Envirotech Vehicles (EVTV) 10-K 26 Apr 22 2021 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Apr. 08, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Registrant Name	ENVIROTECH VEHICLES, INC.
Entity Central Index Key	0001563568
No Trading Symbol Flag	true
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)			299,929,841
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, $0.00001 par value
Security Exchange Name	NONE
Entity Incorporation, State or Country Code	DE
Entity File Number	001-38078
Entity Tax Identification Number	46-0774222
Entity Address, Address Line One	1425 Ohlendorf Road
Entity Address, City or Town	Osceola
Entity Address, State or Province	AR
Entity Address, Postal Zip Code	72370
City Area Code	951
Local Phone Number	407-9860
Document Transition Report	false
Document Annual Report	true
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Auditor Name	MaloneBailey, LLP	Der Vartanian & Associates
Auditor Firm ID	206
Auditor Location	Houston, Texas	Los Angeles, CA
Entity Public Float				$ 56.4
ICFR Auditor Attestation Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 4,846,490	$ 136,222
Restricted cash	60,035	1,793,910
Marketable securities	8,002,700
Accounts receivable	1,428,030	9,000
Inventory, net	3,850,541
Inventory deposits	4,503,079	0
Prepaid expenses	332,514
Total current assets	23,023,389	1,939,132
Property and equipment, net	272,113	227,561
Goodwill	51,775,667
Other non-current assets	236,639	242,025
Total assets	75,307,808	2,408,718
Current liabilities:
Accounts payable	238,464	345,383
Accrued liabilities	1,280,020	2,382,660
Notes payable, net	31,788
Total current liabilities	1,550,272	2,728,043
Long-term liabilities
Other non-current liabilities	2,427
Notes payable, net	13,245	152,835
Total liabilities	1,565,944	2,880,878
Stockholders' equity (deficit):
Preferred stock, 5,000,000 authorized, $0.00001 par value per share, none issued and outstanding as of December 31, 2021, and December 31, 2020
Common stock, 350,000,000 authorized, $0.00001 par value per share, 298,160,160 and 1 issued and outstanding as of December 31, 2021, and December 31, 2020, respectively	2,981	100
Additional paid-in capital	81,863,243
Accumulated deficit	(8,124,360)	(472,260)
Total stockholders' equity (deficit)	73,741,864	(472,160)
Total liabilities and stockholders' equity (deficit)	$ 75,307,808	$ 2,408,718

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, shares authorized (in shares)	350,000,000	350,000,000
Common stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Common stock, shares issued (in shares)	298,160,160	1
Common stock, shares outstanding (in shares)	298,160,160	1

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Sales	$ 2,042,844	$ 88,735
Cost of sales	1,281,468	73,560
Gross profit	761,376	15,175
Operating expenses
General and administrative	8,238,530	355,231
Consulting	188,703	70,901
Research and development	58,139
Total operating expenses, net	8,485,372	426,132
Loss from operations	(7,723,996)	(410,957)
Other income (expense):
Interest income (expense), net	4,412	(2,864)
Gain on debt forgiveness, net of other expense	288,185	7,000
Total other income (expense)	292,597	4,136
Loss before income taxes	(7,431,399)	(406,821)
Income tax recovery (expense)	(220,700)	127,300
Net loss	$ (7,652,100)	$ (279,521)
Net loss per share to common stockholders:
Basic and diluted	$ (0.03)	$ (279,521)
Weighted shares used in the computation of net loss per share:
Basic and diluted	229,034,470	1

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Total	EVTDS [Member]	ADOMANI INC. [Member]	Common Stock [Member]	Common Stock [Member]EVTDS [Member]	Common Stock [Member]ADOMANI INC. [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member]EVTDS [Member]	Additional Paid-in Capital [Member]ADOMANI INC. [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2019	$ (192,739)			$ 100			$ 0			$ (192,739)
Balance (in shares) at Dec. 31, 2019				1
Net loss	(279,521)									(279,521)
Balance at Dec. 31, 2020	(472,160)			$ 100			0			(472,260)
Balance (in shares) at Dec. 31, 2020				1
Common stock issued for cash		$ 6,415,110			$ 1,325			$ 6,413,785
Common stock issued for cash (in shares)					142,558,000
Common stock issued in Merger			$ 55,738,379			$ 1,127			$ 55,737,252
Common stock issued for Merger (in shares)						112,675,558
Post-Merger common stock issued for cash	16,486,210			$ 429			16,485,781
Post-Merger common stock issued for cash (in shares)				42,926,601
Offering costs netted against proceeds from common stock issued for cash	(188,015)						(188,015)
Stock based compensation	3,414,440						3,414,440
Net loss	(7,652,100)		$ 1,826,623							(7,652,100)
Balance at Dec. 31, 2021	$ 73,741,864			$ 2,981			$ 81,863,243			$ (8,124,360)
Balance (in shares) at Dec. 31, 2021				298,160,160

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (7,652,100)	$ (279,521)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	70,279	17,670
Unrealized loss on marketable securities	4,673
Provision for bad debt	303,879
Stock based compensation expense	3,414,440
Gain on debt forgiveness	(290,520)
Changes in assets and liabilities:
Accounts receivable	(1,415,657)	(196,750)
Inventory	(3,198,877)
Inventory deposits	(4,503,079)
Prepaid expenses	693,375
Other non-current assets	123,343
Accounts payable	(235,306)	80,454
Accrued liabilities	(10,229)	1,904,480
Other non-current liabilities	(240,976)
Net cash (used in), provided by operating activities	(12,936,755)	1,526,333
Cash flows from investing activities:
Purchase of property and equipment, net	(27,958)	(73,091)
Investment in marketable securities	(16,233,213)
Sale of marketable securities	8,210,000
Cash acquired in merger	3,373,332
Net cash (used in) investing activities	(4,677,839)	(73,091)
Cash flows from financing activities:
Proceeds from issuance of common stock	21,107,410
Payments for deferred offering costs	(188,015)
Principal advances from (repayments on) debt	(328,408)	152,835
Net cash provided by financing activities	20,590,987	152,835
Net change in cash, restricted cash and cash equivalents	2,976,393	1,606,077
Cash, restricted cash and cash equivalents at the beginning of the period	1,930,132	324,055
Cash and cash equivalents at the end of the period	4,906,525	$ 1,930,132
Supplemental cash flow disclosures:
Cash paid for interest expense	7,705
Cash paid for income taxes	$ 2,400

Organization and Operations

Organization and Operations	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	1. Organization and Operations Envirotech Vehicles, Inc. (“we,” “us,” “our” or the “Company”) is a provider of purpose-built zero-emission On March 15, 2021, the Company completed its acquisition of Envirotech Drive Systems, Inc., a Delaware corporation (“EVTDS”), a supplier of zero-emission The Company was formerly known as ADOMANI, Inc. On May 26, 2021, the Company filed a Certificate of Amendment of Amended and Restated Certificate of Incorporation the Company with the Secretary of State of the State of Delaware to change its name from ADOMANI, Inc. to Envirotech Vehicles, Inc., effective as of May 26, 2021.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation Principles of Consolidation mpa Use of Estimates ent Fair Value of Financial Instruments Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs that are supported by little or no market data and that require the reporting entity to develop its own assumptions. The Company d Revenue Recognition zero-emission In applying ASC Topic 606, the Company is required to: (1) identify any contracts with customers; (2) determine if multiple performance obligations exist; (3) determine the transaction price; (4) allocate the transaction price to the respective obligation; and (5) recognize the revenue as the obligation is satisfied. Product revenue also includes the sale of electric trucks and cargo vans. These sales represent a single performance obligation with revenue recognition occurring at the time title transfers. Transfer of title occurs when the customer has accepted the vehicle and signed the appropriate documentation acknowledging receipt. See discussion below related to vehicle maintenance revenue. The Company provides the option of financing (flooring) to Factory Authorized Representatives (“FARs”) for demo vehicles that are used in their selling process. Flooring agreements are made either expressly or implicitly and last no longer than one year with respect to specific vehicles, as payment for the vehicles is due in full before the first anniversary of the agreement, or upon sale by the FAR of the demo vehicle. The interest rate associated with the flooring agreement is agreed upon at the time of executing the FAR agreement. The Company has elected the practical expedient allowed by ASC Topic 606 where consideration does not need to be adjusted for financing components of the agreement. Other revenue for the year ended December 31, 2021 included performing basic vehicle maintenance and detailing, as well as safety inspections for compliance with United States Department of Transportation guidelines. These sales represent a single performance obligation with revenue recognition occurring at the time services are invoiced. These sales did not exist in 2020; were approximately $118,000 for the year ended December 31, 2021, and will not recur in 2022. The Company has therefore not provided any additional disaggregation information, as all other revenue relates to the sale of vehicles as discussed above. Cash and Cash Equivalents Marketable Securities held-to-maturity, Accounts Receivable and Allowance for Doubtful Accounts— 1 Inventory and Inventory Valuation Allowance — The Company had finished goods inventory on hand of $3,862,970 as of December 31, 2021 and recorded an inventory valuation allowance of $12,429 related to three vehicles that the Company does not intend to support in the future, resulting in a net inventory balance of $3,850,541 as of December 31, 2021. The Company had no finished goods inventory on hand and no related inventory valuation allowance as of December 31, 2020. Inventory Deposits— Income Taxes EVTDS previously recorded deferred tax benefits from net operating losses in current and prior periods. The Company, in light of the uncertainty of generating future taxable income against which those losses can be offset in order to realize such benefits, has determined that recording a valuation allowance to reduce the deferred income tax assets to the amount that is more likely than not to be realized is appropriate. In making such determinations, management considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. As of December 31, 2020, EVTDS did not recognize a full valuation allowance for all deferred tax assets. In March 2021, the Company recognized a full valuation allowance for all deferred tax assets, and as a result, recorded income tax expense of $218,300 for the year ended December 31, 2021. Accounting for Uncertainty in Income Taxes— Net Loss Per Share Diluted net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the diluted weighted average number of shares of common stock outstanding during the period. The diluted weighted average number of shares of common stock outstanding is the basic weighted number of shares of common stock adjusted for any potentially dilutive debt or equity securities. As of December 31, 2021, 6,770,000 shares of the Company’s common stock were subject to issuance upon the exercise of stock options then outstanding and 28,597,994 shares of the Company’s common stock were subject to issuance upon the exercise of warrants then outstanding. There were no outstanding dilutive instruments at December 31, 2020. Concentration of Credit Risk—The Company has credit risks related to cash and cash equivalents on deposit with a federally insured bank, as at times it exceeds the $250,000 maximum amount insured by the Federal Deposit Insurance Corporation (“FDIC”). Additionally, the Company maintains cash and short-term securities invested at Morgan Stanley Private Bank, National Association (“Morgan Stanley”). Between FDIC and the Securities Investor Protection Corporation (“SPIC”) coverage, funds up to $750,000, which may include cash up to $500,000, are insured. In addition, Morgan Stanley provides excess insurance acquired by them from SPIC for an additional $1.9 million in cash and unlimited per customer securities up to a $1 billion cap. The restricted cash reported by EVTDS as of December 31, 2020, combined with additional cash raised in 2021, was used to fund both the merger closing requirement of $5,000,000 to ADOMANI, Inc. (see Note 3) and to repay liabilities of EVTDS. The amount of restricted cash and corresponding unpaid current liabilities of EVTDS that is included in the consolidated balance sheet at December 31, 2021 is zero. During the year ended December 31, 2021, the Company’s bank required compensating balances for a subsidiary’s potential lease exposure and for the Company’s credit card limit, resulting in restricted cash of approximately $60,000. Impairment of Long-Lived Assets Goodwill— of a reporting unit is less than its carrying amount, it can conclude the assessment. If the Company concludes otherwise, the Company is required to perform a quantitative analysis to determine the amount of impairment. A qualitative analysis is performed at the reporting unit level by comparing the estimated fair value of a reporting unit with its respective carrying value to determine the amount of impairment, if any. The Company has determined that it has one reporting unit, and based on both qualitative and quantitative analysis, it is management’s assessment at December 31, 2021 that $51,775,667 in goodwill related to the ADOMANI, Inc. and EVTDS Merger did not experience impairment. See Note 3. Research and Development in connection with the development of new products and manufacturing methods are charged to operating expenses as incurred. Research and development costs were $ for the year ended December 31, 2021. costs were incurred in 2020. Stock-Based Compensation paid-in ng No. 2018-07, 2021, as it had no share-based payments to employees prior to the Merger. With respect to the options to purchase shares of common stock issued on August 4, 2021 (see Note 9), non-cash stock-based compensation expense was $ . An additional $3,293,308 was recorded related to the value of certain options assumed by the merged entity, bringing the total amount recorded for the year ended December 31, 2021 to $3,414,440. Property and Equipment —Property and equipment are stated at cost, less accumulated depreciation and amortization. The Company provides for depreciation using the straight-line method over the estimated useful lives of the assets, which range from three to , except leasehold improvements, which are being amortized over the life of the lease term. Property and equipment qualify for capitalization if the purchase price exceeds $ . Major repairs and replacements, which extend the useful lives of equipment, are capitalized and depreciated over the estimated useful lives of the property. All other maintenance and repairs are expensed as incurred. Leases Recent Accounting Pronouncements agem

