Envirotech Vehicles (EVTV) 10-Q 19 Aug 21 2021 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2021	Aug. 16, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Entity Registrant Name	ENVIROTECH VEHICLES, INC.
Entity Central Index Key	0001563568
Trading Symbol	ADOM
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)		294,317,605
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, par value $0.00001 per share
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	1215 Graphite Drive
Entity Address, City or Town	Corona
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92881
City Area Code	951
Local Phone Number	407-9860
Document Quarterly Report	true
Document Transition Report	false

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 8,287,286	$ 136,222
Restricted cash	254,913	1,793,910
Marketable Securities	12,010,190
Accounts receivable	159,177	9,000
Inventory, net	1,860,320	0
Prepaid expenses	3,269,369
Total current assets	25,841,255	1,939,132
Property and equipment, net	241,133	227,561
Goodwill	49,546,910
Other non-current assets	405,999	242,025
Total assets	76,035,297	2,408,718
Current liabilities:
Accounts payable	234,357	345,383
Accrued liabilities	1,032,991	2,382,660
Notes payable, net	298,747
Total current liabilities	1,566,095	2,728,043
Long-term liabilities
Other non-current liabilities	388,887
Notes payable, net	45,298	152,835
Total liabilities	2,000,280	2,880,878
Stockholders' equity (deficit):
Preferred stock, 5,000,000 authorized $0.00001 par value, none issued and outstanding as of June 30, 2021
Common stock, 350,000,000 authorized $0.00001 par value, 293,959,034 and 1 issued and outstanding as of June 30, 2021 and December 31, 2020, respectively	2,940	100
Additional paid-in capital	76,055,926
Accumulated deficit	(2,023,849)	(472,260)
Total stockholders' equity (deficit)	74,035,017	(472,160)
Total liabilities and stockholders' equity (deficit)	$ 76,035,297	$ 2,408,718

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Jun. 30, 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)	293,959,034	293,959,034
Common stock, shares outstanding (in shares)	1	1

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Sales	$ 188,266	$ 2,000	$ 659,059	$ 88,735
Cost of sales	147,932	250	461,366	73,560
Gross profit	40,334	1,750	197,693	15,175
Operating expenses
General and administrative	836,246	78,605	1,422,149	168,791
Consulting	95,108	16,800	105,358	37,300
Total operating expenses, net	931,354	95,405	1,527,507	206,091
Loss from operations	(891,020)	(93,655)	(1,329,814)	(190,916)
Other income (expense):
Interest income (expense), net	(4,837)		(5,759)
Other income (expense)	2,778	7,000	2,284	7,000
Total other income (expense)	(2,059)	7,000	(3,475)	7,000
Loss before income taxes	(893,079)	(86,655)	(1,333,289)	(183,916)
Income tax expense	(218,300)		(218,300)
Net loss	$ (893,079)	$ (86,655)	$ (1,551,589)	$ (183,916)
Net loss per share to common stockholders:
Basic and diluted	$ 0	$ (86,655)	$ (0.01)	$ (183,916)
Weighted shares used in the computation of net loss per share:
Basic and diluted	278,431,602	1	162,757,032	1

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2020	$ (472,160)	$ 100		$ (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	53,509,622	$ 1,127	53,508,495
Common stock issued for merger (in shares)		112,675,557
Offering costs netted against proceeds	(156,443)		(156,443)
Net loss	(658,510)			(658,510)
Balance at Mar. 31, 2021	58,637,619	$ 2,552	59,765,837	(1,130,770)
Balance (in shares) at Mar. 31, 2021		255,233,558
Balance at Dec. 31, 2020	(472,160)	$ 100		(472,260)
Balance (in shares) at Dec. 31, 2020		1
Net loss	(1,551,589)
Balance at Jun. 30, 2021	74,035,017	$ 2,940	76,055,926	(2,023,849)
Balance (in shares) at Jun. 30, 2021		293,959,034
Balance at Mar. 31, 2021	58,637,619	$ 2,552	59,765,837	(1,130,770)
Balance (in shares) at Mar. 31, 2021		255,233,558
Common stock issued for cash	16,322,049	$ 388	16,321,661
Common stock issued for cash (in shares)		38,725,475
Offering costs netted against proceeds	(31,572)		(31,572)
Net loss	(893,079)			(893,079)
Balance at Jun. 30, 2021	$ 74,035,017	$ 2,940	$ 76,055,926	$ (2,023,849)
Balance (in shares) at Jun. 30, 2021		293,959,034

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net loss	$ (1,551,589)	$ (183,915)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	35,376
Unrealized gain on marketable securities	(10,190)
Changes in assets and liabilities:
Accounts receivable	(146,804)	(9,000)
Prepaid expenses	(2,243,479)
Inventory	(1,208,657)
Other non-current assets	265,523
Accounts payable	(239,413)	(132,502)
Accrued liabilities	(1,800,582)
Other non-current liabilities	82,348
Net cash used in operating activities	(6,817,467)	(325,417)
Cash flows from investing activities:
Purchase of property and equipment, net	(183,076)	(30,166)
Investment in marketable securities	(12,000,000)
Cash acquired in merger	3,373,332
Net cash used in investing activities	(8,809,744)	(30,166)
Cash flows from financing activities:
Proceeds from issuance of common stock	22,737,159
Related-party investment		49,990
Payments for offering costs	(188,015)
Principal repayments on long term debt (SBA)	(309,865)
Net cash provided by financing activities	22,239,279	49,990
Net change in cash, restricted cash, and cash equivalents	6,612,067	(305,593)
Cash, restricted cash, and cash equivalents at the beginning of the period	1,930,132	324,055
Cash, restricted cash, and cash equivalents at the end of the period	8,542,199	$ 18,461
Supplemental cash flow disclosures:
Cash paid for interest expense	$ 2,283

