$OCAX
OCA Acquisition Corp Stock $ocax

$ocax Overview Financials Valuation SEC Filings Company Website

2023 Q4 Form 10-K Financial Statement

#000121390024028742 Filed on April 01, 2024

Income Statement

Concept	2023 Q4	2023	2022
Revenue	$0.00	$0.00	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin
YoY Change
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization
YoY Change
% of Gross Profit
Operating Expenses	$2.207M	$3.182M	$1.250M
YoY Change	-4741.48%	154.43%	-51.09%
Operating Profit		-$3.182M	-$1.250M
YoY Change		154.43%	-51.09%
Interest Expense	$400.0K	$1.752M	$9.031M
YoY Change	-78.58%	-80.6%	19.1%
% of Operating Profit
Other Income/Expense, Net	-$145.3K	-$726.6K	$9.031M
YoY Change		-108.05%	-2160.51%
Pretax Income	-$1.953M	-$2.156M	$7.781M
YoY Change	-201.96%	-127.71%	69.6%
Income Tax	$73.50K	$325.9K	$384.0K
% Of Pretax Income			4.93%
Net Earnings	-$2.026M	-$2.482M	$7.397M
YoY Change	-222.38%	-133.56%	61.23%
Net Earnings / Revenue
Basic Earnings Per Share
Diluted Earnings Per Share	-$0.27	-$0.30	$0.40
COMMON SHARES
Basic Shares Outstanding
Diluted Shares Outstanding

Balance Sheet

Concept	2023 Q4	2023	2022
SHORT-TERM ASSETS
Cash & Short-Term Investments	$27.77K	$27.77K	$990.00
YoY Change	2705.05%	2705.05%	-99.49%
Cash & Equivalents	$27.77K
Short-Term Investments
Other Short-Term Assets	$7.910K	$7.910K	$0.00
YoY Change			-100.0%
Inventory
Prepaid Expenses	$7.905K
Receivables
Other Receivables
Total Short-Term Assets	$35.67K	$35.67K	$990.00
YoY Change	3521.32%	3503.03%	-99.62%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$42.26M	$42.26M	$154.0M
YoY Change	-72.56%	-72.56%	1.45%
Other Assets
YoY Change
Total Long-Term Assets	$42.26M	$42.26M	$154.0M
YoY Change	-72.56%	-72.56%	1.45%
TOTAL ASSETS
Total Short-Term Assets	$35.67K	$35.67K	$990.00
Total Long-Term Assets	$42.26M	$42.26M	$154.0M
Total Assets	$42.29M	$42.29M	$154.0M
YoY Change	-72.53%	-72.53%	1.28%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses	$3.131M	$3.131M	$248.1K
YoY Change	1162.24%	1162.24%	-36.64%
Deferred Revenue
YoY Change
Short-Term Debt	$4.991M	$4.991M	$2.639M
YoY Change	89.17%	89.17%	136.18%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$8.122M	$8.122M	$2.899M
YoY Change	180.22%	180.22%	92.13%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$6.104M	$6.104M	$5.378M
YoY Change	13.51%	13.51%	-55.97%
Total Long-Term Liabilities	$6.104M	$6.104M	$5.378M
YoY Change	13.51%	13.51%	-55.97%
TOTAL LIABILITIES
Total Short-Term Liabilities	$8.122M	$8.122M	$2.899M
Total Long-Term Liabilities	$6.104M	$6.104M	$5.378M
Total Liabilities	$14.23M	$14.23M	$8.276M
YoY Change	71.9%	71.9%	-39.69%
SHAREHOLDERS EQUITY
Retained Earnings	-$14.16M
YoY Change	72.16%
Common Stock
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$28.07M	$28.07M	$145.7M
YoY Change
Total Liabilities & Shareholders Equity	$42.29M	$42.29M	$154.0M
YoY Change	-72.53%	-72.53%	1.28%

