The film addresses the sensitive topic of suicides, exploring their causes and how to cope with such moments. Critics have praised its performances and music, making it a noteworthy watch.

Siva Sashu remarked that the film draws inspiration from the Kali purusha concept in Indian mythology, aiming to highlight moments when a suicidal individual can be encouraged to recognize the value of life.

Kali features a cast including Naresh Agastya, Prince Cecil, Neha Krishnan, Gowtham Raju, Gundu Sudarshan, Kedar Shankar, CVL Narasimha Rao, Manichandana, Madhu Mani, and Trinadh. Produced by T. Leela Gowtham Varma under Rudra Creations, the film's music was composed by Jeevan Babu, with cinematography by Nishanth Katari and Ranaman Jagarlamudi. The editing was done by Vijay Vardhan, and the lyrics for all songs were penned by Ramjogayya Sastry.