$CAUD
Collective Audience, Inc.

2024 Q2 Form 10-Q Financial Statement

#000121390024069119 Filed on August 14, 2024

View on sec.gov

Income Statement

Concept 2024 Q2 2023 Q2
Revenue $0.00
YoY Change
Cost Of Revenue $30.00K
YoY Change
Gross Profit -$30.00K
YoY Change
Gross Profit Margin
Selling, General & Admin $939.5K $186.9K
YoY Change 402.66% -5.34%
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $0.00
YoY Change
% of Gross Profit
Operating Expenses $1.317M $528.0K
YoY Change 149.45% 4.65%
Operating Profit -$1.317M -$528.0K
YoY Change 149.45% 4.65%
Interest Expense $177.2K
YoY Change 50.33%
% of Operating Profit
Other Income/Expense, Net $16.20K
YoY Change
Pretax Income -$1.317M -$350.9K
YoY Change 275.43% -9.28%
Income Tax $24.00K
% Of Pretax Income
Net Earnings -$1.317M -$374.9K
YoY Change 251.39% -3.07%
Net Earnings / Revenue
Basic Earnings Per Share -$0.08 -$0.03
Diluted Earnings Per Share -$0.08 -$0.13
COMMON SHARES
Basic Shares Outstanding 16.22M shares 2.980M shares
Diluted Shares Outstanding 16.22M shares 11.40M shares

Balance Sheet

Concept 2024 Q2 2023 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments $148.4K
YoY Change -5.34%
Cash & Equivalents $838.2K $148.4K
Short-Term Investments
Other Short-Term Assets $951.8K $116.0K
YoY Change 720.75% -59.58%
Inventory
Prepaid Expenses $116.0K
Receivables $263.0K
Other Receivables
Total Short-Term Assets $2.053M $264.4K
YoY Change 676.61% -40.42%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill $6.766M
YoY Change
Intangibles $4.489M
YoY Change
Long-Term Investments $13.65M
YoY Change -76.21%
Other Assets
YoY Change
Total Long-Term Assets $11.26M $13.65M
YoY Change -17.55% -76.21%
TOTAL ASSETS
Total Short-Term Assets $2.053M $264.4K
Total Long-Term Assets $11.26M $13.65M
Total Assets $13.31M $13.92M
YoY Change -4.36% -75.94%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $3.572M $432.7K
YoY Change 725.64% -74.8%
Accrued Expenses $2.359M $2.576M
YoY Change -8.42%
Deferred Revenue
YoY Change
Short-Term Debt $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $6.825M $3.008M
YoY Change 126.88% 75.22%
LONG-TERM LIABILITIES
Long-Term Debt $3.234M
YoY Change
Other Long-Term Liabilities $1.510M
YoY Change -36.05%
Total Long-Term Liabilities $4.745M
YoY Change 100.88%
TOTAL LIABILITIES
Total Short-Term Liabilities $6.825M $3.008M
Total Long-Term Liabilities $4.745M
Total Liabilities $10.76M $7.753M
YoY Change 38.78% 90.08%
SHAREHOLDERS EQUITY
Retained Earnings -$42.53M -$7.288M
YoY Change 483.57% 149.69%
Common Stock $1.408K $173.00
YoY Change 713.87% 0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $2.549M -$7.288M
YoY Change
Total Liabilities & Shareholders Equity $13.31M $13.92M
YoY Change -4.36% -75.94%

Cashflow Statement

Concept 2024 Q2 2023 Q2
OPERATING ACTIVITIES
Net Income -$1.317M -$374.9K
YoY Change 251.39% -3.07%
Depreciation, Depletion And Amortization $0.00
YoY Change
Cash From Operating Activities -$26.57K
YoY Change -92.37%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities -$416.9K
YoY Change
Cash From Investing Activities -$416.9K
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 312.5K
YoY Change -37.5%
NET CHANGE
Cash From Operating Activities -26.57K
Cash From Investing Activities -416.9K
Cash From Financing Activities 312.5K
Net Change In Cash -130.9K
YoY Change -186.29%
FREE CASH FLOW
Cash From Operating Activities -$26.57K
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame Concept Type Concept / XBRL Key Value Unit
us-gaap Fair Value Adjustment Of Warrants
FairValueAdjustmentOfWarrants
usd
CY2023Q4 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
usd
CY2023Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
usd
dei Document Type
DocumentType
10-Q
dei Document Quarterly Report
DocumentQuarterlyReport
true
dei Document Period End Date
DocumentPeriodEndDate
2024-06-30
dei Document Fiscal Year Focus
DocumentFiscalYearFocus
2024
dei Document Transition Report
DocumentTransitionReport
false
dei Entity File Number
EntityFileNumber
001-40723
dei Entity Registrant Name
EntityRegistrantName
Collective Audience, Inc.
