Aerkomm (AKOM) 10-Q 13 Nov 23 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Nov. 13, 2023
Document Information Line Items
Entity Registrant Name	AERKOMM INC.
Trading Symbol	N/A
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		16,869,613
Amendment Flag	false
Entity Central Index Key	0001590496
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55925
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	46-3424568
Entity Address, Address Line One	44043 Fremont Blvd.
Entity Address, City or Town	Fremont
Entity Address, Country	CA
Entity Address, Postal Zip Code	94538
City Area Code	(877)
Local Phone Number	742-3094
Title of 12(b) Security	None
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current Assets
Cash	$ 1,125,988	$ 6,878,362
Short-term investment	5,015,674	2,009,238
Inventories, net	1,366,282	1,366,282
Prepaid expenses	8,090,014	6,030,516
Other current assets	1,492,604	460,893
Total Current Assets	17,090,562	16,745,291
Long-term Investment	4,190,752	4,572,243
Property and Equipment
Cost	4,062,978	4,011,883
Accumulated depreciation	(2,809,579)	(2,486,836)
Total Property and Equipment	1,253,399	1,525,047
Prepayment for land	35,277,759	35,748,435
Prepayment for equipment	319,441	458,998
Net Property and Equipment	36,850,599	37,732,480
Other Assets
Prepaid expenses – non-current	2,247,001	1,995,937
Restricted cash	3,225,008	3,223,558
Intangible asset, net	1,155,000	1,402,500
Goodwill	4,561,037	4,561,037
Right-of-use assets, net	274,183	92,451
Deposits	554,272	315,015
Total Other Assets	12,016,501	11,590,498
Total Assets	70,148,414	70,640,512
Current Liabilities
Short-term loans	1,331,397	1,316,253
Accounts payable	1,706,976	1,950,939
Accrued expenses and other current liabilities	13,524,199	9,049,693
Long-term loan - current	10,656	11,271
Lease liability – current	151,844	131,181
Total Current Liabilities	16,725,072	12,459,337
Long-term Liabilities
Long-term bonds payable	9,389,027	9,137,006
Convertible long-term note payable	23,173,200	23,173,200
Long-term loan – non-current		5,027
Contract liability – non-current	762,000	762,000
Lease liability – non-current	169,192	35,172
Restricted stock deposit liability	1,000	1,000
Total Long-Term Liabilities	33,494,419	33,113,405
Total Liabilities	50,219,491	45,572,742
Stockholders’ Equity
Preferred stock, $0.001 par value, 50,000,000 shares authorized, 0 shares issued and outstanding as of June 30, 2023 and December 31, 2022
Common stock, $0.001 par value, 90,000,000 shares authorized, 9,720,003 shares (excluding 149,162 unvested restricted shares) issued and outstanding as of June 30, 2023 and December 31, 2022	9,720	9,720
Additional paid in capital	79,342,891	79,078,005
Accumulated deficits	(58,767,324)	(53,645,981)
Accumulated other comprehensive loss	(656,364)	(373,974)
Total Stockholders’ Equity	19,928,923	25,067,770
Total Liabilities and Stockholders’ Equity	$ 70,148,414	$ 70,640,512

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	50,000,000	50,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	90,000,000	90,000,000
Common stock, issued	9,720,003	9,720,003
Common stock, outstanding	9,720,003	9,720,003
Unvested restricted shares	149,162	149,162

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total Revenue – Related Party		$ 265	$ 451,915	$ 3,218
Cost of Sales			445,449
Gross Profit		265	6,466	3,218
Operating Expenses	$ 3,635,725	1,914,486	7,279,117	3,694,924
Loss from Operations	(3,635,725)	(1,914,221)	(7,272,651)	(3,691,706)
Non-Operating Income (Loss)
Foreign currency exchange (loss) gain	(499,732)	(705,604)	(320,143)	(1,284,258)
Bond issuance cost	(126,887)	(120,022)	(252,021)	(238,386)
Unrealized gain(loss) on investments	3,098,923	(15,876)	3,091,094	(21,132)
Other income (loss), net	(201,086)	20,795	(365,222)	22,941
Net Non-Operating (Loss) Income	2,271,218	(820,707)	2,153,708	(1,520,835)
Loss before Income Taxes	(1,364,507)	(2,734,928)	(5,118,943)	(5,212,541)
Income Tax Expense	2,400		2,400	1,600
Net Loss	(1,366,907)	(2,734,928)	(5,121,343)	(5,214,141)
Other Comprehensive Income (Loss)
Change in foreign currency translation adjustments	(416,644)	673,064	(282,390)	1,191,091
Total Comprehensive Loss	$ (1,783,551)	$ (2,061,864)	$ (5,403,733)	$ (4,023,050)
Net Loss Per Common Share:
Basic (in Dollars per share)	$ (0.1385)	$ (0.2772)	$ (0.5189)	$ (0.5285)
Diluted (in Dollars per share)	$ (0.1385)	$ (0.2772)	$ (0.5189)	$ (0.5285)
Weighted Average Shares Outstanding - Basic (in Shares)	9,869,165	9,866,286	9,869,165	9,865,672
Weighted Average Shares Outstanding - Diluted (in Shares)	9,869,165	9,866,286	9,869,165	9,865,672
Net Sales – Related Party
Total Revenue – Related Party			$ 451,915
Service Income – Related Party
Total Revenue – Related Party		$ 265		$ 3,218

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Equity - USD ($)	Common Stock	Additional Paid in Capital	Accumulated Deficits	Accumulated Other Comprehensive Income (Loss)	Total
Balance at Dec. 31, 2021	$ 9,716	$ 77,825,976	$ (41,767,258)	$ (1,896,158)	$ 34,172,276
Balance (in Shares) at Dec. 31, 2021	9,715,889
Stock compensation expense		246,999			246,999
Other comprehensive income				518,027	518,027
Net loss for the period			(2,479,213)		(2,479,213)
Balance at Mar. 31, 2022	$ 9,716	78,072,975	(44,246,471)	(1,378,131)	32,458,089
Balance (in Shares) at Mar. 31, 2022	9,715,889
Balance at Dec. 31, 2021	$ 9,716	77,825,976	(41,767,258)	(1,896,158)	34,172,276
Balance (in Shares) at Dec. 31, 2021	9,715,889
Net loss for the period					(5,214,141)
Balance at Jun. 30, 2022	$ 9,720	78,818,224	(46,981,399)	(705,067)	31,141,478
Balance (in Shares) at Jun. 30, 2022	9,720,003
Balance at Mar. 31, 2022	$ 9,716	78,072,975	(44,246,471)	(1,378,131)	32,458,089
Balance (in Shares) at Mar. 31, 2022	9,715,889
Issuance of common stock	$ 4	32,908			32,912
Issuance of common stock (in Shares)	4,114
Stock compensation expense		712,341			712,341
Other comprehensive income				673,064	673,064
Net loss for the period			(2,734,928)		(2,734,928)
Balance at Jun. 30, 2022	$ 9,720	78,818,224	(46,981,399)	(705,067)	31,141,478
Balance (in Shares) at Jun. 30, 2022	9,720,003
Balance at Dec. 31, 2022	$ 9,720	79,078,005	(53,645,981)	(373,974)	25,067,770
Balance (in Shares) at Dec. 31, 2022	9,720,003
Stock compensation expense		54,891			54,891
Other comprehensive income				134,254	134,254
Net loss for the period			(3,754,436)		(3,754,436)
Balance at Mar. 31, 2023	$ 9,720	79,132,896	(57,400,417)	(239,720)	21,502,479
Balance (in Shares) at Mar. 31, 2023	9,720,003
Balance at Dec. 31, 2022	$ 9,720	79,078,005	(53,645,981)	(373,974)	25,067,770
Balance (in Shares) at Dec. 31, 2022	9,720,003
Net loss for the period					(5,121,343)
Balance at Jun. 30, 2023	$ 9,720	79,342,891	(58,767,324)	(656,364)	19,928,923
Balance (in Shares) at Jun. 30, 2023	9,720,003
Balance at Mar. 31, 2023	$ 9,720	79,132,896	(57,400,417)	(239,720)	21,502,479
Balance (in Shares) at Mar. 31, 2023	9,720,003
Issuance of common stock
Stock compensation expense		209,995			209,995
Other comprehensive income				(416,644)	(416,644)
Net loss for the period			(1,366,907)		(1,366,907)
Balance at Jun. 30, 2023	$ 9,720	$ 79,342,891	$ (58,767,324)	$ (656,364)	$ 19,928,923
Balance (in Shares) at Jun. 30, 2023	9,720,003

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash Flows from Operating Activities
Net loss	$ (5,121,343)	$ (5,214,141)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	606,747	530,223
Amortization of Right of Use Assets	43,658	5,910
Stock-based compensation	264,886	959,340
Unrealized (gain) loss on investments	(3,091,094)	21,132
Amortization of bonds issuance costs	252,021	238,386
Accounts receivable		136,800
Prepaid expenses and other current assets	(3,342,273)	(472,338)
Deposits	(239,257)	10,488
Accounts payable	(243,963)	(2,232)
Accrued expenses and other current liabilities	4,837,329	2,077,255
Operating lease liability	(21,433)	(95,301)
Net Cash Used for Operating Activities	(6,054,722)	(1,804,478)
Cash Flows from Investing Activities
Proceeds from disposal of short-term investment		7,823
Proceeds from disposal of long-term investment	325,578
Purchase of property and equipment	(364,164)	(1,165)
Net Cash (Used) Provided by Investing Activities	(38,586)	6,658
Cash Flows from Financing Activities
Proceeds from short-term loan	15,145	2,697,810
Repayment of long-term loan	(5,642)	(7,133)
Payment on finance lease liability	(5,817)	(6,186)
Net Cash Provided by Financing Activities	3,686	2,684,491
Net Decrease in Cash and Restricted Cash	(6,089,622)	886,671
Cash and Restricted Cash, Beginning of Period	10,101,920	3,288,813
Foreign Currency Translation Effect on Cash	338,698	1,191,091
Cash and Restricted Cash, End of Period	4,350,996	5,366,575
Cash paid during the period for interest		7,522
Cash and Restricted Cash:
Cash	1,125,988	2,143,757
Restricted cash	3,225,008	3,222,818
Total	$ 4,350,996	$ 5,366,575

Organization

Organization	6 Months Ended
	Jun. 30, 2023
Organization [Abstract]
Organization	NOTE 1 - Organization Aerkomm Inc. (formerly Maple Tree Kids Inc.) (“Aerkomm”) was incorporated on August 14, 2013 in the State of Nevada. Aerkomm was a retail distribution company selling all of its products over the internet in the United States, operating in the infant and toddler products business market. Aerkomm’s common stock is quoted for trading on the OTC Markets Group Inc. OTCQX Market under the symbol “AKOM.” On July 17, 2019, the French Autorité des Marchés Financiers On December 28, 2016, Aircom Pacific Inc. (“Aircom”) purchased approximately 86.3% of Aerkomm’s issued and outstanding common stock as of the closing date of purchase. As a result of the transaction, Aircom became the controlling shareholder of Aerkomm. Aircom was incorporated on September 29, 2014 under the laws of the State of California. On February 13, 2017, Aerkomm entered into a share exchange agreement (“Exchange Agreement”) with Aircom and its shareholders, pursuant to which Aerkomm acquired 100% of the issued and outstanding capital stock of Aircom in exchange for approximately 99.7% of the issued and outstanding capital stock of Aerkomm. As a result of the share exchange, Aircom became a wholly-owned subsidiary of Aerkomm, and the former shareholders of Aircom became the holders of approximately 99.7% of Aerkomm’s issued and outstanding capital stock. On December 31, 2014, Aircom acquired a newly incorporated subsidiary, Aircom Pacific Ltd. (“Aircom Seychelles”), a corporation formed under the laws of the Republic of Seychelles. On November 8, 2021, Aircom Seychelles changed its name to Aerkomm SY Ltd. (“Aerkomm SY”) and the ownership was transferred from Aircom to Aerkomm. Aerkomm SY was formed to facilitate Aircom’s global corporate structure for both business operations and tax planning. Presently, Aerkomm SY has no operations. Aerkomm is working with corporate and tax advisers in finalizing its global corporate structure and has not yet concluded its final plan. On October 17, 2016, Aircom acquired a wholly owned subsidiary, Aircom Pacific Inc. Limited (“Aircom HK”), a corporation formed under the laws of Hong Kong. On November 8, 2021, Aircom HK changed its name to Aerkomm Hong Kong Limited (“Aerkomm HK”) and its ownership was transferred from Aircom to Aerkomm. The purpose of Aerkomm HK is to conduct Aircom’s business and operations in Hong Kong. Presently, its primary function is business development, both with respect to airlines as well as content providers and advertisement partners based in Hong Kong. Aerkomm HK is also actively seeking strategic partnerships whom Aerkomm may leverage in order to provide more and better services to its customers. Aerkomm also plans to provide local supports to Hong Kong-based airlines via Aerkomm HK and teleports located in Hong Kong. On December 15, 2016, Aircom acquired a wholly owned subsidiary, Aircom Japan, Inc. (“Aircom Japan”), a corporation formed under the laws of Japan. On November 9, 2021, Aircom Japan changed its name to Aerkomm Japan, Inc. (“Aerkomm Japan”) and its ownership was transferred from Aircom to Aerkomm. The purpose of Aerkomm. The purpose of Aerkomm Japan is to conduct business development and operations located within Japan. Aerkomm Japan is in the process of applying for, and will be the holder of, Satellite Communication Blanket License in Japan, which is necessary for Aerkomm to provide services within Japan. Aerkomm Japan will also provide local supports to airlines operating within the territory of Japan. Aircom Telecom LLC (“Aircom Taiwan”), which became a wholly owned subsidiary of Aircom in December 2017, was organized under the laws of Taiwan on June 29, 2016. Aircom Taiwan is responsible for Aircom’s business development efforts and general operations within Taiwan. On June 13, 2018, Aerkomm established a then wholly owned subsidiary, Aerkomm Taiwan Inc. (“Aerkomm Taiwan”), a corporation formed under the laws of Taiwan. The purpose of Aerkomm Taiwan is to purchase a parcel of land and raise sufficient fund for ground station building and operate the ground station for data processing (although that cannot be guaranteed). On December 29, 2022, Aerkomm and dMobile System Co., Ltd. (the “Buyer”) entered into an equity sales contract pursuant to the terms of which Aerkomm sold a majority interest of 25,500,000 shares (the “Shares”) of Aerkomm Taiwan to the Buyer for NT$255,000,000 (approximately US $8,300,000 as of December 31, 2022). On November 15, 2018, Aircom Taiwan acquired a wholly owned subsidiary, Beijing Yatai Communication Co., Ltd. (“Beijing Yatai”), a corporation formed under the laws of China. The purpose of Beijing Yatai is to conduct Aircom’s business and operations in China. Presently, its primary function is business development, both with respect to airlines as well as content providers and advertisement partners based in China as most business conducted in China requires a local registered company. Beijing Yatai is also actively seeking strategic partnerships whom Aircom may leverage in order to provide more and better services to its customers. Aircom also plans to provide local supports to China-based airlines via Beijing Yatai and teleports located in China. On November 6, 2020, 100% ownership of Beijing Yatai was transferred from Aircom Taiwan to Aerkomm Taiwan. On October 31, 2019, Aerkomm SY established a new a wholly owned subsidiary, Aerkomm Pacific Limited (“Aerkomm Malta”), a corporation formed under the laws of Malta. The purpose of Aerkomm Malta is to conduct Aerkomm’s business and operations and to engage with suppliers and potential airlines customers in the European Union. The Company’s organization structure is as following: On September 04, 2022, Aerkomm acquired a wholly owned subsidiary, MEPA Labs Inc. (MEPA), a California corporation. The purpose of the acquisition is to extend business development and operations related to the satellite products. Aerkomm and its subsidiaries (the “Company”) are full-service, development stage providers of in-flight entertainment and connectivity solutions with their initial market in the Asian Pacific region. The Company has not generated significant revenues, excluding non-recurring revenues, and will incur additional expenses as a result of being a public reporting company. Currently, the Company has taken measures that management believes will improve its financial position by financing activities, including through public offerings, private placements, short-term borrowings and equity contributions. Two of the Company’s current shareholders (the “Lenders”) each committed to provide to the Company a $10 million bridge loan (together, the “Loans”) for an aggregate principal amount of $20 million, to bridge the Company’s cash flow needs prior to its obtaining a mortgage loan to be secured by a parcel of land (the “Land”) the Company purchased in Taiwan. The Lenders also agreed to an earlier closing of up to 25% of the principal amounts of the Loans upon the Company’s request prior to the time that title to the Land is vested in the Company’s subsidiary, Aerkomm Taiwan, to pay the outstanding payable to the Company’s vendors. On April 25, 2022, the Lenders further amended the commitment and agreed to increase the percentage of earlier closing amount from 25% to 100% and the full $20 million is available to the Company. With the $20 million in Loans committed by the Lenders and our holdings of marketable securities in Ejectt, the Company believes its working capital will be adequate to sustain its operations for the next sixteen months. However, there is no assurance that management will be successful in furthering the Company’s business plan, especially if the Company is not able to raise additional funding from the above sources or from other sources. There are a number of additional factors that could potentially arise that could result in shortfalls in the Company’s business plan, such as general worldwide economic conditions, competitive pricing in the connectivity industry, the continuing impact of the COVID 19 pandemic, the Company’s operating results continuing to deteriorate and the Company’s banks and shareholders not being able to provide continued financial support. The Company’s common stock is quoted for trading on the OTC Markets Group Inc. OTCQX Market under the symbol “AKOM.” On July 17, 2019, the French Autorité des Marchés Financiers

