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v3.23.1

Concentrations and Credit Risk (Tables) | 3 Months Ended
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Mar. 31, 2023
Risks and Uncertainties [Abstract] |
Schedule of customers net revenue |
|  | Three months ended March 31, |
Sales of finished goods and raw materials |  | 2022 |  |  | 2023 |
Customer A |  | * |  |  | * |  |  | 13,947,344 |  |  | 32.90 | %
Customer B |  |  | 27,993,072 |  |  |  | 34.91 | % |  |  | * |  |  |  | * |
Zhengzhou BAK Battery Co., Ltd (note 15) |  |  | 25,823,532 |  |  |  | 32.20 | % |  |  | 9,323,839 |  |  |  | 21.99 | %
| * | Comprised less than 10% of net revenue for the respective period.
Schedule of customers net trade receivable |
|  | December 31, 2022 |  |  | March 31, 2023 |
Customer A |  | $ | 4,004,880 |  |  |  | 18.94 | % |  | $ | * |  |  |  | * |
Customer C |  |  | * |  |  |  | * |  |  |  | 3,283,494 |  |  |  | 14.18 | %
Zhengzhou BAK Battery Co., Ltd (note 15) |  |  | 9,156,383 |  |  |  | 43.30 | % |  |  | 14,251,802 |  |  |  | 61.56 | %
* | Comprised less than 10% of net accounts receivable for the respective period.
Schedule of supplier net purchase |
|  | Three months ended March 31, |
|  | 2022 |  |  | 2023 |
Supplier A |  | $ | * |  |  |  | * |  |  | $ | 5,532,709 |  |  |  | 15.38 | %
Supplier B |  |  | 20,631,815 |  |  |  | 25.30 | % |  |  | * |  |  |  | * |
Supplier C |  |  | 19,332,674 |  |  |  | 23.71 | % |  |  | 6,580,232 |  |  |  | 18.29 | %
* | Comprised less than 10% of net purchase for the respective period.
Schedule of suppliers trade payable |
|  | December 31, 2022 |  |  | March 31, 2023 |
Supplier A |  | $ | 4,064,942 |  |  |  | 12.50 | % |  | $ | 4,702,179 |  |  |  | 13.16 | %
Supplier C |  |  | * |  |  |  | * |  |  |  | 5,612,973 |  |  |  | 15.71 | %
Zhengzhou BAK Battery Co., Ltd (note 15) |  |  | 5,629,343 |  |  |  | 17.31 | % |  |  | * |  |  |  | * |

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- Definition Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer. + References No definition available. + Details
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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-5A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-9 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-6 + Details
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