KAYS · As filed with the SEC
Kaya Holdings cash flow statement, by fiscal year
The statement as Kaya Holdings presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.
Consolidated Statement of Cashflows · USD
| USD | FY2024 Year ended Dec 31, 2024 | FY2023 Year ended Dec 31, 2023 | FY2022 Year ended Dec 31, 2022 | FY2022 Year ended Dec 31, 2021 |
|---|---|---|---|---|
| OPERATING ACTIVITIES: | ||||
| Net income (loss) | — | 1,609,697 | (3,576,614) | 9,724,262 |
| Net income (loss) | (1,918,415) | — | — | — |
| Extraordinary Items | (141,696) | 26,794 | (155,080) | (298,196) |
| Adjustments to reconcile net income / loss to net cash used in operating activities: | ||||
| Depreciation Expense | 5,882 | 11,845 | 21,937 | 119,039 |
| Imputed interest | — | 22,500 | 22,500 | 22,438 |
| Loss (gain) on disposal of fixed assets | — | — | — | (142,844) |
| Loss (gain) on impairment of right-of-use asset | — | (151,082) | — | — |
| Loss (gain) on settlement of debt | — | — | — | (44,294) |
| Imputed interest | 22,500 | — | — | — |
| Loss(Gain) on lease extinguishment | — | — | — | (6,155) |
| Derivative expense | — | — | — | 566,080 |
| Shares issued for services | 127,100 | — | — | — |
| Shares issued for services - related parties | 627,300 | — | — | — |
| Shares issued for acquisition - related parties | 41,000 | — | — | — |
| Change in derivative liabilities | (813,922) | (3,297,215) | 1,010,737 | (12,947,095) |
| Interest Expense | 119,029 | 387,072 | 303,398 | 333,296 |
| Impairment expense | — | — | 74,509 | — |
| Non-Operating Income (Expense) | — | — | (17,177) | — |
| Shares issued for service | — | — | 366,475 | — |
| Shares issued for service - related parties | — | — | 143,850 | — |
| Gain on sale of business license | — | (206,546) | — | — |
| Gain on sale of land | — | (177,883) | — | — |
| Loss(Gain) on sale of license | (1,700) | — | — | — |
| Changes in operating assets and liabilities: | ||||
| Prepaid expense | 32,283 | (42,505) | (14,191) | (1,832) |
| Inventory | 9,169 | 1,852 | 39,494 | (3,866) |
| Right-of-use asset | — | 59,597 | 96,904 | 66,990 |
| Net Cash from Financing Activities | — | (12,925) | — | — |
| Other assets | — | — | (14,684) | 6,667 |
| Net Cash from Operating Activities | 119,521 | — | — | — |
| Deposit | 14,416 | — | — | (65,652) |
| Accrued interest | 646,662 | 609,346 | 606,886 | 595,874 |
| Change in Accounts Payable | 42,878 | (89,375) | 43,248 | 35,350 |
| Accounts payable and accrued expenses - Related Parties | — | 241,782 | 148,252 | 354,937 |
| Right-of-use liabilities | — | (62,080) | (113,153) | (140,588) |
| Change in Accounts Payable | 354,891 | — | — | — |
| Right-of-use liabilities | (120,541) | — | — | — |
| Net Cash from Operating Activities | 2,823 | 23,327 | 93,910 | 782,107 |
| Net cash used in operating activities | (830,820) | (1,045,799) | (918,799) | (1,043,482) |
| Net cash (used in)/provided by Discontinued Operations | (162,441) | — | — | — |
| INVESTING ACTIVITIES: | ||||
| Purchase of property and equipment | — | — | — | 1,285,739 |
| Net Cash from Investing Activities | — | 693,959 | 17,177 | — |
| Net Cash from Investing Activities | — | 193,900 | — | — |
| Cash paid for impairment of right-of-use asset | — | (75,000) | — | — |
| Purchase of property and equipment | (27,138) | — | — | (11,721) |
| Proceeds from sales of subsidiary's stock | 31,150 | — | — | — |
| Net cash provided by investing activities | 4,012 | 812,859 | 17,177 | 1,274,018 |
| FINANCING ACTIVITIES: | ||||
| Stock Repurchases (Issuances) | — | — | — | 35,000 |
| Proceeds from Debt Issuance | — | — | 370,000 | 466,000 |
| Proceeds from Debt Issuance | 1,557,500 | 615,000 | — | — |
| Payments on debt | (553,393) | (370,000) | — | (205,000) |
| Net cash provided by financing activities | 1,004,107 | 245,000 | 370,000 | 296,000 |
| NET INCREASE (DECREASE) IN CASH | — | 12,060 | (531,622) | 526,536 |
| Effect of Exchange Rate on Cash | (4,298) | (1,282) | (16,072) | (3,719) |
| CASH BEGINNING BALANCE | — | — | 565,979 | 43,162 |
| CASH ENDING BALANCE | — | — | — | 565,979 |
| NET INCREASE (DECREASE) IN CASH | 10,560 | — | — | — |
| CASH BEGINNING BALANCE | 29,108 | 18,330 | 565,979 | — |
| CASH ENDING BALANCE | 39,668 | 29,108 | 18,330 | — |
| SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: | ||||
| Interest Expense | 59,108 | 18,582 | — | 17,500 |
| NON-CASH TRANSACTIONS AFFECTING OPERATING, INVESTING AND FINANCING ACTIVITIES: | ||||
| Accounts payable settled with notes payable | — | — | — | 55,000 |
| Reclassification of derivative liability to additional paid in capital | — | — | — | 283,326 |
| Derivative liability on convertible note payable | — | — | — | 316,000 |
| Settlement of derivative liabilities | — | 155,342 | — | — |
| Adoption of lease standard ASC 842 | — | 24,602 | 23,738 | — |
| Initial derivative liability on convertible note payable | — | — | 213,598 | — |
| Value of common shares issued for conversion of principal and interest | — | — | — | 196,015 |
| Value of common shares cancelled | — | — | — | (1,007) |
| Capitalization of interest pursuant to amended agreement | — | — | — | 18,992 |
| Shares issued for cash from stock payable | — | — | — | 250 |
| Release of related party accruals and payable | — | 38,329 | — | — |
| Settlement of related party liabilities in excess of net book value of asset distributed | — | — | 17,052 | — |
| Net Cash from Financing Activities | 41,000 | — | — | — |
| Reclassification of accrued interest to notes principal | 10,000 | — | — | — |
| Recognition of right of use assets and lease liabilities under ASC 842 | 142,230 | — | — | — |
| Net Cash from Operating Activities | 558,876 | — | — | — |
| Convertible note balance adjustment | 570 | — | — | — |
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.