dei Entity Incorporation State Country Code
EntityIncorporationStateCountryCode
DE
dei Entity Tax Identification Number
EntityTaxIdentificationNumber
86-2861807
dei Entity Address Address Line1
EntityAddressAddressLine1
85 Broad Street
dei Entity Address Address Line2
EntityAddressAddressLine2
16-079
dei Entity Address City Or Town
EntityAddressCityOrTown
New York
dei Entity Address State Or Province
EntityAddressStateOrProvince
NY
dei Entity Address Postal Zip Code
EntityAddressPostalZipCode
10004
dei City Area Code
CityAreaCode
(808)
dei Local Phone Number
LocalPhoneNumber
829-1057
dei Security12b Title
Security12bTitle
Common Stock, $0.0001 par value per share
dei Trading Symbol
TradingSymbol
CAUD
dei Security Exchange Name
SecurityExchangeName
NASDAQ
dei Entity Current Reporting Status
EntityCurrentReportingStatus
No
dei Entity Interactive Data Current
EntityInteractiveDataCurrent
Yes
dei Entity Filer Category
EntityFilerCategory
Non-accelerated Filer
dei Entity Small Business
EntitySmallBusiness
true
dei Entity Emerging Growth Company
EntityEmergingGrowthCompany
true
dei Entity Ex Transition Period
EntityExTransitionPeriod
false
dei Entity Shell Company
EntityShellCompany
false
CY2024Q3 dei Entity Common Stock Shares Outstanding
EntityCommonStockSharesOutstanding
19665363 shares
CY2024Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
838225 usd
CY2023Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
612183 usd
CY2024Q2 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
262956 usd
CY2023Q4 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
37701 usd
CY2024Q2 us-gaap Other Assets Current
OtherAssetsCurrent
951820 usd
CY2023Q4 us-gaap Other Assets Current
OtherAssetsCurrent
344482 usd
CY2024Q2 us-gaap Assets Current
AssetsCurrent
2053002 usd
CY2023Q4 us-gaap Assets Current
AssetsCurrent
994366 usd
CY2024Q2 us-gaap Intangible Assets Net Excluding Goodwill
IntangibleAssetsNetExcludingGoodwill
4489000 usd
CY2023Q4 us-gaap Intangible Assets Net Excluding Goodwill
IntangibleAssetsNetExcludingGoodwill
5244437 usd
CY2024Q2 us-gaap Goodwill
Goodwill
6766208 usd
CY2023Q4 us-gaap Goodwill
Goodwill
5991208 usd
CY2024Q2 us-gaap Assets
Assets
13308210 usd
CY2023Q4 us-gaap Assets
Assets
12230012 usd
CY2024Q2 us-gaap Accounts Payable Current
AccountsPayableCurrent
3572132 usd
CY2023Q4 us-gaap Accounts Payable Current
AccountsPayableCurrent
2512438 usd
CY2024Q2 us-gaap Accrued Liabilities Current
AccruedLiabilitiesCurrent
2358790 usd
CY2023Q4 us-gaap Accrued Liabilities Current
AccruedLiabilitiesCurrent
2522985 usd
CY2024Q2 us-gaap Other Liabilities Current
OtherLiabilitiesCurrent
894205 usd
CY2023Q4 us-gaap Other Liabilities Current
OtherLiabilitiesCurrent
351284 usd
CY2024Q2 us-gaap Liabilities Current
LiabilitiesCurrent
6825126 usd
CY2023Q4 us-gaap Liabilities Current
LiabilitiesCurrent
5386707 usd
CY2024Q2 caud Warrant Revenue Sidesharing Liability
WarrantRevenueSidesharingLiability
240000 usd
CY2023Q4 caud Warrant Revenue Sidesharing Liability
WarrantRevenueSidesharingLiability
250000 usd
CY2024Q2 us-gaap Derivative Liabilities Noncurrent
DerivativeLiabilitiesNoncurrent
114892 usd
CY2023Q4 us-gaap Derivative Liabilities Noncurrent
DerivativeLiabilitiesNoncurrent
114893 usd
CY2024Q2 us-gaap Liabilities
Liabilities
10759304 usd
CY2023Q4 us-gaap Liabilities
Liabilities
9354635 usd
CY2024Q2 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.001
CY2023Q4 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.001
CY2024Q2 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
200000000 shares
CY2023Q4 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
200000000 shares
CY2024Q2 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
16222488 shares
CY2024Q2 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
16222488 shares
CY2023Q4 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
13726810 shares
CY2023Q4 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
13726810 shares
CY2024Q2 us-gaap Common Stock Value
CommonStockValue
1408 usd
CY2023Q4 us-gaap Common Stock Value
CommonStockValue
1373 usd
CY2024Q2 us-gaap Additional Paid In Capital
AdditionalPaidInCapital
45080164 usd
CY2023Q4 us-gaap Additional Paid In Capital
AdditionalPaidInCapital
42878075 usd
CY2024Q2 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
-42532666 usd
CY2023Q4 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
-40004071 usd
CY2024Q2 us-gaap Stockholders Equity
StockholdersEquity
2548906 usd
CY2023Q4 us-gaap Stockholders Equity
StockholdersEquity
2875377 usd
CY2024Q2 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
13308210 usd
CY2023Q4 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
12230012 usd
CY2024Q2 us-gaap Depreciation And Amortization
DepreciationAndAmortization
377719 usd
CY2023Q2 us-gaap Depreciation And Amortization
DepreciationAndAmortization
341146 usd
