Envirotech Vehicles (EVTV) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2022	Nov. 10, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Entity Registrant Name	ENVIROTECH VEHICLES, INC.
Entity Central Index Key	0001563568
Trading Symbol	EVTV
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)		15,021,088
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, par value $0.00001 per share
Security Exchange Name	NASDAQ
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	870
Local Phone Number	970-3355
Document Quarterly Report	true
Document Transition Report	false

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 2,623,099	$ 4,846,490
Restricted cash	60,131	60,035
Marketable securities	1,976,308	8,002,700
Accounts receivable	7,804,369	1,428,030
Inventory, net	3,603,852	3,850,541
Inventory deposits	4,812,439	4,503,079
Prepaid expenses	709,621	332,514
Total current assets	21,589,819	23,023,389
Property and equipment, net	305,617	272,113
Goodwill	51,775,667	51,775,667
Other non-current assets	78,374	236,639
Total assets	73,749,477	75,307,808
Current liabilities:
Accounts payable	161,545	238,464
Accrued liabilities	1,154,026	1,280,020
Notes payable, net	27,444	31,788
Total current liabilities	1,343,015	1,550,272
Long-term liabilities
Other non-current liabilities	0	2,427
Notes payable, net	18,234	13,245
Total liabilities	1,361,249	1,565,944
Stockholders' equity (deficit):
Preferred stock, 5,000,000 authorized, $0.00001 par value per share, none issued and outstanding as of September 30, 2022, and December 31, 2021
Common stock, 350,000,000 authorized, $0.00001 par value per share, 15,021,088 and 14,912,178 Issued and outstanding as of September 30, 2022, and December 31, 2021, respectively	150	149
Additional paid-in capital	83,923,350	81,866,075
Accumulated deficit	(11,535,272)	(8,124,360)
Total stockholders' equity	72,388,228	73,741,864
Total liabilities and stockholders' equity	$ 73,749,477	$ 73,307,808

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
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)	15,021,088	14,912,189
Common stock, shares outstanding (in shares)	15,021,088	14,912,189

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Sales	$ 3,882,670	$ 709,092	$ 7,078,870	$ 1,368,151
Cost of sales	2,046,491	469,611	3,998,533	930,977
Gross profit	1,836,179	239,481	3,080,337	437,174
Operating expenses:
General and administrative	1,619,210	1,344,840	6,142,194	2,766,989
Consulting	94,187	36,734	264,505	142,092
Research and development	25,000	0	112,412	0
Total operating expenses, net	1,738,397	1,381,574	6,519,111	2,909,081
Income (loss) from operations	97,782	(1,142,093)	(3,438,774)	(2,471,907)
Other income (expense):
Interest income, net	30,200	8,116	37,956	2,357
Other income	(1,233)	285,902	(10,094)	288,186
Total other income	28,967	294,018	27,862	290,543
Income (loss) before income taxes	126,749	(848,075)	(3,410,912)	(2,181,364)
Income tax expense	0	(2,400)	0	(220,700)
Net income (loss)	$ 126,749	$ (850,475)	$ (3,410,912)	$ (2,402,064)
Net income (loss) per share to common stockholders:
Basic	$ 0.01	$ (0.06)	$ (0.23)	$ (0.23)
Diluted	$ 0.01	$ (0.06)	$ (0.23)	$ (0.23)
Weighted shares used in the computation of net income (loss) per share:
Basic	15,013,236	14,715,694	14,981,836	10,349,101
Diluted	15,013,236	14,715,694	14,981,836	10,349,101

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2020	$ (472,160)	$ 0	$ 100	$ (472,260)
Balance (in shares) at Dec. 31, 2020		1
Common stock issued for cash	6,415,210	$ 72	6,415,139
Common stock issued for cash (in shares)		7,129,887
Common stock issued in merger	53,509,522	$ 56	53,509,466
Common stock issued for merger (in shares)		5,635,348
Offering costs netted against proceeds common stock	(156,443)		(156,443)
Net loss	(658,510)			(658,510)
Balance at Mar. 31, 2021	58,637,619	$ 128	59,768,262	(1,130,770)
Balance (in shares) at Mar. 31, 2021		12,765,236
Balance at Dec. 31, 2020	(472,160)	$ 0	100	(472,260)
Balance (in shares) at Dec. 31, 2020		1
Net loss	(2,402,064)
Balance at Sep. 30, 2021	73,348,703	$ 147	76,222,880	(2,874,324)
Balance (in shares) at Sep. 30, 2021		14,719,983
Balance at Mar. 31, 2021	58,637,619	$ 128	59,768,262	(1,130,770)
Balance (in shares) at Mar. 31, 2021		12,765,236
Common stock issued for cash	16,322,049	$ 19	16,322,030
Common stock issued for cash (in shares)		1,936,813
Offering costs netted against proceeds common stock	(31,572)		(31,572)
Net loss	(893,079)			(893,079)
Balance at Jun. 30, 2021	74,035,018	$ 147	76,058,720	(2,023,849)
Balance (in shares) at Jun. 30, 2021		14,702,049
Common stock issued for cash	43,028		43,028
Common stock issued for cash (in shares)		17,934
Stock based compensation	121,132		121,132
Net loss	(850,475)			(850,475)
Balance at Sep. 30, 2021	73,348,703	$ 147	76,222,880	(2,874,324)
Balance (in shares) at Sep. 30, 2021		14,719,983
Balance at Dec. 31, 2021	73,741,864	$ 149	81,866,075	(8,124,360)
Balance (in shares) at Dec. 31, 2021		14,912,189
Common stock issued for cash	120,000	$ 1	119,999
Common stock issued for cash (in shares)		50,000
Common stock issued for lawsuit settlement (in shares)		38,484
Common stock issued for lawsuit settlement	197,431	$ 0	197,431
Stock based compensation	1,614,845		1,614,845
Net loss	(2,527,397)			(2,527,397)
Balance at Mar. 31, 2022	73,146,743	$ 150	83,798,350	(10,651,757)
Balance (in shares) at Mar. 31, 2022		15,000,673
Balance at Dec. 31, 2021	73,741,864	$ 149	81,866,075	(8,124,360)
Balance (in shares) at Dec. 31, 2021		14,912,189
Net loss	(3,410,912)
Balance at Sep. 30, 2022	72,388,228	$ 150	83,923,350	(11,535,272)
Balance (in shares) at Sep. 30, 2022		15,021,088
Balance at Mar. 31, 2022	73,146,743	$ 150	83,798,350	(10,651,757)
Balance (in shares) at Mar. 31, 2022		15,000,673
Net loss	(1,010,264)			(1,010,264)
Balance at Jun. 30, 2022	72,136,479	$ 150	83,798,350	(11,662,021)
Balance (in shares) at Jun. 30, 2022		15,000,673
Common stock issued for lawsuit settlement (in shares)		20,415
Common stock issued for lawsuit settlement	125,000		125,000
Net loss	126,749			126,749
Balance at Sep. 30, 2022	$ 72,388,228	$ 150	$ 83,923,350	$ (11,535,272)
Balance (in shares) at Sep. 30, 2022		15,021,088

