KAIROUS ACQUISITION CORP LTD Financials

KACLF

Source SEC Filings (10-K/10-Q) Updated Mar 31, 2025 Currency USD FYE June

This page shows KAIROUS ACQUISITION CORP LTD (KACLF) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 3 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Financial Health Signals

Piotroski F-Score Weak

1/9

KAIROUS ACQUISITION CORP LTD passes 1 of 9 financial strength tests. 1 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution).

Earnings Quality Low Quality

-6.81x

For every $1 of reported earnings, KAIROUS ACQUISITION CORP LTD generates $-6.81 in operating cash flow (-$730K OCF vs $107K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.

Key Financial Metrics

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Earnings & Revenue

Revenue

N/A

EBITDA

N/A

Net Income

$107K

YoY-76.3%

KAIROUS ACQUISITION CORP LTD reported $107K in net income in fiscal year 2024. This represents a decrease of 76.3% from the prior year.

EPS (Diluted)

N/A

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$985

YoY-97.5%

KAIROUS ACQUISITION CORP LTD held $985 in cash against $0 in long-term debt as of fiscal year 2024.

Dividends Per Share

N/A

Shares Outstanding

YoY+57.0%

KAIROUS ACQUISITION CORP LTD had 4M shares outstanding in fiscal year 2024. This represents an increase of 57.0% from the prior year.

Margins & Returns

Gross Margin

N/A

Operating Margin

N/A

Net Margin

N/A

Return on Equity

N/A

Capital Allocation

R&D Spending

N/A

Share Buybacks

$8.6M

YoY-85.2%

KAIROUS ACQUISITION CORP LTD spent $8.6M on share buybacks in fiscal year 2024, returning capital to shareholders by reducing shares outstanding. This represents a decrease of 85.2% from the prior year.

Capital Expenditures

N/A

KACLF Income Statement

Metric	FY24	FY23	FY22
Revenue	N/A	N/A	N/A
Cost of Revenue	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A
SG&A Expenses	$854K-1.6%	$869K+420.5%	$167K
Operating Income	-$914K+1.5%	-$929K-365.0%	-$200K
Interest Expense	N/A	N/A	N/A
Income Tax	N/A	N/A	N/A
Net Income	$107K-76.3%	$451K+630.1%	-$85K
EPS (Diluted)	N/A	$0.07	$-0.01

Metric	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23
Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$155K-56.7%	$357K+65.6%	$216K	N/A	$143K-32.2%	$211K-38.3%	$342K	N/A
Operating Income	-$170K+54.4%	-$372K-61.3%	-$231K	N/A	-$158K+30.1%	-$226K+36.7%	-$357K	N/A
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Income	-$60K+69.2%	-$195K-1057.2%	-$17K	N/A	$47K-42.6%	$81K+240.3%	-$58K	N/A
EPS (Diluted)	N/A	N/A	N/A	N/A	$0.01-50.0%	$0.02+300.0%	$-0.01	N/A

KACLF Balance Sheet

Metric	FY24	FY23	FY22
Total Assets	$16.2M-29.2%	$22.9M-71.2%	$79.5M
Current Assets	$73K-34.8%	$112K-81.1%	$593K
Cash & Equivalents	$985-97.5%	$39K0.0%	$39K
Inventory	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A
Goodwill	N/A	N/A	N/A
Total Liabilities	$22.1M-17.9%	$26.9M-67.1%	$81.7M
Current Liabilities	$3.2M+131.9%	$1.4M+1041.1%	$121K
Long-Term Debt	N/A	N/A	N/A
Total Equity	-$5.9M-46.6%	-$4.0M-79.2%	-$2.2M
Retained Earnings	-$5.9M-46.6%	-$4.0M-79.2%	-$2.2M

Metric	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23
Total Assets	$10.6M+2.5%	$10.3M-37.5%	$16.6M+2.1%	$16.2M+2.6%	$15.8M+2.3%	$15.5M-34.3%	$23.5M+2.6%	$22.9M
Current Assets	$2K-45.2%	$4K-90.4%	$45K-39.2%	$73K+327.8%	$17K+2.7%	$17K-63.0%	$45K-59.8%	$112K
Cash & Equivalents	N/A	$125-98.0%	$6K+519.6%	$985+155.8%	$385-78.7%	$2K-42.6%	$3K-92.0%	$39K
Inventory	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$17.7M+3.4%	$17.1M-25.0%	$22.8M+3.2%	$22.1M+3.5%	$21.4M+3.2%	$20.7M-26.7%	$28.2M+4.9%	$26.9M
Current Liabilities	$4.4M+7.9%	$4.0M+13.5%	$3.6M+11.0%	$3.2M+13.4%	$2.8M+12.2%	$2.5M+24.0%	$2.0M+47.0%	$1.4M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	-$7.1M-4.7%	-$6.8M-8.4%	-$6.2M-6.5%	-$5.9M-5.8%	-$5.5M-5.9%	-$5.2M-10.9%	-$4.7M-17.9%	-$4.0M
Retained Earnings	-$7.1M-4.7%	-$6.8M-8.4%	-$6.2M-6.5%	-$5.9M-5.8%	-$5.5M-5.9%	-$5.2M-10.9%	-$4.7M-17.9%	-$4.0M