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - Summary of Significant Accounting Policies Unaudited Interim Financial Information The accompanying condensed consolidated balance sheet as of June 30, 2023, and the condensed consolidated statements of operations and comprehensive loss and cash flows for the six months ended June 30, 2023 and 2022 are unaudited. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position as of June 30, 2023 and the results of operations and cash flows for the six months ended June 30, 2023 and 2022. The financial data and other information disclosed in these notes to the condensed consolidated financial statements related to these six months periods are unaudited. The results of operations for the six months ended June 30, 2023 are not necessarily indicative of the results to be expected for the year ending December 31, 2023 or for any other interim period or other future year. Principle of Consolidation Aerkomm consolidates the accounts of its subsidiaries, MEPA, Aircom, Aircom Seychelles, Aircom HK, Aircom Japan, Aircom Taiwan, Aerkomm Taiwan, Beijing Yatai and Aerkomm Malta. All significant intercompany accounts and transactions have been eliminated in consolidation. Reclassifications of Prior Year Presentation Certain prior year balance sheet, and cash flow statement amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates. Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash in banks. As of June 30, 2023 and December 31, 2022, the total balance of cash in bank exceeding the amount insured by the Federal Deposit Insurance Corporation (FDIC) for the Company was approximately $0 and $6,153,000, respectively. The balance of cash deposited in foreign financial institutions exceeding the amount insured by local insurance is approximately $3,164,000 and $3,134,000 as of June 30, 2023 and December 31, 2022, respectively. The Company performs ongoing credit evaluation of its customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from management’s estimates. Investment in Equity Securities According to FASB issued Accounting Standards Updates 2016-01 (ASU 2016-01), it requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value being recorded in current period earnings, impacting the net income. For the investments in equity securities without readily determinable fair values, the investments may be recorded at cost, subject to impairment, and adjusted through net income for observable price changes. Holdings of marketable equity securities with no significant influence over the investee are accounted for using cost method. Marketable equity security costs are initially recognized at fair value plus transaction costs which are directly attributable to the acquisition. The cost of the securities sold is based on the weighted average cost method. Stock dividends from the investment are included to recalculate the cost basis of the investment based on the total number of shares. Accounts receivable The Company adopted ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), which requires the Company to estimate all expected credit losses for financial assets measured at amortized cost basis, including trade receivables, based on historical experience, current market conditions and supportable forecasts. The Company’s accounts receivable are carried at the amounts invoiced to customer. The risk of credit loss is mitigated by the Company’s credit evaluation process. Receivables are presented as net of an allowance for credit losses. Allowances for expected credit losses are determined based on an assessment of historical experience, the current economic conditions, future expectations of economic conditions, future expectation regarding customer solvency, and other collection factors. The Company will apply adjustments for specific factors and current economic conditions as needed at each reporting date. As of June 30, 2023 and December 31, 2022, the Company had $0 Account Receivable. Therefore, allowances for expected credit losses were $0 as of June 30, 2023 and December 31, 2022. Inventories Inventories are recorded at the lower of weighted-average cost or net realizable value. The Company assesses the impact of changing technology on its inventory on hand and writes off inventories that are considered obsolete. Estimated losses on scrap and slow-moving items are recognized in the write down cost for losses. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. When value impairment is determined, the related assets are stated at the lower of fair value or book value. Significant additions, renewals and betterments are capitalized. Maintenance and repairs are expensed as incurred. Depreciation is computed by using the straight-line and double declining methods over the following estimated service lives: ground station equipment – 5 years, computer equipment - 3 to 5 years, furniture and fixtures - 5 years, satellite equipment – 5 years, vehicles – 5 to 6 years and lease improvement – 5 years or remaining lease term, whichever is shorter. Upon sale or disposal of property and equipment, the related cost and accumulated depreciation are removed from the corresponding accounts, with any gain or loss credited or charged to income in the period of sale or disposal. The Company reviews the carrying amount of property and equipment for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. It determined that there was no impairment loss for the years ended December 31, 2022 and 2021. Right-of-Use Asset and Lease Liability In February 2016, the FASB issued ASU No. 2016-02, “Leases” (Topic 842) (“ASU 2016-02”), which modifies lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases and finance leases under previous accounting standards and disclosing key information about leasing arrangements. A lessee should recognize the lease liability to make lease payments and the right-of-use asset representing its right to use the underlying asset for the lease term. For operating leases and finance leases, a right-of-use asset and a lease liability are initially measured at the present value of the lease payments by discount rates. The Company’s lease discount rates are generally based on its incremental borrowing rate, as the discount rates implicit in the Company’s leases is readily determinable. Operating leases are included in operating lease right-of-use assets and lease liabilities in the consolidated balance sheets. Finance leases are included in property and equipment and lease liability in our consolidated balance sheets. Lease expense for operating expense payments is recognized on a straight-line basis over the lease term. Interest and amortization expenses are recognized for finance leases on a straight-line basis over the lease term. For the leases with a term of twelve months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. Goodwill and Purchased Intangible Assets The Company’s goodwill represents the amount by which the total purchase price paid exceeded the estimated fair value of net assets acquired from acquisition of subsidiaries. The Company tests goodwill for impairment on an annual basis, or more often if events or circumstances indicate that there may be impairment. Purchased intangible assets with finite life are amortized on the straight-line basis over the estimated useful lives of respective assets. Purchased intangible assets with indefinite life are evaluated for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Purchased intangible asset consists of satellite system software and is amortized over 10 years. Fair Value of Financial Instruments The Company utilizes the three-level valuation hierarchy for the recognition and disclosure of fair value measurements. The categorization of assets and liabilities within this hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. The three levels of the hierarchy consist of the following: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Inputs to the valuation methodology are quoted prices for similar assets and liabilities in active markets, quoted prices in markets that are not active or inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument. Level 3 - Inputs to the valuation methodology are unobservable inputs based upon management’s best estimate of inputs market participants could use in pricing the asset or liability at the measurement date, including assumptions. The carrying amounts of the Company’s cash and restricted cash, short-term investment, accounts receivable, inventory, prepaid expenses, other receivable, accounts payable, short-term loan, accrued expenses, and other payable approximated their fair value due to the short-term nature of these financial instruments. The Company’s long-term bonds payable, long-term notes payable, long-term loan and lease payable approximated the carrying amount as its interest rate is considered as approximate to the current rate for comparable loans and leases, respectively. There were no outstanding derivative financial instruments as of June 30, 2023 and December 31, 2022. Revenue Recognition The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. The Company’s revenue for the year ended December 31, 2021 composed of the sales of ground antenna units to a related party and sales of network hardware to a non-related party. The majority of the Company’s revenue is recognized at a point in time when product is shipped, or service is provided to the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods, which includes estimates for variable consideration. The Company adopted the provisions of ASU 2014-09 Revenue from Contracts with Customers (Topic 606) and the principal versus agent guidance within the new revenue standard. As such, the Company identifies a contract with a customer, identifies the performance obligations in the contract, determines the transaction price, allocates the transaction price to each performance obligation in the contract and recognizes revenue when (or as) the Company satisfies a performance obligation. Customers may make payments to the Company either in advance or in arrears. If payment is made in advance, the Company will recognize a contract liability under prepayments from customers until which point the Company has satisfied the requisite performance obligations to recognize revenue. Stock-based Compensation The Company adopted the modified prospective method to measure stock-based compensation expense. Under the modified prospective method, stock-based compensation expense recognized during the period is based on the portion of the share-based payment awards granted after the effective date and ultimately expected to vest during the period. Stock-based compensation expense recognized in the Company’s statement of income is based on the vesting terms and the estimated fair value of the award at grant date. As stock-based compensation expense recognized in the statement of income is based on awards ultimately expected to vest, it is reduced for estimated forfeiture. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The Company uses the Black-Scholes option pricing model in its determination of fair value of share-based payment awards on the date of grant. Such option pricing model is affected by assumptions based on a number of highly complex and subjective variables. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. Adjustments to prior period’s income tax liabilities are added to or deducted from the current period’s tax provision. The Company follows FASB guidance on uncertain tax positions and has analyzed its filing positions in all the federal, state and foreign jurisdictions where it is required to file income tax returns, as well as all open tax years in those jurisdictions. The Company files income tax returns in the US federal, state and foreign jurisdictions where it conducts business. It is not subject to income tax examinations by US federal, state and local tax authorities for years before 2018. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on its consolidated financial position, results of operations, or cash flows. Therefore, no reserves for uncertain tax positions have been recorded. The Company does not expect its unrecognized tax benefits to change significantly over the next twelve months. The Company’s policy for recording interest and penalties associated with any uncertain tax positions is to record such items as a component of income before taxes. Penalties and interest paid or received, if any, are recorded as part of other operating expenses in the consolidated statement of operations. Foreign Currency Transactions Foreign currency transactions are recorded in U.S. dollars at the exchange rates in effect when the transactions occur. Exchange gains or losses derived from foreign currency transactions or monetary assets and liabilities denominated in foreign currencies are recognized in current income. At the end of each period, assets and liabilities denominated in foreign currencies are revalued at the prevailing exchange rates with the resulting gains or losses recognized in income for the period. Translation Adjustments If a foreign subsidiary’s functional currency is the local currency, translation adjustments will result from the process of translating the subsidiary’s financial statements into the reporting currency of the Company. Such adjustments are accumulated and reported under other comprehensive loss as a separate component of stockholders’ equity. Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing income available to common shareholders by the weighted-average number of shares of common outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include stock warrants and outstanding stock options, shares to be purchased by employees under the Company’s employee stock purchase plan. The Company had 6,444,650 and 1,943,618 common stock equivalents, primarily stock options and warrants, for the year ended June 30, 2023 and 2022, respectively. For the fiscal years ended June 30, 2023 and 2022, the assumed exercise of the Company’s common stock equivalents were not included in the calculation as the effect would be anti-dilutive.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	NOTE 3 - Recent Accounting Pronouncements Simplifying the Accounting for Debt with Conversion and Other Options. In June 2020, the FASB issued ASU 2020-06 to simplify the accounting in ASC 470, Debt with Conversion and Other Options and ASC 815, Contracts in Equity’s Own Entity. The guidance simplifies the current guidance for convertible instruments and the derivatives scope exception for contracts in an entity’s own equity. Additionally, the amendments affect the diluted EPS calculation for instruments that may be settled in cash or shares and for convertible instruments. This ASU will be effective beginning in the first quarter of the Company’s fiscal year 2022. Early adoption is permitted. The amendments in this update must be applied on either full retrospective basis or modified retrospective basis through a cumulative-effect adjustment to retained earnings/(deficit) in the period of adoption. The adoption of ASU 2020-06 does not have a significant impact on the Company’s consolidated financial statements as of and for the year ended June 30, 2023. Financial Instruments In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”), which modifies the measurement of expected credit losses of certain financial instruments. In February 2020, the FASB issued ASU 2020-02 and delayed the effective date of ASU 2016-13 until fiscal year beginning after December 15, 2022. In March 2022, the FASB issued ASU 2022-02 and eliminate the Troubled Debt Restructuring recognition and measurement guidance. Earnings Per Share In April 2021, the FASB issued ASU 2021-04, which included Topic 260 “Earnings Per Share”. This guidance clarifies and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options due to a lack of explicit guidance in the FASB Codification. The ASU 2021-04 is effective for all entities for fiscal years beginning after December 15, 2021. The adoption of ASU 2021-04 does not have a significant impact on the Company’s consolidated financial statements as of and for the year ended June 30, 2023.

Short-Term Investment

Short-Term Investment	6 Months Ended
	Jun. 30, 2023
Short-Term Investment [Abstract]
Short-term Investment	NOTE 4 - Short-term Investment On September 9, 2019, the Company entered into a liquidity agreement with a security company (“the Liquidity Provider”) in France, which is consistent with customary practice in the French securities market. The liquidity agreement complies with applicable laws and regulations in France and authorizes the Liquidity Provider to carry out market purchases and sales of shares of the Company’s common stock on the Euronext Paris market. To enable the Liquidity Provider to carry out the interventions provided for in the contract, the Company contributed approximately $225,500 (200,000 euros) into the account. The transaction was initiated in the beginning of 2020, and the Company pays annual compensation of 20,000 euros to the Liquidity Provider in advance by semi-annual installments at the beginning of each semi-annual period under the agreement. The liquidity agreement had an initial term of one year and is being renewed automatically unless otherwise terminated by either party. As of June 30, 2023, the Company had purchased 5,361 shares of its common stock with the fair value of $18,820. The securities were recorded as short-term investment with an accumulated unrealized loss of $1,942. In January 2022, the Liquidity Provider terminated the agreement and the Company is determining whether to continue a similar program. On December 3, 2020, the Company entered into three separate stock purchase agreements (or “Stock Purchase Agreement”) from three individuals to purchase an aggregate of 6,000,000 restricted shares of one of the Company’s related parties, YuanJiu Inc. (“YuanJiu”) in a total amount of NT$141,175,000 (approximately US$5,027,600 as of December 31, 2020). YuanJiu is a listed company in Taiwan Stock Exchange and the stock title transfer is subject to certain restrictions. Albert Hsu, a member of the Company’s board of directors, is the Chairman of YuanJiu. On July 19, 2021, YuanJiu Inc. changed its name to “EJECTT INC” (“Ejectt”). On March 24, 2021, the Company purchased additional 2,000 shares of Ejectt’s common stock for a total amount of $1,392 from a related party. As of December 31, 2021, 5,000,000 shares of Ejectt’s common stock were restricted and booked under long-term investment. (See Note 8) As of June 30, 2023 and December 31, 2022, this investment totaled approximately a 8% ownership of Ejectt. On September 30, 2022, the Company entered into a stock purchase agreement (or “Stock Purchase Agreement”) to purchase common stock of Shinbao in a total amount of NT$35,000,000 (approximately $1,123,956 as of June 30, 2023 and $1,138,952 as of December 31, 2022). Shinbao is a privately-held company in Taiwan. As of October 23, 2023, the stock title transfer is still under process. As of June 30, 2023 and December 31, 2022, the fair value of the investment was as follows: June 30, December 31, (Unaudited) Investment – Ejectt – short-term $ 3,873,491 $ 850,182 Investment - Liquidity 18,227 20,104 Prepaid investment 1,123,956 1,138,952 Total Investment 5,015,674 2,009,238 Appreciation in market value - Ejectt (3,254,780 ) (223,216 ) Investment cost – Ejectt – short-term 618,711 626,966 Investment cost - Liquidity 18,227 20,104 Prepaid investment 1,123,956 1,138,952

Inventories

Inventories	6 Months Ended
	Jun. 30, 2023
Inventories [Abstract]
Inventories	NOTE 5 - Inventories As of June 30, 2023 and December 31, 2022, inventories consisted of the following: June 30, December 31, (Unaudited) Satellite equipment for sale under construction $ 1,366,282 $ 1,366,282

Prepaid Expenses

Prepaid Expenses	6 Months Ended
	Jun. 30, 2023
Prepaid Expenses [Abstract]
Prepaid Expenses	NOTE 6 - Prepaid Expenses As of June 30, 2023 and December 31, 2022, prepaid expenses consisted of the following: June 30, December 31, (Unaudited) Prepaid engineering expense $ 9,604,671 $ 7,536,409 Prepaid professional expense 86,500 79,954 Others 645,844 410,090 Total $ 10,337,015 $ 8,026,453 Prepaid expense - current 2,247,001 6,030,516 Prepaid expense – non-current 8,090,014 1,995,937

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2023
Property and Equipment, Net [Abstract]
Property and Equipment	NOTE 7 - Property and Equipment As of June 30, 2023 and December 31, 2022, the balances of property and equipment were as follows: June 30, December 31, (Unaudited) Ground station equipment $ 1,854,027 $ 1,854,027 Computer software and equipment 1,477,491 1,419,697 Satellite equipment 275,410 275,410 Vehicle 333,732 342,646 Leasehold improvement 83,721 83,721 Furniture and fixture 38,597 36,382 4,062,978 4,011,883 Accumulated depreciation (2,809,579 ) (2,486,836 ) Net 1,253,399 1,525,047 Prepayments - land 35,277,759 35,748,435 Prepaid equipment 319,441 458,998 Total $ 36,850,599 $ 37,732,480 On July 10, 2018, the Company and Aerkomm Taiwan entered into a real estate sale contract (the “Land Purchase Contract”) with Tsai Ming-Yin (the “Seller”) with respect to the acquisition by Aerkomm Taiwan of a parcel of land located in Taiwan. The land is expected to be used to build a satellite ground station and data center. Pursuant to the terms of the Land Purchase Contract, and subsequent amendments on July 30, 2018, September 4, 2018, November 2, 2018 and January 3, 2019, the Company paid to the seller in installments refundable prepayments of NT$1,098,549,407 (approximately $35,277,759 as of June 30, 2023 and $35,748,435 as of December 31, 2022) in total. The estimated commission payable for the land purchase in the amount of NT$42,251,900 (approximately $1,356,837 as of June 30, 2023 and 1,374,940 as of December 31, 2022) was recorded to the cost of land. And the company is under the discussion of extending the commission payable to December 31,2023. According to the amended Land Purchase Contract dated on November 10, 2020, the transaction may be terminated at any time by both the buyer and the seller and agreed by all parties if the Company is unable to obtain the qualified satellite license issued by Taiwan authority before July 31, 2021. As of November *, 2023, the qualified license applications are still in progress. Depreciation expense was $359,247 and $288,633 for the six months periods ended June 30, 2023 and 2022, respectively.

Long-Term Investment

Long-Term Investment	6 Months Ended
	Jun. 30, 2023
Long-Term Investment [Abstract]
Long-term Investment	NOTE 8 - Long-term Investment As of June 30, 2023 and December 31, 2022, 5,000,000 shares of Ejectt’s common stock were restricted. Also on September 29, 2022, the Company entered into a stock purchase agreement (or “Stock Purchase Agreement”) to purchase 2,670,000 shares of common stock of AnaNaviTek Corp. (AnaNaviTek) in a total amount of NT$40,050,000 (approximately $1,303,287 as of December 31, 2022). AnaNaviTek is a privately-held company in Taiwan. As of November 21, 2022, the Company has paid NT$10,005,000 (approximately $325,578 as of December 31, 2022) for 667,000 shares of AnaNaviTek stock and the stock title transfer for these shares has been completed. In Q1 2023, the Company disposed AnaNaviTek for amount of $325,578. As of June 30, 2023 and December 31, 2022, the fair value of the long-term investment was as follows: June 30, December 31, (Unaudited) Investment cost – Ejectt – long-term $ 4,190,752 $ 4,246,665 Investment cost – AnaNaviTek - 325,578 Net $ 4,190,752 $ 4,572,243

Intangible Asset, Net

Intangible Asset, Net	6 Months Ended
	Jun. 30, 2023
Intangible Asset, Net [Abstract]
Intangible Asset, Net	NOTE 9 - Intangible Asset, Net As of June 30, 2023 and December 31, 2022, the cost and accumulated amortization for intangible asset were as follows: June 30, December 31, (Unaudited) Satellite system software $ 4,950,000 $ 4,950,000 Accumulated amortization (3,795,000 ) (3,547,500 ) Net $ 1,155,000 $ 1,402,500 Amortization expense was $247,500 and $247,500 for the six-months periods ended June 30, 2023 and 2022.

