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v3.23.1

Lease (Tables) | 12 Months Ended
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Dec. 31, 2022
Lease [Abstract] |
Schedule of prepaid land use rights |
|  | Prepaid land lease payments |
Balance as of January 1, 2021 |  | $ | 7,500,780 |
Addition for the year |  |  | 6,188,764 |
Amortization charge for the year |  |  | (189,044 | )
Foreign exchange adjustment |  |  | 296,730 |
Balance as of December 31, 2021 |  |  | 13,797,230 |
Amortization charge for the year |  |  | (338,706 | )
Foreign exchange adjustment |  |  | (1,097,361 | )
Balance as of December 31, 2022 |  | $ | 12,361,163 |
Schedule of net investment in sales-type leases |
|  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2022 |
Total future minimum lease payments receivable |  | $ | 1,737,817 |  |  |  | - |
Less: unearned income, representing interest |  |  | (108,773 | ) |  |  | - |
Present value of minimum lease payments receivables |  |  | 1,629,044 |  |  |  | - |
Less: Current portion |  |  | (790,516 | ) |  |  | - |
Non-current portion |  | $ | 838,528 |  |  |  | - |
Schedule of operating lease expenses |
|  | December 31, 2021 |  |  | December 31, 2022 |
Operating lease cost – straight line |  | $ | 539,075 |  |  | $ | 495,478 |
Schedule of finance lease |
|  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2022 |
Property, plant and equipment, at cost |  | $ | - |  |  | $ | 1,890,396 |
Accumulated depreciation |  |  | - |  |  |  | (251,626 | )
Impairment |  |  | - |  |  |  | (662,006 | )
Property, plant and equipment, net under finance lease |  |  | - |  |  |  | 976,764 |
Finance lease liabilities, current |  |  | - |  |  |  | 844,297 |
Finance lease liabilities, non-current |  |  | - |  |  |  | - |
Total finance lease liabilities |  | $ | - |  |  | $ | 844,297 |
Schedule of finance lease expenses |
|  |  |  |  | 2021 |  |  | 2022 |
Finance lease cost: |  |  |  |  |  |  |  |  |  |  |  |
Depreciation of assets |  | $ |  |  |  | $ | - |  |  | $ | 76,861 |
Interest of lease liabilities |  |  |  |  |  |  | - |  |  |  | 8,672 |
Total lease expense |  | $ |  |  |  | $ | - |  |  | $ | 85,533 |
Schedule of maturities of lease liabilities |
|  | Operating leases |  |  | Finance leases |
2023 |  | $ | 634,361 |  |  | $ | 856,117 |
2024 |  |  | 251,947 |  |  |  | - |
2025 |  |  | 227,519 |  |  |  | - |
2026 |  |  | 144,770 |  |  |  | - |
2027 |  |  | 11,566 |  |  |  | - |
Thereafter |  |  | - |  |  |  | - |
Total undiscounted cash flows |  |  | 1,270,163 |  |  |  | 856,117 |
Less: imputed interest |  |  | (87,445 | ) |  |  | (11,820 | )
Present value of lease liabilities |  | $ | 1,182,718 |  |  | $ | 844,297 |
Schedule of lease term and discount rate |
|  | December 31, 2021 |  |  | December 31, 2022 |
Weighted-average remaining lease term |  |  |  |  |  |
Land use rights |  |  | 38.9 |  |  |  | 37.9 |
Operating leases |  |  | 2.32 |  |  |  | 3.39 |
Finance lease |  |  | - |  |  |  | 0.5 |
Weighted-average discount rate |  |  |  |  |  |  |  |
Land use rights |  |  | Nil |  |  |  | Nil |
Operating lease |  |  | 5.88 | % |  |  | 4.94 | %
Finance lease |  |  | - |  |  |  | 1.40 | %
Schedule of supplemental cash flow |
|  | December 31, 2021 |  |  | December 31, 2022 |
Operating cash outflows from operating assets |  | $ | 447,734 |  |  | $ | 230,382 |

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