Yijia Group Corp (YJGJ) reported Q3 2025 results with USD 308.3 million in revenue, yielding a gross profit of USD 189.3 million and a gross margin of 61.4%. Operating income reached USD 108.9 million (operating margin 35.3%), with net income of USD 72.98 million (net margin 23.7%) and basic EPS of USD 0.0029. The quarter delivered a dramatic YoY improvement across key Profitability metrics: revenue up 1,081.3%, gross profit up 625.3%, operating income up 1,729.8%, and net income up 1,126.9%, while QoQ gains were also solid (revenue +5.6%, gross profit +21.5%, operating income +73.9%, net income +123.5%; EPS +190%). Cash flow momentum was strong, with USD 208.9 million of cash from operations and an identical level of free cash flow, contributing to a cash balance of USD 405.2 million. The balance sheet remains highly liquid and conservatively leveraged: total assets USD 1.321 billion, total liabilities USD 0.213 billion, and owners’ equity USD 1.109 billion, with cash and equivalents of USD 405.2 million and no long-term debt. The liquidity profile is reinforced by a robust current ratio of 6.21 and a quick ratio of 5.33. However, inventory performance shows a notable elongation of days inventory outstanding (141.2 days), underscoring working capital intensity that warrants continued monitoring. Valuation metrics appear reasonable relative to peers (P/E 15.4x, P/S 14.6x, P/B 4.06x), supported by strong profitability and cash flow. Management commentary from the earnings call is not available in the provided data; as such, qualitative guidance and quotes could not be incorporated. Overall, YJGJ presents a compelling cash-generative profile with meaningful margins and no debt, but investors should remain vigilant on inventory risk and sustainability of the revenue trajectory.