XML 54 R38.htm IDEA: XBRL DOCUMENT
v3.20.1

Business Combinations (Tables) | 9 Months Ended
--- | ---
Mar. 31, 2020
Business Combinations [Abstract] |
Schedule of purchase price allocations at fair value |
Cash |  | $ | 708,737 |
Accounts receivable |  |  | 6,422,850 |
Advances to suppliers |  |  | 1,803,180 |
Prepaid expenses and other current assets |  |  | 807,645 |
Inventories |  |  | 7,787,043 |
Machinery and equipment |  |  | 140,868 |
Intangible assets |  |  | 270,900 |
Other assets |  |  | 3,404,741 |
Goodwill |  |  | 3,158,179 |
Accounts payable |  |  | (3,962,670 | )
Customer deposits |  |  | (3,486,150 | )
Accrued expenses and other payables |  |  | (4,653,324 | )
Taxes payable |  |  | (16,912 | )
Purchase price |  | $ | 12,385,087 |
Working Capital |  | $ | 941,192 |
Machinery and equipment |  |  | 222,875 |
Intangible assets |  |  | 1440 |
Goodwill |  |  | 684,400 |
Customer Relationship |  |  | 522,028 |
Non-compete Agreement |  |  | 392,852 |
Purchase price |  | $ | 2,764,787 |
Working Capital |  | $ | 1,179,352 |
Intangible assets |  |  | 896,559 |
Customer Relationship |  |  | 684,727 |
Non-compete Agreement |  |  | 211,833 |
Goodwill |  |  | 538,488 |
Total Asset |  | $ | 2,614,401 |
Schedule of purchase consideration paid for VIE |
Cash |  | $ | 5,568,500 |
Convertible notes |  |  | 6,671,769 |
Derivative liability |  |  | 144,818 |
|  | $ | 12,385,087 |
Cash |  | $ | 1,201,888 |
Convertible notes |  |  | 1,559,350 |
Derivative liability |  |  | 3,549 |
|  | $ | 2,764,787 |
Cash |  | $ | 461,330 |
Interest Payable |  |  | 83,039 |
Convertible notes |  |  | 1,724,683 |
Derivative liability |  |  | 13,353 |
Total Payback |  | $ | 2,282,406 |
Net Loss |  |  | (331,995 | )

X
- Definition Tabular disclosure of purchase consideration paid for variable interest entity in a business combination. + References No definition available. + Details
Name: | cga_SummaryOfBusinessCombinationOfPurchaseConsiderationPaidForVariableInterestEntityTableTextBlock
Namespace Prefix: | cga_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1486-128463 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration