$CAUD
Collective Audience, Inc. Stock $caud

$caud Overview Financials Valuation SEC Filings Company Website

2023 Q1 Form 10-K Financial Statement

#000121390023024799 Filed on March 31, 2023

Income Statement

Concept	2023 Q1	2022 Q4	2022
Revenue	$0.00	$0.00	$0.00
YoY Change
Cost Of Revenue	$30.00K
YoY Change	0.0%
Gross Profit	-$30.00K
YoY Change	0.0%
Gross Profit Margin
Selling, General & Admin	$157.7K	$740.8K	$960.9K
YoY Change	-47.99%
% of Gross Profit
Research & Development			$0.00
YoY Change
% of Gross Profit
Depreciation & Amortization			$1.411M
YoY Change
% of Gross Profit
Operating Expenses	$577.9K	$740.8K	$3.369M
YoY Change	-58.6%	-8.27%	196.86%
Operating Profit	-$577.9K		-$3.369M
YoY Change	-58.6%
Interest Expense	$133.2K	$467.2K	$987.6K
YoY Change	2393.82%	53600.0%	75868.46%
% of Operating Profit
Other Income/Expense, Net	-$8.840K		-$84.73K
YoY Change	-113.05%		-1538.57%
Pretax Income	-$444.7K	-$273.6K	-$2.381M
YoY Change	-66.38%	-67.85%	111.17%
Income Tax	$24.00K	$119.0K	$119.0K
% Of Pretax Income
Net Earnings	-$468.7K	-$392.6K	-$2.500M
YoY Change	-64.56%	-53.86%	121.72%
Net Earnings / Revenue
Basic Earnings Per Share	-$0.08		-$0.49
Diluted Earnings Per Share	-$0.16	-$0.13	-$0.84
COMMON SHARES
Basic Shares Outstanding	2.980M shares	7.462M shares	11.40M shares
Diluted Shares Outstanding	5.734M shares		11.40M shares

Balance Sheet

Concept	2023 Q1	2022 Q4	2022
SHORT-TERM ASSETS
Cash & Short-Term Investments	$279.3K	$381.3K	$381.3K
YoY Change	5486.4%	146.09%	146.09%
Cash & Equivalents	$279.3K	$381.3K
Short-Term Investments
Other Short-Term Assets	$178.4K	$252.5K	$252.5K
YoY Change	-44.13%	-21.5%	-21.5%
Inventory
Prepaid Expenses	$178.4K	$252.5K
Receivables		$1.437M
Other Receivables
Total Short-Term Assets	$457.7K	$633.8K	$633.8K
YoY Change	41.14%	32.99%	32.99%
LONG-TERM ASSETS
Property, Plant & Equipment		$85.43K
YoY Change
Goodwill		$5.991M
YoY Change
Intangibles		$6.755M
YoY Change
Long-Term Investments	$13.23M	$12.84M	$12.84M
YoY Change	-76.92%	-77.6%	-77.6%
Other Assets
YoY Change
Total Long-Term Assets	$13.23M	$12.84M	$12.84M
YoY Change	-76.92%	-77.6%	-77.6%
TOTAL ASSETS
Total Short-Term Assets	$457.7K	$633.8K	$633.8K
Total Long-Term Assets	$13.23M	$12.84M	$12.84M
Total Assets	$13.69M	$13.48M	$13.48M
YoY Change	-76.26%	-76.69%	-76.69%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$336.9K	$441.7K	$441.7K
YoY Change	-79.29%	-35.75%	-35.75%
Accrued Expenses	$2.369M	$2.113M	$2.113M
YoY Change		303.13%	303.13%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$2.706M	$2.555M	$2.555M
YoY Change	40.44%	271.59%	197.63%
LONG-TERM LIABILITIES
Long-Term Debt	$2.922M	$2.397M	$2.397M
YoY Change
Other Long-Term Liabilities	$1.527M	$1.518M	$1.518M
YoY Change	-4.78%	1.18%	1.18%
Total Long-Term Liabilities	$4.448M	$3.914M	$3.914M
YoY Change	177.48%	160.96%	160.96%
TOTAL LIABILITIES
Total Short-Term Liabilities	$2.706M	$2.555M	$2.555M
Total Long-Term Liabilities	$4.448M	$3.914M	$3.914M
Total Liabilities	$7.154M	$6.469M	$6.469M
YoY Change	102.68%	174.31%	174.31%
SHAREHOLDERS EQUITY
Retained Earnings	-$6.612M	-$5.836M
YoY Change		417.53%
Common Stock	$173.00	$173.00
YoY Change		0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$6.612M	-$5.836M	$7.006M
YoY Change
Total Liabilities & Shareholders Equity	$13.69M	$13.48M	$13.48M
YoY Change	-76.26%	-76.69%	-76.69%

