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Concentrations and Credit Risk (Tables)

3 Months Ended

Mar. 31, 2017

SCHEDULE OF REVENUE BY MAJOR CUSTOMERS BY REPORTING SEGMENTS [Table Text Block]

			Three months ended March 31,
			2016						2017
	Customer A	$	*			*		$	3,110,679			83.71%
	Customer B		1,362,787			42.60%			*			*
	Customer C	$	1,265,844			39.57%		$	*			*

SCHEDULE OF CUSTOMER ACCOUNTED FOR MORE THAN 10% OF THE COMPANY'S TOTAL TRADE ACCOUNTS RECEIVABLE [Table Text Block]

			December 31, 2016						March 31, 2017
	Customer A	$	857,180			34.73%		$	4,555,928			76.06%
	Customer B		1,286,206			52.11%			1,151,496			19.22%

SCHEDULLE OF TRANSACTIONS WITH THE FORMER SUBSIDIARIES [Table Text Block]

			Three months ended March 31,
			2016			2017
	Purchase of inventories from
	BAK Tianjin	$	140,400		$	-
	Shenzhen BAK		11,888			2,362,444
	Zhengzhou BAK Battery Co., Ltd*		-			12,457
	Sales of finished goods to
	BAK Tianjin		27,007			26,546
	Shenzhen BAK		215,178			60,797
	Zhengzhou BAK Battery Co., Ltd*	$	-		$	13,648

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SCHEDULE OF CUSTOMER ACCOUNTED FOR MORE THAN 10% OF THE COMPANY'S TOTAL TRADE ACCOUNTS RECEIVABLE

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Schedule of transaction with former subsidiaries

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- Definition

Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.

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