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (3,410,912)	$ (2,402,064)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	56,700	43,031
Unrealized loss on marketable securities	(6,033)	(20,359)
Stock based compensation expense	1,614,845	121,132
Provision for bad debt	50,000	303,879
Gain on debt forgiveness	0	(290,519)
Changes in assets and liabilities:
Accounts receivable	(6,426,339)	(734,267)
Inventory	246,689	(792,800)
Inventory deposits	(309,360)	(4,514,665)
Prepaid expenses	(377,107)	637,483
Other non-current assets	158,265	0
Accounts payable	(76,919)	(307,488)
Accrued liabilities	192,093	(1,734,270)
Other non-current liabilities	16,328	(226,421)
Net cash used in operating activities	(8,271,750)	(9,917,328)
Cash flows from investing activities:
Purchase of property and equipment, net	(90,204)	(27,958)
Investment in marketable securities	(2,291,036)	(12,000,000)
Sale of marketable securities	8,323,461	5,000,000
Cash acquired in merger	0	3,373,332
Net cash provided by (used in) investing activities	5,942,221	(3,654,626)
Cash flows from financing activities:
Proceeds from issuance of common stock	120,000	22,780,188
Payments for deferred offering costs	0	(188,015)
Principal repayments on debt	(13,766)	(309,865)
Net cash provided by financing activities	106,234	22,282,308
Net change in cash, restricted cash and cash equivalents	(2,223,295)	8,710,354
Cash, restricted cash, and cash equivalents at the beginning of the period	4,906,525	1,930,132
Cash, restricted cash, and cash equivalents at the end of the period	2,683,230	10,640,486
Supplemental cash flow disclosures:
Cash paid for interest expense	2,272	4,944
Cash paid for income taxes	0	2,400
Non-cash common stock lawsuit settlement	$ 322,431	$ 0

Organization and Operations

Organization and Operations	9 Months Ended
	Sep. 30, 2022
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. On February 22, 2022, the Company announced Osceola, Arkansas, as the site of its state-of-the-art On June 28, 2022, we effected a 20-for-1 10-Q paid-in

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation 10-K Principles of Consolidation Use of Estimates 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 does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. 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. 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. Cash and Cash Equivalents Marketable Securities held-to-maturity, Accounts Receivable and Allowance for Doubtful Accounts— as of September 30, 2022 and a recorded allowance for bad debt of based on a review of factors noted above, resulting in a net trade accounts receivable balance of $7,804,369. The Company had trade accounts receivable of $1,428,030 as of December 31, 2021 with no allowance for bad debt. A significant portion of the Company’s sales are made to customers who qualify for state-sponsored grant programs which can cover a significant portion, up to all of a vehicle’s purchase price. Grant monies are paid directly to vehicle dealers like the Company after the customer and the dealer meet state requirements related to the transaction; reimbursements to the Company may take two to nine months from the date of request before being received. The Company does not provide an allowance for doubtful accounts related to sales made utilizing state grant funds, as those funds are guaranteed by the state(s) once awarded. The trade accounts receivable balance at September 30, 2022 is from credit-worthy customers, many of whom are our Company’s FARs, the December 31, 2021 balance was in the collection process for guaranteed state grant funding subsequent to that date. Account receivable balances guaranteed by state grant funding as a percentage of total wer Inventory and Inventory Valuation Allowance — Inventory Deposits— Upon Income Taxes where Accounting for Uncertainty in Income Taxes— Net Income (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 Concentration of Credit Risk During the nine months ended September 30, 2022, 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 $60,131 at September 30, 2022. Impairment of Long-Lived Assets Goodwill — $ in goodwill related to the ADOMANI, Inc. and EVTDS Merger did not experience impairment. Research and Development Stock-Based Compensation paid-in non-cash Property and Equipment three Leases Recent Accounting Pronouncements