Cashflow Statement

Concept	2023 Q1	2022 Q4	2022
OPERATING ACTIVITIES
Net Income	-$468.7K	-$392.6K	-$2.500M
YoY Change	-64.56%	-53.86%	121.72%
Depreciation, Depletion And Amortization			$1.411M
YoY Change
Cash From Operating Activities	-$234.5K	$362.9K	-$717.0K
YoY Change	-47.89%	-284.85%	-6.75%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions	$392.5K		$50.00K
YoY Change
Other Investing Activities	-$392.5K	$45.07M	$44.50M
YoY Change		10481806.98%	-177.61%
Cash From Investing Activities	-$392.5K	$45.07M	$44.50M
YoY Change		10481806.98%	-177.61%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net			$0.00
YoY Change			-100.0%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	$525.0K	-45.23M	-$43.56M
YoY Change	75.0%		-174.76%
NET CHANGE
Cash From Operating Activities	-$234.5K	362.9K	-$717.0K
Cash From Investing Activities	-$392.5K	45.07M	$44.50M
Cash From Financing Activities	$525.0K	-45.23M	-$43.56M
Net Change In Cash	-$102.0K	206.2K	$226.4K
YoY Change	-31.99%	-205.27%	46.09%
FREE CASH FLOW
Cash From Operating Activities	-$234.5K	$362.9K	-$717.0K
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2022	dei	Document Type DocumentType	10-K
CY2022	dei	Document Annual Report DocumentAnnualReport	true
CY2022	dei	Document Period End Date DocumentPeriodEndDate	2022-12-31
CY2022	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2022	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2022
CY2022	dei	Document Transition Report DocumentTransitionReport	false
CY2022	dei	Entity File Number EntityFileNumber	001-40723
CY2022	dei	Entity Registrant Name EntityRegistrantName	ABRI SPAC I, INC.
CY2022	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2022	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	86-2861807
CY2022	dei	Entity Address Address Line1 EntityAddressAddressLine1	9663 Santa Monica Blvd
CY2022	dei	Entity Address Address Line2 EntityAddressAddressLine2	No. 1091
CY2022	dei	Entity Address City Or Town EntityAddressCityOrTown	Beverly Hills
CY2022	dei	Entity Address State Or Province EntityAddressStateOrProvince	CA
CY2022	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	90210
CY2022	dei	City Area Code CityAreaCode	(424)
CY2022	dei	Local Phone Number LocalPhoneNumber	732-1021
CY2022	dei	Security12b Title Security12bTitle	Common Stock, par value $0.0001 per share
CY2022	dei	Trading Symbol TradingSymbol	ASPA
CY2022	dei	Security Exchange Name SecurityExchangeName	NASDAQ
CY2022	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2022	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2022	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2022	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2022	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2022	dei	Entity Small Business EntitySmallBusiness	true
CY2022	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2022	dei	Entity Ex Transition Period EntityExTransitionPeriod	true
CY2022	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2022	dei	Entity Shell Company EntityShellCompany	true
CY2022Q2	dei	Entity Public Float EntityPublicFloat	56995164.8	usd
CY2023Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	2980450	shares
CY2022	dei	Auditor Firm AuditorFirmId	243
CY2022	dei	Auditor Name AuditorName	BDO USA, LLP
CY2022	dei	Auditor Location AuditorLocation	Potomac, Maryland
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	381293	usd
CY2021Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	154942	usd
CY2022Q4	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	252463	usd
CY2021Q4	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	321590	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	633756	usd
CY2021Q4	us-gaap	Assets Current AssetsCurrent	476532	usd
CY2022Q4	us-gaap	Marketable Securities Noncurrent MarketableSecuritiesNoncurrent	12841399	usd
CY2021Q4	us-gaap	Marketable Securities Noncurrent MarketableSecuritiesNoncurrent	57340207	usd
CY2022Q4	us-gaap	Assets Assets	13475155	usd
CY2021Q4	us-gaap	Assets Assets	57816739	usd
CY2022Q4	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	441739	usd
CY2021Q4	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	163357	usd
CY2022Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	2113078	usd
CY2021Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	524174	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	2554817	usd
CY2021Q4	us-gaap	Liabilities Current LiabilitiesCurrent	687531	usd
CY2022Q4	us-gaap	Notes Payable Related Parties Noncurrent NotesPayableRelatedPartiesNoncurrent	1146784	usd
CY2022Q4	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	1250000	usd
CY2022Q4	us-gaap	Derivative Liabilities Noncurrent DerivativeLiabilitiesNoncurrent	17676	usd
CY2021Q4	us-gaap	Derivative Liabilities Noncurrent DerivativeLiabilitiesNoncurrent	170867	usd
CY2022Q4	us-gaap	Deferred Revenue Noncurrent DeferredRevenueNoncurrent	1500000	usd
CY2021Q4	us-gaap	Deferred Revenue Noncurrent DeferredRevenueNoncurrent	1500000	usd
CY2022Q4	us-gaap	Liabilities Liabilities	6469277	usd
CY2021Q4	us-gaap	Liabilities Liabilities	2358398	usd
CY2022Q4	us-gaap	Temporary Equity Par Or Stated Value Per Share TemporaryEquityParOrStatedValuePerShare	0.0001
CY2021Q4	us-gaap	Temporary Equity Par Or Stated Value Per Share TemporaryEquityParOrStatedValuePerShare	0.0001
CY2022Q4	us-gaap	Temporary Equity Shares Authorized TemporaryEquitySharesAuthorized	100000000	shares
CY2021Q4	us-gaap	Temporary Equity Shares Authorized TemporaryEquitySharesAuthorized	100000000	shares
CY2022Q4	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	1252372	shares
CY2021Q4	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	5733920	shares
CY2022Q4	us-gaap	Temporary Equity Value Excluding Additional Paid In Capital TemporaryEquityValueExcludingAdditionalPaidInCapital	12841399	usd
CY2021Q4	us-gaap	Temporary Equity Value Excluding Additional Paid In Capital TemporaryEquityValueExcludingAdditionalPaidInCapital	52323289	usd
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2021Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	1000000	shares
CY2021Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	1000000	shares
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2021Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2021Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	1728078	shares