Goodwill

Goodwill	6 Months Ended
	Jun. 30, 2023
Goodwill [Abstract]
Goodwill	Note 10 - Goodwill The Company obtained the goodwill from various merge and acquisition events described in Note 1. On September 4, 2022, the Company acquired 100% of the ownership of MEPA Labs Inc. (MEPA) with total consideration of $100,000. The fair value of MEPA at acquisition date was $-2,985,703. The excess of the purchase price over the tangible assets, identifiable intangible assets and assumed liabilities was $3,085,703, which is recorded as goodwill. As of June 30, 2023 and December 31, 2022, the goodwill were as follows: June 30, December 31, (Unaudited) Gross amount $ 4,561,037 $ 4,561,037 Accumulated Impairment - - Net $ 4,561,037 $ 4,561,037 No impairment loss on goodwill were recognized for six-month period ended June 30, 2023 and the year ended December 31, 2022. The following table summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition. Goodwill as a result of the acquisition of MEPA is calculated as follows; Total purchase considerations $ 100,000 Fair Value of tangible assets acquired: Cash 482,247 Loan receivable 500,000 Prepaid expenses and other current assets 252,792 Property and equipment 218,042 Deposits 5,400 Total identifiable assets acquired 1,458,481 Fair value of liabilities assumed: Accounts payable 11,075 Loan from stockholder (4,324,000 ) Other payable (131,259 ) Total liabilities assumed (4,444,184 ) Net identifiable liabilities assumed (2,985,703 ) Goodwill as a result of the acquisition $ 3,085,703

Operating and Finance Leases

Operating and Finance Leases	6 Months Ended
	Jun. 30, 2023
Operating and Finance Leases [Abstract]
Operating and Finance Leases	NOTE 11 - Operating and Finance Leases A. Lease term and discount rate: The weighted-average remaining lease term and discount rate related to the leases were as follows: 2023 2022 Weighted-average remaining lease term (Unaudited) Operating lease 2.49 Year 0.54 Years Finance lease 1.35 Years 1.85 Years Weighted-average discount rate Operating lease 6.00 % 6.00 % Finance lease 3.82 % 3.82 % B. The balances for the operating and finance leases are presented as follows within the unaudited condensed consolidated balance sheets as of June 30, 2023 and December 31, 2022: Operating Leases June 30, December 31, (Unaudited) Right-of-use assets $ 274,183 $ 92,451 Lease liability – current $ 140,923 $ 120,323 Lease liability – non-current $ 162,246 $ 22,547 Finance Leases June 30, December 31, (Unaudited) Property and equipment, at cost $ 56,770 $ 56,770 Accumulated depreciation (42,497 ) (36,925 ) Property and equipment, net $ 14,273 $ 19,845 Lease liability - current $ 10,921 $ 10,858 Lease liability – non-current 6,945 12,624 Total finance lease liabilities $ 17,866 $ 23,482 The components of lease expense are as follows within the unaudited condensed consolidated statements of operations and comprehensive loss for the three months periods and six months periods ended June 30, 2023 and 2022: Operating Leases Three Months Ended Six Months Ended June 30, June 30, June 30, June 30, (Unaudited) (Unaudited) (Unaudited) (Unaudited) Lease expense $ 32,986 $ 45,066 $ 43,658 $ 96,149 Sublease rental income (24,539 ) (21,496 ) (26,763 ) (38,532 ) Net lease expense $ 8,447 $ 23,570 $ 16,895 $ 57,617 Finance Leases Three Months Ended Six Months Ended June 30, June 30, June 30, June 30, (Unaudited) (Unaudited) (Unaudited) (Unaudited) Amortization of right-of-use asset $ 2,779 $ 3,155 $ 5,558 $ 6,186 Interest on lease liabilities 191 303 408 650 Total finance lease cost $ 2,970 $ 3,458 $ 5,966 $ 6,836 Supplemental cash flow information related to leases for the six months periods ended June 30, 2023 and 2022 is as follows: June 30, June 30, (Unaudited) (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 24,180 $ 97,762 Operating cash outflows from finance lease $ 2,717 $ 6,186 Financing cash outflows from finance lease $ 191 $ 650 Leased assets obtained in exchange for lease liabilities: Operating leases $ 244,495 $ - Maturity of lease liabilities: Operating Leases Others Total (Unaudited) (Unaudited) July 1, 2023 – June 30, 2024 $ 129,102 $ 129,102 July 1, 2024 – June 30, 2025 90,284 90,284 July 1, 2025 – June 30, 2026 81,818 81,818 Total lease payments $ 301,204 $ 301,204 Less: Imputed interest (23,381 ) (23,381 ) Present value of lease liabilities $ 277,823 $ 277,823 Current portion (115,576 ) (115,576 ) Non-current portion $ 162,247 $ 162,247 Finance Leases Total (Unaudited) July 1, 2023 – June 30, 2024 $ 11,414 July 1, 2024 – June 30, 2025 7,016 Total lease payments $ 18,430 Less: Imputed interest (563 ) Present value of lease liabilities $ 17,867 Current portion (10,921 ) Non-current portion $ 6,946

Short-Term Loan

Short-Term Loan	6 Months Ended
	Jun. 30, 2023
Short-Term Loan [Abstract]
Short-term Loan	NOTE 12 - Short-term Loan In June 2021, the Company entered into a loan agreement in the amount of $1,433,177 as of June 30, 2021 (NT $40,000,000) with a non-related party. This loan, which carries no interest, would originally mature on July 16, 2021. This loan is collateralized with 3,000,000 shares of Ejectt stocks that the Company currently owns. As of June 30, 2023, the outstanding loan balance was $963,391 (NTD 30,000,000). As of November *, 2023, the amendment agreement to extend the loan repayment is still under progress.

Long-Term Loan

Long-Term Loan	6 Months Ended
	Jun. 30, 2023
Long-Term Loan [Abstract]
Long-term Loan	NOTE 13 - Long-term Loan The Company has a car loan credit line of NT$1,500,000 (approximately US$48,170 as of June 30, 2023 and US$48,812 as of December 31, 2022), which matures on May 21, 2024, from a Taiwan financing company with annual interest rate of 9.7%. The installment payment plan is 60 months to pay off the balance on the 21 st Twelve months ending June 30, (Unaudited) 2024 11,180 2025 - Total installment payments 11,180 Less: Imputed interest (524 ) Present value of long-term loan 10,656 Current portion (10,656 ) Non-current portion $ - Year ending December 31, 2023 $ 12,359 2024 5,150 Total installment payments 17,509 Less: Imputed interest (1,211 ) Present value of long-term loan 16,298 Current portion (11,271 ) Non-current portion $ 5,027

Convertible Long-Term Bonds Pay

Convertible Long-Term Bonds Payable and Restricted Cash	6 Months Ended
	Jun. 30, 2023
Convertible Long-Term Bonds Payable and Restricted Cash [Abstract]
Convertible Long-term Bonds Payable and Restricted Cash	NOTE 14 - Convertible Long-term Bonds Payable and Restricted Cash On December 3, 2020, the Company closed a private placement offering consisting of US$10,000,000 in aggregate principal amount of its Credit Enhanced Zero Coupon Convertible Bonds (the “Zero Coupon Bonds”) and US$200,000 in aggregate principal amount of its 7.5% convertible bonds (the “Coupon Bonds”), both due on December 2, 2025 (collectively the “Bonds”). Unless previously redeemed, converted or repurchased and cancelled, the Zero-Coupon Bonds will be redeemed on December 2, 2025 at 105.11% of their principal amount and the Coupon Bonds will be redeemed on December 2, 2025 at 100% of their principal amount plus any accrued and unpaid interest. The Coupon Bonds will bear interest from and including December 2, 2020 at the rate of 7.5% per annum. Interest on the Coupon Bonds is payable semi-annually in arrears on June 1 and December 1 each year, commencing on June 1, 2021. The Company has the option to redeem the Bonds at a redemption amount equal to the Early Redemption Amount, as defined in the Offering Memorandum, at any time on or after December 2, 2023 and prior to the Maturity Date, if the Closing Price of the Company’s Common Stock listed on the Euronext Paris for 20 trading days in any period of 30 consecutive trading days, the last day of which occurs not more than fifteen trading days prior to the date on which notice of such redemption is given, is greater than 130% of the Conversion Price on each applicable trading day or (ii) in whole or in part of the Bonds on the second anniversary of the issue date or (iii) where 90% or more in principal amount of the Bonds issued have been redeemed, converted or repurchased and cancelled. Unless previously redeemed, converted or repurchased and cancelled, the Bonds may be converted at any time on or after December 3, 2020 up to November 20, 2025 into shares of Common Stock of the Company with a par value of $0.001 each. The initial conversion price for the Bonds is $13.30 per share and is subject to adjustment in specified circumstances. Holders of the Bonds may also require the Company to repurchase all or part of the Bonds on the third anniversary of the Issue Date, at the Early Redemption Amount. Unless the Bonds have been previously redeemed, converted or repurchased and cancelled, Holders of the Bonds will also have the right to require the Company to repurchase the Bonds for cash at the Early Redemption Amount if an event of delisting or a change of control occurs. Pursuant to the agreements of Bonds, Bank of Panhsin Co., Ltd. (the “BG Bank”) committed to issue a bank guarantee for the benefit of the holders of the Bonds. The Bank Guarantee is intended to provide a source of funds for the principal, premium, interest (if any) and any other payment obligations of the Company which shall include the default interest under the Bonds upon the Company’s failure to pay amounts pursuant to the Indenture or upon the Bonds being declared due and payable on the occurrence of an Event of Default pursuant to this Indenture. In order to obtain the guarantee from BG Bank, the Company entered into a line of credit in the amount of $10,700,000 with BG Bank on December 1, 2020. The line of credit will be expired on December 2, 2025. The annual fee is based on 1% of the line of credit amount and due quarterly. The line of credit is guaranteed by one of the Company’s shareholders with his personal property, and the Company’s time deposit of $3,210,000 (the “Deposit”) at BG Bank is pledged as collateral as of December 31, 2022 and 2021, and the Deposit was recorded as restricted cash. Management has accounted for the convertible bonds by assuming that they will be repaid and redeemed at maturity; accordingly, the Company has included the redemption premium as part of the accretion tables and calculation of interest and issuance cost to be amortized over the life of the bond. Any value borne from the conversion feature of the bond and or issuance costs related to the origination and distribution of these bonds have been accounted for as debt discounts to be amortized using the effective interest method over the life of the bond. As of June 30, 2023 and December 31, 2022, the long-term bonds payable consisted of the following: June 30, December 31, (Unaudited) Credit Enhanced Zero Coupon Convertible Bonds $ 10,000,000 $ 10,000,000 Coupon Bonds 200,000 200,000 10,200,000 10,200,000 Unamortized loan fee (810,973 ) (1,062,994 ) Net $ 9,389,027 $ 9,137,006 Bond issuance cost was $ 252,021 and $238,387 for the six months ended June 30, 2023 and 2022, respectively.

Convertible Long-Term Notes Pay

Convertible Long-Term Notes Payable and Restricted Cash	6 Months Ended
	Jun. 30, 2023
Convertible Long-term notes Payable and Restricted Cash [Abstract]
Convertible Long-term notes Payable and Restricted Cash	NOTE 15 - Convertible Long-term notes Payable and Restricted Cash On December 7, 2022, Aerkomm Inc. (the “Company”) entered into an investment conversion and note purchase agreement (the “Agreement”) with World Praise Limited, a Samoa registered company (“WPL”). Pursuant to the terms of this agreement, (i) a subscription for the common stock of the Company in the amount of $3,175,200 which was entered into between WPL and the Company on June 28, 2022 and funded (the “June Subscription”), (ii) a subscription for the common stock of the Company in the amount of $5,674,000 which was entered into between WPL and the Company on September 15, 2022 and funded (the “September Subscription”), and (iii) a subscription for the capital stock of MEPA Labs, Inc. (“MEPA”), a wholly owned subsidiary of the Company, in the amount of $4,324,000 which was entered into between MEPA and the Company on June 28, 2022 and funded (the “MEPA Subscription,” and together with the June Subscription and the September Subscription, the “WPL Subscriptions”), the WPL Subscriptions in the aggregate totaling $13,173,200, were converted into loans to the Company evidenced by that certain convertible bond of the Company in favor of WPL and dated December 7, 2022 (the “Convertible Bond”) In addition, and as indicated in the Agreement, WPL agreed to lend an additional $10,000,000 to the Company under the Convertible Note (the “New Loan”) and to cap the aggregate amount of loans to the Company under the Convertible Note, including the New Loan, the WPL Subscriptions and any future advances under the Convertible Note, at $30,000,000. The Convertible Note allows for loans to the Company up to an aggregate principal amount of $30,000,000 and acknowledges an aggregate principal amount of $23,173,200 in loans under the Convertible Bond outstanding as of December 31, 2022. The Convertible Note carries an annual interest rate of four percent (4%) which is due and payable, along with the then principal amount outstanding, on the Convertible Note maturity date, December 7, 2024. The Convertible Note is pre-payable in whole or in part at any time without penalty, on five days’ prior written notice to WPL. In the event of a change of control of the Company (as that term is defined in the Convertible Note), the Convertible Note shall become immediately payable in full. The Convertible Note along with accrued interest $48K as of December 31, 2022, is convertible in whole or in part by WPL at any time into shares of common stock of the Company at a conversion price of $6.00 per share.

Contract Liability

Contract Liability	6 Months Ended
	Jun. 30, 2023
Contract Liability [Abstract]
Contract Liability	NOTE 16 - Contract Liability On March 9, 2015, the Company entered into a 10-year purchase agreement with Klingon Aerospace, Inc. (“Klingon”), which was formerly named as Luxe Electronic Co., Ltd. In accordance with the terms of this agreement, Klingon agreed to purchase from the Company an initial order of onboard equipment comprising an onboard system for a purchase price of $909,000, with payments to be made in accordance with a specific milestones schedule. As of June 30, 2023 and December 31, 2022, the Company received $762,000 from Klingon in milestone payments towards the equipment purchase price. As of June 30, 2023, the project is still ongoing.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2023
Income Taxes [Abstract]
Income Taxes	NOTE 17 - Income Taxes Income tax expense for the three months and six months periods ended June 30, 2023 and 2022 consisted of the following: Three Months Ended Six Months Ended 2023 2022 2023 2022 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Current: Federal $ - $ - $ - $ - State 2,400 - 2,400 1,600 Foreign - - - - Total $ 2,400 $ - $ 2,400 $ 1,600 The following table presents a reconciliation of the Company’s income tax at statutory tax rate and income tax at effective tax rate for the three months and six months periods ended June 30, 2023 and 2022. Three Months Ended Six Months Ended 2023 2022 2023 2022 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Tax benefit at statutory rate $ (1,064,777 ) $ (811,252 ) $ (1,707,582 ) $ (1,406,007 ) Net operating loss carryforwards (NOLs) 550,540 836,510 1,559,414 1,572,517 Foreign investment losses (gains) 296,363 (185,248 ) 156,170 (372,868 ) Stock-based compensation expense 28,200 149,600 39,700 201,500 Amortization expense 66,800 21,800 85,700 43,600 Accrued payroll 82,700 81,500 114,300 155,400 Unrealized exchange losses (gains) 36,274 143,590 ) (237,002 ) 304,758 Others 6,300 (236,500 ) (8,300 ) (497,300 ) Tax expense at effective tax rate $ 2,400 $ - $ 2,400 $ 1,600 Deferred tax assets (liability) as of June 30, 2023 and December 31, 2022 consist approximately of: June 30, December 31, (Unaudited) Net operating loss carryforwards (NOLs) $ 13,300,000 $ 10,694,000 Stock-based compensation expense 3,151,000 3,098,000 Accrued expenses and unpaid expense payable 610,000 412,000 Tax credit carryforwards 68,000 68,000 Unrealized exchange losses (gain) 53,000 311,000 Excess of tax amortization over book amortization (292,000 ) (344,000 ) Others (46,000 ) (97,000 ) Gross 16,844,000 14,142,000 Valuation allowance (16,844,000 ) (14,142,000 ) Net $ - $ - Management does not believe the deferred tax assets will be utilized in the near future; therefore, a full valuation allowance is provided. The net change in deferred tax assets valuation allowance was an increase of approximately $2,702,000 for the six months ended June 30, 2023. As of June 30, 2023 and December 31, 2022, the Company had federal NOLs of approximately $8,243,000 available to reduce future federal taxable income, expiring in 2037, and additional federal NOLs of approximately $27,159,000 and $28,545,000, respectively, were generated and will be carried forward indefinitely to reduce future federal taxable income. As of June 30, 2023 and December 31, 2022, the Company had State NOLs of approximately $41,936,000 and $37,662,000 respectively, available to reduce future state taxable income, expiring in 2042. As of June 30, 2023 and December 31, 2022, the Company has Japan NOLs of approximately $244,000 and $326,000, respectively, available to reduce future Japan taxable income, expiring in 2031. As of June 30, 2023 and December 31, 2022, the Company has Taiwan NOLs of approximately $4,705,000 and $3,452,000, respectively, available to reduce future Taiwan taxable income, expiring in 2031. As of June 30, 2023 and December 31, 2022, the Company had approximately $37,000 and $37,000 of federal research and development tax credit, available to offset future federal income tax. The credit begins to expire in 2034 if not utilized. As of June 30, 2023 and December 31, 2022, the Company had approximately $39,000 and $39,000 of California state research and development tax credit available to offset future California state income tax. The credit can be carried forward indefinitely. The Company’s ability to utilize its federal and state NOLs to offset future income taxes is subject to restrictions resulting from its prior change in ownership as defined by Internal Revenue Code Section 382. The Company does not expect to incur the limitation on NOLs utilization in future annual usage.

Capital Stock

Capital Stock	6 Months Ended
	Jun. 30, 2023
Capital Stock [Abstract]
Capital Stock	NOTE 18 - Capital Stock 1) Preferred Stock: The Company is authorized to issue 50,000,000 shares of preferred stock, with par value of $0.001. As of June 30, 2023 and December 31, 2022, there were no 2) Common Stock: The Company is authorized to issue 90,000,000 shares of common stock as of June 30, 2023 and December 31, 2022. June 30, December 31, (Unaudited) Restricted stock - vested 1,802,373 1,802,373 Restricted stock - unvested 149,162 149,162 Total restricted stock 1,951,535 1,951,535 The unvested shares of restricted stock were recorded under a deposit liability account awaiting future conversion to common stock when they become vested. On June 16, 2022, the Company issued 4,114 shares of common stock to Bevilaqua PLLC for the legal services rendered. 3) Stock Warrant: On October 31, 2021, following approval by the Board of Directors, the Company issued a warrant to Mr. Sheng-Chun Chang for the purchase of up to 751,879 shares of the Company’s common stock, exercisable at a price of $2.60 per share, the closing price of the common stock on the OTC Markets, Inc. QX tier on October 21, 2021. The issuance of the warrant is (i) in recognition of Mr. Chang’s support of the Company through his previous personal guarantee of the Company’s $10,000,000 line of credit with the Panhsin Bank (the “Bank”) in relation to the private placement offering of $10,000,000 credit enhanced zero coupon convertible bonds and (ii) in exchange for Mr. Chang’s agreement to renew his guarantee with the Bank for so long as the guarantee would be required by the Bank. The warrant will vest 20% on issuance. On each anniversary of the issue date, beginning with December 3, 2021 and ending with December 3, 2025, the warrant will vest with respect to 20% of the number of shares of the Company’s common stock issuable upon conversion of the principal amount of the credit enhanced bonds still required to be guaranteed by the Panhsin Bank. For the years ended December 31, 2022, the Company recorded an increase of $1,252,029 in additional paid-in capital as adjustment for the issuance costs of these stock warrants.

Significant Related Party Trans

Significant Related Party Transactions	6 Months Ended
	Jun. 30, 2023
Significant Related Party Transactions [Abstract]
Significant Related Party Transactions	NOTE 19 - Significant Related Party Transactions In addition to the information disclosed in other notes, the Company has significant related party transactions as follows: A. Name of related parties and relationships with the Company: Related Party Relationship Well Thrive Limited (“WTL”) Major stockholder Ejectt Inc. (“Ejectt”) Stockholder; Albert Hsu, a Director of Aerkomm, is the Chairman STAR JEC INC. (“StarJec”) Stockholder; Albert Hsu, a Director of Aerkomm, is the Chairman AA Twin Associates Ltd. (“AATWIN”) Georges Caldironi, COO of Aerkomm, is sole owner EESquare Japan (“EESquare JP”) Yih Lieh (Giretsu) Shih, President Aircom Japan, is the Director B. Significant related party transactions: The Company has extensive transactions with its related parties. It is possible that the terms of these transactions are not the same as those which would result from transactions among wholly unrelated parties. a. As of June 30, 2023 and December 31, 2022: June 30, December 31, (Unaudited) Other receivable from: EESquare JP 1 $ 128,746 $ 11,380 StarJec 2 - 282,073 Ejectt 3 16,381 - WTL 4 1,186,256 - Others 6 12,612 15,092 Total $ 1,343,995 $ 308,545 Rent deposit to Ejectt 3 1,349 1,367 Loan from WTL 4 $ - $ 337,357 Prepayment from Ejectt 3 $ 2,226,657 $ 1,258,786 Other payable to: AATWIN 5 $ 35,047 $ 35,047 Interest payable to WTL 4 58,036 58,810 StarJec 2 141,621 - Others 6 220,607 246,610 Total $ 455,311 $ 340,467 1. Aircom Japan entered into a sublease agreement with EESquare JP for the period between March 5, 2019 and March 4, 2023. Pursuant to the terms of this lease agreement, EESquare JP pays Aircom Japan a rental fee of approximately $760 per month in 2023 Q1. This amount represents outstanding balance receivable from EESquare JP as of June 30, 2023. 2. Aircom Japan entered into a housing service order on December 14, 2021 and a satellite service order on January 22, 2022 for one year period till January 21, 2023. On June 20, 2022, Aircom Japan also entered a teleport service order with StarJec for a half year period from June 1, 2022 to January 14, 2023. The amount represents receivable from StarJec for monthly service provided due to the service agreements. The monthly service charges is approximately ￥6,820,000 (approximately $51,800). 3. Represents inventory prepayment paid by Ejectt to provide design and installation service in cabin with Aerkomm. Aircom Telecom also entered into 2 sales agreements with Ejectt for 6 sets of antennas. As of June 17, 2023, the company entered into MOU with Ejectt to appoints Ejectt as its exclusive represent agency in Taiwan with NTD 20,000,000 security deposit (approximately $642,261 as of June 30, 2023). 4. The Company has loans from WTL due to operational needs under the Loans (Note 1). As of June 30, 2023, the Company has interest payable balance of $58,036 (approximately NTD 1,807,000) for past Loan. The Company lended NTD 36,940,000 (approximately $1,186,256 as of June 30, 2023) in Q2 2023. 5. Represents payable to AATWIN due to consulting agreement on January 1, 2019. The monthly consulting fee is €15,120 (approximately $17,000) and was expired on December 31, 2021. 6. Represents receivable/payable from/to employees as a result of regular operating activities. b. For the three months and six months periods ended , 2023 and 2022: Three Months Ended Six Months Ended 2023 2022 2023 2022 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Purchase from Ejectt 1 $ - $ - $ 451,915 $ - Service income from Ejectt 1 27,960 - 32,704 - Service income from Star Jec 2 - 265 - 3,218 Interest expense charged by WTL 3 - 7,756 - 10,184 Rental income from EESqaure JP 4 2,183 2,296 4,449 4,874 1. Represents 2 sets of antennas sold to Ejectt on January 30, 2023. Service income charged to Ejectt for consultant service provided in Q2, 2023. 2. On December 14, 2021, Aerkomm Japan and Star Jet, a Taiwan limited liability company, signed a Housing Service Order. Further on January 22, 2022, Aerkomm Japan and Star Jet signed a Satellite Service Order. Under the two orders, Aerkomm Japan agreed to provide satellite services and housing services to Star Jec. 3. The Company has loans from WTL due to operational needs under the Loans (Note 1). As of June 30, 2022, the Company had interest expense accrued $10,184 (approximately NTD 292,576) from WTL under the loans. 4. Aircom Japan entered into a sublease agreement with EESquare JP for the period between March 5, 2021 and March 4, 2023. Pursuant to the terms of this lease agreement, EESquare JP pays Aircom Japan a rental fee of approximately $760 per month in 2023 Q1.

