$KACLF
Kairous Acquisition Corp. Ltd Stock $kaclf

$kaclf Overview Financials Valuation SEC Filings Company Website

2024 Q4 Form 10-K Financial Statement

#000149315224040433 Filed on October 08, 2024

Income Statement

Concept	2024 Q4	2024 Q2	2024
Revenue			$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin			$914.4K
YoY Change			-1.68%
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization
YoY Change
% of Gross Profit
Operating Expenses			$914.4K
YoY Change			-1.54%
Operating Profit			-$914.4K
YoY Change			-1.54%
Interest Expense			$1.022M
YoY Change			-25.97%
% of Operating Profit
Other Income/Expense, Net			$1.022M
YoY Change			-25.98%
Pretax Income			$107.2K
YoY Change			-76.18%
Income Tax
% Of Pretax Income
Net Earnings			$107.2K
YoY Change			-76.25%
Net Earnings / Revenue
Basic Earnings Per Share
Diluted Earnings Per Share			$0.03
COMMON SHARES
Basic Shares Outstanding	3.684M shares	3.684M shares
Diluted Shares Outstanding

Balance Sheet

Concept	2024 Q2	2024
SHORT-TERM ASSETS
Cash & Short-Term Investments	$990.00	$990.00
YoY Change	-97.53%	-97.53%
Cash & Equivalents	$985.00
Short-Term Investments
Other Short-Term Assets	$72.20K	$72.20K
YoY Change	3.14%	3.14%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$73.19K	$73.19K
YoY Change	-34.75%	-33.46%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$16.15M	$16.15M
YoY Change	-29.16%	-29.16%
Other Assets
YoY Change
Total Long-Term Assets	$16.15M	$16.15M
YoY Change	-29.16%	-29.16%
TOTAL ASSETS
Total Short-Term Assets	$73.19K	$73.19K
Total Long-Term Assets	$16.15M	$16.15M
Total Assets	$16.23M	$16.23M
YoY Change	-29.19%	-29.18%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$307.7K	$307.7K
YoY Change	156.38%	156.38%
Accrued Expenses
YoY Change
Deferred Revenue
YoY Change
Short-Term Debt	$2.901M	$2.901M
YoY Change	130.27%	130.27%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$3.209M	$3.209M
YoY Change	131.93%	132.54%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$2.730M	$2.730M
YoY Change	0.0%	0.0%
Total Long-Term Liabilities	$2.730M	$2.730M
YoY Change	0.0%	0.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$3.209M	$3.209M
Total Long-Term Liabilities	$2.730M	$2.730M
Total Liabilities	$5.939M	$5.939M
YoY Change	44.37%	44.5%
SHAREHOLDERS EQUITY
Retained Earnings	-$5.866M
YoY Change	46.59%
Common Stock	$235.00
YoY Change	0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$5.866M	$10.29M
YoY Change
Total Liabilities & Shareholders Equity	$16.23M	$16.23M
YoY Change	-29.19%	-29.18%

