YHNARHIGH SIGNALOPERATIONAL10-K

YHNAR has completed its transition from a blank-check company to an operating entity through a $200 million business combination with Mingde Technology Limited.

This represents the completion of YHNAR's SPAC lifecycle, transforming from a shell company seeking acquisition targets into an operational business entity. The deal structure includes significant earnout provisions with up to $80 million in additional consideration tied to share price performance milestones, indicating management confidence in the combined entity's growth prospects.

Comparing 2026-03-31 vs 2025-03-20View on EDGAR →
FINANCIAL ANALYSIS

The balance sheet reflects the dramatic structural changes from the business combination, with current assets declining substantially from $720K to $153K and total assets contracting from $61.8M to $27.2M. Total liabilities increased modestly from $1.6M to $2.3M. The significant reduction in total assets likely reflects the deployment of cash held in trust for the acquisition and the accounting treatment of the business combination transaction.

FINANCIAL STATEMENT CHANGES
Current Assets
Balance Sheet
-78.7%
$720K$153K

Current assets declined 78.7% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-56%
$61.8M$27.2M

Total assets contracted 56% — asset sales, write-downs, or balance sheet optimization underway.

Total Liabilities
Balance Sheet
+44.3%
$1.6M$2.3M

Liabilities grew 44.3% — significant increase in debt or obligations, assess impact on financial flexibility.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-20
ADDED
As of March 9, 2026, there were 4,285,821 ordinary shares of the Registrant, no par value, issued and outstanding.
FORM 10-K SUMMARY 40 SIGNATURES 41 ii CAUTIONARY NOTE REGARDING FORWARD LOOKING STATEMENTS The statements contained in this Form 10-K that are not purely historical are forward-looking statements.
Business Combination Agreement with Mingde Technology Limited On April 3, 2025, YHN has entered into a business combination agreement with Mingde Technology Limited, a Cayman Islands company ( Mingde ), (as amended and restated on June 3, 2025 and as further amended by Amendment No.
2 thereto and may be further amended from time to time, the Business Combination Agreement ), which provides for a business combination between YHN and Mingde (the Business Combination ).
The aggregate consideration for the Acquisition Merger (the Merger Consideration ) is $200,000,000 plus up to $80,000,000 worth of Earnout Consideration Shares (as defined below).
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REMOVED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
The units of the registrant began trading on the Nasdaq Global Market on September 18, 2024 and the ordinary shares and rights comprising the units began to trade separately on November 8, 2024.
As of March 11, 2025, there were 7,750,000 ordinary shares of the Registrant, no par value, issued and outstanding.
FORM 10-K SUMMARY 35 SIGNATURES 36 ii CAUTIONARY NOTE REGARDING FORWARD LOOKING STATEMENTS The statements contained in this Form 10-K that are not purely historical are forward-looking statements.
Currently, we do not have any specific business combination under consideration or contemplation, and we have not, nor has anyone on our behalf, contacted any prospective target business or had any discussions, formal or otherwise, with respect to such a transaction.
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