Stock Based Compensation

Stock Based Compensation	6 Months Ended
	Jun. 30, 2023
Stock Based Compensation [Abstract]
Stock Based Compensation	NOTE 20 - Stock Based Compensation In March 2014, Aircom’s Board of Directors adopted the 2014 Stock Option Plan (the “Aircom 2014 Plan”). The Aircom 2014 Plan provided for the granting of incentive stock options and non-statutory stock options to employees, consultants and outside directors of Aircom. On February 13, 2017, pursuant to the Exchange Agreement, Aerkomm assumed the options of Aircom 2014 Plan and agreed to issue options for an aggregate of 1,088,882 shares to Aircom’s stock option holders. One-third of stock option shares will be vested as of the first anniversary of the time the option shares are granted or the employee’s acceptance to serve the Company, and 1/36th of the shares will be vested each month thereafter. Option price is determined by the Board of Directors. The Aircom 2014 Plan became effective upon its adoption by the Board and shall continue in effect for a term of 10 years unless sooner terminated under the terms of Aircom 2014 Plan. On May 5, 2017, the Board of Directors of Aerkomm adopted the Aerkomm Inc. 2017 Equity Incentive Plan (the “Aerkomm 2017 Plan” and together with the Aircom 2014 Plan, the “Plans”) and the reservation of 1,000,000 shares of common stock for issuance under the Aerkomm 2017 Plan. The Aerkomm 2017 Plan has been adopted by the Board and shall continue in effect for a term of 10 years unless sooner terminated under the terms. On June 23, 2017, the Board of Directors voted to increase the number of shares of common stock reserved for issuance under the Aerkomm 2017 Plan to 2,000,000 shares. The Aerkomm 2017 Plan provides for the granting of incentive stock options and non-statutory stock options to employees, consultants and outside directors of the Company, as determined by the Compensation Committee of the Board of Directors (or, prior to the establishment of the Compensation Committee on January 23, 2018, the Board of Directors). The Aerkomm 2017 Plan was approved by the Company’s stockholders on March 28, 2018. On October 21, 2021, the Board of Directors voted to increase the number of shares of common stock reserved for issuance under the Aerkomm 2017 Plan to 2,400,000 shares. On June 23, 2017, the Board of Directors agreed to issue options for an aggregate of 291,000 shares under the Aerkomm 2017 Plan to certain officers and directors of the Company. The option agreements are classified into three types of vesting schedule, which includes, 1) 1/6 of the shares subject to the option shall be vested commencing on the vesting start date and the remaining shares shall be vested at the rate of 1/60 for the next 60 months on the same day of the month as the vesting start date; 2) 1/4 of the shares subject to the option shall be vested commencing on the vesting start date and the remaining shares shall be vested at the rate of 1/36 for the next 36 months on the same day of the month as the vesting start date; 3) 1/3 of the shares subject to the option shall be vested commencing on the first anniversary of vesting start date and the remaining shares shall vest at the rate of 50% each year for the next two years on the same day of the month as the vesting start date. On July 31, 2017, the Board of Directors approved to issue options for an aggregate of 109,000 shares under the Aerkomm 2017 Plan to 11 of its employees. 1/3 of these shares subject to the option shall vest commencing on the first anniversary of vesting start date and the remaining shares shall vest at the rate of 50% each year for the next two years on the same day of the month as the vesting start date. On December 29, 2017, the Board of Directors approved to issue options for an aggregate of 12,000 shares under the Aerkomm 2017 Plan to three of the Company’s independent directors, 4,000 shares each. All of these options were vested immediately upon issuance. On June 19, 2018, the Compensation Committee approved to issue options for 32,000 and 30,000 shares under the Aerkomm 2017 Plan to two of the Company executives. One-fourth of the 32,000 shares subject to the option shall vest on May 1, 2019, 2020, 2021 and 2022, respectively. One-third of the 30,000 shares subject to the option shall vest on May 29, 2019, 2020 and 2021, respectively. On September 16, 2018, the Compensation Committee approved to issue options for 4,000 shares under the Aerkomm 2017 Plan to one of the Company’s independent directors. These options shall be vested immediately. On December 29, 2018, the Compensation Committee approved to issue options for an aggregate of 12,000 shares under the Aerkomm 2017 Plan to three of the Company’s independent directors, 4,000 shares each. All of these options were vested immediately upon issuance. On July 2, 2019, the Board of Directors approved the grant of options to purchase an aggregate of 339,000 shares under the Aerkomm 2017 Plan to 22 of its directors, officers and employees. 25% of the shares vested on the grant date, 25% of the shares vested on July 17, 2019, 25% of the shares shall be vested on the first anniversary of the grant date, and 25% of the shares will vest upon the second anniversary of the grant date. On October 4, 2019, the Board of Directors approved the grant of options to purchase an aggregate of 85,400 shares under the Aerkomm 2017 Plan to three (3) of its employees. 25% of the shares are vested on the grant date, and 25% of the shares shall be vested on each of October 4, 2020, October 4, 2021 and October 4, 2022, respectively. On December 29, 2019, the Board of Directors approved to issue options for an aggregate of 12,000 shares under the Aerkomm 2017 Plan to three of the Company’s independent directors, 4,000 shares each. All of these options shall be vested at the date of 1/12th each month for the next 12 months on the same day of December 2019. On February 19, 2020, the Board of Directors approved to issue options for 2,000 shares under the Aerkomm 2017 Plan to one of the Company’s consultants for service provided in 2019. These options shall be vested immediately. On September 17, 2020, the Board of Directors approved to issue options for 4,000 shares under the Aerkomm 2017 Plan to one of the Company’s independent directors. These options shall be vested at the date of 1/12th each month for the next 12 months on the same day of September 2020. On December 11, 2020, the Board of Directors approved the grant of options to purchase an aggregate of 284,997 shares under the Aerkomm 2017 Plan to 37 of its directors, officers, employees and consultants. Shares shall be vested in full on the earlier of the filing date of the Company’s Form 10-K for the year ended December 31, 2020 or March 31, 2021. On January 23, 2021, the Board of Directors approved to issue options for an aggregate of 12,000 shares under the Aerkomm 2017 Plan to three of the Company’s independent directors, 4,000 shares each. All of these options shall vest 1/12th each month for the next 12 months at the end of each month up to December 2021. On January 23, 2021, the Board of Directors approved to issue options for 2,000 shares under the Aerkomm 2017 Plan to one of the Company’s consultants for service provided in 2020. These options vested immediately. On September 1, 2021, the Board of Directors approved to issue options for 18,750 shares under the Aerkomm 2017 Plan to one of the Company’s officers. These options shall be vested immediately. On September 17, 2021, the Board of Directors approved to issue options for 4,000 shares under the Aerkomm 2017 Plan to one of the Company’s independent directors. These options shall be vested at the rate of 1/12th each month for the next 12 months on the same day of September 2021. On October 21, 2021, the Board of Directors approved to issue options for 150,000 shares under the Aerkomm 2017 Plan to one of the Company’s officers. These options shall be vested immediately. On December 1, 2021, the Board of Directors approved to issue options for 18,750 shares under the Aerkomm 2017 Plan to one of the Company’s officers. These options shall be vested immediately. On December 29, 2021, the Board of Directors approved to issue options for an aggregate of 8,000 shares under the Aerkomm 2017 Plan to two of the Company’s independent directors, 4,000 shares each. All of these options shall be vested at the date of 1/12th each month for the next 12 months on the same day of December 2021. On December 31, 2021, the Board of Directors approved to issue options for 2,000 shares under the Aerkomm 2017 Plan to one of the Company’s consultants for service provided in 2020. These options vested immediately. On March 1, 2022, the Board of Directors approved to issue options for 18,750 shares under the Aerkomm 2017 Plan to one of the Company’s officers. These options shall be vested immediately. On June 1, 2022, the Board of Directors approved to issue options for 18,750 and 75,000 shares under the Aerkomm 2017 Plan to two of the Company’s officers, respectfully. These options shall be vested immediately. On September 1, 2022, the Board of Directors approved to issue options for 18,750 shares under the Aerkomm 2017 Plan to one of the Company’s officers. These options shall be vested immediately. On September 17, 2022, the Board of Directors approved to issue options for 4,000 shares under the Aerkomm 2017 Plan to one of the Company’s independent directors. These options shall be vested at the rate of 1/12th each month for the next 12 months on the same day of September 2022. On December 1, 2022, the Board of Directors approved to issue options for 18,750 shares under the Aerkomm 2017 Plan to one of the Company’s officers. These options shall be vested immediately. On December 29, 2022, the Board of Directors approved to issue options for an aggregate of 8,000 shares under the Aerkomm 2017 Plan to two of the Company’s independent directors, 4,000 shares each. All of these options shall be vested at the date of 1/12th each month for the next 12 months on the same day of December 2022. On March 1, 2023, the Board of Directors approved to issue options for 18,750 shares under the Aerkomm 2017 Plan to one of the Company’s officers. These options shall be vested immediately. On May 5, 2023, the Board of Directors approved to issue options for 786,356 shares under the Aerkomm 2017 Plan to eight company’s employees. These options shall be vested on an annually basis for the next 4 years. On May 5, 2023, the Board of Directors of Aerkomm adopted the Aerkomm Inc. 2023 Equity Incentive Plan (the “Aerkomm 2023 Plan” and together with the Aerkomm 2017 Plan, and Aircom 2014 Plan, the “Plans”) and the reservation of 3,683,929 shares of common stock for issuance under the Aerkomm 2023 Plan. The Aerkomm 2023 Plan has been adopted by the Board and shall continue in effect for a term of 10 years unless sooner terminated under the terms. On June 1, 2023, the Board of Directors approved to issue options for 18,750 shares under the Aerkomm 2023 Plan to one of the Company’s officers. These options shall be vested immediately. On June 13, 2023, the Board of Directors agreed to issue options for an aggregate 3,627,679 shares under the Aerkomm 2023 Plan to certain company’s employees. The shares subject to the option shall be vested commencing on the vesting start date and the remaining shares shall be vested at the rate of 1/48 for the next 48 months on the same day of the month as the vesting start date. Valuation and Expense Information Measurement and recognition of compensation expense based on estimated fair values is required for all share-based payment awards made to its employees and directors including employee stock options. The Company recognized compensation expense of $264,886 and $959,340 for the six months periods ended June 30, 2023 and 2022, respectively, related to such employee stock options. Determining Fair Value Valuation and amortization method The Company uses the Black-Scholes option-pricing-model to estimate the fair value of stock options granted on the date of grant or modification and amortizes the fair value of stock-based compensation at the date of grant on a straight-line basis for recognizing stock compensation expense over the vesting period of the option. Expected term The expected term is the period of time that granted options are expected to be outstanding. The Company uses the SEC’s simplified method for determining the option expected term based on the Company’s historical data to estimate employee termination and options exercised. Expected dividends The Company does not plan to pay cash dividends before the options are expired. Therefore, the expected dividend yield used in the Black-Scholes option valuation model is zero. Expected volatility Since the Company has no historical volatility, it used the calculated value method which substitutes the historical volatility of a public company in the same industry to estimate the expected volatility of the Company’s share price to measure the fair value of options granted under the Plans. Risk-free interest rate The Company based the risk-free interest rate used in the Black-Scholes option valuation model on the market yield in effect at the time of option grant provided in the Federal Reserve Board’s Statistical Releases and historical publications on the Treasury constant maturities rates for the equivalent remaining terms for the Plans. Forfeitures The Company is required to estimate forfeitures at the time of grant and revises those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company uses historical data to estimate option forfeitures and records share-based compensation expense only for those awards that are expected to vest. The Company used the following assumptions to estimate the fair value of options granted in six months period ended June 30, 2023 and year ended December 31, 2022 under the Plans as follows: Assumptions Expected term 5-10 years Expected volatility 45.79% - 72.81 % Expected dividends 0 % Risk-free interest rate 0.69% - 2.99 % Forfeiture rate 0% - 5 % Aircom 2014 Plan Activities related to options for the Aircom 2014 Plan for the six months ended June 30, 2023 and the year ended December 31, 2022 are as follows: Number of Weighted Weighted Options outstanding at January 1, 2022 111,871 $ 3.3521 $ 1.0539 Granted - - - Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2022 111,871 3.3521 1.0539 Granted - - - Exercised - - - Forfeited/Cancelled - - - Options outstanding at June 30, 2023 (unaudited) 111,871 3.3521 1.0539 There are no unvested stock awards under Aircom 2014 Plan for the six months period ended June 30, 2023 and the year ended December 31, 2022. Of the shares covered by options outstanding as of June 30, 2023, 111,871 are now exercisable. Information related to stock options outstanding and exercisable at June 30, 2023, is as follows: Options Outstanding (Unaudited) Options Exercisable (Unaudited) Range of Shares Weighted Weighted Shares Weighted Weighted $ 3.3521 111,871 3.25 3.3521 111,871 3.25 3.3521 As of June 30, 2023, there was no unrecognized stock-based compensation expense for the Aircom 2014 Plan. No option was exercised during the six months periods ended June 30, 2023 and 2022. Aerkomm 2017 Plan Activities related to options outstanding under Aerkomm 2017 Plan for the six months ended June 30, 2023 and the year ended December 31, 2022 are as follows: Number of Weighted Weighted Options outstanding at January 1, 2022 1,207,897 11.2537 7.5309 Granted 162,000 8.1566 6.3320 Exercised - - - Forfeited/Cancelled (90,209 ) 11.9003 8.3775 Options outstanding at December 31, 2022 1,279,688 10.8161 7.3194 Granted 805,103 2.5500 1.9691 Exercised - - - Forfeited/Cancelled - - - Options outstanding at June 30, 2023 (unaudited) 2,084,791 7.6279 5.2566 Activities related to unvested stock awards under Aerkomm 2017 Plan for the six months period ended June 30, 2023 and the year ended December 31, 2022 are as follows: Number of Weighted Options unvested at January 1, 2022 40,194 8.9422 Granted 162,000 6.3320 Vested (183,194 ) 6.7206 Forfeited/Cancelled (8,000 ) 14.4305 Options unvested at December 31, 2022 11,000 3.5070 Granted 805,103 1.9779 Vested (46,132 ) 2.4889 Forfeited/Cancelled - - Options unvested at June 30, 2023 (unaudited) 769,971 1.9691 Of the shares covered by options outstanding under the Aerkomm 2017 Plan as of June 30, 2023, 1,314,820 are now exercisable; 769,971 shares will be exercisable for the twelve-month period ending June 30, 2024. Information related to stock options outstanding and exercisable at June 30, 2023, is as follows: Options Outstanding (Unaudited) Options Exercisable (Unaudited) Range of Shares Weighted Weighted Shares Weighted Weighted $  2.55 – 4.30 1,310,353 8.77 $ 3.0799 540,382 7.23 $ 3.8350 6.00 – 10.00 419,288 7.86 8.3356 419,288 7.86 8.3356 11.00 – 14.20 126,150 6.75 11.4688 126,150 6.75 11.4688 20.50 – 27.50 109,000 4.28 25.4982 109,000 4.28 25.4982 30.00 – 35.00 120,000 4.03 34.5479 120,000 4.03 34.5479 2,084,791 7.6279 1,314,820 10.6016 As of June 30, 2023, total unrecognized stock-based compensation expense related to stock options was approximately $1,441,000, which is expected to be recognized on a straight-line basis over a weighted average period of approximately 3.85 year. No option was exercised during the six months period ended June 30, 2023 and the year ended December 31, 2022. Aerkomm 2023 Plan Activities related to options outstanding under Aerkomm 2023 Plan for the six months ended June 30, 2023 is as follows: Number of Weighted Weighted Options outstanding at December 31, 2022 - - - Granted 3,646,429 2.5915 2.0099 Exercised - - - Forfeited/Cancelled - - - Options outstanding at June 30, 2023 (unaudited) 3,646,429 2.5915 2.0099 Activities related to unvested stock awards under Aerkomm 2017 Plan for the six months period ended June 30, 2023 is as follows: Number of Weighted Options unvested at December 31, 2022 - - Granted 3,646,429 2.0099 Vested (56,539 ) 2.0837 Forfeited/Cancelled - - Options unvested at June 30, 2023 (unaudited) 3,589,890 2.0087 Of the shares covered by options outstanding as of June 30, 2023, 56,539 shares are now exercisable. Information related to stock options outstanding and exercisable at June 30, 2023, is as follows: Options Outstanding (Unaudited) Options Exercisable (Unaudited) Range of Shares Weighted Weighted Shares Weighted Weighted $ 2.59-2.89 3,646,429 9.95 2.5915 56,539 9.94 2.6895 As of June 30, 2023, total unrecognized stock-based compensation expense related to stock options was approximately $6,923,000, which is expected to be recognized on a straight-line basis over a weighted average period of approximately 3.95 year. No option was exercised during the six months period ended June 30, 2023.