CY2021Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	1728078	shares
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	1728078	shares
CY2021Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	1728078	shares
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	173	usd
CY2021Q4	us-gaap	Common Stock Value CommonStockValue	173	usd
CY2021Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	4262491	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-5835694	usd
CY2021Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-1127612	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-5835521	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	3135052	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	13475155	usd
CY2021Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	57816739	usd
CY2022	us-gaap	Professional Fees ProfessionalFees	2407874	usd
	us-gaap	Professional Fees ProfessionalFees	686358	usd
CY2022	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	960904	usd
	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	448445	usd
CY2022	us-gaap	Operating Expenses OperatingExpenses	3368778	usd
	us-gaap	Operating Expenses OperatingExpenses	1134803	usd
CY2022	us-gaap	Operating Income Loss OperatingIncomeLoss	-3368778	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-1134803	usd
CY2022	us-gaap	Interest Income Other InterestIncomeOther	834403	usd
	us-gaap	Interest Income Other InterestIncomeOther	1299	usd
CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-153191	usd
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-5892	usd
CY2022	us-gaap	Interest Income Operating InterestIncomeOperating	987594	usd
	us-gaap	Interest Income Operating InterestIncomeOperating	7191	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-2381184	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-1127612	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	119000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-2500184	usd
	us-gaap	Net Income Loss NetIncomeLoss	-1127612	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	3135052	usd
CY2022	aspa	Accretion Of Common Stock To Redemption Value AccretionOfCommonStockToRedemptionValue	-6470389	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-2500184	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-5835521	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	25000	usd
	aspa	Sale Of Units Net Of Underwriting Discounts And Offering Costs SaleOfUnitsNetOfUnderwritingDiscountsAndOfferingCosts	5733920	shares
	aspa	Sale Of Private Units Shares SaleOfPrivateUnitsShares	294598	shares
	aspa	Sale Of Private Units SaleOfPrivateUnits	2945980	usd
	aspa	Private Warrant Liability PrivateWarrantLiability	-176759	usd
	aspa	Public Warrant Allocation PublicWarrantAllocation	3201884	usd
	aspa	Accretion Of Common Stock To Redemption Value AccretionOfCommonStockToRedemptionValue	-1733440	usd
	us-gaap	Net Income Loss NetIncomeLoss	-1127612	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	3135052	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-2500184	usd
	us-gaap	Net Income Loss NetIncomeLoss	-1127612	usd
CY2022	aspa	Change In Fair Value Of Warrant Liability ChangeInFairValueOfWarrantLiability	153191	usd
	aspa	Change In Fair Value Of Warrant Liability ChangeInFairValueOfWarrantLiability	5892	usd
	us-gaap	Interest And Dividend Income Securities Held To Maturity InterestAndDividendIncomeSecuritiesHeldToMaturity	1299	usd
CY2022	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	-69127	usd
	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	321590	usd
CY2022	aspa	Increase Decreasein Accrued Offering Costs IncreaseDecreaseinAccruedOfferingCosts	1867286	usd
	aspa	Increase Decreasein Accrued Offering Costs IncreaseDecreaseinAccruedOfferingCosts	687531	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-716962	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-768862	usd
CY2022	us-gaap	Proceeds From Sale Of Investment Projects ProceedsFromSaleOfInvestmentProjects	45952279	usd
CY2022	us-gaap	Payments To Acquire Assets Investing Activities PaymentsToAcquireAssetsInvestingActivities	1853471	usd
	us-gaap	Payments To Acquire Assets Investing Activities PaymentsToAcquireAssetsInvestingActivities	57338908	usd
CY2022	us-gaap	Proceeds From Decommissioning Fund ProceedsFromDecommissioningFund	400000	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	44498808	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-57338908	usd
CY2022	us-gaap	Payments Of Stock Issuance Costs PaymentsOfStockIssuanceCosts	45952279	usd
CY2022	us-gaap	Proceeds From Issuance Of Other Long Term Debt ProceedsFromIssuanceOfOtherLongTermDebt	1250000	usd
CY2022	us-gaap	Proceeds From Repayments Of Secured Debt ProceedsFromRepaymentsOfSecuredDebt	1146784	usd
	us-gaap	Proceeds From Repayments Of Secured Debt ProceedsFromRepaymentsOfSecuredDebt	300000	usd
	us-gaap	Proceeds From Repayments Of Notes Payable ProceedsFromRepaymentsOfNotesPayable	-300000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	25000	usd
	us-gaap	Proceeds From Debt Net Of Issuance Costs ProceedsFromDebtNetOfIssuanceCosts	55905720	usd
	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	2945980	usd
	aspa	Cash Proceeds From Issance Of Underwriters Unit Purchase Option CashProceedsFromIssanceOfUnderwritersUnitPurchaseOption	100	usd
	aspa	Payment Of Offering Costs PaymentOfOfferingCosts	614088	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-43555495	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	58262712	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	226351	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	154942	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	154942	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	381293	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	154942	usd
	aspa	Issuance Of Founder Shares For Related Party Payables IssuanceOfFounderSharesForRelatedPartyPayables	25000	usd
CY2022	us-gaap	Stock Issued1 StockIssued1	6470389	usd
	us-gaap	Stock Issued1 StockIssued1	1733440	usd
