$KAYS
Kaya Holdings Inc Stock $kays

$kays Overview Financials Valuation SEC Filings Company Website

2024 Q2 Form 10-K Financial Statement

#000190359624000238 Filed on April 16, 2024

Income Statement

Concept	2024 Q2	2023 Q4	2023
Revenue	$0.00	$33.92K	$196.3K
YoY Change	-100.0%	-73.62%	-71.36%
Cost Of Revenue	$0.00	$22.94K	$81.35K
YoY Change	-100.0%	-46.33%	-63.86%
Gross Profit	$0.00	$10.98K	$114.9K
YoY Change	-100.0%	-87.21%	-75.03%
Gross Profit Margin		32.37%	58.56%
Selling, General & Admin	$399.2K	$330.1K	$1.359M
YoY Change	14.49%	-64.47%	-37.41%
% of Gross Profit		3006.19%	1182.59%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization	$230.00	$1.850K	$11.85K
YoY Change	-93.03%	-54.88%	47.63%
% of Gross Profit		16.85%	10.31%
Operating Expenses	$399.2K	$330.1K	$1.359M
YoY Change	14.49%	-64.47%	-37.41%
Operating Profit	-$399.2K	-$319.1K	-$1.244M
YoY Change	27.43%	-62.15%	-27.29%
Interest Expense	$756.5K	$511.2K	$2.245M
YoY Change	-241.76%	-80.27%	-215.5%
% of Operating Profit
Other Income/Expense, Net	$0.00	-$82.27K	$9.650K
YoY Change	-100.0%		-100.5%
Pretax Income	$357.2K	$224.2K	$1.660M
YoY Change	-150.54%	-87.18%	-145.63%
Income Tax	$0.00	$4.220K	$23.33K
% Of Pretax Income	0.0%	1.88%	1.41%
Net Earnings	$402.4K	$241.7K	$1.610M
YoY Change	-156.34%	-86.64%	-145.01%
Net Earnings / Revenue		712.5%	820.04%
Basic Earnings Per Share
Diluted Earnings Per Share	$0.02	$0.01	$0.07
COMMON SHARES
Basic Shares Outstanding	22.17M shares	22.17M shares
Diluted Shares Outstanding

Balance Sheet

Concept	2024 Q2	2023 Q4	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments	$61.28K	$29.11K	$29.11K
YoY Change	-51.32%	58.81%	58.81%
Cash & Equivalents	$61.28K	$29.11K	$29.11K
Short-Term Investments
Other Short-Term Assets	$25.91K	$58.59K	$58.59K
YoY Change	132.38%	108.06%	108.06%
Inventory	$0.00	$9.259K	$9.260K
Prepaid Expenses		$58.59K
Receivables
Other Receivables
Total Short-Term Assets	$87.20K	$96.96K	$96.96K
YoY Change	-41.71%	65.8%	65.8%
LONG-TERM ASSETS
Property, Plant & Equipment	$161.9K	$24.88K	$54.74K
YoY Change	441.25%	-95.5%	-92.56%
Goodwill		$23.68K
YoY Change		6.73%
Intangibles
YoY Change
Long-Term Investments	$22.47K	$23.68K	$23.68K
YoY Change	0.04%	6.71%	6.71%
Other Assets	$18.42K	$40.48K	$29.43K
YoY Change	-32.83%	48.96%	78.26%
Total Long-Term Assets	$213.5K	$118.9K	$118.9K
YoY Change	99.33%	-84.85%	-84.85%
TOTAL ASSETS
Total Short-Term Assets	$87.20K	$96.96K	$96.96K
Total Long-Term Assets	$213.5K	$118.9K	$118.9K
Total Assets	$300.7K	$215.9K	$215.9K
YoY Change	17.13%	-74.4%	-74.4%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$1.305M	$1.104M	$1.104M
YoY Change	9.66%	-10.57%	-10.57%
Accrued Expenses	$2.778M	$2.400M	$2.400M
YoY Change	34.34%	29.53%	29.53%
Deferred Revenue
YoY Change
Short-Term Debt	$9.310K	$124.3K	$124.3K
YoY Change	0.0%	1235.23%	1235.23%
Long-Term Debt Due	$135.0K	$125.0K	$125.0K
YoY Change	440.0%	-47.98%	-47.98%
Total Short-Term Liabilities	$7.788M	$7.405M	$7.405M
YoY Change	-22.18%	-28.92%	-28.92%
LONG-TERM LIABILITIES
Long-Term Debt	$8.490M	$8.061M	$8.061M
YoY Change	7.82%	8.51%	8.51%
Other Long-Term Liabilities	$500.0K	$500.0K	$500.0K
YoY Change	0.0%	-16.68%	-16.68%
Total Long-Term Liabilities	$8.990M	$8.561M	$8.561M
YoY Change	7.35%	6.63%	6.63%
TOTAL LIABILITIES
Total Short-Term Liabilities	$7.788M	$7.405M	$7.405M
Total Long-Term Liabilities	$8.990M	$8.561M	$8.561M
Total Liabilities	$14.76M	$15.97M	$14.01M
YoY Change	-19.73%	-13.45%	-14.89%
SHAREHOLDERS EQUITY
Retained Earnings		-$36.46M
YoY Change		-4.23%
Common Stock		$22.17K
YoY Change		0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$14.46M	-$15.75M	-$13.80M
YoY Change
Total Liabilities & Shareholders Equity	$300.7K	$215.9K	$215.9K
YoY Change	17.13%	-74.4%	-74.4%