us-gaap Depreciation And Amortization
DepreciationAndAmortization
755437 usd
us-gaap Depreciation And Amortization
DepreciationAndAmortization
761279 usd
CY2024Q2 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
808495 usd
CY2023Q2 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
186903 usd
us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
1592158 usd
us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
344626 usd
CY2024Q2 us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
131000 usd
us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
181000 usd
CY2024Q2 us-gaap Operating Expenses
OperatingExpenses
1317214 usd
CY2023Q2 us-gaap Operating Expenses
OperatingExpenses
528049 usd
us-gaap Operating Expenses
OperatingExpenses
2528595 usd
us-gaap Operating Expenses
OperatingExpenses
1105905 usd
CY2024Q2 us-gaap Operating Income Loss
OperatingIncomeLoss
-1317214 usd
CY2023Q2 us-gaap Operating Income Loss
OperatingIncomeLoss
-528049 usd
us-gaap Operating Income Loss
OperatingIncomeLoss
-2528595 usd
us-gaap Operating Income Loss
OperatingIncomeLoss
-1105905 usd
CY2023Q2 us-gaap Interest Income Operating
InterestIncomeOperating
160991 usd
us-gaap Interest Income Operating
InterestIncomeOperating
303001 usd
CY2023Q2 us-gaap Fair Value Adjustment Of Warrants
FairValueAdjustmentOfWarrants
-16203 usd
us-gaap Fair Value Adjustment Of Warrants
FairValueAdjustmentOfWarrants
-7365 usd
CY2023Q2 us-gaap Other Operating Income Expense Net
OtherOperatingIncomeExpenseNet
177194 usd
us-gaap Other Operating Income Expense Net
OtherOperatingIncomeExpenseNet
310366 usd
CY2024Q2 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-1317214 usd
CY2023Q2 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-350855 usd
us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-2528595 usd
us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-795539 usd
CY2023Q2 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
24000 usd
us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
48000 usd
CY2024Q2 us-gaap Net Income Loss
NetIncomeLoss
-1317214 usd
CY2023Q2 us-gaap Net Income Loss
NetIncomeLoss
-374855 usd
us-gaap Net Income Loss
NetIncomeLoss
-2528595 usd
us-gaap Net Income Loss
NetIncomeLoss
-843539 usd
CY2024Q2 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.08
CY2023Q2 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.03
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.16
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.07
CY2024Q2 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
16222488 shares
CY2023Q2 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
11400000 shares
us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
16222488 shares
us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
11400000 shares
us-gaap Net Income Loss
NetIncomeLoss
-2528595 usd
us-gaap Net Income Loss
NetIncomeLoss
-843539 usd
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-2528595 usd
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-843539 usd
caud Comprehensive Incomeloss Yearend Cash
ComprehensiveIncomelossYearendCash
-2528595 usd
caud Comprehensive Incomeloss Yearend Cash
ComprehensiveIncomelossYearendCash
-843539 usd
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-2528595 usd
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-843539 usd
CY2023Q4 us-gaap Stockholders Equity
StockholdersEquity
2875377 usd
CY2024Q1 us-gaap Stock Issued During Period Value Other
StockIssuedDuringPeriodValueOther
35 usd
CY2024Q1 us-gaap Net Income Loss
NetIncomeLoss
-1211381 usd
CY2024Q1 us-gaap Stockholders Equity
StockholdersEquity
1664031 usd
CY2024Q2 us-gaap Stock Issued During Period Value Conversion Of Convertible Securities
StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
433748 usd
CY2024Q2 caud Adjustments To Additional Paid In Capital Digital Subscriber Line
AdjustmentsToAdditionalPaidInCapitalDigitalSubscriberLine
451126 usd
CY2024Q2 us-gaap Stockholders Equity
StockholdersEquity
2548906 usd
CY2022Q4 us-gaap Stockholders Equity
StockholdersEquity
6305930 usd
CY2023Q1 us-gaap Net Income Loss
NetIncomeLoss
-468684 usd
CY2023Q2 us-gaap Net Income Loss
NetIncomeLoss
-374855 usd
CY2023Q2 us-gaap Stockholders Equity
StockholdersEquity
5462391 usd
us-gaap Net Income Loss
NetIncomeLoss
-2528595 usd
us-gaap Net Income Loss
NetIncomeLoss
-843539 usd
us-gaap Fair Value Adjustment Of Warrants
FairValueAdjustmentOfWarrants
-7365 usd
us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
225255 usd
us-gaap Increase Decrease In Prepaid Expense
IncreaseDecreaseInPrepaidExpense
-148099 usd
us-gaap Increase Decrease In Prepaid Expense
IncreaseDecreaseInPrepaidExpense
-136496 usd
us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
1438419 usd
us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
453383 usd
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-1167333 usd
