $519K+2195.6% | -$25K-104.5% | $547K | N/A | $24K+246.8% | -$16K+36.2% | -$25K | N/A |
| EPS (Diluted) | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
YHNAU Balance Sheet
| Metric | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $63.2M+1.1% | $62.5M+0.2% | $62.4M+0.9% | $61.8M+0.9% | $61.2M | N/A | N/A | $0 |
| Current Assets | $146K+44.1% | $101K-84.0% | $631K-12.3% | $720K-14.1% | $838K | N/A | N/A | N/A |
| Cash & Equivalents | $95K+98.8% | $48K-91.1% | $537K-19.8% | $669K-20.1% | $838K+3785.8% | $22K-65.3% | $62K | $0 |
| Inventory | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $65.0M+1.3% | $64.1M+1.2% | $63.4M+1.0% | $62.7M+1.2% | $62.0M | N/A | N/A | $4K |
| Current Liabilities | $445K+66.5% | $267K+106.9% | $129K+3.2% | $125K+95.9% | $64K | N/A | N/A | $4K |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Equity | -$1.8M-8.0% | -$1.7M-67.0% | -$998K-10.2% | -$905K-24.7% | -$726K-3495.9% | -$20K-401.5% | -$4K-9.4% | -$4K |
| Retained Earnings | -$1.8M-8.0% | -$1.7M-67.0% | -$998K-10.2% | -$905K-24.7% | -$726K | N/A | N/A | -$4K |
YHNAU Cash Flow Statement
| Metric | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$137K+77.9% | -$619K-268.0% | -$168K+26.4% | -$229K-853.5% | -$24K-54.9% | -$15K-105.6% | -$8K | N/A |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Investing Cash Flow | N/A | N/A | N/A | $0 | N/A | N/A | N/A | N/A |
| Financing Cash Flow | $184K+41.5% | $130K+261.1% | $36K-40.1% | $60K-99.9% | $61.1M+244289.8% | -$25K-136.0% | $70K | N/A |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
YHNAU Financial Ratios
| Metric | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Net Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | 0.8%+0.9pp | -0.0%-0.9pp | 0.9% | N/A | 0.0% | N/A | N/A | N/A |
| Current Ratio | 0.33-0.1 | 0.38-4.5 | 4.89-0.9 | 5.76-7.4 | 13.13 | N/A | N/A | N/A |
| Debt-to-Equity | -36.11+2.4 | -38.50+25.0 | -63.50+5.8 | -69.27+16.1 | -85.33 | N/A | N/A | -1.00 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$905K), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
Frequently Asked Questions
Is YHN Acquisition I Limited profitable?
Yes, YHN Acquisition I Limited (YHNAU) reported a net income of $503K in fiscal year 2024.
What is YHN Acquisition I Limited's operating cash flow?
YHN Acquisition I Limited (YHNAU) generated -$276K in operating cash flow during fiscal year 2024, representing cash generated from core business activities.
What are YHN Acquisition I Limited's total assets?
YHN Acquisition I Limited (YHNAU) had $61.8M in total assets as of fiscal year 2024, including both current and long-term assets.
What is YHN Acquisition I Limited's current ratio?
YHN Acquisition I Limited (YHNAU) had a current ratio of 5.76 as of fiscal year 2024, which is generally considered healthy.
What is YHN Acquisition I Limited's debt-to-equity ratio?
YHN Acquisition I Limited (YHNAU) had a debt-to-equity ratio of -69.27 as of fiscal year 2024, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is YHN Acquisition I Limited's return on assets (ROA)?
YHN Acquisition I Limited (YHNAU) had a return on assets of 0.8% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.
What is YHN Acquisition I Limited's cash runway?
Based on fiscal year 2024 data, YHN Acquisition I Limited (YHNAU) had $669K in cash against an annual operating cash burn of $276K. This gives an estimated cash runway of approximately 29 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.
Why is YHN Acquisition I Limited's debt-to-equity ratio negative or unusual?
YHN Acquisition I Limited (YHNAU) has negative shareholder equity of -$905K as of fiscal year 2024, which causes the debt-to-equity ratio to appear negative or not meaningful. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.
Are YHN Acquisition I Limited's earnings high quality?
YHN Acquisition I Limited (YHNAU) has an earnings quality ratio of -0.55x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.