Organization and Operations

Organization and Operations	6 Months Ended
	Jun. 30, 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 electric vehicles focused on reducing the total cost of vehicle ownership and helping fleet operators unlock the benefits of green technology. We serve commercial and last-mile fleets, school districts, public and private transportation service companies and colleges and universities to meet the increasing demand for light to heavy-duty electric vehicles. Our vehicles address the challenges of traditional fuel price cost instability and local, state and federal regulatory compliance. On March 15, 2021, the Company completed its acquisition of Envirotech Drive Systems, Inc., a Delaware corporation (“EVTDS”), a supplier of zero-emission trucks, cargo vans, chassis and other commercial vehicles. The transaction was completed in accordance with an Agreement and Plan of Merger, dated February 16, 2021 (the “Merger Agreement”), by and among the Company, EVTDS and EVT Acquisition Company, Inc., a Delaware corporation and wholly owned subsidiary of the Company (“Merger Sub”). See Note 3.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation —The consolidated financial statements and related disclosures of EVTDS (see Note 3) as of June 30, 2021, which include the consolidated balance sheet accounts of Envirotech Vehicles, Inc. and subsidiaries, and for the fiscal period ended June 30, 2021, which include the consolidated results of operations of EVTDS for the entire six month period and include the consolidated results of operations of Envirotech Vehicles, Inc. and subsidiaries for the post-merger period March 16, 2021 through June 30, 2021, are unaudited, pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In our opinion, these unaudited financial statements include all adjustments (consisting only of normal recurring adjustments) necessary for the fair statement of the results for the interim periods. These unaudited financial statements should be read in conjunction with the EVTDS audited financial statements for the years ended December 31, 2020 and 2019 included in our Current Report on Form 8-K/A filed with the SEC on April 22, 2021. The results of operations for the fiscal period ended June 30, 2021 are not necessarily indicative of the results to be expected for the full year. Principles of Consolidation —The accompanying financial statements reflect the consolidation of the financial statements of EVTDS, its wholly-owned subsidiary Envirotech Drive Systems, Incorporated, and, from March 16, 2021 forward, the financial statements of Envirotech Vehicles, Inc., ADOMANI California, Inc., Adomani (Nantong) Automotive Technology Co. Ltd., ADOMANI ZEV Sales, Inc., Zero Emission Truck and Bus Sales of Arizona, Inc., and ZEV Resources, Inc. All significant intercompany accounts and transactions have been eliminated. Use of Estimates —The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Fair Value of Financial Instruments —The carrying values of our financial instruments, including cash, notes receivable and accounts payable approximate their fair value due to the short-term nature of these financial instruments. Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) No. 820, “Fair Value Measurement” defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It also establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: 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 — The Company recognizes revenue from the sales of zero-emission electric vehicles and vehicle maintenance and inspection services. The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”, which requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. 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 is the recipient of a purchase order issued from GerWeiss EV USA LLC (“GerWeiss”) to produce all-electric tricycles (“e-trikes”), or all-electric light weight commercial vehicles. The Company has agreed to provide deposits to GerWeiss to fund the procurement of the supplies and assembly of the tricycles. The purchase order represents a single performance obligation with the Company recognizing revenue upon notification that the assembled units have been completed by GerWeiss. Upon the recording of revenue, the corresponding deposits are recorded as cost of goods sold. Other revenue includes 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. Cash and Cash Equivalents — The Company considers all highly liquid investments purchased with an original or remaining maturity of three months or less to be cash equivalents. Marketable Securities —The Company invests in short-term, highly liquid, marketable securities, such as U.S. Treasury notes, U.S. Treasury bonds, and other government-backed securities. The Company classifies these marketable securities as held-to-maturity, as the intent is not to liquidate them prior to the respective stated maturity date. At June 30, 2021, the aggregate amount of the Company’s investments in marketable securities was $12,010,190. There were no investments in marketable securities at December 31, 2020. Accounts Receivable and Allowance for Doubtful Accounts— The Company establishes an allowance for bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of its customers. The Company does not generally require collateral for its accounts receivable. The Company had trade accounts receivable of $159, 177 and $9,000 as of June 30, 2021 and December 31, 2020, respectively. Because the trade accounts receivable balance at June 30, 2021 is from credit-worthy customers and because the December 31, 2020 balance was collected subsequent to that date, no allowance has been recorded relative to the trade accounts receivable balance as of June 30, 2021 or December 31, 2020. Inventory and Inventory Valuation Allowance — The Company records inventory at the lower of cost or market, and uses a First In, First Out (“FIFO”) accounting valuation methodology. The Company had finished goods inventory on hand of $1,860,320 and zero as of June 30, 2021 and December 31, 2020, respectively. The Company provided no inventory allowance as of June 30, 2021 other than as discussed in Note 3. Inventory Deposits― The Company records all inventory deposits as prepaid assets. Upon completion of production, and acceptance by the Company, deposits are reclassified to either inventory or cost of goods, depending on whether a sale of the product has occurred. The Company had inventory deposits of $2,877,875 and zero as of June 30, 2021 and December 31, 2020, respectively. Income Taxes — The Company uses the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes. 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 June 30, 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 three months ended March 31, 2021 in order to establish the reserve. This amount is also an income tax expense for the six months ended June 30, 2021. The December 31, 2020 audit report for EVTDS stated that corporate income tax returns for 2017, 2018, and 2019 had not been filed; in fact, they were filed on December 15, 2020. The audit report also stated that corporate income tax returns for 2020 had not been filed; those returns were not due to be filed until May17, 2021, and they were filed in early May, 2021. Accounting for Uncertainty in Income Taxes— The Company evaluates its uncertain tax positions and will recognize a loss contingency when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. At June 30, 2021 and 2020, respectively, management did not identify any uncertain tax positions. Net Loss Per Share —Basic net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the weighted average number of shares of common stock outstanding during the period. 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 June 30 , 202 1 , shares of the Company’s common stock were subject to issuance upon the exercise of stock options then outstanding and 29,847,994 shares of the Company’s common stock were subject to issuance upon the exercise of warrants then outstanding . 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 June 30, 2021 is approximately $ 254,913 For the three months ended March 31, 2021, total EVTDS sales were to one customer, ADOMANI, Inc., prior to the merger closing (see Note 3). The customer account was collected within two days of invoicing. In addition, the merged entity recorded additional sales during the two weeks post-merger which were made to two other customers and were collected within weeks of invoicing. The Company sold two vehicles during the last week of the three months ended June 30, 2021, and expects to be paid for them promptly and in full. Accordingly, customer accounts are reported at the invoiced amount outstanding. Impairment of Long-Lived Assets —Long-lived assets, including property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates these assets to determine potential impairment by comparing the carrying amount to the undiscounted estimated future cash flows of the related assets. If the estimated undiscounted cash flows are less than the carrying value of the assets, the assets are written down to their fair value. There was no impairment of long-lived assets, or property and equipment, as of June 30 2021 and December 31, 2020, respectively. Goodwill . Goodwill represents the excess acquisition cost over the fair value of the net tangible and intangible assets acquired, Goodwill is not amortized and is subject to annual impairment testing on or between annual tests if an event or change in circumstance occurs that would more likely than not reduce the fair value of a reporting unit below its carrying value. In testing for goodwill impairment, the Company has the option lo first assess qualitative factors to determine whether the existence of events or circumstances lead to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events and circumstances, the Company concludes that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is not required. If the Company concludes otherwise, the Company is required to perform the two-step impairment test, The goodwill impairment test is performed at the reporting unit level by comparing the estimated fair value of a reporting unit with its respective carrying value. If the estimated fair value exceeds the carrying value, goodwill at the reporting unit level is not impaired. If the estimated fair value is less than the carrying value, further analysis is necessary to determine the amount of impairment, if any, by comparing the implied fair value of the reporting unit's goodwill to the carrying value of the reporting unit's goodwill. Research and Development —Costs incurred in connection with the development of new products and manufacturing methods are charged to operating expenses as incurred. No research and development costs were incurred for the three or six months ended June 30, 2021 or 2020. Stock-Based Compensation —The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, “Compensation-Stock Compensation”, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. Additionally, in June 2018 the FASB issued Accounting Standards Update (“ASU”) No. 2018-07, which simplified several aspects of accounting for nonemployee share-based payment transactions by expanding the scope of ASC Topic 718. The guidance is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2018. The Company implemented this change beginning in 2019 . Because all outstanding unvested employee stock options became fully vested upon the merger close and change in control (see Note s 3 and 8 ) , and because no new options to purchase shares of common stock were granted between March 16, 2021 and June 30 , 2021, no stock-based compensation expense is recorded in the consolidated financial statements for the three or six months ended June 30 , 2021 . 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 five years, 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 $2,000. 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 —The Company accounts for leases as required by ASC Topic 842. The guidance requires companies to recognize leased assets and liabilities on the balance sheet and to disclose key information regarding leasing arrangements. Recent Accounting Pronouncements — Management has considered all recent accounting pronouncements issued, but not effective, and does not believe that they will have a significant impact on the Company’s financial statements.

