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v3.23.1

Lease (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2023
Lease [Abstract] |
Schedule of prepaid land use rights |
|  | Prepaid |
|  | land |
|  | lease payments |
Balance as of January 1, 2022 |  | $ | 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 |
Amortization charge for the period |  |  | (83,242 | )
Foreign exchange adjustment |  |  | 72,665 |
Balance as of March 31, 2023 |  | $ | 12,350,586 |
Schedule of operating lease expenses |
|  | March 31, 2022 |  |  | March 31, 2023 |
Operating lease cost – straight line |  | $ | 212,691 |  |  | $ | 137,317 |
Schedule of company as lessee |
|  | December 31, |  |  | March 31, |
|  | 2022 |  |  | 2023 |
Property, plant and equipment, at cost |  | $ | 1,890,396 |  |  | $ | 1,893,191 |
Accumulated depreciation |  |  | (251,626 | ) |  |  | (270,027 | )
Impairment |  |  | (662,006 | ) |  |  | (662,985 | )
Property, plant and equipment, net under finance lease |  |  | 976,764 |  |  |  | 960,179 |
Finance lease liabilities, current |  |  | 844,297 |  |  |  | 485,279 |
Finance lease liabilities, non-current |  |  | - |  |  |  | - |
Total finance lease liabilities |  | $ | 844,297 |  |  | $ | 485,279 |
Schedule of finance lease expenses |
|  | 2022 |  |  | 2023 |
Finance lease cost: |  |  |  |  |  |
Depreciation of assets |  | $ | - |  |  | $ | 45,335 |
Interest of lease liabilities |  |  | - |  |  |  | 5,115 |
Total lease expense |  | $ | - |  |  | $ | 50,450 |
Schedule of maturities of lease liabilities |
|  | Operating leases |  |  | Finance leases |
Remainder of 2023 |  | $ | 459,700 |  |  | $ | 492,073 |
2024 |  |  | 253,421 |  |  |  | - |
2025 |  |  | 228,850 |  |  |  | - |
2026 |  |  | 145,617 |  |  |  | - |
2027 |  |  | 12,692 |  |  |  | - |
Thereafter |  |  | - |  |  |  | - |
Total undiscounted cash flows |  |  | 1,100,280 |  |  |  | 492,073 |
Less: imputed interest |  |  | (73,944 | ) |  |  | (6,794 | )
Present value of lease liabilities |  | $ | 1,026,336 |  |  | $ | 485,279 |
Schedule of lease term and discount rate |
|  | December 31, 2022 |  |  | March 31, 2023 |
Weighted-average remaining lease term |  |  |  |  |  |
Land use rights |  |  | 37.9 |  |  |  | 37.7 |
Operating lease |  |  | 3.39 |  |  |  | 3.12 |
Finance lease |  |  | 0.5 |  |  |  | 0.25 |
Weighted-average discount rate |  |  |  |  |  |  |  |
Land use rights |  |  | Nil |  |  |  | Nil |
Operating lease |  |  | 4.94 | % |  |  | 4.97 | %
Finance lease |  |  | 1.40 | % |  |  | 1.40 | %
Schedule of supplemental cash flow information |
|  | March 31, 2022 |  |  | March 31, 2023 |
Operating cash outflows from operating assets |  | $ | 32,451 |  |  | $ | 178,006 |

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