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Segment Information

3 Months Ended

Mar. 31, 2020

Segment Information [Abstract]

Segment Information

23. Segment Information

The Company used to engage in one business segment, the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion rechargeable batteries for use in a wide array of applications. The Company manufactured five types of Li-ion rechargeable batteries: aluminium-case cell, battery pack, cylindrical cell, lithium polymer cell and high-power lithium battery cell. The Company's products are sold to packing plants operated by third parties primarily for use in mobile phones and other electronic devices.

After the disposal of BAK International and its subsidiaries (see Note 1), the Company focused on producing high-power lithium battery cells. Net revenues for the three months ended March 31, 2019 and 2020 were as follows:

Net revenues by product:

		Three months ended March 31,
		2019				2020
High power lithium batteries used in:
Electric vehicles		$	1,214,086			$	215,118
Light electric vehicles			-				751
Uninterruptable supplies			3,957,589				6,685,405
Total		$	5,171,675			$	6,901,274

Net revenues by geographic area:

		Three months ended March 31,
		2019				2020
Mainland China		$	4,746,726			$	6,876,789
PRC Taiwan			452				-
Israel			121,678				-
USA			223,465				-
India			79,354				24,485
Total		$	5,171,675			$	6,901,274

Substantially all of the Company's long-lived assets are located in the PRC.

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- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

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