Business Context and Reporting Period
This Form 6-K filing by YD Bio Limited (YD Bio) covers the month of September 2025, with the report dated September 19, 2025. The filing primarily addresses a change in the Company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. However, it notes that audit reports issued since the Company's inception on February 6, 2024, included an explanatory paragraph relating to substantial doubt about the Company's ability to continue as a going concern.
Material Changes
- Termination of Previous Accountant: YD Bio terminated its engagement with CBIZ CPAs P.C. effective September 16, 2025. The decision was approved by the audit committee and the Board of Directors.
- Appointment of New Accountant: The Company engaged ARK Pro CPA & Co as its new independent registered public accounting firm, effective September 17, 2025, for the fiscal year ending December 31, 2025.
- Audit History: There were no disagreements between the Company and CBIZ CPAs regarding accounting principles, practices, or auditing scope. No reportable events occurred under Item 16F of Form 20-F.
Guidance, Outlook, and Risks
The filing does not contain forward-looking guidance, management commentary on operations, or specific risk factors beyond the previously noted going concern qualification. The primary focus is the procedural transition of audit services. The Company confirmed it did not consult with the new firm (ARK) regarding accounting principles or audit opinions prior to engagement.
Investor Verification Checklist
- Verify the reasons for the change in auditors, as the filing cites no disagreements but notes a prior "going concern" qualification.
- Confirm the status of the Company's liquidity and ability to continue as a going concern given the historical audit qualification.
- Review the letter from CBIZ CPAs P.C. (Exhibit 16.1) to ensure they agree with the Company's disclosures regarding the termination.
- Monitor future filings for the first financial statements audited by ARK Pro CPA & Co.