Cashflow Statement

Concept	2023 Q4	2023	2022
OPERATING ACTIVITIES
Net Income	-$2.026M	-$2.482M	$7.397M
YoY Change	-222.38%	-133.56%	61.23%
Depreciation, Depletion And Amortization
YoY Change
Cash From Operating Activities	-$141.7K	-$511.7K	-$1.428M
YoY Change	-71.46%	-64.17%	-34.54%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities	-$134.5K	$113.5M	-$12.16K
YoY Change	-127.87%	-933287.01%	-99.99%
Cash From Investing Activities	-$134.5K	$113.5M	-$12.16K
YoY Change	-127.87%	-933056.84%	-99.99%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net	$2.960K	-$114.0M	$0.00
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	273.0K	-112.9M	$1.248M
YoY Change		-9153.07%	-99.19%
NET CHANGE
Cash From Operating Activities	-141.7K	-511.7K	-$1.428M
Cash From Investing Activities	-134.5K	113.5M	-$12.16K
Cash From Financing Activities	273.0K	-112.9M	$1.248M
Net Change In Cash	-3.220K	26.78K	-$193.0K
YoY Change	-77.23%	-113.87%	-199.51%
FREE CASH FLOW
Cash From Operating Activities	-$141.7K	-$511.7K	-$1.428M
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2022Q4	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent		usd
CY2023Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2023Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2023Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued		shares
CY2023Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding		shares
CY2023Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital		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 Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Entity File Number EntityFileNumber	001-39901
CY2023	dei	Entity Registrant Name EntityRegistrantName	OCA Acquisition Corp.
CY2023	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2023	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	85-2218652
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	1345 Avenue of the Americas
CY2023	dei	Entity Address Address Line2 EntityAddressAddressLine2	33rd Floor
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	New York
CY2023	dei	Entity Address State Or Province EntityAddressStateOrProvince	NY
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	10105
CY2023	dei	City Area Code CityAreaCode	(212)
CY2023	dei	Local Phone Number LocalPhoneNumber	201-8533
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	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2023	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2023	dei	Entity Small Business EntitySmallBusiness	true
CY2023	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2023	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
CY2023	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2023	dei	Entity Shell Company EntityShellCompany	true
CY2023Q2	dei	Entity Public Float EntityPublicFloat	40859514	usd
CY2023Q4	ecd	Non Rule10b51 Arr Trmntd Flag NonRule10b51ArrTrmntdFlag	false
CY2023Q4	ecd	Rule10b51 Arr Trmntd Flag Rule10b51ArrTrmntdFlag	false
CY2023Q4	ecd	Non Rule10b51 Arr Adopted Flag NonRule10b51ArrAdoptedFlag	false
CY2023Q4	ecd	Rule10b51 Arr Adopted Flag Rule10b51ArrAdoptedFlag	false
CY2023	dei	Auditor Firm AuditorFirmId	100
CY2023	dei	Auditor Name AuditorName	WithumSmith+Brown, PC
CY2023	dei	Auditor Location AuditorLocation	New York, New York
CY2023Q4	us-gaap	Cash Cash	27767	usd
CY2022Q4	us-gaap	Cash Cash	985	usd
CY2023Q4	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	7905	usd
CY2023Q4	us-gaap	Assets Current AssetsCurrent	35672	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	985	usd
CY2023Q4	us-gaap	Assets Held In Trust Noncurrent AssetsHeldInTrustNoncurrent	42257554	usd
CY2022Q4	us-gaap	Assets Held In Trust Noncurrent AssetsHeldInTrustNoncurrent	153980991	usd
CY2023Q4	us-gaap	Assets Assets	42293226	usd
CY2022Q4	us-gaap	Assets Assets	153981976	usd
CY2023Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	1990949	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	248060	usd
CY2023Q4	us-gaap	Sales And Excise Tax Payable Current SalesAndExciseTaxPayableCurrent	1140170	usd
CY2022Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent	11965	usd
CY2023Q4	us-gaap	Liabilities Current LiabilitiesCurrent	8122478	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	2898643	usd
CY2023Q4	ocax	Deferred Underwriting Fee Non Current DeferredUnderwritingFeeNonCurrent	5232500	usd
CY2022Q4	ocax	Deferred Underwriting Fee Non Current DeferredUnderwritingFeeNonCurrent	5232500	usd
CY2023Q4	us-gaap	Warrants And Rights Outstanding WarrantsAndRightsOutstanding	871950	usd
CY2022Q4	us-gaap	Warrants And Rights Outstanding WarrantsAndRightsOutstanding	145325	usd
CY2023Q4	us-gaap	Liabilities Liabilities	14226928	usd
CY2022Q4	us-gaap	Liabilities Liabilities	8276468	usd
