$BRAC
Broad Capital Acquisition Corp Stock $brac

$brac Overview Financials Valuation SEC Filings Company Website

2024 Q1 Form 10-K Financial Statement

#000149315224009867 Filed on March 14, 2024

Income Statement

Concept	2024 Q1	2023 Q4	2023
Revenue	$0.00	$0.00	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin
YoY Change
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization
YoY Change
% of Gross Profit
Operating Expenses	$709.1K	$491.4K	$2.610M
YoY Change	-42.38%	-43.8%	53.2%
Operating Profit	-$709.1K		-$2.610M
YoY Change	-42.38%		53.21%
Interest Expense	$60.33K	$610.8K	$2.632M
YoY Change	768.51%	-34.24%	69.21%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income	-$481.3K	$119.4K	$22.29K
YoY Change	-5.57%	119.09%	-115.07%
Income Tax	$52.09K	$135.4K	$536.2K
% Of Pretax Income		113.39%	2405.61%
Net Earnings	-$533.4K	-$15.98K	-$513.9K
YoY Change	-18.22%	-93.09%	18.52%
Net Earnings / Revenue
Basic Earnings Per Share	-$0.11		-$0.06
Diluted Earnings Per Share	-$0.11	$0.00	-$0.06
COMMON SHARES
Basic Shares Outstanding	2.991M shares	2.991M shares	8.551M shares
Diluted Shares Outstanding	4.955M shares		8.551M shares

Balance Sheet

Concept	2024 Q1	2023 Q4	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments	$19.66M	$15.28K	$15.28K
YoY Change	-68.45%	-99.99%	-96.1%
Cash & Equivalents	$164.8K	$15.28K
Short-Term Investments	$19.50M	$50.77M
Other Short-Term Assets	$73.48K	$29.09K	$29.09K
YoY Change
Inventory
Prepaid Expenses	$73.48K	$29.09K
Receivables
Other Receivables
Total Short-Term Assets	$238.3K	$44.37K	$44.37K
YoY Change	152.65%	-88.68%	-88.68%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$19.50M	$50.77M	$50.77M
YoY Change	-68.67%	-51.26%	-51.26%
Other Assets
YoY Change
Total Long-Term Assets	$19.50M	$50.77M	$50.77M
YoY Change	-68.67%	-51.26%	-51.26%
TOTAL ASSETS
Total Short-Term Assets	$238.3K	$44.37K	$44.37K
Total Long-Term Assets	$19.50M	$50.77M	$50.77M
Total Assets	$19.73M	$50.82M	$50.82M
YoY Change	-68.33%	-51.4%	-51.4%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$758.6K	$733.8K	$733.8K
YoY Change	-18.19%	266.85%	266.84%
Accrued Expenses	$1.558M	$1.880M	$1.880M
YoY Change	175.74%	189.75%	122.76%
Deferred Revenue
YoY Change
Short-Term Debt	$3.917M	$3.658M	$3.658M
YoY Change	245.87%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$7.856M	$6.907M	$6.907M
YoY Change	153.29%	419.45%	419.45%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$3.556M	$3.556M	$3.556M
YoY Change	0.0%	0.0%	0.0%
Total Long-Term Liabilities	$3.556M	$3.556M	$3.556M
YoY Change	0.0%	0.0%	0.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$7.856M	$6.907M	$6.907M
Total Long-Term Liabilities	$3.556M	$3.556M	$3.556M
Total Liabilities	$11.41M	$10.46M	$10.46M
YoY Change	71.42%	114.17%	114.17%
SHAREHOLDERS EQUITY
Retained Earnings	-$10.45M	-$9.741M
YoY Change	71.65%	126.87%
Common Stock	$3.00	$3.00
YoY Change	0.0%	0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$10.45M	$40.35M	$40.35M
YoY Change
Total Liabilities & Shareholders Equity	$19.73M	$50.82M	$50.82M
YoY Change	-68.33%	-51.4%	-51.4%