Merger

Merger	9 Months Ended
	Sep. 30, 2022
Business Combinations [Abstract]
Merger	3. Merger On March 15, 2021, the Company completed its acquisition of EVTDS, a supplier of zero-emission 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 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 two 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 of December 31, 2020. The total amount raised just prior to the Merger closing was $6,415,110. At the closing of the Merger, EVTDS satisfied its obligation to deliver $5 million in cash to ADOMANI, Inc. and repaid the majority of the items discussed above. This number has decreased to zero 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 $53,509,522, based on 5,635,347 shares of common stock outstanding on March 15, 2021 and the closing price that day of $0.4749 per share. The fair value of certain of the stock options assumed by EVTDS in the Merger of $2,228,757 (see Note 7) was added to reach an adjusted value of $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) were 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. The unaudited consolidated statement of operations for the three months ended March 31, 2021 included $151,793 of revenue and a loss from operations of $(144,015) contributed by ADOMANI, Inc. and its subsidiaries, excluding EVTDS. 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 related to EVTDS leases assumed in the Merger (see Notes 9 and 11), all accounting subsequent to the closing of the Merger has been and will continue to be done on a consolidated basis. Therefore, the Company cannot segregate the operating results of operations between the formerly separate entities in the current periods. 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, 2021. The pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the results of operations for the nine months ended September 30, 2021 that would have been realized if the Merger had occurred on 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. Pro forma combined results of operations For the three months ended For the nine months ended September 30, 2021 September 30, 2021 Sales $ 709,092 $ 1,065,562 Net income (loss) $ (850,475 ) $ (5,045,988 ) For purposes of the pro forma disclosures above, there were no adjustments required for the nine months ended September 30, 2022 because there were no transactions between EVTDS and ADOMANI, Inc. during that period. For the three months ended September 30, 2021, there were also no adjustments required, as the quarter reflects the results of operations of the merged entity. For purposes of the pro forma disclosures above, the adjustments for the nine months ended September 30, 2021, reduced sales by $ and increased the net loss by $ . The 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 three months ended March 31, 2021 by approximately $ more than would otherwise have been recorded absent the consummation of the Merger.

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2022
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 September 30, 2022 and December 31, 2021: September 30, December 31, 2022 2021 Furniture and fixtures $ 60,082 $ 41,799 Leasehold improvements 40,112 28,112 Machinery & equipment 144,406 86,266 Vehicles 252,725 252,724 Test/Demo vehicles 15,784 15,784 Total property and equipment 513,108 424,685 Less accumulated depreciation (207,491 ) (152,572 ) Net property and equipment $ 305,617 $ 272,113 Depreciation expense was $19,093 and $7,655 and was $56,700 and $43,031 for the three and nine months ended September 30, 2022 and 2021, respectively.

Debt

Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Debt	5. Debt 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. On July 15, 2022, the Company entered into an equipment financing agreement with Wells Fargo in connection with the purchase of facility grounds equipment. The $18,755 loan is payable over 36 months, beginning in August 2022, with monthly payments of $521. As of September 30, 2022, $27,444 is reflected on the consolidated balance sheet as current notes payable. Effective August 4, 2022, EVT secured a line of credit from Centennial Bank. Borrowings under the line of credit bear interest at 2.75% annually. There is no maturity date for the line, but Centennial Bank may at any time, in its sole discretion and without cause, demand the Company immediately repay any and all outstanding obligations under the line of credit in whole or in part. The line is secured by the cash and cash equivalents maintained by the Company in its Centennial Bank accounts. Borrowings under the line may not exceed cash, cash equivalents, and marketable securities balances up to $1,000,000. There was no principal amount outstanding on September 30, 2022 and there is no current plan to borrow from it.

Stock Warrants

Stock Warrants	9 Months Ended
	Sep. 30, 2022
Stockholders' Equity Note [Abstract]
Stock Warrants	6. Stock Warrants As a result of the Merger closing (see Note 3), as of March 15, 2021, the Company had outstanding warrants to purchase an aggregate of 534,067 shares of common stock, 102,817 of which were exercisable. The warrants were previously issued by ADOMANI, Inc. and assumed in the Merger. In connection with the second closing of the Financing discussed in the Company’s Annual Report on Form 10-K Number of Exercise Remaining Shares Price Contractual Life (years) Outstanding warrants expiring January 9, 2023 12,833 $ 75.00 0.33 Outstanding warrants expiring January 28, 2025 431,250 $ 10.00 2.33 Outstanding warrants expiring May 7, 2026 958,334 $ 20.00 3.60 Outstanding warrants on September 30, 2022 1,402,417 $ 17.43 3.18 The Warrants issued as part of the Purchase Agreement related to the Financing contain a call provision whereby the Company, after the 13-month As of September 30, 2022, the outstanding warrants have no intrinsic value.

