$CAUD
Collective Audience, Inc. Stock $caud

$caud Overview Financials Valuation SEC Filings Company Website

2024 Q2 Form 10-K Financial Statement

#000121390024060521 Filed on July 10, 2024

Income Statement

Concept	2024 Q2	2023 Q4	2023
Revenue		$12.14M	$12.14M
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$939.5K	$15.68M	$17.29M
YoY Change	402.66%	2017.07%	1699.12%
% of Gross Profit
Research & Development			$0.00
YoY Change
% of Gross Profit
Depreciation & Amortization	$0.00	$1.511M	$42.75K
YoY Change			-96.97%
% of Gross Profit
Operating Expenses	$1.317M	$17.19M	$18.80M
YoY Change	149.45%	2221.04%	458.03%
Operating Profit	-$1.317M		-$6.657M
YoY Change	149.45%		97.6%
Interest Expense		$1.690M
YoY Change		261.84%
% of Operating Profit
Other Income/Expense, Net		$17.68K	$2.081M
YoY Change			-2556.3%
Pretax Income	-$1.317M	-$3.386M	-$4.575M
YoY Change	275.43%	1137.61%	92.14%
Income Tax		-$70.00K
% Of Pretax Income
Net Earnings	-$1.317M	-$3.316M	-$4.575M
YoY Change	251.39%	744.62%	83.0%
Net Earnings / Revenue		-27.31%	-37.68%
Basic Earnings Per Share	-$0.08		-$0.33
Diluted Earnings Per Share	-$0.08	-$0.24	-$0.33
COMMON SHARES
Basic Shares Outstanding	16.22M shares	13.19M shares	13.73M shares
Diluted Shares Outstanding	16.22M shares		13.73M shares

Balance Sheet

Concept	2024 Q2	2023 Q4	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments			$612.2K
YoY Change			60.55%
Cash & Equivalents	$838.2K	$612.2K	$612.2K
Short-Term Investments
Other Short-Term Assets	$951.8K	$344.5K	$344.5K
YoY Change	720.75%	36.45%	36.45%
Inventory
Prepaid Expenses
Receivables	$263.0K	$37.70K	$37.70K
Other Receivables			$0.00
Total Short-Term Assets	$2.053M	$994.4K	$994.4K
YoY Change	676.61%	56.9%	56.9%
LONG-TERM ASSETS
Property, Plant & Equipment			$0.00
YoY Change
Goodwill	$6.766M	$5.991M
YoY Change		0.0%
Intangibles	$4.489M	$5.244M
YoY Change		-22.37%
Long-Term Investments
YoY Change
Other Assets			$0.00
YoY Change
Total Long-Term Assets	$11.26M	$11.24M	$11.24M
YoY Change	-17.55%	-12.5%	-12.5%
TOTAL ASSETS
Total Short-Term Assets	$2.053M	$994.4K	$994.4K
Total Long-Term Assets	$11.26M	$11.24M	$11.24M
Total Assets	$13.31M	$12.23M	$12.23M
YoY Change	-4.36%	-9.24%	-9.24%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$3.572M	$2.512M	$2.512M
YoY Change	725.64%	468.76%	468.76%
Accrued Expenses	$2.359M	$2.523M	$2.523M
YoY Change	-8.42%	19.4%	19.4%
Deferred Revenue
YoY Change
Short-Term Debt			$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$6.825M	$5.387M	$5.387M
YoY Change	126.88%	110.85%	110.84%
LONG-TERM LIABILITIES
Long-Term Debt			$3.603M
YoY Change			50.33%
Other Long-Term Liabilities			$364.9K
YoY Change			-75.96%
Total Long-Term Liabilities			$3.968M
YoY Change			1.37%
TOTAL LIABILITIES
Total Short-Term Liabilities	$6.825M	$5.387M	$5.387M
Total Long-Term Liabilities			$3.968M
Total Liabilities	$10.76M	$9.355M	$9.355M
YoY Change	38.78%	44.6%	44.6%
SHAREHOLDERS EQUITY
Retained Earnings	-$42.53M	-$40.00M
YoY Change	483.57%	585.51%
Common Stock	$1.408K	$1.373K
YoY Change	713.87%	693.64%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$2.549M	$2.875M	$2.875M
YoY Change
Total Liabilities & Shareholders Equity	$13.31M	$12.23M	$12.23M
YoY Change	-4.36%	-9.24%	-9.24%