Merger

Merger	6 Months Ended
	Jun. 30, 2021
Business Combinations [Abstract]
Merger	3. Merger On March 15, 2021, the Company completed its acquisition of EVTDS, a supplier of zero-emission trucks, cargo vans, chassis and other commercial vehicles. The transaction was completed in accordance with the Merger Agreement, by and among the Company, EVTDS and Merger Sub. As a result of such transaction, Merger Sub was merged with and into EVTDS, with EVTDS surviving as our wholly owned subsidiary (the “Merger”). In accordance with the terms of the Merger Agreement, at the effective time of the Merger, each outstanding share of the common stock of EVTDS was automatically converted into the right to receive one share of the common stock of the Company. As a result of the Merger, the Company issued an aggregate of 142,558,001 shares of its common stock to the former EVTDS stockholders, which shares represented 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. and subsidiaries from March 16, 2021 forward. 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 Vehicles, Inc., a Canadian entity, 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 $6,415,210. 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. However, some liabilities were not repaid and are still being negotiated, resulting in $258,083 in cash at March 31, 2021 still being restricted and $258,083 in liabilities remaining outstanding on the March 31, 2021 balance sheet included in the unaudited consolidated financial statements. This number has decreased to $254,913 in both categories as of June 30, 2021. EVTDS entered into an exclusive 50-year distribution agreement as of October 4, 2017 to become the sole USA distributor of Envirotech Electric Vehicles, Inc., a Canadian entity. This agreement grants EVTDS the exclusive right in the United States to promote sales, including the right to use trademarks, trade names, service marks and logos and to obtain orders based on sales targets for orders. The agreement also provides that Envirotech Electric Vehicles, Inc. may not independently appoint additional distributors. The Company obtained this agreement in the Merger. 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 49,546,910 Accounts payable and accrued expenses (820,389 ) Lease liability (369,987 ) Notes payable (417,540 ) Purchase price, net of $3,373,332 cash acquired $ 50,136,290 This preliminary allocation is based on management’s estimated fair value of the ADOMANI Inc. assets and liabilities at March 15, 2021 and is subject to adjustment when a third party valuation to determine the fair value of the assets for ASC 805, Business Combinations reporting purposes is received. That report is not yet completed as of the date of filing this Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021. Accordingly, there have been no adjustments made to the initial estimates of fair value. Adjustments made to the ADOMANI, Inc. assets are derived from a total value of $53,509,622, based on 112,675,558 shares of common stock outstanding on March 15, 2021 and the closing price that day of $0.4749 per share. 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 back to arrive at the $49,546,910 of Goodwill recorded. The Company incurred approximately $415,472 in transaction costs related to the Merger. 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 10 and 12), all accounting subsequent to the closing of the Merger has been and will continue to be done on a consolidated basis. We therefore are not able to 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, 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 three and six months ended June 30, 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 three months ended For the six months ended June 30, June 30, 2021 2020 2021 2020 Sales $ 188,266 $ 131,590 $ 363,470 $ 422,047 Net loss $ (893,079 ) $ (1,191,907 ) $ (4,195,513 ) $ (2,557,146 ) For purposes of the pro forma disclosures above, there were no adjustments required for the three months ended June 30, 2020 because there were no transactions between EVTDS and ADOMANI, Inc. during that period. For the three months ended June 30,2021, there were also no adjustments required, as the quarter reflects the results of operations of the merged entity. The adjustments for the six months ended June 30, 2020 resulted in a reduction in sales of $79,735 and a $15 decrease in net loss. The adjustments for the six months ended June 30, 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 both the three months ended March 31, 2021 and the six months ended June 30, 2021 by approximately $1,826,623 more than would otherwise have been recorded absent the consummation of the Merger.

Property and Equipment, Net

Property and Equipment, Net	6 Months Ended
	Jun. 30, 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 June 30, 2021 and December 31, 2020: June 30, December 31, 2021 2020 Furniture and fixtures $ 41,799 $ — Leasehold improvements 28,112 30,166 Machinery & equipment 86,266 92,853 Vehicles 186,842 128,999 Test/Demo vehicles 15,784 — Total property and equipment $ 358,802 $ 252,018 Less accumulated depreciation (117,669 ) (24,457 ) Net property and equipment $ 241,133 $ 227,561 EVTDS sold all its property and equipment owned at December 31, 2020, reflected above, to Envirotech Electric Vehicles, Inc. in the first quarter of 2021and after recording $6,560 depreciation expense for the three months ended March 31, 2021, recognized no gain or loss on the sale. The balances above at June 30, 2021 therefore reflect Envirotech Vehicles, Inc. assets acquired in the Merger (see Note 3) and assets purchased subsequent to the Merger closing. Depreciation expense was $27,380 and $0 and was $35,376 and $0 for the three and six months ended June 30, 2021 and 2020, respectively.

Debt

Debt	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Debt	5. Debt As of December 31, 2020, EVTDS had a $150,000 loan outstanding payable to the U.S. Small Business Administration (“SBA”) under the Economic Injury Disaster Loan (“EIDL”) program administered by the SBA, which program was expanded pursuant to the Coronavirus Aid, Relief, and Economic Security Act of 2020 (the “CARES Act”). The EIDL loan was evidenced by a promissory note, with interest accruing on the outstanding principal at the rate of 3.75% per annum. As of December 31, 2020 the principal and accrued interest on the EIDL loan was $152,835, which was reflected on the consolidated balance sheets as long-term notes payable. In connection with the Merger (see Note 3), EVTDS repaid the loan and accrued interest in full in the amount of $153,668. 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”) is 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 maturity date of May 3, 2022. The Company filed its forgiveness application on October 16, 2020 and was notified by Wells Fargo on January 6, 2021 that its PPP Loan had been approved internally for 100% forgivenes s , and had been forwarded to SBA for their approval. The Company anticipates the net amount forgiven will be $ 251,244 , which is the principal amount of $ 261,244 , less $ 10,000 that was advanced as part of the Company’s application for the EIDL loan (see below ). As of June 30 , 2021 the principal and accrued interest on the PPP Note was $ 280,469 , of which $ 266,959 is reflected on the consolidated balance sheets as current notes payable , while $ 13,510 is reflected on the consolidated balance sheets as long-term notes payable . 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 is 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 will be 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 Note may be prepaid in part or in full, at any time, without penalty. The loan and accrued interest in the amount of $154,817 was repaid 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 June 30, 2021, $31,788 is reflected on the consolidated balance sheet as current notes payable while $31,788 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 LIBOR plus 2.0%. There is no maturity date for the line, but Morgan Stanley 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 Morgan Stanley accounts. Borrowings under the line may not exceed 95% of such cash, cash equivalents, and marketable securities balances. The maximum amount the Company could borrow at June 30, 2021, was approximately $17.1 million; there was no principal amount outstanding at that date. The line of credit and related interest expense was repaid in full on February 3, 2020. The line of credit is still available to the Company, but there is no current plan to borrow from it.

