I'm assuming this kao is intended to be a tanuki, based on the shapeshifting headwear and the inclusion of a more traditional-looking yellow tanuki buddy.
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Positive
Happy, laughing, excited, in love, etc.
Negative
Upset, scared, confused, apologetic, embarrassed, etc.
Neutral
Actions, hello/goodbye, holidays, and weather.
With Friends
While there are some differences between the iterations of the yellow tanuki friend, they're stylistically similar enough that I'm grouping them together.
???
Honestly, I'm not sure what this is or what it's intended to represent.