If a cat has black, coal-like deposits on its testicles, it could be folliculitis, primarily caused by hormonal imbalances. This often occurs on the chin and base of the tail. Male cats are more prone to folliculitis on their tails than females. Most cases resolve after spaying/neutering, but a few cases persist.

Folliculitis is not a serious problem, and the treatment is very simple. Just trim the fur in the affected area and wash it with a highly alkaline detergent, such as soapy water and alcohol.
The black, coal-like substance on the cat's testicles could be scabs left from dead fleas or flea droppings. If the cat has fleas, it needs to be treated with flea medication. Regularly maintaining the cat's hygiene is sufficient.