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Concentrations and Credit Risk (Tables) | 9 Months Ended
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Sep. 30, 2021
Risks and Uncertainties [Abstract] |
Schedule of customers that individually comprised 10% or more of net revenue |
|  | Three months ended September 30, |
|  | 2020 |  |  | 2021 |
Sales of finished goods and raw materials |  |  |  |  |  |  |  |  |  |  |  |
Customer A |  | $ | 1,588,192 |  |  |  | 14.95 | % |  | $ | * |  |  |  | * |
Customer C |  |  | 1,278,893 |  |  |  | 12.04 | % |  |  | 3,103,626 |  |  |  | 32.46 | %
Customer D |  |  | * |  |  |  | * |  |  |  | 1,081,071 |  |  |  | 11.31 | %
Zhengzhou BAK Battery Co., Ltd (note a) |  |  | 4,269,312 |  |  |  | 40.20 | % |  |  | * |  |  |  | * |
Zhengzhou BAK New Energy Technology Co., Ltd (note d) |  |  | 1,896,207 |  |  |  | 17.85 | % |  |  | * |  |  |  | * |
| * | Comprised less than 10% of net revenue for the respective period.
|  | Nine months ended September 30, |
|  | 2020 |  |  | 2021 |
Sales of finished goods and raw materials |  |  |  |  |  |  |  |  |  |  |  |
Customer A |  | $ | 5,793,828 |  |  |  | 26.16 | % |  | $ | 2,583,245 |  |  |  | 10.39 | %
Customer B |  |  | * |  |  |  | * |  |  |  | 2,777,456 |  |  |  | 11.17 | %
Customer C |  |  | 2,908,728 |  |  |  | 13.13 | % |  |  | 4,693,308 |  |  |  | 18.87 | %
Customer D |  |  | * |  |  |  | * |  |  |  | 3,360,174 |  |  |  | 13.51 | %
Customer E |  |  | 3,787,585 |  |  |  | 17.10 | % |  |  | * |  |  |  | * |
Zhengzhou BAK Battery Co., Ltd (note a) |  |  | 4,269,312 |  |  |  | 19.28 | % |  |  | * |  |  |  | * |
| * | Comprised less than 10% of net revenue for the respective period.
|  | December 31, 2020 |  |  | September 30, 2021 |
Customer A |  | $ | 3,148,737 |  |  |  | 11.23 | % |  | $ | 2,845,127 |  |  |  | 12.94 | %
Customer C |  |  | * |  |  |  | * |  |  |  | 3,538,038 |  |  |  | 16.10 | %
Zhengzhou BAK Battery Co., Ltd (note a) |  |  | 15,258,164 |  |  |  | 54.42 | % |  |  | 4,562,413 |  |  |  | 20.76 | %
| * | Comprised less than 10% of account receivable (net) for the respective period.
Schedule of suppliers that individually comprised 10% or more of net purchase |
|  | Three months ended September 30, |
|  | 2020 |  |  | 2021 |
Supplier A |  | $ | * |  |  |  | * |  |  | $ | 810,963 |  |  |  | 13.29 | %
Supplier B |  |  | 4,329,602 |  |  |  | 72.65 | % |  |  | 704,401 |  |  |  | 11.54 | %
|  | Nine months ended September 30, |
|  | 2020 |  |  | 2021 |
Supplier B |  |  | 4,329,602 |  |  |  | 36.47 | % |  |  | * |  |  |  | * |
Shenzhen BAK (note b) |  |  | 3,841,680 |  |  |  | 32.35 | % |  |  | * |  |  |  | * |
| * | Comprised less than 10% of net purchase for the respective period.
|  | December 31, 2020 |  |  | September 30, 2021 |
Supplier B |  | $ | 9,272,478 |  |  |  | 47.40 | % |  | $ | * |  |  |  | * |
Supplier C |  |  | 2,017,814 |  |  |  | 10.32 | % |  |  | 970,564 |  |  |  | 17.99 | %
Supplier D |  |  | * |  |  |  | * |  |  |  | 709,952 |  |  |  | 13.16 | %
Schedule of transactions |
|  | Three months ended September 30, |  |  | Nine months ended September 30, |
|  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |
Purchase of inventories from |  |  |  |  |  |  |  |  |  |  |  |
Zhengzhou BAK Battery Co., Ltd (note a) |  |  | - |  |  |  | 477,185 |  |  |  | - |  |  |  | 1,736,494 |
Sales of finished goods and raw materials to |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BAK Shenzhen (note b) |  |  | - |  |  |  | - |  |  |  |  |  |  |  | 18,402 |
Zhengzhou BAK Electronics Co., Ltd (note c) |  |  | - |  |  |  | 746 |  |  |  | - |  |  |  | 413,099 |
Zhengzhou BAK Battery Co., Ltd (note a) |  |  | - |  |  |  | 6,982 |  |  |  |  |  |  |  | 148,564 |
|  | December 31, 2020 |  |  | September 30, 2021 |
Trade accounts and bills receivables, net |  |  |  |  |  |
Zhengzhou BAK Electronics Co., Ltd (note c) |  | $ | - |  |  |  | 422,080 |
Zhengzhou BAK New Energy Technology Co., Ltd (note d) |  |  | 1,759,050 |  |  |  | 840,675 |
| 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 BAK Shenzhen and Shenzhen BAK.
| 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 $27,839 to the Company.
| d | Mr. Xiangqian Li, is a director of Zhengzhou BAK New Energy Technology Co., Ltd. Up to the date of this report, Zhengzhou BAK New Energy Technology Co., Ltd repaid $219,943 to the Company. |  |

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