Merger

Merger	12 Months Ended
	Dec. 31, 2021
Business Combinations [Abstract]
Merger	3. Merger On March 15, 2021, the Company completed its acquisition of EVTDS, a supplier of zero-emission approximately 56% of the total issued and outstanding shares of common stock of the Company as of immediately following the effective time of the Merger. This exchange of shares and the resulting controlling ownership of EVTDS constitutes a reverse acquisition resulting in a recapitalization of EVTDS and purchase accounting being applied to ADOMANI, Inc. under ASC 805 due to EVTDS being the accounting acquirer and ADOMANI, Inc. being deemed an acquired business. This requires financial reporting from the Merger close date forward to reflect only the historic consolidated results of EVTDS and to include the consolidated results for Envirotech Vehicles, Inc. (formerly ADOMANI, Inc.) and subsidiaries from March 16, 2021 forward. The primary reasons EVTDS consummated the merger with ADOMANI, Inc. were the opportunity to immediately become a public company without the process of doing its own initial public offering, affording it the opportunity to more quickly raise capital (see Note 7) and provide liquidity options to its stockholders, at the same time acquiring the infrastructure required of a public company run by people experienced in investor relations and the public company regulatory compliance issues and filings required. In addition, since ADOMANI, Inc. had been the sole customer of EVTDS, the two management teams had experience working with each other and anticipated a smooth transition in addition to obtaining synergies, chief of which was a layer of profit required when 2 separate entities were involved in making and selling a vehicle that was immediately eliminated upon the Merger close, enabling the purchase price of vehicles to customers to be reduced. The combined entity also was able to exert more pressure on suppliers to reduce vehicle costs, which also supported the price reductions to customers. At December 31, 2020, EVTDS had subscription restricted cash of $1,793,910 on its balance sheet as a result of offering a restricted subscription agreement to the stockholders of Envirotech Electric Vehicles, Inc., a Canadian entity (“EVT Canada”), to have the right to purchase two shares of EVTDS for every one common share of EVT Canada they owned. The purpose of this subscription agreement was to raise the necessary capital to close the Merger and to provide working capital for EVTDS so that it could pay off certain liabilities and pay for ongoing expenses through the closing of the Merger. A corresponding liability account was also recorded as o f December 31, 2020. The total amount raised just prior to the Merger closing was $ . At the closing of the Merger, EVTDS satisfied its obligation to deliver $ million in cash to ADOMANI, Inc. and repaid the majority of the items discussed above. This number has decreased to in both categories as of December 31, 2021. EVTDS entered into an exclusive 50-year The following table presents the estimated allocation of the purchase price of the assets acquired and liabilities assumed for the acquisition by EVTDS of ADOMANI, Inc. via the reverse acquisition: Purchase Price Allocation of ADOMANI, Inc. Accounts receivable and other current assets $ 1,680,926 Property and equipment 86,873 Right of use asset 369,987 Other assets 59,510 Goodwill 51,775,667 Accounts payable and accrued expenses (820,389 ) Lease liability (369,987 ) Notes payable (417,540 ) Purchase price, net of $3,373,332 cash acquired $ 52,365,047 This allocation is based on management’s estimated fair value of the ADOMANI Inc. assets and liabilities at March 15, 2021. ADOMANI, Inc. assets were derived from a total value of $ , based on shares of common $55,738,379. From that amount, total assets acquired of $5,570,628 (including a reduction in the carrying value of finished goods inventory of $26,400 to reflect fair value) was deducted, and total acquired liabilities of $1,607,916 were added, in order to arrive at the $51,775,667 of goodwill recorded, none of which will be deductible for future income tax purposes. The Company incurred approximately $415,472 in transaction costs related to the Merger, which were expensed. Since the closing of the Merger on March 15, 2021, primarily due to the fact that EVTDS brought no employees or sales people to the merged entity, and that sales and operating activities have been conducted on a company-wide basis, not on the basis of either EVTDS alone or the ADOMANI entities alone, other than nominal expense items Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the combined results of operations for the Company and gives effect to the Merger discussed above as if it had occurred on January 1, 2020 and on January 1, 2021. The pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the results of operations for the years ended December 31, 2020 and 2021, respectively, that would have been realized if the Merger had occurred on January 1, 2020 or January 1, 2021, nor does it purport to project the results of the merged entity in future periods. The pro forma financial information does not give effect to any anticipated integration costs related to the merged entities. For the years ended December 31 Pro forma combined results of operations 2021 2020 Sales $ 1,740,255 $ 627,166 Net loss $ (10,296,024 ) $ (4,666,079 ) The adjustments for the year ended December 31, 2020 resulted in a reduction in sales of $79,735 and a $15 decrease in net loss. The adjustments for the year ended December 31, 2021 resulted in a reduction of sales of $319,000 and a $91,800 increase in net loss. Both sales adjustments resulted from sale of vehicles by EVTDS to ADOMANI, Inc. However, the actual loss for ADOMANI, Inc. for the period January 1, 2021 through March 15, 2021 that is included in this pro forma information included an adjustment to fully amortize the unamortized stock-based compensation expense related to outstanding stock options that fully vested at the closing of the Merger. This adjustment increased pro forma expenses, and therefore the pro forma net loss for the year ended December 31, 2021 by approximately

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property and equipment, Net	4. Property and equipment, net Components of property and equipment, net consist of the following as of December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Furniture and fixtures $ 41,799 $ — Leasehold improvements 28,112 30,166 Machinery & equipment 86,266 92,853 Vehicles 252,724 128,999 Test/Demo vehicles 15,784 — Total property and equipment 424,685 252,018 Less accumulated depreciation (152,572 ) (24,457 ) Net property and equipment $ 272,113 $ 227,561 Depreciation expense

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Tax Disclosure	5. Income Taxes The cumulative estimated net operating loss (“NOL”) carry-forward is $31,347,786 (including $745,047 for EVTDS through 2020) and $0 at December 31, 2021 and 2020, respectively. $16,955,180 of carry-forward may be carried forward indefinitely while $14,393,606 will expire by 2027. EVTDS recognized a cumulative tax benefit of $218,300 on its financial statements through the year ended December 31, 2020, and therefore did not reserve the deferred tax asset. As mentioned in Note 2, that benefit has been reversed and recorded as income tax expense in the consolidated results of operations for the year ended December 31. 2021, effectively establishing a valuation allowance for it. Due to the enactment of the Tax Cuts and Jobs Act of 2017, the corporate tax rate for those tax years beginning with 2018 has been reduced to 21%. Therefore, the cumulative tax effect of the NOL carryforward at the expected rate of 21% comprising the Company’s net deferred tax amount is as follows: December 31, 2021 2020 Tax effected net operating loss $ 866,991 $ — Deferred tax asset attributable to: Net operating loss carryover 5,716,044 — Research and development tax credit carryforward 274,891 — Sub-total 6,857,926 — Valuation allowance (6,857,926 ) — Net deferred tax asset — — Cumulative NOL $ 31,347,786 $ — Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryover for federal income tax reporting purposes are subject to annual limitations. The net operating loss carry-forward includes the years 2012 through 2021 for the Envirotech Vehicles, Inc./ADOMANI, Inc. losses, and includes the years 2014 through 2020 for EVTDS, as the 2021 EVTDS loss is included in the consolidated Envirotech Vehicles, Inc. loss. Because a change in ownership occurred as a result of the Merger, net operating loss carryover will be limited as to use in future years. Federal tax returns for tax years since 2017 are still open for examination by the Internal Revenue Service.

