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Concentrations and Credit Risk (Tables)
3 Months Ended
Mar. 31, 2021
Risks and Uncertainties [Abstract]  
Schedule of revenue by major customers by reporting segments
   Three months ended March 31, 
   2020   2021 
Customer A  $2,093,093    30.33%  $2,903,261    30.83%
Customer B    *    *    1,789,045    19.00%
Customer C    *    *    1,348,200    14.32%
Customer D   3,796,267    55.01%   *    * 

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

Schedule of accounts receivable by major customer
   December 31,
2020
   March 31,
2021
 
Customer A  $3,148,737    11.23%  $6,335,867    28.13%
Zhengzhou BAK Battery Co., Ltd (note a)   15,258,164    54.42%   8,437,625    37.46%
Schedule of net purchase by suppliers
   Three months ended March 31, 
   2020   2021 
Supplier A  $*   *   $659,513    10.21%
Zhengzhou BAK Battery Co., Ltd (note a)   *    *    1,259,309    19.49%
Shenzhen BAK (note b)   3,841,680    82.43%   *    * 

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

Schedule of accounts payable by suppliers
   December 31,
2020
   March 31,
2021
 
Supplier B  $9,272,478    47.40%  $1,728,201    19.08%
Supplier C   2,017,814    10.32%   950,038    10.49%
Supplier D   *    *    947,819    10.46%
Schedule of transactions
   Three months ended
March 31,
 
   2020   2021 
         
Sales of finished goods and raw materials to        
BAK Shenzhen (note b)  $69,226   $- 
Zhengzhou BAK Battery Co., Ltd (note a)   -    108,290 
Zhengzhou BAK Electronics Co., Ltd.  (note c)   -    412,353 
   December 31, 2020   March 31, 2021 
Trade accounts and bills receivables, net          
Zhengzhou BAK Electronics Co., Ltd (note c)  $-   $461,024 
Zhengzhou BAK New Energy Vehicle Co., Ltd (note d)   1,759,050    911,599 
Notes:  
a Mr. Xiangqian Li, the Company’s former CEO, is a director of Zhengzhou BAK Battery Co., Ltd. Up to the date of this report, Zhengzhou BAK Battery Co., Ltd. repaid $2,327,491 to the Company.
b Mr. Xiangqian Li is a director of Shenzhen BAK and BAK Shenzhen.
c BAK Shenzhen has 95% equity interests in Zhengzhou BAK Electronics Co., Ltd. Up to the date of this report, Zhengzhou BAK Electronics Co., Ltd. repaid nil to the Company.
d Mr. Xiangqian Li is a director of Zhengzhou BAK New Energy Vehicle Co., Ltd. For the three months ended March 31, 2020 and 2021, sales of finished goods and raw materials to Zhengzhou BAK New Energy Vehicle Co., Ltd were nil. Up to the date of this report, Zhengzhou BAK New Energy Technology Co., Ltd repaid nil to the Company.