Stock Options

Stock Options	9 Months Ended
	Sep. 30, 2022
Stockholders' Equity Note [Abstract]
Stock Options	7. Stock Options As a result of the Merger closing (see Notes 2 and 3) there were 649,643 fully vested stock options outstanding at March 15, 2021 that were previously issued by ADOMANI, Inc. and assumed in the Merger. The outstanding options at September 30, 2022 consisted of the following: Number of Exercise Weighted Outstanding at December 31, 2021 338,500 $ 5.80 6.98 Options granted during 9 months ended September 30, 2022: Options Granted at $2.00 Exercise Price 250,000 $ 2.00 Options Granted at $2.40 Exercise Price 90,893 $ 2.40 Options Granted at $3.62 Exercise Price 2,762 $ 3.62 Options Granted at $9.00 Exercise Price 1,111 $ 9.00 Exercised (50,000 ) $ 2.40 Cancelled / Forfeited at $9.00 Exercise Price (25,000 ) $ 9.00 Subtotal, as follows: 608,266 Outstanding Options at $2.00 Exercise Price 250,000 $ 2.00 9.30 Outstanding Options at $2.40 Exercise Price 90,893 $ 2.40 9.30 Outstanding Options at $3.62 Exercise Price 2,762 $ 3.62 4.34 Outstanding Options at $9.00 Exercise Price 257,861 $ 9.00 8.21 Outstanding Options at $26.20 Exercise Price 6,750 $ 26.20 5.55 Outstanding at September 30, 2022 608,266 $ 5.30 8.77 On January 7, 2022, the Company’s Compensation Committee granted Phillip W. Oldridge, the Company’s Chief Executive Officer, options to purchase 150,000 shares of common stock at an exercise price of $2.00 per share and options to purchase 50,000 shares of common stock at an exercise price of $2.40 per share. The options vested immediately and expire on the tenth On January 7, 2022, the Company’s Compensation Committee granted Susan M. Emry, the Company’s Executive Vice President, options to purchase 100,000 shares of common stock at an exercise price of $2.00 per share and options to purchase 40,893 shares of common stock at an exercise price of $2.40 per share. The options vested immediately and expire on the tenth anniversary of grant. On January 31, 2022, the Company’s Compensation Committee granted Christian S. Rodich, the Company’s Chief Financial Officer, options to purchase 2,763 shares of common stock at an exercise price of $3.62 per share and options to purchase 1,111 shares of common stock at an exercise price of $9.00 per share. The options vest ratably at 1/60th per month over five years and expire on the tenth On March 15, 2022, options to purchase 50,000 shares of common stock were exercised by the former President and CEO of the Company at a price of $2.40 per share, resulting in a payment to the Company of $120,000. Also on March 15, 2022, options to purchase an aggregate of 25,000 shares of common stock with an exercise price of $9.00 per share were forfeited by the former executive, as they were not exercised prior to their expiration on March 15, 2022. As of September 30, 2022, outstanding options had intrinsic value of $873,288.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	8. Related Party Transactions 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 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 EVTDS has entered into a cancelable month-to-month 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 9 and 11. Phillip W. Oldridge, the Company’s Chief Executive Officer and Chairman of the Board, and a member of its board of directors, is a director of ABCI. In connection with the closing of the Merger in March 2021, the Company purchased two

Commitments Other Agreements

Commitments Other Agreements	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments Other Agreements	9. Commitments Other Agreements 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 following table summarizes the Company’s future minimum payments under contractual commitments, excluding debt, as of September 30, 2022: Payments due by period Total Less than 1 - 3 years 4 - 5 years More Operating lease obligations $ 11,491 $ 10,881 $ 610 $ — $ — Employment contracts 2,125,000 500,000 1,500,000 125,000 — Total $ 2,136,491 $ 510,881 $ 1,500,610 $ 125,000 $ —

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Contingencies	10. Contingencies 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. GreenPower Actions: 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 On May 10, 2022, the Company, together with other defendants, filed a Motion to Dismiss and/or Stay the lawsuit pending the outcome of the Canadian litigation. While hearing on this Motion was set for October 7, 2022, on October 4 the Court cancelled the hearing and indicated it would rule on the Motion without argument. The Court’s ruling on the Motion is still pending. We believe that the lawsuit is without merit and intend to vigorously defend the action. Mollick/Electric DriveTrain 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 recessionary damages; and (v) equitable relief at the discretion of the court. Plaintiff’s counsel 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 (“Electric Drivetrains”). Alan K. Brooks was subsequently dropped as a putative class representative. On October 27, 2020, the Company answered the fourth amended complaint, generally denying the allegations and asserting affirmative defenses. On July 13, 2021, Electric Drivetrains’ counsel moved to be relieved as counsel and on August 23, 2021, the court granted this motion. 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. Over the tenure of the action, Electric Drivetrain has dismissed all defendants in the action except for the Company and two former Company executives. Any and all pending cross claims between or among defendants have been resolved and dismissed. On August 31, 2022, Electric Drivetrains filed its Fifth Amended Complaint, which: i) drops certain class allegations; ii) adds certain state law claims; iii) and drops certain factual allegations but leaves the remaining claims against defendants intact. On October 6, 2022, the Company and remaining defendants filed their respective answer denying the allegations and asserting counterclaims. On the same day, the Company cross claimed against Electric Drivetrains and its managing member. The Court has set a trial setting conference on December 21, 2022. We believe that the lawsuit is without merit and intend to vigorously defend the action.