CY2023Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2023Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	1000000	shares
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	1000000	shares
CY2023Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-14158086	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-8223843	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	-14157712	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-8223469	usd
CY2023Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	42293226	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	153981976	usd
CY2023	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	3181537	usd
CY2022	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	1250458	usd
CY2023	us-gaap	Operating Income Loss OperatingIncomeLoss	-3181537	usd
CY2022	us-gaap	Operating Income Loss OperatingIncomeLoss	-1250458	usd
CY2023	us-gaap	Investment Income Interest InvestmentIncomeInterest	1752098	usd
CY2022	us-gaap	Investment Income Interest InvestmentIncomeInterest	2193696	usd
CY2023	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	726625	usd
CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-6837333	usd
CY2023	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	1025473	usd
CY2022	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	9031029	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-2156064	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	7780571	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	325941	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	383965	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2482005	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	7396606	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	-13433598	usd
CY2022	us-gaap	Temporary Equity Accretion To Redemption Value TemporaryEquityAccretionToRedemptionValue	2186477	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	7396606	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-8223469	usd
CY2023	us-gaap	Temporary Equity Accretion To Redemption Value TemporaryEquityAccretionToRedemptionValue	2312068	usd
CY2023	us-gaap	Stock Issued During Period Value Stock Options Exercised Net Of Tax Benefit Expense StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense	1140170	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2482005	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	-14157712	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2482005	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	7396606	usd
CY2023	us-gaap	Investment Income Interest InvestmentIncomeInterest	1752098	usd
CY2022	us-gaap	Investment Income Interest InvestmentIncomeInterest	2193696	usd
CY2023	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	726625	usd
CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-6837333	usd
CY2023	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	7905	usd
CY2022	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	-63613	usd
CY2023	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	1742889	usd
CY2022	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	-143436	usd
CY2023	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	1272741	usd
CY2022	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	273895	usd
CY2023	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	-11965	usd
CY2022	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	11965	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-511718	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1428386	usd
CY2023	us-gaap	Payments To Invest In Decommissioning Fund PaymentsToInvestInDecommissioningFund	1080000	usd
CY2022	us-gaap	Payments To Invest In Decommissioning Fund PaymentsToInvestInDecommissioningFund	747500	usd
CY2023	ocax	Proceeds From Investing Activities Cash Withdrawn For Redemptions ProceedsFromInvestingActivitiesCashWithdrawnForRedemptions	-114017035	usd
CY2023	ocax	Interest Withdrawn From Trust Account To Pay For Franchis And Federal Income Taxes InterestWithdrawnFromTrustAccountToPayForFranchisAndFederalIncomeTaxes	538500	usd
CY2022	ocax	Interest Withdrawn From Trust Account To Pay For Franchis And Federal Income Taxes InterestWithdrawnFromTrustAccountToPayForFranchisAndFederalIncomeTaxes	735337	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	113475535	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-12163	usd
CY2023	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt	1080000	usd
CY2022	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt	500000	usd
CY2022	us-gaap	Proceeds From Convertible Debt ProceedsFromConvertibleDebt	747500	usd