Cashflow Statement

Concept	2024 Q2	2024
OPERATING ACTIVITIES
Net Income		$107.2K
YoY Change		-76.25%
Depreciation, Depletion And Amortization
YoY Change
Cash From Operating Activities	-$229.7K	-$729.7K
YoY Change	91.42%	-6.28%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities	-$150.0K	$7.672M
YoY Change	25.0%	-86.65%
Cash From Investing Activities	-$150.0K	$7.672M
YoY Change	25.0%	-86.65%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net		$8.622M
YoY Change		-85.21%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	380.3K	-$6.980M
YoY Change	153.54%	-87.78%
NET CHANGE
Cash From Operating Activities	-229.7K	-$729.7K
Cash From Investing Activities	-150.0K	$7.672M
Cash From Financing Activities	380.3K	-$6.980M
Net Change In Cash	610.0	-$38.37K
YoY Change	-100.68%	-91.35%
FREE CASH FLOW
Cash From Operating Activities	-$229.7K	-$729.7K
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2024	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2024
CY2024	dei	Entity Address Address Line2 EntityAddressAddressLine2	10 Marina Boulevard
CY2024	dei	Entity Address City Or Town EntityAddressCityOrTown	City Singapore
CY2024	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	018983
CY2024	dei	Entity Address Country EntityAddressCountry	SG
CY2024	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets		usd
CY2024	us-gaap	Payments Of Financing Costs PaymentsOfFinancingCosts		usd
CY2024	dei	Document Type DocumentType	10-K
CY2024	dei	Document Annual Report DocumentAnnualReport	true
CY2024	dei	Document Period End Date DocumentPeriodEndDate	2024-06-30
CY2024	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--06-30
CY2024	dei	Entity Address Address Line1 EntityAddressAddressLine1	Level 39 Marina Bay Financial Centre Tower 2
CY2024	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	018983
CY2024	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2024	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2024	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2024	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2024	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2024	dei	Entity Small Business EntitySmallBusiness	true
CY2024	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2024	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
CY2024	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2024	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2024	dei	Entity Shell Company EntityShellCompany	true
CY2023Q4	dei	Entity Public Float EntityPublicFloat	42200000	usd
CY2024Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	3683906	shares
CY2024	KACL	No Insider Trading Flag NoInsiderTradingFlag	true
CY2024	dei	Auditor Firm AuditorFirmId	5395
CY2024	dei	Auditor Name AuditorName	Marcum Asia CPAs
CY2024	dei	Auditor Location AuditorLocation	New York, NY
CY2024	dei	Auditor Firm AuditorFirmId	5395
CY2024Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	985	usd
CY2023Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	39359	usd
CY2024Q2	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	72202	usd
CY2023Q2	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	72810	usd
CY2024Q2	us-gaap	Assets Current AssetsCurrent	73187	usd
CY2023Q2	us-gaap	Assets Current AssetsCurrent	112169	usd
CY2024Q2	us-gaap	Assets Held In Trust Noncurrent AssetsHeldInTrustNoncurrent	16152108	usd
CY2023Q2	us-gaap	Assets Held In Trust Noncurrent AssetsHeldInTrustNoncurrent	22802239	usd
CY2024Q2	us-gaap	Assets Assets	16225295	usd
CY2023Q2	us-gaap	Assets Assets	22914408	usd
CY2024Q2	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	307654	usd
CY2023Q2	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	123638	usd
CY2024Q2	us-gaap	Loans Payable Current LoansPayableCurrent	1790000	usd
CY2023Q2	us-gaap	Loans Payable Current LoansPayableCurrent	840000	usd
CY2024Q2	KACL	Working Capital Loans Sponsor WorkingCapitalLoansSponsor	1111370	usd
CY2023Q2	KACL	Working Capital Loans Sponsor WorkingCapitalLoansSponsor	420000	usd
CY2024Q2	us-gaap	Liabilities Current LiabilitiesCurrent	3209024	usd
CY2023Q2	us-gaap	Liabilities Current LiabilitiesCurrent	1383638	usd
CY2024Q2	KACL	Deferred Underwriting Commission Non Current DeferredUnderwritingCommissionNonCurrent	2730000	usd
CY2023Q2	KACL	Deferred Underwriting Commission Non Current DeferredUnderwritingCommissionNonCurrent	2730000	usd
CY2024Q2	us-gaap	Liabilities Liabilities	5939024	usd
CY2023Q2	us-gaap	Liabilities Liabilities	4113638	usd
CY2024Q2	us-gaap	Temporary Equity Par Or Stated Value Per Share TemporaryEquityParOrStatedValuePerShare	0.0001
CY2023Q2	us-gaap	Temporary Equity Par Or Stated Value Per Share TemporaryEquityParOrStatedValuePerShare	0.0001
CY2024Q2	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	1337763	shares
CY2023Q2	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	2089816	shares
CY2024Q2	us-gaap	Temporary Equity Carrying Amount Attributable To Parent TemporaryEquityCarryingAmountAttributableToParent	16152108	usd
CY2023Q2	us-gaap	Temporary Equity Carrying Amount Attributable To Parent TemporaryEquityCarryingAmountAttributableToParent	22802239	usd