Common Stock

Common Stock	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Common Stock	6. Common Stock 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. The share and warrant amounts issued include 650,000 shares and Warrants to purchase up to 487,500 shares issued to the underwriter in lieu of paying $325,000 of fees in cash. The second closing of the Financing following the (see Note 3) effectiveness of the Registration Statement on Form S-3 filed with the SEC on April 19, 2021, registering the shares of sold, and issuable under the Warrants , in connection with the Financing the second closing of the Financing the Company raised aggregate net cash proceeds of approximately $ through the sale and issuance of 38,333,333 shares of at a purchase price equal to $0.45 per share, and Warrants to purchase up to an aggregate of 19,166,667 shares of its at an exercise price of $1.00 per share. The share and Warrant amounts issued include 2,166,666 shares and a Warrant to purchase 1,083,330 shares issued to the underwriter in lieu of paying $975,000 of fees in cash. See Note 8.

Stock Warrants

Stock Warrants	6 Months Ended
	Jun. 30, 2021
Stockholders Equity Note [Abstract]
Stock Warrants	7. Stock Warrants As a result of the Merger closing (see Note 3), as of March 31, 2021, the Company had outstanding warrants to purchase an aggregate of 10,681,327 shares of common stock, 2,056,326 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 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 June 30, 2021. The Company’s outstanding warrants as of June 30, 2021 is summarized as follows, and all were exercisable at that date (see Note 6): Number of Exercise Remaining Shares Price Contractual Life (years) Outstanding warrants expiring August 31, 2021 1,250,000 $ 4.00 0 .17 Outstanding warrants expiring June 9, 2022 199,659 $ 6.00 0.94 Outstanding warrants expiring June 9, 2022 350,000 $ 5.00 0.94 Outstanding warrants expiring January 9, 2023 256,667 $ 3.75 1.58 Outstanding warrants expiring January 28, 2025 8,625,001 $ 0.50 3.58 Outstanding warrants expiring May 7, 2026 19,166,667 $ 1.00 4.85 Outstanding on June 30, 2021 29,847,994 $ 1.09 3.54 The Warrants issued as part of the Purchase Agreement (see Note 6) contain a call provision whereby the Company, after the 13-month anniversary of the issuance date, and if the volume weighted average price of the common stock for such date exceeds four times the exercise price of the warrants for 20 consecutive trading days, may call the Warrants that have not previously been exercised, and the Warrant holders have ten trading days within which to exercise before the Warrants may be cancelled. As of June 30, 2021, the outstanding warrants have no intrinsic value.

Stock Options

Stock Options	6 Months Ended
	Jun. 30, 2021
Stockholders Equity Note [Abstract]
Stock Options	8. Stock Options As a result of the Merger closing (see Notes 2 and 3) there were 12,992,857 fully vested stock options outstanding at March 30, 2021 that were previously issued by ADOMANI, Inc. and assumed in the Merger. The outstanding options at June 30, 2021 consisted of the following: Weighted Average Remaining Number of Shares Exercise Price Contractual Life (years) Outstanding at March 31, 2021 12,992,857 $ 0.29 4.61 Exercised (392,142 ) $ 0.12 Cancelled / Forfeited at $0.12 Exercise Price (67,144 ) $ 0.12 Cancelled / Forfeited at $0.45 Exercise Price (75,000 ) $ 0.45 Cancelled / Forfeited at $1.31 Exercise Price (60,000 ) $ 1.31 Outstanding Options at $0 Exercise Price 5,000,000 $ 0.10 0.71 Outstanding Options at $ Exercise Price 1,358,571 $ 0.12 0.54 Outstanding Options at $ Exercise Price 5,770,000 $ 0.45 8.37 Outstanding Options at $ Exercise Price 270,000 $ 1.31 3.32 Outstanding at June 30, 2021 12,398,573 $ 0.29 4.31 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. As of June 30, 2021, outstanding options have an intrinsic value of $2,356,000.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	9. 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 operations of the Company, including the issuing of invoices to customers and making payments on behalf of the Company with respect to month-to-month leases of facilities, vehicles and trailers under separate agreements between the Company and SRI, including the SRI Equipment Leases and the SRI Office Leases further described in the following paragraphs in this Note 9, as well as Notes 10, 12 and 13. The term of the SRI Services Agreement will continue for a period of three months unless earlier terminated by the parties in accordance therewith, and it is contemplated that an aggregate of $26,042 will be paid by the Company to SRI in consideration of the services rendered under the SRI Services Agreement. Phillip W. Oldridge, the Company’s Chief Executive Officer and Chairman of the Board, and a member of its board of directors, serves as an executive officer and a member of the board of directors of SRI. 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 lease with SRI (the “SRI Office Lease”), pursuant to which EVTDS has leased office and warehouse space in the Porterville, California area for a term that commenced on January 1, 2020. The monthly rent under the SRI Office Lease is $910. 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 truck and a trailer from SRI for $81,293. The Company intends to use such equipment to transport its electric vehicles to and from customer demonstration sites and to and from equipment outfitters when the vehicles have custom bodies and accessories added for specific customers. 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 10, 12 and 13. 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. 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.

Commitments

Commitments	6 Months Ended
	Jun. 30, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments	10. Commitments Operating Leases The Company has entered into the SRI Equipment Leases (see Note 9). Rent expense under the SRI Equipment Leases for the three and six months ended June 30, 2021 was $23,313 and $42,745, respectively, and was $29,312 and $52,624 for the three and six months ended June 30, 2020, respectively. The Company has entered into the SRI Office Lease (see Note 9). Rent expense under the SRI Office Lease for the three and six months ended June 30, 2021 was $2,730 and $5,460, respectively, and was also $2,730 and $5,460 for the three and six months ended June 30, 2020, respectively. The Company has entered into the ABCI Office Lease (see Note 9). Rent expense under the ABCI Office Lease for the three and six months ended June 30, 2021 was $8,400 and $16,800, respectively, and was $8,400 for both the three and six months ended June 30, 2020, respectively, as it commenced on April 1, 2020. 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 basis and can be terminated by either party with 30-days’ notice. The total amount due monthly is $1,000. In October 2017, ADOMANI, Inc. signed a non-cancellable lease for its former corporate office space in Corona, California, to serve as its corporate headquarters. The lease was for a period of 65 months, terminating February 28, 2023. The base rent for the term of the lease was $568,912. The total amount due monthly is $7,600 at commencement and would have escalated to $10,560 by its conclusion had ADOMANI, Inc. remained a tenant. In November 2020, ADOMANI, Inc. vacated this space following staff reductions and moved remaining staff into the space discussed in the following paragraph. Through June 30, 2021, the Company had not paid the rent on this facility since October 2020, but the expense was accrued. On July 2, 2021 a resolution was reached with the landlord. Two of the four suites covered by this lease were re-leased by the building management in March and April 2021, ending the Company’s obligation on those two suites. ADOMANI, Inc.’s $11,616 deposit with the landlord has been applied against the outstanding amounts by the landlord, and the net outstanding amount at June 30, 2021 was approximately $53,735. In June, the landlord advised the Company that the remaining 2 suites were re-leased with a commencement date of September 1, 2021, and the landlord agreed to terminate the Company’s obligation as of July 31, 2021. Accordingly, the Company paid the landlord $ 60,630 on July 2, 2021 in exchange for a full release from the lease obligation. See Notes 12 and 13 . 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 inspections, test demo vehicles, and securely store vehicles, equipment, parts and finished goods vehicle inventories prior to November 2020 when ADOMANI, Inc. vacated its former corporate office space in Corona, California, and made such facility the new corporate office location in addition to its prior use. The lease is for a period of 36 months, commencing on January 1, 2020, and terminating on December 31, 2022. The base rent for the term of the lease was $495,720, with $265 due per 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. 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. The Company’s total net rent expense for the three and six months ended June 30, 2021 was $132,949 and $190,796, respectively. The total expense for the three and six months ended June 30, 2020 was $46,252 and $78,104, respectively. 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. The following table summarizes the Company’s future minimum payments under contractual commitments, excluding debt, as of June 30, 2021: Payments due by period Total Less than one year 1 - 3 years 4 - 5 years More than 5 years Operating lease obligations $ 150,000 $ 96,680 $ 53,140 $ — $ — Employment contract 75,000 75,000 — — — Total $ 225,000 $ 171,680 $ 53,140 $ — $ —