CY2023	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	-114017035	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-112937035	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	1247500	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	26782	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	-193049	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	985	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	194034	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	27767	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	985	usd
CY2023	ocax	Excise Tax Payable Attributable To Redemption Of Common Stock ExciseTaxPayableAttributableToRedemptionOfCommonStock	1140170	usd
CY2023	us-gaap	Stock Issued1 StockIssued1	2305562	usd
CY2022	us-gaap	Stock Issued1 StockIssued1	2186477	usd
CY2023	us-gaap	Income Taxes Paid IncomeTaxesPaid	338250	usd
CY2023	dei	Entity Incorporation Date Of Incorporation EntityIncorporationDateOfIncorporation	2020-07-28
CY2023	ocax	Condition For Future Business Combination Number Of Businesses Minimum ConditionForFutureBusinessCombinationNumberOfBusinessesMinimum	1	usd
CY2023Q4	us-gaap	Business Acquisition Cost Of Acquired Entity Transaction Costs BusinessAcquisitionCostOfAcquiredEntityTransactionCosts	8765734	usd
CY2023Q4	ocax	Sale Of Stock Underwriting Fees SaleOfStockUnderwritingFees	2990000	usd
CY2022	us-gaap	Income Taxes Paid IncomeTaxesPaid	372000	usd
CY2023Q4	us-gaap	Deferred Compensation Liability Classified Noncurrent DeferredCompensationLiabilityClassifiedNoncurrent	5232500	usd
CY2023	us-gaap	Other Underwriting Expense OtherUnderwritingExpense	543234	usd
CY2023	ocax	Dissolution Expenses DissolutionExpenses	100000	usd
CY2023Q4	us-gaap	Tangible Capital TangibleCapital	5000001	usd
CY2023Q4	us-gaap	Other Additional Capital OtherAdditionalCapital	1080000	usd
CY2023	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	10.31
CY2023	ocax	Proceeds From Investing Activities Cash Withdrawn For Redemptions ProceedsFromInvestingActivitiesCashWithdrawnForRedemptions	-114017035	usd
CY2023	us-gaap	Proceeds From Other Equity ProceedsFromOtherEquity	2000000000	usd
CY2023Q4	us-gaap	Sale Of Stock Price Per Share SaleOfStockPricePerShare	10.15
CY2023Q4	ocax	Operating Bank Account OperatingBankAccount	27767	usd
CY2022Q3	us-gaap	Effective Income Tax Rate Reconciliation Other Adjustments EffectiveIncomeTaxRateReconciliationOtherAdjustments	0.01	pure
CY2022Q3	ocax	Fair Market Value Percentage FairMarketValuePercentage	0.01	pure
CY2023Q4	us-gaap	Sales And Excise Tax Payable Current SalesAndExciseTaxPayableCurrent	1140170	usd
CY2023	us-gaap	Use Of Estimates UseOfEstimates	<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Use of Estimates</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Accordingly, actual results could differ from those estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.</p><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
CY2023	ocax	Debt Investment Term DebtInvestmentTerm	P185D
CY2023	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Concentration of Credit Risk</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $250,000. Any loss or lack of access to such funds could have a material adverse impact on the Company’s financial condition, results of operations and cash flows.</p>
CY2023	us-gaap	Federal Deposit Insurance Corporation Premium Expense FederalDepositInsuranceCorporationPremiumExpense	250000	usd
CY2023	us-gaap	Temporary Equity Accretion To Redemption Value Adjustment TemporaryEquityAccretionToRedemptionValueAdjustment	2312068	usd
CY2022	us-gaap	Temporary Equity Accretion To Redemption Value Adjustment TemporaryEquityAccretionToRedemptionValueAdjustment	2186477	usd
CY2023	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	15.1	usd
CY2022	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	4.9	usd
CY2023	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2023Q4	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	9.2
CY2023Q4	us-gaap	Financial Instrument Subject To Mandatory Redemption Par Value Per Share FinancialInstrumentSubjectToMandatoryRedemptionParValuePerShare	18
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2482005	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	7396606	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2482005	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	7396606	usd
CY2023	ocax	Warrant Description WarrantDescription	Each unit consists of one share of Class A common stock, and one-half of one redeemable warrant to purchase one share of Class A common stock (the “public warrants”).
CY2023	ocax	Equity Proceeds Percentage EquityProceedsPercentage	0.60	pure
CY2023	ocax	Market Value Percentage MarketValuePercentage	1.80	pure
CY2023	ocax	Class Of Warrant Or Right Period Of Notice Prior To Redemption ClassOfWarrantOrRightPeriodOfNoticePriorToRedemption	P30Y
CY2023	ocax	Obligation To Redeem Public Shares Percentage ObligationToRedeemPublicSharesPercentage	1	pure