CY2024Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2023Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2024Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	500000000	shares
CY2023Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	500000000	shares
CY2024Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	2346143	shares
CY2023Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	2346143	shares
CY2024Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	2346143	shares
CY2023Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	2346143	shares
CY2024Q2	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	1337763	shares
CY2023Q2	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	2089816	shares
CY2024Q2	us-gaap	Common Stock Value CommonStockValue	235	usd
CY2023Q2	us-gaap	Common Stock Value CommonStockValue	235	usd
CY2024Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-5866072	usd
CY2023Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-4001704	usd
CY2024Q2	us-gaap	Stockholders Equity StockholdersEquity	-5865837	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	-4001469	usd
CY2024Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	16225295	usd
CY2023Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	22914408	usd
CY2024	us-gaap	Administrative Fees Expense AdministrativeFeesExpense	60000	usd
CY2023	us-gaap	Administrative Fees Expense AdministrativeFeesExpense	60000	usd
CY2024	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	854370	usd
CY2023	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	868686	usd
CY2024	us-gaap	Operating Expenses OperatingExpenses	914370	usd
CY2023	us-gaap	Operating Expenses OperatingExpenses	928686	usd
CY2024	us-gaap	Operating Income Loss OperatingIncomeLoss	-914370	usd
CY2023	us-gaap	Operating Income Loss OperatingIncomeLoss	-928686	usd
CY2024	us-gaap	Interest Income Other InterestIncomeOther	2	usd
CY2023	us-gaap	Interest Income Other InterestIncomeOther	23	usd
CY2024	us-gaap	Investment Income Net InvestmentIncomeNet	1021571	usd
CY2023	us-gaap	Investment Income Net InvestmentIncomeNet	1380128	usd
CY2024	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	1021573	usd
CY2023	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	1380151	usd
CY2024	us-gaap	Net Income Loss NetIncomeLoss	107203	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	451465	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	-2232806	usd
CY2023	KACL	Temporary Equity Remeasurement To Redemption Value Adjustment TemporaryEquityRemeasurementToRedemptionValueAdjustment	-2220128	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	451465	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	-4001469	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	-4001469	usd
CY2024	KACL	Temporary Equity Remeasurement To Redemption Value Adjustment TemporaryEquityRemeasurementToRedemptionValueAdjustment	-1971571	usd
CY2024	us-gaap	Net Income Loss NetIncomeLoss	107203	usd
CY2024Q2	us-gaap	Stockholders Equity StockholdersEquity	-5865837	usd
CY2024Q2	us-gaap	Stockholders Equity StockholdersEquity	-5865837	usd
CY2024	us-gaap	Net Income Loss NetIncomeLoss	107203	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	451465	usd
CY2024	us-gaap	Investment Income Net InvestmentIncomeNet	1021571	usd
CY2023	us-gaap	Investment Income Net InvestmentIncomeNet	1380128	usd
CY2024	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-608	usd
CY2023	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-37306	usd
CY2023	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-25363	usd
CY2024	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	184016	usd
CY2023	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	87388	usd
CY2024	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-729744	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-778606	usd
CY2024	KACL	Cash Deposited Into Trust Account CashDepositedIntoTrustAccount	950000	usd
CY2023	KACL	Cash Deposited Into Trust Account CashDepositedIntoTrustAccount	840000	usd
CY2024	KACL	Cash Withdrawn From Trust Account In Connection With Redemption CashWithdrawnFromTrustAccountInConnectionWithRedemption	8621702	usd
CY2023	KACL	Cash Withdrawn From Trust Account In Connection With Redemption CashWithdrawnFromTrustAccountInConnectionWithRedemption	58312401	usd
CY2024	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	7671702	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	57472401	usd
CY2024	us-gaap	Payments For Repurchase Of Common Stock PaymentsForRepurchaseOfCommonStock	8621702	usd
CY2023	us-gaap	Payments For Repurchase Of Common Stock PaymentsForRepurchaseOfCommonStock	58312401	usd
CY2024	us-gaap	Proceeds From Issuance Of Unsecured Debt ProceedsFromIssuanceOfUnsecuredDebt	950000	usd
CY2023	us-gaap	Proceeds From Issuance Of Unsecured Debt ProceedsFromIssuanceOfUnsecuredDebt	840000	usd
CY2024	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt	691370	usd
CY2023	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt	350000	usd
CY2023	us-gaap	Payments Of Financing Costs PaymentsOfFinancingCosts	15000	usd
CY2024	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-6980332	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-57137401	usd