Contingencies

Contingencies	6 Months Ended
	Jun. 30, 2021
Commitments And Contingencies Disclosure [Abstract]
Contingencies	11. Contingencies 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, in the Supreme Court of British Columbia, against Phillip Oldridge, his trust, EVTDS and certain other companies affiliated therewith. The notice of civil claim alleges that Mr. Oldridge breached certain fiduciary duties owed document disclosure and examinations for discoverie s , in this matter remain ongoing. We believe that the lawsuit is without merit and intend to vigorously defend the action . On or about July 18, 2021, Greenpower and GP Greenpower Industries Inc. 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 Greenpower and GP Greenpower Industries Inc. Additionally, Greenpower and GP Greenpower Industries Inc. also advance claim 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 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. The court will hear this motion on August 23, 2021. We believe that the purported class action lawsuit is without merit and intend to vigorously defend the 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 release 1,320,359 shares of ADOMANI, Inc. stock to Mr. Brooks. Mr. Brooks seeks damages of $13,500,000.00 plus 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. Trial is currently set for November 1, 2021. We believe that the lawsuit is without merit and intend to vigorously defend the action. On February 3, 2020, the Company acquired substantially all of 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. The Company intends to pursue its claims set forth in the complaint and defend the claims set forth in the cross-complaint.

Leases

Leases	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Leases	12. Leases As of June 30, 2021, the Company is a party to nine operating leases. Six of these leases are office or warehouse leases; the remaining three are equipment leases (see Note 10). 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 June 30, 2021, this exception applies to the six EVTDS leases and to the ADOMANI Inc. Stockton, California lease, which are all month-to-month. In applying the guidance in ASC 842, the Company has determined that all current leases should be classified as operating leases. 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 (“ROU”) asset of the same amounts based on the present value of the minimum rental payments of such lease. As of March 15, 2021, that balance was $131,622. As of June 30, 2021, the ROU asset and related liability accounts were written off against each other due to the settlement of the outstanding amounts discussed in Note 10. 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 $238,365. As of June 30, 2021, the ROU asset had a balance of $199,916, 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 $149,844 at June 30,2021. Non-current liabilities relating to the ROU asset, which are included in other non-current liabilities in the consolidated balance sheet, were $80,238 as of June 30, 2021. As of June 30, 2021, the Company’s warehouse operating lease had a weighted-average remaining lease term of 1.50 years. See Note 10. Quantitative information regarding the Company’s leases is as follows: Six months ended June 30, 2021 2020 Lease expenses Operating lease expenses $ 29,487 $ — Short-term lease expenses $ 183,515 $ 78,104 Total lease cost $ 213,002 $ 78,104 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 27,906 $ — Weighted-average remaining lease term (in years): Operating leases 1.56 — Weighted-average discount rate: Operating leases 14 % —