Cashflow Statement

Concept	2024 Q2	2023 Q4	2023
OPERATING ACTIVITIES
Net Income	$402.4K	$241.7K	$1.610M
YoY Change	-156.34%	-86.64%	-145.01%
Depreciation, Depletion And Amortization	$230.00	$1.850K	$11.85K
YoY Change	-93.03%	-54.88%	47.63%
Cash From Operating Activities	-$290.9K	-$185.8K	-$1.046M
YoY Change	-22.27%	-21.24%	13.82%
INVESTING ACTIVITIES
Capital Expenditures	$18.77K
YoY Change
Acquisitions
YoY Change
Other Investing Activities	$6.000K	$2.860K	$812.9K
YoY Change	-94.95%		4631.43%
Cash From Investing Activities	-$12.77K	$2.860K	$812.9K
YoY Change	-110.74%		4632.25%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	290.0K	155.0K	$245.0K
YoY Change	-17.14%	-29.55%	-33.78%
NET CHANGE
Cash From Operating Activities	-290.9K	-185.8K	-$1.046M
Cash From Investing Activities	-12.77K	2.860K	$812.9K
Cash From Financing Activities	290.0K	155.0K	$245.0K
Net Change In Cash	-13.68K	-27.94K	$12.06K
YoY Change	-114.46%	75.72%	-102.27%
FREE CASH FLOW
Cash From Operating Activities	-$290.9K	-$185.8K	-$1.046M
Capital Expenditures	$18.77K
Free Cash Flow	-$309.7K
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	dei	Entity Central Index Key EntityCentralIndexKey	0001530746
CY2023Q4	us-gaap	Assets Held For Sale Not Part Of Disposal Group AssetsHeldForSaleNotPartOfDisposalGroup		usd
CY2022Q4	kays	Notes Payable Non Current NotesPayableNonCurrent		usd
CY2023Q4	kays	Rightofuse Liabiliy Operating Lease RightofuseLiabiliyOperatingLease		usd
CY2022	kays	Gain On Impairment Of Right Of Use Assets GainOnImpairmentOfRightOfUseAssets		usd
CY2022	kays	Gain On Sale Of Business License GainOnSaleOfBusinessLicense		usd
CY2022	kays	Gain Of Ap Forgiveness GainOfApForgiveness		usd
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CY2023	kays	Shares Issued For Service Related Party SharesIssuedForServiceRelatedParty		usd
CY2023	us-gaap	Gain Loss On Disposition Of Assets1 GainLossOnDispositionOfAssets1		usd
CY2022	kays	Gain On Sale Of Business License2 GainOnSaleOfBusinessLicense2		usd
CY2022	kays	Gain On Sale Of Land1 GainOnSaleOfLand1		usd
CY2022	us-gaap	Increase Decrease In Deposits IncreaseDecreaseInDeposits		usd
CY2023	us-gaap	Increase Decrease In Other Current Assets IncreaseDecreaseInOtherCurrentAssets		usd
CY2022	us-gaap	Proceeds From Sales Of Business Affiliate And Productive Assets ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets		usd
CY2022	kays	Impairment Of Long Lived Asset ImpairmentOfLongLivedAsset		usd
CY2022	us-gaap	Repayments Of Convertible Debt RepaymentsOfConvertibleDebt		usd
CY2022	us-gaap	Interest Paid Net InterestPaidNet		usd
CY2022	kays	Settlement Of Derivative Liabilites SettlementOfDerivativeLiabilites		usd
CY2023	kays	Initial Derivative Liability On Convertible Note Payable InitialDerivativeLiabilityOnConvertibleNotePayable		usd
CY2023	kays	Settlement Of Related Party Liabilities In Excess Of Net Book Value Of Asset Distributed SettlementOfRelatedPartyLiabilitiesInExcessOfNetBookValueOfAssetDistributed		usd
CY2023	kays	Preferred Stock Exchange Related Party PreferredStockExchangeRelatedParty		usd
CY2022	kays	Preferred Stock Exchange Related Party PreferredStockExchangeRelatedParty		usd
CY2023Q4	kays	Atm Machine ATMMachine		usd
CY2023Q4	kays	Sign Property SignProperty		usd
CY2022Q4	kays	Convertible Debt Three ConvertibleDebtThree		usd
CY2022Q4	kays	Convertible Debt Two ConvertibleDebtTwo		usd
CY2022Q4	kays	Convertible Debt One ConvertibleDebtOne		usd
CY2023Q4	us-gaap	Capital Leases Future Minimum Payments Due In Rolling Year Two CapitalLeasesFutureMinimumPaymentsDueInRollingYearTwo		usd
CY2022	kays	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Terms Two SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermsTwo
CY2023Q4	us-gaap	Capital Leases Future Minimum Payments Due In Rolling Year Two CapitalLeasesFutureMinimumPaymentsDueInRollingYearTwo		usd
CY2023Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet		usd
CY2022Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet		usd
CY2023	dei	Document Type DocumentType	10-K
CY2023	dei	Document Annual Report DocumentAnnualReport	true
CY2023	dei	Document Period End Date DocumentPeriodEndDate	2023-12-31
CY2023	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Entity File Number EntityFileNumber	333-177532
CY2023	dei	Entity Registrant Name EntityRegistrantName	KAYA HOLDINGS, INC.
CY2023	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2023	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	90-0898007
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	915 Middle River Drive
CY2023	dei	Entity Address Address Line2 EntityAddressAddressLine2	Suite 316
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	Ft. Lauderdale
CY2023	dei	Entity Address State Or Province EntityAddressStateOrProvince	FL
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	33304
CY2023	dei	City Area Code CityAreaCode	954
CY2023	dei	Local Phone Number LocalPhoneNumber	892-6911
CY2023	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2023	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2023	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2023	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2023	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2023	dei	Entity Small Business EntitySmallBusiness	true
CY2023	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2023	dei	Entity Shell Company EntityShellCompany	false
CY2023	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
CY2023Q2	dei	Entity Public Float EntityPublicFloat	1354515	usd
CY2024Q2	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	22172835	shares
CY2023	dei	Auditor Name AuditorName	M&K CPAS, PLLC
CY2023	dei	Auditor Firm AuditorFirmId	2738
CY2023	dei	Auditor Location AuditorLocation	Houston, TX
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CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	18330	usd
CY2023Q4	us-gaap	Inventory Net InventoryNet	9259	usd
CY2022Q4	us-gaap	Inventory Net InventoryNet	11990	usd
CY2023Q4	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	58588	usd
CY2022Q4	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	28158	usd
CY2023Q4	us-gaap	Assets Current AssetsCurrent	96955	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	58478	usd
CY2023Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	29865	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	182604	usd
CY2022Q4	us-gaap	Assets Held For Sale Not Part Of Disposal Group AssetsHeldForSaleNotPartOfDisposalGroup	516076	usd
CY2023Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	216890	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	358396	usd
CY2023Q4	us-gaap	Property Plant And Equipment Other Net PropertyPlantAndEquipmentOtherNet	24875	usd
CY2022Q4	us-gaap	Property Plant And Equipment Other Net PropertyPlantAndEquipmentOtherNet	36720	usd
CY2023Q4	us-gaap	Goodwill Goodwill	23682	usd
CY2022Q4	us-gaap	Goodwill Goodwill	22188	usd
