What this means for learners
Balinese and Kota share 20 sounds — roughly 49% of Kota's inventory overlaps with Balinese. Shared sounds are ones a speaker already knows from their native language and will generally produce and perceive accurately without explicit training.
The 21 sounds found only in Kota represent the greatest pronunciation challenge for Balinese speakers. The adult brain tends to map unfamiliar sounds onto the closest native equivalent — a process that produces the characteristic "accent" of a second-language speaker. Learning to hear and produce these sounds as distinct requires focused ear training, not just repetition.
Conversely, Balinese has 4 sounds not used in Kota. Native Kota speakers learning Balinese will face the mirror-image challenge with these sounds.
Phoneme inventories from PHOIBLE. Data reflects one documented inventory per language; some variation exists across dialects and sources.