CY2024	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-38374	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-443606	usd
CY2023Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	39359	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	482965	usd
CY2024Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	985	usd
CY2023Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	39359	usd
CY2024	KACL	Current Period Remeasurement Adjustment Of Ordinary Shares To Redemption Value CurrentPeriodRemeasurementAdjustmentOfOrdinarySharesToRedemptionValue	1971571	usd
CY2023	KACL	Current Period Remeasurement Adjustment Of Ordinary Shares To Redemption Value CurrentPeriodRemeasurementAdjustmentOfOrdinarySharesToRedemptionValue	2220128	usd
CY2021Q4	us-gaap	Noninterest Expense Offering Cost NoninterestExpenseOfferingCost	4843252	usd
CY2021Q4	us-gaap	Payments For Underwriting Expense PaymentsForUnderwritingExpense	1559900	usd
CY2021Q4	us-gaap	Other Underwriting Expense OtherUnderwritingExpense	2730000	usd
CY2021Q4	KACL	Other Offering Costs OtherOfferingCosts	553352	usd
CY2021Q4	us-gaap	Business Combination Contingent Consideration Liability BusinessCombinationContingentConsiderationLiability	2730000	usd
CY2024	KACL	Condition For Future Business Combination Use Of Proceeds Percentage ConditionForFutureBusinessCombinationUseOfProceedsPercentage	0.80	pure
CY2024	KACL	Condition For Future Business Combination Threshold Percentage Ownership ConditionForFutureBusinessCombinationThresholdPercentageOwnership	0.50	pure
CY2024	KACL	Threshold Percentage Of Public Shares Subject To Redemption Without Companys Prior Written Consent ThresholdPercentageOfPublicSharesSubjectToRedemptionWithoutCompanysPriorWrittenConsent	0.15	pure
CY2024	KACL	Percentage Obligation To Redeem Public Shares If Entity Does Not Complete Business Combination PercentageObligationToRedeemPublicSharesIfEntityDoesNotCompleteBusinessCombination	1	pure
CY2024	KACL	Redemption Period Upon Closure RedemptionPeriodUponClosure	P12M
CY2024	KACL	Percentage Obligation To Redeem Public Shares If Entity Does Not Complete Business Combination PercentageObligationToRedeemPublicSharesIfEntityDoesNotCompleteBusinessCombination	1	pure
CY2024	KACL	Maximum Net Interest To Pay Dissolution Expenses MaximumNetInterestToPayDissolutionExpenses	50000	usd
CY2023Q4	us-gaap	Assets Held In Trust AssetsHeldInTrust	50000	usd
CY2023Q2	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	10.10
CY2024Q2	KACL	Working Capital Deficit WorkingCapitalDeficit	3135837	usd
CY2024	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_841_eus-gaap--UseOfEstimates_z2lJYqEbKVzc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zfC8OkQp78fj">Use of Estimates</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2024Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	985	usd
CY2023Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	39359	usd
CY2023Q2	us-gaap	Assets Held In Trust AssetsHeldInTrust	22800000	usd
CY2024Q2	us-gaap	Temporary Equity Carrying Amount Attributable To Parent TemporaryEquityCarryingAmountAttributableToParent	16152108	usd
CY2024	KACL	Offering Costs Associated With Initial Public Offering OfferingCostsAssociatedWithInitialPublicOffering	<p id="xdx_84C_ecustom--OfferingCostsAssociatedWithInitialPublicOffering_zjyIxmfnyHse" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_867_zsvIwRfEoP16">Offering Costs associated with the Initial Public Offering</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company complies with the requirements of the Financial Accounting Standards Board (“FASB”) ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A, <i>“Expenses of Offering.”</i> Offering costs of $<span id="xdx_90E_eus-gaap--OperatingCostsAndExpenses_c20230701__20240630_zEU59y5jRqc9">894,582 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">consisted principally of costs incurred in connection with preparation for the Initial Public Offering. These offering costs, together with the underwriter fees of $<span id="xdx_903_eus-gaap--PaymentsForUnderwritingExpense_c20230701__20240630_zihRP4qqYaLl">4,289,900 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(or $<span id="xdx_90B_eus-gaap--PaymentsForUnderwritingExpense_c20230701__20240630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_z2wo48gNMZij">1,559,900 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">paid in cash upon the closing of the Initial Public Offering and a deferred fee of $<span id="xdx_906_eus-gaap--OtherUnderwritingExpense_c20230701__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--DeferredUnderwritingCommissionsMember_zRQ4hzvDuuAi">2,730,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">), were charged to stockholders’ equity upon completion of the Initial Public Offering.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p>
CY2024	us-gaap	Operating Costs And Expenses OperatingCostsAndExpenses	894582	usd
CY2024	us-gaap	Payments For Underwriting Expense PaymentsForUnderwritingExpense	4289900	usd
CY2024Q2	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	1337763	shares
CY2023Q2	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	2089816	shares