Leases

Leases	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Leases	11. Leases As of September 30, 2022, 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 8). As disclosed in Note 2, the Company accounts for leases as required by ASC Topic 842. The Company has elected to apply the short-term lease exception to all leases of one year or less. As of September 30, 2022, this exception applies to the six EVTDS leases and to the ADOMANI Inc. Stockton, California lease, which are all month-to-month. The Company has entered into the SRI Equipment Leases (see Note 8). Rent expense under the SRI Equipment Leases for the three and nine months ended September 30, 2022 was $23,312 and $69,936, respectively, and for the three and nine months ended September 30, 2021 was $38,853 and $66,055, respectively. The Company has entered into the SRI Office Lease (see Note 8). Rent expense under the SRI Office Lease for the three and nine months ended September 30, 2022 was $8,190 and $18,200, respectively, and for the three and nine months ended September 30, 2021 was $4,550 and $11,270, respectively. The Company has entered into the ABCI Office Lease (see Note 8). Rent expense under the ABCI Office Lease for the three and nine months ended September 30, 2022 was $8,400 and $25,200, respectively, and for the three and nine months ended September 30, 2021 was $8,400 and $25,200, respectively. The Company has entered into the Toledo Jet Center Lease for office space in the Ft. Lauderdale Florida area effective February 15, 2022. The lease has a one-year 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 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 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. On April 1, 2022 , The Company’s total net rent expense for the three and nine months ended September 30, 2022 was $52,579 and $180,746, respectively, and for the three and nine months ended September 30, 2021 was ($14,841) and $198,161, respectively. Quantitative information regarding the Company’s leases is as follows: Nine Months Ended September 30, 2022 2021 Lease expenses Operating lease expenses $ 56,101 $ 122,001 Short-term lease expenses 124,645 76,160 Total lease cost $ 180,746 $ 198,161 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 56,890 $ 163,707 Weighted-average remaining lease term (in years): Operating leases 0.62 1.28 Weighted-average discount rate: Operating leases 14 % 14 %

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation 10-K
Principles of Consolidation	Principles of Consolidation
Use of Estimates	Use of Estimates
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 does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis.
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. 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.
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— as of September 30, 2022 and a recorded allowance for bad debt of based on a review of factors noted above, resulting in a net trade accounts receivable balance of $7,804,369. The Company had trade accounts receivable of $1,428,030 as of December 31, 2021 with no allowance for bad debt. A significant portion of the Company’s sales are made to customers who qualify for state-sponsored grant programs which can cover a significant portion, up to all of a vehicle’s purchase price. Grant monies are paid directly to vehicle dealers like the Company after the customer and the dealer meet state requirements related to the transaction; reimbursements to the Company may take two to nine months from the date of request before being received. The Company does not provide an allowance for doubtful accounts related to sales made utilizing state grant funds, as those funds are guaranteed by the state(s) once awarded. The trade accounts receivable balance at September 30, 2022 is from credit-worthy customers, many of whom are our Company’s FARs, the December 31, 2021 balance was in the collection process for guaranteed state grant funding subsequent to that date. Account receivable balances guaranteed by state grant funding as a percentage of total wer
Inventory and Inventory Valuation Allowance	Inventory and Inventory Valuation Allowance —
Inventory Deposits	Inventory Deposits— Upon
Income Taxes	Income Taxes where
Accounting for Uncertainty in Income Taxes	Accounting for Uncertainty in Income Taxes—
Net Income (Loss) Per Share	Net Income (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
Concentration of Credit Risk	Concentration of Credit Risk During the nine months ended September 30, 2022, 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 $60,131 at September 30, 2022.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
Goodwill	Goodwill — $ in goodwill related to the ADOMANI, Inc. and EVTDS Merger did not experience impairment.
Research and Development	Research and Development
Stock-Based Compensation	Stock-Based Compensation paid-in non-cash
Property and Equipment	Property and Equipment three
Leases	Leases
Recent Accounting Pronouncements	Recent Accounting Pronouncements

Merger (Tables)

Merger (Tables)	9 Months Ended
	Sep. 30, 2022
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 pro forma financial information does not give effect to any anticipated integration costs related to the merged entities. Pro forma combined results of operations For the three months ended For the nine months ended September 30, 2021 September 30, 2021 Sales $ 709,092 $ 1,065,562 Net income (loss) $ (850,475 ) $ (5,045,988 )

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Components of Property and Equipment, Net	Components of property and equipment, net, consist of the following as of September 30, 2022 and December 31, 2021: September 30, December 31, 2022 2021 Furniture and fixtures $ 60,082 $ 41,799 Leasehold improvements 40,112 28,112 Machinery & equipment 144,406 86,266 Vehicles 252,725 252,724 Test/Demo vehicles 15,784 15,784 Total property and equipment 513,108 424,685 Less accumulated depreciation (207,491 ) (152,572 ) Net property and equipment $ 305,617 $ 272,113

Stock Warrants (Tables)

Stock Warrants (Tables)	9 Months Ended
	Sep. 30, 2022
Stockholders' Equity Note [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights	The Company’s outstanding warrants as of September 30, 2022 is summarized as follows, and all were exercisable at that date. Number of Exercise Remaining Shares Price Contractual Life (years) Outstanding warrants expiring January 9, 2023 12,833 $ 75.00 0.33 Outstanding warrants expiring January 28, 2025 431,250 $ 10.00 2.33 Outstanding warrants expiring May 7, 2026 958,334 $ 20.00 3.60 Outstanding warrants on September 30, 2022 1,402,417 $ 17.43 3.18

Stock Options (Tables)

Stock Options (Tables)	9 Months Ended
	Sep. 30, 2022
Stockholders' Equity Note [Abstract]
Schedule of Stock Options Outstanding	The outstanding options at September 30, 2022 consisted of the following: Number of Exercise Weighted Outstanding at December 31, 2021 338,500 $ 5.80 6.98 Options granted during 9 months ended September 30, 2022: Options Granted at $2.00 Exercise Price 250,000 $ 2.00 Options Granted at $2.40 Exercise Price 90,893 $ 2.40 Options Granted at $3.62 Exercise Price 2,762 $ 3.62 Options Granted at $9.00 Exercise Price 1,111 $ 9.00 Exercised (50,000 ) $ 2.40 Cancelled / Forfeited at $9.00 Exercise Price (25,000 ) $ 9.00 Subtotal, as follows: 608,266 Outstanding Options at $2.00 Exercise Price 250,000 $ 2.00 9.30 Outstanding Options at $2.40 Exercise Price 90,893 $ 2.40 9.30 Outstanding Options at $3.62 Exercise Price 2,762 $ 3.62 4.34 Outstanding Options at $9.00 Exercise Price 257,861 $ 9.00 8.21 Outstanding Options at $26.20 Exercise Price 6,750 $ 26.20 5.55 Outstanding at September 30, 2022 608,266 $ 5.30 8.77