CY2023	ocax	Numbe Of Consecutive Trading Days For Determining Share Price NumbeOfConsecutiveTradingDaysForDeterminingSharePrice	P20Y
CY2023	ocax	Number Of Trading Days For Determining Share Price NumberOfTradingDaysForDeterminingSharePrice	P30Y
CY2020Q4	ocax	Note Payable Related Parties Noncurrent NotePayableRelatedPartiesNoncurrent	141451	usd
CY2021Q1	us-gaap	Other Borrowings OtherBorrowings	10800	usd
CY2021Q4	us-gaap	Investment Owned Balance Principal Amount InvestmentOwnedBalancePrincipalAmount	1500000	usd
CY2022Q4	ocax	Related Party Loan Outstanding RelatedPartyLoanOutstanding	1500000	usd
CY2022Q3	us-gaap	Related Party Deposit Liabilities RelatedPartyDepositLiabilities	747500	usd
CY2022Q3	ocax	Per Public Share PerPublicShare	0.05
CY2023Q1	us-gaap	Investment Owned Balance Principal Amount InvestmentOwnedBalancePrincipalAmount	1080000	usd
CY2023Q1	ocax	Cash Deposited In Trust Account CashDepositedInTrustAccount	270000	usd
CY2023Q4	us-gaap	Fair Value Option Ineligible Items Aggregate Carrying Amount FairValueOptionIneligibleItemsAggregateCarryingAmount	1080000	usd
CY2023	us-gaap	Related Party Transaction Amounts Of Transaction RelatedPartyTransactionAmountsOfTransaction	1080000	usd
CY2022	us-gaap	Related Party Transaction Amounts Of Transaction RelatedPartyTransactionAmountsOfTransaction	0	usd
CY2021Q1	us-gaap	Payments For Rent PaymentsForRent	15000	usd
CY2023	us-gaap	Administrative Fees Expense AdministrativeFeesExpense	90000	usd
CY2022	us-gaap	Administrative Fees Expense AdministrativeFeesExpense	180000	usd
CY2023	us-gaap	Sponsor Fees SponsorFees	90000	usd
CY2022	us-gaap	Sponsor Fees SponsorFees	45000	usd
CY2023	ocax	Due To Sponsor DueToSponsor	96079	usd
CY2022	us-gaap	Professional And Contract Services Expense ProfessionalAndContractServicesExpense	108678	usd
CY2022Q4	ocax	Dues From Affiliate Noncurrent DuesFromAffiliateNoncurrent	67338	usd
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CY2022	ocax	Sponsor Shared Services Value SponsorSharedServicesValue	278780	usd
CY2023	ocax	Pro Forma Equity Value ProFormaEquityValue	2000000000	usd
CY2023Q4	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	1	shares
CY2023	ocax	Initial Principal Amount InitialPrincipalAmount	3000000	usd
CY2023	ocax	Aggregate Purchase Price AggregatePurchasePrice	2000000	usd
CY2023Q4	us-gaap	Investment Owned Balance Principal Amount InvestmentOwnedBalancePrincipalAmount	10000000	usd
CY2023Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	1000000	shares
CY2023Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2023	us-gaap	Stock Issued During Period Shares Stock Options Exercised StockIssuedDuringPeriodSharesStockOptionsExercised	902281	shares
CY2023Q4	us-gaap	Preferred Stock Redemption Price Per Share PreferredStockRedemptionPricePerShare	10.83
CY2023	ocax	Shares Subject To Possible Redemption SharesSubjectToPossibleRedemption	9778698	shares
CY2023	ocax	Restrictions On Transfer Period Of Time After Business Combination Completion RestrictionsOnTransferPeriodOfTimeAfterBusinessCombinationCompletion	P1Y
CY2023	ocax	Aggregate Percentage AggregatePercentage	0.20	pure
CY2023Q4	us-gaap	Warrants And Rights Outstanding WarrantsAndRightsOutstanding	871950	usd
CY2022Q4	us-gaap	Assets Held In Trust Noncurrent AssetsHeldInTrustNoncurrent	153980991	usd
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Foreign Income Tax Rate Differential EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential	-0.1846	pure
CY2022Q4	us-gaap	Warrants And Rights Outstanding WarrantsAndRightsOutstanding	145325	usd
CY2023Q4	us-gaap	Deferred Costs And Other Assets DeferredCostsAndOtherAssets	1016079	usd
CY2022Q4	us-gaap	Deferred Costs And Other Assets DeferredCostsAndOtherAssets	780662	usd
CY2022Q4	ocax	Federal Net Operating Loss FederalNetOperatingLoss	95	usd
CY2023Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	1016079	usd
CY2022Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	780567	usd
CY2023Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	1016079	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	780567	usd
CY2023	us-gaap	Current Federal Tax Expense Benefit CurrentFederalTaxExpenseBenefit	325941	usd
CY2022	us-gaap	Current Federal Tax Expense Benefit CurrentFederalTaxExpenseBenefit	383965	usd
CY2023	us-gaap	Deferred Federal Income Tax Expense Benefit DeferredFederalIncomeTaxExpenseBenefit	-235511	usd
CY2022	us-gaap	Deferred Federal Income Tax Expense Benefit DeferredFederalIncomeTaxExpenseBenefit	-158233	usd
CY2023	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	235511	usd
CY2022	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	158233	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	325941	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	383965	usd