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-261025 usd
us-gaap Payments To Acquire Intangible Assets
PaymentsToAcquireIntangibleAssets
775000 usd
us-gaap Payments To Acquire Intangible Assets
PaymentsToAcquireIntangibleAssets
809379 usd
us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-775000 usd
us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-809379 usd
us-gaap Proceeds From Other Debt
ProceedsFromOtherDebt
-33749 usd
us-gaap Proceeds From Other Debt
ProceedsFromOtherDebt
400000 usd
us-gaap Proceeds From Repayments Of Notes Payable
ProceedsFromRepaymentsOfNotesPayable
35 usd
caud Additional Funding To Related Party
AdditionalFundingToRelatedParty
2202088 usd
caud Additional Funding To Related Party
AdditionalFundingToRelatedParty
437500 usd
us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
2168374 usd
us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
837500 usd
us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
226042 usd
us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
-232904 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
381293 usd
CY2024Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
838225 usd
CY2023Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
148389 usd
us-gaap Nature Of Operations
NatureOfOperations
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><span style="text-decoration:underline">NOTE 1 — ORGANIZATION AND BUSINESS DESCRIPTION </span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><span style="text-decoration:underline">Corporate Information and Business Overview</span></b></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: 0.25in">Collective Audience, Inc. (the “Company”) operates primarily through its subsidiaries, DLQ INC., a Nevada corporation ( “DLQ”) and DSL Digital, LLC, a Utah Limited Liability Company (“DSL”)</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>DLQ</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: 0.25in">DLQ is a Nevada corporation, originally incorporated in December 2019 as Origin 8, Inc. DLQ has two wholly owned subsidiaries, Tamble, Inc., a Delaware corporation, and Push Interactive, LLC, a Minnesota limited liability company, located in Minneapolis, Minnesota, USA. 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: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On March 31, 2022, DLQ and its then parent completed the acquisitions of certain customer contractual agreements of Battle Bridge Labs, LLC and 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: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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: 0pt 0; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>DSL</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: 0.25in">On June 28, 2024 the Company acquired DSL Digital LLC, a Utah limited liability company (“DSL”). DSL is a global marketing platform with proprietary artificial intelligence technology that enables it to triple the performance of its competitors (for Fortune 500 companies such as SAP and Accenture). DSL’s fast-growing B2B and DTC advertising channels are now able to create unique, never-before-seen programs for brands and publishers using the BeOp platform, forming the basis for the launch of Collective Audience, Inc’s “Audience Service” offering and its expansion into B2B advertising and media.</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"><b>The Business Combination</b></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: 0.25in">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; 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: 0.25in">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.</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: 0.25in">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; text-indent: 0.5in"> </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"><b> </b></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"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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”);</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr> </table> <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; ">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"> </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"> </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"> </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 $600,000. The Offering closed on December 19, 2023</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table reconciles the elements of the Business Combination to the consolidated statement of changes in stockholders’ deficit for the year ended December 31, 2023:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left">Cash - Trust and Escrow</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</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; "> <td