{"url_path":"/sec/cik-0002071489/10-k/2026/item-5","section_key":"item-5","section_title":"Item 5 MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-25","source_url":"https://www.sec.gov/Archives/edgar/data/2071489/0001493152-26-030051-index.html","accession_number":"0001493152-26-030051","cik":"0002071489","ticker":null,"issuer_name":"Yellowstone Group Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2071489/0001493152-26-030051-index.html","primary_entity_key":"0002071489","primary_entity_name":"Yellowstone Group Ltd."},"word_count":676,"has_tables":true,"body_markdown":"**ITEM\n5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS**\n\n \n\nThe\nCompany sole class of common equity is currently quoted under OTC Markets Pink Sheet under symbol YSGL since June 01, 2026. The\nCompany believes that we do not have an established public trading market and we cannot assure you that there will be any liquidity\nfor our common stock in the future and such quotation reflect inter-dealer prices, without retail mark-up, mark-down or commission\nand may not necessarily represent actual transactions.\n\n \n\n**Holders**\n\n \n\nAs\nof March 31, 2026, we have 30 shareholders on record of our common stock.\n\n \n\n**Transfer\nAgent and Registrar**\n\n \n\nThe\ntransfer agent for our capital stock is Transfer Online, Inc, with an address at 512 SE Salmon St., Portland, OR 97214, United States\nand telephone number is +1 (503) 227-2950.\n\n \n\n**Penny\nStock Regulations**\n\n \n\nThe\nSecurities and Exchange Commission has adopted regulations which generally define “penny stock” to be an equity security\nthat has a market price of less than $5.00 per share. Our Common Stock, when and if a trading market develops, may fall within the definition\nof penny stock and be subject to rules that impose additional sales practice requirements on broker-dealers who sell such securities\nto persons other than established customers and accredited investors (generally those with assets in excess of $1,000,000, or annual\nincomes exceeding $200,000 individually, or $300,000, together with their spouse).\n\n \n\nFor\ntransactions covered by these rules, the broker-dealer must make a special suitability determination for the purchase of such securities\nand have received the purchaser’s prior written consent to the transaction. Additionally, for any transaction, other than exempt\ntransactions, involving a penny stock, the rules require the delivery, prior to the transaction, of a risk disclosure document mandated\nby the Securities and Exchange Commission relating to the penny stock market. The broker-dealer also must disclose the commissions payable\nto both the broker-dealer and the registered representative, current quotations for the securities and, if the broker-dealer is the sole\nmarket-maker, the broker-dealer must disclose this fact and the broker-dealer’s presumed control over the market. Finally, monthly\nstatements must be sent disclosing recent price information for the penny stock held in the account and information on the limited market\nin penny stocks. Consequently, the “penny stock” rules may restrict the ability of broker-dealers to sell our Common Stock\nand may affect the ability of investors to sell their Common Stock in the secondary market.\n\n \n\nIn\naddition to the “penny stock” rules promulgated by the Securities and Exchange Commission, the Financial Industry Regulatory\nAuthority (“FINRA”) has adopted rules that require that in recommending an investment to a customer, a broker-dealer must\nhave reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative low-priced\nsecurities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer’s\nfinancial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that\nthere is a high probability that speculative low-priced securities will not be suitable for at least some customers. The FINRA requirements\nmake it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit the investors’\nability to buy and sell our stock.\n\n \n\n**Dividends**\n\n \n\nAny\nfuture determination as to the declaration and payment of dividends on shares of our Common Stock will be made at the discretion of our\nboard of directors out of funds legally available for such purpose. We are under no contractual obligations or restrictions to declare\nor pay dividends on our shares of Common Stock. In addition, we currently have no plans to pay such dividends. Our board of directors\ncurrently intends to retain all earnings for use in the business for the foreseeable future.\n\n \n\n11\n\n \n\n  \n\n**Recent\nSales of Unregistered Securities**\n\n \n\nNo\nsecurities have been sold by the Company during the period covered by this Form 10-K.\n\n \n\n**Purchases\nof Equity Securities by the Registrant and Affiliated Purchasers**\n\n \n\nWe\nhave not repurchased any shares of our common stock during the fiscal year ended March 31, 2026.\n\n \n\n**Other\nStockholder Matters**\n\n \n\nNone."}