Cashflow Statement

Concept	2024 Q1	2023 Q4	2023
OPERATING ACTIVITIES
Net Income	-$533.4K	-$15.98K	-$513.9K
YoY Change	-18.22%	-93.09%	18.52%
Depreciation, Depletion And Amortization
YoY Change
Cash From Operating Activities	-$486.8K	-$434.2K	-$1.773M
YoY Change	-34.25%	215.48%	118.73%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities	$31.57M	-$411.0K	$56.14M
YoY Change	-26.02%		-154.72%
Cash From Investing Activities	$31.57M	-$411.0K	$56.14M
YoY Change	-173.98%		-154.72%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net			-$58.40M
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-$30.93M	848.9K	-54.74M
YoY Change	-26.75%		-152.74%
NET CHANGE
Cash From Operating Activities	-$486.8K	-434.2K	-1.773M
Cash From Investing Activities	$31.57M	-411.0K	56.14M
Cash From Financing Activities	-$30.93M	848.9K	-54.74M
Net Change In Cash	$149.5K	3.640K	-376.6K
YoY Change	-100.17%	-102.64%	-196.63%
FREE CASH FLOW
Cash From Operating Activities	-$486.8K	-$434.2K	-$1.773M
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023	dei	Amendment Flag AmendmentFlag	false
CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	dei	Entity Central Index Key EntityCentralIndexKey	0001865120
CY2022Q4	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent		usd
CY2022Q4	BRAC	Extension Loans ExtensionLoans		usd
CY2022Q4	BRAC	Working Capital Loan WorkingCapitalLoan		usd
CY2022Q4	BRAC	Excise Tax Payable Current ExciseTaxPayableCurrent		usd
CY2023Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2023Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2022Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2023Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital		usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital		usd
CY2022	us-gaap	Interest Expense InterestExpense		usd
CY2022	us-gaap	Stock Issued During Period Value Share Based Compensation Forfeited StockIssuedDuringPeriodValueShareBasedCompensationForfeited		usd
CY2022	BRAC	Accretion Of Redeemable Shares AccretionOfRedeemableShares		usd
CY2022	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense		usd
CY2022	BRAC	Cash Withdrawn From Trust Account In Connection With Redemption CashWithdrawnFromTrustAccountInConnectionWithRedemption		usd
CY2022	BRAC	Interest Withdraws From Trust Account For Taxes InterestWithdrawsFromTrustAccountForTaxes		usd
CY2022	BRAC	Common Stock Subject To Possible Redemption CommonStockSubjectToPossibleRedemption		usd
CY2022	BRAC	Proceeds From Working Capital Loan ProceedsFromWorkingCapitalLoan		usd
CY2022	BRAC	Proceeds From Extension Loan ProceedsFromExtensionLoan		usd
CY2023	us-gaap	Proceeds From Issuance Initial Public Offering ProceedsFromIssuanceInitialPublicOffering		usd
CY2023	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement		usd
CY2023	us-gaap	Repayments Of Related Party Debt RepaymentsOfRelatedPartyDebt		usd
CY2022	BRAC	Extension Funds Attributable To Common Stock Subject To Redemption ExtensionFundsAttributableToCommonStockSubjectToRedemption		usd
CY2022	BRAC	Excise Tax Liability ExciseTaxLiability		usd
CY2023	BRAC	Deferred Underwriting Fee Payable DeferredUnderwritingFeePayable		usd
CY2023	BRAC	Initial Classification Of Common Stock Subject To Redemption InitialClassificationOfCommonStockSubjectToRedemption		usd
CY2023	BRAC	Deferred Offering Costs Paid For By Promissory Note Related Party DeferredOfferingCostsPaidForByPromissoryNoteRelatedParty		usd
CY2022Q4	BRAC	Working Capital Loan WorkingCapitalLoan		usd
CY2022Q4	BRAC	Extension Loans ExtensionLoans		usd
CY2023	dei	Document Type DocumentType	10-K
CY2023	dei	Document Annual Report DocumentAnnualReport	true
CY2023	dei	Document Period End Date DocumentPeriodEndDate	2023-12-31
CY2023	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2023	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Entity File Number EntityFileNumber	001-41212
CY2023	dei	Entity Registrant Name EntityRegistrantName	Broad Capital Acquisition Corp
CY2023	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2023	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	86-3382967
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	6208 Sandpebble Ct
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	Dallas
CY2023	dei	Entity Address State Or Province EntityAddressStateOrProvince	TX
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	75254
CY2023	dei	City Area Code CityAreaCode	(469)
CY2023	dei	Local Phone Number LocalPhoneNumber	951-3088
CY2023	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2023	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2023	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2023	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2023	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2023	dei	Entity Small Business EntitySmallBusiness	true
CY2023	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2023	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2023	dei	Entity Shell Company EntityShellCompany	true
CY2024Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	2990897	shares
CY2023	dei	Auditor Firm AuditorFirmId	206
CY2023	dei	Auditor Name AuditorName	MaloneBailey, LLP
CY2023	dei	Auditor Location AuditorLocation	Houston, Texas
CY2023Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	15282	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	391924	usd
CY2023Q4	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	29091	usd
CY2023Q4	us-gaap	Assets Current AssetsCurrent	44373	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	391924	usd
CY2023Q4	us-gaap	Marketable Securities MarketableSecurities	50772949	usd
