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Inventories (Tables)

12 Months Ended

Dec. 31, 2021

Inventories [Abstract]

Inventories

Inventories consist of the following:

		December 31, 2021				December 31, 2020
Raw materials and supplies		$	5,360,680			$	107,939
Work-in-process			756,896				-
Finished goods			888,054				-
Total		$	7,005,630			$	107,939
Provision for slow moving inventory			(47,854	)			-
Total		$	6,957,776			$	107,939

Changes in Provision for Slow Moving Inventory

The changes in the provision for slow moving inventory is as follows:

		Year Ended December 31, 2021
Balance at beginning of year		$	-
Assumed at business combination			(50,000	)
Exchange differences			2,146
Balance at end of year		$	(47,854	)

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Tabular disclosure of the changes in the provision for slow moving inventory.

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Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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