CY2023	us-gaap	Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	235511	usd
CY2022	us-gaap	Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	158233	usd
CY2023	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Foreign Income Tax Rate Differential EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential	0	pure
CY2023	ocax	Change In Fair Value Of Warrants Federal Income Tax Rate ChangeInFairValueOfWarrantsFederalIncomeTaxRate	-0.0708	pure
CY2022	ocax	Change In Fair Value Of Warrants Federal Income Tax Rate ChangeInFairValueOfWarrantsFederalIncomeTaxRate	0	pure
CY2023	ocax	Effective Income Tax Rate Reconciliation Acquisition Facilitative Expenses EffectiveIncomeTaxRateReconciliationAcquisitionFacilitativeExpenses	-0.1812	pure
CY2022	ocax	Effective Income Tax Rate Reconciliation Acquisition Facilitative Expenses EffectiveIncomeTaxRateReconciliationAcquisitionFacilitativeExpenses	0.0034	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.1092	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	0.02	pure
CY2023	ocax	Effective Income Tax Rate Continuing Operation EffectiveIncomeTaxRateContinuingOperation	-0.1512	pure
CY2022	ocax	Effective Income Tax Rate Continuing Operation EffectiveIncomeTaxRateContinuingOperation	0.0488	pure
CY2023Q4	us-gaap	Deferred Tax Liabilities Unrealized Currency Transaction Gains DeferredTaxLiabilitiesUnrealizedCurrencyTransactionGains	726625	usd
CY2023Q4	us-gaap	Deferred Tax Liabilities Deferred Expense Deferred Policy Acquisition Cost DeferredTaxLiabilitiesDeferredExpenseDeferredPolicyAcquisitionCost	1860054	usd
CY2022Q4	us-gaap	Sales And Excise Tax Payable Current SalesAndExciseTaxPayableCurrent		usd
CY2023Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent		usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital		usd
CY2022	ocax	Proceeds From Investing Activities Cash Withdrawn For Redemptions ProceedsFromInvestingActivitiesCashWithdrawnForRedemptions		usd
CY2023	us-gaap	Proceeds From Convertible Debt ProceedsFromConvertibleDebt		usd
CY2022	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock		usd
CY2022	ocax	Excise Tax Payable Attributable To Redemption Of Common Stock ExciseTaxPayableAttributableToRedemptionOfCommonStock		usd
CY2023Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued		shares
CY2023Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding		shares
CY2023Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet		usd
CY2022Q4	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet		usd
CY2023	us-gaap	Current State And Local Tax Expense Benefit CurrentStateAndLocalTaxExpenseBenefit		usd
CY2022	us-gaap	Current State And Local Tax Expense Benefit CurrentStateAndLocalTaxExpenseBenefit		usd
CY2023	us-gaap	Deferred State And Local Income Tax Expense Benefit DeferredStateAndLocalIncomeTaxExpenseBenefit		usd
CY2022	us-gaap	Deferred State And Local Income Tax Expense Benefit DeferredStateAndLocalIncomeTaxExpenseBenefit		usd
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Other Reconciling Items Percent EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent		pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Other Reconciling Items Percent EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent		pure
CY2023	dei	Amendment Flag AmendmentFlag	false
CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	dei	Entity Central Index Key EntityCentralIndexKey	0001820175

Files In Submission

Name	View Source	Status
0001213900-24-028742-index-headers.html	Edgar Link	pending
0001213900-24-028742-index.html	Edgar Link	pending
0001213900-24-028742.txt	Edgar Link	pending
0001213900-24-028742-xbrl.zip	Edgar Link	pending
ea0202660-10k_ocaacq.htm	Edgar Link	pending
ea020266001ex31-1_ocaacq.htm	Edgar Link	pending
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ea020266001ex97-1_ocaacq.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
ocax-20231231.xsd	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
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ocax-20231231_def.xml	Edgar Link	unprocessable
ocax-20231231_lab.xml	Edgar Link	unprocessable
ocax-20231231_pre.xml	Edgar Link	unprocessable
ea0202660-10k_ocaacq_htm.xml	Edgar Link	completed
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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
ocax-20231231_cal.xml	Edgar Link	unprocessable

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2023 Q4 Form 10-K Financial Statement

#000121390024028742 Filed on April 01, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$OCAX OCA Acquisition Corp Stock $ocax

2023 Q4 Form 10-K Financial Statement

#000121390024028742 Filed on April 01, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$OCAX
OCA Acquisition Corp Stock $ocax