Cashflow Statement

Concept	2024 Q2	2023 Q4	2023
OPERATING ACTIVITIES
Net Income	-$1.317M	-$3.316M	-$4.575M
YoY Change	251.39%	744.62%	83.0%
Depreciation, Depletion And Amortization	$0.00	$1.511M	$42.75K
YoY Change			-96.97%
Cash From Operating Activities		-$3.545M	-$3.933M
YoY Change		-1076.71%	448.57%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities		-$5.556M	$0.00
YoY Change		-112.33%	-100.0%
Cash From Investing Activities		-$5.556M	$0.00
YoY Change		-112.33%	-100.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities		8.977M	$4.128M
YoY Change		-119.85%	-109.48%
NET CHANGE
Cash From Operating Activities		-3.545M	-$3.933M
Cash From Investing Activities		-5.556M	$0.00
Cash From Financing Activities		8.977M	$4.128M
Net Change In Cash		-122.9K	$195.1K
YoY Change		-159.6%	-13.8%
FREE CASH FLOW
Cash From Operating Activities		-$3.545M	-$3.933M
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
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	001-40723
CY2023	dei	Entity Registrant Name EntityRegistrantName	Collective Audience, Inc.
CY2023	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	86-2861807
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	85 Broad Street
CY2023	dei	Entity Address Address Line2 EntityAddressAddressLine2	16-079
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	New York
CY2023	dei	Entity Address State Or Province EntityAddressStateOrProvince	NY
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	10004
CY2023	dei	City Area Code CityAreaCode	(808)
CY2023	dei	Local Phone Number LocalPhoneNumber	829-1057
CY2023	dei	Security12b Title Security12bTitle	Common Stock, par value $0.0001 per share
CY2023	dei	Trading Symbol TradingSymbol	CAUD
CY2023	dei	Security Exchange Name SecurityExchangeName	NASDAQ
CY2023	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2023	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2023	dei	Entity Current Reporting Status EntityCurrentReportingStatus	No
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	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2023	dei	Entity Shell Company EntityShellCompany	false
CY2023Q2	dei	Entity Public Float EntityPublicFloat	7368902	usd
CY2024Q2	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	16222488	shares
CY2023Q4	ecd	Non Rule10b51 Arr Trmntd Flag NonRule10b51ArrTrmntdFlag	false
CY2023Q4	ecd	Rule10b51 Arr Trmntd Flag Rule10b51ArrTrmntdFlag	false
CY2023Q4	ecd	Non Rule10b51 Arr Adopted Flag NonRule10b51ArrAdoptedFlag	false
CY2023Q4	ecd	Rule10b51 Arr Adopted Flag Rule10b51ArrAdoptedFlag	false
CY2023	dei	Auditor Name AuditorName	Yusufali & Associates, LLC
CY2023	dei	Auditor Location AuditorLocation	Short Hills, New Jersey
CY2023	dei	Auditor Firm AuditorFirmId	3313
CY2023Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	612183	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	417074	usd
CY2023Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	37701	usd
CY2022Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	1436545	usd
CY2023Q4	us-gaap	Other Assets Current OtherAssetsCurrent	344482	usd
CY2022Q4	us-gaap	Other Assets Current OtherAssetsCurrent	31591	usd
CY2023Q4	us-gaap	Assets Current AssetsCurrent	994367	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	1885210	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	58122	usd
CY2023Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	5244437	usd
CY2022Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	6755312	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	85430	usd
CY2023Q4	us-gaap	Goodwill Goodwill	5991208	usd
CY2022Q4	us-gaap	Goodwill Goodwill	5991208	usd
CY2023Q4	us-gaap	Assets Assets	12230013	usd
CY2022Q4	us-gaap	Assets Assets	18555206	usd
CY2023Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	2512438	usd
CY2022Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	2644856	usd
CY2023Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	2522985	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	1508373	usd
CY2023Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	351284	usd
CY2023Q4	us-gaap	Liabilities Current LiabilitiesCurrent	5386708	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	4153229	usd
CY2023Q4	caud	Warrant Revenue Sidesharing Liability WarrantRevenueSidesharingLiability	250000	usd
CY2023Q4	us-gaap	Derivative Liabilities Noncurrent DerivativeLiabilitiesNoncurrent	114893	usd
CY2022Q4	us-gaap	Other Long Term Notes Payable OtherLongTermNotesPayable	7863129	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	16589	usd
CY2022Q4	us-gaap	Notes Payable To Bank Noncurrent NotesPayableToBankNoncurrent	216329	usd
CY2023Q4	us-gaap	Liabilities Liabilities	9354635	usd
CY2022Q4	us-gaap	Liabilities Liabilities	12249276	usd
CY2023Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	200000000	shares
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	200000000	shares
CY2023Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	13726810	shares
CY2023Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	13726810	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	11400000	shares
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	11400000	shares
CY2023Q4	us-gaap	Common Stock Value CommonStockValue	1373	usd
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	1140	usd
CY2023Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	42878075	usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	20346025	usd
CY2023Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-40004071	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-14041235	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	2875377	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	6305930	usd
CY2023Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	12230012	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	18555206	usd
CY2023	us-gaap	Revenues Revenues	12142099	usd
CY2022	us-gaap	Revenues Revenues	20235536	usd
CY2023	caud	Platform Operations PlatformOperations	11139900	usd
CY2022	caud	Platform Operations PlatformOperations	16370316	usd
CY2023	us-gaap	Depreciation And Amortization DepreciationAndAmortization	1510875	usd
CY2022	us-gaap	Depreciation And Amortization DepreciationAndAmortization	1410961	usd
CY2023	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	6147913	usd
CY2022	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	6729611	usd
CY2022	us-gaap	Selling And Marketing Expense SellingAndMarketingExpense	1205233	usd
CY2023	us-gaap	Operating Expenses OperatingExpenses	18798687	usd
CY2022	us-gaap	Operating Expenses OperatingExpenses	25716121	usd
CY2023	us-gaap	Operating Income Loss OperatingIncomeLoss	-6656588	usd
CY2022	us-gaap	Operating Income Loss OperatingIncomeLoss	-5480585	usd
CY2022	us-gaap	Interest Expense InterestExpense	84790	usd
CY2022	us-gaap	Interest Income Operating InterestIncomeOperating	58	usd
CY2023	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-983957	usd