Commitments Other Agreements (T

Commitments Other Agreements (Tables)	9 Months Ended
	Sep. 30, 2022
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 September 30, 2022: Payments due by period Total Less than 1 - 3 years 4 - 5 years More Operating lease obligations $ 11,491 $ 10,881 $ 610 $ — $ — Employment contracts 2,125,000 500,000 1,500,000 125,000 — Total $ 2,136,491 $ 510,881 $ 1,500,610 $ 125,000 $ —

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of Information Regarding Leases	Quantitative information regarding the Company’s leases is as follows: Nine Months Ended September 30, 2022 2021 Lease expenses Operating lease expenses $ 56,101 $ 122,001 Short-term lease expenses 124,645 76,160 Total lease cost $ 180,746 $ 198,161 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 56,890 $ 163,707 Weighted-average remaining lease term (in years): Operating leases 0.62 1.28 Weighted-average discount rate: Operating leases 14 % 14 %

Organization and Operations - A

Organization and Operations - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2022 $ / shares	Jun. 28, 2022 $ / shares	Feb. 22, 2022 ft²	Dec. 31, 2021 $ / shares
Area of Land | ft²			580,000
Stock split	20-for-1
Common stock, par value (in dollars per share) | $ / shares	$ 0.00001	$ 0.00001		$ 0.00001

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 07, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Mar. 15, 2021
Summary Of Significant Accounting Policies [Line Items]
Aggregate amount of the Investment in marketable securities		$ 1,976,308		$ 1,976,308		$ 8,002,700
Accounts receivable, after allowance for credit loss, current		7,804,369		7,804,369		1,428,030
Accounts receivable, allowance for credit loss, current		50,000		50,000		0
Inventory, net		3,603,852		3,603,852		3,850,541
Inventory Valuation Reserves		12,429		12,429
Inventory Deposits		$ 4,812,439		$ 4,812,439		$ 4,503,079
Shares subject to issuance upon exercise of stock options then outstanding		608,266		608,266		338,500
Shares subject to issuance upon exercise of warrants then outstanding		1,402,417		1,402,417			534,067
Concentration Risk, Credit Risk, Financial Instrument, Maximum Exposure				$ 250,000
Time Deposits, at or Above FDIC Insurance Limit		$ 750,000		750,000
Cash, FDIC Insured Amount		500,000		500,000
Unlimited per customer securities cap				1,000,000,000
Restricted cash and unpaid current liabilities		60,131		60,131		$ 60,035
Impairment of Long-Lived Assets Held-for-use				0		0
Research And Development Expense		25,000	$ 0	112,412	$ 0	58,139
Property, Plant, and Equipment, Threshold for Capitalization of Purchases				2,000
Restricted cash		60,131		60,131		60,035
Stock-based compensation expense				1,614,845
Finished goods Inventory		3,616,281		$ 3,616,281		3,862,970
Valuation allowance inventory						12,429
Percentage on cost of sales				89%
Goodwill		51,775,667		$ 51,775,667		51,775,667
Accounts receivable, before allowance for credit loss, current		7,854,369		$ 7,854,369		1,428,030
A D O M A N I Inc. [Member]
Summary Of Significant Accounting Policies [Line Items]
Goodwill						$ 51,775,667
Debt Securities Period One [Member]
Summary Of Significant Accounting Policies [Line Items]
Term of note				154 days		92 days
Debt Securities Period Two [Member]
Summary Of Significant Accounting Policies [Line Items]
Term of note				199 days		182 days
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Five Customer [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				50%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customers [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				82%		70%
Customer Concentration Risk [Member] | Sales Revenue Net Member | Two Customer [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				100%
Customer Concentration Risk [Member] | Sales Revenue Net Member | One Or Two Customer [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				48%
Customer Concentration Risk [Member] | Sales Revenue Net Member | Eleven Customers [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				100%
Customer Concentration Risk [Member] | Sales Revenue Net Member | Three Out Of Eleven Customers [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage				48%
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]
Restricted cash		$ 60,131		$ 60,131
Common Stock [Member]
Summary Of Significant Accounting Policies [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding		604,906		604,906
Shares subject to issuance upon exercise of warrants then outstanding		1,402,417		1,402,417
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	340,893
Fair Value, Recurring
Summary Of Significant Accounting Policies [Line Items]
Financial and Nonfinancial Liabilities, Fair Value Disclosure		$ 0		$ 0

Merger - Narrative (Details)

Merger - Narrative (Details) - USD ($)		3 Months Ended						9 Months Ended
	Mar. 15, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Common stock, shares outstanding (in shares)		15,021,088						15,021,088		14,912,189
Finished goods Inventory		$ 3,616,281						$ 3,616,281		$ 3,862,970
Goodwill		51,775,667						51,775,667		51,775,667
Net loss		$ 126,749	$ (1,010,264)	$ (2,527,397)	$ (850,475)	$ (893,079)	$ (658,510)	$ (3,410,912)	$ (2,402,064)
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
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	$ 53,509,522
Common stock, shares outstanding (in shares)	5,635,347
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
Increase Decrease In Net Income Loss									$ 91,800
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)	7,129,887
Percentage of share issued and outstanding common stock	56%