Debt

Debt	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Debt	6 As of December 020 On May 6, 2020, ADOMANI, Inc. received $261,244 in loan funding from the Paycheck Protection Program (the “PPP”) established pursuant to the CARES Act and administered by the SBA. The unsecured loan (the “PPP Loan”) was evidenced by a promissory note of the Company, dated May 3, 2020 (the “PPP Note”) in the principal amount of $261,244 with Wells Fargo Bank, N.A. (“Wells Fargo”), the lender. The PPP provides for loans to be forgiven under certain circumstances if provisions are met. Under the terms of the PPP Note and the PPP, interest accrues on the outstanding principal at the rate of 1.0% per annum. The term of the PPP Note is two years , though it may be payable sooner in connection with an event of default under the PPP Note. To the extent the loan amount is not forgiven under the PPP, the Company will be obligated to make equal monthly payments of principal and interest beginning on November 1, 2020 through the the Company. Accordingly, the $10,000 that was advanced as part of the Company’s application for the EIDL On May 20, 2020 ADOMANI, Inc. received $150,000 in loan funding from the SBA under the EIDL program administered by the SBA, which program was expanded pursuant to the CARES Act. The EIDL loan was evidenced by a promissory note, dated May 17, 2020 (the “EIDL Note”) in the original principal amount of $150,000 with the SBA, the lender. Under the terms of the EIDL Note, interest accrues on the outstanding principal at the rate of 3.75% per annum. The term of the EIDL Note is thirty years, though it may be payable sooner upon an event of default under the EIDL Note. Under the EIDL Note, the Company would have been obligated to make equal monthly payments of principal and interest beginning on May 18, 2022 through the maturity date of May 18, 2050. The EIDL loan and accrued interest in the amount of $154,817 was repaid without penalty on May 17, 2021. On June 15, 2021, the Company entered into an equipment financing agreement with Navitas Credit Corp. in connection with the purchase of certain inventory management software. The $63,576 loan is payable over twenty four months, beginning in July, 2021, with monthly payments of $2,648.99. As of December 31, 2021, $31,788 is reflected on the consolidated balance sheet as current notes payable while $13,245 is classified as long-term notes payable. Effective May 2, 2018, ADOMANI, Inc. secured a line of credit from Morgan Stanley. Borrowings under the line of credit bear interest at 30-day

Common Stock

Common Stock	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Common Stock	7 On March 15, 2021, in connection with the closing of the Merger, the Company issued 142,558,001 shares of its common stock to the former stockholders of EVTDS in exchange for their shares of EVTDS (see Note 3), increasing the total number of outstanding shares of common stock of the Company to 255,233,559 as of immediately following the closing of the Merger. On December 24, 2020, ADOMANI, Inc. entered into a Securities Purchase Agreement (the “Purchase Agreement”) with certain institutional and accredited investors, whereby the Company agreed to sell, and the investors agreed to purchase, shares of common stock of the Company, and warrants (the “Warrants”) to purchase additional shares of the Company’s common stock (the “Financing”). The first closing of the Financing occurred on December 29, 2020. ADOMANI, Inc. raised net cash proceeds, net of offering costs, of approximately $5.3 million through the sale and issuance of 11,500,000 shares of its common stock at a purchase price equal to $0.50 per share and Warrants to purchase up to an aggregate of 8,625,001 shares of its common stock at an exercise price of $0.50 per share. The share and Warrant amounts issued include 650,000 shares and 487,500 Warrants issued to the underwriter in lieu of paying $325,000 of fees in cash. Since this ADOMANI, Inc. activity occurred before the close of the Merger, it is not reflected in the EVTDS financial statements for the year ended December 31, 2020, but as stated above, is discussed here because it was primarily the source of the approximate $3.3 million cash acquired by EVTDS in the Merger that closed on March 15, 2021. See Note 3. The second closing of the Financing was completed on May 7, 2021, following the closing of the Merger (see Note 3) and the subsequent effectiveness of the Registration Statement on Form S-3 No. 333-255341) of fees in cash. In addition to the $16,274,991 cash equity proceeds discussed in the previous paragraph, the Company also received $211,219 cash equity proceeds from the exercise of various stock option agreements as discussed in Note 9.​​​​​​​

Stock Warrants

Stock Warrants	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Stock Warrants	8. Stock Warrants As a result of the Merger closing (see Note 3), as of March 15 of which were exercisable. The warrants were previously issued by ADOMANI, Inc. and assumed in the Merger. Of the 10,681,327 outstanding at the Merger date, 1,250,000 expired unexercised on August 31, 2021. In connection with the second closing of the Financing discussed in Note 6, the Company issued additional warrants to purchase up to 19,166,667 shares of its common stock, all of which were exercisable as of December 31, 2021. The Company’s outstanding warrants as of December 31, 2021 is summarized as follows, and all were exercisable at that date (see Note 7 Number of Exercise Remaining Outstanding warrants expiring June 9, 2022 199,659 $ 6.00 0.46 Outstanding warrants expiring June 9, 2022 350,000 $ 5.00 0.46 Outstanding warrants expiring January 9, 2023 256,667 $ 3.75 1.03 Outstanding warrants expiring January 28, 2025 8,625,001 $ 0.50 4.00 Outstanding warrants expiring May 7, 2026 19,166,667 $ 1.00 4.35 Outstanding warrants on December 31, 2021 28,597,994 $ 0.96 4.14 The Warrants issued as part of the Purchase Agreement (see Note 6) contain a call provision whereby the Company, after the 13-month As of December 31, 2021, the outstanding warrants have no intrinsic value..

Stock Options

Stock Options	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Stock Options	9 As a result of the Merger closing (see Notes 2 and 3) there were 12,992,857 fully vested stock options outstanding at March 15 Number of Exercise Weighted Outstanding EVTDS at December 31, 2020 — — — Options acquired in Merger 12,992,857 $ 0.29 4.61 Exercised (5,750,713 ) $ 0.12 Cancelled / Forfeited at $0.12 Exercise Price (67,144 ) $ 0.12 Cancelled / Forfeited at $0.45 Exercise Price (210,000 ) $ 0.45 Cancelled / Forfeited at $1.31 Exercise Price (195,000 ) $ 1.31 Subtotal, as follows: 6,770,000 Outstanding Options at $0.12 Exercise Price 1,000,000 $ 0.12 0.21 Outstanding Options at $0.45 Exercise Price 5,635,000 $ 0.45 8.20 Outstanding Options at $1.31 Exercise Price 135,000 $ 1.31 6.30 Outstanding at December 31, 2021 6,770,000 $ 0.42 6.98 On June 14, 2021, options to purchase 33,571 shares of common stock were exercised at a price of $0.12 per share, resulting in a payment to the Company of $4,029. Also on June 14, 2021, options to purchase an aggregate of 67,144 shares of common stock with an exercise price of $0.12 per share, options to purchase 75,000 shares of common stock with an exercise price of $0.45 per share, and options to purchase 60,000 shares of common stock with an exercise price of $1.31 per share were forfeited by the former holder thereof, as they were not exercised prior to the expiration date specified with respect to such options. On June 25, 2021, options to purchase 358,571 shares of common stock were exercised by an officer of the Company at a price of $0.12 per share, resulting in a payment to the company of $43,029. On July 23, 2021, options to purchase 358,571 shares of common stock were exercised by a former officer of the Company at a price of $0.12 per share, resulting in a payment to the company of $43,029. On July 29, 2021, options to purchase an aggregate of 135,000 shares of common stock with an exercise price of $0.45 per share and options to purchase 135,000 shares of common stock with an exercise price of $1.31 per share were forfeited by the same former officer of the Company as they were not exercised prior to the 90th day following his resignation of employment. On August 4, 2021, the Company’s Compensation Committee granted Phillip W. Oldridge, the Company’s Chief Executive Officer and Chairman of the Board, and a member of its board of directors, options to purchase 440,000 shares of common stock at an exercise price of $0.2753 per share. The Committee determined that Mr. Oldridge would be immediately vested in the options granted. The options were valued using the Black-Scholes option-pricing model, resulting in fair market value of $121,132 for the options which expire on August 3, 2031. The assumptions used in the valuation of the options included an expected term of ten years, volatility of 172.40%, and a risk-free interest rate of 1.56%. Because these options were fully vested and exercisable as of the grant date, the fair market value of $121,132 was recorded as stock-based compensation expense at the date of grant. Mr. Oldridge exercised these options on November 30, 2021. On December 7, 2021, options to purchase 5,000,000 shares of common stock were exercised by the former President and CEO of the Company at a price of $0.10 per share. The former officer elected to pay the $500,000 exercise price for the shares with shares, so was issued 3,402,555 shares. As of December 31, 2021, outstanding options had intrinsic value of $152,800.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	10 The Company has entered into an engagement agreement (the “SRI Services Agreement”) with SRI Professional Services, Incorporated (“SRI”), pursuant to which the Company engaged SRI to provide certain services in connection with the day-to-day month-to-month 10 1 The Company has entered into lease agreements with SRI (the “SRI Equipment Leases”), pursuant to which the Company leases equipment used in connection with the operation of its business. The SRI Equipment Leases provide for the leasing of two vehicles that commenced on January 1, 2020 and the combined rent under such leases is $3,880 per month, and a separate SRI Equipment Lease provides for a trailer lease that commenced on December 1, 2019, under which the rent is $3,891 per month. The total monthly payment obligations of the Company under the SRI Equipment Leases is $7,771. EVTDS has entered into a cancelable month-to-month In addition to the SRI Services Agreement, the SRI Equipment Leases, and the SRI Office Lease, during the three months ended June 30, 2021, the Company purchased a heavy-duty pick-up The Company has entered into a commercial lease agreement (the “ABCI Office Lease”) with Alpha Bravo Charlie, Inc. (“ABCI”) that commenced on April 1, 2020, for the lease of office space in Porterville, California. The monthly rent for this facility is $2,800. See Notes 11 and 13 During the three months ended June 30, 2021, the Company purchased two used automobiles from Mr. Oldridge for an aggregate purchase price of $33,250. The Company purchased such vehicles from Mr. Oldridge for use by the Company’s employees for sales calls and other business purposes and are housed at the Company’s Corona, California, corporate offices. In connection with the closing of the Merger in March 2021, the Company purchased two electric trucks from Mr. Oldridge for an aggregate purchase price of $128,000. The purchase price for such vehicles was paid in full to Mr. Oldridge during the three months ended June 30, 2021. Prior to the closing of the Merger, Mr. Oldridge had permitted the vehicles to be used by the Company as customer demonstration vehicles for no cost. The purchase price of $64,000 per vehicle was less than the purchase price of $83,000 per vehicle that ADOMANI, Inc. had paid to EVTDS for similar vehicles in prior transactions. One of the vehicles purchased by the Company was subsequently sold to a customer of the Company in March 2021 and the second truck remains in the Company’s inventory at December 31, 2021.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments	1 1 Operating Leases The Company has entered into the SRI Equipment Leases (see Note 10 The Company has entered into the SRI Office Lease (see Note 10 The Company has entered into the ABCI Office Lease (see Note 10 In February 2017, ADOMANI, Inc. signed a lease for storage space in Stockton, California to serve as a location to store vehicles and other equipment utilized for marketing and trade-show purposes. The lease is on a month-to-month 30-days’ In October 2017, ADOMANI, Inc. signed a non-cancellable re-leased re-leased In December 2019, ADOMANI, Inc. signed a lease for combined office space and warehouse location in Corona, California. The facility had been used to conduct research and development activity, stage materials, assemble and/or manufacture vehicles, perform pre-delivery month for fire sprinkler alarm monitoring and landscape maintenance. The base rent amount due monthly was $13,108 at commencement and will escalate to $13,906 by its conclusion. See Note 1 4 On February 4, 2020, ADOMANI, Inc. signed a sublease agreement with Masters Transportation, Inc. (“Masters”) for Masters to occupy a portion of the Corona, California, facility that the Company occupied effective January 1, 2020 (see above). The effective date of the Masters’ sublease was February 1, 2020, and it expires when the Company’s lease on the Corona, California facility expires on December 31, 2022. Under the sublease, Masters is obligated to pay the Company monthly rent payments in an amount equal to $6,000 at commencement and thereafter escalating to $6,365 by its conclusion. See Note 1 4 The Company’s total net rent expense for the year ended December 31, 2021 was $252,546, respectively. The total net rent expense for the year ended December 31, 2020 was $154,425 . Other Agreements Effective January 1, 2017, the Company entered into an employment agreement with Michael Menerey, its Chief Financial Officer. The term of the employment agreement was five years and the agreement provides for an initial annual base salary of $200,000. Effective January 1, 2020, Mr. Menerey’s annual base salary was increased to $215,000. On November 1, 2020, Mr. Menerey agreed to reduce his compensation to $150,000 indefinitely. Mr. Menerey retired on January 2, 2022. On December 31, 2021, the Company entered into employment agreements with Phillip W. Oldridge (the “Oldridge Agreement”), its Chief Executive Officer, and with Susan M. Emry (the “Emry Agreement”), its Executive Vice President. According to the Oldridge Agreement, effective as of March 1, 2021, Mr. Oldridge will receive an annual base salary of $300,000, payable in semi-monthly installments consistent with the Company’s payroll practices. Mr. Oldridge will also receive participation in medical insurance, dental insurance, and the Company’s other benefit plans. Under the Oldridge Agreement, Mr. Oldridge will also receive an amount equal to five percent of the net income of the Company on an annual basis and will be eligible for a bonus at the sole discretion of the Company’s Board of Directors (the “Board”). The Oldridge Agreement also provides for an automobile monthly allowance of $1,500. Mr. Oldridge’s employment shall continue until terminated in accordance with the Oldridge Agreement. If Mr. Oldridge is terminated without cause or if he terminates his employment for good reason, Mr. Oldridge will be entitled to receive (i) one-year (i) one-year the The following table summarizes the Company’s future minimum payments under contractual commitments, excluding debt, as of December 31, 2021: Payments due by period Total Less than 1 - 3 years 4 - 5 More Operating lease obligations $ 46,173 $ 46,173 $ — $ — $ — Employment contracts 2,500,000 500,000 1,500,000 500,0000 — Total $ 2,546,173 $ 546,173 $ 1,500,000 $ 500,000 $ —