CY2023	caud	Change In Fair Value Of Warrant Sidesharing Liability ChangeInFairValueOfWarrantSidesharingLiability	-1140000	usd
CY2023	us-gaap	Gain Loss On Disposition Of Assets1 GainLossOnDispositionOfAssets1	-42684	usd
CY2023	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	2081274	usd
CY2022	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-84732	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-4575314	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-5565317	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-4575314	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-5565317	usd
CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.33
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.49
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	13726810	shares
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	11400000	shares
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	9433652	usd
CY2022	us-gaap	Stock Issued During Period Value Acquisitions StockIssuedDuringPeriodValueAcquisitions	2678472	usd
CY2022	us-gaap	Adjustments To Additional Paid In Capital Share Based Compensation Stock Options Requisite Service Period Recognition AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition	-242017	usd
CY2022	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	1140	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-5565317	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	6305930	usd
CY2023	us-gaap	Temporary Equity Accretion To Redemption Value TemporaryEquityAccretionToRedemptionValue	182	usd
CY2023	us-gaap	Adjustments To Additional Paid In Capital Warrant Issued AdjustmentsToAdditionalPaidInCapitalWarrantIssued	182	usd
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CY2023	us-gaap	Net Income Loss NetIncomeLoss	-4575314	usd
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CY2022	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	1410960	usd
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CY2023	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-1398844	usd
CY2022	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-214573	usd
CY2023	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	312891	usd
CY2022	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	-10334	usd
CY2023	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	-443649	usd
CY2022	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	1584655	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-3933011	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-2586812	usd
CY2022	us-gaap	Payments To Acquire Businesses Net Of Cash Acquired PaymentsToAcquireBusinessesNetOfCashAcquired	50000	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	0	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-50000	usd
CY2022	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt	1338129	usd
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CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	4128120	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	2227734	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	195109	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	-409078	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	417074	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	826152	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	612183	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	417074	usd
CY2022	us-gaap	Stock Issued1 StockIssued1	200000	usd
CY2022	us-gaap	Noncash Or Part Noncash Acquisition Other Assets Acquired1 NoncashOrPartNoncashAcquisitionOtherAssetsAcquired1	2679612	usd
CY2023	us-gaap	Nature Of Operations NatureOfOperations	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 1 — ORGANIZATION AND BUSINESS DESCRIPTION</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"><b><span style="text-decoration:underline">Corporate Information and Business Overview</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Collective Audience, Inc. (the “Company”) operates primarily through its subsidiary, DLQ INC. ( “DLQ”). DLQ is a Nevada corporation, originally incorporated in December 2019 as Origin 8, Inc. DLQ has two wholly owned subsidiaries, Tamble, Inc. and Push Interactive, LLC, and is located in Minneapolis, Minnesota, USA.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Tamble, Inc. is not an operating business. Its sole purpose is to hire independent contractors for DLQ’s marketing business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">On January 8, 2020, DLQ’s, then parent completed the acquisition of substantially all of the assets of Push Holdings, Inc. and the assets were transferred to Push Interactive, LLC. This acquired business operates a consumer data management platform powered by lead generation, online marketing, and multichannel reengagement strategies through its owned and operated brands. DLQ has developed a proprietary data management platform and integrated with several third-party service providers to optimize the return on its marketing efforts. DLQ focuses on consumer engagement and enrichment to maximize its return on acquisition through repeat monetization of each consumer. As part of the transaction, Logiq, Inc. issued 35,714,285 shares to Conversion Point Technologies, Inc. as consideration for the acquisition of all the assets of Push Holdings, Inc. in the amount of $14,285,714.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">On March 31, 2022, DLQ and its then parent completed the acquisition of certain customer contractual agreements of Battle Bridge Labs, LLC, including those of Section 2383 LLC, a Tulsa, Oklahoma based digital brand marketing agency. The purchase price was $2,929,612 and consisted of the issuance of 2,912,621 shares of restricted common stock of Logiq, Inc. with a fair value of $2,679,612 and cash consideration of $250,000, of which Logiq, Inc. paid $200,000 and DLQ paid $50,000, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Battle Bridge Acquisition Co., LLC became the third wholly owned subsidiary of DLQ. Battle Bridge is a full-service branding and digital marketing agency serving both external clients and internal parts of the Company. Battle Bridge offers branding and identity development in additional to digital strategy and media busing services, as well as all of the requisite ancillary and supporting services to enable the branding and digital practices.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">On September 9, 2022, DLQ and its then parent Logiq Inc. entered into a definitive merger agreement for a business combination whereby it will merge with Abri Merger Sub Inc., a wholly owned subsidiary of Abri SPAC I, Inc., a special purpose acquisition company (“SPAC”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">The business combination between was be affected through the merger of Abri Merger Sub, Inc. with and into DLQ, with DLQ surviving the merger as a wholly owned subsidiary of the Company. Upon the closing of the acquisition, the Company changed its name to “Collective Audience, Inc.” Abri issued 11.4 million shares in exchange for all of the outstanding shares of DLQ. At $10 per Abri share, the valuation of the Company was $114 million.