CY2022Q4	us-gaap	Marketable Securities MarketableSecurities	104162029	usd
CY2023Q4	us-gaap	Assets Assets	50817322	usd
CY2022Q4	us-gaap	Assets Assets	104553953	usd
CY2023Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	1253332	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	648885	usd
CY2023Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	733800	usd
CY2022Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	200028	usd
CY2023Q4	BRAC	Franchise Tax Payable Current FranchiseTaxPayableCurrent	42759	usd
CY2022Q4	BRAC	Franchise Tax Payable Current FranchiseTaxPayableCurrent	195138	usd
CY2023Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent	634874	usd
CY2022Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent	285662	usd
CY2023Q4	BRAC	Extension Loans ExtensionLoans	2903628	usd
CY2023Q4	BRAC	Working Capital Loan WorkingCapitalLoan	754748	usd
CY2023Q4	BRAC	Excise Tax Payable Current ExciseTaxPayableCurrent	584031	usd
CY2023Q4	us-gaap	Liabilities Current LiabilitiesCurrent	6907172	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	1329713	usd
CY2023Q4	BRAC	Deferred Underwriter Commission DeferredUnderwriterCommission	3555674	usd
CY2022Q4	BRAC	Deferred Underwriter Commission DeferredUnderwriterCommission	3555674	usd
CY2023Q4	us-gaap	Liabilities Liabilities	10462846	usd
CY2022Q4	us-gaap	Liabilities Liabilities	4885387	usd
CY2023Q4	us-gaap	Temporary Equity Shares Authorized TemporaryEquitySharesAuthorized	4522582	shares
CY2023Q4	us-gaap	Temporary Equity Par Or Stated Value Per Share TemporaryEquityParOrStatedValuePerShare	11.08
CY2022Q4	us-gaap	Temporary Equity Shares Authorized TemporaryEquitySharesAuthorized	10159069	shares
CY2022Q4	us-gaap	Temporary Equity Par Or Stated Value Per Share TemporaryEquityParOrStatedValuePerShare	10.23
CY2023Q4	us-gaap	Temporary Equity Carrying Amount Attributable To Parent TemporaryEquityCarryingAmountAttributableToParent	50095136	usd
CY2022Q4	us-gaap	Temporary Equity Carrying Amount Attributable To Parent TemporaryEquityCarryingAmountAttributableToParent	103962029	usd
CY2023Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.000001
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.000001
CY2023Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	1000000	shares
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	1000000	shares
CY2023Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2022Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2022Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2023Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.000001
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.000001
CY2023Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2023Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	2990897	shares
CY2023Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	2990897	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	2990897	shares
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	2990897	shares
CY2023Q4	us-gaap	Temporary Equity Shares Authorized TemporaryEquitySharesAuthorized	4522582	shares
CY2022Q4	us-gaap	Temporary Equity Shares Authorized TemporaryEquitySharesAuthorized	10159069	shares
CY2023Q4	us-gaap	Common Stock Value CommonStockValue	3	usd
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	3	usd
CY2023Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-9740663	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-4293466	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	-9740660	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-4293463	usd
CY2023Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	50817322	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	104553953	usd
CY2023	us-gaap	Operating Costs And Expenses OperatingCostsAndExpenses	2409672	usd
CY2022	us-gaap	Operating Costs And Expenses OperatingCostsAndExpenses	1508247	usd
CY2023	BRAC	Franchise Tax Expenses FranchiseTaxExpenses	200000	usd
CY2022	BRAC	Franchise Tax Expenses FranchiseTaxExpenses	195138	usd
CY2023	us-gaap	Operating Income Loss OperatingIncomeLoss	-2609672	usd
CY2022	us-gaap	Operating Income Loss OperatingIncomeLoss	-1703385	usd
CY2023	us-gaap	Interest Expense InterestExpense	120229	usd
CY2023	BRAC	Interest Earned On Marketable Securities Held In Trust Account InterestEarnedOnMarketableSecuritiesHeldInTrustAccount	2752194	usd
CY2022	BRAC	Interest Earned On Marketable Securities Held In Trust Account InterestEarnedOnMarketableSecuritiesHeldInTrustAccount	1555432	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	22293	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-147953	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	536212	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	285662	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-513919	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-433615	usd
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	8551292	shares
CY2023	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	8551292	shares
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	13000236	shares
CY2022	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	13000236	shares
CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.06
CY2023	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.06
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.03
CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.03
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-4293463	usd
CY2023Q1	BRAC	Stock Issued During Period Value Additional Amount Deposited Into Trust StockIssuedDuringPeriodValueAdditionalAmountDepositedIntoTrust	-2903628	usd