CY2023Q4	us-gaap	Other Assets OtherAssets	40479	usd
CY2022Q4	us-gaap	Other Assets OtherAssets	27175	usd
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CY2022Q4	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	961396	usd
CY2023Q4	us-gaap	Accounts Payable And Accrued Liabilities Fair Value Disclosure AccountsPayableAndAccruedLiabilitiesFairValueDisclosure	514972	usd
CY2022Q4	us-gaap	Accounts Payable And Accrued Liabilities Fair Value Disclosure AccountsPayableAndAccruedLiabilitiesFairValueDisclosure	273190	usd
CY2023Q4	us-gaap	Interest Payable Current InterestPayableCurrent	2369015	usd
CY2022Q4	us-gaap	Interest Payable Current InterestPayableCurrent	1759669	usd
CY2023Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	30885	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	93067	usd
CY2023Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent	899344	usd
CY2022Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent	876017	usd
CY2023Q4	us-gaap	Debt Instrument Unamortized Discount Premium And Debt Issuance Costs Net DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet	0	usd
CY2022Q4	us-gaap	Debt Instrument Unamortized Discount Premium And Debt Issuance Costs Net DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet	54707	usd
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CY2022	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	303398	usd
CY2023	kays	Gain On Impairment Of Right Of Use Assets GainOnImpairmentOfRightOfUseAssets	151082	usd
CY2023	us-gaap	Gain Loss On Sale Of Business GainLossOnSaleOfBusiness	177883	usd
CY2022	us-gaap	Gain Loss On Sale Of Business GainLossOnSaleOfBusiness	17177	usd
CY2023	kays	Gain On Sale Of Business License GainOnSaleOfBusinessLicense	208346	usd
CY2023	us-gaap	Fair Value Net Derivative Asset Liability Measured On Recurring Basis Unobservable Inputs Reconciliation Gain Loss Included In Other Comprehensive Income Loss FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInOtherComprehensiveIncomeLoss	3297215	usd
CY2022	us-gaap	Fair Value Net Derivative Asset Liability Measured On Recurring Basis Unobservable Inputs Reconciliation Gain Loss Included In Other Comprehensive Income Loss FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationGainLossIncludedInOtherComprehensiveIncomeLoss	-1010737	usd
CY2023	kays	Gain Of Ap Forgiveness GainOfApForgiveness	112560	usd
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CY2023	kays	Nonoperating Income Expenses NonoperatingIncomeExpenses	2904237	usd
CY2022	kays	Nonoperating Income Expenses NonoperatingIncomeExpenses	-1926344	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	1659818	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-3637784	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	23327	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	93910	usd
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CY2022	us-gaap	Profit Loss ProfitLoss	-3731694	usd
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CY2022	us-gaap	Net Income Loss From Real Estate Investment Partnership Attributable To Noncontrolling Interest NetIncomeLossFromRealEstateInvestmentPartnershipAttributableToNoncontrollingInterest	-155080	usd
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CY2022	us-gaap	Net Income Loss NetIncomeLoss	-3576614	usd
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CY2022	kays	Basic Net Loss Per Common Share BasicNetLossPerCommonShare	-0.24
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CY2022	kays	Weighted Average Number Of Common Shares Outstanding Basic WeightedAverageNumberOfCommonSharesOutstandingBasic	15049410	shares
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CY2022	kays	Diluted Net Income Loss Per Common Share DilutedNetIncomeLossPerCommonShare	-0.24
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CY2022	kays	Weighted Average Number Of Common Shares Outstanding Diluted WeightedAverageNumberOfCommonSharesOutstandingDiluted	15049410	shares
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CY2022	kays	Net Income Loss1 NetIncomeLoss1	-3576614	usd
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CY2022	kays	Foreign Currency Adjustments ForeignCurrencyAdjustments	-14019	usd
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CY2022	kays	Comprehensive Income Loss ComprehensiveIncomeLoss	-3590633	usd
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CY2023	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	1583494	usd
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CY2023	kays	Settlement Of Derivative Liabilities To Additional Paid In Capital SettlementOfDerivativeLiabilitiesToAdditionalPaidInCapital	155342	usd
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CY2023	us-gaap	Temporary Equity Foreign Currency Translation Adjustments TemporaryEquityForeignCurrencyTranslationAdjustments	591	usd
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CY2022	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-3576614	usd
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CY2022	us-gaap	Depreciation And Amortization DepreciationAndAmortization	21937	usd
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CY2022	kays	Imputed Interests ImputedInterests	22500	usd
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CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	370000	usd
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CY2022	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	-16072	usd
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CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	565979	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	29108	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	18330	usd
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CY2023	kays	Adoption Of Lease Standard AdoptionOfLeaseStandard	24602	usd
CY2022	kays	Adoption Of Lease Standard AdoptionOfLeaseStandard	23738	usd
CY2022	kays	Initial Derivative Liability On Convertible Note Payable InitialDerivativeLiabilityOnConvertibleNotePayable	213598	usd
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CY2022	kays	Settlement Of Related Party Liabilities In Excess Of Net Book Value Of Asset Distributed SettlementOfRelatedPartyLiabilitiesInExcessOfNetBookValueOfAssetDistributed	17052	usd