style="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="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; "> <td style="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="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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48.95pt"> </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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48.95pt"> </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="width: 88%; text-align: left">Abri common stock outstanding prior to Business Combination</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">5,733,920</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="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="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; "> <td style="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="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; "> <td style="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-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; "> <td style="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="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; "> <td style="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="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; "> <td style="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="text-align: left; padding-bottom: 4pt; padding-left: 9pt"><div style="-sec-ix-hidden: hidden-fact-64">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>
CY2022Q1 caud Purchase Pricefrom Acquisition
PurchasePricefromAcquisition
2929612 usd
CY2022Q1 us-gaap Stock Issued During Period Value Restricted Stock Award Gross
StockIssuedDuringPeriodValueRestrictedStockAwardGross
2679612 usd
CY2022Q1 us-gaap Payments To Acquire Businesses Gross
PaymentsToAcquireBusinessesGross
250000 usd
CY2023Q4 us-gaap Stock Issued During Period Shares Stock Options Exercised
StockIssuedDuringPeriodSharesStockOptionsExercised
619963 shares
caud Amount Pay To The Holder
AmountPayToTheHolder
6651963 usd
CY2024Q2 us-gaap Sale Of Stock Price Per Share
SaleOfStockPricePerShare
10.72
us-gaap Product Warranty Expense
ProductWarrantyExpense
3967927 usd
us-gaap Sale Of Stock Number Of Shares Issued In Transaction
SaleOfStockNumberOfSharesIssuedInTransaction
11400000 shares
us-gaap Sale Of Stock Consideration Received On Transaction
SaleOfStockConsiderationReceivedOnTransaction
114000000 usd
us-gaap Common Stock Dividends Shares
CommonStockDividendsShares
3762000 shares
caud Dividend Shares Percentage
DividendSharesPercentage
0.33 pure
us-gaap Stock Dividends Shares
StockDividendsShares
1500000 shares
caud Conversion Of Stock Converted By Percentage
ConversionOfStockConvertedByPercentage
0.14 pure
caud Aggregate Number Of Shares Owned
AggregateNumberOfSharesOwned
1600000 shares
caud Conversion Of Consideration Shares Percentage
ConversionOfConsiderationSharesPercentage
0.53 pure
CY2024Q2 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
200000000 shares
CY2024Q2 us-gaap Class Of Warrant Or Right Outstanding
ClassOfWarrantOrRightOutstanding
6028518 shares
CY2023Q4 caud Warrant Revenue Sidesharing Liability
WarrantRevenueSidesharingLiability
250000 usd
us-gaap Adjustment Of Warrants Granted For Services
AdjustmentOfWarrantsGrantedForServices
114893 usd
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
CY2023Q4 caud Aggregate Gross Proceeds
AggregateGrossProceeds
600000 usd
CY2023Q4 caud Business Combination In Cash Trust And Escrow
BusinessCombinationInCashTrustAndEscrow
5667221 usd
CY2023Q4 caud Business Combination Transaction Expenses Paid
BusinessCombinationTransactionExpensesPaid
5557206 usd
CY2023Q4 us-gaap Business Combination Assets And Liabilities Arising From Contingencies Amount Recognized
BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized
110016 usd
CY2023Q4 caud Recognition Of Spac Closing Balance Sheet
RecognitionOfSPACClosingBalanceSheet
-3603034 usd
CY2023Q4 caud Business Combination Reverse Capitalization Net
BusinessCombinationReverseCapitalizationNet
-3493018 usd
us-gaap Use Of Estimates
UseOfEstimates
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">USE OF ESTIMATES</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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.</p>
us-gaap Number Of Operating Segments
NumberOfOperatingSegments
1 segment
CY2024Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
838225 usd
us-gaap Operating Income Loss
OperatingIncomeLoss
-2528595 usd
CY2024Q2 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
0 usd
CY2023Q4 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
0 usd
us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
0 usd
CY2023 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
0 usd
caud Percentage Of Face Value Of Receivable