CY2022	us-gaap	Nature Of Operations NatureOfOperations	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 1 – NATURE OF THE ORGANIZATION AND BUSINESS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Abri SPAC I, Inc (“Abri” or the “Company”) was incorporated in the State of Delaware on March 18, 2021. The Company’s business purpose is to effect a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (our “Initial Business Combination”). Throughout this report, the terms “our,” “we,” “us,” and the “Company” refer to Abri SPAC I, Inc.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As of December 31, 2022, and the date of this filing, the Company had not commenced core operations. <span>All activity for the period from March 18, 2021 (inception) through December 31, 2022 related to organizational activities, those necessary to consummate the initial public offering (“IPO”) and identify a target company for a business combination</span>. The Company will not generate any operating revenues until after the completion of the Initial Business Combination, at the earliest. The Company generates non-operating income in the form of interest income and gains from the marketable securities held in the Trust Account (as defined below), and gains or losses from the change in fair value of the warrant liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The registration statement pursuant to which the Company registered its securities offered in the IPO was declared effective on August 9, 2021. On August 12, 2021, the Company consummated its IPO of 5,000,000 units (each, a “Unit” and collectively, the “Units”), at $10.00 per Unit, generating gross proceeds of $50,000,000 and incurring offering costs of $973,988. The Company granted the underwriter a 45-day option to purchase up to an additional 750,000 Units at the IPO price to cover over-allotments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Simultaneously with the consummation of the closing of the Initial Public Offering, the Company completed the private sale of 276,250 units (the “Private Units”) to Abri Ventures I, LLC (“Abri Ventures”), the Company’s sponsor (the “Sponsor”) at a purchase price of $10.00 per Private Unit, generating gross proceeds to the Company of $2,762,500.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Following the closing of the IPO on August 12, 2021, an amount of $50,000,000 net proceeds from the IPO and sale of the Private Units was placed in a trust account in the United States maintained by Continental Stock Transfer & Trust Company, as trustee (the “Trust Account”). The funds held in the Trust Account were invested only in U.S. government securities with a maturity of 180 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act which invest only in direct U.S. government treasury obligations so that we are not deemed to be an investment company under the Investment Company Act. Except with respect to interest earned on the funds held in the Trust Account, the Trust Account is intended as a holding place for funds pending the earliest to occur of: (i) the completion of the Initial Business Combination; (ii) the redemption of any public shares properly submitted in connection with a stockholder vote to amend the Company’s amended and restated certificate of incorporation (A) to modify the substance or timing of the Company’s obligation to redeem 100% of the public shares if the Company does not complete the initial Business Combination within 12 months from the closing of the IPO (or up to 18 months from the closing of this offering with the mandatory extensions of the period of time to consummate an Initial Business Combination) or (B) with respect to any other provision relating to stockholders’ rights or pre-Initial Business Combination activity; or (iii) absent an Initial Business Combination within 12 months from the closing of the IPO (or up to 18 months from the closing of this offering with the mandatory extensions of the period of time to consummate an Initial Business Combination), the return of the funds held in the Trust Account to the public stockholders as part of redemption of the public shares.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On August 19, 2021, the underwriters notified the Company of their intent to exercise of the over-allotment option in part and, on August 23, 2021, the underwriters purchased 733,920 additional Units (the “Additional Units”) at $10.00 per Additional Unit upon the closing of the over-allotment option, generating additional gross proceeds of $7,339,200. On August 23, 2021, simultaneously with the sale of the Additional Units, the Company consummated the sale of an additional 18,348 Private Units at $10.00 per additional Private Unit (the “Additional Private Units”), generating additional gross proceeds of $183,480. A total of $7,339,200 of the net proceeds from the sale of the Additional Units and the Additional Private Units was deposited in the Trust Account, bringing the aggregate proceeds held in the Trust Account on that date to $57,339,200.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The stock exchange listing rules provide that the Initial Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the value of the assets held in the Trust Account (as defined below) (excluding the deferred underwriting commissions and taxes payable) at the time of the Company signing a definitive agreement in connection with the Initial Business Combination. The Company will only complete an Initial Business Combination if the post-Initial Business Combination company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). There is no assurance that the Company will be able to successfully effect an Initial Business Combination. </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The payment to the Company’s Sponsor of a monthly fee of $10,000 is for general and administrative services including office space, utilities and secretarial support, which the Company records as operating expense on its statements of operations. However, pursuant to the terms of such agreement, we may delay payment of such monthly fee upon a determination by our audit committee that we lack sufficient funds held outside the trust to pay actual or anticipated expenses in connection with our Initial Business Combination. Any such unpaid amount