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	13. Subsequent Events On July 2, 2021, as more fully discussed in Note 10 above, the Company reached a settlement with the landlord regarding the lease obligation for its former corporate offices. 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.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation —The consolidated financial statements and related disclosures of EVTDS (see Note 3) as of June 30, 2021, which include the consolidated balance sheet accounts of Envirotech Vehicles, Inc. and subsidiaries, and for the fiscal period ended June 30, 2021, which include the consolidated results of operations of EVTDS for the entire six month period and include the consolidated results of operations of Envirotech Vehicles, Inc. and subsidiaries for the post-merger period March 16, 2021 through June 30, 2021, are unaudited, pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In our opinion, these unaudited financial statements include all adjustments (consisting only of normal recurring adjustments) necessary for the fair statement of the results for the interim periods. These unaudited financial statements should be read in conjunction with the EVTDS audited financial statements for the years ended December 31, 2020 and 2019 included in our Current Report on Form 8-K/A filed with the SEC on April 22, 2021. The results of operations for the fiscal period ended June 30, 2021 are not necessarily indicative of the results to be expected for the full year.
Principles of Consolidation	Principles of Consolidation —The accompanying financial statements reflect the consolidation of the financial statements of EVTDS, its wholly-owned subsidiary Envirotech Drive Systems, Incorporated, and, from March 16, 2021 forward, the financial statements of Envirotech Vehicles, Inc., ADOMANI California, Inc., Adomani (Nantong) Automotive Technology Co. Ltd., ADOMANI ZEV Sales, Inc., Zero Emission Truck and Bus Sales of Arizona, Inc., and ZEV Resources, Inc. All significant intercompany accounts and transactions have been eliminated.
Use of Estimates	Use of Estimates —The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments —The carrying values of our financial instruments, including cash, notes receivable and accounts payable approximate their fair value due to the short-term nature of these financial instruments. Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) No. 820, “Fair Value Measurement” defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It also establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: 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 — The Company recognizes revenue from the sales of zero-emission electric vehicles and vehicle maintenance and inspection services. The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”, which requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. 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 is the recipient of a purchase order issued from GerWeiss EV USA LLC (“GerWeiss”) to produce all-electric tricycles (“e-trikes”), or all-electric light weight commercial vehicles. The Company has agreed to provide deposits to GerWeiss to fund the procurement of the supplies and assembly of the tricycles. The purchase order represents a single performance obligation with the Company recognizing revenue upon notification that the assembled units have been completed by GerWeiss. Upon the recording of revenue, the corresponding deposits are recorded as cost of goods sold. Other revenue includes 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.
Cash and Cash Equivalents	Cash and Cash Equivalents — The Company considers all highly liquid investments purchased with an original or remaining maturity of three months or less to be cash equivalents.
Marketable Securities	Marketable Securities —The Company invests in short-term, highly liquid, marketable securities, such as U.S. Treasury notes, U.S. Treasury bonds, and other government-backed securities. The Company classifies these marketable securities as held-to-maturity, as the intent is not to liquidate them prior to the respective stated maturity date. At June 30, 2021, the aggregate amount of the Company’s investments in marketable securities was $12,010,190. There were no investments in marketable securities at December 31, 2020.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts— The Company establishes an allowance for bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of its customers. The Company does not generally require collateral for its accounts receivable. The Company had trade accounts receivable of $159, 177 and $9,000 as of June 30, 2021 and December 31, 2020, respectively. Because the trade accounts receivable balance at June 30, 2021 is from credit-worthy customers and because the December 31, 2020 balance was collected subsequent to that date, no allowance has been recorded relative to the trade accounts receivable balance as of June 30, 2021 or December 31, 2020.
Inventory and Inventory Valuation Allowance	Inventory and Inventory Valuation Allowance — The Company records inventory at the lower of cost or market, and uses a First In, First Out (“FIFO”) accounting valuation methodology. The Company had finished goods inventory on hand of $1,860,320 and zero as of June 30, 2021 and December 31, 2020, respectively. The Company provided no inventory allowance as of June 30, 2021 other than as discussed in Note 3.
Inventory Deposits	Inventory Deposits― The Company records all inventory deposits as prepaid assets. Upon completion of production, and acceptance by the Company, deposits are reclassified to either inventory or cost of goods, depending on whether a sale of the product has occurred. The Company had inventory deposits of $2,877,875 and zero as of June 30, 2021 and December 31, 2020, respectively.
Income Taxes	Income Taxes — The Company uses the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes. 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 June 30, 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 three months ended March 31, 2021 in order to establish the reserve. This amount is also an income tax expense for the six months ended June 30, 2021. The December 31, 2020 audit report for EVTDS stated that corporate income tax returns for 2017, 2018, and 2019 had not been filed; in fact, they were filed on December 15, 2020. The audit report also stated that corporate income tax returns for 2020 had not been filed; those returns were not due to be filed until May17, 2021, and they were filed in early May, 2021.
Accounting for Uncertainty in Income Taxes	Accounting for Uncertainty in Income Taxes— The Company evaluates its uncertain tax positions and will recognize a loss contingency when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. At June 30, 2021 and 2020, respectively, management did not identify any uncertain tax positions.
Net Loss Per Share	Net Loss Per Share —Basic net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the weighted average number of shares of common stock outstanding during the period. 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 June 30 , 202 1 , shares of the Company’s common stock were subject to issuance upon the exercise of stock options then outstanding and 29,847,994 shares of the Company’s common stock were subject to issuance upon the exercise of warrants then outstanding .
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 June 30, 2021 is approximately $ 254,913 For the three months ended March 31, 2021, total EVTDS sales were to one customer, ADOMANI, Inc., prior to the merger closing (see Note 3). The customer account was collected within two days of invoicing. In addition, the merged entity recorded additional sales during the two weeks post-merger which were made to two other customers and were collected within weeks of invoicing. The Company sold two vehicles during the last week of the three months ended June 30, 2021, and expects to be paid for them promptly and in full. Accordingly, customer accounts are reported at the invoiced amount outstanding.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets —Long-lived assets, including property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates these assets to determine potential impairment by comparing the carrying amount to the undiscounted estimated future cash flows of the related assets. If the estimated undiscounted cash flows are less than the carrying value of the assets, the assets are written down to their fair value. There was no impairment of long-lived assets, or property and equipment, as of June 30 2021 and December 31, 2020, respectively. Goodwill . Goodwill represents the excess acquisition cost over the fair value of the net tangible and intangible assets acquired, Goodwill is not amortized and is subject to annual impairment testing on or between annual tests if an event or change in circumstance occurs that would more likely than not reduce the fair value of a reporting unit below its carrying value. In testing for goodwill impairment, the Company has the option lo first assess qualitative factors to determine whether the existence of events or circumstances lead to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events and circumstances, the Company concludes that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is not required. If the Company concludes otherwise, the Company is required to perform the two-step impairment test, The goodwill impairment test is performed at the reporting unit level by comparing the estimated fair value of a reporting unit with its respective carrying value. If the estimated fair value exceeds the carrying value, goodwill at the reporting unit level is not impaired. If the estimated fair value is less than the carrying value, further analysis is necessary to determine the amount of impairment, if any, by comparing the implied fair value of the reporting unit's goodwill to the carrying value of the reporting unit's goodwill.
Research and Development	Research and Development —Costs incurred in connection with the development of new products and manufacturing methods are charged to operating expenses as incurred. No research and development costs were incurred for the three or six months ended June 30, 2021 or 2020.
Stock-Based Compensation	Stock-Based Compensation —The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, “Compensation-Stock Compensation”, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. Additionally, in June 2018 the FASB issued Accounting Standards Update (“ASU”) No. 2018-07, which simplified several aspects of accounting for nonemployee share-based payment transactions by expanding the scope of ASC Topic 718. The guidance is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2018. The Company implemented this change beginning in 2019 . Because all outstanding unvested employee stock options became fully vested upon the merger close and change in control (see Note s 3 and 8 ) , and because no new options to purchase shares of common stock were granted between March 16, 2021 and June 30 , 2021, no stock-based compensation expense is recorded in the consolidated financial statements for the three or six months ended June 30 , 2021 .
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 five years, 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 $2,000. 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 —The Company accounts for leases as required by ASC Topic 842. The guidance requires companies to recognize leased assets and liabilities on the balance sheet and to disclose key information regarding leasing arrangements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements — Management has considered all recent accounting pronouncements issued, but not effective, and does not believe that they will have a significant impact on the Company’s financial statements.

Merger (Tables)

Merger (Tables)	6 Months Ended
	Jun. 30, 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 49,546,910 Accounts payable and accrued expenses (820,389 ) Lease liability (369,987 ) Notes payable (417,540 ) Purchase price, net of $3,373,332 cash acquired $ 50,136,290
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 three and six months ended June 30, 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 three months ended For the six months ended June 30, June 30, 2021 2020 2021 2020 Sales $ 188,266 $ 131,590 $ 363,470 $ 422,047 Net loss $ (893,079 ) $ (1,191,907 ) $ (4,195,513 ) $ (2,557,146 )

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2021
Property Plant And Equipment [Abstract]
Components of Property and Equipment, Net	Components of property and equipment, net, consist of the following as of June 30, 2021 and December 31, 2020: June 30, December 31, 2021 2020 Furniture and fixtures $ 41,799 $ — Leasehold improvements 28,112 30,166 Machinery & equipment 86,266 92,853 Vehicles 186,842 128,999 Test/Demo vehicles 15,784 — Total property and equipment $ 358,802 $ 252,018 Less accumulated depreciation (117,669 ) (24,457 ) Net property and equipment $ 241,133 $ 227,561

Stock Warrants (Tables)

