$YJGJ
YIJIA GROUP CORP.

2024 Q3 Form 10-K Financial Statement

#000168316824005110 Filed on July 29, 2024

View on sec.gov

Income Statement

Concept 2024 Q3 2024 Q2 2024
Revenue $108.5K $544.6K $570.7K
YoY Change 18053.0% 1401.83%
Cost Of Revenue $35.30K $193.0K $193.0K
YoY Change
Gross Profit $73.17K $351.6K $377.7K
YoY Change 893.98%
Gross Profit Margin 67.45% 64.56% 66.18%
Selling, General & Admin $64.60K $149.4K $109.4K
YoY Change 166.44% 1921.65% 75.86%
% of Gross Profit 88.29% 42.49% 28.97%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization
YoY Change
% of Gross Profit
Operating Expenses $118.6K $118.9K $172.1K
YoY Change 389.08% 1509.34% 176.54%
Operating Profit -$45.41K $232.7K $205.6K
YoY Change 87.3% -948.76%
Interest Expense
YoY Change
% of Operating Profit
Other Income/Expense, Net $110.00 $105.00
YoY Change
Pretax Income -$45.41K $232.8K $205.7K
YoY Change 87.3% -5402.73% -949.19%
Income Tax $9.797K $64.87K $64.87K
% Of Pretax Income 27.87% 31.53%
Net Earnings -$55.21K $167.9K $140.9K
YoY Change 127.7% -3925.06% -681.44%
Net Earnings / Revenue -50.9% 30.83% 24.68%
Basic Earnings Per Share $0.00 $0.01
Diluted Earnings Per Share $0.00 $0.01 $0.01
COMMON SHARES
Basic Shares Outstanding 25.01M shares 10.64M shares
Diluted Shares Outstanding 25.01M shares 10.64M shares

Balance Sheet

Concept 2024 Q3 2024 Q2 2024
SHORT-TERM ASSETS
Cash & Short-Term Investments $141.6K $593.0K $593.0K
YoY Change 6693.13% 6693.13%
Cash & Equivalents $141.6K $593.0K $593.0K
Short-Term Investments
Other Short-Term Assets $5.491K $6.079K $6.080K
YoY Change
Inventory $213.5K $132.9K $132.9K
Prepaid Expenses
Receivables $0.00
Other Receivables
Total Short-Term Assets $1.201M $1.193M $1.193M
YoY Change 13567.03% 13563.92%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets $0.00 $0.00 $0.00
YoY Change
TOTAL ASSETS
Total Short-Term Assets $1.201M $1.193M $1.193M
Total Long-Term Assets $0.00 $0.00 $0.00
Total Assets $1.201M $1.193M $1.193M
YoY Change 13567.03% 13563.92%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses $74.67K $64.87K $64.87K
YoY Change
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $199.4K $136.9K $136.9K
YoY Change 138.88% 101.52% 101.53%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities $0.00 $0.00 $0.00
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities $199.4K $136.9K $136.9K
Total Long-Term Liabilities $0.00 $0.00 $0.00
Total Liabilities $199.4K $136.9K $136.9K
YoY Change 138.88% 101.52% 101.53%
SHAREHOLDERS EQUITY
Retained Earnings -$38.26K $16.96K
YoY Change -74.18% -113.68%
Common Stock $25.01K $25.01K
YoY Change 326.03% 326.03%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $1.001M $1.056M $1.056M
YoY Change
Total Liabilities & Shareholders Equity $1.201M $1.193M $1.193M
YoY Change 13567.03% 13563.92%

Cashflow Statement

Concept 2024 Q3 2024 Q2 2024
OPERATING ACTIVITIES
Net Income -$55.21K $167.9K $140.9K
YoY Change 127.7% -3925.06% -681.44%
Depreciation, Depletion And Amortization
YoY Change
Cash From Operating Activities -$504.0K -$191.2K -$375.9K
YoY Change 1827.57% 8248.47% 1945.61%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities $52.60K -24.13K $960.2K
YoY Change 201.97% 23904.7%
NET CHANGE
Cash From Operating Activities -$504.0K -191.2K -$375.9K
Cash From Investing Activities
Cash From Financing Activities $52.60K -24.13K $960.2K
Net Change In Cash -$451.4K -215.3K $584.3K
YoY Change 5071.87% 9302.18% -4164.75%
FREE CASH FLOW
Cash From Operating Activities -$504.0K -$191.2K -$375.9K
Capital Expenditures
Free Cash Flow
YoY Change

