YHCHIGH SIGNALFINANCIAL10-K

YHC underwent major corporate restructuring including Delaware reincorporation, substantial debt reduction, and meaningful revenue growth while continuing to report significant operating losses.

The company's reincorporation to Delaware and dramatic 75% reduction in liabilities suggests a major restructuring or debt resolution event that has materially improved the balance sheet. However, despite revenue growing substantially, the company continues burning cash with over $25M in net losses, raising questions about the sustainability of operations and future financing needs.

Comparing 2026-04-15 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

YHC's financial position shows mixed signals with revenue growing substantially year-over-year and operating losses narrowing meaningfully, indicating some operational progress. The balance sheet improved dramatically with current liabilities falling 75% to $1.9M, though this came alongside a concerning 24% decline in cash reserves to $5.4M. The combination of continued substantial net losses exceeding $25M and declining cash positions creates potential liquidity concerns despite the debt reduction achievements.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
+86.4%
$601K$1.1M

Strong top-line growth of 86.4% — accelerating demand or successful expansion into new markets.

Current Liabilities
Balance Sheet
-75.1%
$7.5M$1.9M

Current liabilities reduced — improved short-term financial position and working capital health.

Total Liabilities
Balance Sheet
-74.5%
$7.5M$1.9M

Liabilities reduced 74.5% — deleveraging improves balance sheet strength and financial flexibility.

Share Buybacks
Cash Flow
-62.5%
$1.5M$547K

Buyback activity reduced 62.5% — capital being redeployed elsewhere or cash conservation underway.

Operating Income
P&L
+38.2%
-$18.5M-$11.4M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Cash & Equivalents
Balance Sheet
-23.7%
$7.1M$5.4M

Cash decreased 23.7% — monitor burn rate and upcoming capital needs.

Accounts Receivable
Balance Sheet
-14.6%
$28K$24K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Net Income
P&L
-12.2%
-$22.8M-$25.5M

Net income declined 12.2% — review whether driven by operations, interest costs, or non-recurring items.

LANGUAGE CHANGES
NEW — 2026-04-15
PRIOR — 2025-03-31
ADDED
As of April 15, 2026, the Company had 21,371,656 shares of common stock, $0.0001 par value, issued and 21,366,209 shares outstanding.
On March 2, 2026, we reincorporated in the State of Delaware through a statutory conversion.
The Company conducts its operations through three wholly-owned subsidiaries: LQR House Acquisition Corp., which owns and operates the CWS Platform; SWOL Holdings Inc., which develops and markets SWOL Tequila; and YHC Online Limited, a Hong Kong incorporated entity through which the Company entered into joint venture agreements in December 2025, as further described under Recent Developments below.
( DRNK ), a British Columbia corporation, operating in the non-alcoholic and ready-to-drink beverage markets.
DRNK has since rebranded and operates as Chase Mocktails Ltd.
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REMOVED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C.
As of March 28, 2025, the Company had 36,591,337 shares of common stock, $0.0001 par value, issued, and 36,400,709 shares outstanding.
Additionally, we are in the process of establishing an exclusive wine club.
The Company owns and operates CWS Platform through its wholly owned subsidiary, LQR House Acquisition Corp.
( DRNK ), a British Columbia corporation, operating in the non-alcoholic and ready-to-drink beverage markets (which became Chase Mocktails Ltd).
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