will accrue without interest and be due and payable no later than the date of the consummation of our Initial Business Combination. This arrangement is being agreed to by its Sponsor for our benefit. We believe that the fee charged by our Sponsor is at least as favorable as we could have obtained from an unaffiliated person. This arrangement will terminate upon completion of our Initial Business Combination or the distribution of the Trust Account to our public stockholders. Other than the $10,000 per month fee, no compensation of any kind (including finder’s fees, consulting fees or other similar compensation) will be paid to our insiders, members of our management team or any of our or their respective affiliates, for services rendered to us prior to or in connection with the consummation of our Initial Business Combination (regardless of the type of transaction that it is). However, such individuals will receive reimbursement for any out-of-pocket expenses incurred by them in connection with activities on our behalf, such as identifying potential target businesses, performing business due diligence on suitable target businesses and business combinations, as well as traveling to and from the offices, plants or similar locations of prospective target businesses to examine their operations. Since the role of present management after our Initial Business Combination is uncertain, we have no ability to determine what remuneration, if any, will be paid to those persons after our Initial Business Combination.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The funds outside of the Trust Account are for our working capital requirements in searching for our Initial Business Combination. The allocation such funds represents our best estimate of the intended uses of these funds. If our estimate of the costs of undertaking due diligence and negotiating our Initial Business Combination is less than the actual amount necessary to do so, we may be required to raise additional capital, the amount, availability and cost of which is currently unascertainable. In this event, we could seek such additional capital through loans or additional investments from our insiders, members of our management team or third parties, but our insiders, members of our management team or third parties are not under any obligation to advance funds to, or invest in, us.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We will likely use substantially all of the net proceeds of this offering, including the funds held in the Trust Account, in connection with our Initial Business Combination and to pay our expenses relating thereto, including the deferred underwriting commissions payable to the underwriter in an amount equal to 3.0% of the total gross proceeds raised in the offering upon consummation of our Initial Business Combination. To the extent that our capital stock is used in whole or in part as consideration to effect our Initial Business Combination, the proceeds held in the Trust Account which are not used to consummate an Initial Business Combination will be disbursed to the combined company and will, along with any other net proceeds not expended, be used as working capital to finance the operations of the target business. Such working capital funds could be used in a variety of ways, including continuing or expanding the target business’ operations, for strategic acquisitions and for marketing, research and development of existing or new products.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">To the extent we are unable to consummate an Initial Business Combination, we will pay the costs of liquidation from our remaining assets outside of the Trust Account. If such funds are insufficient, our insiders have agreed to pay the funds necessary to complete such liquidation and have agreed not to seek repayment of such expenses.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We believe that we will not have sufficient available funds to operate for up to the next 12 months, assuming that our Initial Business Combination is not consummated during that time. However, if necessary, in order to meet our working capital needs following the consummation of this offering, our insiders may, but are not obligated to, loan us funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion. Each loan would be evidenced by a promissory note. The notes would either be paid upon consummation of our Initial Business Combination, without interest, or, at the lender’s discretion, up to $750,000 of the notes may be converted upon consummation of our Initial Business Combination into additional Private Warrants at a price of $1.00 per warrant. Notwithstanding, there is no guarantee that the Company will receive such funds. Our stockholders have approved the issuance of the Private Warrants upon conversion of such notes, to the extent the holder wishes to so convert such notes at the time of the consummation of our Initial Business Combination. If we do not complete an Initial Business Combination, any loans and advances from our insiders or their affiliates, will be repaid only from amounts remaining outside our Trust Account, if any.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company’s Sponsor, officers and directors have entered into a letter agreement with us, pursuant to which they have agreed to waive their redemption rights with respect to their insider shares and any public shares they may hold in connection with the completion of our Initial Business Combination. In addition, our Sponsor and its officers and directors have agreed to waive their rights to liquidating distributions from the Trust Account with respect to their insider shares if we fail to complete our Initial Business Combination within the prescribed time frame. However, if its Sponsor or any of its officers, directors or affiliates acquire public shares in or after this offering, they will be entitled to liquidating distributions from the Trust Account with respect to such public shares if we fail to complete our Initial Business Combination within the prescribed time frame.