XML 54 R33.htm IDEA: XBRL DOCUMENT v3.23.1

Organization and Nature of Operations (Tables)

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Major Subsidiaries, VIE and Subsidiaries of VIE

As of December 31, 2022, the Company’s major subsidiaries, VIE and the subsidiaries of the VIE (“VIEs”, refer to VIE and its subsidiaries as a whole, where appropriate) are as follows:

Entities Subsidiaries:

Date of incorporation establishment

Place of incorporation establishment

Percentage of direct or indirect ownership

Principal activities

Direct

Indirect

Ehfly Technology Limited (“Ehfly”)

December 5, 2014

Hong Kong

100

%

—

Product sales investment holding

EHang Intelligent Equipment (Guangzhou) Co., Ltd. (“EHang Intelligent” or the “WFOE”)

October 15, 2015

PRC

100

%

—

Research and development, manufacturing and product sales

Yunfu EHang Intelligent Technology Limited (“EHang Yunfu”)

June 15, 2020

PRC

68.5

%

—

Research and development, manufacturing and product sales

Variable Interest Entity

Guangzhou EHang Intelligent Technology Co., Ltd. (“EHang GZ” or the “VIE”)

August 8, 2014

PRC

—

100

%

Research and development, manufacturing and product sales

Entities VIE’s Subsidiaries

Date of incorporation establishment

Place of incorporation establishment

Percentage of direct or indirect ownership

Principal activities

Direct

Indirect

Guangdong EHang General Aviation Co., Ltd. (“EHang Aviation”)

March 11, 2021

PRC

—

100

%(a)

Operational flight services

(a) EHang GZ and EHang Intelligent hold 51% and 49% equity interests in EHang Aviation, respectively.

Summary of Financial Statement Balances and Amounts of the Group's VIE and the VIE's Subsidiaries

The following financial statement balances and amounts of the Group’s VIEs were included in the accompanying consolidated financial statements:

		As of December 31,
		2021				2022
		RMB				RMB				US$
ASSETS
Cash and cash equivalents			8,014				11,404				1,653
Accounts receivable, net			10,959				202				29
Inventories			839				837				121
Prepayments and other current assets			4,302				3,653				530
Amounts due from the Company and its subsidiaries			25,774				6,911				1,002
Property and equipment, net			2,032				1,273				185
Right-of-use assets, net			—				799				116
Intangible assets, net			77				229				33
Other non-current assets			97				39				6
Total assets			52,094				25,347				3,675
LIABILITIES
Accounts payable			3,025				3,100				449
Contract liabilities			1,677				2,027				294
Current portion of long-term bank loans			1,000				5,154				747
Accrued expenses and current liabilities			18,053				19,712				2,858
Amounts due to the Company and its subsidiaries			45,991				55,451				8,040
Long-term bank loans			9,000				3,846				558
Unrecognized tax benefit			588				588				85
Lease liabilities			—				800				116
Total liabilities			79,334				90,678				13,147

		For the year ended December 31,
		2020				2021				2022
		RMB				RMB				RMB				US$
Revenues			68,372				28,399				10,147				1,471
- Third-party revenue			35,280				230				6				1
- Inter-company revenue			33,092				28,169				10,141				1,470
Net profit (loss)			25,755				(8,534	)			(38,091	)			(5,523	)
Net cash (used in) provided by operating activities			(5,118	)			(3,482	)			4,627				671
Net cash used in investing activities			(107	)			(878	)			(237	)			(34	)
Net cash provided by (used in) financing activities			—				5,000				(1,000	)			(145	)
Net (decrease) increase in cash, cash equivalents and restricted cash			(5,225	)			640				3,390				492

X

- Definition

Summary of major subsidiaries Variable interest entities(VIE) and subsidiaries of VIE.

+ References

No definition available.

+ Details

Name:	eh_SummaryOfMajorSubsidiariesVIEAndSubsidiariesOfVIETableTextBlock
Namespace Prefix:	eh_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 5A
-URI https://asc.fasb.org/extlink&oid=123419778&loc=SL6759159-111685

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 6
-URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5747-111685

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=123419778&loc=SL6228884-111685

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5728-111685

+ Details

Name:	us-gaap_ScheduleOfVariableInterestEntitiesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration