XML 40 R29.htm IDEA: XBRL DOCUMENT
v3.21.2

LEASES (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2021
Leases |
Schedule of components of lease costs |
Schedule of components of lease costs |  |  |  |  |  |
|  | Three months ended |  |  | Three months ended |
|  | September 30, 2021 |  |  | September 30, 2020 |
|  | Operating |  |  | Finance |  |  | Operating |  |  | Finance |
|  | Leases |  |  | Leases |  |  | Leases |  |  | Leases |
Lease cost in general and administrative expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating lease expense |  | $ | 124,885 |  |  | $ | - |  |  | $ | 104,380 |  |  | $ | - |
Amortization of finance lease ROU assets |  |  | - |  |  |  | 34,129 |  |  |  | - |  |  |  | 49,713 |
Total lease cost in general and administrative expenses |  |  | 124,885 |  |  |  | 34,129 |  |  |  | 104,380 |  |  |  | 49,713 |
Lease cost in other expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest on finance lease liabilities |  |  | - |  |  |  | 2,397 |  |  |  | - |  |  |  | 21,530 |
Total lease cost in other expense |  |  | - |  |  |  | 2,397 |  |  |  | - |  |  |  | 21,530 |
Total lease cost |  | $ | 124,885 |  |  | $ | 36,526 |  |  | $ | 104,380 |  |  | $ | 71,243 |
|  | Nine months ended |  |  | Nine months ended |
|  | September 30, 2021 |  |  | September 30, 2020 |
|  | Operating |  |  | Finance |  |  | Operating |  |  | Finance |
|  | Leases |  |  | Leases |  |  | Leases |  |  | Leases |
Lease cost in general and administrative expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating lease expense |  | $ | 366,863 |  |  | $ | - |  |  | $ | 297,459 |  |  | $ | - |
Amortization of finance lease ROU assets |  |  | - |  |  |  | 106,122 |  |  |  | - |  |  |  | 289,277 |
Total lease cost in general and administrative expenses |  |  | 366,863 |  |  |  | 106,122 |  |  |  | 297,459 |  |  |  | 289,277 |
Lease cost in other expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest on finance lease liabilities |  |  | - |  |  |  | 5,365 |  |  |  | - |  |  |  | 27,585 |
Total lease cost in other expense |  |  | - |  |  |  | 5,365 |  |  |  | - |  |  |  | 27,585 |
Total lease cost |  | $ | 366,863 |  |  | $ | 111,487 |  |  | $ | 297,459 |  |  | $ | 316,862 |
Schedule of cash flow information related to leases |
Schedule of cash flow information related to leases |  |  |
|  | Nine months ended |
|  | September 30, |
|  | 2021 |  |  | 2020 |
Leasing activity in cash flows from operating activities: |  |  |  |  |  |  |  |
Payments under operating leases |  |  | (363,600 | ) |  |  | (185,388 | )
Interest payments on finance lease liabilities |  |  | (5,365 | ) |  |  | (27,585 | )
Total leasing activity in cash flows from operating activities |  |  | (368,965 | ) |  |  | (212,973 | )
Leasing activity in cash flows from financing activities: |  |  |  |  |  |  |  |
Principal payments on finance lease liabilities |  |  | (72,386 | ) |  |  | (259,231 | )
Total leasing activity in cash flows from financing activities: |  |  | (72,386 | ) |  |  | (259,231 | )
Schedule of weighted average remaining lease term and weighted average discount rate |
Schedule of weighted average remaining lease term and weighted average discount rate |  |  |  |  |  |
|  | September 30, |  |  | December 31, |
|  | 2021 |  |  | 2020 |
Weighted average remaining lease term (years) - operating leases |  |  | 2.4 |  |  |  | 2.6 |
Weighted average remaining lease term (years) - finance leases |  |  | 0.8 |  |  |  | 1.1 |
Weighted average discount rate - operating leases |  |  | 6.37 | % |  |  | 6.52 | %
Weighted average discount rate - finance leases |  |  | 3.09 | % |  |  | 3.95 | %
Schedule of future annual minimum cash payments required under operating lease |
Schedule of future annual minimum cash payments required under operating lease |  |  |  |  |  |  |  |  |
|  | Operating |  |  | Finance |  |  |  |
Future minimum lease payments |  | Leases |  |  | Leases |  |  | Total |
2021 |  | $ | 107,567 |  |  | $ | 24,826 |  |  | $ | 132,393 |
2022 |  |  | 420,694 |  |  |  | 177,626 |  |  |  | 598,320 |
2023 |  |  | 381,537 |  |  |  | 46,983 |  |  |  | 428,520 |
2024 |  |  | 84,736 |  |  |  | - |  |  |  | 84,736 |
2025 |  |  | 5,387 |  |  |  | - |  |  |  | 5,387 |
Total future minimum lease payments |  |  | 999,921 |  |  |  | 249,435 |  |  |  | 1,249,356 |
Less: Amount representing interest |  |  | (72,772 | ) |  |  | (5,278 | ) |  |  | (78,050 | )
Present value of lease liabilities |  |  | 927,149 |  |  |  | 244,157 |  |  |  | 1,171,306 |
Less: current portion |  |  | (376,602 | ) |  |  | (155,508 | ) |  |  | (532,110 | )
Long-term portion |  | $ | 550,547 |  |  | $ | 88,649 |  |  | $ | 639,196 |

X
- References No definition available. + Details
Name: | celh_DisclosureLeasesAbstract
Namespace Prefix: | celh_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | celh_ScheduleOfOperatingLeasesOfLesseeDisclosureTextBlock
Namespace Prefix: | celh_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | celh_ScheduleOfWeightesdAverageRemainingLeaseTermAndWeightedAverageDiscountRateTableTextBlock
Namespace Prefix: | celh_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=123406913&loc=d3e41502-112717 + Details
Name: | us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration