YHN Acquisition I Limited Ordinary Shares (YHNA) - Net Assets
Based on the latest financial reports, YHN Acquisition I Limited Ordinary Shares (YHNA) has net assets worth $24.86 Million USD as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($27.20 Million) and total liabilities ($2.35 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check YHN Acquisition I Limited Ordinary Share tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $24.86 Million |
| % of Total Assets | 91.38% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | N/A |
YHN Acquisition I Limited Ordinary Shares - Net Assets Trend (2023–2025)
This chart illustrates how YHN Acquisition I Limited Ordinary Shares's net assets have evolved over time, based on quarterly financial data. See YHN Acquisition I Limited Ordinary Share defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for YHN Acquisition I Limited Ordinary Shares (2023–2025)
The table below shows the annual net assets of YHN Acquisition I Limited Ordinary Shares from 2023 to 2025. For live valuation and market cap data, see YHNA stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $24.86 Million | -58.70% |
| 2024-12-31 | $60.18 Million | +1635528.13% |
| 2023-12-31 | $-3.68K | -- |
Equity Component Analysis
This analysis shows how different components contribute to YHN Acquisition I Limited Ordinary Shares's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 218851100.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $27.05 Million | 108.82% |
| Total Equity | $24.86 Million | 100.00% |
YHN Acquisition I Limited Ordinary Shares Competitors by Market Cap
The table below lists competitors of YHN Acquisition I Limited Ordinary Shares ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Vivid Seats Inc
NASDAQ:SEAT
|
$83.72 Million |
|
Burcelik Bursa Celik Dokum Sanayi AS
IS:BURCE
|
$83.77 Million |
|
UOB Kay Hian Securities (Thailand) Public Company Limited
BK:UOBKH
|
$83.79 Million |
|
Intellicheck Mobilisa Inc
NASDAQ:IDN
|
$83.79 Million |
|
Alquiber Quality SA
MC:ALQ
|
$83.70 Million |
|
Compass Digital Acquisition Corp
NASDAQ:CDAQ
|
$83.68 Million |
|
Tze Shin International Co Ltd
TW:2611
|
$83.66 Million |
|
Manas Enerji Yonetimi Sanayi & Ticaret AS
IS:MANAS
|
$83.66 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in YHN Acquisition I Limited Ordinary Shares's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 60,183,755 to 24,858,715, a change of -35,325,040 (-58.7%).
- Net income of 1,325,117 contributed positively to equity growth.
- Dividend payments of 2,461,987 reduced retained earnings.
- Share repurchases of 36,650,157 reduced equity.
- Other factors increased equity by 2,461,987.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $1.33 Million | +5.33% |
| Dividends Paid | $2.46 Million | -9.9% |
| Share Repurchases | $36.65 Million | -147.43% |
| Other Changes | $2.46 Million | +9.9% |
| Total Change | $- | -58.70% |
Book Value vs Market Value Analysis
This analysis compares YHN Acquisition I Limited Ordinary Shares's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 2.54x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2023-12-31 | $0.00 | $10.88 | x |
| 2024-12-31 | $7.77 | $10.88 | x |
| 2025-12-31 | $4.29 | $10.88 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently YHN Acquisition I Limited Ordinary Shares utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 5.33%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.00%
- • Asset Turnover: 0.00x
- • Equity Multiplier: 1.09x
- Recent ROE (5.33%) is above the historical average (3.08%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2024 | 0.84% | 0.00% | 0.00x | 1.03x | $-5.52 Million |
| 2025 | 5.33% | 0.00% | 0.00x | 1.09x | $-1.16 Million |
Industry Comparison
This section compares YHN Acquisition I Limited Ordinary Shares's net assets metrics with peer companies in the Shell Companies industry.
Industry Context
- Industry: Shell Companies
- Average net assets among peers: $173,103,317
- Average return on equity (ROE) among peers: 3.45%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| YHN Acquisition I Limited Ordinary Shares (YHNA) | $24.86 Million | 0.84% | 0.09x | $83.70 Million |
| Artius II Acquisition Inc. (AACB) | $-60.27K | 0.00% | 0.00x | $232.84 Million |
| Artius II Acquisition Inc. Units (AACBU) | $-60.27K | 0.00% | 0.00x | $268.87 Million |
| Ares Acquisition Corporation II (AACT) | $502.67 Million | 0.00% | 0.05x | $587.05 Million |
| AA Mission Acquisition Corp. (AAM) | $534.70 Million | 21.49% | 3.04x | $420.70K |
| Altenergy Acquisition Corp (AEAE) | $-12.44 Million | 0.00% | 0.00x | $72.22 Million |
| Activate Energy Acquisition Corp. Class A Ordinary Share (AEAQ) | $223.53 Million | 0.00% | 0.04x | $236.21 Million |
| American Exceptionalism Acquisition Corp. A (AEXA) | $328.45 Million | 0.00% | 0.06x | $390.09 Million |
| Aimei Health Technology Co., Ltd Ordinary Share (AFJK) | $8.04 Million | 13.18% | 0.51x | $107.66 Million |
| Aifeex Nexus Acquisition Corporation (AIFE) | $86.16 Million | -0.10% | 0.01x | $91.13 Million |
| AI TRANSPORTATION ACQUISITION CORP Ordinary shares (AITR) | $60.04 Million | -0.06% | 0.02x | $86.22 Million |
About YHN Acquisition I Limited Ordinary Shares
YHN Acquisition I Limited does not have significant operations. The company focuses on effecting a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization, or similar business combination with one or more businesses or entities. The company was incorporated in 2023 and is based in Wan Chai, Hong Kong.