CY2023	us-gaap	Nature Of Operations NatureOfOperations	<p id="xdx_808_eus-gaap--NatureOfOperations_zvgbYQIpsE9j" style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 1 – <span id="xdx_829_zvcylWFSR2yg">ORGANIZATION AND NATURE OF THE BUSINESS</span></b></span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Organization</b></span></p> <p style="margin: 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: 0; text-align: justify">Kaya Holdings, Inc. FKA (Alternative Fuels Americas, Inc.) is a holding company. The Company was incorporated in 1993 and has engaged in a number of businesses. Its name was changed on May 11, 2007 to NetSpace International Holdings, Inc. (a Delaware corporation) (“NetSpace”). NetSpace acquired 100% of Alternative Fuels Americas, Inc. (a Florida corporation) in January 2010 in a stock-for-member interest transaction and issued 6,567,247 shares of common stock and 100,000 shares of Series C convertible preferred stock to existing shareholders. Certificate of Amendment to the Certificate of Incorporation was filed in October 2010 changing the Company’s name from NetSpace International Holdings, Inc. to Alternative Fuels Americas, Inc. (a Delaware corporation). Certificate of Amendment to the Certificate of Incorporation was filed in March 2015 changing the Company’s name from Alternative Fuels Americas, Inc. (a Delaware corporation) to Kaya Holdings, Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has four subsidiaries: Marijuana Holdings Americas, Inc., a Florida corporation (“MJAI”), which is majority-owned and was formed on March 27, 2014 to maintain ownership of the Company’s Oregon based cannabis operations, 34225 Kowitz Road, LLC, a wholly-owned Oregon limited liability company which held ownership of the Company’s 26 acre property in Lebanon, Oregon (inactive since Feb 28, 2023 when the subject property was sold), Kaya Brand International, Inc., a Florida Corporation (“KBI”) which is majority-owned and was formed on October 14, 2019 to expand the business overseas (active) and Fifth Dimension Therapeutics, Inc., a Florida corporation which is majority owned (“FTD”) and was formed on December 13, 2022 to develop and maintain ownership of the Company’s planned Psychedelic Treatment Centers offering psilocybin treatments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">MJAI Oregon 1 LLC is the entity that holds the licenses for the Company’s retail store operations. MJAI Oregon 5 LLC is the entity that held the license application for the Company’s 26 acre farm property in Lebanon Oregon (property sold 2/28/23, inactive since that date).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">KBI is the entity that holds controlling ownership interests in Kaya Farms Greece, S.A. (a Greek corporation) and Kaya Shalvah (“Kaya Farms Israel”, an Israeli corporation). These two entities were formed to facilitate expansion of the Company’s business in Greece and Israel respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Fifth Dimension Therapeutics, Inc. (FTD) is the entity that was formed to hold interests in psychedelic treatment facilities, with operations initially targeted for Oregon where FDT holds a 49% stake in FDT Oregon 1, LLC (“FDT1”, an Oregon limited liability company) and has an irrevocable option to acquire the remaining 51% stake in FDT1 after the sunsetting in January 1, 2025 of Oregon’s residency requirements for majority ownership in entities that hold OHA issued Psilocybin Licenses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Nature of the Business</b> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In January 2014, KAYS incorporated MJAI, a wholly owned subsidiary, to focus on opportunities in the legal recreational and medical marijuana in the United States.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 3, 2014 opened its first Kaya Shack™ MMD in Portland, Oregon. Between April of 2014 and December 31, 2023, KAYS owned and operated four (4</span><span style="font-size: 8pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) Kaya Shack™ retail cannabis medical and recreational dispensaries, three (3) Medical Marijuana Grow sites licensed by the OHA and two (2) Recreational Marijuana grow sites licensed by the OLCC (all in Oregon). The statuses of these operations are as follows:</span> </p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The first Kaya Shack™ (Kaya Shack™ Store 1) opened in 2014 in Portland, Oregon at the same address as an Oregon Liquor and Cannabis Commission (OLCC) licensed medical and recreational marijuana retailer. On March 11, 2024, the Company notified the Oregon Liquor Control Commission (the “OLCC”) that we were temporarily closing this location. The Company is currently evaluating redeploying this remaining dispensary license to serve as a delivery hub for Portland residents, tourists and The Sacred Mushroom™ guests, among others.</p> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Kaya Shack™ Store 2 was closed in December, 2022 as part of a sale and surrender agreement that the Company entered into with the OLCC to resolve an Administrative Action filed by the OLCC (as previously disclosed in the Company’s Annual Report on form 10-K for the period ending December 31, 2021 filed on April 18, 2022 and in the Company’s Quarterly report for the period ending March 31, 2022 filed on May 16, 2022). Per the terms of the agreement the Company agreed to either enter into a purchase and sale agreement for its retail license in South Salem by February 1, 2023 (the renewal date) or surrender the license. On April 21, 2023 the Company concluded the sale of Store 2 for $210,000, less a 6% closing commission and minor closing expenses. After these expenses and paying $75,000 to resolve three non-performing store leases in South Oregon, the Company netted $118,900.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Kaya Shack™ Store 3 and Kaya Shack™ Store 4 were both closed due to consolidation moves by the Company in 2020 and 2021, respectively, and the Company let the licenses lapse. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In August of 2017, the Company purchased a 26-acre parcel in Lebanon, Linn County, Oregon for $510,000 on which we intended to construct a Greenhouse Grow and Production Facility (the “<b>Property</b>”) and filed for OLCC licensure. In August of 2022, the Company entered into an agreement (the “<b>CVC Agreement</b>”) with CVC International, Inc. (“<b>CVC</b>”), an institutional investor who holds certain of the Company’s Convertible Promissory Notes (the “<b>Notes</b>”), one of which was secured by a $500,000 mortgage on the Property. CVC released its lien on the Property to enable the Company to sell the Property and utilize the proceeds therefrom for the benefit of the Company and its shareholders, without having to repay CVC the $500,000 Note held by CVC. Additionally, CVC agreed to advance certain sums against the sale of the Property (“<b>Advances</b>”), which amounted to $270,000 pending the sale of the Property. On February 28, 2023 we sold the Property for a price of $769,500, less commissions and customary closing costs. The net proceeds of the sale were used to repay the advances plus interest (including an additional $100,000 borrowed from another lender interest) and the Company realized net proceeds of approximately $302,000,000. The land is reflected on the balance sheet as assets held for sale for the year ended December 31, 2022 at a value of $516,076. The land was sold in 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 26, 2019, the Company formed the majority owned subsidiary Kaya Brands International, Inc. (“KBI”) to serve as the Company’s vehicle for expansion into worldwide cannabis markets. Between September of 2019 and December 31, 2023 KBI has formed majority-owned subsidiaries in both Greece and Israel and its local operating subsidiaries have acquired interests in various licenses and entities.