KNIH 10-K & 10-Q changes, risk factors and insider trading
Kioni Holdings Ltd · OTC · Services-Management Services · CIK 2011134 · All filings on SEC.gov
At a glance
What changed in the latest 10-K
Risk Factors
Not applicable for smaller reporting companies.
No wording changes found in this section.
Full comparison: every changed paragraph (0)
Management's Discussion & Analysis (MD&A)
Largest changes
Insee in full comparison2024,2025, the total expenses were$148,010$145,837 as compared to$16,550$148,010 in the20232024 fiscal year. Thisincreasedecrease in total expense was generallyduedecreasetoconsultancythefeeexpensesand gain on acquisition of subsidiary in2024 was for a full year while the fiscal year 2023 was only about one month from the incorporation date of November 28 2023 to December 31,2023. The main expenses in20242025 were professional fees of$44,857,$13,414,generalSalaryadministrative overheadexpenses of$125,866$98,393 andaauditgainfeeon the acquisition of a subsidiary of $22,713.13,563. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contractedcontractedservices, such as legal and accounting.
“Revenues increased by $53,169 from $9,600 to $62,769 primarily since the revenues in 2024 were for a full year while the fiscal year 2023 was only about one month from the incorporation date of November 28 2023 to December 31, 2023. Revenue was mainly derived from to the provision of bookkeeping and corporate services.”see in full comparison
Cash provided by operating activities for the years ended December 31, 2025 was $249,667 and cash used in operating activities forsee in full comparisonthe years ended December 31, 2024, and 20232024 was$179,113 and $5,050, respectively,$179,113, which was primarily attributable to our net profit/ (loss) for such years.
Netsee in full comparisonlossprofit for the year ended December 31,20242025 was $328,025$96,041compared to the net loss of$12,950$96,041 in2023,2024, an increase inlossprofit of$83,091.$424,066. As explainedbelow,above, a significant portion of thelossesprofit for20242025 is attributable to an increase inprofessional and administrative expensesrevenue of the Company.
“Revenues increased by $441,915 from $62,769 to $504,684 primarily since the revenues in 2025 were increase business advisory in 2025.”see in full comparison
Cash provided in investing activities for the years ended December 31, 2025 was $0. 2024 was $67,484 which cash acquired on acquisition of subsidiary.see in full comparisonCash used in investing for the period 2023 was $5,700 which website development.
Full comparison: every changed paragraph (8)
Revenues increased by $441,915 from $62,769 to $504,684 primarily since the revenues in 2025 were increase business advisory in 2025.
Revenues increased by $53,169 from $9,600 to $62,769
primarily since the revenues in 2024 were for a full year while the fiscal year 2023 was only about one month from the incorporation date
of November 28 2023 to December 31, 2023. Revenue was mainly derived from to the provision of bookkeeping and corporate services.
Net lossprofit for the year ended December 31, 20242025 was
$328,025 $96,041
compared to the net loss of $12,950$96,041 in 2023,2024, an increase in lossprofit of $83,091.$424,066. As explained below,above, a significant portion of
the lossesprofit for
2024 2025 is attributable to an increase in professional and administrative expensesrevenue of the Company.
In 2024,2025, the total expenses were $148,010$145,837 as compared
to $16,550$148,010 in the 20232024 fiscal year. This increasedecrease in total expense was generally duedecrease toconsultancy thefee expensesand gain on acquisition of
subsidiary in 2024 was for a full year while
the fiscal year 2023 was only about one month from the incorporation date of November 28 2023 to December 31, 2023. The main expenses
in 20242025 were professional fees of $44,857,$13,414, generalSalary administrative overheadexpenses of $125,866$98,393 and aaudit gainfee on the acquisition of a subsidiary of
$22,713.13,563. General
and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted
contracted services, such as legal and accounting.
The Company recorded a net lossprofit of $96,041$328,025 and $12,950net
loss $96,041 for the years ended
December 31, 20242025 and 2023,2024, respectively.
