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Accounting policies (Tables)

9 Months Ended

Sep. 30, 2021

Accounting policies

Schedule of Estimated fair value of reporting segment

​	​	​	​	​	​	​	​	​	​
​	​	As of December 31, 2020
Method		Retail		Bulk		Services		Manufacturing
Discounted cash flow		80	%	80	%	80	%	80	%
Guideline public company		20	%	20	%	20	%	20	%
Mergers and acquisitions		—	%	—	%	—	%	—	%
​		100	%	100	%	100	%	100	%
​	​	​	​	​	​	​	​	​	​

Schedule of Disaggregation of revenue

The following table presents the Company’s revenue disaggregated by revenue source (unaudited).

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Three Months Ended September 30,						Nine Months Ended September 30,
​		2021			2020			2021			2020
Retail revenue	​	$	5,247,042	​	$	4,993,069	​	$	16,633,137	​	$	18,216,797
Bulk revenue	​		6,868,134	​		6,061,475	​		19,826,075	​		18,368,156
Services revenue	​		3,210,584	​		3,351,935	​		10,514,669	​		9,942,748
Manufacturing revenue	​		1,087,386	​		3,259,778	​		3,244,106	​		10,951,524
Total revenue	​	$	16,413,146	​	$	17,666,257	​	$	50,217,987	​	$	57,479,225

​

Summary of revenue recognized and amounts billed on services segment and manufacturing segment contracts in progress

Revenue recognized and amounts billed on contracts in progress are summarized as follows:

​	​	​	​	​	​	​
​	​	​	​	​	​	​
​	​	September 30, 2021		​	December 31, 2020
Revenue recognized to date on contracts in progress		$	6,808,572	​	$	17,534,449
Amounts billed to date on contracts in progress	​		(6,565,955)	​		(17,791,928)
Retainage	​	​	195,341	​	​	312,130
Net contract asset	​	$	437,958	​	$	54,651

Summary of net balances of billings reflected in the accompanying consolidated balance sheet

The above net balances are reflected in the accompanying condensed consolidated balance sheets as follows:

​	​	​	​	​	​	​
​	​	​	​	​	​	​
​	​	September 30, 2021		​	December 31, 2020
Contract assets		$	483,190		$	516,521
Contract liabilities	​		(45,232)	​		(461,870)
Net contract asset	​	$	437,958	​	$	54,651

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Tabular disclosure of estimated fair value of reporting segment.

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
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