KACLF Cash Flow Statement

Metric	FY24	FY23	FY22
Operating Cash Flow	-$730K+6.3%	-$779K-193.6%	-$265K
Capital Expenditures	N/A	N/A	N/A
Free Cash Flow	N/A	N/A	N/A
Investing Cash Flow	$7.7M-86.7%	$57.5M+173.0%	-$78.8M
Financing Cash Flow	-$7.0M+87.8%	-$57.1M-171.8%	$79.5M
Dividends Paid	N/A	N/A	N/A
Share Buybacks	$8.6M-85.2%	$58.3M	N/A

Metric	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23
Operating Cash Flow	-$28K+80.9%	-$148K-67.8%	-$88K+61.5%	-$230K-143.1%	-$94K+54.4%	-$207K-4.6%	-$198K-66.6%	-$119K
Capital Expenditures	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Free Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Investing Cash Flow	-$150K-102.4%	$6.4M+4335.1%	-$150K0.0%	-$150K0.0%	-$150K-101.8%	$8.3M+2414.4%	-$360K-200.0%	-$120K
Financing Cash Flow	$178K+102.9%	-$6.2M-2650.8%	$243K-36.0%	$380K+56.5%	$243K+103.0%	-$8.1M-1656.6%	$522K+236.8%	$155K
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	$0	N/A	N/A	$0	$0	N/A	N/A	$0

KACLF Financial Ratios

Metric	FY24	FY23	FY22
Gross Margin	N/A	N/A	N/A
Operating Margin	N/A	N/A	N/A
Net Margin	N/A	N/A	N/A
Return on Equity	N/A	N/A	N/A
Return on Assets	0.7%-1.3pp	2.0%+2.1pp	-0.1%
Current Ratio	0.02-0.1	0.08-4.8	4.89
Debt-to-Equity	-3.77+3.0	-6.73+29.9	-36.61
FCF Margin	N/A	N/A	N/A

Metric	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	-0.6%+1.3pp	-1.9%-1.8pp	-0.1%	N/A	0.3%-0.2pp	0.5%+0.8pp	-0.3%	N/A
Current Ratio	0.000.0	0.00-0.0	0.01-0.0	0.02+0.0	0.010.0	0.01-0.0	0.02-0.1	0.08
Debt-to-Equity	-2.50+0.0	-2.53+1.1	-3.65+0.1	-3.77+0.1	-3.85+0.1	-3.95+2.0	-5.98+0.7	-6.73
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Note: Shareholder equity is negative (-$5.9M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.

Note: The current ratio is below 1.0 (0.02), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

Frequently Asked Questions

Is KAIROUS ACQUISITION CORP LTD profitable?

Yes, KAIROUS ACQUISITION CORP LTD (KACLF) reported a net income of $107K in fiscal year 2024.

What is KAIROUS ACQUISITION CORP LTD's operating cash flow?

KAIROUS ACQUISITION CORP LTD (KACLF) generated -$730K in operating cash flow during fiscal year 2024, representing cash generated from core business activities.

What are KAIROUS ACQUISITION CORP LTD's total assets?

KAIROUS ACQUISITION CORP LTD (KACLF) had $16.2M in total assets as of fiscal year 2024, including both current and long-term assets.

Does KAIROUS ACQUISITION CORP LTD buy back shares?

Yes, KAIROUS ACQUISITION CORP LTD (KACLF) spent $8.6M on share buybacks during fiscal year 2024, returning capital to shareholders by reducing shares outstanding.

How many shares does KAIROUS ACQUISITION CORP LTD have outstanding?

KAIROUS ACQUISITION CORP LTD (KACLF) had 4M shares outstanding as of fiscal year 2024.

What is KAIROUS ACQUISITION CORP LTD's current ratio?

KAIROUS ACQUISITION CORP LTD (KACLF) had a current ratio of 0.02 as of fiscal year 2024, which is below 1.0, which may suggest potential liquidity concerns.

What is KAIROUS ACQUISITION CORP LTD's debt-to-equity ratio?

KAIROUS ACQUISITION CORP LTD (KACLF) had a debt-to-equity ratio of -3.77 as of fiscal year 2024, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is KAIROUS ACQUISITION CORP LTD's return on assets (ROA)?

KAIROUS ACQUISITION CORP LTD (KACLF) had a return on assets of 0.7% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.

What is KAIROUS ACQUISITION CORP LTD's cash runway?

Based on fiscal year 2024 data, KAIROUS ACQUISITION CORP LTD (KACLF) had $985 in cash against an annual operating cash burn of $730K. This gives an estimated cash runway of approximately 0 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.

Why is KAIROUS ACQUISITION CORP LTD's debt-to-equity ratio negative or unusual?

KAIROUS ACQUISITION CORP LTD (KACLF) has negative shareholder equity of -$5.9M as of fiscal year 2024, which causes the debt-to-equity ratio to appear negative or not meaningful. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.

What is KAIROUS ACQUISITION CORP LTD's Piotroski F-Score?

KAIROUS ACQUISITION CORP LTD (KACLF) has a Piotroski F-Score of 1 out of 9, indicating weak financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are KAIROUS ACQUISITION CORP LTD's earnings high quality?

KAIROUS ACQUISITION CORP LTD (KACLF) has an earnings quality ratio of -6.81x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.