</p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="margin: 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: 0; text-align: justify">On December 13, 2022 the Company formed Fifth Dimension Therapeutics <span style="color: #444444; background-color: white">™ </span>(“FTD”, a Florida Corporation) to seek to provide psychedelic services to sufferers of treatment resistant mental health diseases such as depression, PTSD and other mental health disorders. On January 3, 2023 the Oregon Health Authority (the “OHA”) began to accept license applications, allowing each entity to own and operate one (1) Psilocybin manufacturing and processing facility for the production of Psilocybin Mushrooms and derived therapeutics (“Psilocybins”), and up to five (5) Psilocybin Facilitation Centers where clients would go to ingest Psilocybins and experience effects under the supervision of State Licensed Facilitators.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 25, 2023 the Company confirmed that attorney Glenn E.J. Murphy was welcomed as a founding member to the FDT Board of Directors. Glenn will assist FDT with introductions to pharmaceutical companies seeking data and access to psychedelic patients, as well as advising on the development of intellectual property, structure of potential joint ventures, funding opportunities, acquisitions, and other related endeavors. Glenn has twenty-five years of private and corporate practice, including ten years in-house with the Henkel Group and more than fifteen years in private practice, Glenn's experience has touched on most every aspect of intellectual property practice.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 13, 2023, Bryan Arnold (one of KAYS Vice Presidents and its longest serving Oregon Employee) completed his OHA Certified Psilocybin Education through the Changra Institute and became one of the first eighteen graduates to obtain Psilocybin Facilitator certification in the State of Oregon. Bryan’s Facilitation License application has been approved by the OHA, and he now may oversee up to five (5) Psilocybin Treatment Facilities and up to one (1) Psilocybin Production Facility. Additionally, the Company expects to enroll additional potential licensee candidates within the coming months to bolster its ranks of OHA Licensed Psilocybin Facilitators as it moves forward with plans to open its first Psilocybin Clinic, subject to completion of financing and regulatory approvals.</p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"> </p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 14, 2023 the Company filed a license application with the Oregon Department of Health (the “OHA”) for the licensure of The Sacred Mushroom™, an approximately 11,000 square foot psilocybin treatment center located in Portland, Oregon which would serve as the Company’s flagship psilocybin facility.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 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: 0; text-align: justify">On March 6, 2024, the OHA completed its Psilocybin Service Center License Inspection and itemized three (3) facility structural/layout items that they wanted addressed/modified prior to issuing the facility license. The Company is currently completing the items and expects to have the follow-up inspection and final license issuance issued prior to the end of April, 2024. </p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"></p>
CY2023	us-gaap	Prior Period Reclassification Adjustment Description PriorPeriodReclassificationAdjustmentDescription	<p id="xdx_844_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_ztRPp87SyT5b" style="margin: 0 0 6pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zv8VFSV6Yxrd">Reclassifications</span></b></span></p> <p style="margin: 0 0 6pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain prior period amounts have been reclassified to conform to the current period presentation.</span></p>
CY2023	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_842_eus-gaap--UseOfEstimates_zuj8UhlQobtj" style="margin: 0 0 6pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zDuXj0K1EAX9">Use of Estimates</span></b></span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Such estimates and assumptions impact both assets and liabilities, including but not limited to: net realizable value of accounts receivable and inventory, estimated useful lives and potential impairment of property and equipment, the valuation of intangible assets, estimate of fair value of share based payments and derivative liabilities, estimates of fair value of warrants issued and recorded as debt discount, estimates of tax liabilities and estimates of the probability and potential magnitude of contingent liabilities.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 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 non-conforming events. Accordingly, actual results could differ significantly from estimates.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p id="xdx_848_eus-gaap--ConcentrationRiskCreditRisk_zAgSklTxvk5b" style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86D_zYxA2gH2K1ol">Risks and Uncertainties</span></b></span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s operations are subject to risk and uncertainties including financial, operational, regulatory and other risks including the potential risk of business failure. </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has experienced, and in the future expects to continue to experience, variability in its sales and earnings. The factors expected to contribute to this variability include, among others, (i) the uncertainty associated with the commercialization and ultimate success of the product, (ii) competition inherent at other locations where product is expected to be sold (iii) general economic conditions and (iv) the related volatility of prices pertaining to the cost of sales. </span></p>
CY2023	us-gaap	Revenue Recognition Leases Operating RevenueRecognitionLeasesOperating	<p id="xdx_84F_eus-gaap--RevenueRecognitionLeasesOperating_zG8zBL617Urg" style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Operating Leases</b></span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We lease our retail stores under non-cancellable operating leases. Most store leases include tenant allowances from landlords, rent escalation clauses and/or contingent rent provisions. We recognize rent expense on a straight-line basis over the lease term, excluding contingent rent, and record the difference between the amount charged to expense and the rent paid as a deferred rent liability.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q4	us-gaap	Inventory Finished Goods InventoryFinishedGoods	9259	usd