CY2023Q1	BRAC	Remeasurement Of Common Stock Subject To Redemption RemeasurementOfCommonStockSubjectToRedemption	1445619	usd
CY2023Q1	BRAC	Stock Issued During Period Value Excise Tax StockIssuedDuringPeriodValueExciseTax	-584031	usd
CY2023Q1	us-gaap	Net Income Loss NetIncomeLoss	-513919	usd
CY2023Q1	us-gaap	Stockholders Equity StockholdersEquity	-9740660	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	4905	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	4905	usd
CY2022	BRAC	Stock Issued During Period Value Sale Of Units In Initial Public Offering StockIssuedDuringPeriodValueSaleOfUnitsInInitialPublicOffering	101590680	usd
CY2022	BRAC	Stock Issued During Period Value Common Stock Subject To Possible Redemption StockIssuedDuringPeriodValueCommonStockSubjectToPossibleRedemption	-102606597	usd
CY2022	us-gaap	Stock Issued During Period Value Other StockIssuedDuringPeriodValueOther	4511300	usd
CY2022	us-gaap	Adjustments To Additional Paid In Capital Stock Issued Issuance Costs AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts	2449040	usd
CY2022	us-gaap	Adjustments To Additional Paid In Capital Other AdjustmentsToAdditionalPaidInCapitalOther	3555674	usd
CY2022	BRAC	Remeasurement Of Common Stock Subject To Redemption RemeasurementOfCommonStockSubjectToRedemption	1355432	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-433615	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-4293463	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-4293463	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-513919	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-433615	usd
CY2023	BRAC	Interest Earned On Marketable Securities Held In Trust Account InterestEarnedOnMarketableSecuritiesHeldInTrustAccount	2752194	usd
CY2022	BRAC	Interest Earned On Marketable Securities Held In Trust Account InterestEarnedOnMarketableSecuritiesHeldInTrustAccount	1555432	usd
CY2023	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	29090	usd
CY2023	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	533771	usd
CY2022	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	200028	usd
CY2023	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	604447	usd
CY2022	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	497558	usd
CY2023	BRAC	Increase Decrease In Franchise Tax Expenses IncreaseDecreaseInFranchiseTaxExpenses	152379	usd
CY2022	BRAC	Increase Decrease In Franchise Tax Expenses IncreaseDecreaseInFranchiseTaxExpenses	-195138	usd
CY2023	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	536212	usd
CY2022	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	285662	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1773152	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-810661	usd
CY2023	BRAC	Cash Withdrawn From Trust Account In Connection With Redemption CashWithdrawnFromTrustAccountInConnectionWithRedemption	58403139	usd
CY2023	BRAC	Interest Withdraws From Trust Account For Taxes InterestWithdrawsFromTrustAccountForTaxes	641762	usd
CY2023	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	2903628	usd
CY2022	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	102606597	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	56141273	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-102606597	usd
CY2023	BRAC	Common Stock Subject To Possible Redemption CommonStockSubjectToPossibleRedemption	-58403139	usd
CY2023	BRAC	Proceeds From Working Capital Loan ProceedsFromWorkingCapitalLoan	754748	usd
CY2023	BRAC	Proceeds From Extension Loan ProceedsFromExtensionLoan	2903628	usd
CY2022	us-gaap	Proceeds From Issuance Initial Public Offering ProceedsFromIssuanceInitialPublicOffering	99429074	usd
CY2022	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	4511301	usd
CY2022	us-gaap	Repayments Of Related Party Debt RepaymentsOfRelatedPartyDebt	133357	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-54744763	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	103807018	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	-376642	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	389760	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	391924	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	2164	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	15282	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	391924	usd
CY2023	BRAC	Extension Funds Attributable To Common Stock Subject To Redemption ExtensionFundsAttributableToCommonStockSubjectToRedemption	2903628	usd
CY2023	BRAC	Remeasurement Of Common Stock Subject To Redemption RemeasurementOfCommonStockSubjectToRedemption	1445619	usd
CY2022	BRAC	Remeasurement Of Common Stock Subject To Redemption RemeasurementOfCommonStockSubjectToRedemption	1355432	usd
CY2023	BRAC	Excise Tax Liability ExciseTaxLiability	584031	usd
CY2022	BRAC	Deferred Underwriting Fee Payable DeferredUnderwritingFeePayable	3555674	usd
CY2022	BRAC	Initial Classification Of Common Stock Subject To Redemption InitialClassificationOfCommonStockSubjectToRedemption	102606597	usd
CY2022	BRAC	Deferred Offering Costs Paid For By Promissory Note Related Party DeferredOfferingCostsPaidForByPromissoryNoteRelatedParty	176	usd
CY2022Q1	BRAC	Underwriters Deferred Discount UnderwritersDeferredDiscount	31814	usd
CY2022Q1	us-gaap	Stock Issued During Period Shares New Issues StockIssuedDuringPeriodSharesNewIssues	101000000	shares
CY2022Q1	us-gaap	Shares Issued Price Per Share SharesIssuedPricePerShare	10.10
CY2023Q4	BRAC	Business Combination Condition Minimum Tangible Assets BusinessCombinationConditionMinimumTangibleAssets	5000001	usd