Commitments

Commitments	6 Months Ended
	Jun. 30, 2023
Commitments [Abstract]
Commitments	NOTE 21 - Commitments As of June 30, 2023, the Company’s significant commitment is summarized as follows: Airbus SAS Agreement Airbus Interior Service Agreement : Hong Kong Airlines Agreement Vietjet Air: Republic Engineers Complaint Shenzhen Yihe: US trademark Equity Contract: The Buyer, dMobile System Co., Ltd., is owned by Sheng-Chun Chang, a more than 10% equity owner of the Company. The purpose of this transaction was to have Aerkomm Taiwan become a qualified company to apply for a telecommunication license in Taiwan.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	NOTE 22 - Subsequent Events Ejectt On July 20th, 2023, the Taipei Stock Exchange (the “Exchange”) announced that the securities of Ejectt Inc. would be suspended from trading on the Exchange as of July 20, 2023, in accordance with Article 12-1 of the Business Rules of the Exchange. It is the Company’s understanding that this suspension is temporary. If within six months of suspension and cessation of trading Ejectt can meet the relevant requirements of Article 12-1, Paragraph 2 and Paragraph 4 of the Business Rules regarding profitability and the issuance of a special audit report on the internal control system by an accountant, and has an underwriter evaluation report, Ejectt can apply to the Exchange to have trading in its stock resume. Ejectt has announced that it will prepare all necessary documents and procedures and apply to the Exchange in December 2023 to have the temporary suspension removed. The Company’s management believes that this temporary trading suspension of the Eject Inc. securities will have no impact on the value of its investment in the Ejectt stock.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Unaudited Interim Financial Information	Unaudited Interim Financial Information The accompanying condensed consolidated balance sheet as of June 30, 2023, and the condensed consolidated statements of operations and comprehensive loss and cash flows for the six months ended June 30, 2023 and 2022 are unaudited. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position as of June 30, 2023 and the results of operations and cash flows for the six months ended June 30, 2023 and 2022. The financial data and other information disclosed in these notes to the condensed consolidated financial statements related to these six months periods are unaudited. The results of operations for the six months ended June 30, 2023 are not necessarily indicative of the results to be expected for the year ending December 31, 2023 or for any other interim period or other future year.
Principle of Consolidation	Principle of Consolidation Aerkomm consolidates the accounts of its subsidiaries, MEPA, Aircom, Aircom Seychelles, Aircom HK, Aircom Japan, Aircom Taiwan, Aerkomm Taiwan, Beijing Yatai and Aerkomm Malta. All significant intercompany accounts and transactions have been eliminated in consolidation.
Reclassifications of Prior Year Presentation	Reclassifications of Prior Year Presentation Certain prior year balance sheet, and cash flow statement amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash in banks. As of June 30, 2023 and December 31, 2022, the total balance of cash in bank exceeding the amount insured by the Federal Deposit Insurance Corporation (FDIC) for the Company was approximately $0 and $6,153,000, respectively. The balance of cash deposited in foreign financial institutions exceeding the amount insured by local insurance is approximately $3,164,000 and $3,134,000 as of June 30, 2023 and December 31, 2022, respectively. The Company performs ongoing credit evaluation of its customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from management’s estimates.
Investment in Equity Securities	Investment in Equity Securities According to FASB issued Accounting Standards Updates 2016-01 (ASU 2016-01), it requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value being recorded in current period earnings, impacting the net income. For the investments in equity securities without readily determinable fair values, the investments may be recorded at cost, subject to impairment, and adjusted through net income for observable price changes. Holdings of marketable equity securities with no significant influence over the investee are accounted for using cost method. Marketable equity security costs are initially recognized at fair value plus transaction costs which are directly attributable to the acquisition. The cost of the securities sold is based on the weighted average cost method. Stock dividends from the investment are included to recalculate the cost basis of the investment based on the total number of shares.
Accounts receivable	Accounts receivable The Company adopted ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), which requires the Company to estimate all expected credit losses for financial assets measured at amortized cost basis, including trade receivables, based on historical experience, current market conditions and supportable forecasts. The Company’s accounts receivable are carried at the amounts invoiced to customer. The risk of credit loss is mitigated by the Company’s credit evaluation process. Receivables are presented as net of an allowance for credit losses. Allowances for expected credit losses are determined based on an assessment of historical experience, the current economic conditions, future expectations of economic conditions, future expectation regarding customer solvency, and other collection factors. The Company will apply adjustments for specific factors and current economic conditions as needed at each reporting date. As of June 30, 2023 and December 31, 2022, the Company had $0 Account Receivable. Therefore, allowances for expected credit losses were $0 as of June 30, 2023 and December 31, 2022.
Inventories	Inventories Inventories are recorded at the lower of weighted-average cost or net realizable value. The Company assesses the impact of changing technology on its inventory on hand and writes off inventories that are considered obsolete. Estimated losses on scrap and slow-moving items are recognized in the write down cost for losses.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. When value impairment is determined, the related assets are stated at the lower of fair value or book value. Significant additions, renewals and betterments are capitalized. Maintenance and repairs are expensed as incurred. Depreciation is computed by using the straight-line and double declining methods over the following estimated service lives: ground station equipment – 5 years, computer equipment - 3 to 5 years, furniture and fixtures - 5 years, satellite equipment – 5 years, vehicles – 5 to 6 years and lease improvement – 5 years or remaining lease term, whichever is shorter. Upon sale or disposal of property and equipment, the related cost and accumulated depreciation are removed from the corresponding accounts, with any gain or loss credited or charged to income in the period of sale or disposal. The Company reviews the carrying amount of property and equipment for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. It determined that there was no impairment loss for the years ended December 31, 2022 and 2021.
Right-of-Use Asset and Lease Liability	Right-of-Use Asset and Lease Liability In February 2016, the FASB issued ASU No. 2016-02, “Leases” (Topic 842) (“ASU 2016-02”), which modifies lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases and finance leases under previous accounting standards and disclosing key information about leasing arrangements. A lessee should recognize the lease liability to make lease payments and the right-of-use asset representing its right to use the underlying asset for the lease term. For operating leases and finance leases, a right-of-use asset and a lease liability are initially measured at the present value of the lease payments by discount rates. The Company’s lease discount rates are generally based on its incremental borrowing rate, as the discount rates implicit in the Company’s leases is readily determinable. Operating leases are included in operating lease right-of-use assets and lease liabilities in the consolidated balance sheets. Finance leases are included in property and equipment and lease liability in our consolidated balance sheets. Lease expense for operating expense payments is recognized on a straight-line basis over the lease term. Interest and amortization expenses are recognized for finance leases on a straight-line basis over the lease term. For the leases with a term of twelve months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term.
Goodwill and Purchased Intangible Assets	Goodwill and Purchased Intangible Assets The Company’s goodwill represents the amount by which the total purchase price paid exceeded the estimated fair value of net assets acquired from acquisition of subsidiaries. The Company tests goodwill for impairment on an annual basis, or more often if events or circumstances indicate that there may be impairment. Purchased intangible assets with finite life are amortized on the straight-line basis over the estimated useful lives of respective assets. Purchased intangible assets with indefinite life are evaluated for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Purchased intangible asset consists of satellite system software and is amortized over 10 years.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company utilizes the three-level valuation hierarchy for the recognition and disclosure of fair value measurements. The categorization of assets and liabilities within this hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. The three levels of the hierarchy consist of the following: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Inputs to the valuation methodology are quoted prices for similar assets and liabilities in active markets, quoted prices in markets that are not active or inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument. Level 3 - Inputs to the valuation methodology are unobservable inputs based upon management’s best estimate of inputs market participants could use in pricing the asset or liability at the measurement date, including assumptions. The carrying amounts of the Company’s cash and restricted cash, short-term investment, accounts receivable, inventory, prepaid expenses, other receivable, accounts payable, short-term loan, accrued expenses, and other payable approximated their fair value due to the short-term nature of these financial instruments. The Company’s long-term bonds payable, long-term notes payable, long-term loan and lease payable approximated the carrying amount as its interest rate is considered as approximate to the current rate for comparable loans and leases, respectively. There were no outstanding derivative financial instruments as of June 30, 2023 and December 31, 2022.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. The Company’s revenue for the year ended December 31, 2021 composed of the sales of ground antenna units to a related party and sales of network hardware to a non-related party. The majority of the Company’s revenue is recognized at a point in time when product is shipped, or service is provided to the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods, which includes estimates for variable consideration. The Company adopted the provisions of ASU 2014-09 Revenue from Contracts with Customers (Topic 606) and the principal versus agent guidance within the new revenue standard. As such, the Company identifies a contract with a customer, identifies the performance obligations in the contract, determines the transaction price, allocates the transaction price to each performance obligation in the contract and recognizes revenue when (or as) the Company satisfies a performance obligation. Customers may make payments to the Company either in advance or in arrears. If payment is made in advance, the Company will recognize a contract liability under prepayments from customers until which point the Company has satisfied the requisite performance obligations to recognize revenue.
Stock-based Compensation	Stock-based Compensation The Company adopted the modified prospective method to measure stock-based compensation expense. Under the modified prospective method, stock-based compensation expense recognized during the period is based on the portion of the share-based payment awards granted after the effective date and ultimately expected to vest during the period. Stock-based compensation expense recognized in the Company’s statement of income is based on the vesting terms and the estimated fair value of the award at grant date. As stock-based compensation expense recognized in the statement of income is based on awards ultimately expected to vest, it is reduced for estimated forfeiture. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The Company uses the Black-Scholes option pricing model in its determination of fair value of share-based payment awards on the date of grant. Such option pricing model is affected by assumptions based on a number of highly complex and subjective variables.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. Adjustments to prior period’s income tax liabilities are added to or deducted from the current period’s tax provision. The Company follows FASB guidance on uncertain tax positions and has analyzed its filing positions in all the federal, state and foreign jurisdictions where it is required to file income tax returns, as well as all open tax years in those jurisdictions. The Company files income tax returns in the US federal, state and foreign jurisdictions where it conducts business. It is not subject to income tax examinations by US federal, state and local tax authorities for years before 2018. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on its consolidated financial position, results of operations, or cash flows. Therefore, no reserves for uncertain tax positions have been recorded. The Company does not expect its unrecognized tax benefits to change significantly over the next twelve months. The Company’s policy for recording interest and penalties associated with any uncertain tax positions is to record such items as a component of income before taxes. Penalties and interest paid or received, if any, are recorded as part of other operating expenses in the consolidated statement of operations.
Foreign Currency Transactions	Foreign Currency Transactions Foreign currency transactions are recorded in U.S. dollars at the exchange rates in effect when the transactions occur. Exchange gains or losses derived from foreign currency transactions or monetary assets and liabilities denominated in foreign currencies are recognized in current income. At the end of each period, assets and liabilities denominated in foreign currencies are revalued at the prevailing exchange rates with the resulting gains or losses recognized in income for the period.
Translation Adjustments	Translation Adjustments If a foreign subsidiary’s functional currency is the local currency, translation adjustments will result from the process of translating the subsidiary’s financial statements into the reporting currency of the Company. Such adjustments are accumulated and reported under other comprehensive loss as a separate component of stockholders’ equity.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing income available to common shareholders by the weighted-average number of shares of common outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include stock warrants and outstanding stock options, shares to be purchased by employees under the Company’s employee stock purchase plan. The Company had 6,444,650 and 1,943,618 common stock equivalents, primarily stock options and warrants, for the year ended June 30, 2023 and 2022, respectively. For the fiscal years ended June 30, 2023 and 2022, the assumed exercise of the Company’s common stock equivalents were not included in the calculation as the effect would be anti-dilutive.

Short-Term Investment (Tables)

Short-Term Investment (Tables)	6 Months Ended
	Jun. 30, 2023
Short-Term Investment [Abstract]
Schedule of Fair Value of the Investment	As of June 30, 2023 and December 31, 2022, the fair value of the investment was as follows: June 30, December 31, (Unaudited) Investment – Ejectt – short-term $ 3,873,491 $ 850,182 Investment - Liquidity 18,227 20,104 Prepaid investment 1,123,956 1,138,952 Total Investment 5,015,674 2,009,238 Appreciation in market value - Ejectt (3,254,780 ) (223,216 ) Investment cost – Ejectt – short-term 618,711 626,966 Investment cost - Liquidity 18,227 20,104 Prepaid investment 1,123,956 1,138,952

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2023
Inventories [Abstract]
Schedule of Inventories	As of June 30, 2023 and December 31, 2022, inventories consisted of the following: June 30, December 31, (Unaudited) Satellite equipment for sale under construction $ 1,366,282 $ 1,366,282

Prepaid Expenses (Tables)

Prepaid Expenses (Tables)	6 Months Ended
	Jun. 30, 2023
Prepaid Expenses [Abstract]
Schedule of Prepaid Expenses	As of June 30, 2023 and December 31, 2022, prepaid expenses consisted of the following: June 30, December 31, (Unaudited) Prepaid engineering expense $ 9,604,671 $ 7,536,409 Prepaid professional expense 86,500 79,954 Others 645,844 410,090 Total $ 10,337,015 $ 8,026,453 Prepaid expense - current 2,247,001 6,030,516 Prepaid expense – non-current 8,090,014 1,995,937

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2023
Property and Equipment, Net [Abstract]
Schedule of Changes in Cost of Property and Equipment	As of June 30, 2023 and December 31, 2022, the balances of property and equipment were as follows: June 30, December 31, (Unaudited) Ground station equipment $ 1,854,027 $ 1,854,027 Computer software and equipment 1,477,491 1,419,697 Satellite equipment 275,410 275,410 Vehicle 333,732 342,646 Leasehold improvement 83,721 83,721 Furniture and fixture 38,597 36,382 4,062,978 4,011,883 Accumulated depreciation (2,809,579 ) (2,486,836 ) Net 1,253,399 1,525,047 Prepayments - land 35,277,759 35,748,435 Prepaid equipment 319,441 458,998 Total $ 36,850,599 $ 37,732,480

Long-Term Investment (Tables)

Long-Term Investment (Tables)	6 Months Ended
	Jun. 30, 2023
Long-Term Investment [Abstract]
Schedule of Fair Value of the Long-Term Investment	As of June 30, 2023 and December 31, 2022, the fair value of the long-term investment was as follows: June 30, December 31, (Unaudited) Investment cost – Ejectt – long-term $ 4,190,752 $ 4,246,665 Investment cost – AnaNaviTek - 325,578 Net $ 4,190,752 $ 4,572,243

Intangible Asset, Net (Tables)

Intangible Asset, Net (Tables)	6 Months Ended
	Jun. 30, 2023
Intangible Asset, Net [Abstract]
Schedule of Accumulated Amortization for Intangible Asset	As of June 30, 2023 and December 31, 2022, the cost and accumulated amortization for intangible asset were as follows: June 30, December 31, (Unaudited) Satellite system software $ 4,950,000 $ 4,950,000 Accumulated amortization (3,795,000 ) (3,547,500 ) Net $ 1,155,000 $ 1,402,500

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill [Abstract]
Schedule of Goodwill	As of June 30, 2023 and December 31, 2022, the goodwill were as follows: June 30, December 31, (Unaudited) Gross amount $ 4,561,037 $ 4,561,037 Accumulated Impairment - - Net $ 4,561,037 $ 4,561,037
Schedule of Goodwill for MEPA's acquisition	The following table summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition. Goodwill as a result of the acquisition of MEPA is calculated as follows; Total purchase considerations $ 100,000 Fair Value of tangible assets acquired: Cash 482,247 Loan receivable 500,000 Prepaid expenses and other current assets 252,792 Property and equipment 218,042 Deposits 5,400 Total identifiable assets acquired 1,458,481 Fair value of liabilities assumed: Accounts payable 11,075 Loan from stockholder (4,324,000 ) Other payable (131,259 ) Total liabilities assumed (4,444,184 ) Net identifiable liabilities assumed (2,985,703 ) Goodwill as a result of the acquisition $ 3,085,703

Operating and Finance Leases (T

Operating and Finance Leases (Tables)	6 Months Ended
	Jun. 30, 2023
Operating and Finance Leases [Abstract]
Schedule of Weighted-Average Remaining Lease Term and Discount Rate Related to the Leases	The weighted-average remaining lease term and discount rate related to the leases were as follows: 2023 2022 Weighted-average remaining lease term (Unaudited) Operating lease 2.49 Year 0.54 Years Finance lease 1.35 Years 1.85 Years Weighted-average discount rate Operating lease 6.00 % 6.00 % Finance lease 3.82 % 3.82 %
Schedule of Operating Leases	June 30, December 31, (Unaudited) Right-of-use assets $ 274,183 $ 92,451 Lease liability – current $ 140,923 $ 120,323 Lease liability – non-current $ 162,246 $ 22,547
Schedule of Finance Leases	June 30, December 31, (Unaudited) Property and equipment, at cost $ 56,770 $ 56,770 Accumulated depreciation (42,497 ) (36,925 ) Property and equipment, net $ 14,273 $ 19,845 Lease liability - current $ 10,921 $ 10,858 Lease liability – non-current 6,945 12,624 Total finance lease liabilities $ 17,866 $ 23,482
Schedule of Incomes and Expenses within Operating Leases	Three Months Ended Six Months Ended June 30, June 30, June 30, June 30, (Unaudited) (Unaudited) (Unaudited) (Unaudited) Lease expense $ 32,986 $ 45,066 $ 43,658 $ 96,149 Sublease rental income (24,539 ) (21,496 ) (26,763 ) (38,532 ) Net lease expense $ 8,447 $ 23,570 $ 16,895 $ 57,617
Schedule of Incomes and Expenses within Finance Leases	Three Months Ended Six Months Ended June 30, June 30, June 30, June 30, (Unaudited) (Unaudited) (Unaudited) (Unaudited) Amortization of right-of-use asset $ 2,779 $ 3,155 $ 5,558 $ 6,186 Interest on lease liabilities 191 303 408 650 Total finance lease cost $ 2,970 $ 3,458 $ 5,966 $ 6,836
Schedule of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases for the six months periods ended June 30, 2023 and 2022 is as follows: June 30, June 30, (Unaudited) (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 24,180 $ 97,762 Operating cash outflows from finance lease $ 2,717 $ 6,186 Financing cash outflows from finance lease $ 191 $ 650 Leased assets obtained in exchange for lease liabilities: Operating leases $ 244,495 $ -
Schedule of Maturity of Operating Leases	Others Total (Unaudited) (Unaudited) July 1, 2023 – June 30, 2024 $ 129,102 $ 129,102 July 1, 2024 – June 30, 2025 90,284 90,284 July 1, 2025 – June 30, 2026 81,818 81,818 Total lease payments $ 301,204 $ 301,204 Less: Imputed interest (23,381 ) (23,381 ) Present value of lease liabilities $ 277,823 $ 277,823 Current portion (115,576 ) (115,576 ) Non-current portion $ 162,247 $ 162,247
Schedule of Maturity of Finance Leases	Total (Unaudited) July 1, 2023 – June 30, 2024 $ 11,414 July 1, 2024 – June 30, 2025 7,016 Total lease payments $ 18,430 Less: Imputed interest (563 ) Present value of lease liabilities $ 17,867 Current portion (10,921 ) Non-current portion $ 6,946

Long-Term Loan (Tables)

Long-Term Loan (Tables)	6 Months Ended
	Jun. 30, 2023
Long-Term Loan [Abstract]
Schedule of Future Installment Payments	Future installment payments as of June 30, 2023 and December 31, 2022 are as follows: Twelve months ending June 30, (Unaudited) 2024 11,180 2025 - Total installment payments 11,180 Less: Imputed interest (524 ) Present value of long-term loan 10,656 Current portion (10,656 ) Non-current portion $ - Year ending December 31, 2023 $ 12,359 2024 5,150 Total installment payments 17,509 Less: Imputed interest (1,211 ) Present value of long-term loan 16,298 Current portion (11,271 ) Non-current portion $ 5,027

Convertible Long-Term Bonds P_2

Convertible Long-Term Bonds Payable and Restricted Cash (Tables)	6 Months Ended
	Jun. 30, 2023
Convertible Long-Term Bonds Payable and Restricted Cash [Abstract]
Schedule of Long-Term Bonds Payable	As of June 30, 2023 and December 31, 2022, the long-term bonds payable consisted of the following: June 30, December 31, (Unaudited) Credit Enhanced Zero Coupon Convertible Bonds $ 10,000,000 $ 10,000,000 Coupon Bonds 200,000 200,000 10,200,000 10,200,000 Unamortized loan fee (810,973 ) (1,062,994 ) Net $ 9,389,027 $ 9,137,006