CY2022Q4	us-gaap	Inventory Finished Goods InventoryFinishedGoods	11990	usd
CY2023Q4	kays	Inventory Allowance And Impairment InventoryAllowanceAndImpairment	0	usd
CY2022Q4	kays	Inventory Allowance And Impairment InventoryAllowanceAndImpairment	0	usd
CY2023	us-gaap	Derivatives Reporting Of Derivative Activity DerivativesReportingOfDerivativeActivity	<p id="xdx_840_eus-gaap--DerivativesReportingOfDerivativeActivity_zXSePEFCOWOa" style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_z0tGvCEsxkk4">Derivative Financial Instruments</span></b></span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives.</span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Binomial option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In July 2017, the FASB issued ASU 2017-11 <i>Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivative and Hedging (Topic 815).</i> The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendment also clarifies existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, the amendments require entities that present earnings per share (“EPS”) in accordance with Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt-Debt with Conversion and Other Options), including related EPS guidance (in Topic 260). The amendments in Part II of this Update recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior to this Update, an equity-linked financial instrument with a down round feature that otherwise is not required to be classified as a liability under the guidance in Topic 480 is evaluated under the guidance in Topic 815, Derivatives and Hedging, to determine whether it meets the definition of a derivative. If it meets that definition, the instrument (or embedded feature) is evaluated to determine whether it is indexed to an entity’s own stock as part of the analysis of whether it qualifies for a scope exception from derivative accounting. Generally, for warrants and conversion options embedded in financial instruments that are deemed to have a debt host (assuming the underlying shares are readily convertible to cash or the contract provides for net settlement such that the embedded conversion option meets the definition of a derivative), the existence of a down round feature results in an instrument not being considered indexed to an entity’s own stock. This results in a reporting entity being required to classify the freestanding financial instrument or the bifurcated conversion option as a liability, which the entity must measure at fair value initially and at each subsequent reporting date.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amendments in this Update revise the guidance for instruments with down round features in Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, which is considered in determining whether an equity-linked financial instrument qualifies for a scope exception from derivative accounting. An entity still is required to determine whether instruments would be classified in equity under the guidance in Subtopic 815-40 in determining whether they qualify for that scope exception. If they do qualify, freestanding instruments with down round features are no longer classified as liabilities and embedded conversion options with down round features are no longer bifurcated.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For entities that present EPS in accordance with Topic 260, and when the down round feature is included in an equity-classified freestanding financial instrument, the value of the effect of the down round feature is treated as a dividend when it is triggered and as a numerator adjustment in the basic EPS calculation. This reflects the occurrence of an economic transfer of value to the holder of the instrument, while alleviating the complexity and income statement volatility associated with fair value measurement on an ongoing basis. Convertible instruments are unaffected by the Topic 260 amendments in this Update.</span></p> <p style="margin: 0; text-align: justify"></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amendments in Part 1 of this Update are a cost savings relative to former accounting. This is because, assuming the required criteria for equity classification in Subtopic 815-40 are met, an entity that issued such an instrument no longer measures the instrument at fair value at each reporting period (in the case of warrants) or separately accounts for a bifurcated derivative (in the case of convertible instruments) on the basis of the existence of a down round feature. For convertible instruments with embedded conversion options that have down round features, applying specialized guidance such as the model for contingent beneficial conversion features rather than bifurcating an embedded derivative also reduces cost and complexity. Under that specialized guidance, the issuer recognizes the intrinsic value of the feature only when the feature becomes beneficial instead of bifurcating the conversion option and measuring it at fair value each reporting period.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amendments in Part II of this Update replace the indefinite deferral of certain guidance in Topic 480 with a scope exception. This has the benefit of improving the readability of the Codification and reducing the complexity associated with navigating the guidance in Topic 480.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company adopted this new standard on January 1, 2019; however, the Company needs to continue the derivative liabilities due to variable conversion price on some of the convertible instruments. As such, it did not have a material impact on the Company’s consolidated financial statements. </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span> </p>
CY2022Q4	kays	Atm Machine ATMMachine	5600	usd
CY2023Q4	us-gaap	Capitalized Computer Software Net CapitalizedComputerSoftwareNet	30713	usd
CY2022Q4	us-gaap	Capitalized Computer Software Net CapitalizedComputerSoftwareNet	30713	usd
CY2023Q4	us-gaap	Furniture And Fixtures Gross FurnitureAndFixturesGross	56978	usd
CY2022Q4	us-gaap	Furniture And Fixtures Gross FurnitureAndFixturesGross	42965	usd
CY2023Q4	kays	Hvac Property HVACProperty	25000	usd
CY2022Q4	kays	Hvac Property HVACProperty	44430	usd
CY2023Q4	us-gaap	Land Land	17703	usd
CY2022Q4	us-gaap	Land Land	533778	usd
CY2023Q4	us-gaap	Leasehold Improvements Gross LeaseholdImprovementsGross	32304	usd
CY2022Q4	us-gaap	Leasehold Improvements Gross LeaseholdImprovementsGross	147636	usd