CY2023Q4	BRAC	Percentage Of The Public Shareholding To Be Redeemed In Case The Business Combination Is Not Consummated PercentageOfThePublicShareholdingToBeRedeemedInCaseTheBusinessCombinationIsNotConsummated	1	pure
CY2023Q4	us-gaap	Liquidation Basis Of Accounting Accrued Costs To Dispose Of Assets And Liabilities LiquidationBasisOfAccountingAccruedCostsToDisposeOfAssetsAndLiabilities	100000	usd
CY2023Q2	BRAC	Extension Loan ExtensionLoan	150000	usd
CY2023Q1	BRAC	Extension Loan ExtensionLoan	150000	usd
CY2023Q4	us-gaap	Temporary Equity Shares Authorized TemporaryEquitySharesAuthorized	4522582	shares
CY2023Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	15282	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	391924	usd
CY2023	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	25000	usd
CY2022Q1	us-gaap	Repayments Of Debt RepaymentsOfDebt	133533	usd
CY2023Q4	BRAC	Working Capital Loan WorkingCapitalLoan	754748	usd
CY2023Q4	BRAC	Extension Loan ExtensionLoan	2903628	usd
CY2023	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_84D_eus-gaap--UseOfEstimates_zPd21jN8TD6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_zPNAJPH8UDti">Use of Estimates</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p>
CY2022Q3	BRAC	Excise Tax Rate Percentage ExciseTaxRatePercentage	0.01	pure
CY2023Q4	BRAC	Excise Tax Payable Current ExciseTaxPayableCurrent	584031	usd
CY2023Q4	BRAC	Business Combination Condition Minimum Tangible Assets BusinessCombinationConditionMinimumTangibleAssets	5000001	usd
CY2023Q4	us-gaap	Cash Equivalents At Carrying Value CashEquivalentsAtCarryingValue	0	usd
CY2022Q4	us-gaap	Cash Equivalents At Carrying Value CashEquivalentsAtCarryingValue	0	usd
CY2023Q4	us-gaap	Marketable Securities MarketableSecurities	50772949	usd
CY2022Q4	us-gaap	Marketable Securities MarketableSecurities	104162029	usd
CY2023	BRAC	Franchise Tax Expenses FranchiseTaxExpenses	200000	usd
CY2022	BRAC	Franchise Tax Expenses FranchiseTaxExpenses	195138	usd
CY2023	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	-24.0529	pure
CY2022	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	1.9308	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2023Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent	634874	usd
CY2022Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent	285662	usd
CY2022Q3	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.01	pure
CY2023Q4	BRAC	Additional Common Stock Subject To Possible Redemption Per Share AdditionalCommonStockSubjectToPossibleRedemptionPerShare	10.15
CY2023	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p id="xdx_84C_eus-gaap--ConcentrationRiskCreditRisk_z1j3hDLxdA8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_z8M894f2hDE9">Concentration of Credit Risk</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $<span id="xdx_90A_eus-gaap--CashFDICInsuredAmount_iI_pp0p0_c20231231_zUsJBRIWshMe" title="Federal depository insurance coverage amount">250,000</span>. As of December 31, 2023 and December 31, 2022, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.4pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q4	us-gaap	Cash Fdic Insured Amount CashFDICInsuredAmount	250000	usd
CY2023Q4	BRAC	Working Capital Loan WorkingCapitalLoan	754748	usd
CY2023Q1	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	0.0625
CY2023Q1	us-gaap	Adjustments To Additional Paid In Capital Convertible Debt With Conversion Feature AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature	370726	usd
CY2023Q4	BRAC	Extension Loans ExtensionLoans	2903628	usd
CY2023	BRAC	Servicer Fees ServicerFees	120000	usd
CY2022	BRAC	Servicer Fees ServicerFees	110000	usd
CY2023Q4	BRAC	Service Accrued Expense Due ServiceAccruedExpenseDue	230000	usd
CY2022Q4	BRAC	Service Accrued Expense Due ServiceAccruedExpenseDue	110000	usd
CY2023Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2023Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.000001
CY2023	us-gaap	Common Stock Voting Rights CommonStockVotingRights	Holders of the Company’s common stock are entitled to one vote for each share.
CY2023Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	2990897	shares
CY2023Q4	us-gaap	Temporary Equity Shares Authorized TemporaryEquitySharesAuthorized	4522582	shares
CY2022Q4	us-gaap	Temporary Equity Shares Authorized TemporaryEquitySharesAuthorized	10159069	shares
CY2023Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	1000000	shares
CY2023Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.000001
CY2023Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2022Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2022Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2023	BRAC	Public Right Description PublicRightDescription	Except in cases where the Company is not the surviving company in a Business Combination, each holder of a Public Right will automatically receive one-tenth (1/10) of one share of common stock upon consummation of a Business Combination, even if the holder of a Public Right converted all shares held by him, her or it in connection with a Business Combination or an amendment to the Company’s Amended and Restated Certificate of Incorporation with respect to its pre-business combination activities. In the event that the Company will not be the surviving company upon completion of a Business Combination, each holder of a Public Right will be required to affirmatively convert his, her or its rights in order to receive the one-tenth (1/10) of a share underlying each Public Right upon consummation of the Business Combination.