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Contingencies	1 2 Except as set forth below, we know of no material, existing or pending, legal proceedings against our Company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any registered or beneficial stockholder, is an adverse party or has a material interest adverse to our interest. On December 17, 2019, GreenPower Motor Company Inc., a public company incorporated under the laws of British Columbia (“GreenPower”), of which Phillip W. Oldridge, the Company’s Chief Executive Officer and Chairman of the Board, and a member of its board of directors, previously served as a senior officer and a member of its board of directors, filed a notice of civil claim, captioned GreenPower Motor Company Inc. v. Phillip Oldridge et al., Action No. S-1914285, On or about July 18, 2021, GreenPower and GP Greenpower Industries Inc., (collectively “the GreenPower entities”) filed a counterclaim against David Oldridge, Phillip Oldridge, the Company and other companies in Supreme Court of British Columbia Action No. S207532. The counterclaim alleges that David Oldridge, Phillip Oldridge, the Company and other companies committed the tort of abuse of process by causing 42 Design Works Inc., to commence a lawsuit against the GreenPower entities. Additionally, GreenPower entities also advanced claims against David Oldridge, Phillip Oldridge, the Company and other companies for conspiracy. The pleadings in this lawsuit have not closed and we intend to vigorously defend the counterclaim. On February 8, 2022, GreenPower Motor Company, Inc., a Delaware Corporation, and GreenPower Motor Company Inc., a Canadian Corporation , filed a complaint captioned GreenPower Motor Company, Inc. v. Philip Oldridge, et al., Case No. 5:22-cv-00252 in the United States District Court for the Central District of California. The complaint names the Company and the following affiliated entities, officers, or directors: Phillip Oldridge, Envirotech Electric Vehicles Inc., Envirotech Drive Systems Incorporated US, Envirotech Drive Systems Incorporated Canada, Sue Emry, David Oldridge, S&P Financial and Corporate Services, Inc. GreenPower also named the Philip Oldridge Trust and a purported entity called EVT Motors, Inc., but has since dismissed those parties. The complaint alleges (i) RICO violations, (ii) conspiracy to commit RICO violations, (iii) breach of fiduciary duties, (iv) breach of an employment contract, (v) conversion of GreenPower property, (vi) violation of the Defend Trade Secrets Act, and (vii) violations of California’s Business and Profession Code. The complaint seeks an undisclosed amount of compensatory and punitive damages, injunctive relief to prevent the alleged anti-Competitive behavior, restitution for harm, an award of treble damages, and associate fees and costs. The complaint’s allegations are centered around the same assertions in the pending Canadian litigation. The Company has been served and its response to the Complaint is due May 10, 2022. We believe that the lawsuit is without merit and intend to vigorously defend the action. On August 23, 2018, a purported class action lawsuit captioned M.D. Ariful Mollik v. ADOMANI, Inc. et al., Case No. RIC 1817493, was filed in the Superior Court of the State of California for the County of Riverside against us, certain of our executive officers, Edward R. Monfort, the former Chief Technology Officer and a former director of ADOMANI, Inc., and the two underwriters of our offering of common stock under Regulation A in June 2017. This complaint alleges that documents related to our offering of common stock under Regulation A in June 2017 contained materially false and misleading statements and that all defendants violated Section 12(a)(2) of the Securities Act, and that we and the individual defendants violated Section 15 of the Securities Act, in connection therewith. The plaintiff seeks on behalf of himself and all class members: (i) certification of a class under California substantive law and procedure; (ii) compensatory damages and interest in an amount to be proven at trial; (iii) reasonable costs and expenses incurred in this action, including counsel fees and expert fees; (iv) awarding of rescission or rescissionary damages; and (v) equitable relief at the discretion of the court. Plaintiff’s counsel has subsequently filed a first amended complaint, a second amended complaint, a third amended complaint, and a fourth amended complaint. Plaintiff Mollik was replaced by putative class representatives Alan K. Brooks and Electric Drivetrains, LLC. Alan K. Brooks was subsequently dropped as a putative class representative. On October 27, 2020, we answered the fourth amended complaint, generally denying the allegations and asserting affirmative defenses. On November 5, 2019, Network 1 and Boustead Securities (together the “Underwriters”) filed a cross-complaint against the Company seeking indemnification under the terms of the underwriting agreement the Company and the Underwriters entered for the Company’s initial public offering (the “Underwriting Agreement”). On December 10, 2019, the Company filed its answer to the Underwriters’ cross-complaint, generally denying the allegations and asserting affirmative defenses. Also on this date, the Company filed a cross-complaint against the Underwriters seeking indemnification under the terms of the Underwriting Agreement. On January 14, 2020, Mr. Monfort filed a cross-complaint against the Underwriters seeking indemnification under the terms of the Underwriting Agreement. On January 15, 2020, Mr. Monfort filed a cross-complaint against the Company seeking indemnification under the terms of the Company’s Amended and Restated Bylaws and Section 145 of the Delaware General Corporation Law. On February 18, 2020, we filed an answer to Mr. Monfort’s cross-complaint, generally denying the allegations and asserting affirmative defenses. On March 2, 2021, Electric Drivetrains filed its motion for class certification. On March 17, 2021, the court held a case management conference. At the case management conference, the court set a tentative schedule for class discovery and briefing on the motion for class certification. On June 2, 2021, Electric Drivetrains and ADOMANI filed a stipulation extending the deadline for class certification discovery proposing the following deadlines: close of class discovery on September 28, 2021; defendants’ opposition to the motion for class certification due on October 28, 2021; plaintiff’s reply in support of its motion due on November 29, 2021; a case management conference on December 13, 2021 to set a date for hearing on the merits of the motion for class certification. Electric Drivetrains settled its claims against Mr. Monfort. The Underwriters have reached settlements with Electric Drivetrains on the primary claims in this matter. All defendants are maintaining their cross claims against each other. On July 13, 2021, Electric Drivetrains’ counsel moved to be relieved as counsel and on August 23, 2021, the court granted this motion. Also on August 23, 2021, the Clerk of Court issued an order to show cause why the complaint should not be stricken and matter dismissed for failure to retain new counsel to Electric Drivetrains. On October 28, 2021, Electric Drivetrains filed a substitution of attorney, substituting J. Ryan Gustafson of Good Gustafson Aumais LLP as its new counsel. On December 10, 2021, the Court vacated the order to show cause. On January 20, 2022, Mr. Monfort dismissed his cross-complaint for indemnification against the Company. On March 28, 2022, Electric Drivetains forwarded its proposed Fifth Amended Complaint, in which it: i) drops certain class allegations; ii) adds certain state law claims (various violations of California Corporations Code), aider and abettor liability, and negligent misrepresentation, but leaves the remaining claims against defendants intact. Electric Drivetrains LLC has until April 11, 2022 to determine whether it will stipulate to the filing of the amended complaint. A status conference is scheduled for June 16, 2022. We believe that the lawsuit is without merit and intend to vigorously defend the action. On January 20, 2022, Mr. Monfort dismissed his cross-complaint for indemnification against the Company in the Mollik action. On April 8, 2022, the Company and Boustead Securities, LLC (“Boustead”) settled their respective cross-claims against each other in both the Mollik action and Brooks action (see below) in exchange for the Company paying fifty thousand dollars ($50,000) in cash and $125,000 (one hundred twenty five thousand dollars) in stock and mutual releases between parties. There are no longer any cross claims pending in the Mollik action. On June 19, 2019, Alan K. Brooks, an ADOMANI investor, filed a complaint, captioned Alan K. Brooks v. ADOMANI, Inc., et al., Case No. 1-CV-349153 in the Superior Court of California for the County of Santa Clara, against the Company, certain of the Company’s executive officers and directors, two of the underwriters of the Company’s offering of common stock under Regulation A in June 2017, and certain of the underwriters’ personnel, among others. The complaint alleges that the Company and other defendants breached the terms of an agreement between Mr. Brooks and the Company by refusing to of ADOMANI, Inc. stock to Mr. Brooks. Mr. Brooks seeks interest and attorney’s fees. On September 20, 2019, Mr. Brooks filed his first amended complaint (“FAC”) reasserting his breach of contract claim and alleging five additional claims for (i) violations of Cal. Corp. Code Section 25401, (ii) fraud, (iii) negligent misrepresentation, (iv) elder abuse, and (v) unfair competition. We answered the FAC on November 12, 2019, generally denying the allegations in the FAC and asserting affirmative defenses. Fact discovery in this matter remains ongoing. On August 10, 2021, we filed a motion for summary judgement and dismissal of plaintiff’s FAC. The parties participated in two days of mediation with Mark LeHocky. Mr. LeHocky provided the parties with a mediator’s proposal. Both parties accepted the proposal and reduced the proposal to a written settlement agreement. Pursuant to the settlement agreement, the Company has agreed to pay plaintiffs cash and shares of common stock. In addition, the Company’s insurance carrier has agreed to pay plaintiffs January 14, 2022, the parties filed a joint motion for an order approving the fairness of the terms of the settlement agreement. On March 7, 2022, the Court issued an Order approving the settlement and the parties are in the process of effectuating its terms. On April 5, 2022, the Company and Boustead resolved Boustead’s cross claim for indemnification in the Brooks action. This settlement is still subject to court approval. There are no further claims pending in the Brooks action and, if and when the Court approves the settlement, it should be dismissed. On February 3, 2020, the Company acquired substantially all the assets of Ebus in a foreclosure sale through a credit bid in the amount of $582,000, representing the amount then owed by Ebus to the Company evidenced by a secured promissory note. Following the Company’s successful credit bid at the foreclosure sale, Ebus’s obligations under the note were extinguished and the Company was entitled to take possession of substantially all of the assets of Ebus. While the Company was able to take possession of some of the assets, Ebus prevented the Company from taking possession of all of the assets purchased at the foreclosure sale. As a result, on April 13, 2020, the Company filed a complaint captioned ADOMANI, Inc. v. Ebus, Inc., et al., in the Superior Court of California for the County of Los Angeles, Case No. 20ST CV 14275, against Ebus and certain of its insiders and affiliates seeking to recover the remainder of the assets and related damages. On January 14, 2021, a cross- complaint was filed against the Company by Ebus, Inc. and Anders B. Eklov for Unjust Enrichment and Conversion of Domain Name, seeking monetary damages and injunctive relief. A settlement agreement was entered into on March 15, 2022.