CY2024Q2	us-gaap	Temporary Equity Carrying Amount Attributable To Parent TemporaryEquityCarryingAmountAttributableToParent	16152108	usd
CY2023Q2	us-gaap	Temporary Equity Carrying Amount Attributable To Parent TemporaryEquityCarryingAmountAttributableToParent	22802239	usd
CY2023Q2	KACL	Temporary Equity Gross Proceeds TemporaryEquityGrossProceeds	78000000	usd
CY2023Q2	KACL	Transaction Costs Allocated To Ordinary Shares TransactionCostsAllocatedToOrdinaryShares	-4599397	usd
CY2023Q2	KACL	Proceeds Allocated To Public Warrants ProceedsAllocatedToPublicWarrants	-8275700	usd
CY2023	us-gaap	Stock Redeemed Or Called During Period Shares StockRedeemedOrCalledDuringPeriodShares	5710184	shares
CY2023	KACL	Temporary Equity Gross Proceeds Net TemporaryEquityGrossProceedsNet	58312401	usd
CY2024Q2	KACL	Temporary Equity Current Period Measurement Adjustment Of Ordinary Share To Redemption Value TemporaryEquityCurrentPeriodMeasurementAdjustmentOfOrdinaryShareToRedemptionValue	1971571	usd
CY2023Q2	us-gaap	Temporary Equity Carrying Amount Attributable To Parent TemporaryEquityCarryingAmountAttributableToParent	22802239	usd
CY2024	us-gaap	Stock Redeemed Or Called During Period Shares StockRedeemedOrCalledDuringPeriodShares	752053	shares
CY2024	KACL	Temporary Equity Gross Proceeds Net TemporaryEquityGrossProceedsNet	8621702	usd
CY2024Q2	KACL	Temporary Equity Remeasurement Adjustment Of Carrying Value To Redemption Amount TemporaryEquityRemeasurementAdjustmentOfCarryingValueToRedemptionAmount	1971571	usd
CY2024Q2	us-gaap	Temporary Equity Carrying Amount Attributable To Parent TemporaryEquityCarryingAmountAttributableToParent	16152108	usd
CY2024	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p id="xdx_845_eus-gaap--ConcentrationRiskCreditRisk_zj5D8PX88KH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zZx0UGWFWM5f">Concentration of Credit Risk</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $<span id="xdx_901_eus-gaap--CashFDICInsuredAmount_iI_c20240630_zcTw5OvXhHt6" title="Cah FDIC insured amount">250,000</span>. The Company has not experienced losses on this account. The Company has not experienced any losses on the Trust Account.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2024Q2	us-gaap	Cash Fdic Insured Amount CashFDICInsuredAmount	250000	usd
CY2024Q2	KACL	Working Capital Loans Sponsor WorkingCapitalLoansSponsor	1111370	usd
CY2023Q2	KACL	Working Capital Loans Sponsor WorkingCapitalLoansSponsor	420000	usd
CY2024Q2	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	10.10
CY2023Q2	us-gaap	Debt Instrument Convertible Conversion Price1 DebtInstrumentConvertibleConversionPrice1	10.10
CY2024Q2	KACL	Extension Loans ExtensionLoans	1790000	usd
CY2023Q2	KACL	Extension Loans ExtensionLoans	840000	usd
CY2024	us-gaap	Stock Issued During Period Shares Issued For Services StockIssuedDuringPeriodSharesIssuedForServices	39000	shares
CY2024	us-gaap	Adjustments To Additional Paid In Capital Stock Issued Issuance Costs AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts	341230	usd
CY2022Q4	us-gaap	Assets Held In Trust AssetsHeldInTrust	2000000	usd
CY2022Q4	us-gaap	Other Underwriting Expense OtherUnderwritingExpense	2730000	usd
CY2022Q4	us-gaap	Share Price SharePrice	10.00
CY2023Q2	KACL	Advisory Agreement Description AdvisoryAgreementDescription	The advisory fee is the greater of (a) $2,000,000 and (b) the total of 3% of the first $100 million of merger consideration, 2% of the merger consideration between $100 million and $200 million, and 1% of the merger consideration exceeding $200 million
CY2024Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	500000000	shares
CY2024Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2024Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	2346143	shares
CY2024Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	2346143	shares
CY2023Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	2346143	shares
CY2023Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	2346143	shares
CY2024Q2	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	1337763	shares
CY2023Q2	us-gaap	Temporary Equity Shares Outstanding TemporaryEquitySharesOutstanding	2089816	shares
CY2024	us-gaap	Stock Redeemed Or Called During Period Shares StockRedeemedOrCalledDuringPeriodShares	752053	shares
CY2024	us-gaap	Stock Redeemed Or Called During Period Value StockRedeemedOrCalledDuringPeriodValue	8621702	usd
CY2023	us-gaap	Stock Redeemed Or Called During Period Shares StockRedeemedOrCalledDuringPeriodShares	5710184	shares
CY2023	us-gaap	Stock Redeemed Or Called During Period Value StockRedeemedOrCalledDuringPeriodValue	58312401	usd
CY2024	us-gaap	Shares Subject To Mandatory Redemption Settlement Terms Description SharesSubjectToMandatoryRedemptionSettlementTermsDescription	if, and only if, the reported last sale price of the ordinary shares equals or exceeds $16.50 per share (as adjusted for stock splits, stock dividends, reorganizations and recapitalizations), for any 20 trading days within a 30-trading day period commencing at any time after the warrants become exercisable and ending on the third business day prior to the notice of redemption to warrant holders

