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 | FY2020 Year ended Dec 31, 2020 | FY2019 Year ended Dec 31, 2019 | FY2018 Year ended Dec 31, 2018 | FY2017 Year ended Dec 31, 2017 |
|---|---|---|---|---|---|---|---|---|
| OPERATING ACTIVITIES: | ||||||||
| Net income | — | — | — | — | (12,297,222) | 7,804,125 | 4,747,297 | (14,043,455) |
| 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) | (198,401) | (282,264) | (209,807) | (208,800) |
| Depreciation Expense | — | — | — | — | 141,727 | 228,117 | 161,223 | 68,166 |
| 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) | 173,658 | — | — | — |
| Impairment of right-of-use asset | — | — | — | — | 87,151 | — | — | — |
| Loss (Gain) on Extinguishment of Debt | — | — | — | — | — | 25,000 | — | — |
| 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 | 324,033 | 634,741 | 3,370,329 | 18,377,623 |
| 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) | 9,119,848 | (12,438,755) | (13,900,712) | (9,268,623) |
| Interest Expense | 119,029 | 387,072 | 303,398 | 333,296 | 241,755 | 1,412,548 | 2,583,712 | 2,267,026 |
| Stock to be issued for services - related parties | — | — | — | — | 264,000 | 390,000 | 942,400 | — |
| Stock-Based Compensation Expense | — | — | — | — | 263,992 | 280,300 | 301,510 | 42,560 |
| Stock issued for interest | — | — | — | — | — | — | — | 52,536 |
| 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) | (4,361) | 12,767 | (11,447) | (4,594) |
| Inventory | 9,169 | 1,852 | 39,494 | (3,866) | 60,390 | 23,534 | (13,246) | (34,299) |
| Deposits | — | — | — | — | — | — | — | 82,984 |
| Right-of-use asset | — | 59,597 | 96,904 | 66,990 | (125,869) | 354,551 | — | — |
| Deposits | — | — | — | — | 11,016 | 4,000 | 66,974 | — |
| Other assets | — | — | — | — | — | — | — | 56,824 |
| Accrued Interest | — | — | — | — | 575,306 | 512,222 | 397,471 | 310,469 |
| 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 | 22,500 | 67,500 | 69,926 | 30,000 |
| Loss (Gain) on Extinguishment of Debt | — | — | — | — | — | — | — | 67,442 |
| Loss on disposal of fixed assets | — | — | — | — | — | — | — | 10,846 |
| Change in Accounts Payable | 42,878 | (89,375) | 43,248 | 35,350 | 289,795 | 546,431 | 162,796 | (20,951) |
| Accounts payable and accrued expenses - Related Parties | — | 241,782 | 148,252 | 354,937 | 428,378 | — | — | — |
| Right-of-use liabilities | — | (62,080) | (113,153) | (140,588) | 134,286 | (349,694) | — | — |
| 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) | (289,617) | (774,877) | (1,331,574) | (2,214,245) |
| Net cash (used in)/provided by Discontinued Operations | (162,441) | — | — | — | — | — | — | — |
| INVESTING ACTIVITIES: | ||||||||
| Purchase of property and equipment | — | — | — | — | — | (19,668) | (195,238) | (749,812) |
| Investment in Joint Venture | — | — | — | — | (31,688) | — | — | — |
| 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 | (31,688) | (19,668) | (195,238) | (749,812) |
| FINANCING ACTIVITIES: | ||||||||
| Proceeds from KBI Preferred Shares | — | — | — | — | — | 75,000 | — | — |
| Stock Repurchases (Issuances) | — | — | — | 35,000 | 12,500 | — | 300,000 | — |
| Proceeds from Debt Issuance | — | — | 370,000 | 466,000 | 265,000 | 695,000 | 1,075,333 | 3,150,000 |
| Proceeds from Debt Issuance | 1,557,500 | 615,000 | — | — | — | — | — | 80,000 |
| Payments on Note Payable | — | — | — | — | — | — | (55,471) | (254,366) |
| Payments on debt | (553,393) | (370,000) | — | (205,000) | — | — | — | — |
| Net cash provided by financing activities | 1,004,107 | 245,000 | 370,000 | 296,000 | 277,500 | 770,000 | 1,319,862 | 2,975,634 |
| NET DECREASE IN CASH | — | — | — | — | (43,805) | (24,545) | (206,950) | 11,578 |
| 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 | 86,967 | 111,512 | 318,462 | 306,884 |
| CASH ENDING BALANCE | — | — | — | 565,979 | 43,162 | 86,967 | 111,512 | 318,462 |
| 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 | — | — | — | — | — | — | — | 17,166 |
| Interest Expense | 59,108 | 18,582 | — | 17,500 | 5,000 | — | — | — |
| NON-CASH TRANSACTIONS AFFECTING OPERATING, INVESTING AND FINANCING ACTIVITIES: | ||||||||
| Value of common shares issued as payment of debt and interest | — | — | — | — | — | — | — | 1,460,446 |
| Value of common shares issued as payment of interest | — | — | — | — | — | — | — | 29,638 |
| Accounts payable settled with notes payable | — | — | — | 55,000 | — | — | — | — |
| Reclassification of derivative liability to additional paid in capital | — | — | — | 283,326 | 197,058 | 854,908 | 1,184,821 | — |
| Adoption of lease standard ASC 842 | — | — | — | — | — | 638,593 | — | — |
| Derivative liability on convertible note payable | — | — | — | 316,000 | 265,000 | 692,969 | — | — |
| Value of common shares issued for conversion of principal and interest | — | — | — | — | 102,563 | 599,172 | — | — |
| Value of common shares issued for conversion of convertible notes payable issued from stock payable | — | — | — | — | — | 233,579 | — | — |
| Value of common shares issued for acquisition of fixed assets | — | — | — | — | — | — | 1,417,200 | — |
| Value of common shares issued as payment of debt and interest | — | — | — | — | — | — | 291,483 | — |
| Initial Derivative on Convertible notes payable | — | — | — | — | — | — | 1,154,629 | — |
| Capitalization of interest pursuant to amended agreement | — | — | — | — | 584,478 | 505,955 | — | — |
| 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.