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	1 3 As of December 31, 2021, the Company is a party to nine operating leases. Four of these leases are office or warehouse leases; the remaining five are equipment leases (see Note 1 1 month-to-month. As a result of applying the guidance of ASC 842 to its former corporate office lease (see Note 10) entered into in 2017, the Company recognized an operating liability with a corresponding Right-Of-Use Note 11. During the year ended December 31, 2020, the Company entered into an operating lease for warehouse space in Corona, California (see Note 10). As required by ASC 842, in conjunction with this lease, the Company recognized an operating liability with a corresponding Right-Of-Use (“ROU”) asset of the same amounts based on the present value of the minimum rental payments of such lease. As of March 15, 2021, the ROU asset had a balance of $ . As of December 31, 2021, the ROU asset had a balance of $ , which is included in other non-current assets in the consolidated balance sheet. Current liabilities relating to the ROU asset, which are included in accrued liabilities in the consolidated balance sheet, were $ at December 31, Non-current liabilities relating to the ROU asset, which are included in other non-current liabilities in the consolidated balance sheet, were $ as of December 31, 2021. year. See Note 1 1 . Quantitative information regarding the Company’s leases is as follows: Year Ended December 31, 2021 2020 Lease expenses Operating lease expenses $ 164,234 $ 0 Short-term lease expenses $ 88,312 $ 154,425 Total lease cost $ 252,546 $ 154,425 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 212,955 $ — Weighted-average remaining lease term (in years): Operating leases 1.03 — Weighted-average discount rate: Operating leases 14% —

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	14. Subsequent Events On January 7, 2022, the Company’s Compensation Committee granted Phillip W. Oldridge, the Company’s CEO, options to purchase shares of common stock at an exercise price of $ per share and options to purchase 1.000,000 shares of common stock at an exercise price of $ per share. The options vested immediately and expire on the tenth anniversary of grant. On January 7, 2022, the Company’s Compensation Committee granted Susan M. Emry, the Company’s Executive Vice President, options to purchase 2,000,000 shares of common stock at an exercise price of $0.10 per share and options to purchase 817,855 shares of common stock at an exercise price of $0.12 per share. The options vested immediately and expire on the tenth anniversary of grant. On February 28, 2022, the Company’s Compensation Committee granted Christian S. Rodich, the Company’s Chief Financial Officer, options to purchase 55,249 shares of common stock at an exercise price of $0.181 per share and options to purchase 22,222 shares of common stock at an exercise price of $0.45 per share. The options vest ratably at 1/60 th tenth On February 22, 2022, the Company announced Osceola, Arkansas as the site of its state-of-the-art million. On March 15, 2022, options to purchase 1,000,000 shares of common stock were exercised by the former President and CEO of the Company at a price of $0.12 per share, resulting in a payment to the Company of $120,000. Also on March 15, 2022, options to purchase an aggregate of 500,000 shares of common stock with an exercise price of $0.45 per share and options to purchase an aggregate of 135,000 shares of common stock with an exercise price of $1.31 per share were forfeited by the former executive, as they were not exercised prior to their expiration on March 15, 2022. Beginning April 1, 2022 the lease discussed above in Note 10 and Note 12 for the Corona, CA office and warehouse facility was assigned to Masters (see Note 10) through the end of the lease obligation at December 31, 2022. Masters’ sublease agreement with the Company was also terminated on April 1, 2022.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation
Principles of Consolidation	Principles of Consolidation mpa
Use of Estimates	Use of Estimates ent
Fair Value of Financial Instruments	Fair Value of Financial Instruments Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs that are supported by little or no market data and that require the reporting entity to develop its own assumptions. The Company d
Revenue Recognition	Revenue Recognition zero-emission In applying ASC Topic 606, the Company is required to: (1) identify any contracts with customers; (2) determine if multiple performance obligations exist; (3) determine the transaction price; (4) allocate the transaction price to the respective obligation; and (5) recognize the revenue as the obligation is satisfied. Product revenue also includes the sale of electric trucks and cargo vans. These sales represent a single performance obligation with revenue recognition occurring at the time title transfers. Transfer of title occurs when the customer has accepted the vehicle and signed the appropriate documentation acknowledging receipt. See discussion below related to vehicle maintenance revenue. The Company provides the option of financing (flooring) to Factory Authorized Representatives (“FARs”) for demo vehicles that are used in their selling process. Flooring agreements are made either expressly or implicitly and last no longer than one year with respect to specific vehicles, as payment for the vehicles is due in full before the first anniversary of the agreement, or upon sale by the FAR of the demo vehicle. The interest rate associated with the flooring agreement is agreed upon at the time of executing the FAR agreement. The Company has elected the practical expedient allowed by ASC Topic 606 where consideration does not need to be adjusted for financing components of the agreement. Other revenue for the year ended December 31, 2021 included performing basic vehicle maintenance and detailing, as well as safety inspections for compliance with United States Department of Transportation guidelines. These sales represent a single performance obligation with revenue recognition occurring at the time services are invoiced. These sales did not exist in 2020; were approximately $118,000 for the year ended December 31, 2021, and will not recur in 2022. The Company has therefore not provided any additional disaggregation information, as all other revenue relates to the sale of vehicles as discussed above.
Cash and Cash Equivalents	Cash and Cash Equivalents
Marketable Securities	Marketable Securities held-to-maturity,
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts— 1
Inventory and Inventory Valuation Allowance	Inventory and Inventory Valuation Allowance — The Company had finished goods inventory on hand of $3,862,970 as of December 31, 2021 and recorded an inventory valuation allowance of $12,429 related to three vehicles that the Company does not intend to support in the future, resulting in a net inventory balance of $3,850,541 as of December 31, 2021. The Company had no finished goods inventory on hand and no related inventory valuation allowance as of December 31, 2020.
Inventory Deposits	Inventory Deposits—
Income Taxes	Income Taxes EVTDS previously recorded deferred tax benefits from net operating losses in current and prior periods. The Company, in light of the uncertainty of generating future taxable income against which those losses can be offset in order to realize such benefits, has determined that recording a valuation allowance to reduce the deferred income tax assets to the amount that is more likely than not to be realized is appropriate. In making such determinations, management considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. As of December 31, 2020, EVTDS did not recognize a full valuation allowance for all deferred tax assets. In March 2021, the Company recognized a full valuation allowance for all deferred tax assets, and as a result, recorded income tax expense of $218,300 for the year ended December 31, 2021.
Accounting for Uncertainty in Income Taxes	Accounting for Uncertainty in Income Taxes—
Net Loss Per Share	Net Loss Per Share Diluted net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the diluted weighted average number of shares of common stock outstanding during the period. The diluted weighted average number of shares of common stock outstanding is the basic weighted number of shares of common stock adjusted for any potentially dilutive debt or equity securities. As of December 31, 2021, 6,770,000 shares of the Company’s common stock were subject to issuance upon the exercise of stock options then outstanding and 28,597,994 shares of the Company’s common stock were subject to issuance upon the exercise of warrants then outstanding. There were no outstanding dilutive instruments at December 31, 2020.
Concentration of Credit Risk	Concentration of Credit Risk—The Company has credit risks related to cash and cash equivalents on deposit with a federally insured bank, as at times it exceeds the $250,000 maximum amount insured by the Federal Deposit Insurance Corporation (“FDIC”). Additionally, the Company maintains cash and short-term securities invested at Morgan Stanley Private Bank, National Association (“Morgan Stanley”). Between FDIC and the Securities Investor Protection Corporation (“SPIC”) coverage, funds up to $750,000, which may include cash up to $500,000, are insured. In addition, Morgan Stanley provides excess insurance acquired by them from SPIC for an additional $1.9 million in cash and unlimited per customer securities up to a $1 billion cap. The restricted cash reported by EVTDS as of December 31, 2020, combined with additional cash raised in 2021, was used to fund both the merger closing requirement of $5,000,000 to ADOMANI, Inc. (see Note 3) and to repay liabilities of EVTDS. The amount of restricted cash and corresponding unpaid current liabilities of EVTDS that is included in the consolidated balance sheet at December 31, 2021 is zero. During the year ended December 31, 2021, the Company’s bank required compensating balances for a subsidiary’s potential lease exposure and for the Company’s credit card limit, resulting in restricted cash of approximately $60,000.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
Goodwill	Goodwill— of a reporting unit is less than its carrying amount, it can conclude the assessment. If the Company concludes otherwise, the Company is required to perform a quantitative analysis to determine the amount of impairment. A qualitative analysis is performed at the reporting unit level by comparing the estimated fair value of a reporting unit with its respective carrying value to determine the amount of impairment, if any. The Company has determined that it has one reporting unit, and based on both qualitative and quantitative analysis, it is management’s assessment at December 31, 2021 that $51,775,667 in goodwill related to the ADOMANI, Inc. and EVTDS Merger did not experience impairment. See Note 3.
Research and Development	Research and Development in connection with the development of new products and manufacturing methods are charged to operating expenses as incurred. Research and development costs were $ for the year ended December 31, 2021. costs were incurred in 2020.
Stock-Based Compensation	Stock-Based Compensation paid-in ng No. 2018-07, 2021, as it had no share-based payments to employees prior to the Merger. With respect to the options to purchase shares of common stock issued on August 4, 2021 (see Note 9), non-cash stock-based compensation expense was $ . An additional $3,293,308 was recorded related to the value of certain options assumed by the merged entity, bringing the total amount recorded for the year ended December 31, 2021 to $3,414,440.
Property and Equipment	Property and Equipment —Property and equipment are stated at cost, less accumulated depreciation and amortization. The Company provides for depreciation using the straight-line method over the estimated useful lives of the assets, which range from three to , except leasehold improvements, which are being amortized over the life of the lease term. Property and equipment qualify for capitalization if the purchase price exceeds $ . Major repairs and replacements, which extend the useful lives of equipment, are capitalized and depreciated over the estimated useful lives of the property. All other maintenance and repairs are expensed as incurred.
Leases	Leases
Recent Accounting Pronouncements	Recent Accounting Pronouncements agem