Stock Warrants (Tables)	6 Months Ended
	Jun. 30, 2021
Stockholders Equity Note [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights	The Company’s outstanding warrants as of June 30, 2021 is summarized as follows, and all were exercisable at that date (see Note 6): Number of Exercise Remaining Shares Price Contractual Life (years) Outstanding warrants expiring August 31, 2021 1,250,000 $ 4.00 0 .17 Outstanding warrants expiring June 9, 2022 199,659 $ 6.00 0.94 Outstanding warrants expiring June 9, 2022 350,000 $ 5.00 0.94 Outstanding warrants expiring January 9, 2023 256,667 $ 3.75 1.58 Outstanding warrants expiring January 28, 2025 8,625,001 $ 0.50 3.58 Outstanding warrants expiring May 7, 2026 19,166,667 $ 1.00 4.85 Outstanding on June 30, 2021 29,847,994 $ 1.09 3.54

Stock Options (Tables)

Stock Options (Tables)	6 Months Ended
	Jun. 30, 2021
Stockholders Equity Note [Abstract]
Schedule of Stock Options Outstanding	The outstanding options at June 30, 2021 consisted of the following: Weighted Average Remaining Number of Shares Exercise Price Contractual Life (years) Outstanding at March 31, 2021 12,992,857 $ 0.29 4.61 Exercised (392,142 ) $ 0.12 Cancelled / Forfeited at $0.12 Exercise Price (67,144 ) $ 0.12 Cancelled / Forfeited at $0.45 Exercise Price (75,000 ) $ 0.45 Cancelled / Forfeited at $1.31 Exercise Price (60,000 ) $ 1.31 Outstanding Options at $0 Exercise Price 5,000,000 $ 0.10 0.71 Outstanding Options at $ Exercise Price 1,358,571 $ 0.12 0.54 Outstanding Options at $ Exercise Price 5,770,000 $ 0.45 8.37 Outstanding Options at $ Exercise Price 270,000 $ 1.31 3.32 Outstanding at June 30, 2021 12,398,573 $ 0.29 4.31

Commitments (Tables)

Commitments (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2021: Payments due by period Total Less than one year 1 - 3 years 4 - 5 years More than 5 years Operating lease obligations $ 150,000 $ 96,680 $ 53,140 $ — $ — Employment contract 75,000 75,000 — — — Total $ 225,000 $ 171,680 $ 53,140 $ — $ —

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Schedule of Information Regarding Leases	Quantitative information regarding the Company’s leases is as follows: Six months ended June 30, 2021 2020 Lease expenses Operating lease expenses $ 29,487 $ — Short-term lease expenses $ 183,515 $ 78,104 Total lease cost $ 213,002 $ 78,104 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 27,906 $ — Weighted-average remaining lease term (in years): Operating leases 1.56 — Weighted-average discount rate: Operating leases 14 % —

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Mar. 31, 2021
Summary Of Significant Accounting Policies [Line Items]
Aggregate amount of the Investment in marketable securities	$ 12,010,190		$ 12,010,190		$ 0
Accounts receivable	159,177		159,177		9,000
Allowance for Doubtful Trade Receivable, Current	0		0		0
Inventory, net	1,860,320		1,860,320		0
Inventory Valuation Reserves	0		0
Inventory Deposits	2,877,875		2,877,875		0
Income Tax Expense Benefit	218,300		218,300
Unrecognized Tax Benefits	$ 0	$ 0	$ 0	$ 0
Shares subject to issuance upon exercise of stock options then outstanding	12,398,573		12,398,573			12,992,857
Shares subject to issuance upon exercise of warrants then outstanding	29,847,994		29,847,994			10,681,327
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
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		$ 0
Research And Development Expense	0	$ 0	0	$ 0
Property, Plant, and Equipment, Threshold for Capitalization of Purchases			$ 2,000
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 and unpaid current liabilities	$ 254,913		$ 254,913
Common Stock [Member]
Summary Of Significant Accounting Policies [Line Items]
Shares subject to issuance upon exercise of stock options then outstanding	12,398,573		12,398,573
Shares subject to issuance upon exercise of warrants then outstanding	29,847,994		29,847,994
Fair Value, Recurring
Summary Of Significant Accounting Policies [Line Items]
Assets, fair value disclosure	$ 0		$ 0
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 0		$ 0

Merger - Narrative (Details)

Merger - Narrative (Details) - USD ($)	Mar. 15, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Common stock, shares outstanding (in shares)		1			1		1
Goodwill		$ 49,546,910			$ 49,546,910
Revenues		188,266		$ 2,000	659,059	$ 88,735
Loss from operations		(891,020)		(93,655)	(1,329,814)	(190,916)
Net loss		(893,079)	$ (658,510)	(86,655)	(1,551,589)	(183,916)
ADOMANI, Inc. and Subsidiaries [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Revenues			151,793
Loss from operations			(144,015)
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							6,415,210
Cash							$ 5,000,000
E V T D S | Liability [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Restricted Cash		254,913	258,083		254,913
Outstanding Cash		254,913	$ 258,083		254,913
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	49,546,910
Transaction costs	$ 415,472
Increase Decrease In Revenue		0		0	319,000	79,735
Increase Decrease In Net Income Loss				$ 0	91,800	$ 15
Net loss		$ 1,826,623			$ 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)	Jun. 30, 2021USD ($)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill	$ 49,546,910
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	49,546,910,000
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	$ 50,136,290,000

Merger - Pro Forma Calculations

Merger - Pro Forma Calculations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Business Combinations [Abstract]
Sales	$ 188,266	$ 131,590	$ 363,470	$ 422,047
Net loss	$ (893,079)	$ (1,191,907)	$ (4,195,513)	$ (2,557,146)

Property and Equipment, Net - C

Property and Equipment, Net - Components of Property and Equipment, Net (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Property and equipment, gross	$ 358,802	$ 252,018
Less accumulated depreciation	(117,669)	(24,457)
Property and equipment, net	241,133	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	186,842	$ 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 ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Depreciation expense	$ 27,380		$ 35,376	$ 0	$ 0
Gain loss on sale of properties		$ 0
EVTDS [Member]
Depreciation expense		$ 6,560

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	May 20, 2020
Debt Instrument [Line Items]
Principal and accrued interest		$ 153,668
Notes payable, net	$ 298,747
Notes payable, net	45,298	152,835
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%
Notes Payable	261,244,000
Principal and accrued interest	154,817
Net amount forgiven of loan	251,244,000
Advance for loan application	$ 10,000,000
Loan funding amount			$ 150,000
Term of note	30 years
Maturity date	May 18, 2050
Line of credit bear interest number of days	30 days
Line of credit facility, maximum borrowing capacity	$ 17,100,000
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%
Principal and accrued interest	$ 280,469,000
Notes payable, net	266,959,000
Notes payable, net	13,510,000
Inventory Software Loan
Debt Instrument [Line Items]
Notes payable, net	31,788,000
Long-term Debt	$ 63,576,000
Debt Instrument, Payment Terms	P24M
Debt Instrument, Periodic Payment	$ 2,648,990

Common Stock - Additional Infor

Common Stock - Additional Information (Details) - USD ($)	May 07, 2021	Dec. 29, 2020	Jun. 30, 2021	Mar. 31, 2021	Mar. 15, 2021	Dec. 31, 2020
Class Of Stock [Line Items]
Common stock, shares issued (in shares)			293,959,034		255,233,559	293,959,034
Exercise price of warrants issued			$ 1.09
Shares subject to issuance upon exercise of warrants then outstanding			29,847,994	10,681,327
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	$ 16,300,000
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