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">The accompanying consolidated financial statements represent the financial position and result of operations of the Company, with its subsidiary DLQ, Inc. as the source of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>The Business Combination</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">As previously announced, on September 9, 2022, Abri SPAC I, Inc., a Delaware corporation (“Abri”), Abri Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of Abri (“Merger Sub”), Logiq, Inc., a Delaware corporation (“Logiq or “DLQ Parent”) whose common stock is quoted on OTCQX Market under the ticker symbol “LGIQ” and, DLQ, Inc., a Nevada corporation and wholly owned subsidiary of DLQ Parent (“DLQ”) entered into a Merger Agreement (the “Merger Agreement”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">On November 2, 2023 (the “Closing Date”), the Business Combination, among other transactions contemplated by the Merger Agreement, was completed (the “Closing”). On the Closing Date, 11,400,000 shares of Company Common Stock and were issued to DLQ Parent as Merger Consideration. After giving effect to the issuances in connection with the Closing, 13,220,063 shares of Company Common Stock were outstanding. On October 23, 2023 stockholders holding 619,963 of the Abri’s public shares exercised their right to redeem such shares, after giving effect to certain redemption elections prior to Closing, for a pro rata portion of the funds in Abri’s trust account (the “Trust Account”). As a result, $ 6,651,963 (approximately $10.72 per share) was removed from the Trust Account to pay such holders. Following redemptions, the Company had 62,185 public shares of common stock outstanding.<br/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">On November 3, 2023, the Company’s Common Stock began trading on the Nasdaq Global Market under the symbol “CAUD.” The units previously trading under the symbol “ASPAU” were separated into their separate components and ceased to trade.</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: 0.25in; background-color: white">The settlement of the Abri convertible note, related party, in the amount of $1,931,250 and promissory note, related party, in the amount of $1,671,784, warrants for $250,000 and $114,893 for a total of $3,967,927.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The Merger Consideration and Treatment of Securities</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">At Closing, pursuant to the terms of the Merger Agreement and after giving effect to the redemptions of shares of Abri Common Stock:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">●</td><td style="text-align: justify">The total consideration paid at Closing (the “Merger Consideration”) by Abri to DLQ security holders was 11,400,000 shares of the Company common stock valued at $114 million (the “Consideration Shares”);</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">●</td><td style="text-align: justify">Each share of DLQ Common Stock, if any, that was owned by Abri, Merger Sub, DLQ or any other affiliate of Abri immediately prior to the effective time of the Merger (the “Effective Time”) was automatically cancelled and retired without any conversion or consideration;</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">●</td><td style="text-align: justify">each share of Merger Sub common stock, par value $0.0001 per share (“Merger Sub Common Stock”), issued and outstanding immediately prior to the Effective Time was converted into one newly issued share of Common Stock of the Surviving Corporation.</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white">Concurrent with Closing, upon issuance of the Consideration Shares, DLQ Parent declared a share dividend of 3,762,000 Consideration Shares (representing 33% of the total Consideration Shares) to the DLQ Parent stockholders (the “Logiq Dividend”) of record as of October 24, 2023 (the “Dividend Record Date”). Certain DLQ Parent stockholders which are entitled to 1,500,000 of such Logiq Dividend shares agreed to become subject to an Escrow Agreement (the “Reset Shares”). The Reset Shares may be released to certain institutional investors to cover any reset in the amount of Consideration Shares to cover a $5 million investment in DLQ (the “DLQ Investment”) in the form of convertible promissory notes issued by DLQ (the “DLQ Notes”). Additionally, an aggregate of $5,000,000 of DLQ Notes converted into shares of common stock of DLQ representing an aggregate of 14% of the outstanding capital stock of DLQ and were exchanged for an aggregate of 1,600,000 Consideration Shares. The remaining 53% of Consideration Shares were issued to DLQ Parent, are subject to an 11-month lock-up, and will be deposited into a separate escrow account, and such escrow which will be released once the DLQ Investors recoup their original investment amounts.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-size: 6pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company has authorized 200,000,000 shares of common stock, and 100,000,000 shares of preferred stock, par value $0.0001 per share. The outstanding shares of the Company’s common stock are fully paid and non-assessable. As of the Closing Date, there were 13,220,263 shares of Common Stock outstanding, no shares of preferred stock outstanding, and warrants to purchase 6,028,518 shares of Common Stock. Company stockholders who hold their shares in electronic format in U.S. brokerage accounts are not deemed to be separate stockholders, as such shares are held of record by CEDE and Co., which is counted by our transfer agent as a single stockholder of record. Such holder numbers do not include Depository Trust Company participants or beneficial owners holding shares through nominee names.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-size: 6pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The settlement of the Abri convertible note, related party, in the amount of $1,931,250 and promissory note, related party, in the amount of $1,671,784, warrants for $250,000 and $114,893 for a total of $3,967,927. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 6pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On December 19, 2023, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with certain investors (the “Investors”), pursuant to which the Company agreed to issue and sell to the Investors in a private placement (the “Offering”) (i) 465,118 shares (the “Shares”) of common stock of the Company, $0.0001 par value (the “Common Stock”) for a purchase price of $1.29 per share of Common Stock, which was equal to the “Minimum Price” under Nasdaq rules, and (ii) warrants to purchase up to 697,678 shares of Common Stock (the “Warrants” and together with the shares underlying the Warrants, the “Warrant Shares,” and the Shares, the “Securities”) for a total aggregate gross proceeds of approximately $600,000. The Offering closed on December 19, 2023</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-size: 6pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table reconciles the elements of the Business Combination to the consolidated statement of changes in stockholders' deficit for the year ended December 31, 2023:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-size: 6pt"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; width: 88%; text-align: left">Cash - Trust and Escrow</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,667,221</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Less: Transaction Expenses Paid</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,557,206</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Net proceeds from the Business Combination</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,016</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Less: Recognition of SPAC closing balance sheet</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,603,034</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Reverse capitalization, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,493,018</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p style="margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The number of shares of Common Stock issued immediately following the consummation of the Business Combination are as follows:</p> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; width: 88%">Abri common stock outstanding prior to Business Combination</td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%">5,733,920</td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Less: Redemption of Abri common stock</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,671,735</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Common stock of Abri</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">62,185</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Abri private units outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">294,598</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Abri founder shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,433,480</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,800</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 1.5pt">Business Combination shares</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,820,063</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">CAUD common stock</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,400,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Common stock immediately following Business Combination</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,220,063</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Brownstone investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">232,559</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Timothy Wong (Brownstone)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">232,559</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Other shares issued during FY23</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">41,629</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left; padding-bottom: 4pt"><div style="-sec-ix-hidden: hidden-fact-32">Weighted-average common shares outstanding – Basic and Diluted</div></td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">13,726,810</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>
CY2023	caud	Purchase Pricefrom Acquisition PurchasePricefromAcquisition	2929612	usd
CY2023	us-gaap	Stock Issued During Period Value Restricted Stock Award Gross StockIssuedDuringPeriodValueRestrictedStockAwardGross	2679612	usd
CY2023	us-gaap	Payments To Acquire Businesses Gross PaymentsToAcquireBusinessesGross	250000	usd
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	11400000	shares
CY2023Q4	us-gaap	Excess Stock Shares Issued ExcessStockSharesIssued	619963	shares
CY2023	caud	Amount Pay To The Holder AmountPayToTheHolder	6651963	usd
CY2023Q4	us-gaap	Sale Of Stock Price Per Share SaleOfStockPricePerShare	10.72
CY2023Q4	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	1931250	usd
CY2023Q4	us-gaap	Notes Payable Current NotesPayableCurrent	1671784	usd
CY2023Q4	caud	Warrant Revenue Sidesharing Liability WarrantRevenueSidesharingLiability	250000	usd
CY2023Q4	us-gaap	Derivative Liabilities Noncurrent DerivativeLiabilitiesNoncurrent	114893	usd
CY2023	us-gaap	Product Warranty Expense ProductWarrantyExpense	3967927	usd
CY2023	us-gaap	Sale Of Stock Number Of Shares Issued In Transaction SaleOfStockNumberOfSharesIssuedInTransaction	11400000	shares
CY2023	us-gaap	Sale Of Stock Consideration Received On Transaction SaleOfStockConsiderationReceivedOnTransaction	114000000	usd
CY2023	us-gaap	Common Stock Dividends Shares CommonStockDividendsShares	3762000	shares
CY2023	caud	Dividend Shares Percentage DividendSharesPercentage	0.33	pure
CY2023	us-gaap	Stock Dividends Shares StockDividendsShares	1500000	shares
CY2023	caud	Conversion Of Stock Converted By Percentage ConversionOfStockConvertedByPercentage	0.14	pure
CY2023	caud	Aggregate Number Of Shares Owned AggregateNumberOfSharesOwned	1600000	shares
CY2023	caud	Conversion Of Consideration Shares Percentage ConversionOfConsiderationSharesPercentage	0.53	pure
CY2023Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	200000000	shares
CY2023Q4	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	6028518	shares
CY2023Q4	us-gaap	Shares Outstanding SharesOutstanding	465118	shares
CY2023Q4	us-gaap	Share Price SharePrice	1.29
CY2023Q4	us-gaap	Class Of Warrant Or Right Unissued ClassOfWarrantOrRightUnissued	697678	shares
CY2023	caud	Aggregate Gross Proceeds AggregateGrossProceeds	600000	usd
CY2023Q4	us-gaap	Assets Held In Trust Noncurrent AssetsHeldInTrustNoncurrent	5667221	usd
CY2023Q4	us-gaap	Business Acquisition Cost Of Acquired Entity Transaction Costs BusinessAcquisitionCostOfAcquiredEntityTransactionCosts	5557206	usd
CY2023Q4	us-gaap	Business Combination Assets And Liabilities Arising From Contingencies Amount Recognized BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized	110016	usd
CY2023	caud	Recognition Of Spac Closing Balance Sheet RecognitionOfSPACClosingBalanceSheet	-3603034	usd
CY2023	us-gaap	Recapitalization Costs RecapitalizationCosts	3493018	usd
CY2023	caud	Abri Common Stock Outstanding Prior To Business Combination AbriCommonStockOutstandingPriorToBusinessCombination	5733920	shares
CY2023	caud	Redemption Of Abri Common Stock RedemptionOfAbriCommonStock	-5671735	shares
CY2023	caud	Common Stock Of Abri CommonStockOfAbri	62185	shares
CY2023	caud	Abri Private Units Outstanding AbriPrivateUnitsOutstanding	294598	shares
CY2023	caud	Abri Founder Shares Outstanding AbriFounderSharesOutstanding	1433480	shares
CY2023	caud	Other Business Combination OtherBusinessCombination	29800	shares
CY2023	caud	Business Combination Shares BusinessCombinationShares	1820063	shares
CY2023	caud	Caud Common Stock CAUDCommonStock	11400000	shares
CY2023	caud	Common Stock Immediately Following Business Combination CommonStockImmediatelyFollowingBusinessCombination	13220063	shares
CY2023	caud	Brownstone Investment BrownstoneInvestment	232559	shares
CY2023	caud	Timothy Wong Brownstone TimothyWongBrownstone	232559	shares
CY2023	caud	Other Shares Issued During Fy23 OtherSharesIssuedDuringFY23	41629	shares
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	13726810	shares
CY2023	us-gaap	Use Of Estimates UseOfEstimates	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif">USE OF ESTIMATES</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif">The preparation of the Company’s carve-out consolidated financial statements in conformity with US 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 carve-out consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the carve-out consolidated financial statements are prepared. Actual results could differ from those estimates.</span></p>
CY2023	us-gaap	Number Of Operating Segments NumberOfOperatingSegments	1	segment
CY2023Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	612183	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-4575314	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-3933011	usd
CY2023Q4	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	0	usd
CY2022Q4	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	602751	usd
CY2022	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	374976	usd
CY2021	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	447159	usd
CY2023	caud	Percentage Of Face Value Of Receivable PercentageOfFaceValueOfReceivable	0.85	pure
CY2023	caud	Percentage Of Factor Withholds As Retainage PercentageOfFactorWithholdsAsRetainage	0.15	pure
CY2022	caud	Factored Receivables FactoredReceivables	270599	usd
CY2023	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif">CONCENTRATIONS OF RISK</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif">The Company’s financial instruments are potentially subject to concentrations of credit risk. The Company places its cash with high quality credit institutions. From time to time, the Company maintains cash balances at certain institutions in excess of the FDIC limit. Management believes that the risk of loss is not significant and has not experienced any losses in such accounts.</span></p>
CY2023Q4	us-gaap	Revenue Remaining Performance Obligation Percentage RevenueRemainingPerformanceObligationPercentage	0.87	pure
CY2022Q4	us-gaap	Revenue Remaining Performance Obligation Percentage RevenueRemainingPerformanceObligationPercentage	0.53	pure
CY2023	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	0	usd
CY2022	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	0	usd
CY2023	us-gaap	Prior Period Reclassification Adjustment Description PriorPeriodReclassificationAdjustmentDescription	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><br/> RECLASS</p>Certain amounts in the 2022 consolidated financial statements have been reclassified to conform with current year presentation
CY2023Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	4725174	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	3214300	usd
CY2023Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	5244437	usd
CY2022Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	6755312	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths	1510875	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	1510875	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	711813	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	3733563	usd
CY2023	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	1510875	usd
CY2022	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	1364395	usd
CY2023	us-gaap	Revenue Not From Contract With Customer RevenueNotFromContractWithCustomer	12142099	usd
CY2022	us-gaap	Revenue Not From Contract With Customer RevenueNotFromContractWithCustomer	20235536	usd
CY2023Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	225126	usd
CY2022Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	225126	usd
CY2023Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	225126	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	139696	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	85430	usd
CY2023	us-gaap	Depreciation Depreciation	42747	usd
CY2022	us-gaap	Depreciation Depreciation	46565	usd
CY2023Q4	caud	Accrued Credit Cards AccruedCreditCards	207163	usd
CY2022Q4	caud	Accrued Credit Cards AccruedCreditCards	604661	usd
CY2023Q4	us-gaap	Accrued Payroll Taxes Current AccruedPayrollTaxesCurrent	2315822	usd
CY2022Q4	us-gaap	Accrued Payroll Taxes Current AccruedPayrollTaxesCurrent	892755	usd
CY2022Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	10957	usd
CY2023Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	2522985	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	1508373	usd
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 State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.098	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
CY2023	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.087	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.098	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.3101	pure
CY2022	caud	Effective Income Tax Rate Reconciliation True Up Percent EffectiveIncomeTaxRateReconciliationTrueUpPercent	0.0021	pure
CY2023	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.297	pure
CY2022	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0	pure
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Reserves DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves	366226	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Reserves DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves	185647	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Other DeferredTaxAssetsTaxDeferredExpenseOther	58336	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	8876	usd
CY2023Q4	caud	Deferred Tax Liabilities Depreciations DeferredTaxLiabilitiesDepreciations	182442	usd
CY2022Q4	caud	Deferred Tax Liabilities Depreciations DeferredTaxLiabilitiesDepreciations	26312	usd
CY2023Q4	caud	Deferred Tax Liabilities Amortization DeferredTaxLiabilitiesAmortization	1510875	usd
CY2022Q4	caud	Deferred Tax Liabilities Amortization DeferredTaxLiabilitiesAmortization	644524	usd
CY2023Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	4575314	usd
CY2022Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	4022649	usd
CY2023Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	3248224	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	3604672	usd