Files In Submission

Name	View Source	Status
0001493152-24-040433-index-headers.html	Edgar Link	pending
0001493152-24-040433-index.html	Edgar Link	pending
0001493152-24-040433.txt	Edgar Link	pending
0001493152-24-040433-xbrl.zip	Edgar Link	pending
ex31-1.htm	Edgar Link	pending
ex31-2.htm	Edgar Link	pending
ex32-1.htm	Edgar Link	pending
ex32-2.htm	Edgar Link	pending
ex97-1.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
form10-k.htm	Edgar Link	pending
kacl-20240630.xsd	Edgar Link	pending
logo_001.jpg	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
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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
FilingSummary.xml	Edgar Link	unprocessable
kacl-20240630_def.xml	Edgar Link	unprocessable
kacl-20240630_cal.xml	Edgar Link	unprocessable
kacl-20240630_lab.xml	Edgar Link	unprocessable
form10-k_htm.xml	Edgar Link	completed
R24.htm	Edgar Link	pending
R25.htm	Edgar Link	pending
R26.htm	Edgar Link	pending
R27.htm	Edgar Link	pending
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R3.htm	Edgar Link	pending
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R31.htm	Edgar Link	pending
R4.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
kacl-20240630_pre.xml	Edgar Link	unprocessable

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$KACLF
Kairous Acquisition Corp. Ltd Stock $kaclf

2024 Q4 Form 10-K Financial Statement

#000149315224040433 Filed on October 08, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$KACLF Kairous Acquisition Corp. Ltd Stock $kaclf

2024 Q4 Form 10-K Financial Statement

#000149315224040433 Filed on October 08, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$KACLF
Kairous Acquisition Corp. Ltd Stock $kaclf