KAYS · As filed with the SEC

Kaya Holdings balance sheet, 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 Balance Sheets · USD

USD	FY2024 Dec 31, 2024	FY2023 Dec 31, 2023	FY2022 Dec 31, 2022	FY2022 Dec 31, 2021	FY2020 Dec 31, 2020	FY2019 Dec 31, 2019	FY2018 Dec 31, 2018	FY2017 Dec 31, 2017
CURRENT ASSETS:
Cash and Cash Equivalents	—	29,108	18,330	565,979	43,162	86,967	111,512	318,462
Cash and Cash Equivalents	39,668	—	—	—	—	—	—	—
Inventory	90	9,259	11,990	51,484	47,618	108,008	131,542	118,296
Other Non-Operating Current Assets	—	—	—	—	12,135	7,774	20,541	9,094
Prepaid Expenses	28,180	58,588	28,158	13,967	—	—	—	—
Total current assets	67,938	96,955	58,478	631,430	102,915	202,749	263,595	445,851
NON-CURRENT ASSETS:
Right-of-use asset - operating lease	—	—	—	—	322,760	284,042	—	—
Property, Plant and Equipment	—	—	—	—	1,824,946	2,140,331	2,348,780	897,565
Equity Method Investments	—	—	—	—	31,688	—	—	—
Other Non-Operating Non-Current Assets	—	—	—	—	16,507	27,523	31,523	98,497
Operating Lease Right-of-Use Asset	52,574	29,865	182,604	255,770	—	—	—	—
Other Non-Operating Non-Current Assets	—	—	516,076	—	—	—	—	—
Property, Plant and Equipment	46,131	24,875	36,720	574,733	—	—	—	—
Investment in subsidiaries	—	—	22,188	25,021	—	—	—	—
Other Non-Operating Non-Current Assets	—	—	27,175	82,159	—	—	—	—
Goodwill	20,955	23,682	—	—	—	—	—	—
Other Non-Operating Current Assets	28,771	40,479	—	—	2,195,901	2,451,896	2,380,303	996,062
Total non-current assets	148,431	118,901	784,763	937,683	—	—	—	—
Total assets	216,369	215,856	843,241	1,569,113	2,298,816	2,654,645	2,643,898	1,441,913
CURRENT LIABILITIES:
Accounts Payable	631,963	589,085	961,396	918,148	988,247	1,108,452	562,016	464,462
Accounts payable and accrued expense-related parties	869,864	514,972	273,190	141,990	846,111	7,733	7,737	8,923
Other Non-Operating Current Liabilities	59,246	2,369,015	1,759,669	1,152,783	616,329	633,064	659,169	302,341
Notes Payable	—	—	—	—	—	—	—	144,782
Notes Payable-Related Party	—	—	—	—	—	—	—	250,000
Convertible Note Payable-related party	—	—	—	—	—	—	—	500,000
Operating Lease Liability, Current	52,574	30,885	93,067	79,875	—	—	—	—
Accrued Income Taxes	902,166	899,344	876,017	782,107	—	—	—	—
Convertible notes payable, net of discount of $0 and $54,707	—	125,000	240,293	—	—	—	—	—
Short-Term Debt	—	124,312	9,312	9,312	—	—	—	—
Short-Term Debt	135,000	—	—	25,000	—	—	—	—
Short-Term Debt	9,312	—	—	—	—	—	—	—
Other Non-Operating Current Liabilities	2,497,275	2,752,321	6,204,878	4,980,563	—	—	—	—
Total current liabilities	5,157,400	7,404,934	10,417,822	8,089,778	20,575,331	10,046,881	23,915,562	19,262,290
Convertible Note Payable - related party - Net of Discount	—	—	—	—	250,000	250,000	500,000	—
Derivative liabilities	—	—	—	—	—	—	—	9,749,881
Convertible Note Payable-Net of Discount (2,620,245)	—	—	—	—	—	—	—	1,555,206
Convertible Note Payable-net of discount of $494,851 and $470,458	—	—	—	—	6,399,574	5,727,874	1,283,557	—
Right-of-use liabiliy - operating lease	—	—	—	—	—	121,370	—	—
Long-Term Debt	—	—	—	250,000	—	—	—	—
Short-Term Debt	—	—	—	6,934,518	—	—	—	—
Accounts Payable	—	—	—	500,000	—	—	—	—
Operating Lease Liability, Non-Current	—	—	—	202,722	—	—	—	—
Notes payable	—	500,000	—	—	—	—	—	—
Notes payable-related party	—	250,000	250,000	—	—	—	—	—
Other Non-Current Liabilities	500,000	—	—	—	—	—	—	—
Accrued interest, non-current	2,945,861	—	—	—	—	—	—	—
Notes payable	61,608	—	—	—	—	—	—	—
Long-Term Debt	250,000	7,311,410	7,179,045	—	—	—	250,000	—
Accrued expense-related parties	—	500,000	500,000	—	—	—	—	—
Right-of-use liability - operating lease	—	—	100,115	—	423,185	167,529	—	—
Convertible notes payable-net of discount of $79 and $1,227	—	—	—	—	363,243	303,710	2,894,294	—
Notes Payable	—	—	—	—	9,312	9,312	9,312	—
Other Non-Operating Non-Current Liabilities	—	—	—	—	17,328,904	7,817,081	19,783,034	17,316,783
Long-Term Debt	8,429,632	—	—	—	—	—	—	275,000
Total non-current liabilities	12,187,101	8,561,410	8,029,160	7,887,240	6,649,574	6,099,244	2,033,557	11,305,087
Total liabilities	17,344,502	15,966,344	18,446,983	15,977,018	27,224,905	16,146,125	25,949,119	30,567,377
STOCKHOLDERS' DEFICIT:
Preferred Stock	—	—	—	—	100	100	50	50
Total Stockholders' Equity	4,157	22,173	22,173	14,723	14,265	187,504	165,812	138,993
Subscriptions payable	163,630	163,630	163,630	163,630	163,880	163,630	397,209	152,796
Treasury stock, at cost, 8,334 shares	(18,000)	—	—	—	—	—	—	—
Additional Paid-In Capital	23,378,849	22,493,783	22,277,612	21,735,185	20,639,456	19,603,854	17,100,137	15,041,478
Retained Earnings	(38,543,119)	(36,462,263)	(38,071,960)	(34,495,346)	(44,219,608)	(32,120,787)	(39,924,912)	(43,625,071)
Accumulated other comprehensive income	—	—	(11,027)	(3,719)	—	—	—	—
Accumulated Other Comprehensive Income	(15,571)	(12,617)	—	—	—	—	—	—
Total stockholders' deficit attributable to parent company	—	(13,795,294)	—	—	—	—	—	—
Total stockholders' deficit attributable to parent company	(15,030,054)	—	(15,619,572)	(12,585,527)	(24,926,089)	(13,491,480)	(23,305,221)	(29,125,465)
Noncontrolling Interest	(2,098,078)	(1,955,194)	(1,984,169)	(1,822,378)	(1,524,182)	(1,325,781)	(1,043,517)	(833,710)
Total stockholders' deficit	—	(15,750,488)	—	—	—	—	—	—
Total stockholders' deficit	(17,128,132)	—	(17,603,741)	(14,407,905)	—	—	—	—
Total liabilities and stockholders' deficit	216,369	215,856	843,241	1,569,113	2,298,816	2,654,645	2,643,898	1,441,913

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.