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company will provide its public stockholders with the opportunity to redeem all or a portion of their shares of common stock upon the completion of the Initial Business Combination either (i) in connection with a stockholder meeting called to approve the Initial Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a proposed Initial Business Combination or conduct a tender offer will be made by the Company, solely in the Company’s discretion. The public stockholders will be entitled to redeem their shares at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account as of two business days prior to the consummation of the Initial Business Combination including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its franchise and income taxes, divided by the number of then outstanding public shares, subject to the limitations. As of December 31, 2022, the amount in the Trust Account is approximately $10.25 per public share.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The shares of common stock subject to redemption was classified as temporary equity upon the completion of the IPO and will subsequently be accreted to redemption value, in accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 480, “Distinguishing Liabilities from Equity”, (“ASC 480”). In such case, the Company will proceed with an Initial Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of an Initial Business Combination and, if the Company seeks stockholder approval, a majority of the issued and outstanding shares voted are voted in favor of the Initial Business Combination.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company had 12 months from the closing of the IPO (the “Combination Period”) on August 9, 2021 to complete the Initial Business Combination. On August 5, 2022, pursuant to the Company’s certificate of incorporation and investment trust agreement, the Company deposited $573,392 into the Trust Account to extend the time to complete its Initial Business Combination for an additional three months, or until November 12, 2022. On November 1, 2022, in connection with a second extension, Abri deposited $573,392 (or $0.10 for each share of common stock issued in the IPO) into the Trust Account to extend the time to complete a business combination to February 12, 2023. If the Company is unable to complete its Initial Business Combination within such 18-month period from the closing of the IPO or during any mandatory extension period, the Company will: (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account and not previously released to us to pay our taxes (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding public shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to the approval of our remaining stockholders and the Company’s board of directors, liquidate and dissolve, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the warrants, which will expire worthless if the Company fails to complete its Initial Business Combination prior to February 12, 2023, unless the Company extends the time to complete its Initial Business Combination. On February 6, 2023, Abri deposited an additional $87,500 into the Trust Account to extend the time to complete a business combination to March 12, 2023. <span>On March 10, 2023, Abri deposited an additional $87,500 into the Trust Account to extend the time to complete a business combination to April </span> 12, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Trust Account Redemptions</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On December 9, 2022, the Company held a special meeting of stockholders at which such stockholders voted to amend the Company’s amended and restated certificate of incorporation and its investment trust agreement, giving the Company the right to extend the date by which the Company must complete its Initial Business Combination up to six times for an additional one month each time, from February 12, 2023 to August 12, 2023, by depositing $87,500 into the Trust Account for each one-month extension. In connection with the special meeting, 4,481,548 shares of common stock were tendered for redemption, resulting in redemption payments of $45,952,278 out of the Trust Account. <span>On February 6, 2023, Abri deposited an additional $87,500 into the Trust Account to extend the time to complete a business combination to March </span>12, 2023. On March 10, 2023, Abri deposited an additional $87,500 into the Trust Account to extend the time to complete a business combination to April 12, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Risks and Uncertainties</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Management continues to evaluate the impact of the COVID-19 pandemic and Russia-Ukraine war on the economy and the capital markets and has concluded that, while it is reasonably possible that such events could have negative effects on the Company’s financial position, results of its operations, and/or search for a target company, the specific impacts are not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Going Concern and Management Liquidity Plans</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As of December 31, 2022, the Company had cash of $381,293 and working capital deficiency of $1,921,061. Our liquidity needs through the date of this filing had been satisfied through proceeds from notes payable and advances from a related party and from the issuance of common stock. Our liquidity needs consist of paying existing accounts payable, identifying and evaluating prospective business combination candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring, negotiating and consummating an Initial Business Combination. Although certain of our initial stockholders, officers and directors or their affiliates have committed to loan us funds from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, there is no guarantee that we will receive such funds.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Accordingly, the accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”), which contemplate continuation of the Company as a going concern and the realization of assets and the satisfaction of liabilities in the normal course of business. These financial statements do not include any adjustments that might result from the outcome of this uncertainty. Further, we have incurred and expect to continue to incur significant costs in pursuit of our financing and acquisition plans. Management plans to address this uncertainty during period leading up to the Initial Business Combination. The Company cannot provide any assurance that its plans to raise capital or to consummate an Initial Business Combination will be successful. Based on the foregoing, management believes that the Company will not have sufficient working capital and borrowing capacity to meet its needs through the earlier of the consummation of the Initial Business Combination or one year from this filing. These factors, among others, raise substantial doubt about our ability to continue as a going concern.</p>