Files In Submission

Name	View Source	Status
0001493152-24-009867-index-headers.html	Edgar Link	pending
0001493152-24-009867-index.html	Edgar Link	pending
0001493152-24-009867.txt	Edgar Link	pending
0001493152-24-009867-xbrl.zip	Edgar Link	pending
brac-20231231.xsd	Edgar Link	pending
ex31-1.htm	Edgar Link	pending
ex31-2.htm	Edgar Link	pending
ex32-1.htm	Edgar Link	pending
ex32-2.htm	Edgar Link	pending
ex4-5.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
form10-k.htm	Edgar Link	pending
form10-k_001.jpg	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
R16.htm	Edgar Link	pending
R17.htm	Edgar Link	pending
R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
R21.htm	Edgar Link	pending
R22.htm	Edgar Link	pending
R23.htm	Edgar Link	pending
R24.htm	Edgar Link	pending
R25.htm	Edgar Link	pending
R3.htm	Edgar Link	pending
R4.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
brac-20231231_def.xml	Edgar Link	unprocessable
brac-20231231_lab.xml	Edgar Link	unprocessable
brac-20231231_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
form10-k_htm.xml	Edgar Link	completed
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
brac-20231231_cal.xml	Edgar Link	unprocessable

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$BRAC
Broad Capital Acquisition Corp Stock $brac

2024 Q1 Form 10-K Financial Statement

#000149315224009867 Filed on March 14, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$BRAC Broad Capital Acquisition Corp Stock $brac

2024 Q1 Form 10-K Financial Statement

#000149315224009867 Filed on March 14, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$BRAC
Broad Capital Acquisition Corp Stock $brac