CY2023Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	3248224	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	3604672	usd
CY2020Q3	us-gaap	Stock Issued During Period Shares New Issues StockIssuedDuringPeriodSharesNewIssues	16000	shares
CY2020Q3	us-gaap	Shares Issued Price Per Share SharesIssuedPricePerShare	7.68
CY2021Q3	us-gaap	Stock Issued During Period Shares New Issues StockIssuedDuringPeriodSharesNewIssues	130000	shares
CY2021Q3	us-gaap	Shares Issued Price Per Share SharesIssuedPricePerShare	2.38
CY2021Q3	us-gaap	Stock Issued During Period Shares New Issues StockIssuedDuringPeriodSharesNewIssues	483814	shares
CY2021Q3	us-gaap	Shares Issued Price Per Share SharesIssuedPricePerShare	3.97
CY2022Q2	us-gaap	Stock Issued During Period Shares New Issues StockIssuedDuringPeriodSharesNewIssues	100000	shares
CY2022Q2	us-gaap	Shares Issued Price Per Share SharesIssuedPricePerShare	0.534
CY2022Q3	us-gaap	Stock Issued During Period Shares New Issues StockIssuedDuringPeriodSharesNewIssues	250000	shares
CY2022Q3	us-gaap	Shares Issued Price Per Share SharesIssuedPricePerShare	0.365
CY2022Q1	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Options Forfeited Number Of Shares SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares	200000	shares
CY2023	us-gaap	Recovery Of Direct Costs RecoveryOfDirectCosts	247017	usd
CY2021Q4	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized	1729000	usd
CY2020Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	500000	shares
CY2021	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod	150000	shares
CY2021	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod	83333	shares
CY2021Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	266667	shares
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod	16667	shares
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod	250000	shares
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-4575314	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-5565317	usd
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	13726810	shares
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	11400000	shares
CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.33
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.49
CY2020Q4	us-gaap	Area Of Land AreaOfLand	30348	sqft
CY2020	us-gaap	Operating Lease Payments OperatingLeasePayments	367200	usd
CY2020	caud	Lease Expiration Term LeaseExpirationTerm	2021-12-31
CY2021Q3	us-gaap	Area Of Land AreaOfLand	26954	sqft
CY2021Q3	us-gaap	Operating Lease Payments OperatingLeasePayments	26300	usd
CY2021Q4	us-gaap	Area Of Land AreaOfLand	12422	sqft
CY2021Q4	us-gaap	Operating Lease Payments OperatingLeasePayments	17500	usd
CY2021Q4	caud	Lease Expiration Term LeaseExpirationTerm	2022-12-31
CY2020Q1	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	668000	usd
CY2020Q1	us-gaap	Lessee Operating Lease Discount Rate LesseeOperatingLeaseDiscountRate	0.0525	pure
CY2021Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	206000	usd
CY2021Q4	us-gaap	Lessee Operating Lease Discount Rate LesseeOperatingLeaseDiscountRate	0.0325	pure
CY2023	us-gaap	Adjustment For Amortization AdjustmentForAmortization	0	usd
CY2022	us-gaap	Adjustment For Amortization AdjustmentForAmortization	3600	usd
CY2023	us-gaap	Payments For Rent PaymentsForRent	105000	usd
CY2022	us-gaap	Payments For Rent PaymentsForRent	155000	usd
CY2021Q4	us-gaap	Other Receivables OtherReceivables	2200000	usd
CY2023Q4	caud	Additional Restricted Shares Issued AdditionalRestrictedSharesIssued	1750000	shares
CY2023	us-gaap	Legal Fees LegalFees	25000	usd
CY2023Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset		usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet		usd
CY2022Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent		usd
CY2022Q4	caud	Warrant Revenue Sidesharing Liability WarrantRevenueSidesharingLiability		usd
CY2022Q4	us-gaap	Derivative Liabilities Noncurrent DerivativeLiabilitiesNoncurrent		usd
CY2023Q4	us-gaap	Other Long Term Notes Payable OtherLongTermNotesPayable		usd
CY2023Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent		usd
CY2023Q4	us-gaap	Notes Payable To Bank Noncurrent NotesPayableToBankNoncurrent		usd
CY2023Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2023	us-gaap	Selling And Marketing Expense SellingAndMarketingExpense		usd
CY2023	us-gaap	Interest Expense InterestExpense		usd
CY2023	us-gaap	Interest Income Operating InterestIncomeOperating		usd
CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants		usd
CY2022	caud	Change In Fair Value Of Warrant Sidesharing Liability ChangeInFairValueOfWarrantSidesharingLiability		usd
CY2022	us-gaap	Gain Loss On Disposition Of Assets1 GainLossOnDispositionOfAssets1		usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit		usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit		usd
CY2023	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.33
CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.49
CY2023	us-gaap	Stock Issued1 StockIssued1		usd
CY2023	us-gaap	Noncash Or Part Noncash Acquisition Other Assets Acquired1 NoncashOrPartNoncashAcquisitionOtherAssetsAcquired1		usd
CY2023	us-gaap	Pro Forma Weighted Average Shares Outstanding Diluted ProFormaWeightedAverageSharesOutstandingDiluted	13726810	shares
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet		usd
CY2023Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent		usd
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance		pure
CY2023	caud	Effective Income Tax Rate Reconciliation True Up Percent EffectiveIncomeTaxRateReconciliationTrueUpPercent		pure
CY2023	caud	Effective Income Tax Rate Reconciliation Change In State Rate EffectiveIncomeTaxRateReconciliationChangeInStateRate		pure
CY2022	caud	Effective Income Tax Rate Reconciliation Change In State Rate EffectiveIncomeTaxRateReconciliationChangeInStateRate		pure
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Other DeferredTaxAssetsTaxDeferredExpenseOther		usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost		usd
CY2023Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet		usd
CY2022Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet		usd
CY2021	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross		shares
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross		shares
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber		shares
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber		shares
CY2022	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	11400000	shares
CY2023	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	13726810	shares
CY2023	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.33
CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.49
CY2023	dei	Amendment Flag AmendmentFlag	false
CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	dei	Entity Central Index Key EntityCentralIndexKey	0001854583