CY2022	us-gaap	Partners Capital Account Units Sold In Private Placement PartnersCapitalAccountUnitsSoldInPrivatePlacement	276250	shares
CY2022	aspa	Purchase Price Per Unit PurchasePricePerUnit	10
CY2022	us-gaap	Proceeds From Issuance Initial Public Offering ProceedsFromIssuanceInitialPublicOffering	2762500	usd
CY2021Q3	aspa	Additional Private Sale Units AdditionalPrivateSaleUnits	18348	shares
CY2021Q3	aspa	Additional Private Per Share AdditionalPrivatePerShare	10
CY2021Q3	us-gaap	Proceeds From Issuance Initial Public Offering ProceedsFromIssuanceInitialPublicOffering	183480	usd
CY2021Q3	aspa	Net Proceeds NetProceeds	7339200	usd
CY2021Q3	us-gaap	Assets Held In Trust Current AssetsHeldInTrustCurrent	57339200	usd
CY2022	aspa	Percentage Of Fair Market Value PercentageOfFairMarketValue	0.80	pure
CY2022	aspa	Percentage Of Outstanding Voting Rights PercentageOfOutstandingVotingRights	0.50	pure
CY2022	aspa	General And Administrative Services GeneralAndAdministrativeServices	10000	usd
CY2022	aspa	Trust Account Public Stockholders TrustAccountPublicStockholders	10000	usd
CY2022	aspa	Total Gross Proceeds Raised Percentage TotalGrossProceedsRaisedPercentage	0.03	pure
CY2022	aspa	Warrant Price Per Share WarrantPricePerShare	1
CY2022	aspa	Public Per Share PublicPerShare	10.25
CY2022Q4	us-gaap	Other Intangible Assets Net OtherIntangibleAssetsNet	5000001	usd
CY2022	us-gaap	Net Income Loss Allocated To Limited Partners NetIncomeLossAllocatedToLimitedPartners	2500184	usd
CY2022	aspa	Accretion Of Temporary Equity To Redemption Value AccretionOfTemporaryEquityToRedemptionValue	6470389	usd
CY2022	aspa	Temporary Equity Accretion To Redemption Value1 TemporaryEquityAccretionToRedemptionValue1	8970573	usd
CY2022Q3	us-gaap	Deposits Deposits	573392	usd
CY2022Q4	aspa	Trust Account Redemptions Description TrustAccountRedemptionsDescription	the Company held a special meeting of stockholders at which such stockholders voted to amend the Company’s amended and restated certificate of incorporation and its investment trust agreement, giving the Company the right to extend the date by which the Company must complete its Initial Business Combination up to six times for an additional one month each time, from February 12, 2023 to August 12, 2023, by depositing $87,500 into the Trust Account for each one-month extension. In connection with the special meeting, 4,481,548 shares of common stock were tendered for redemption, resulting in redemption payments of $45,952,278 out of the Trust Account.
CY2022Q4	us-gaap	Restricted Cash RestrictedCash	381293	usd
CY2022	us-gaap	Use Of Estimates UseOfEstimates	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Use of Estimates</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The preparation of financial statements in conformity with U.S. GAAP requires the Company’s 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. 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.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
	us-gaap	Interest And Other Income InterestAndOtherIncome	400000	usd
CY2021Q3	aspa	Aggregate Offering Costs AggregateOfferingCosts	973988	usd
CY2021Q3	us-gaap	Fair Value Option Ineligible Items Aggregate Carrying Amount FairValueOptionIneligibleItemsAggregateCarryingAmount	359900	usd
CY2022	aspa	Companys Accretion Approximately Recorded CompanysAccretionApproximatelyRecorded	8203829	usd
CY2021Q4	aspa	Company Accretion Approximately Recorded CompanyAccretionApproximatelyRecorded	1733440	usd
CY2021Q4	aspa	Company Unrecognized Accretion Recorded CompanyUnrecognizedAccretionRecorded	5015911	usd
CY2022	us-gaap	Stock Issued During Period Shares Conversion Of Convertible Securities StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	125000	shares
CY2022	aspa	Fair Value Of Common Shares Total FairValueOfCommonSharesTotal	125000	shares
CY2022	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Concentration of Credit Risk</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage. As of December 31, 2022 and 2021, the Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
CY2022	us-gaap	Derivatives Methods Of Accounting Hedging Derivatives DerivativesMethodsOfAccountingHedgingDerivatives	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Derivative Financial Instruments</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC 815, <i>Derivatives and Hedging</i>. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the issuance date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
	us-gaap	Net Income Loss Allocated To Limited Partners NetIncomeLossAllocatedToLimitedPartners	1127612	usd
	aspa	Accretion Of Temporary Equity To Redemption Value AccretionOfTemporaryEquityToRedemptionValue	1733440	usd
	aspa	Temporary Equity Accretion To Redemption Value1 TemporaryEquityAccretionToRedemptionValue1	2861052	usd
CY2021Q3	aspa	Common Stock Warrants Shares CommonStockWarrantsShares	187500	shares
CY2021Q3	us-gaap	Other Underwriting Expense OtherUnderwritingExpense	1250000	usd
CY2021Q3	us-gaap	Payments For Underwriting Expense PaymentsForUnderwritingExpense	1500000	usd
CY2022	us-gaap	Partners Capital Account Units Sold In Private Placement PartnersCapitalAccountUnitsSoldInPrivatePlacement	276250	shares
CY2022	aspa	Purchase Price Per Unit PurchasePricePerUnit	10
CY2022	aspa	Proceeds Value Of Initial Public Offering ProceedsValueOfInitialPublicOffering	2762500	usd
CY2021Q3	aspa	Additional Private Sale Units AdditionalPrivateSaleUnits	18348	shares