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2023
Income Taxes [Abstract]
Schedule of Income Tax Expense	Income tax expense for the three months and six months periods ended June 30, 2023 and 2022 consisted of the following: Three Months Ended Six Months Ended 2023 2022 2023 2022 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Current: Federal $ - $ - $ - $ - State 2,400 - 2,400 1,600 Foreign - - - - Total $ 2,400 $ - $ 2,400 $ 1,600
Schedule of Reconciliation of the Company's Income Tax at Statutory Tax Rate and Income Tax at Effective Tax Rate	The following table presents a reconciliation of the Company’s income tax at statutory tax rate and income tax at effective tax rate for the three months and six months periods ended June 30, 2023 and 2022. Three Months Ended Six Months Ended 2023 2022 2023 2022 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Tax benefit at statutory rate $ (1,064,777 ) $ (811,252 ) $ (1,707,582 ) $ (1,406,007 ) Net operating loss carryforwards (NOLs) 550,540 836,510 1,559,414 1,572,517 Foreign investment losses (gains) 296,363 (185,248 ) 156,170 (372,868 ) Stock-based compensation expense 28,200 149,600 39,700 201,500 Amortization expense 66,800 21,800 85,700 43,600 Accrued payroll 82,700 81,500 114,300 155,400 Unrealized exchange losses (gains) 36,274 143,590 ) (237,002 ) 304,758 Others 6,300 (236,500 ) (8,300 ) (497,300 ) Tax expense at effective tax rate $ 2,400 $ - $ 2,400 $ 1,600
Schedule of Deferred Tax Assets (Liability)	Deferred tax assets (liability) as of June 30, 2023 and December 31, 2022 consist approximately of: June 30, December 31, (Unaudited) Net operating loss carryforwards (NOLs) $ 13,300,000 $ 10,694,000 Stock-based compensation expense 3,151,000 3,098,000 Accrued expenses and unpaid expense payable 610,000 412,000 Tax credit carryforwards 68,000 68,000 Unrealized exchange losses (gain) 53,000 311,000 Excess of tax amortization over book amortization (292,000 ) (344,000 ) Others (46,000 ) (97,000 ) Gross 16,844,000 14,142,000 Valuation allowance (16,844,000 ) (14,142,000 ) Net $ - $ -

Capital Stock (Tables)

Capital Stock (Tables)	6 Months Ended
	Jun. 30, 2023
Capital Stock [Abstract]
Schedule of Restricted Shares of Common Stock	The Company is authorized to issue 90,000,000 shares of common stock as of June 30, 2023 and December 31, 2022. June 30, December 31, (Unaudited) Restricted stock - vested 1,802,373 1,802,373 Restricted stock - unvested 149,162 149,162 Total restricted stock 1,951,535 1,951,535

Significant Related Party Tra_2

Significant Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2023
Significant Related Party Transactions [Abstract]
Schedule of Name of Related Parties and Relationships with the Company	A. Name of related parties and relationships with the Company: Related Party Relationship Well Thrive Limited (“WTL”) Major stockholder Ejectt Inc. (“Ejectt”) Stockholder; Albert Hsu, a Director of Aerkomm, is the Chairman STAR JEC INC. (“StarJec”) Stockholder; Albert Hsu, a Director of Aerkomm, is the Chairman AA Twin Associates Ltd. (“AATWIN”) Georges Caldironi, COO of Aerkomm, is sole owner EESquare Japan (“EESquare JP”) Yih Lieh (Giretsu) Shih, President Aircom Japan, is the Director
Schedule of Significant Related Party Transactions	a. As of June 30, 2023 and December 31, 2022: June 30, December 31, (Unaudited) Other receivable from: EESquare JP 1 $ 128,746 $ 11,380 StarJec 2 - 282,073 Ejectt 3 16,381 - WTL 4 1,186,256 - Others 6 12,612 15,092 Total $ 1,343,995 $ 308,545 Rent deposit to Ejectt 3 1,349 1,367 Loan from WTL 4 $ - $ 337,357 Prepayment from Ejectt 3 $ 2,226,657 $ 1,258,786 Other payable to: AATWIN 5 $ 35,047 $ 35,047 Interest payable to WTL 4 58,036 58,810 StarJec 2 141,621 - Others 6 220,607 246,610 Total $ 455,311 $ 340,467 1. Aircom Japan entered into a sublease agreement with EESquare JP for the period between March 5, 2019 and March 4, 2023. Pursuant to the terms of this lease agreement, EESquare JP pays Aircom Japan a rental fee of approximately $760 per month in 2023 Q1. This amount represents outstanding balance receivable from EESquare JP as of June 30, 2023. 2. Aircom Japan entered into a housing service order on December 14, 2021 and a satellite service order on January 22, 2022 for one year period till January 21, 2023. On June 20, 2022, Aircom Japan also entered a teleport service order with StarJec for a half year period from June 1, 2022 to January 14, 2023. The amount represents receivable from StarJec for monthly service provided due to the service agreements. The monthly service charges is approximately ￥6,820,000 (approximately $51,800). 3. Represents inventory prepayment paid by Ejectt to provide design and installation service in cabin with Aerkomm. Aircom Telecom also entered into 2 sales agreements with Ejectt for 6 sets of antennas. As of June 17, 2023, the company entered into MOU with Ejectt to appoints Ejectt as its exclusive represent agency in Taiwan with NTD 20,000,000 security deposit (approximately $642,261 as of June 30, 2023). 4. The Company has loans from WTL due to operational needs under the Loans (Note 1). As of June 30, 2023, the Company has interest payable balance of $58,036 (approximately NTD 1,807,000) for past Loan. The Company lended NTD 36,940,000 (approximately $1,186,256 as of June 30, 2023) in Q2 2023. 5. Represents payable to AATWIN due to consulting agreement on January 1, 2019. The monthly consulting fee is €15,120 (approximately $17,000) and was expired on December 31, 2021. 6. Represents receivable/payable from/to employees as a result of regular operating activities.
Schedule of Related Party Transactions	b. For the three months and six months periods ended , 2023 and 2022: Three Months Ended Six Months Ended 2023 2022 2023 2022 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Purchase from Ejectt 1 $ - $ - $ 451,915 $ - Service income from Ejectt 1 27,960 - 32,704 - Service income from Star Jec 2 - 265 - 3,218 Interest expense charged by WTL 3 - 7,756 - 10,184 Rental income from EESqaure JP 4 2,183 2,296 4,449 4,874 1. Represents 2 sets of antennas sold to Ejectt on January 30, 2023. Service income charged to Ejectt for consultant service provided in Q2, 2023. 2. On December 14, 2021, Aerkomm Japan and Star Jet, a Taiwan limited liability company, signed a Housing Service Order. Further on January 22, 2022, Aerkomm Japan and Star Jet signed a Satellite Service Order. Under the two orders, Aerkomm Japan agreed to provide satellite services and housing services to Star Jec. 3. The Company has loans from WTL due to operational needs under the Loans (Note 1). As of June 30, 2022, the Company had interest expense accrued $10,184 (approximately NTD 292,576) from WTL under the loans. 4. Aircom Japan entered into a sublease agreement with EESquare JP for the period between March 5, 2021 and March 4, 2023. Pursuant to the terms of this lease agreement, EESquare JP pays Aircom Japan a rental fee of approximately $760 per month in 2023 Q1.

Stock Based Compensation (Table

Stock Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2023
Stock Based Compensation [Line Items]
Schedule of Assumptions to Estimate the Fair Value of Options Granted	The Company used the following assumptions to estimate the fair value of options granted in six months period ended June 30, 2023 and year ended December 31, 2022 under the Plans as follows: Assumptions Expected term 5-10 years Expected volatility 45.79% - 72.81 % Expected dividends 0 % Risk-free interest rate 0.69% - 2.99 % Forfeiture rate 0% - 5 %
Aircom 2014 Plan [Member]
Stock Based Compensation [Line Items]
Schedule of Activities Related to Options Outstanding	Activities related to options for the Aircom 2014 Plan for the six months ended June 30, 2023 and the year ended December 31, 2022 are as follows: Number of Weighted Weighted Options outstanding at January 1, 2022 111,871 $ 3.3521 $ 1.0539 Granted - - - Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2022 111,871 3.3521 1.0539 Granted - - - Exercised - - - Forfeited/Cancelled - - - Options outstanding at June 30, 2023 (unaudited) 111,871 3.3521 1.0539
Schedule of Stock Options Outstanding and Exercisable	Of the shares covered by options outstanding as of June 30, 2023, 111,871 are now exercisable. Information related to stock options outstanding and exercisable at June 30, 2023, is as follows: Options Outstanding (Unaudited) Options Exercisable (Unaudited) Range of Shares Weighted Weighted Shares Weighted Weighted $ 3.3521 111,871 3.25 3.3521 111,871 3.25 3.3521
Aerkomm 2017 Plan [Member]
Stock Based Compensation [Line Items]
Schedule of Activities Related to Options Outstanding	Activities related to options outstanding under Aerkomm 2017 Plan for the six months ended June 30, 2023 and the year ended December 31, 2022 are as follows: Number of Weighted Weighted Options outstanding at January 1, 2022 1,207,897 11.2537 7.5309 Granted 162,000 8.1566 6.3320 Exercised - - - Forfeited/Cancelled (90,209 ) 11.9003 8.3775 Options outstanding at December 31, 2022 1,279,688 10.8161 7.3194 Granted 805,103 2.5500 1.9691 Exercised - - - Forfeited/Cancelled - - - Options outstanding at June 30, 2023 (unaudited) 2,084,791 7.6279 5.2566
Schedule of Stock Options Outstanding and Exercisable	Information related to stock options outstanding and exercisable at June 30, 2023, is as follows: Options Outstanding (Unaudited) Options Exercisable (Unaudited) Range of Shares Weighted Weighted Shares Weighted Weighted $  2.55 – 4.30 1,310,353 8.77 $ 3.0799 540,382 7.23 $ 3.8350 6.00 – 10.00 419,288 7.86 8.3356 419,288 7.86 8.3356 11.00 – 14.20 126,150 6.75 11.4688 126,150 6.75 11.4688 20.50 – 27.50 109,000 4.28 25.4982 109,000 4.28 25.4982 30.00 – 35.00 120,000 4.03 34.5479 120,000 4.03 34.5479 2,084,791 7.6279 1,314,820 10.6016
Schedule of Activities Related to Unvested Stock Awards	Activities related to unvested stock awards under Aerkomm 2017 Plan for the six months period ended June 30, 2023 and the year ended December 31, 2022 are as follows: Number of Weighted Options unvested at January 1, 2022 40,194 8.9422 Granted 162,000 6.3320 Vested (183,194 ) 6.7206 Forfeited/Cancelled (8,000 ) 14.4305 Options unvested at December 31, 2022 11,000 3.5070 Granted 805,103 1.9779 Vested (46,132 ) 2.4889 Forfeited/Cancelled - - Options unvested at June 30, 2023 (unaudited) 769,971 1.9691
Aerkomm 2023 Plan [Member]
Stock Based Compensation [Line Items]
Schedule of Activities Related to Options Outstanding	Activities related to options outstanding under Aerkomm 2023 Plan for the six months ended June 30, 2023 is as follows: Number of Weighted Weighted Options outstanding at December 31, 2022 - - - Granted 3,646,429 2.5915 2.0099 Exercised - - - Forfeited/Cancelled - - - Options outstanding at June 30, 2023 (unaudited) 3,646,429 2.5915 2.0099
Schedule of Stock Options Outstanding and Exercisable	Of the shares covered by options outstanding as of June 30, 2023, 56,539 shares are now exercisable. Information related to stock options outstanding and exercisable at June 30, 2023, is as follows: Options Outstanding (Unaudited) Options Exercisable (Unaudited) Range of Shares Weighted Weighted Shares Weighted Weighted $ 2.59-2.89 3,646,429 9.95 2.5915 56,539 9.94 2.6895
Schedule of Activities Related to Unvested Stock Awards	Activities related to unvested stock awards under Aerkomm 2017 Plan for the six months period ended June 30, 2023 is as follows: Number of Weighted Options unvested at December 31, 2022 - - Granted 3,646,429 2.0099 Vested (56,539 ) 2.0837 Forfeited/Cancelled - - Options unvested at June 30, 2023 (unaudited) 3,589,890 2.0087

Organization (Details)

Organization (Details)					6 Months Ended	12 Months Ended
	Dec. 29, 2022 TWD ($) shares	Apr. 25, 2022 USD ($)	Feb. 13, 2017	Dec. 28, 2016	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Nov. 06, 2020
Organization [Line Items]
Issued and outstanding common stock percentage			99.70%	86.30%
Majority interest of shares (in Shares) | shares	25,500,000
Taiwan buyer	$ 255,000,000					$ 8,300,000
Bridge loan (in Dollars)					$ 10,000,000
Aggregate principal amount (in Dollars)					$ 20,000,000
Principal Loan percentage					25%
Loans committed by the lenders (in Dollars)					$ 20,000,000
Private Placement [Member]
Organization [Line Items]
Available amount (in Dollars)		$ 20,000,000
Minimum [Member]
Organization [Line Items]
Commitment percentage		25%
Maximum [Member]
Organization [Line Items]
Commitment percentage		100%
Aerkomm [Member]
Organization [Line Items]
Issued and outstanding common stock percentage			100%
Aircom [Member]
Organization [Line Items]
Issued and outstanding common stock percentage			99.70%
Aerkomm Taiwan [Member]
Organization [Line Items]
Ownership percentage							100%

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Summary of Significant Accounting Policies [Line Items]
Bank balance exceeding the amount insured by the Federal deposit insurance corporation (in Dollars)	$ 0		$ 6,153,000
Account receivable (in Dollars)	0		0
Allowances for expected credit losses (in Dollars)	$ 0		0
Common stock equivalents (in Shares)	6,444,650	1,943,618
Concentrations of Credit Risk [Member]
Summary of Significant Accounting Policies [Line Items]
Balance of cash deposited in foreign financial institutions exceeding the amount insured by local insurance (in Dollars)	$ 3,164,000		$ 3,134,000
Ground Station Equipment [Member]
Summary of Significant Accounting Policies [Line Items]
Property and equipment, useful life	5 years
Computer Equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Property and equipment, useful life	3 years
Computer Equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Property and equipment, useful life	5 years
Furniture and Fixtures [Member]
Summary of Significant Accounting Policies [Line Items]
Property and equipment, useful life	5 years
Satellite Equipment [Member]
Summary of Significant Accounting Policies [Line Items]
Property and equipment, useful life	5 years
Vehicles [Member] | Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Property and equipment, useful life	5 years
Vehicles [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Property and equipment, useful life	6 years
Lease Improvement [Member]
Summary of Significant Accounting Policies [Line Items]
Property and equipment, useful life	5 years
Goodwill and Purchased Intangible Assets [Member]
Summary of Significant Accounting Policies [Line Items]
Purchased intangible asset	10 years

Short-Term Investment (Details)

Short-Term Investment (Details)				6 Months Ended	12 Months Ended
	Mar. 24, 2021 USD ($) shares	Dec. 31, 2020 USD ($)	Dec. 03, 2020 TWD ($) shares	Jun. 30, 2023 USD ($) shares	Dec. 31, 2021 shares	Dec. 31, 2022 USD ($)	Sep. 30, 2022 TWD ($)	Sep. 09, 2019 USD ($)	Sep. 09, 2019 EUR (€)
Short-term Investment [Line Items]
Contributed amount								$ 225,500	€ 200,000
Annual compensation (in Euro) | €									€ 20,000
Fair value amount				$ 18,820
Short-term investment with accumulated unrealized loss				1,942
Restricted common shares (in Shares) | shares			6,000,000
Total amount of related party		$ 5,027,600
Total amount				$ 1,123,956		$ 1,138,952	$ 35,000,000
Common Stock [Member]
Short-term Investment [Line Items]
Purchased of common stock shares (in Shares) | shares				5,361
Ejectt [Member]
Short-term Investment [Line Items]
Purchased additional shares (in Shares) | shares	2,000
Ownership percentage				8%		8%
Ejectt [Member] | Common Stock [Member]
Short-term Investment [Line Items]
Restricted common shares (in Shares) | shares					5,000,000
Related Party [Member]
Short-term Investment [Line Items]
Total amount of related party			$ 141,175,000
Total amount of related party	$ 1,392

Short-Term Investment (Detail_2

Short-Term Investment (Details) - Schedule of Fair Value of the Investment - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of Fair Value of the Investment [Abstract]
Investment – Ejectt – short-term	$ 3,873,491	$ 850,182
Investment - Liquidity	18,227	20,104
Prepaid investment	1,123,956	1,138,952
Total Investment	5,015,674	2,009,238
Appreciation in market value - Ejectt	(3,254,780)	(223,216)
Investment cost – Ejectt – short-term	618,711	626,966
Investment cost - Liquidity	18,227	20,104
Prepaid investment	$ 1,123,956	$ 1,138,952

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of Inventories [Abstract]
Satellite equipment for sale under construction	$ 1,366,282	$ 1,366,282

Prepaid Expenses (Details) - Sc

Prepaid Expenses (Details) - Schedule of Prepaid Expenses - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule of Prepaid Expenses [Abstract]
Prepaid engineering expense	$ 9,604,671	$ 7,536,409
Prepaid professional expense	86,500	79,954
Others	645,844	410,090
Total	10,337,015	8,026,453
Prepaid expense - current	2,247,001	6,030,516
Prepaid expense – non-current	$ 8,090,014	$ 1,995,937

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Property and Equipment [Line Items]
Depreciation expense	$ 359,247	$ 288,633
Land Purchase Contract [Member] | Tsai Ming-Yin [Member]
Property and Equipment [Line Items]
Acquisition, description	On July 10, 2018, the Company and Aerkomm Taiwan entered into a real estate sale contract (the “Land Purchase Contract”) with Tsai Ming-Yin (the “Seller”) with respect to the acquisition by Aerkomm Taiwan of a parcel of land located in Taiwan. The land is expected to be used to build a satellite ground station and data center. Pursuant to the terms of the Land Purchase Contract, and subsequent amendments on July 30, 2018, September 4, 2018, November 2, 2018 and January 3, 2019, the Company paid to the seller in installments refundable prepayments of NT$1,098,549,407 (approximately $35,277,759 as of June 30, 2023 and $35,748,435 as of December 31, 2022) in total. The estimated commission payable for the land purchase in the amount of NT$42,251,900 (approximately $1,356,837 as of June 30, 2023 and 1,374,940 as of December 31, 2022) was recorded to the cost of land. And the company is under the discussion of extending the commission payable to December 31,2023. According to the amended Land Purchase Contract dated on November 10, 2020, the transaction may be terminated at any time by both the buyer and the seller and agreed by all parties if the Company is unable to obtain the qualified satellite license issued by Taiwan authority before July 31, 2021. As of November *, 2023, the qualified license applications are still in progress.

