Business Context and Reporting Period
This Form 6-K filing by YD Bio Limited covers the month of December 2025, with the report signed on January 6, 2026. The filing discloses a change of independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the auditor change.
Material Changes
- Dismissal of Prior Auditor: On December 24, 2025, the Audit Committee dismissed ARK Pro CPA & Co, which had been appointed on September 17, 2025, for the fiscal year ending December 31, 2025.
- Appointment of New Auditor: MaloneBailey, LLP was approved as the replacement independent registered public accounting firm, effective immediately on December 24, 2025.
- Disagreements: The Company states there were no disagreements with ARK Pro regarding accounting principles, financial statement disclosure, or auditing scope during their tenure.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary on business operations. The primary risk disclosed is the disruption or transition associated with the change of auditors mid-fiscal year. The Company confirmed that neither it nor anyone acting on its behalf consulted MaloneBailey regarding reportable events prior to their appointment.
Investor Verification Checklist
- Verify the content of the letter from ARK Pro CPA & Co (Exhibit 16.1) to confirm they agree with the Company's statements regarding the dismissal and lack of disagreements.
- Confirm the effective date of MaloneBailey, LLP's engagement and their scope of work for the remainder of the 2025 fiscal year.
- Review upcoming Form 20-F filings to ensure the new auditor's report is included and to assess any impact on the audit timeline.