CY2021Q3	aspa	Additional Value Of Initial Public Offering AdditionalValueOfInitialPublicOffering	183480	usd
CY2021Q3	aspa	Net Proceeds NetProceeds	7339200	usd
CY2021Q3	aspa	Additional Private Sale Units AdditionalPrivateSaleUnits	18348	shares
CY2021Q3	us-gaap	Proceeds From Issuance Initial Public Offering ProceedsFromIssuanceInitialPublicOffering	183480	usd
CY2021Q2	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	300000	usd
CY2022Q3	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	573392	usd
CY2022Q4	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	573392	usd
CY2022	aspa	Outstanding Aggregate Amount OutstandingAggregateAmount	1146784	usd
CY2022Q1	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	300000	usd
CY2022Q1	aspa	Additional Private Sale Unit AdditionalPrivateSaleUnit	10	usd
CY2022Q2	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	500000	usd
CY2022Q2	aspa	Additional Private Sale Unit AdditionalPrivateSaleUnit	10	usd
CY2022Q3	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	300000	usd
CY2022Q3	aspa	Additional Private Sale Unit AdditionalPrivateSaleUnit	10	usd
CY2022Q4	us-gaap	Common Stock Value Outstanding CommonStockValueOutstanding	300000	usd
CY2022Q4	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	150000	usd
CY2022Q4	aspa	Additional Private Sale Unit AdditionalPrivateSaleUnit	10	usd
CY2022	aspa	Outstanding Under Note OutstandingUnderNote	150000	usd
CY2022	aspa	General And Administrative Services GeneralAndAdministrativeServices	10000	usd
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CY2022	aspa	Common Stock Equals Or Exceeds Per Shares CommonStockEqualsOrExceedsPerShares	12.5
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CY2022	aspa	Underwriters Underwriters	100	usd
CY2022	aspa	Option To Purchase Share OptionToPurchaseShare	300000	shares
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CY2022	aspa	Registration Rights RegistrationRights	Notwithstanding the foregoing, the underwriters and their related persons may not (i) have more than one demand registration right at our expense, (ii) exercise their demand registration rights more than five (5) years from the effective date of the registration statement, and (iii) exercise their “piggy-back” registration rights more than seven (7) years from the effective date of the registration statement.
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	us-gaap	Effective Income Tax Rate Reconciliation Tax Credits Investment EffectiveIncomeTaxRateReconciliationTaxCreditsInvestment	-0.21	pure
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CY2021Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	21000	usd
CY2022Q4	us-gaap	Deferred Costs And Other Assets DeferredCostsAndOtherAssets	886000	usd
CY2021Q4	us-gaap	Deferred Costs And Other Assets DeferredCostsAndOtherAssets	295000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	886000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	316000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	886000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	316000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	886000	usd
CY2021Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	316000	usd
CY2022	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	0	usd
	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	76000	usd
CY2021Q4	us-gaap	Notes Payable Related Parties Noncurrent NotesPayableRelatedPartiesNoncurrent		usd
CY2021Q4	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable		usd
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CY2022	us-gaap	Temporary Equity Accretion To Redemption Value TemporaryEquityAccretionToRedemptionValue		usd
CY2021Q1	us-gaap	Stockholders Equity StockholdersEquity		usd
	aspa	Sale Of5733920 Units Net Of Underwriting Discounts And Offering Costs SaleOf5733920UnitsNetOfUnderwritingDiscountsAndOfferingCosts		usd
	us-gaap	Stock Issued During Period Value Share Based Compensation Forfeited StockIssuedDuringPeriodValueShareBasedCompensationForfeited		usd
CY2022	us-gaap	Interest And Dividend Income Securities Held To Maturity InterestAndDividendIncomeSecuritiesHeldToMaturity		usd
	us-gaap	Proceeds From Sale Of Investment Projects ProceedsFromSaleOfInvestmentProjects		usd
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CY2022	us-gaap	Proceeds From Repayments Of Notes Payable ProceedsFromRepaymentsOfNotesPayable		usd
CY2022	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock		usd
CY2022	us-gaap	Proceeds From Debt Net Of Issuance Costs ProceedsFromDebtNetOfIssuanceCosts		usd
CY2022	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement		usd
CY2022	aspa	Cash Proceeds From Issance Of Underwriters Unit Purchase Option CashProceedsFromIssanceOfUnderwritersUnitPurchaseOption		usd
CY2022	aspa	Payment Of Offering Costs PaymentOfOfferingCosts		usd
CY2021Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents		usd
CY2022	aspa	Issuance Of Founder Shares For Related Party Payables IssuanceOfFounderSharesForRelatedPartyPayables		usd
	us-gaap	Current Federal Tax Expense Benefit CurrentFederalTaxExpenseBenefit		usd
CY2022	us-gaap	Current State And Local Tax Expense Benefit CurrentStateAndLocalTaxExpenseBenefit		usd
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CY2022Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet		usd
CY2022	dei	Amendment Flag AmendmentFlag	false
CY2022	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2022	dei	Entity Central Index Key EntityCentralIndexKey	0001854583

Files In Submission

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0001213900-23-024799.txt	Edgar Link	pending
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aspa-20221231_cal.xml	Edgar Link	unprocessable
f10k2022_abrispac1_htm.xml	Edgar Link	completed

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$CAUD
Collective Audience, Inc. Stock $caud

2023 Q1 Form 10-K Financial Statement

#000121390023024799 Filed on March 31, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CAUD Collective Audience, Inc. Stock $caud

2023 Q1 Form 10-K Financial Statement

#000121390023024799 Filed on March 31, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CAUD
Collective Audience, Inc. Stock $caud