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Changes in Cost of Property and Equipment - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment cost	$ 4,062,978	$ 4,011,883
Accumulated depreciation	(2,809,579)	(2,486,836)
Net	1,253,399	1,525,047
Prepayments - land	35,277,759	35,748,435
Prepaid equipment	319,441	458,998
Total	36,850,599	37,732,480
Ground station equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment cost	1,854,027	1,854,027
Computer software and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment cost	1,477,491	1,419,697
Satellite equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment cost	275,410	275,410
Vehicle [Member]
Property, Plant and Equipment [Line Items]
Property and equipment cost	333,732	342,646
Leasehold improvement [Member]
Property, Plant and Equipment [Line Items]
Property and equipment cost	83,721	83,721
Furniture and fixture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment cost	$ 38,597	$ 36,382

Long-Term Investment (Details)

Long-Term Investment (Details)		1 Months Ended	6 Months Ended	12 Months Ended
	Sep. 29, 2022 TWD ($) shares	Nov. 21, 2022 TWD ($)	Jun. 30, 2023 USD ($) shares	Dec. 31, 2022 USD ($) shares
Long-Term Investment [Line Items]
Share purchase amount	$ 40,050,000			$ 1,303,287
Company paid		$ 10,005,000		$ 325,578
Share purchased				667,000
Common Stock [Member]
Long-Term Investment [Line Items]
Aggregate restricted shares			5,000,000	5,000,000
Stock Purchase Agreement [Member]
Long-Term Investment [Line Items]
Purchase shares of common stock	2,670,000
AnaNaviTek [Member]
Long-Term Investment [Line Items]
Disposed AnaNaviTek for amount (in Dollars) | $			$ 325,578

Long-Term Investment (Details)

Long-Term Investment (Details) - Schedule of Fair Value of the Long-Term Investment - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of Fair Value of the Long-Term Investment [Abstract]
Investment cost – Ejectt – long-term	$ 4,190,752	$ 4,246,665
Investment cost		325,578
Net	$ 4,190,752	$ 4,572,243

Intangible Asset, Net (Details)

Intangible Asset, Net (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Intangible Asset, Net [Abstract]
Amortization expense	$ 247,500	$ 247,500

Intangible Asset, Net (Detail_2

Intangible Asset, Net (Details) - Schedule of Accumulated Amortization for Intangible Asset - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of Accumulated Amortization for Intangible Asset [Abstract]
Satellite system software	$ 4,950,000	$ 4,950,000
Accumulated amortization	(3,795,000)	(3,547,500)
Net	$ 1,155,000	$ 1,402,500

Goodwill (Details)

Goodwill (Details) - USD ($)		6 Months Ended
	Sep. 04, 2022	Jun. 30, 2023
Goodwill [Line Items]
Fair value of MEPA at acquisition		$ (2,985,703)
The excess amount recorded as goodwill		$ 3,085,703
Acquisition [Member]
Goodwill [Line Items]
Ownership percentage	100%
MEPA Labs Inc [Member]
Goodwill [Line Items]
Total consideration	$ 100,000

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of Goodwill - Goodwill [Member] - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Goodwill [Line Items]
Gross amount	$ 4,561,037	$ 4,561,037
Accumulated Impairment
Net	$ 4,561,037	$ 4,561,037

Goodwill (Details) - Schedule_2

Goodwill (Details) - Schedule of Goodwill for MEPA's acquisition	Jun. 30, 2023 USD ($)
Schedule of Fair Values of the Assets Acquired and Liabilities [Abstract]
Total purchase considerations	$ 100,000
Fair Value of tangible assets acquired:
Cash	482,247
Loan receivable	500,000
Prepaid expenses and other current assets	252,792
Property and equipment	218,042
Deposits	5,400
Total identifiable assets acquired	1,458,481
Fair value of liabilities assumed:
Accounts payable	11,075
Loan from stockholder	(4,324,000)
Other payable	(131,259)
Total liabilities assumed	(4,444,184)
Net identifiable liabilities assumed	(2,985,703)
Goodwill as a result of the acquisition	$ 3,085,703

Operating and Finance Leases (D

Operating and Finance Leases (Details) - Schedule of Weighted-Average Remaining Lease Term and Discount Rate Related to the Leases	Jun. 30, 2023	Jun. 30, 2022
Schedule of Weighted-Average Remaining Lease Term and Discount Rate Related to the Leases [Abstract]
Operating lease	2 years 5 months 26 days	6 months 14 days
Finance lease	1 year 4 months 6 days	1 year 10 months 6 days
Weighted-average discount rate
Operating lease	6%	6%
Finance lease	3.82%	3.82%

Operating and Finance Leases _2

Operating and Finance Leases (Details) - Schedule of Operating Leases - Operating Leases [Member] - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Operating and Finance Leases (Details) - Schedule of Operating Leases [Line Items]
Right-of-use assets	$ 274,183	$ 92,451
Lease liability – current	140,923	120,323
Lease liability – non-current	$ 162,246	$ 22,547

Operating and Finance Leases _3

Operating and Finance Leases (Details) - Schedule of Finance Leases - Finance Leases [Member] - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Operating and Finance Leases (Details) - Schedule of Finance Leases [Line Items]
Property and equipment, at cost	$ 56,770	$ 56,770
Accumulated depreciation	(42,497)	(36,925)
Property and equipment, net	14,273	19,845
Lease liability - current	10,921	10,858
Lease liability – non-current	6,945	12,624
Total finance lease liabilities	$ 17,866	$ 23,482

Operating and Finance Leases _4

Operating and Finance Leases (Details) - Schedule of Incomes and Expenses within Operating Leases - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Incomes and Expenses within Operating Leases [Abstract]
Lease expense	$ 32,986	$ 45,066	$ 43,658	$ 96,149
Sublease rental income	(24,539)	(21,496)	(26,763)	(38,532)
Net lease expense	$ 8,447	$ 23,570	$ 16,895	$ 57,617

Operating and Finance Leases _5

Operating and Finance Leases (Details) - Schedule of Incomes and Expenses within Finance Leases - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Incomes and Expenses within Finance Leases [Abstract]
Amortization of right-of-use asset	$ 2,779	$ 3,155	$ 5,558	$ 6,186
Interest on lease liabilities	191	303	408	650
Total finance lease cost	$ 2,970	$ 3,458	$ 5,966	$ 6,836

Operating and Finance Leases _6

Operating and Finance Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Leases - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 24,180	$ 97,762
Operating cash outflows from finance lease	2,717	6,186
Financing cash outflows from finance lease	191	650
Leased assets obtained in exchange for lease liabilities:
Operating leases	$ 244,495

Operating and Finance Leases _7

Operating and Finance Leases (Details) - Schedule of Maturity of Operating Leases	6 Months Ended
	Jun. 30, 2023 USD ($)
Others [Member]
Schedule of Maturity of Operating Leases [Line Items]
July 1, 2023 – June 30, 2024	$ 129,102
July 1, 2024 – June 30, 2025	90,284
July 1, 2025 – June 30, 2026	81,818
Total lease payments	301,204
Less: Imputed interest	(23,381)
Present value of lease liabilities	277,823
Current portion	(115,576)
Non-current portion	162,247
Total [Member]
Schedule of Maturity of Operating Leases [Line Items]
July 1, 2023 – June 30, 2024	129,102
July 1, 2024 – June 30, 2025	90,284
July 1, 2025 – June 30, 2026	81,818
Total lease payments	301,204
Less: Imputed interest	(23,381)
Present value of lease liabilities	277,823
Current portion	(115,576)
Non-current portion	$ 162,247

Operating and Finance Leases _8

Operating and Finance Leases (Details) - Schedule of Maturity of Finance Leases	6 Months Ended
	Jun. 30, 2023 USD ($)
Schedule of Maturity of Finance Leases [Abstract]
July 1, 2023 – June 30, 2024	$ 11,414
July 1, 2024 – June 30, 2025	7,016
Total lease payments	18,430
Less: Imputed interest	(563)
Present value of lease liabilities	17,867
Current portion	(10,921)
Non-current portion	$ 6,946

Short-Term Loan (Details)

Short-Term Loan (Details) - Non-Related Party [Member]	1 Months Ended
	Jun. 30, 2021 USD ($) shares	Jun. 30, 2021 TWD ($) shares	Jun. 30, 2023 USD ($)	Jun. 30, 2023 TWD ($)
Short-Term Loan [Line Items]
Loan agreement amount	$ 1,433,177	$ 40,000,000
Agreed shares	3,000,000	3,000,000
Outstanding loan			$ 963,391	$ 30,000,000

Long-Term Loan (Details)

Long-Term Loan (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 TWD ($)	Dec. 31, 2022 USD ($)
Long-Term Loan [Abstract]
Car loan credit line	$ 48,170	$ 1,500,000	$ 48,812
Maturity date	May 21, 2024
Annual interest rate	9.70%
Installment payment, description	The installment payment plan is 60 months to pay off the balance on the 21st of each month.

Long-Term Loan (Details) - Sche

Long-Term Loan (Details) - Schedule of Future Installment Payments - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of Future Installment Payments [Line Items]
2024	$ 11,180
2025
Total installment payments	11,180
Less: Imputed interest	(524)
Present value of long-term loan	10,656
Current portion	(10,656)
Non-current portion
Long-Term Debt [Member]
Schedule of Future Installment Payments [Line Items]
2023		$ 12,359
2024		5,150
Total installment payments		17,509
Less: Imputed interest		(1,211)
Present value of long-term loan		16,298
Current portion		(11,271)
Non-current portion		$ 5,027

Convertible Long-Term Bonds P_3

Convertible Long-Term Bonds Payable and Restricted Cash (Details) - USD ($)			6 Months Ended
	Dec. 02, 2025	Dec. 02, 2020	Jun. 30, 2023	Jun. 30, 2022	Nov. 20, 2025	Dec. 31, 2022	Dec. 31, 2021	Dec. 03, 2020	Dec. 01, 2020
Convertible Long-term Bonds Payable and Restricted Cash [line Item]
Aggregate principal amount of convertible bond								$ 200,000
Interest of percentage per annum		7.50%
Redemption of debt description			The Company has the option to redeem the Bonds at a redemption amount equal to the Early Redemption Amount, as defined in the Offering Memorandum, at any time on or after December 2, 2023 and prior to the Maturity Date, if the Closing Price of the Company’s Common Stock listed on the Euronext Paris for 20 trading days in any period of 30 consecutive trading days, the last day of which occurs not more than fifteen trading days prior to the date on which notice of such redemption is given, is greater than 130% of the Conversion Price on each applicable trading day or (ii) in whole or in part of the Bonds on the second anniversary of the issue date or (iii) where 90% or more in principal amount of the Bonds issued have been redeemed, converted or repurchased and cancelled.
Common stock, par value (in Dollars per share)			$ 0.001			$ 0.001		$ 0.001
Initial conversion price per share (in Dollars per share)			$ 13.3
Bond issuance cost six months			$ 252,021	$ 238,387
Private Placement [Member]
Convertible Long-term Bonds Payable and Restricted Cash [line Item]
Aggregate principal amount of convertible bond								$ 10,000,000
Coupon Bonds [Member]
Convertible Long-term Bonds Payable and Restricted Cash [line Item]
Convertible bonds percentage								7.50%
Forecast [Member]
Convertible Long-term Bonds Payable and Restricted Cash [line Item]
Common stock, par value (in Dollars per share)					$ 0.001
Forecast [Member] | Coupon Bonds [Member]
Convertible Long-term Bonds Payable and Restricted Cash [line Item]
Redeemed % of principal amount	100%
Forecast [Member] | Zero-Coupon Bonds [Member] | December 2, 2025 [Member]
Convertible Long-term Bonds Payable and Restricted Cash [line Item]
Redeemed % of principal amount	105.11%
BG Bank [Member]
Convertible Long-term Bonds Payable and Restricted Cash [line Item]
Line of credit									$ 10,700,000
Line of credit expired period			Dec. 02, 2025
Line of credit annual fee, due quarterly			1%
Deposit						$ 3,210,000	$ 3,210,000

Convertible Long-Term Bonds P_4

Convertible Long-Term Bonds Payable and Restricted Cash (Details) - Schedule of Long-Term Bonds Payable - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of Long-Term Bonds Payable [Line Items]
Aggregate principal amount	$ 10,200,000	$ 10,200,000
Unamortized loan fee	(810,973)	(1,062,994)
Net	9,389,027	9,137,006
Credit Enhanced Zero Coupon Convertible Bonds [Member]
Schedule of Long-Term Bonds Payable [Line Items]
Aggregate principal amount	10,000,000	10,000,000
Coupon Bonds [Member]
Schedule of Long-Term Bonds Payable [Line Items]
Aggregate principal amount	$ 200,000	$ 200,000

Convertible Long-Term Notes P_2

Convertible Long-Term Notes Payable and Restricted Cash (Details) - USD ($)		1 Months Ended		12 Months Ended
	Dec. 07, 2022	Sep. 15, 2022	Jun. 28, 2022	Dec. 31, 2022	Jun. 30, 2023
Convertible Long-Term Notes Payable and Restricted Cash [Line Items]
Common stock amount		$ 5,674,000	$ 3,175,200
Aggregate totaling	$ 13,173,200
Additional amount					$ 10,000,000
Convertible bond					$ 30,000,000
Interest rate				4%
Conversion price (in Dollars per share)				$ 6
Convertible Note [Member]
Convertible Long-Term Notes Payable and Restricted Cash [Line Items]
Maximum aggregate allowed principal amount				$ 30,000,000
Aggregate principal amount				23,173,200
Accrued interest (approximately)				$ 48,000
MEPA [Member]
Convertible Long-Term Notes Payable and Restricted Cash [Line Items]
Common stock amount			$ 4,324,000

Contract Liability (Details)

Contract Liability (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Mar. 09, 2015
Contract Liability [Abstract]
Purchase agreement terms			10 years
Purchase price			$ 909,000
Received amount	$ 762,000	$ 762,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)			6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2023
Income Taxes [Line Items]
Change in deferred tax assets valuation allowance			$ 2,702,000
Federal Research and Development Tax Credits [Member]
Income Taxes [Line Items]
Research and development tax credit	$ 37,000	$ 37,000	37,000
California State Research and Development Tax Credits [Member]
Income Taxes [Line Items]
Research and development tax credit	39,000	39,000	39,000
Japan [Member]
Income Taxes [Line Items]
Amount to reduce future taxable income	244,000	326,000
Taiwan [Member]
Income Taxes [Line Items]
Amount to reduce future taxable income	4,705,000	3,452,000
Federal [Member]
Income Taxes [Line Items]
Amount to reduce future taxable income	8,243,000	8,243,000
Additional federal NOLs	27,159,000	28,545,000	27,159,000
State [Member]
Income Taxes [Line Items]
Additional federal NOLs	$ 41,936,000	$ 37,662,000	$ 41,936,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Income Tax Expense - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Current:
Federal
State	2,400		2,400	1,600
Foreign
Total	$ 2,400		$ 2,400	$ 1,600

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Reconciliation of the Company's Income Tax at Statutory Tax Rate and Income Tax at Effective Tax Rate - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Reconciliation of the Company's Income Tax at Statutory Tax Rate and Income Tax at Effective Tax Rate [Abstract]
Tax benefit at statutory rate	$ (1,064,777)	$ (811,252)	$ (1,707,582)	$ (1,406,007)
Net operating loss carryforwards (NOLs)	550,540	836,510	1,559,414	1,572,517
Foreign investment losses (gains)	296,363	(185,248)	156,170	(372,868)
Stock-based compensation expense	28,200	149,600	39,700	201,500
Amortization expense	66,800	21,800	85,700	43,600
Accrued payroll	82,700	81,500	114,300	155,400
Unrealized exchange losses (gains)	36,274	143,590	(237,002)	304,758
Others	6,300	(236,500)	(8,300)	(497,300)
Tax expense at effective tax rate	$ 2,400		$ 2,400	$ 1,600

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of Deferred Tax Assets (Liability) [Abstract]
Net operating loss carryforwards (NOLs)	$ 13,300,000	$ 10,694,000
Stock-based compensation expense	3,151,000	3,098,000
Accrued expenses and unpaid expense payable	610,000	412,000
Tax credit carryforwards	68,000	68,000
Unrealized exchange losses (gain)	53,000	311,000
Excess of tax amortization over book amortization	(292,000)	(344,000)
Others	(46,000)	(97,000)
Gross	16,844,000	14,142,000
Valuation allowance	(16,844,000)	(14,142,000)
Net

Capital Stock (Details)

Capital Stock (Details) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Jun. 16, 2022	Jun. 30, 2023	Dec. 31, 2022
Capital Stock [Line Items]
Preferred stock, shares authorized		50,000,000	50,000,000
Preferred stock, par value (in Dollars per share)		$ 0.001	$ 0.001
Preferred stock, outstanding		0	0
Common stock, shares authorized		90,000,000	90,000,000
Public Offering [Member]
Capital Stock [Line Items]
APIC increase for issuance costs of stock warrants (in Dollars)			$ 1,252,029
Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized		50,000,000
Preferred stock, par value (in Dollars per share)		$ 0.001
Preferred stock, outstanding
Common Stock [Member]
Capital Stock [Line Items]
Common stock, shares authorized		90,000,000	90,000,000
Shares of common stock	4,114
Mr. Sheng-Chun Chang [Member]
Capital Stock [Line Items]
Issuance of warrant description		On October 31, 2021, following approval by the Board of Directors, the Company issued a warrant to Mr. Sheng-Chun Chang for the purchase of up to 751,879 shares of the Company’s common stock, exercisable at a price of $2.60 per share, the closing price of the common stock on the OTC Markets, Inc. QX tier on October 21, 2021. The issuance of the warrant is (i) in recognition of Mr. Chang’s support of the Company through his previous personal guarantee of the Company’s $10,000,000 line of credit with the Panhsin Bank (the “Bank”) in relation to the private placement offering of $10,000,000 credit enhanced zero coupon convertible bonds and (ii) in exchange for Mr. Chang’s agreement to renew his guarantee with the Bank for so long as the guarantee would be required by the Bank. The warrant will vest 20% on issuance. On each anniversary of the issue date, beginning with December 3, 2021 and ending with December 3, 2025, the warrant will vest with respect to 20% of the number of shares of the Company’s common stock issuable upon conversion of the principal amount of the credit enhanced bonds still required to be guaranteed by the Panhsin Bank.