Files In Submission

Name	View Source	Status
0001213900-24-060521-index-headers.html	Edgar Link	pending
0001213900-24-060521-index.html	Edgar Link	pending
0001213900-24-060521.txt	Edgar Link	pending
0001213900-24-060521-xbrl.zip	Edgar Link	pending
caud-20231231.xsd	Edgar Link	pending
caud-20231231_def.xml	Edgar Link	unprocessable
caud-20231231_cal.xml	Edgar Link	unprocessable
ea0208428-10k_collective.htm	Edgar Link	pending
ea020842801ex14-1_collective.htm	Edgar Link	pending
ea020842801ex19-1_collective.htm	Edgar Link	pending
ea020842801ex23-1_collective.htm	Edgar Link	pending
caud-20231231_pre.xml	Edgar Link	unprocessable
caud-20231231_lab.xml	Edgar Link	unprocessable
ea0208428-10k_collective_htm.xml	Edgar Link	completed
ea020842801ex23-2_collective.htm	Edgar Link	pending
ea020842801ex31-1_collective.htm	Edgar Link	pending
ea020842801ex31-2_collective.htm	Edgar Link	pending
ea020842801ex32-1_collective.htm	Edgar Link	pending
ea020842801ex4-9_collective.htm	Edgar Link	pending
ea020842801ex97-1_collective.htm	Edgar Link	pending
ex23-1_001.jpg	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xlsx	Edgar Link	pending
image_001.jpg	Edgar Link	pending
image_002.jpg	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
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R12.htm	Edgar Link	pending
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R4.htm	Edgar Link	pending
R40.htm	Edgar Link	pending
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R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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Collective Audience, Inc. Stock $caud

2024 Q2 Form 10-K Financial Statement

#000121390024060521 Filed on July 10, 2024

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$CAUD Collective Audience, Inc. Stock $caud

2024 Q2 Form 10-K Financial Statement

#000121390024060521 Filed on July 10, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CAUD
Collective Audience, Inc. Stock $caud