YellaBear Equipment Company, Inc is a wholly owned subsidiary of Calhoun Trading Company, Inc. Calhoun Trading Company was incorporated in 1935 by Albert Sidney Smoke as an agricultural holding company of fertilizer, seed and commodity merchandising operations.

Although Calhoun Trading Company's primary operation at this time is its YellaBear Equipment Company, Inc subsidiary, the parent name was not changed in deference to the late Mr. Smoke.