Merger (Tables)

Merger (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combinations [Abstract]
Schedule of Assets Acquired and Liabilities Assumed	The following table presents the estimated allocation of the purchase price of the assets acquired and liabilities assumed for the acquisition by EVTDS of ADOMANI, Inc. via the reverse acquisition: Purchase Price Allocation of ADOMANI, Inc. Accounts receivable and other current assets $ 1,680,926 Property and equipment 86,873 Right of use asset 369,987 Other assets 59,510 Goodwill 51,775,667 Accounts payable and accrued expenses (820,389 ) Lease liability (369,987 ) Notes payable (417,540 ) Purchase price, net of $3,373,332 cash acquired $ 52,365,047
Unaudited Pro Forma Results	The following unaudited pro forma financial information presents the combined results of operations for the Company and gives effect to the Merger discussed above as if it had occurred on January 1, 2020 and on January 1, 2021. The pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the results of operations for the years ended December 31, 2020 and 2021, respectively, that would have been realized if the Merger had occurred on January 1, 2020 or January 1, 2021, nor does it purport to project the results of the merged entity in future periods. The pro forma financial information does not give effect to any anticipated integration costs related to the merged entities. For the years ended December 31 Pro forma combined results of operations 2021 2020 Sales $ 1,740,255 $ 627,166 Net loss $ (10,296,024 ) $ (4,666,079 )

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Components of Property and Equipment, Net	Components of property and equipment, net consist of the following as of December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Furniture and fixtures $ 41,799 $ — Leasehold improvements 28,112 30,166 Machinery & equipment 86,266 92,853 Vehicles 252,724 128,999 Test/Demo vehicles 15,784 — Total property and equipment 424,685 252,018 Less accumulated depreciation (152,572 ) (24,457 ) Net property and equipment $ 272,113 $ 227,561

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities	December 31, 2021 2020 Tax effected net operating loss $ 866,991 $ — Deferred tax asset attributable to: Net operating loss carryover 5,716,044 — Research and development tax credit carryforward 274,891 — Sub-total 6,857,926 — Valuation allowance (6,857,926 ) — Net deferred tax asset — — Cumulative NOL $ 31,347,786 $ —

Stock Warrants (Tables)

Stock Warrants (Tables)	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights	The Company’s outstanding warrants as of December 31, 2021 is summarized as follows, and all were exercisable at that date (see Note 7 Number of Exercise Remaining Outstanding warrants expiring June 9, 2022 199,659 $ 6.00 0.46 Outstanding warrants expiring June 9, 2022 350,000 $ 5.00 0.46 Outstanding warrants expiring January 9, 2023 256,667 $ 3.75 1.03 Outstanding warrants expiring January 28, 2025 8,625,001 $ 0.50 4.00 Outstanding warrants expiring May 7, 2026 19,166,667 $ 1.00 4.35 Outstanding warrants on December 31, 2021 28,597,994 $ 0.96 4.14

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of Stock Options Outstanding	The outstanding options at December 31, 2021 consisted of the following: Number of Exercise Weighted Outstanding EVTDS at December 31, 2020 — — — Options acquired in Merger 12,992,857 $ 0.29 4.61 Exercised (5,750,713 ) $ 0.12 Cancelled / Forfeited at $0.12 Exercise Price (67,144 ) $ 0.12 Cancelled / Forfeited at $0.45 Exercise Price (210,000 ) $ 0.45 Cancelled / Forfeited at $1.31 Exercise Price (195,000 ) $ 1.31 Subtotal, as follows: 6,770,000 Outstanding Options at $0.12 Exercise Price 1,000,000 $ 0.12 0.21 Outstanding Options at $0.45 Exercise Price 5,635,000 $ 0.45 8.20 Outstanding Options at $1.31 Exercise Price 135,000 $ 1.31 6.30 Outstanding at December 31, 2021 6,770,000 $ 0.42 6.98

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Future Minimum Payments Under Contractual Commitments	The following table summarizes the Company’s future minimum payments under contractual commitments, excluding debt, as of December 31, 2021: Payments due by period Total Less than 1 - 3 years 4 - 5 More Operating lease obligations $ 46,173 $ 46,173 $ — $ — $ — Employment contracts 2,500,000 500,000 1,500,000 500,0000 — Total $ 2,546,173 $ 546,173 $ 1,500,000 $ 500,000 $ —

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Schedule of Information Regarding Leases	As of December 31, 2021, the Company’s warehouse operating lease had a weighted-average remaining lease term of 1.0 year. See Note 1 1 . Quantitative information regarding the Company’s leases is as follows: Year Ended December 31, 2021 2020 Lease expenses Operating lease expenses $ 164,234 $ 0 Short-term lease expenses $ 88,312 $ 154,425 Total lease cost $ 252,546 $ 154,425 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 212,955 $ — Weighted-average remaining lease term (in years): Operating leases 1.03 — Weighted-average discount rate: Operating leases 14% —

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	Dec. 07, 2021	Aug. 04, 2021	Sep. 30, 2021	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Mar. 15, 2021
Summary Of Significant Accounting Policies [Line Items]
Aggregate amount of the Investment in marketable securities					$ 8,002,700
Accounts receivable					1,428,030	$ 9,000
Allowance for Doubtful Trade Receivable, Current					0
Inventory, net					3,850,541
Inventory Valuation Reserves					12,429
Inventory Deposits					4,503,079	0
Income Tax Expense Benefit				$ 218,300	$ 220,700	(127,300)
Shares subject to issuance upon exercise of stock options then outstanding					6,770,000
Shares subject to issuance upon exercise of warrants then outstanding					28,597,994		10,681,327
Concentration Risk, Credit Risk, Financial Instrument, Maximum Exposure					$ 250,000
Time Deposits, at or Above FDIC Insurance Limit					750,000
Cash, FDIC Insured Amount					500,000
Excess insurance acquired from SPIC in cash					1,900,000
Unlimited per customer securities cap					1,000,000,000
Impairment of Long-Lived Assets Held-for-use					0
Research And Development Expense					58,139	0
Property, Plant, and Equipment, Threshold for Capitalization of Purchases					2,000
Restricted cash					60,035	1,793,910
Stock-based compensation expense			$ 121,132		121,132
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	3,402,555
Finished goods Inventory					3,862,970	0
Valuation allowance inventory						0
Restricted cash					60,035	1,793,910
Goodwill					51,775,667
Share based compensation expense					$ 3,414,440
Percentage of Deposit paid to Vendor					96.00%
Percentage on cost of sales					85.00%
Sales [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenues					$ 118,000	$ 0
Debt Securities Period one [Member]
Summary Of Significant Accounting Policies [Line Items]
Debt Instrument, Term					143 days	13 days
Debt Securities Period two [Member]
Summary Of Significant Accounting Policies [Line Items]
Debt Instrument, Term					364 days	167 days
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Four Customer [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage					81.00%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Four Customer [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage					63.00%
ADOMANI, Inc. [Member]
Summary Of Significant Accounting Policies [Line Items]
Goodwill					$ 51,775,667
EVTDS [Member]
Summary Of Significant Accounting Policies [Line Items]
Restricted cash					1,793,910
Goodwill					$ 51,775,667
Property, Plant, and Equipment Other than Leasehold Improvements [Member] | Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life					3 years
Property, Plant, and Equipment Other than Leasehold Improvements [Member] | Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life					5 years
Envirotech Drive Systems Inc
Summary Of Significant Accounting Policies [Line Items]
Additional cash raised for merger closing requirement					$ 5,000,000
Restricted cash					$ 60,000
Common Stock [Member]
Summary Of Significant Accounting Policies [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding					6,770,000
Shares subject to issuance upon exercise of warrants then outstanding					28,597,994
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		440,000
Fair Value, Recurring
Summary Of Significant Accounting Policies [Line Items]
Assets, fair value disclosure					$ 0
Financial and Nonfinancial Liabilities, Fair Value Disclosure					$ 0

Merger - Narrative (Details)

Merger - Narrative (Details) - USD ($)	Mar. 15, 2021	Dec. 31, 2021	Dec. 31, 2020	Aug. 10, 2021
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Restricted Cash		$ 60,035	$ 1,793,910
Cash				$ 197,500
Common stock, shares outstanding (in shares)		298,160,160	1
Finished goods Inventory		$ 3,862,970	$ 0
Goodwill		51,775,667
Net loss		(7,652,100)	(279,521)
Fair Value Of Stock Options Of Goodwill	$ 55,738,379
E V T D S
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Restricted Cash		1,793,910
Amount raised		6,415,110
Cash		5,000,000
Goodwill		51,775,667
Fair Value Of Stock Options Of Goodwill	2,228,757
E V T D S | Liability [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Restricted Cash		0
Outstanding Cash		0
A D O M A N I Inc
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Common Stock, Value, Outstanding	$ 53,509,622
Common stock, shares outstanding (in shares)	112,675,558
Share Price	$ 0.4749
Assets acquired	$ 5,570,628
Finished goods Inventory	26,400
Liabilities acquired	1,607,916
Goodwill	51,775,667
Transaction costs	$ 415,472
Increase Decrease In Revenue		319,000	79,735
Increase Decrease In Net Income Loss		91,800	$ 15
Net loss		$ 1,826,623
Envirotech Drive Systems Inc
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Common stock voting rights description	converted into the right to receive one share of the common stock of the Company
Common stock issued for cash (in shares)	142,558,001
Percentage of share issued and outstanding common stock	56.00%

