Yellowstone Group Ltd.

Yellowstone Group Ltd

Overview

Yellowstone Group Ltd is a Nevada corporation headquartered in Sydney, Australia. The company provides financial consulting services to small Australian and New Zealand companies with annual turnover under USD 1 million that are listed or seeking to list on U.S. OTC markets. Its primary service is the preparation of unaudited quarterly and annual financial statements and reports to support SEC and OTC market requirements. Audits and audit opinions for SEC filings are performed by independent PCAOB-registered accounting firms engaged by the client. Revenue is generated under recurring annual service agreements and, for some clients, separate quarterly service agreements.

Pricing and service structure

• Quarterly financial statements and reports: $5,000 per report (three reports per year = $15,000 per client per year)
• Annual financial statement and report: $7,000 per report
• Total annual service per client (typical): $22,000

At the most recent report date, the company had three clients:

• One client on an annual service agreement
• Two clients on separate quarterly service agreements

Market and marketing

• Geographic focus: Australian and New Zealand companies listed or seeking listing on U.S. OTC markets
• Marketing approach: CEO’s professional networks, referrals, and a planned online campaign (website and social media)

Customers and revenue (fiscal year ended March 31, 2026)

• Revenue: $40,667 (2026) vs. $6,500 (2025)
• Customer concentration (three customers accounted for 100% of revenue):
  • Customer A: $22,000 (54.1%)
  • Customer B: $15,000 (36.9%)
  • Customer C: $3,667 (9.0%)

Employees and governance

• Employees: 2 as of March 31, 2026 (CEO and sole director, Ms. Jianing Yang). The company may hire a third employee if revenues increase.
• Governance: No independent directors or audit committee; no formal code of ethics adopted yet. The board reviews external auditor work and plans to establish audit committee functionality in the future.

Ownership and equity

• Founder issuance: 20,000,000 shares issued to Ms. Jianing Yang on July 8, 2024 for $2,000
• IPO: 2,400,000 shares sold at $0.015 per share on September 30, 2025, raising $36,000
• Outstanding shares: 22,400,000 as of March 31, 2026 (20,000,000 founder; 2,400,000 IPO)
• Major shareholder: Ms. Jianing Yang (20,000,000 shares)

Financial highlights (year ended March 31)

• Net income (loss):
  • 2026: net loss of $10,827
  • 2025: net loss of $2,820
• Operating loss 2026: $10,827
• General and administrative expenses:
  • 2026: $51,494
  • 2025: $9,320
• Cash and liquidity (as of March 31):
  • Cash and cash equivalents: $56,936 (2026) vs. $8,455 (2025)
  • Net cash provided by operating activities: $10,981 (2026) vs. $6,455 (2025)
  • Total assets: $61,520 (2026) vs. $13,135 (2025)
  • Total liabilities: $37,167 (2026) vs. $13,955 (2025)
  • Stockholders’ equity: $24,353 (2026) vs. $(820) (2025)
• Financing and capital activity:
  • 2026 financing: $38,079 ($36,000 from IPO; $2,079 from related party)
  • 2025 financing: $7,455 ($2,000 from share issuance; $5,455 from related-party loans)
• Depreciation: $2,011 (2026); $775 (2025)
• Revenue by year: $40,667 (2026); $6,500 (2025)

Market status

• Trading: Common stock quoted on OTC Markets Pink Sheet under symbol YSGL (as of June 1, 2026)
• Shareholders on record: 30 (as of March 31, 2026)
• Transfer agent: Transfer Online, Inc.

Accounting and reporting

• Auditor: EliteCPA P.C. (engaged since March 28, 2025)
• Revenue recognition: Revenue recognized under ASC 606 upon completion and delivery of each quarterly and annual financial statement/report.
• The company anticipates relying on shareholder support for additional funding if needed.