| 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 | | | $ | 75,647 | | | $ | — | | | $ | 507,092 | | | $ | — | | | $ | 583,098 | | Investment in subsidiaries and variable interest entity (VIE) | | | (2,181,987 | ) | | | 930,000 | | | | — | | | | — | | | | 538,607 | | | | 713,380 | | | | — | | Intercompany receivables | | | — | | | | — | | | | 459,305 | | | | — | | | | 923,595 | | | | (1,382,900 | ) | | | — | | Other assets | | | — | | | | — | | | | — | | | | — | | | | 89,173 | | | | — | | | | 89,173 | | Total Assets | | $ | (2,181,987 | ) | | $ | 930,359 | | | | 534,952 | | | | — | | | | 2,058,467 | | | | (669,520 | ) | | | 672,272 | | LIABILITIES AND SHAREHOLDERS' EQUITY | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Total current liabilities | | $ | — | | | $ | 150,000 | | | $ | 53,704 | | | $ | — | | | $ | 3,123,894 | | | $ | — | | | $ | 3,327,598 | | Intercompany payables | | | — | | | | — | | | | 46,249 | | | | — | | | | 1,336,650 | | | | (1,382,900 | ) | | | — | | Other liabilities | | | — | | | | — | | | | — | | | | — | | | | — | | | | — | | | | — | | Total Liabilities | | | — | | | | 150,000 | | | | 99,954 | | | | — | | | | 4,460,544 | | | | (1,382,900 | ) | | | 3,327,598 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Shareholders' Deficit: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Capital stock and additional paid in capital | | | — | | | | 1,569,229 | | | | 878,840 | | | | — | | | | 4,823,148 | | | | (1,631,914 | ) | | | 5,639,303 | | Accumulated deficit | | | (2,181,987 | ) | | | (788,870 | ) | | | (443,842 | ) | | | — | | | | (7,191,211 | ) | | | 2,345,294 | | | | (8,260,616 | ) | Accumulated other comprehensive income (loss) | | | — | | | | — | | | | — | | | | — | | | | (1,278 | ) | | | — | | | | (1,278 | ) | Non—controlling interests | | | — | | | | — | | | | — | | | | — | | | | (32,736 | ) | | | — | | | | (32,736 | ) | Total Deficit | | | (2,181,987 | ) | | | 780,359 | | | | 434,998 | | | | — | | | | (2,402,077 | ) | | | 713,380 | | | | (2,655,327 | ) | Total Liabilities and Shareholders' Equity | | $ | (2,181,987 | ) | | $ | 930,359 | | | $ | 534,952 | | | $ | — | | | $ | 2,058,467 | | | $ | (669,520 | ) | | $ | 672,272 | |
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| 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 | | | — | | | | — | | | | — | | | | — | | | | 528,135 | | | | — | | | | 528,135 | | Loss from operations | | | — | | | | — | | | | — | | | | — | | | | (528,135 | ) | | | — | | | | (528,135 | ) | Other income (expense) | | | — | | | | — | | | | — | | | | — | | | | (35,612 | ) | | | — | | | | (35,612 | ) | Equity in net loss of subsidiaries and variable interest entity (VIE) | | | (2,402,077 | ) | | | — | | | | — | | | | — | | | | — | | | | 2,402,077 | | | | — | | Net Loss | | $ | (2,402,077 | ) | | $ | — | | | $ | — | | | $ | — | | | $ | (563,747 | ) | | $ | 2,402,077 | | | $ | (563,747 | ) |
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