Merger - Assets and Liabilities

Merger - Assets and Liabilities Acquired (Details)	Dec. 31, 2021USD ($)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill	$ 51,775,667
A D O M A N I Inc
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Accounts receivable and other current assets	1,680,926,000
Property and equipment	86,873,000
Right of use asset	369,987,000
Other assets	59,510,000
Goodwill	51,775,667,000
Accounts payable and accrued expenses	(820,389,000)
Lease liability	(369,987,000)
Notes payable	(417,540,000)
Purchase price, net of $3,373,332 cash acquired	$ 52,365,047,000

Merger - Pro Forma Calculations

Merger - Pro Forma Calculations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Business Combinations [Abstract]
Sales	$ 1,740,255	$ 627,166
Net loss	$ (10,296,024)	$ (4,666,079)

Property and Equipment, Net - C

Property and Equipment, Net - Components of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property and equipment, gross	$ 424,685	$ 252,018
Less accumulated depreciation	(152,572)	(24,457)
Property and equipment, net	272,113	227,561
Furniture and Fixtures [Member]
Property and equipment, gross	41,799
Leasehold Improvements [Member]
Property and equipment, gross	28,112	30,166
Machinery and Equipment [Member]
Property and equipment, gross	86,266	92,853
Vehicles [Member]
Property and equipment, gross	252,724	$ 128,999
Test/Demo Vehicles [Member]
Property and equipment, gross	$ 15,784

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Depreciation expense	$ 70,729	$ 17,670

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Tax Credit Carryforward [Line Items]
Tax effected net operating loss	$ 866,991	$ 0
Deferred tax asset attributable to:
Net operating loss carryover	5,716,044	0
Sub-total	6,857,926	0
Valuation allowance	(6,857,926)	0
Net deferred tax asset	0	0
Cumulative NOL	31,347,786	0
Research Tax Credit Carryforward [Member]
Deferred tax asset attributable to:
Research and development tax credit carryforward	$ 274,891	$ 0

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards	$ 31,347,786	$ 0
Operating Loss Carryforwards Expiration Period	2027
Indefinite [Member]
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards	$ 16,955,180
Expire [Member]
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards	$ 14,393,606
Envirotech Drive Systems Inc [Member]
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards		745,047
Cumulative tax benefit		$ 218,300

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	May 20, 2020	May 06, 2020
Debt Instrument [Line Items]
Principal and accrued interest		$ 153,668
Notes payable, net	$ 31,788
Notes payable, net	13,245	152,835
Loan funding amount				$ 261,244
Debt Instrument, Periodic Payment	2,648.99
Economic Injury Disaster Loan [Member]
Debt Instrument [Line Items]
Line of credit		$ 150,000
Outstanding principal rate of interest per annum		3.75%	3.75%
Principal and accrued interest	154,817
Advance for loan application	$ 10,000,000
Loan funding amount			$ 150,000
Term of note	30 years
Maturity date	May 18, 2022
Line of credit bear interest number of days	30 days
Line of credit facility, maximum borrowing capacity	$ 10,400,000
Line of credit borrowing description	Borrowings under the line may not exceed 95% of such cash, cash equivalents, and marketable securities balances.
Economic Injury Disaster Loan [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Line of credit interest rate	2.00%
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Outstanding principal rate of interest per annum	1.00%
Notes Payable		$ 152,835
Amount Received In Loan Funding	$ 261,244,000
Loan forgiveness, Percentage	100.00%
Term of note	2 years
Maturity date	May 3, 2022
Inventory Software Loan
Debt Instrument [Line Items]
Notes payable, net	$ 13,245,000
Long-term Debt	$ 63,576,000
Debt Instrument, Payment Terms	twenty four

Common Stock - Additional Infor

Common Stock - Additional Information (Details) - USD ($)	May 07, 2021	Mar. 15, 2021	Dec. 29, 2020	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Class Of Stock [Line Items]
Common stock, shares issued (in shares)		255,233,559		298,160,160		1
Exercise price of warrants issued				$ 0.96
Shares subject to issuance upon exercise of warrants then outstanding		10,681,327		28,597,994
Second Closing [Member]
Class Of Stock [Line Items]
Issuance of warrant to purchase common stock					19,166,667
A D O M A N I Inc
Class Of Stock [Line Items]
Proceeds net of offering costs			$ 5,300,000
Gross proceeds from sale of common stock	$ 16,274,991
Proceeds from Stock Options Exercised	$ 211,219
A D O M A N I Inc | First Closing [Member]
Class Of Stock [Line Items]
Common stock, shares issued (in shares)			11,500,000
Sale of stock, purchase price per share			$ 0.50
Issuance of warrant to purchase common stock			8,625,001
Exercise price of warrants issued			$ 0.50
A D O M A N I Inc | First Closing [Member] | Underwriter Fees [Member]
Class Of Stock [Line Items]
Common stock, shares issued (in shares)			650,000
Shares subject to issuance upon exercise of warrants then outstanding			487,500
Other commitments, service fees per month			$ 325,000
A D O M A N I Inc | Second Closing [Member]
Class Of Stock [Line Items]
Common stock, shares issued (in shares)	38,333,333
Sale of stock, purchase price per share	$ 0.45
Issuance of warrant to purchase common stock	19,166,667
Exercise price of warrants issued	$ 1
A D O M A N I Inc | Second Closing [Member] | Underwriter Fees [Member]
Class Of Stock [Line Items]
Common stock, shares issued (in shares)	2,166,666
Shares subject to issuance upon exercise of warrants then outstanding	1,083,330
Other commitments, service fees per month	$ 975,000
E V T D S
Class Of Stock [Line Items]
Common stock, shares issued (in shares)		142,558,001
Envirotech Electric Vehicles Inc [Member]
Class Of Stock [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding		10,681,327
Cash Acquired In Merger		$ 3,300,000

Stock Warrants - Additional Inf

Stock Warrants - Additional Information (Details) - shares	Dec. 31, 2021	Sep. 30, 2021	Aug. 31, 2021	Mar. 15, 2021
Class Of Warrant Or Right [Line Items]
Warrant to purchase of common stock	28,597,994			10,681,327
Class Of Warrant Or Right Exercisable				2,056,326
Envirotech Electric Vehicles Inc [Member]
Class Of Warrant Or Right [Line Items]
Warrant to purchase of common stock				10,681,327
A D O M A N I Inc [Member]
Class Of Warrant Or Right [Line Items]
Class of Warrant or Right Unexercised			1,250,000
Second Closing [Member]
Class Of Warrant Or Right [Line Items]
Issuance of warrant to purchase common stock		19,166,667

Stock Warrants - Warrant Activi

Stock Warrants - Warrant Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Mar. 15, 2021
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	28,597,994	10,681,327
Exercise price of warrants issued	$ 0.96
Remaining Contractual Life	4 years 1 month 20 days
Warrants One Expiring June 2022 [Member]
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	199,659
Exercise price of warrants issued	$ 6
Remaining Contractual Life	5 months 15 days
Warrants Two Expiring June 2022 [Member]
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	350,000
Exercise price of warrants issued	$ 5
Remaining Contractual Life	5 months 15 days
Warrants Expiring January 2023 [Member]
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	256,667
Exercise price of warrants issued	$ 3.75
Remaining Contractual Life	1 year 10 days
Warrants Expiring January 2025 [Member]
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	8,625,001
Exercise price of warrants issued	$ 0.50
Remaining Contractual Life	4 years
Warrants Expiring May 2026 [Member]
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	19,166,667
Exercise price of warrants issued	$ 1
Remaining Contractual Life	4 years 4 months 6 days

Stock Warrants - Warrant Acti_2

Stock Warrants - Warrant Activity (Parenthetical) (Details)	Dec. 31, 2021
Warrants One Expiring June 2022 [Member]
Class Of Warrant Or Right [Line Items]
Warrants and Rights Outstanding, Maturity Date	Jun. 9, 2022
Warrants Two Expiring June 2022 [Member]
Class Of Warrant Or Right [Line Items]
Warrants and Rights Outstanding, Maturity Date	Jun. 9, 2022
Warrants Expiring January 2023 [Member]
Class Of Warrant Or Right [Line Items]
Warrants and Rights Outstanding, Maturity Date	Jan. 9, 2023
Warrants Expiring January 2025 [Member]
Class Of Warrant Or Right [Line Items]
Warrants and Rights Outstanding, Maturity Date	Jan. 28, 2025
Warrants Expiring May 2026 [Member]
Class Of Warrant Or Right [Line Items]
Warrants and Rights Outstanding, Maturity Date	May 7, 2026

Stock Options - Additional Info

Stock Options - Additional Information (Details) - USD ($)	Dec. 07, 2021	Aug. 04, 2021	Jul. 23, 2021	Jun. 25, 2021	Jun. 14, 2021	Sep. 30, 2021	Dec. 31, 2021	Mar. 15, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	3,402,555
Payments for Repurchase of Common Stock			$ 43,029		$ 4,029
Exercise Price							$ 0.42
Exercise price of warrants issued							$ 0.96
Share based payment award options vested fair value						$ 121,132	$ 121,132
Fair Value Expected Volatility Rate							172.40%
Risk Free Interest Rate							1.56%
Number of shares purchased for issuance	5,000,000
Shares Issued, Price Per Share	$ 0.10
Stock Issued During Period, Value, Stock Options Exercised	$ 500,000
Number of share options exercised	3,402,555
Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested , stock options outstanding								12,992,857
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				358,571
Payments for Repurchase of Common Stock				$ 43,029
Exercise price of warrants issued				$ 0.12
Intrinsic value, stock options outstanding							$ 152,800
Number of share options exercised				358,571
Exercised Zero Point One Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			358,571		33,571
Exercise Price					$ 0.12		$ 0.12
Exercise price of warrants issued			$ 0.12
Number of share options exercised			358,571		33,571
Forfeited Zero Point One Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period					67,144
Exercise Price					$ 0.12		0.12
Forfeited Zero Point Four Five
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period			135,000		75,000
Exercise Price			$ 0.45		$ 0.45		0.45
Forfeited One Point Three One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period			135,000		60,000
Exercise Price			$ 1.31		$ 1.31		$ 1.31
Exercised Zero Point Two Seven Five Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		440,000
Exercise price of warrants issued		$ 0.2753
Number of share options exercised		440,000