PercentageOfFaceValueOfReceivable
0.85 pure
caud Percentage Of Factor Withholds As Retainage
PercentageOfFactorWithholdsAsRetainage
0.15 pure
CY2023 caud Factored Receivables
FactoredReceivables
0 usd
us-gaap Concentration Risk Credit Risk
ConcentrationRiskCreditRisk
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span>CONCENTRATIONS OF RISK</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; "><span>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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; ">During the three and six months ended June 30, 2024 there were no clients as the company is restructuring post-acquisition deals.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; ">As of June 30, 2024, there were no significant clients in accounts receivable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; ">As of June 30, 2024, there were no significant vendors in accounts payable.</p>
CY2024Q2 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
5480611 usd
CY2023Q4 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
4725174 usd
CY2024Q2 us-gaap Intangible Assets Net Excluding Goodwill
IntangibleAssetsNetExcludingGoodwill
4489000 usd
CY2023Q4 us-gaap Intangible Assets Net Excluding Goodwill
IntangibleAssetsNetExcludingGoodwill
5244437 usd
CY2024Q2 us-gaap Finite Lived Intangible Assets Amortization Expense Next Twelve Months
FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths
1510875 usd
CY2024Q2 us-gaap Finite Lived Intangible Assets Amortization Expense Year Two
FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo
711813 usd
CY2024Q2 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
2222688 usd
us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
755437 usd
us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
755437 usd
CY2023Q4 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
CY2024Q2 us-gaap Depreciation
Depreciation
0 usd
us-gaap Depreciation
Depreciation
0 usd
CY2024Q2 caud Accrued Credit Cards
AccruedCreditCards
207163 usd
CY2023Q4 caud Accrued Credit Cards
AccruedCreditCards
207163 usd
CY2024Q2 us-gaap Accrued Payroll Taxes Current
AccruedPayrollTaxesCurrent
2315822 usd
CY2023Q4 us-gaap Accrued Payroll Taxes Current
AccruedPayrollTaxesCurrent
2315822 usd
CY2024Q2 us-gaap Other Accrued Liabilities Current
OtherAccruedLiabilitiesCurrent
2522985 usd
CY2023Q4 us-gaap Other Accrued Liabilities Current
OtherAccruedLiabilitiesCurrent
2522985 usd
us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21 pure
us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.087 pure
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 At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21 pure
us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.087 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.087 pure
us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.297 pure
CY2023 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.297 pure
CY2023Q1 caud Deferred Tax Liabilities Startup Cost
DeferredTaxLiabilitiesStartupCost
1001000 usd
CY2024Q2 caud Deferred Tax Liabilities Amortization
DeferredTaxLiabilitiesAmortization
755437 usd
CY2024Q2 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
2528595 usd
CY2024Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
1773158 usd
CY2023Q1 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
1001000 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
CY2024Q1 us-gaap Recovery Of Direct Costs
RecoveryOfDirectCosts
0 usd
CY2023Q1 us-gaap Recovery Of Direct Costs
RecoveryOfDirectCosts
0 usd
CY2021Q4 us-gaap Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized
EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
1729000 usd
CY2024Q1 us-gaap Proceeds From Issuance Of Common Stock
ProceedsFromIssuanceOfCommonStock
10000 usd
CY2024Q1 us-gaap Warrants And Rights Outstanding Term
WarrantsAndRightsOutstandingTerm
P5Y
CY2024Q2 us-gaap Net Income Loss
NetIncomeLoss
-1317214 usd
CY2023Q2 us-gaap Net Income Loss
NetIncomeLoss
-374855 usd
us-gaap Net Income Loss
NetIncomeLoss
-2528595 usd
us-gaap Net Income Loss
NetIncomeLoss
-843539 usd
CY2024Q2 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
16222488 shares
CY2023Q2 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
11400000 shares
us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
16222488 shares
us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
11400000 shares
CY2024Q2 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.08
CY2023Q2 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.03
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.16
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.07
CY2020Q4 us-gaap Area Of Land
AreaOfLand
30348 sqft
CY2020Q4 us-gaap Operating Lease Payments
OperatingLeasePayments
367200 usd
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
