YHN Acquisition I Limited (YHNAU) Financials
Newest figures come from the 10-Q for Q2 FY2026, filed Aug 14, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the YHNAU SEC filings page.
This page shows YHN Acquisition I Limited (YHNAU) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 2 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Negative equity and capital-flow reshuffling dominate a business where reported earnings do not translate into operating cash.
The earnings-to-cash gap persisted in FY2025: net income of$1.33M coexisted with operating cash flow of-$1.11M , indicating accounting earnings were not converting into operating cash. The same pattern existed in FY2024—$503K of net income versus-$276K of operating cash flow—making this a two-year earnings-quality pattern rather than a single-period mismatch.
The cash-flow statement points to large non-operating cash movements rather than self-funded expansion: FY2025 investing cash flow was
Short-term liquidity tightened sharply: the current ratio fell from 5.8x in FY2024 to 0.2x in FY2025, meaning current assets became much less aligned with current obligations. Meanwhile, equity moved from
Financial Health Signals
YHN Acquisition I Limited does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
YHN Acquisition I Limited passes 3 of 6 computable financial strength tests (3 of the nine could not be computed from available data). 2 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass.
For every $1 of reported earnings, YHN Acquisition I Limited used $0.84 of operating cash (-$1.1M OCF vs $1.3M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.
Key Financial Metrics
Earnings & Revenue
YHN Acquisition I Limited reported $115K in net income in Q2 2026. This represents an increase of 564.1% from the same quarter a year earlier. Against the prior quarter it is up 20.2%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
YHN Acquisition I Limited held $27K in cash as of Q2 2026; long-term debt is not reported for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
None of these metrics is reported for Q2 2026.
Capital Allocation
None of these metrics is reported for Q2 2026.
YHNAU Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, SG&A Expenses, Operating Income, EBITDA, Interest Expense, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
YHNAU Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $27.9M-55.3% | $27.5M-55.9% | $27.2M-56.0% | $63.2M+3.2% | $62.5M | $62.4M | $61.8M | $61.2M |
| Current Assets | $72K-29.2% | $89K-85.9% | $153K-78.7% | $146K-82.6% | $101K | $631K | $720K | $838K |
| Cash & Equivalents | $27K-44.5% | $23K-95.8% | $141K-79.0% | $95K-88.6% | $48K+121.9% | $537K+765.1% | $669K | $838K |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-Term Investments | $0 | $0 | $0-100.0% | $0-100.0% | $0 | $0 | $61.1M | $60.4M |
| Total Liabilities | $30.7M-52.2% | $30.0M-52.6% | $29.4M-53.1% | $65.0M+4.9% | $64.1M | $63.4M | $62.7M+1704088.4% | $62.0M |
| Current Liabilities | $1.3M+399.7% | $1.1M+732.2% | $846K+576.2% | $445K+596.6% | $267K | $129K | $125K+3298.3% | $64K |
| Non-Current Liabilities | $29.3M-54.1% | $28.9M-54.2% | $28.6M-54.4% | $64.5M+4.3% | $63.9M | $63.2M | $62.6M | $61.9M |
| Total Equity | -$2.8M-65.8% | -$2.5M-149.0% | -$2.2M-142.1% | -$1.8M-147.8% | -$1.7M-8151.8% | -$998K-24682.0% | -$905K-24501.1% | -$726K |
| Retained Earnings | -$2.8M-65.8% | -$2.5M-149.0% | -$2.2M-142.1% | -$1.8M-147.8% | -$1.7M | -$998K | -$905K-24501.1% | -$726K |
Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.
YHNAU Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$116K+81.2% | -$190K-12.7% | -$185K+19.3% | -$137K-470.1% | -$619K-3901.1% | -$168K-2135.4% | -$229K | -$24K |
| Investing Cash Flow | -$150K | -$150K | $36.5M | $0 | $0 | $0 | $0 | N/A |
| Financing Cash Flow | $270K+107.7% | $222K+516.4% | -$36.3M-60490.9% | $184K-99.7% | $130K+619.2% | $36K-48.3% | $60K | $61.1M |
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.
YHNAU Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Asset Turnover, FCF Margin.
Note: Shareholder equity is negative (-$2.2M), 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.
Note: The current ratio is below 1.0 (0.18), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
Where YHN Acquisition I Limited Ranks
Frequently Asked Questions
Is YHN Acquisition I Limited profitable?
Yes, YHN Acquisition I Limited (YHNAU) reported a net income of $1.3M in fiscal year 2025.
What is YHN Acquisition I Limited's operating cash flow?
YHN Acquisition I Limited (YHNAU) recorded an outflow of $1.1M in operating cash flow during fiscal year 2025, representing cash used by core business activities.
What are YHN Acquisition I Limited's total assets?
YHN Acquisition I Limited (YHNAU) had $27.2M in total assets as of fiscal year 2025, 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 0.18 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.
What is YHN Acquisition I Limited's return on assets (ROA)?
YHN Acquisition I Limited (YHNAU) had a return on assets of 4.9% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
Why is YHN Acquisition I Limited's debt-to-equity ratio negative or not reported?
YHN Acquisition I Limited (YHNAU) has negative shareholder equity of -$2.2M as of fiscal year 2025, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. 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.
What is YHN Acquisition I Limited's Piotroski F-Score?
YHN Acquisition I Limited (YHNAU) has a Piotroski F-Score of 3 out of 6 computable signals; 3 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are YHN Acquisition I Limited's earnings high quality?
For every $1 of reported earnings, YHN Acquisition I Limited (YHNAU) used $0.84 of operating cash (-$1.1M OCF vs $1.3M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. 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.