CY2023Q4	us-gaap	Machinery And Equipment Gross MachineryAndEquipmentGross	55067	usd
CY2022Q4	us-gaap	Machinery And Equipment Gross MachineryAndEquipmentGross	69312	usd
CY2022Q4	kays	Sign Property SignProperty	12758	usd
CY2023Q4	kays	Vehicle Property VehicleProperty	24000	usd
CY2022Q4	kays	Vehicle Property VehicleProperty	24000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	241765	usd
CY2022Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	911192	usd
CY2023Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	216890	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	358396	usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	24875	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	552796	usd
CY2023	us-gaap	Depreciation And Amortization DepreciationAndAmortization	11845	usd
CY2022	us-gaap	Depreciation And Amortization DepreciationAndAmortization	21937	usd
CY2023Q4	kays	Loss Of Disposal Of Fixed Asset LossOfDisposalOfFixedAsset	516076	usd
CY2023Q4	us-gaap	Convertible Debt ConvertibleDebt	7311410	usd
CY2022Q4	us-gaap	Convertible Debt ConvertibleDebt	7179045	usd
CY2023	kays	Derivative Assets Liabilities Beginning DerivativeAssetsLiabilitiesBeginning	6204878	usd
CY2023Q4	us-gaap	Receivables Net Current ReceivablesNetCurrent	11047	usd
CY2022Q4	us-gaap	Receivables Net Current ReceivablesNetCurrent	10668	usd
CY2023Q4	us-gaap	Time Deposits Noncurrent TimeDepositsNoncurrent	23941	usd
CY2022Q4	us-gaap	Time Deposits Noncurrent TimeDepositsNoncurrent	11016	usd
CY2023Q4	us-gaap	Deposits Assets DepositsAssets	5491	usd
CY2022Q4	us-gaap	Deposits Assets DepositsAssets	5491	usd
CY2023Q4	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	40479	usd
CY2022Q4	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	27175	usd
CY2023Q4	kays	Accounts Payable And Accrued Liabilities AccountsPayableAndAccruedLiabilities	561551	usd
CY2022Q4	kays	Accounts Payable And Accrued Liabilities AccountsPayableAndAccruedLiabilities	899823	usd
CY2023Q4	us-gaap	Accrued Liabilities Fair Value Disclosure AccruedLiabilitiesFairValueDisclosure	27534	usd
CY2022Q4	us-gaap	Accrued Liabilities Fair Value Disclosure AccruedLiabilitiesFairValueDisclosure	61573	usd
CY2023Q4	us-gaap	Accounts Payable And Other Accrued Liabilities AccountsPayableAndOtherAccruedLiabilities	589085	usd
CY2022Q4	us-gaap	Accounts Payable And Other Accrued Liabilities AccountsPayableAndOtherAccruedLiabilities	961396	usd
CY2023Q4	kays	Total Convertible Debt TotalConvertibleDebt	7437152	usd
CY2022Q4	kays	Total Convertible Debt TotalConvertibleDebt	7807152	usd
CY2023Q4	kays	Convertible Notes Payable Long Term Net Of Discounts ConvertibleNotesPayableLongTermNetOfDiscounts	-742	usd
CY2022Q4	kays	Convertible Notes Payable Long Term Net Of Discounts ConvertibleNotesPayableLongTermNetOfDiscounts	-387819	usd
CY2023Q4	kays	Convertible Notes Payable Net Of Discount ConvertibleNotesPayableNetOfDiscount	7436410	usd
CY2022Q4	kays	Convertible Notes Payable Net Of Discount ConvertibleNotesPayableNetOfDiscount	7419333	usd
CY2023Q4	kays	Convertible Debt Net Of Discounts Current ConvertibleDebtNetOfDiscountsCurrent	125000	usd
CY2022Q4	kays	Convertible Debt Net Of Discounts Current ConvertibleDebtNetOfDiscountsCurrent	240288	usd
CY2023	kays	Initial Derivative Liabilities InitialDerivativeLiabilities	-3297215	usd
CY2023	kays	Settlement Of Derivative To Apic SettlementOfDerivativeToApic	-155342	usd
CY2023	kays	Derivative Assets Liabilities Ending DerivativeAssetsLiabilitiesEnding	2752321	usd
CY2023Q4	kays	Convertible Debt Four ConvertibleDebtFour	9312	usd
CY2022Q4	kays	Convertible Debt Four ConvertibleDebtFour	9312	usd
CY2023Q4	kays	Convertible Debt Three ConvertibleDebtThree	500000	usd
CY2023Q4	kays	Convertible Debt Two ConvertibleDebtTwo	100000	usd
CY2023Q4	kays	Convertible Debt One ConvertibleDebtOne	15000	usd
CY2023Q4	kays	Current Nonconvertible Notes CurrentNonconvertibleNotes	124312	usd
CY2023Q4	kays	Noncurrent Convertible Notes NoncurrentConvertibleNotes	500000	usd
CY2023Q4	us-gaap	Convertible Notes Payable ConvertibleNotesPayable	624312	usd
CY2022Q4	us-gaap	Convertible Notes Payable ConvertibleNotesPayable	9312	usd
CY2023Q4	us-gaap	Loans Payable LoansPayable	250000	usd
CY2022Q4	us-gaap	Loans Payable LoansPayable	250000	usd
CY2023	kays	Derivative Liabilities Text Bock DerivativeLiabilitiesTextBock	<p id="xdx_803_ecustom--DerivativeLiabilitiesTextBock_zFTRCQPTvfR2" style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 10 – <span id="xdx_82F_zLk4m59F5KZk">DERIVATIVE LIABILITIES</span></b></span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective January 1, 2019, an equity-linked financial instrument with a down round feature that otherwise is not required to be classified as a liability under the guidance in Topic 480 is evaluated under the guidance in Topic 815, Derivatives and Hedging, to determine whether it meets the definition of a derivative. If it meets that definition, the instrument (or embedded feature) is evaluated to determine whether it is indexed to an entity’s own stock as part of the analysis of whether it qualifies for a scope exception from derivative accounting. Generally, for warrants and conversion options embedded in financial instruments that are deemed to have a debt host (assuming the underlying shares are readily convertible to cash or the contract provides for net settlement such that the embedded conversion option meets the definition of a derivative), the existence of a down round feature results in an instrument not being considered indexed to an entity’s own stock. This results in a reporting entity being required to classify the freestanding financial instrument or the bifurcated conversion option as a liability, which the entity must measure at fair value initially and at each subsequent reporting date.</span></p> <p style="margin: 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: 0; text-align: justify">However, due to a recognition of tainting, due to variable conversion price on some of the convertible notes, all convertible notes are considered to have a derivative liability, therefore the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model with a risk-free interest rate of ranging 4.23% to 5.26%, volatility ranging from 145.03% to 179.9%, trading prices ranging from $0.042 per share and a conversion price ranging from $0.037 to $0.08 per share. The total derivative liabilities associated with these notes were $2,752,321 at December 31, 2023 and $6,204,878 at December 31, 2022.