us-gaap Lease Expiration Date1
LeaseExpirationDate1
2022-12-31
CY2020Q1 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
668000 usd
CY2020Q1 us-gaap Lessee Operating Lease Discount Rate
LesseeOperatingLeaseDiscountRate
0.0525 pure
CY2021Q4 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
206000 usd
CY2021Q4 us-gaap Lessee Operating Lease Discount Rate
LesseeOperatingLeaseDiscountRate
0.0325 pure
us-gaap Adjustment For Amortization
AdjustmentForAmortization
755437 usd
us-gaap Adjustment For Amortization
AdjustmentForAmortization
761279 usd
us-gaap Payments For Rent
PaymentsForRent
0 usd
us-gaap Payments For Rent
PaymentsForRent
76188 usd
CY2023Q3 us-gaap Proceeds From Repayments Of Debt
ProceedsFromRepaymentsOfDebt
48879 usd
CY2024Q2 caud Restricted Shares Issued
RestrictedSharesIssued
1750000 shares
CY2024Q2 caud Additional Restricted Shares Issued
AdditionalRestrictedSharesIssued
1750000 shares
us-gaap Legal Fees
LegalFees
25000 usd
CY2024Q1 us-gaap Investment Owned Balance Principal Amount
InvestmentOwnedBalancePrincipalAmount
300000 eur
CY2024Q1 us-gaap Investment Interest Rate
InvestmentInterestRate
0.075 pure
us-gaap Weighted Average Number Of Shares Restricted Stock
WeightedAverageNumberOfSharesRestrictedStock
3006667 shares
caud Retained Shares
RetainedShares
666667 shares
CY2024Q2 us-gaap Escrow Deposit
EscrowDeposit
350000 eur
CY2024Q2 caud Non Rule10b51 Arrangement Modified
NonRule10b51ArrangementModified
false
CY2024Q2 caud Rule10b51 Arrangement Modified
Rule10b51ArrangementModified
false
CY2024Q2 ecd Non Rule10b51 Arr Trmntd Flag
NonRule10b51ArrTrmntdFlag
false
CY2024Q2 ecd Non Rule10b51 Arr Adopted Flag
NonRule10b51ArrAdoptedFlag
false
CY2024Q2 ecd Rule10b51 Arr Trmntd Flag
Rule10b51ArrTrmntdFlag
false
CY2024Q2 ecd Rule10b51 Arr Adopted Flag
Rule10b51ArrAdoptedFlag
false
CY2024Q2 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
usd
CY2024Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
usd
CY2024Q2 us-gaap Assets Held In Trust
AssetsHeldInTrust
usd
CY2023Q4 us-gaap Assets Held In Trust
AssetsHeldInTrust
usd
CY2024Q2 caud Deferred Underwriting Commissions
DeferredUnderwritingCommissions
usd
CY2023Q4 caud Deferred Underwriting Commissions
DeferredUnderwritingCommissions
usd
CY2024Q2 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
usd
CY2023Q4 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
usd
CY2024Q2 us-gaap Long Term Notes Payable
LongTermNotesPayable
usd
CY2023Q4 us-gaap Long Term Notes Payable
LongTermNotesPayable
usd
CY2024Q2 us-gaap Revenues
Revenues
usd
CY2023Q2 us-gaap Revenues
Revenues
usd
us-gaap Revenues
Revenues
usd
us-gaap Revenues
Revenues
usd
CY2024Q2 us-gaap Professional Fees
ProfessionalFees
usd
CY2023Q2 us-gaap Professional Fees
ProfessionalFees
usd
us-gaap Professional Fees
ProfessionalFees
usd
us-gaap Professional Fees
ProfessionalFees
usd
CY2023Q2 us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
usd
CY2024Q2 us-gaap Investment Income Interest
InvestmentIncomeInterest
usd
CY2023Q2 us-gaap Investment Income Interest
InvestmentIncomeInterest
usd
us-gaap Investment Income Interest
InvestmentIncomeInterest
usd
us-gaap Investment Income Interest
InvestmentIncomeInterest
usd
CY2024Q2 us-gaap Interest Income Operating
InterestIncomeOperating
usd
us-gaap Interest Income Operating
InterestIncomeOperating
usd
CY2024Q2 us-gaap Fair Value Adjustment Of Warrants
FairValueAdjustmentOfWarrants
usd
CY2024Q2 us-gaap Other Operating Income Expense Net
OtherOperatingIncomeExpenseNet
usd
us-gaap Other Operating Income Expense Net
OtherOperatingIncomeExpenseNet
usd
CY2024Q2 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
usd
us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
usd
CY2023Q2 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.03
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.07
CY2024Q2 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.08
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.16
caud Net Cash And Restricted Provided By Financing Activities
NetCashAndRestrictedProvidedByFinancingActivities
usd
caud Net Cash And Restricted Provided By Financing Activities
NetCashAndRestrictedProvidedByFinancingActivities
usd
CY2024Q2 us-gaap Adjustments To Additional Paid In Capital Warrant Issued
AdjustmentsToAdditionalPaidInCapitalWarrantIssued
usd
CY2024Q2 us-gaap Stock Issued During Period Value Issued For Services
StockIssuedDuringPeriodValueIssuedForServices
usd
CY2023Q1 us-gaap Stockholders Equity
StockholdersEquity
usd
us-gaap Fair Value Adjustment Of Warrants
FairValueAdjustmentOfWarrants
usd
us-gaap Share Based Compensation
ShareBasedCompensation
usd
us-gaap Share Based Compensation
ShareBasedCompensation
usd
us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
usd
caud Proceeds From Funding
ProceedsFromFunding
usd
caud Proceeds From Funding
ProceedsFromFunding
usd
