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Guochun International Inc. Liquidation Value Calculator

Guochun International Inc.

Current Price: N/A

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Advanced: All 35 XBRL Tags

Every XBRL tag from SEC EDGAR filings, grouped by financial statement type. total = may include children, fact = independent leaf value.

Balance Sheet

TagValueUnit
cash
Cash total $0 USD
current_liabilities
Accrued Liabilities Current total
AccruedLiabilitiesCurrent
$15,844 USD
AI Insight · Accrued liabilities of $15,844 at December 31, 2025, up from $9,084 at December 31, 2024, a 74% increase. Consists primarily of unpaid professional fees (audit, legal, compliance). These obligations are current, unsecured, and face-value in liquidation. The trajectory reflects ongoing cash-burn for compliance costs in the absence of any revenue.
Other Liabilities Current total
OtherLiabilitiesCurrent
$46,028 USD
AI Insight · Amount due to sole officer and director Zhou Xuan of $46,028 at December 31, 2025, up marginally from $45,528 at December 31, 2024. This obligation is unsecured, non-interest bearing, and due on demand. In a liquidation, it holds face value and represents the largest single creditor claim, effectively a claim by the controlling 77.5% shareholder against an entity with $5,500 in assets. No subordination agreement disclosed.
liabilities_current
Liabilities Current total
LiabilitiesCurrent
$97,508 USD
liabilities_total
Liabilities total $97,508 USD
AI Insight · Total liabilities of $97,508 at December 31, 2025 represent the binding constraint on equity recovery. All liabilities are current and due on demand. This compares to $54,612 at December 31, 2024, an increase of $42,896 in one year driven primarily by the new $35,636 non-related-party payable and $6,760 increase in accrued liabilities. At face value against $5,500 in assets, the liability stack produces a liquidation shortfall of approximately $92,000 before haircuts.
shares_outstanding
Common Stock Shares Outstanding total
CommonStockSharesOutstanding
3.9M shares
Unmapped Tags (28)
Additional Paid In Capital
AdditionalPaidInCapital
$76,646USD
Assets
Assets
$5,500USD
AI Insight · Total assets of $5,500 at December 31, 2025 versus zero at December 31, 2024. The entire asset base is a single prepayment, likely an audit retainer or compliance deposit. At a liquidation recovery rate of 50-60% for prepaid service costs, recoverable value is approximately $2,750 to $3,300—immaterial against $97,508 in liabilities. Cash is zero. There are no tangible fixed assets, receivables, inventory, or intangibles.
Assets Current
AssetsCurrent
$5,500USD
Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
$0USD/shares
Common Stock Shares Authorized
CommonStockSharesAuthorized
$75.00Mshares
Common Stock Shares Issued
CommonStockSharesIssued
$3.87Mshares
Common Stock Value
CommonStockValue
$3,871USD
Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
$19,367USD
Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
$19,367USD
Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
$5,500USD
Other Accounts Payable And Accrued Liabilities
OtherAccountsPayableAndAccruedLiabilities
$35,636USD
AI Insight · This $35,636 line represents advances from a non-related party that did not exist at December 31, 2024. The prior 10-Q disclosed this as a subsequent event ($35,636 advanced as of April 8, 2026 per that filing). In the current 10-K it appears on the balance sheet as of December 31, 2025, indicating the funds were drawn during Q4 2025. It is unsecured, interest-free, due on demand, and fully at face value in a liquidation. This is the single largest new liability driver year-over-year.
Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
$-172,525USD
AI Insight · Accumulated deficit of $(172,525) at December 31, 2025, up from $(135,129) at December 31, 2024, reflecting $37,396 in net loss for the year. The deficit has grown steadily since inception purely from operating costs (professional fees, compliance). No revenue has ever been generated. The deficit signals ongoing equity erosion with no offsetting asset accumulation.
Stockholders Equity
StockholdersEquity
$-92,008USD
AI Insight · Stockholders' deficit of $(92,008) at December 31, 2025 versus $(54,612) at December 31, 2024—a 68% deterioration in one year. This is the direct liquidation recovery figure to equity: approximately negative $92,000. The only items above this in the capital structure are the three current liability claims totaling $97,508, all unsecured and due on demand. There is no scenario under which equity recovers value in a wind-down at current balance sheet composition.
Stockholders Equity Including Portion Attributable To Noncontrolling Interest
StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
$-92,008USD
Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
$6,760USD
Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
$36,136USD
Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
$-36,136USD
Proceeds From Payments For Other Financing Activities
ProceedsFromPaymentsForOtherFinancingActivities
$500USD
Earnings Per Share Basic
EarningsPerShareBasic
$-0USD/shares
Income Loss From Continuing Operations Before Income Taxes Domestic
IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
$-37,396USD
Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
$-37,396USD
Net Income Loss
NetIncomeLoss
$-37,396USD
Operating Expenses
OperatingExpenses
$37,396USD
Operating Income Loss
OperatingIncomeLoss
$-37,396USD
Other General And Administrative Expense
OtherGeneralAndAdministrativeExpense
$12,346USD
Professional Fees
ProfessionalFees
$25,050USD
Profit Loss
ProfitLoss
$37,396USD
Shares Outstanding
SharesOutstanding
$3.87Mshares

Showing balance sheet tags only. Liquidation analysis uses balance sheet data.

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