Merger - Assets and Liabilities

Merger - Assets and Liabilities Acquired (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill	$ 51,775,667	$ 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 ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Business Combinations [Abstract]
Sales	$ 709,092	$ 1,065,562
Net income (loss)	$ (850,475)	$ (5,045,988)

Property and Equipment, Net - C

Property and Equipment, Net - Components of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property and equipment, gross	$ 513,108	$ 424,685
Less accumulated depreciation	(207,491)	(152,572)
Property and equipment, net	305,617	272,113
Furniture and Fixtures [Member]
Property and equipment, gross	60,082	41,799
Leasehold Improvements [Member]
Property and equipment, gross	40,112	28,112
Machinery & equipment
Property and equipment, gross	144,406	86,266
Vehicles [Member]
Property and equipment, gross	252,725	252,724
Test/Demo Vehicles [Member]
Property and equipment, gross	$ 15,784	$ 15,784

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Depreciation expense	$ 19,093	$ 7,655	$ 56,700	$ 43,031

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)			9 Months Ended
	Aug. 04, 2022	Jul. 15, 2022	Sep. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Notes payable, net			$ 27,444	$ 31,788
LIBOR [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment		$ 521	2,648.99
Economic Injury Disaster Loan [Member]
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 1,000,000
Line of credit borrowing description	Borrowings under the line may not exceed cash, cash equivalents, and marketable securities balances up to $1,000,000.
Line of credit interest rate during the period	2.75%
Principal amount outstanding			0
Inventory Software Loan
Debt Instrument [Line Items]
Notes payable, net			27,444
Long-term Debt			$ 63,576,000
Debt Instrument, Payment Terms			twenty-four
Facility Grounds Equipment Loan [Member]
Debt Instrument [Line Items]
Long-term Debt		$ 18,755,000
Debt Instrument, Payment Terms		36

Stock Warrants - Additional Inf

Stock Warrants - Additional Information (Details) - shares	9 Months Ended
	Sep. 30, 2022	Mar. 15, 2021
Class Of Warrant Or Right [Line Items]
Warrant to purchase of common stock	1,402,417	534,067
Class Of Warrant Or Right Exercisable		102,817
Class of warrant expird	27,483
Second Closing [Member]
Class Of Warrant Or Right [Line Items]
Issuance of warrant to purchase common stock	958,333

Stock Warrants - Warrant Activi

Stock Warrants - Warrant Activity (Details) - $ / shares	9 Months Ended
	Sep. 30, 2022	Mar. 15, 2021
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	1,402,417	534,067
Exercise price of warrants issued	$ 17.43
Remaining Contractual Life	3 years 2 months 4 days
Warrants Expiring January 2023 [Member]
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	12,833
Exercise price of warrants issued	$ 75
Remaining Contractual Life	3 months 29 days
Warrants Expiring January 2025 [Member]
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	431,250
Exercise price of warrants issued	$ 10
Remaining Contractual Life	2 years 3 months 29 days
Warrants Expiring May 2026 [Member]
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	958,334
Exercise price of warrants issued	$ 20
Remaining Contractual Life	3 years 7 months 6 days

Stock Warrants - Warrant Acti_2

Stock Warrants - Warrant Activity (Parenthetical) (Details)	Sep. 30, 2022
Warrants Expiring January 2023 [Member]
Class Of Warrant Or Right [Line Items]
Warrants and Rights Outstanding, Maturity Date	Jan. 09, 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 07, 2026
Warrants on September 30, 2022 [Member]
Class Of Warrant Or Right [Line Items]
Warrants and Rights Outstanding, Maturity Date	Sep. 30, 2022

Stock Options - Additional Info

Stock Options - Additional Information (Details)				9 Months Ended	12 Months Ended
	Mar. 15, 2022 USD ($) $ / shares shares	Jan. 31, 2022 ANNIVERSARY $ / shares shares	Jan. 07, 2022 ANNIVERSARY $ / shares shares	Sep. 30, 2022 USD ($) $ / shares	Dec. 31, 2021 $ / shares	Mar. 15, 2021 shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price				$ 5.3	$ 5.8
Exercise price of warrants issued				$ 17.43
Exercise Price $9.00 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares forfeited | shares	25,000
Exercise price of options forfeited	$ 9
Philip Oldridge [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares			150,000
Exercise price of warrants issued			$ 2
Exercise price of shares granted			$ 2.4
Anniversary Of Grant | ANNIVERSARY			10
Option to purchase common shares | shares			50,000
Susan M. Emry [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Granted | shares			40,893
Exercise price of shares granted			$ 2.4
Option to purchase common shares | shares			100,000
Common stock, exercise price			$ 2
Christian S. Rodich [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Granted | shares		1,111
Exercise price of shares granted		$ 9
Anniversary Of Grant | ANNIVERSARY		10
Option to purchase common shares | shares		2,763
Common stock, exercise price		$ 3.62
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award		1/60th per month over five years
Former President And Ceo [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	50,000
Exercise Price	$ 2.4
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $	$ 120,000
Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested , stock options outstanding | shares						649,643
Intrinsic value, stock options outstanding | $				$ 873,288