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<p id="xdx_84F_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_z44iy4pKWRG" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86E_zPSUhf5vh0pk">Reclassifications</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain amounts on the prior year’s consolidated balance sheets, consolidated statements of operations and cash flows were reclassified to conform to current-year presentation, with no effect on ending stockholders’ equity. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
CY2024 us-gaap Use Of Estimates
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<p id="xdx_849_eus-gaap--UseOfEstimates_zMePZFguZbAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_869_z2vivnKRZMV6">Use of Estimates and Assumptions</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant areas for which management uses estimates include:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 48px"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">sales returns at point in time and allowances;</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">inventory;</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">income tax valuation allowances</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These estimates require the use of judgment as future events, and the effect of these events cannot be predicted with certainty. The estimates will change as new events occur, as more experience is acquired and as more information is obtained. We evaluate and update our assumptions and estimates on an ongoing basis and we may consult outside experts to assist as considered necessary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
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CY2023 us-gaap Revenue From Contract With Customer Excluding Assessed Tax
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38000 usd
CY2023 us-gaap General And Administrative Expense
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CY2023 us-gaap Operating Expenses
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CY2023 us-gaap Operating Income Loss
OperatingIncomeLoss
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CY2024 us-gaap Revenue From Contract With Customer Excluding Assessed Tax
RevenueFromContractWithCustomerExcludingAssessedTax
570694 usd
CY2023 us-gaap Revenue From Contract With Customer Excluding Assessed Tax
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38000 usd
CY2024Q2 us-gaap Inventory Finished Goods
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132873 usd
CY2023Q2 us-gaap Inventory Finished Goods
InventoryFinishedGoods
0 usd
CY2024Q2 us-gaap Inventory Finished Goods Net Of Reserves
InventoryFinishedGoodsNetOfReserves
0 usd
CY2023Q2 us-gaap Inventory Finished Goods Net Of Reserves
InventoryFinishedGoodsNetOfReserves
0 usd
CY2024Q2 us-gaap Nontrade Receivables Current
NontradeReceivablesCurrent
460870 usd
CY2023Q2 us-gaap Nontrade Receivables Current
NontradeReceivablesCurrent
0 usd
CY2024Q2 us-gaap Common Stock Shares Authorized
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75000000 shares
CY2024Q2 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.001
CY2024Q2 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
25012270 shares
CY2024Q2 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
25012270 shares
CY2023Q2 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
5871250 shares
CY2023Q2 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
5871250 shares
CY2024 us-gaap Net Income Loss
NetIncomeLoss
140865 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
-24227 usd
CY2024 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
0.01
CY2024 us-gaap Earnings Per Share Diluted
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0.01
CY2023 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.00
CY2023 us-gaap Earnings Per Share Diluted
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-0.00
CY2024 us-gaap Weighted Average Number Of Shares Outstanding Basic
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10643395 shares
CY2024 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
10643395 shares
CY2023 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
5871250 shares
CY2023 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
5871250 shares
CY2024 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
0 shares
CY2023 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
0 shares
CY2024 us-gaap Current Federal Tax Expense Benefit
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64869 usd
CY2023 us-gaap Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
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CY2024 us-gaap Deferred Federal Income Tax Expense Benefit
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CY2023 us-gaap Deferred Federal Income Tax Expense Benefit
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CY2024 us-gaap Current State And Local Tax Expense Benefit
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CY2024 us-gaap Deferred State And Local Income Tax Expense Benefit
DeferredStateAndLocalIncomeTaxExpenseBenefit
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46969 usd
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26021 usd
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46969 usd
CY2023Q2 us-gaap Deferred Tax Assets Gross
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26021 usd
CY2024Q2 us-gaap Deferred Tax Assets Valuation Allowance
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46969 usd
CY2023Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
26021 usd
CY2024Q2 us-gaap Deferred Tax Assets Net
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0 usd
CY2023Q2 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
0 usd
CY2024Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
46969 usd
CY2023Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
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CY2024 us-gaap Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance
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20948 usd
us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
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0.210 pure
us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.210 pure
CY2024 us-gaap Effective Income Tax Rate Reconciliation Deductions Other
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0.203 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Deductions Other
EffectiveIncomeTaxRateReconciliationDeductionsOther
0.190 pure
CY2024 us-gaap Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance
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0.203 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance
EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
0.190 pure
CY2024 us-gaap Effective Income Tax Rate Reconciliation Prior Year Income Taxes
EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes
0.105 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Prior Year Income Taxes
EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes
0.210 pure
CY2024 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.315 pure
CY2024Q2 us-gaap Cash Fdic Insured Amount
CashFDICInsuredAmount
250000 usd
CY2024Q2 us-gaap Cash Uninsured Amount
CashUninsuredAmount
301267 usd
CY2024Q2 ecd Rule10b51 Arr Adopted Flag
Rule10b51ArrAdoptedFlag
false
CY2024Q2 ecd Non Rule10b51 Arr Adopted Flag
NonRule10b51ArrAdoptedFlag
false
CY2024Q2 ecd Rule10b51 Arr Trmntd Flag
Rule10b51ArrTrmntdFlag
false
CY2024Q2 ecd Non Rule10b51 Arr Trmntd Flag
NonRule10b51ArrTrmntdFlag
false

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