CY2024Q1 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
usd
CY2024Q1 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
usd
CY2024Q1 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
usd
CY2023Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
usd
CY2024Q2 us-gaap Product Warranty Accrual Classified Current
ProductWarrantyAccrualClassifiedCurrent
usd
CY2023Q4 us-gaap Product Warranty Accrual Classified Current
ProductWarrantyAccrualClassifiedCurrent
usd
us-gaap Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance
EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance
EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
pure
caud Effective Income Tax Rate Reconciliation True Up Percent
EffectiveIncomeTaxRateReconciliationTrueUpPercent
pure
CY2023 caud Effective Income Tax Rate Reconciliation True Up Percent
EffectiveIncomeTaxRateReconciliationTrueUpPercent
pure
us-gaap Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate
EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate
EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
pure
CY2024Q2 caud Deferred Tax Liabilities Startup Cost
DeferredTaxLiabilitiesStartupCost
usd
CY2024Q2 caud Deferred Tax Liabilities Depreciations
DeferredTaxLiabilitiesDepreciations
usd
CY2023Q1 caud Deferred Tax Liabilities Depreciations
DeferredTaxLiabilitiesDepreciations
usd
CY2023Q1 caud Deferred Tax Liabilities Amortization
DeferredTaxLiabilitiesAmortization
usd
CY2023Q1 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
usd
CY2024Q2 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
usd
CY2023Q1 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
usd
CY2024Q2 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
usd
CY2023Q2 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
usd
CY2023Q2 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
11400000 shares
us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
11400000 shares
CY2024Q2 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
16222488 shares
us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
16222488 shares
CY2023Q2 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.03
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.07
CY2024Q2 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.08
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.16
dei Amendment Flag
AmendmentFlag
false
dei Current Fiscal Year End Date
CurrentFiscalYearEndDate
--12-31
dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
Q2
dei Entity Central Index Key
EntityCentralIndexKey
0001854583

Files In Submission

Name View Source Status
0001213900-24-069119-index-headers.html Edgar Link pending
0001213900-24-069119-index.html Edgar Link pending
0001213900-24-069119.txt Edgar Link pending
0001213900-24-069119-xbrl.zip Edgar Link pending
caud-20240630.xsd Edgar Link pending
ea0211214-10q_collective.htm Edgar Link pending
ea021121401ex31-1_collective.htm Edgar Link pending
ea021121401ex31-2_collective.htm Edgar Link pending
ea021121401ex32-1_collective.htm Edgar Link pending
ea021121401ex32-2_collective.htm Edgar Link pending
Financial_Report.xlsx Edgar Link pending
MetaLinks.json Edgar Link pending
R1.htm Edgar Link pending
R10.htm Edgar Link pending
R11.htm Edgar Link pending
R12.htm Edgar Link pending
R13.htm Edgar Link pending
R14.htm Edgar Link pending
R15.htm Edgar Link pending
R16.htm Edgar Link pending
R17.htm Edgar Link pending
R18.htm Edgar Link pending
caud-20240630_def.xml Edgar Link unprocessable
caud-20240630_cal.xml Edgar Link unprocessable
caud-20240630_lab.xml Edgar Link unprocessable
caud-20240630_pre.xml Edgar Link unprocessable
FilingSummary.xml Edgar Link unprocessable
ea0211214-10q_collective_htm.xml Edgar Link completed
R19.htm Edgar Link pending
R2.htm Edgar Link pending
R20.htm Edgar Link pending
R21.htm Edgar Link pending
R22.htm Edgar Link pending
R23.htm Edgar Link pending
R24.htm Edgar Link pending
R25.htm Edgar Link pending
R26.htm Edgar Link pending
R27.htm Edgar Link pending
R28.htm Edgar Link pending
R29.htm Edgar Link pending
R3.htm Edgar Link pending
R30.htm Edgar Link pending
R31.htm Edgar Link pending
R32.htm Edgar Link pending
R33.htm Edgar Link pending
R34.htm Edgar Link pending
R35.htm Edgar Link pending
R36.htm Edgar Link pending
R37.htm Edgar Link pending
R38.htm Edgar Link pending
R39.htm Edgar Link pending
R4.htm Edgar Link pending
R40.htm Edgar Link pending
R41.htm Edgar Link pending
R42.htm Edgar Link pending
R43.htm Edgar Link pending
R44.htm Edgar Link pending
R45.htm Edgar Link pending
R46.htm Edgar Link pending
R47.htm Edgar Link pending
R48.htm Edgar Link pending
R49.htm Edgar Link pending
R5.htm Edgar Link pending
R50.htm Edgar Link pending
R51.htm Edgar Link pending
R52.htm Edgar Link pending
R53.htm Edgar Link pending
R54.htm Edgar Link pending
R55.htm Edgar Link pending
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