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Concentrations and Credit Risk (Tables)

9 Months Ended

Sep. 30, 2020

Concentrations and Credit Risk [Abstract]

Schedule of revenue by major customers by reporting segments

		Three months ended September 30,
		2019								2020
Sales of finished goods and raw materials
Customer A		$	2,118,783				26.19	%		$	1,588,192				14.95	%
Customer B			2,264,415				27.99	%			*				*
Customer C			*				*				1,278,893				12.04	%
Zhengzhou BAK Battery Co., Ltd (note a)			1,941,101				23.99	%			4,269,312				40.2	%
Zhengzhou BAK New Energy Technology Co., Ltd (note b)			*				*	%			1,896,207				17.85	%

*

Comprised less than 10% of net revenue for the respective period.

		Nine months ended September 30,
		2019								2020
Sales of finished goods and raw materials
Customer A		$	5,994,110				34.19	%		$	5,793,828				26.16	%
Customer B			3,330,675				19.00	%			*				*
Customer C			*				*				2,908,728				13.13	%
Customer D			*				*				3,787,585				17.10	%
Zhengzhou BAK Battery Co., Ltd (note a)			1,941,101				11.07	%			4,269,312				19.28

*

Comprised less than 10% of net revenue for the respective period.

Schedule of accounts receivable by major customer

		December 31, 2019								September 30, 2020
Customer A		$	1,725,293				21.93	%		$	2,087,657				11.09	%
Customer B			1,713,628				21.78	%			*				*
Customer D			*				*				4,373,326				23.23	%
Customer E			902,309				11.47	%			*				*
Customer F			830,821				10.56	%			*				*
Zhengzhou BAK New Energy Technology Co., Ltd (note b)			*				*				2,103,771				11.17	%
Zhengzhou BAK Battery Co., Ltd (note a)			*				*				4,970,545				26.40	%

*

Comprised less than 10% of account receivable (net) for the respective period.

Schedule of net purchase by suplier

		Three months ended September 30,
		2019								2020
Supplier A		$	1,949,106				22.67	%		$	*				*
Supplier B			*				*				4,329,602				72.65	%
Zhengzhou BAK New Energy Vehicle Co., Ltd (note b)			3,838,213				44.64	%			*				*

		Nine months ended September 30,
		2019								2020
Supplier A		$	2,940,420				20.43	%		$	*				*
Supplier B			*				*				4,329,602				36.47	%
Shenzhen BAK (note c)			*				*				3,841,680				32.35	%
Zhengzhou BAK New Energy Vehicle Co., Ltd (note b)			3,838,213				26.67	%			*				*

*

Comprised less than 10% of net purchase for the respective period.

Schedule of accounts payable by suplier

		December 31, 2019								September 30, 2020
Supplier B			*				*				4,798,233				38.04	%
Supplier C		$	1,126,582				10.10	%		$	*				*

Schedule of transactions with the former subsidiaries

		Three months ended September 30,								Nine months ended September 30,
		2019				2020				2019				2020
Purchase of inventories from
BAK Shenzhen (note c)		$	-			$	-			$	65,102			$	-

Sales of finished goods and raw materials to
BAK Shenzhen (note c)			-				-				769,052				-
Zhengzhou BAK New Energy Technology Co., Ltd (note b)			-				1,896,207				-				1,896,207

	Notes:
	a	Mr. Xiangqian Li, the Company’s former CEO, is a director of Zhengzhou BAK Battery Co., Ltd.
	b	Mr. Xiangqian Li, is a director of Zhengzhou BAK New Energy Vehicle Co., Ltd, which has 29% equity interests in Zhengzhou BAK New Energy Technology Co., Ltd
	c	Mr. Xiangqian Li is a director of BAK Shenzhen and Shenzhen BAK