Stock Warrants - Additional Inf

Stock Warrants - Additional Information (Details) - shares	Jun. 30, 2021	Mar. 31, 2021
Class Of Warrant Or Right [Line Items]
Warrant to purchase of common stock	29,847,994	10,681,327
Class Of Warrant Or Right Exercisable		2,056,326
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	6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	29,847,994	10,681,327
Exercise price of warrants issued	$ 1.09
Remaining Contractual Life	3 years 6 months 14 days
Warrants Expiring August 2021 [Member]
Class Of Warrant Or Right [Line Items]
Shares subject to issuance upon exercise of warrants then outstanding	1,250,000
Exercise price of warrants issued	$ 4
Remaining Contractual Life	2 months 1 day
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	11 months 8 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	11 months 8 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 6 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	8,625,001
Exercise price of warrants issued	$ 0.50
Remaining Contractual Life	3 years 6 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	19,166,667
Exercise price of warrants issued	$ 1
Remaining Contractual Life	4 years 10 months 6 days

Stock Warrants - Warrant Acti_2

Stock Warrants - Warrant Activity (Parenthetical) (Details)	Jun. 30, 2021
Warrants Expiring August 2021 [Member]
Class Of Warrant Or Right [Line Items]
Warrants and Rights Outstanding, Maturity Date	Aug. 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 ($) $ / shares in Units, $ in Thousands	Jun. 25, 2021	Jun. 14, 2021	Jun. 30, 2021	Mar. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Payments for Repurchase of Common Stock		$ 4,029
Exercise Price			$ 0.29	$ 0.29
Exercise price of warrants issued			$ 1.09
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			$ 2,356,000
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		33,571
Exercise Price		$ 0.12		$ 0.12
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		75,000
Exercise Price		$ 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		60,000
Exercise Price		$ 1.31	$ 1.31

Stock Options - Schedule of Sto

Stock Options - Schedule of Stock Options Outstanding (Details) - $ / shares	Jun. 14, 2021	Jun. 30, 2021	Mar. 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		12,398,573	12,992,857
Exercise Price		$ 0.29	$ 0.29
Contractual Life(in years)		4 years 3 months 22 days	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		392,142
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		75,000
Exercise Price	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		60,000
Exercise Price	$ 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		5,000,000
Exercise Price		$ 0.10
Contractual Life(in years)		8 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		1,358,571
Exercise Price		$ 0.12
Contractual Life(in years)		6 months 14 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		5,770,000
Exercise Price		$ 0.45
Contractual Life(in years)		8 years 4 months 13 days
Outstanding Options at 1.31 [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		270,000
Exercise Price		$ 1.31
Contractual Life(in years)		3 years 3 months 26 days

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details)	1 Months Ended	3 Months Ended	6 Months Ended
	Mar. 31, 2021USD ($)ElectricTruck	Jun. 30, 2021USD ($)LeaseAutomobile	Jun. 30, 2021USD ($)LeaseAutomobile
ABCI Office Lease
Related Party Transaction [Line Items]
Operating Lease Monthly Payment		$ 2,800,000	$ 2,800,000
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	$ 7,771
SRI Professional Services, Inc. [Member] | SRI Leases Vehicles
Related Party Transaction [Line Items]
Number of properties under leases | Lease		2	2
Lease Commencement Date			Jan. 1, 2020
Operating Lease Monthly Payment		$ 3,880	$ 3,880
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	$ 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	$ 910
Alpha Bravo Charlie, Inc. | Used Automobiles
Related Party Transaction [Line Items]
Number of properties purchased | Automobile		2	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 June 30, 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 ($)

Nov. 01, 2020

Feb. 04, 2020

Jan. 01, 2020

Jan. 01, 2017

Dec. 31, 2019

Oct. 31, 2017

Feb. 28, 2017

Jun. 30, 2021

Jun. 30, 2020

Jun. 30, 2021

Jun. 30, 2020

Dec. 31, 2022

Jul. 02, 2021

Commitments And Contingencies [Line Items]

Base rent for term of lease

$ 150,000

$ 150,000

Lease deposit liability

11,616

11,616

Operating lease liability

53,735

53,735

Operating lease payment exchange from lease obligation

$ 60,630

Operating Leases, Rent Expense, Net

132,949

$ 46,252

190,796

$ 78,104

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

23,313

29,312

42,745

52,624

SRI Office Lease

Commitments And Contingencies [Line Items]

Operating Leases, Rent Expense

2,730

2,730

5,460

5,460

ABCI Office Lease

Commitments And Contingencies [Line Items]

Operating Leases, Rent Expense

8,400

$ 8,400

16,800

$ 8,400

Operating Lease Monthly Payment

$ 2,800,000

$ 2,800,000

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)	Jun. 30, 2021USD ($)
Commitments And Contingencies Disclosure [Abstract]
Operating lease obligations, Total	$ 150,000
Operating lease obligations, Less than one year	96,680
Operating lease obligations, 1-3 years	53,140
Employment contracts, Total	75,000
Employment contracts, Less than one year	75,000
Total	225,000
Total, Less than one year	171,680
Total, 1-3 years	$ 53,140

Contingencies - Additional Info

Contingencies - Additional Information (Details) - USD ($)	Jun. 19, 2019	Feb. 03, 2020
Commitments And Contingencies Disclosure [Abstract]
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

Leases - Additional Information

Leases - Additional Information (Details)	Jun. 30, 2021USD ($)Lease	Mar. 15, 2021USD ($)
Operating Leased Assets [Line Items]
Weighted-average remaining lease term	1 year 6 months 21 days
Office And Warehouse Leases [Member]
Operating Leased Assets [Line Items]
Number of lease | Lease	6
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	3
Warehouse Space in Corona, California [Member]
Operating Leased Assets [Line Items]
Weighted-average remaining lease term	1 year 6 months
Warehouse Space in Corona, California [Member] | Current Assets [Member]
Operating Leased Assets [Line Items]
Right of use asset included in other non-current assets	$ 199,916	$ 238,365
Current liabilities relating to ROU asset	149,844
Warehouse Space in Corona, California [Member] | Noncurrent Assets [Member]
Operating Leased Assets [Line Items]
Non-current liabilities relating to ROU asset	$ 80,238

Leases - Information Regarding

Leases - Information Regarding Leases (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Lease expenses
Operating lease expenses	$ 29,487
Short-term lease expenses	183,515	$ 78,104
Total lease cost	213,002	$ 78,104
Operating cash flows	$ 27,906
Operating leases	1 year 6 months 21 days
Operating leases	14.00%

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - Subsequent Event [Member] - USD ($)	Aug. 04, 2021	Jul. 29, 2021	Jul. 23, 2021
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Option to purchase common shares			358,571
Common stock, exercise price			$ 0.12
Number of securities called by warrants			$ 43,029
Philip Oldridge [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of Shares, Granted	440,000
Exercise price of shares granted	$ 0.2753
Exercise Price $0.45 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of shares forfeited		135,000
Exercise price of options forfeited		$ 0.45
Exercise Price $1.31 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of shares forfeited		135,000
Exercise price of options forfeited		$ 1.31