Cash provided by operating activities for the years
ended December 31, 2025 was $249,667 and cash used in operating activities for the years ended December 31, 2024,
and 20232024 was $179,113 and $5,050, respectively,$179,113, which was primarily attributable to
our net profit/ (loss) for such years.
Cash provided in investing activities for the years
ended December 31, 2025 was $0. 2024 was $67,484 which cash acquired on acquisition of subsidiary. Cash used in investing for the period 2023 was $5,700
which website development.
For the year ended December 31, 2024, net cash flows provided by financing
activities was $112,000.
What changed in the latest 10-Q
Risk Factors
We could not find a separate Risk Factors item in the latest 10-Q. Some companies leave it out of quarterly reports; see the annual 10-K risk factors and the original filing. Open the filing on SEC.gov.
Management's Discussion & Analysis (MD&A)
Largest changes
For thesee in full comparisonthree-monthsix-month period endedMarchJune31,30, 2026, net cashcashflows used in operating activities was$89,264$103,132 mainly of net profit and thedecreasechange incurrenttradeassets.receivable and accounts payables and accruals.
During thesee in full comparisonthree-monthsix-month period endedMarchJune31,30, 2026, weweincurred total expenses and professional fees of$61,586$113,663 (2025:$23,716$25,034). General and administrative and professional fee expenses incurredincurredgenerally related to corporate overhead, financial and administrative contracted services, such as legal and accounting.
Our net loss for thesee in full comparisonthree-monthsix-month period endedMarchJune 30,31,2026 was$42,548$94,458 (2025: profit$13,917$9,279).
As atsee in full comparisonMarchJune31,30, 2026 our total assets were$400,046$399,565 compared to $410,759 at December 31, 2025. As atMarchJune31,30, 2026 our current liabilities were$109,560$203,537 compared to $77,725 in current liabilities as at December 31, 2025.
During thesee in full comparisonthree-monthsix-month period endedMarchJune31,30, 2026, thetheCompany recorded cost of revenue of$7,706$7,833 (2025: $nil) for the provision of business advisory services.
Full comparison: every changed paragraph (7)
Three-Month Period Ended MarchJune 31,30, 2026, Compared
to Three Months Ended MarchJune 31,30, 2025
During the three-monthsix-month period ended MarchJune 31,30, 2026, the
the Company recorded cost of revenue of $7,706$7,833 (2025: $nil) for the provision of business advisory services.
During the three-monthsix-month period ended MarchJune 31,30, 2026, we
we incurred total expenses and professional fees of $61,586$113,663 (2025: $23,716$25,034). General and administrative and professional fee expenses incurred
incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting.
Our net loss for the three-monthsix-month period ended MarchJune 30,
31, 2026 was $42,548$94,458 (2025: profit $13,917$9,279).
As at MarchJune 31,30, 2026 our total assets were $400,046$399,565
compared to $410,759 at December 31, 2025. As at MarchJune 31,30, 2026 our current liabilities were $109,560$203,537 compared to $77,725 in current liabilities
as at December 31, 2025.
Stockholders’ equity was $290,486$196,028 as of MarchJune
31,30, 2026 compared to stockholders’ equity of $333,034 as of December 31, 2025.
For the three-monthsix-month period ended MarchJune 31,30, 2026, net cash
cash flows used in operating activities was $89,264$103,132 mainly of net profit and the decreasechange in currenttrade assets.receivable and accounts payables and accruals.
KNIH insider buying and selling (Form 4)
Since 2026-04-11, insiders reported open-market purchases in 0 Form 4 filings and open-market sales in 0 filings. Totals add up every open-market (code P and S) line in those filings, using the prices reported in the filings. Awards, option exercises, tax withholding and gifts are listed below but not counted.
No Form 4 stock transactions in this period.
Well-known investors holding KNIH (13F)
None of the 59 investors we track reported a position in their latest 13F.