Capital Stock (Details) - Sched

Capital Stock (Details) - Schedule of Restricted Shares of Common Stock - shares	Jun. 30, 2023	Dec. 31, 2022
Schedule of Restricted Shares of Common Stock [Abstract]
Restricted stock - vested	1,802,373	1,802,373
Restricted stock - unvested	149,162	149,162
Total restricted stock	1,951,535	1,951,535

Significant Related Party Tra_3

Significant Related Party Transactions (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2023 JPY (¥)	Jun. 30, 2023 TWD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 TWD ($)
Significant Related Party Transactions [Line Items]
Monthly service charges		$ 51,800	¥ 6,820,000
Security deposit	$ 642,261	642,261		$ 20,000,000
Interest payable amount	58,036	58,036		1,807,000
Company lended	1,186,256	$ 1,186,256		$ 36,940,000
EESQAURE JP [Member]
Significant Related Party Transactions [Line Items]
Rental fee	760
EESQAURE JP [Member] | Sublease Agreement [Member]
Significant Related Party Transactions [Line Items]
Rental fee	$ 760
WTL [Member]
Significant Related Party Transactions [Line Items]
Loan amount					$ 10,184	$ 292,576

Significant Related Party Tra_4

Significant Related Party Transactions (Details) - Schedule of Name of Related Parties and Relationships with the Company	6 Months Ended
	Jun. 30, 2023
Well Thrive Limited (“WTL”) [Member]
Schedule of Name of Related Parties and Relationships with the Company [Line Items]
Relationship	Major stockholder
Ejectt Inc. (“Ejectt”) [Member]
Schedule of Name of Related Parties and Relationships with the Company [Line Items]
Relationship	Stockholder; Albert Hsu, a Director of Aerkomm, is the Chairman
STAR JEC INC. (“StarJec”) [Member]
Schedule of Name of Related Parties and Relationships with the Company [Line Items]
Relationship	Stockholder; Albert Hsu, a Director of Aerkomm, is the Chairman
AA Twin Associates Ltd. (“AATWIN”) [Member]
Schedule of Name of Related Parties and Relationships with the Company [Line Items]
Relationship	Georges Caldironi, COO of Aerkomm, is sole owner
EESquare Japan (“EESquare JP”) [Member]
Schedule of Name of Related Parties and Relationships with the Company [Line Items]
Relationship	Yih Lieh (Giretsu) Shih, President Aircom Japan, is the Director

Significant Related Party Tra_5

Significant Related Party Transactions (Details) - Schedule of Significant Related Party Transactions - USD ($)		Jun. 30, 2023	Dec. 31, 2022
EESquare JP [Member]
Other receivable from:
Other receivable	[1]	$ 128,746	$ 11,380
StarJec [Member]
Other receivable from:
Other receivable	[2]		282,073
Ejectt [Member]
Other receivable from:
Other receivable	[3]	16,381
WTL [Member]
Other receivable from:
Other receivable	[4]	1,186,256
Others [Member]
Other receivable from:
Other receivable	[5]	12,612	15,092
Total[Member]
Other receivable from:
Other receivable		1,343,995	308,545
Other payable to:
Other payable		455,311	340,467
Rent deposit to Ejectt [Member]
Other receivable from:
Rent deposit to Ejectt	[3]	1,349	1,367
Loan from WTL [Member]
Other receivable from:
Loan from WTL	[4]		337,357
Prepayment from Ejectt [Member]
Other receivable from:
Prepayment from Ejectt	[3]	2,226,657	1,258,786
AATWIN [Member]
Other payable to:
Other payable	[6]	35,047	35,047
Interest payable to WTL [Member]
Other payable to:
Other payable	[4]	58,036	58,810
StarJec [Member]
Other payable to:
Other payable	[2]	141,621
Others [Member[
Other payable to:
Other payable	[5]	$ 220,607	$ 246,610
[1] Aircom Japan entered into a sublease agreement with EESquare JP for the period between March 5, 2019 and March 4, 2023. Pursuant to the terms of this lease agreement, EESquare JP pays Aircom Japan a rental fee of approximately $760 per month in 2023 Q1. This amount represents outstanding balance receivable from EESquare JP as of June 30, 2023. Aircom Japan entered into a housing service order on December 14, 2021 and a satellite service order on January 22, 2022 for one year period till January 21, 2023. On June 20, 2022, Aircom Japan also entered a teleport service order with StarJec for a half year period from June 1, 2022 to January 14, 2023. The amount represents receivable from StarJec for monthly service provided due to the service agreements. The monthly service charges is approximately ￥6,820,000 (approximately $51,800). Represents receivable/payable from/to employees as a result of regular operating activities. Represents payable to AATWIN due to consulting agreement on January 1, 2019. The monthly consulting fee is €15,120 (approximately $17,000) and was expired on December 31, 2021.

Significant Related Party Tra_6

Significant Related Party Transactions (Details) - Schedule of Related Party Transactions - USD ($)		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Related Party Transactions [Abstract]
Purchase from Ejectt	[1]			$ 451,915
Service income from Ejectt	[1]	27,960		32,704
Service income from Star Jec	[2]		265		3,218
Interest expense charged by WTL	[3]		7,756		10,184
Rental income from EESqaure JP	[4]	$ 2,183	$ 2,296	$ 4,449	$ 4,874
[1] Represents 2 sets of antennas sold to Ejectt on January 30, 2023. Service income charged to Ejectt for consultant service provided in Q2, 2023. On December 14, 2021, Aerkomm Japan and Star Jet, a Taiwan limited liability company, signed a Housing Service Order. Further on January 22, 2022, Aerkomm Japan and Star Jet signed a Satellite Service Order. Under the two orders, Aerkomm Japan agreed to provide satellite services and housing services to Star Jec. The Company has loans from WTL due to operational needs under the Loans (Note 1). As of June 30, 2022, the Company had interest expense accrued $10,184 (approximately NTD 292,576) from WTL under the loans. Aircom Japan entered into a sublease agreement with EESquare JP for the period between March 5, 2021 and March 4, 2023. Pursuant to the terms of this lease agreement, EESquare JP pays Aircom Japan a rental fee of approximately $760 per month in 2023 Q1.

Stock Based Compensation (Detai

Stock Based Compensation (Details) - USD ($)

1 Months Ended

6 Months Ended

Jun. 13, 2023

Jun. 01, 2023

May 05, 2023

Mar. 01, 2023

Dec. 01, 2022

Oct. 04, 2022

Sep. 01, 2022

Jun. 01, 2022

Mar. 01, 2022

Dec. 01, 2021

Oct. 04, 2021

Sep. 01, 2021

Oct. 04, 2020

Oct. 04, 2019

Jul. 02, 2019

May 05, 2017

Dec. 29, 2022

Dec. 31, 2021

Dec. 29, 2021

Oct. 21, 2021

Sep. 17, 2021

Jan. 23, 2021

Sep. 17, 2020

Feb. 19, 2020

Dec. 29, 2019

Jul. 19, 2019

Dec. 29, 2018

Sep. 17, 2018

Sep. 16, 2018

Jun. 19, 2018

Dec. 29, 2017

Jul. 31, 2017

Jun. 23, 2017

Feb. 13, 2017

Jun. 30, 2023

Jun. 30, 2022

Jun. 30, 2024

Dec. 11, 2020

Stock Based Compensation [Line Items]

Stock option aggregate shares

3,627,679

18,750

786,356

18,750

18,750

18,750

18,750

18,750

8,000

2,000

8,000

4,000

Vest rate percentage

25%

25%

25%

25%

50%

Shares vested rate

50%

Independent directors shares

4,000

4,000

4,000

4,000

Aggregate shares

85,400

Stock options issued to each director

4,000

Shares issued

4,000

Stock-based compensation (in Dollars)

$ 264,886

$ 959,340

Unrecognized stock-based compensation expense (in Dollars)

$ 1,441,000

Weighted average period

3 years 10 months 6 days

Minimum [Member]

Stock Based Compensation [Line Items]

Stock option aggregate shares

18,750

Maximum [Member]

Stock Based Compensation [Line Items]

Stock option aggregate shares

75,000

Forecast [Member]

Stock Based Compensation [Line Items]

Exercisable for the 12-month period

769,971

Aircom 2014 Plan [Member]

Stock Based Compensation [Line Items]

Stock option aggregate shares

1,088,882

Term

10 years

Options exercisable

111,871

Aerkomm 2017 Plan [Member]

Stock Based Compensation [Line Items]

Stock option aggregate shares

291,000

Options exercisable

1,314,820

Aerkomm 2017 Plan [Member] | Board of Directors [Member]

Stock Based Compensation [Line Items]

Stock option aggregate shares

18,750

339,000

150,000

4,000

12,000

4,000

2,000

12,000

12,000

4,000

12,000

109,000

Term

10 years

Shares of common stock reserved for issuance

1,000,000

2,000,000

Common stock reserved for issuance

2,400,000

Description of plan agreements

25% of the shares vested on the grant date, 25% of the shares vested on July 17, 2019, 25% of the shares shall be vested on the first anniversary of the grant date, and 25% of the shares will vest upon the second anniversary of the grant date.

Aggregate shares issued

284,997

Aerkomm 2017 Plan [Member] | Board of Directors [Member] | Consultants [Member]

Stock Based Compensation [Line Items]

Stock option aggregate shares

2,000

Aerkomm 2017 Plan [Member] | Company Executives One [Member]

Stock Based Compensation [Line Items]

Stock option aggregate shares

32,000

Description of plan agreements

One-fourth of the 32,000 shares subject to the option shall vest on May 1, 2019, 2020, 2021 and 2022, respectively.

Aerkomm 2017 Plan [Member] | Company Executives Two [Member]

Stock Based Compensation [Line Items]

Stock option aggregate shares

30,000

Description of plan agreements

One-third of the 30,000 shares subject to the option shall vest on May 29, 2019, 2020 and 2021, respectively.

Aerkomm 2023 Plan [Member]

Stock Based Compensation [Line Items]

Exercisable for the 12-month period

56,539

Unrecognized stock-based compensation expense (in Dollars)

$ 6,923,000

Weighted average period

3 years 11 months 12 days

Aerkomm 2023 Plan [Member] | Board of Directors [Member]

Stock Based Compensation [Line Items]

Term

10 years

Shares of common stock reserved for issuance

3,683,929

Stock Based Compensation (Det_2

Stock Based Compensation (Details) - Schedule of Assumptions to Estimate the Fair Value of Options Granted	6 Months Ended
	Jun. 30, 2023
Minimum [Member]
Assumptions
Expected term	5 years
Expected volatility	45.79%
Expected dividends	0%
Risk-free interest rate	0.69%
Forfeiture rate	0%
Maximum [Member]
Assumptions
Expected term	10 years
Expected volatility	72.81%
Expected dividends	0%
Risk-free interest rate	2.99%
Forfeiture rate	5%

Stock Based Compensation (Det_3

Stock Based Compensation (Details) - Schedule of Activities Related to Options Outstanding - Stock Options [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Stock Based Compensation (Details) - Schedule of Activities Related to Options Outstanding [Line Items]
Number of Shares, Options outstanding at Beginning (in Shares)	111,871	111,871
Weighted Average Exercise Price Per Share, Options outstanding at Beginning	$ 3.3521	$ 3.3521
Weighted Average Fair Value Per Share Options outstanding at Beginning	$ 1.0539	$ 1.0539
Number of Shares, Granted (in Shares)
Weighted Average Exercise Price Per Share, Granted
Weighted Average Fair Value Per Share, Granted
Number of Shares, Exercised (in Shares)
Weighted Average Exercise Price Per Share, Exercised
Weighted Average Fair Value Per Share, Exercised
Number of Shares, Forfeited/Cancelled (in Shares)
Weighted Average Exercise Price Per Share, Forfeited/Cancelled
Weighted Average Fair Value Per Share, Forfeited/Cancelled
Number of Shares, Options outstanding at Ending (in Shares)	111,871	111,871
Weighted Average Exercise Price Per Share, Options outstanding at Ending	$ 3.3521	$ 3.3521
Weighted Average Fair Value Per Share Options outstanding at Ending	$ 1.0539	$ 1.0539

Stock Based Compensation (Det_4

Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable - 3.3521 [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Options Outstanding [Member]
Schedule of Stock Options Outstanding and Exercisable [Line Items]
Range of Exercise Prices	$ 3.3521
Shares Outstanding at 6/30/2023 (in Shares) | shares	111,871
Weighted Average Remaining Contractual Life (years)	3 years 3 months
Weighted Average Exercise Price	$ 3.3521
Options Exercisable [Member]
Schedule of Stock Options Outstanding and Exercisable [Line Items]
Shares Exercisable at 6/30/2023 (in Shares) | shares	111,871
Weighted Average Remaining Contractual Life (years)	3 years 3 months
Weighted Average Exercise Price	$ 3.3521

Stock Based Compensation (Det_5

Stock Based Compensation (Details) - Schedule of Activities Related to Options Outstanding - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule Of Activities Related To Options Outstanding Abstract
Number of Shares, Options outstanding at Beginning (in Shares)	1,279,688	1,207,897
Weighted Average Exercise Price Per Share, Options outstanding at Beginning	$ 10.8161	$ 11.2537
Weighted Average Fair Value Per Share Options outstanding at Beginning	$ 7.3194	$ 7.5309
Number of Shares, Granted (in Shares)	805,103	162,000
Weighted Average Exercise Price Per Share, Granted	$ 2.55	$ 8.1566
Weighted Average Fair Value Per Share Granted	$ 1.9691	$ 6.332
Number of Shares, Exercised (in Shares)
Weighted Average Exercise Price Per Share, Exercised
Weighted Average Fair Value Per Share Exercised
Number of Shares, Forfeited/Cancelled (in Shares)		(90,209)
Weighted Average Exercise Price Per Share, Forfeited/Cancelled		$ 11.9003
Weighted Average Fair Value Per Share Forfeited/Cancelled		$ 8.3775
Number of Shares, Options outstanding at Ending (in Shares)	2,084,791	1,279,688
Weighted Average Exercise Price Per Share, Options outstanding at Ending	$ 7.6279	$ 10.8161
Weighted Average Fair Value Per Share Options outstanding at Ending	$ 5.2566	$ 7.3194

Stock Based Compensation (Det_6

Stock Based Compensation (Details) - Schedule of Activities Related to Unvested Stock Awards - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule Of Activities Related To Unvested Stock Awards Abstract
Number of Shares, Options unvested, Beginning	11,000	40,194
Weighted Average Fair Value Per Share, Beginning	$ 3.507	$ 8.9422
Number of Shares, Granted	805,103	162,000
Weighted Average Fair Value Per Share, Granted	$ 1.9779	$ 6.332
Number of Shares, Vested	(46,132)	(183,194)
Weighted Average Fair Value Per Share, Vested	$ 2.4889	$ 6.7206
Number of Shares, Forfeited/Cancelled		(8,000)
Weighted Average Fair Value Per Share, Forfeited/Cancelled		$ 14.4305
Number of Shares, Options unvested, Ending	769,971	11,000
Weighted Average Fair Value Per Share, Ending	$ 1.9691	$ 3.507

Stock Based Compensation (Det_7

Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable - Equity Option [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
2.55 – 4.30 [Member]
Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable [Line Items]
Shares Outstanding | shares	1,310,353
Weighted Average Remaining Contractual Life (years)	8 years 9 months 7 days
Weighted Average Exercise Price | $ / shares	$ 3.0799
Shares Exercisable | shares	540,382
Weighted Average Remaining Contractual Life (years)	7 years 2 months 23 days
Weighted Average Exercise Price | $ / shares	$ 3.835
6.00 – 10.00 [Member]
Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable [Line Items]
Shares Outstanding | shares	419,288
Weighted Average Remaining Contractual Life (years)	7 years 10 months 9 days
Weighted Average Exercise Price | $ / shares	$ 8.3356
Shares Exercisable | shares	419,288
Weighted Average Remaining Contractual Life (years)	7 years 10 months 9 days
Weighted Average Exercise Price | $ / shares	$ 8.3356
11.00 – 14.20 [Member]
Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable [Line Items]
Shares Outstanding | shares	126,150
Weighted Average Remaining Contractual Life (years)	6 years 9 months
Weighted Average Exercise Price | $ / shares	$ 11.4688
Shares Exercisable | shares	126,150
Weighted Average Remaining Contractual Life (years)	6 years 9 months
Weighted Average Exercise Price | $ / shares	$ 11.4688
20.50 – 27.50 [Member]
Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable [Line Items]
Shares Outstanding | shares	109,000
Weighted Average Remaining Contractual Life (years)	4 years 3 months 10 days
Weighted Average Exercise Price | $ / shares	$ 25.4982
Shares Exercisable | shares	109,000
Weighted Average Remaining Contractual Life (years)	4 years 3 months 10 days
Weighted Average Exercise Price | $ / shares	$ 25.4982
30.00 – 35.00 [Member]
Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable [Line Items]
Shares Outstanding | shares	120,000
Weighted Average Remaining Contractual Life (years)	4 years 10 days
Weighted Average Exercise Price | $ / shares	$ 34.5479
Shares Exercisable | shares	120,000
Weighted Average Remaining Contractual Life (years)	4 years 10 days
Weighted Average Exercise Price | $ / shares	$ 34.5479
Total [Member]
Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable [Line Items]
Shares Outstanding | shares	2,084,791
Weighted Average Exercise Price | $ / shares	$ 7.6279
Shares Exercisable | shares	1,314,820
Weighted Average Exercise Price | $ / shares	$ 10.6016

Stock Based Compensation (Det_8

Stock Based Compensation (Details) - Schedule of Activities Related to Options Outstanding - Aerkomm 2023 Plan [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Stock Based Compensation (Details) - Schedule of Activities Related to Options Outstanding [Line Items]
Number of Shares, Options outstanding at Beginning (in Shares) | shares
Weighted Average Exercise Price Per Share, Options outstanding at Beginning
Weighted Average Fair Value Per Share Options outstanding at Beginning
Number of Shares, Granted (in Shares) | shares	3,646,429
Weighted Average Exercise Price Per Share, Granted	$ 2.5915
Weighted Average Fair Value Per Share Granted	$ 2.0099
Number of Shares, Exercised (in Shares) | shares
Weighted Average Exercise Price Per Share, Exercised
Weighted Average Fair Value Per Share Exercised
Number of Shares, Forfeited/Cancelled (in Shares) | shares
Weighted Average Exercise Price Per Share, Forfeited/Cancelled
Weighted Average Fair Value Per Share Forfeited/Cancelled
Number of Shares, Options outstanding at Ending (in Shares) | shares	3,646,429
Weighted Average Exercise Price Per Share, Options outstanding at Ending	$ 2.5915
Weighted Average Fair Value Per Share Options outstanding at Ending	$ 2.0099

Stock Based Compensation (Det_9

Stock Based Compensation (Details) - Schedule of Activities Related to Unvested Stock Awards - Aerkomm 2023 Plan [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Stock Based Compensation (Details) - Schedule of Activities Related to Unvested Stock Awards [Line Items]
Number of Shares, Options unvested, Beginning | shares
Weighted Average Fair Value Per Share, Beginning | $ / shares
Number of Shares, Granted | shares	3,646,429
Weighted Average Fair Value Per Share, Granted | $ / shares	$ 2.0099
Number of Shares, Vested | shares	(56,539)
Weighted Average Fair Value Per Share, Vested | $ / shares	$ 2.0837
Number of Shares, Forfeited/Cancelled | shares
Weighted Average Fair Value Per Share, Forfeited/Cancelled | $ / shares
Number of Shares, Options unvested, Ending | shares	3,589,890
Weighted Average Fair Value Per Share, Ending | $ / shares	$ 2.0087

Stock Based Compensation (De_10

Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable - 2.59-2.89 [Member] - Aerkomm 2023 Plan [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Options Outstanding [Member]
Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable [Line Items]
Shares Outstanding at 6/30/2023 | shares	3,646,429
Weighted Average Remaining Contractual Life (years)	9 years 11 months 12 days
Weighted Average Exercise Price | $ / shares	$ 2.5915
Options Exercisable [Member]
Stock Based Compensation (Details) - Schedule of Stock Options Outstanding and Exercisable [Line Items]
Shares Exercisable at 6/30/2023 | shares	56,539
Weighted Average Remaining Contractual Life (years)	9 years 11 months 8 days
Weighted Average Exercise Price | $ / shares	$ 2.6895

Commitments (Details)

Commitments (Details)		1 Months Ended					12 Months Ended
	Dec. 29, 2022 TWD ($) shares	Nov. 24, 2020 CNY (¥)	Oct. 16, 2020	Nov. 30, 2018 USD ($)	Jun. 20, 2018 USD ($)	Jun. 20, 2018 CNY (¥)	Dec. 31, 2022 USD ($)	Jun. 30, 2023
Commitments [Line Items]
Equity sales contract shares | shares	25,500,000
Equity purchase	$ 255,000,000						$ 8,300,000
Sheng-Chun Chang [Member]
Commitments [Line Items]
Equity owner percentage								10%
Republic Engineers Complaint [Member]
Commitments [Line Items]
Aggregate purchase price | $				$ 10,000,000
Yihe Agreements [Member]
Commitments [Line Items]
Compensation					$ 1,200,000	¥ 8,000,000
Yihe Culture Media Agreement [Member]
Commitments [Line Items]
Arbitration action, description			On October 16, 2020, in accordance with the provisions of the agreement with Yihe, as supplemented, the Company filed an arbitration action with the Shenzhen International Arbitration Court, or the Arbitration Court, claiming that Yihe failed to perform under the terms of the supplemented agreement and seeking a complete refund of its RMB 8 million payment to Yihe. The Company received notice from the Arbitration Court on October 16, 2020 of receipt of its arbitration filing and the requirement to pay the Arbitration Court RMB 190,000 in fees relating to the arbitration. These fees were paid on October 28, 2020. The Company intends to aggressively pursue this matter.
Repay amount by Yihe to the company		¥ 7,500,000
Reimburse amount for court costs		¥ 178,125