Stock Options - Schedule of Sto

Stock Options - Schedule of Stock Options Outstanding (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	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	608,266	338,500
Exercise Price	$ 5.3	$ 5.8
Contractual Life(in years)	8 years 9 months 7 days	6 years 11 months 23 days
Option Granted 2.00 [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	250,000
Exercise Price	$ 2
Option Granted 2.40 [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	90,893
Exercise Price	$ 2.4
Option Granted 3.62 [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	2,762
Exercise Price	$ 3.62
Option Granted 9.00 [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	1,111
Exercise Price	$ 9
Exercised
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	50,000
Exercise Price	$ 2.4
Forfeited 9.00
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	25,000
Exercise Price	$ 9
Outstanding Options at 2.00 [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	250,000
Exercise Price	$ 2
Contractual Life(in years)	9 years 3 months 18 days
Outstanding Options at 2.40 [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	90,893
Exercise Price	$ 2.4
Contractual Life(in years)	9 years 3 months 18 days
Outstanding Options at 3.62 [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	2,762
Exercise Price	$ 3.62
Contractual Life(in years)	4 years 4 months 2 days
Outstanding Options at 9.00 [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	257,861
Exercise Price	$ 9
Contractual Life(in years)	8 years 2 months 15 days
Outstanding Options at 26.20 [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	6,750
Exercise Price	$ 26.2
Contractual Life(in years)	5 years 6 months 18 days

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details)	1 Months Ended	9 Months Ended
	Mar. 31, 2021 USD ($)	Sep. 30, 2022 USD ($) ElectricTruck Lease
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]
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]
Lease Commencement Date		Dec. 01, 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. 01, 2020
Operating Lease Monthly Payment		$ 2,730
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 September 30, 2022.
Alpha Bravo Charlie, Inc. | Electric Truck | Maximum [Member]
Related Party Transaction [Line Items]
Aggregrate purchase price		$ 64,000

Commitments Other Agreements -

Commitments Other Agreements - Narrative Information (Details) - Oldridge Agreement [Member] - USD ($)			9 Months Ended
	Jan. 01, 2022	Mar. 01, 2021	Sep. 30, 2022
Operating Leased Assets [Line Items]
Officers Compensation	$ 200,000	$ 300,000
Automobile Monthly Allowance			$ 1,500

Commitments Other Agreements _2

Commitments Other Agreements - Future Minimum Payments Under Contractual Commitments (Details)	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating lease obligations, Total	$ 11,491
Operating lease obligations, Less than one year	10,881
Operating lease obligations, 1-3 years	610
Operating lease obligations, 4-5 years	0
Operating lease obligations, more than 5 years	0
Employment contracts, Total	2,125,000
Employment contracts, Less than one year	500,000
Employment contracts, 1-3 years	1,500,000
Employment contracts, 4-5 years	125,000
Employment contracts, More than 5 years	0
Total	2,136,491
Total, Less than one year	510,881
Total, 1-3 years	1,500,610
Total, 4-5 years	125,000
Total, More than 5 years	$ 0

Leases - Additional Information

Leases - Additional Information (Details)		1 Months Ended		3 Months Ended		9 Months Ended
	Feb. 04, 2020 USD ($)	Dec. 31, 2019 USD ($)	Feb. 28, 2017 USD ($)	Sep. 30, 2022 USD ($) Lease	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) Lease	Sep. 30, 2021 USD ($)	Dec. 31, 2022 USD ($)
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense				$ 23,312	$ 38,853	$ 69,936	$ 66,055
Base rent for term of lease				11,491		11,491
Operating Leases, Rent Expense, Net				$ 52,579	14,841	$ 180,746	198,161
Lessee, Operating Lease, Renewal Term				1 year		1 year
Sub Lease Commencement Date						Apr. 01, 2022
Number of lease | Lease				9		9
SRI Office Lease
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense				$ 8,190	4,550	$ 18,200	11,270
ABCI Office Lease
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense				8,400	$ 8,400	25,200	$ 25,200
Operating Lease Monthly Payment				$ 2,800		$ 2,800
Storage Space in Stockton, California [Member]
Operating Leased Assets [Line Items]
Operating Lease Monthly Payment			$ 1,000
Operating lease termination notice period			30 days
Warehouse Space in Corona, California [Member]
Operating Leased Assets [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. 01, 2020
Warehouse Space in Corona, California [Member] | Forecast
Operating Leased Assets [Line Items]
Operating lease monthly payment escalated								$ 13,906
Warehouse Space in Corona, California [Member] | Fire Sprinkler Alarm Monitoring and Landscape Maintenance [Member]
Operating Leased Assets [Line Items]
Operating Lease Monthly Payment		$ 265
Corporate Office in Corona, California [Member] | Masters Transportation, Inc. [Member]
Operating Leased Assets [Line Items]
Operating Lease Monthly Payment	$ 6,000
Lease agreement effective date	Feb. 01, 2020
Operating lease monthly payment, escalated amount	$ 6,365
Toledo Jet Center [Member]
Operating Leased Assets [Line Items]
Operating lease, contract term				1 year		1 year
Toledo Jet Center [Member] | FLORIDA
Operating Leased Assets [Line Items]
Lease Commencement Date						Feb. 15, 2022
Toledo Jet Center [Member] | Office Space [Member]
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense				$ 4,815		$ 12,038
Equipment Leases [Member]
Operating Leased Assets [Line Items]
Number of lease | Lease				5		5

Leases - Information Regarding

Leases - Information Regarding Leases (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Lease expenses
Operating lease expenses	$ 56,101	$ 122,001
Short-term lease expenses	124,645	76,160
Total lease cost	180,746	198,161
Operating cash flows	$ 56,890	$ 163,707
Operating leases	7 months 13 days	1 year 3 months 10 days
Operating leases	14%	14%