Stock Options - Schedule of Sto

Stock Options - Schedule of Stock Options Outstanding (Details) - $ / shares	Jul. 23, 2021	Jun. 14, 2021	Mar. 31, 2021	Dec. 31, 2021
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding				6,770,000
Options acquired in Merger, Number of Shares				12,992,857
Exercise Price				$ 0.42
Options acquired in Merger, Exercise Price			$ 0.29
Contractual Life(in years)				6 years 11 months 23 days
Options acquired in Merger, Weighted Average Remaining Contractual Life			4 years 7 months 9 days
Exercised Zero Point One Two
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding				5,750,713
Exercise Price		$ 0.12		$ 0.12
Forfeited Zero Point One Two
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding				67,144
Exercise Price		0.12		$ 0.12
Forfeited Zero Point Four Five
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding				210,000
Exercise Price	$ 0.45	0.45		$ 0.45
Forfeited One Point Three One
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding				195,000
Exercise Price	$ 1.31	$ 1.31		$ 1.31
Outstanding Options at 0.10 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding				1,000,000
Exercise Price				$ 0.12
Contractual Life(in years)				2 months 15 days
Outstanding Options at 0.12 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding				5,635,000
Exercise Price				$ 0.45
Contractual Life(in years)				8 years 2 months 12 days
Outstanding Options at 0.45 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding				135,000
Exercise Price				$ 1.31
Contractual Life(in years)				6 years 3 months 18 days

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details)	1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 31, 2021USD ($)ElectricTruck	Sep. 30, 2021USD ($)	Dec. 31, 2021USD ($)AutomobileLease	Dec. 31, 2020
ABCI Office Lease
Related Party Transaction [Line Items]
Operating Lease Monthly Payment			$ 2,800
SRI Professional Services, Inc. [Member]
Related Party Transaction [Line Items]
Account paid in consideration of the service rendered			26,042
Operating Lease Monthly Payment			$ 7,771
SRI Professional Services, Inc. [Member] | SRI Leases Vehicles
Related Party Transaction [Line Items]
Lease Commencement Date			Jan. 1, 2020
Operating Lease Monthly Payment			$ 3,880
Number of properties purchased | Lease			2
SRI Professional Services, Inc. [Member] | SRI Leases Trailers
Related Party Transaction [Line Items]
Account paid in consideration of the service rendered		$ 81,293
Lease Commencement Date			Dec. 1, 2019
Operating Lease Monthly Payment			$ 3,891
SRI Professional Services, Inc. [Member] | E V T D S
Related Party Transaction [Line Items]
Lease Commencement Date				Jan. 1, 2020
Operating Lease Monthly Payment			$ 910
Alpha Bravo Charlie, Inc. | Used Automobiles
Related Party Transaction [Line Items]
Number of properties purchased | Automobile			2
Aggregrate purchase price		$ 33,250
Alpha Bravo Charlie, Inc. | Electric Truck
Related Party Transaction [Line Items]
Number of properties purchased | ElectricTruck	2
Aggregrate purchase price	$ 128,000		$ 83,000
Related party transaction, description of transaction			One of the vehicles purchased by the Company was subsequently sold to a customer of the Company in March 2021 and the second truck remains in the Company’s inventory at December 31, 2021.
Alpha Bravo Charlie, Inc. | Electric Truck | Maximum [Member]
Related Party Transaction [Line Items]
Aggregrate purchase price			$ 64,000

Commitments - Narrative Informa

Commitments - Narrative Information (Details) - USD ($)

Jan. 01, 2022

Nov. 01, 2020

Feb. 04, 2020

Jan. 01, 2020

Jan. 01, 2017

Mar. 31, 2021

Dec. 31, 2019

Oct. 31, 2017

Feb. 28, 2017

Dec. 31, 2021

Dec. 31, 2020

Dec. 31, 2022

Jul. 02, 2021

Commitments And Contingencies [Line Items]

Base rent for term of lease

$ 46,173

Lease deposit liability

11,616

Operating lease payment exchange from lease obligation

$ 60,630

Operating Leases, Rent Expense, Net

252,546

$ 154,425

Oldridge Agreement [Member]

Commitments And Contingencies [Line Items]

Officers Compensation

$ 300,000

Automobile Monthly Allowance

1,500

Emry Agreement [Member]

Commitments And Contingencies [Line Items]

Officers Compensation

$ 200,000

Chief Financial Officer

Commitments And Contingencies [Line Items]

Lease agreement effective date

Jan. 1, 2020

Employment Agreement Renewal Term Of Employment

5 years

Officers Compensation

$ 150,000

$ 215,000

$ 200,000

SRI Equipment leases

Commitments And Contingencies [Line Items]

Operating Leases, Rent Expense

93,247

99,247

SRI Office Lease

Commitments And Contingencies [Line Items]

Operating Leases, Rent Expense

24,711

10,920

ABCI Office Lease

Commitments And Contingencies [Line Items]

Operating Leases, Rent Expense

30,800

$ 25,200

Operating Lease Monthly Payment

$ 2,800

Storage Space in Stockton, California [Member]

Commitments And Contingencies [Line Items]

Operating Lease Monthly Payment

$ 1,000

Operating lease termination notice period

30 days

Corporate Office in Corona, California [Member]

Commitments And Contingencies [Line Items]

Operating Lease Monthly Payment

$ 7,600

Operating lease, contract term

65 months

Lease expiration date

Feb. 28, 2023

Base rent for term of lease

$ 568,912

Operating lease monthly payment escalated

$ 10,560

Warehouse Space in Corona, California [Member]

Commitments And Contingencies [Line Items]

Operating Lease Monthly Payment

$ 13,108

Operating lease, contract term

36 months

Lease expiration date

Dec. 31, 2022

Base rent for term of lease

$ 495,720

Lease Commencement Date

Jan. 1, 2020

Warehouse Space in Corona, California [Member] | Forecast

Commitments And Contingencies [Line Items]

Operating lease monthly payment escalated

$ 13,906

Warehouse Space in Corona, California [Member] | Fire Sprinkler Alarm Monitoring and Landscape Maintenance [Member]

Commitments And Contingencies [Line Items]

Operating Lease Monthly Payment

$ 265

Corporate Office in Corona, California [Member] | Masters Transportation, Inc. [Member]

Commitments And Contingencies [Line Items]

Operating Lease Monthly Payment

$ 6,000

Lease expiration date

Dec. 31, 2022

Lease agreement effective date

Feb. 1, 2020

Operating lease monthly payment, escalated amount

$ 6,365

Commitments - Future Minimum Pa

Commitments - Future Minimum Payments Under Contractual Commitments (Details)	Dec. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating lease obligations, Total	$ 46,173
Operating lease obligations, Less than one year	46,173
Employment contracts, Total	2,500,000
Employment contracts, Less than one year	500,000
Employment contracts, 1-3 years	1,500,000
Employment contracts, 4-5 years	500,000
Total	2,546,173
Total, Less than one year	546,173
Total, 1-3 years	1,500,000
Total, 4-5 years	$ 500,000

Contingencies - Additional Info

Contingencies - Additional Information (Details) - USD ($)	Jun. 19, 2019	Apr. 08, 2022	Aug. 10, 2021	Feb. 03, 2020
Damages and attorney's fees	$ 13,500,000
Number of shares refused to release	1,320,359
Assets acquired through foreclosure in credit bid				$ 582,000
Cash paid			$ 197,500
Cash paid through Equity			197,500
Cash paid by Insurance company			$ 170,000
Boustead [Member]
Cash paid		$ 50,000
Share Value		$ 125,000

Leases - Additional Information

Leases - Additional Information (Details)	Dec. 31, 2021USD ($)Lease	Mar. 15, 2021USD ($)
Operating Leased Assets [Line Items]
Weighted-average remaining lease term	1 year 10 days
Office And Warehouse Leases [Member]
Operating Leased Assets [Line Items]
Number of lease | Lease	4
Corporate Office Lease [Member]
Operating Leased Assets [Line Items]
Right of use asset included in other non-current assets		$ 131,622
Equipment Lease [Member]
Operating Leased Assets [Line Items]
Number of lease | Lease	5
Warehouse Space in Corona, California [Member]
Operating Leased Assets [Line Items]
Weighted-average remaining lease term	1 year
Warehouse Space in Corona, California [Member] | Current Assets [Member]
Operating Leased Assets [Line Items]
Right of use asset included in other non-current assets	$ 133,672	$ 238,365
Current liabilities relating to ROU asset	131,245
Warehouse Space in Corona, California [Member] | Noncurrent Assets [Member]
Operating Leased Assets [Line Items]
Non-current liabilities relating to ROU asset	$ 2,427

Leases - Information Regarding

Leases - Information Regarding Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lease expenses
Operating lease expenses	$ 164,234	$ 0
Short-term lease expenses	88,312	154,425
Total lease cost	252,546	$ 154,425
Operating cash flows	$ 212,955
Operating leases	1 year 10 days
Operating leases	14.00%

Subsequent Events - Additional

Subsequent Events - Additional Information (Details)	Mar. 15, 2022USD ($)$ / sharesshares	Feb. 28, 2022Anniversary$ / sharesshares	Feb. 22, 2022USD ($)ft²	Jan. 07, 2022Anniversary$ / sharesshares	Dec. 07, 2021shares	Dec. 31, 2021$ / shares
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares					3,402,555
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price | $ / shares						$ 0.42
Subsequent Event [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Area of Land | ft²			580,000
Cost Of Investment | $			$ 80,000,000
Cost of Investment, Term			5 years
Tax Incentives | $			$ 27,000,000
Subsequent Event [Member] | Philip Oldridge [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Option to purchase common shares | shares				3,000,000
Common stock, exercise price | $ / shares				$ 0.10
Number of Shares, Granted | shares				1,000,000
Exercise price of shares granted | $ / shares				$ 0.12
Anniversary Of Grant | Anniversary				10
Subsequent Event [Member] | Former President and CEO [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	1,000,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price | $ / shares	$ 0.12
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $	$ 120,000
Subsequent Event [Member] | Susan M. Emry [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Option to purchase common shares | shares				2,000,000
Common stock, exercise price | $ / shares				$ 0.10
Number of Shares, Granted | shares				817,855
Exercise price of shares granted | $ / shares				$ 0.12
Subsequent Event [Member] | Christian S. Rodich [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Option to purchase common shares | shares		55,249
Common stock, exercise price | $ / shares		$ 0.181
Number of Shares, Granted | shares		22,222
Exercise price of shares granted | $ / shares		$ 0.45
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award		1/60th per month over five years
Share-based compensation arrangement by share-based payment award award vesting period		5 years
Anniversary Of Grant | Anniversary		10
Subsequent Event [Member] | Exercise Price $0.45 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of shares forfeited | shares	500,000
Exercise price of options forfeited | $ / shares	$ 0.45
Subsequent Event [Member] | Exercise Price $1.31 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of shares forfeited | shares	135,000
Exercise price of options forfeited | $ / shares	$ 1.31