| Schedule of information of company and its subsidiaries |
Name | | Background | | Ownership | Yubo International Biotech Limited (“Yubo New York”) | | · 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 31, 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 |
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| Schedule of consolidated assets and liabilities of Yubo Beijing (VIE) and its subsidiaries |
| | September 30, 2026 | | | December 31, 2025 | | Cash | | $ | 5,103 | | | $ | 3,869 | | Receivables (net) | | | 50,976 | | | | 68,576 | | Prepaid Expenses | | | 123,385 | | | | 209,316 | | Inventory | | | 22,410 | | | | 24,034 | | Due from related parties | | | 300,619 | | | | 288,057 | | Property and equipment (net) | | | 17,125 | | | | 43,030 | | Intangible assets (net) | | | 38,540 | | | | 42,080 | | Operating lease right of use asset | | | - | | | | 78,783 | | Lease security deposit | | | 16,374 | | | | 15,690 | | Receivables from other consolidated entities (A) | | | 1,502,385 | | | | 1,345,337 | | Total assets | | | 2,076,917 | | | | 2,118,772 | | | | | | | | | | | Accounts payable and accrued expenses | | | 1,349,598 | | | | 1,008,758 | | Advances from prospective customers | | | 467,713 | | | | 440,344 | | Due to related parties | | | 1,527,807 | | | | 1,061,372 | | Operating lease liabilities | | | - | | | | 78,783 | | Payables to other consolidated entities (A) | | | 1,372,213 | | | | 1,224,020 | | Total liabilities | | | 4,717,331 | | | | 3,813,277 | | Shareholders' equity | | $ | (2,640,414 | ) | | $ | (1,694,505 | ) |
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