</p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of the application of ASC No. 815, the fair value of the ratchet feature related to convertible debt and warrants is summarized as follow: </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_89B_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zzuTqUFh0Ei1" style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zUcgbAcDwYea" style="display: none">Schedule Of Derivative Liabilities At Fair Value</span></span></p> <table cellpadding="0" cellspacing="0" id="xdx_30D_134_zJSdz2Jqlr91" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DERIVATIVE LIABILITIES (Details)"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20230101__20231231_zn5WAtoc3e07" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DerivativeAssetsLiabilitiesBeginning_zMk16g2WXB2h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; padding-left: 5.4pt">Balance as of December 31, 2022</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">6,204,878</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--InitialDerivativeLiabilities_zULpI7Qsy066" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Change in Derivative values</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,297,215</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--SettlementOfDerivativeToApic_z9iaKAj6B5E" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Settlement of derivative to APIC</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(155,342</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_ecustom--DerivativeAssetsLiabilitiesEnding_zoQWVZfsQCY1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Balance as of December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,752,321</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zxUPdEzSU2C7" style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_898_eus-gaap--OperatingLeaseLeaseIncomeTableTextBlock_zpduRjuaUZci" style="margin-top: 0; margin-bottom: 0"><span style="font: normal 400 10pt Times New Roman, Times, Serif; text-transform: none; letter-spacing: normal; word-spacing: 0px; background-color: rgb(255, 255, 255)"><span id="xdx_8B7_z73u5pRacPH9" style="display: none">Operating Lease, Lease Income</span></span></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_300_133_zBa0Pozuj8A1" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DERIVATIVE LIABILITIES (Details 1)"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold">Maturity of lease liabilities at December 31, 2023</td> <td> </td> <td> </td> <td id="xdx_490_20231231_zNntvQ8HfNU4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40D_eus-gaap--CapitalLeasesFutureMinimumPaymentsNextRollingTwelveMonths_iI_zjLNJjaqw2c5" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left; width: 38%">2024</td> <td style="width: 14%"> </td> <td style="width: 14%"> </td> <td style="width: 12%"> </td> <td style="text-align: right; width: 22%"> 31,861</td></tr> <tr id="xdx_402_eus-gaap--CapitalLeasesFutureMinimumPaymentsDueInRollingYearTwo_iI_zkzY4brswJZa" style="vertical-align: bottom"> <td style="text-align: left">2025</td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl1008">-</span> </td></tr> <tr id="xdx_403_eus-gaap--CapitalLeasesFutureMinimumPaymentsDue_iI_z9CQT6cQaRn9" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left">Total lease payments</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> 31,861</td></tr> <tr id="xdx_409_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_di_zP2xAdFqrDPh" style="vertical-align: bottom"> <td>Less: imputed interest</td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> (976.00)</td></tr> <tr id="xdx_407_eus-gaap--CapitalLeasedAssetsGross_iI_zBVGtwJQJ7th" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left">Present value of lease liabilities</td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: Black 2pt double; text-align: right"> 30,885</td></tr> </table> <p id="xdx_8AE_z4RfoGGKnrP1" style="margin: 0; text-align: justify"> </p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recorded the debt discount to the extent of the gross proceeds raised and expensed immediately the remaining fair value of the derivative liability, as it exceeded the gross proceeds of the note. </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recorded initial derivative liabilities of $0 and $213,579 for the new notes issued for years ended December 31, 2023 and 2022, respectively.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 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: 0; text-align: justify">The Company recorded a change in the value of embedded derivative liabilities gain of $3,297,215 and an expense of $1,010,737 for the year ended December 31, 2023 and 2022, respectively.</p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recorded a change in the value of embedded derivative liabilities gain of $2,713,741 and an expense of $1,010,737 for the year ended December 31, 2023 and 2022, respectively.</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company reclassified derivative liabilities of $155,342 to additional paid in capital due to debt repayments for the year ended December 31, 2023 and $0 for year ended December 31, 2021</span></p> <p style="margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q4	us-gaap	Capital Leases Future Minimum Payments Next Rolling Twelve Months CapitalLeasesFutureMinimumPaymentsNextRollingTwelveMonths	31861	usd
CY2023Q4	us-gaap	Capital Leases Future Minimum Payments Due CapitalLeasesFutureMinimumPaymentsDue	31861	usd
CY2023Q4	us-gaap	Finance Lease Liability Undiscounted Excess Amount FinanceLeaseLiabilityUndiscountedExcessAmount	976.00	usd
CY2023Q4	us-gaap	Capital Leased Assets Gross CapitalLeasedAssetsGross	30885	usd
CY2022	kays	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Terms One SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermsOne	P0Y4M9D
CY2023Q4	us-gaap	Capital Leases Future Minimum Payments Next Rolling Twelve Months CapitalLeasesFutureMinimumPaymentsNextRollingTwelveMonths	31861	usd
CY2023Q4	us-gaap	Capital Leases Future Minimum Payments Due CapitalLeasesFutureMinimumPaymentsDue	31861	usd
CY2023Q4	us-gaap	Finance Lease Liability Undiscounted Excess Amount FinanceLeaseLiabilityUndiscountedExcessAmount	976.00	usd
CY2023Q4	us-gaap	Capital Leased Assets Gross CapitalLeasedAssetsGross	30885	usd
CY2023Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	30885	usd
CY2023	kays	Remainingmonths Remainingmonths	P7M1D
CY2023Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	3523495	usd
CY2022Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	3427125	usd
CY2023Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	3523495	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	3427125	usd

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$KAYS
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2024 Q2 Form 10-K Financial Statement

#000190359624000238 Filed on April 16, 2024

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$KAYS Kaya Holdings Inc Stock $kays

2024 Q2 Form 10-K Financial Statement

#000190359624000238 Filed on April 16, 2024

Income Statement

Balance Sheet

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$KAYS
Kaya Holdings Inc Stock $kays