XML 67 R24.htm IDEA: XBRL DOCUMENT
v3.23.2

Note 4 - Leases (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Notes Tables |
Lessee, Operating and Finance Lease, Assets and Liabilities [Table Text Block] |
|  | June 30, 2023 |  |  | December 31, 2022 |
Operating leases: |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 3,046,933 |  |  | $ | 3,271,997 |
Operating lease liabilities – current |  | $ | 589,127 |  |  | $ | 561,182 |
Operating lease liabilities – long-term |  |  | 2,457,806 |  |  |  | 2,710,815 |
Total operating lease liabilities |  | $ | 3,046,933 |  |  | $ | 3,271,997 |
Finance leases: |  |  |  |  |  |  |  |
Property and equipment, at cost |  | $ | 3,944,889 |  |  | $ | 3,877,955 |
Accumulated depreciation |  |  | (708,755 | ) |  |  | (544,653 | )
Property and equipment, net |  | $ | 3,236,134 |  |  | $ | 3,333,302 |
Finance lease liabilities – current |  | $ | 413,505 |  |  | $ | 399,198 |
Finance lease liabilities – long-term |  |  | 2,216,535 |  |  |  | 2,384,011 |
Total finance lease liabilities |  | $ | 2,630,040 |  |  | $ | 2,783,209 |
Weighted average remaining lease term: |  |  |  |  |  |  |  |
Operating leases |  |  | 9.6 |  |  |  | 9.6 |
Finance leases |  |  | 4.9 |  |  |  | 5.4 |
Weighted average discount rate: |  |  |  |  |  |  |  |
Operating leases |  |  | 6.1 | % |  |  | 6.2 | %
Finance leases |  |  | 2.2 | % |  |  | 2.2 | %
Maturity of Operating and Finance Lease Liabilities [Table Text Block] |
|  | Operating Lease |  |  | Finance lease |
2023 (remaining 6 months) |  | $ | 378,615 |  |  | $ | 274,966 |
2024 |  |  | 614,755 |  |  |  | 550,849 |
2025 |  |  | 320,444 |  |  |  | 547,372 |
2026 |  |  | 309,853 |  |  |  | 511,546 |
2027 |  |  | 309,853 |  |  |  | 511,546 |
Thereafter |  |  | 2,091,506 |  |  |  | 747,493 |
Total payment under lease agreements |  |  | 4,025,026 |  |  |  | 3,143,772 |
Less imputed interest |  |  | (978,093 | ) |  |  | (513,732 | )
Total lease liability |  | $ | 3,046,933 |  |  | $ | 2,630,040 |

X
- Definition The tabular disclosure for assets and liabilities under operating and finance leases. + References No definition available. + Details
Name: | liqt_LesseeOperatingAndFinanceLeaseAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | liqt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure for maturities of lease liabilities under operating and finance leases. + References No definition available. + Details
Name: | liqt_MaturityOfOperatingAndFinanceLeaseLiabilitiesTableTextBlock
Namespace Prefix: | liqt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration