Vision Energy (VENG) 10-Q 15 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 15, 2020
Document And Entity Information
Entity Registrant Name	H/Cell Energy Corp
Entity Central Index Key	0001676580
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,851,524
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 174,419	$ 277,620
Accounts receivable	909,139	803,659
Prepaid expenses	17,247	15,258
Costs and earnings in excess of billings	29,850	26,045
Total current assets	1,130,655	1,122,582
Property and equipment, net	438,776	478,238
Security deposits and other non-current assets	28,082	32,233
Deferred tax asset	46,000	46,000
Customer lists, net	58,040	63,161
Right of use asset	249,638	222,524
Deferred offering cost	129,180	130,072
Goodwill	1,373,621	1,373,621
Total assets	3,453,992	3,468,431
Current liabilities
Accounts payable and accrued expenses	935,258	702,133
Billings in excess of costs and earnings	37,930	47,098
Sales and withholding tax payable	76,014	39,751
Current operating lease liability	55,795	87,897
Current equipment notes payable	25,187	27,435
Current line of credit	165,960	269,746
Current finance lease payable	76,240	75,743
Current convertible note payable	135,938	80,500
Current convertible notes payable - related party, net of discounts	459,116
Income tax payable	30,649	41,426
Total current liabilities	1,998,087	1,371,729
Noncurrent liabilities
Earn-out payable	214,074	209,199
Lease operating liability	196,691	137,071
Finance leases	293,535	307,804
Equipment notes payable	61,968	121,038
Convertible notes payable - related party, net of discounts		473,770
Total noncurrent liabilities	766,268	1,199,984
Total liabilities	2,764,355	2,571,713
Commitments and contingencies
Stockholders' equity
Preferred stock - $0.0001 par value; 5,000,000 shares authorized; 0 shares issued and outstanding
Common stock - $0.0001 par value; 25,000,000 shares authorized; 7,788,524 and 7,725,524 shares issued and outstanding as of March 31, 2020 and December 31, 2019, respectively	778	772
Additional paid-in capital	3,037,460	2,969,686
Accumulated deficit	(2,271,918)	(2,010,157)
Accumulated other comprehensive loss	(76,683)	(63,583)
Total stockholders' equity	689,637	896,718
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY	$ 3,453,992	$ 3,468,431

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	7,788,524	7,725,524
Common stock, shares outstanding	7,788,524	7,725,524

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - and Other Comprehensive Income (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue
Total revenue	$ 1,667,947	$ 1,704,273
Cost of goods sold
Direct costs	1,318,515	1,196,438
Total cost of goods sold	1,318,515	1,196,438
Gross profit	349,432	507,835
Operating expenses
General and administrative expenses	527,054	607,052
Management fees - related party	20,000	19,500
Total operating expenses	547,054	626,552
Loss from operations	(197,622)	(118,717)
Other expenses
Interest expense	19,468	1,833
Interest expense - related party	39,796	36,095
Change in fair value earn-out	4,875	4,396
(Gain) loss on fixed asset disposal		(17,403)
Total other expenses	64,139	24,921
Income tax provision
Net loss	(261,761)	(143,638)
Other comprehensive income (loss), net
Foreign currency translation adjustment	(13,100)	18,612
Comprehensive loss	$ (274,861)	$ (125,026)
Loss per share
Basic	$ (0.04)	$ (0.02)
Diluted	$ (0.04)	$ (0.02)
Weighted average common shares outstanding
Basic	7,743,005	7,593,413
Diluted	7,743,005	7,593,413
Sales [Member]
Revenue
Total revenue	$ 1,667,947	$ 1,704,273

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Gain (Loss) [Member]	Total
Balance at Dec. 31, 2018	$ 758		$ 2,983,476	$ (1,285,764)	$ (75,535)	$ 1,622,935
Balance, shares at Dec. 31, 2018	7,586,024
Stock-based compensation expense			8,562			8,562
Share donation	$ 4		23,446			23,450
Share donation, shares	35,000
Beneficial conversion feature			97,500			97,500
Debt extinguishment			(216,460)			(216,460)
Net income (loss)				(143,638)		(143,638)
Foreign currency translation adjustment					18,612	18,612
Balance at Mar. 31, 2019	$ 762		2,896,524	(1,429,402)	(56,923)	1,410,961
Balance, shares at Mar. 31, 2019	7,621,024
Balance at Dec. 31, 2019	$ 772		2,969,686	(2,010,157)	(63,583)	896,718
Balance, shares at Dec. 31, 2019	7,725,524
Stock-based compensation expense				7,993		7,993
Debt extinguishment			39,954			39,954
Equity financing	$ 6		19,827			19,833
Equity financing, shares	63,000
Net income (loss)				(261,761)		(261,761)
Foreign currency translation adjustment					(13,100)	(13,100)
Balance at Mar. 31, 2020	$ 778		$ 3,037,460	$ (2,271,918)	$ (76,683)	$ 689,637
Balance, shares at Mar. 31, 2020	7,788,524

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (261,761)	$ (143,638)
Adjustments to reconcile net income (loss) to net cash (used in) operating activities:
Depreciation and amortization	69,146	72,015
Stock based compensation	7,993	8,562
(Gain) loss on sale of assets		(17,403)
Change in fair value contingent consideration	4,875	4,396
Change in operating assets and liabilities:
Change in operating ROU asset	(60,036)	260,524
Share donation		23,450
Change in operating ROU liability	59,272	(260,524)
Accounts and retainage receivable	(177,345)	154,680
Other long term asset		(30,000)
Prepaid expenses and other costs	(2,183)	(2,481)
Costs in excess of billings	(7,614)	(2,258)
Accounts payable and accrued expenses	348,750	(207,426)
Billings in excess of costs	(3,445)	(153,792)
Net cash (used in) operating activities	(22,348)	(293,894)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets	(10,783)	(79,912)
Proceeds from disposition of property and equipment		72,638
Security deposits		(6,415)
Net cash (used in) investing activities	(10,783)	(13,689)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of convertible debt	75,000	147,500
Net proceeds (repayment of) line of credit	(103,787)	144,356
Proceeds from equity financing	19,833
Repayments on capital leases	(13,594)	(9,985)
Repayments on notes payable	(6,245)	(8,382)
Net cash (used in) provided by financing activities	(28,793)	273,489
Net (decrease) in cash and cash equivalents	(67,500)	(34,094)
Effect of foreign currency translation on cash	(41,277)	3,399
Cash and cash equivalents - beginning	277,620	359,134
Cash and cash equivalents - ending	174,419	328,439
Supplemental disclosure of non-cash investing and financing activities
Reclassification of deferred offering cost to additional paid in capital	892
Beneficial conversion feature		$ 190,000

Organization and Line of Busine

Organization and Line of Business	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Line of Business	1. ORGANIZATION AND LINE OF BUSINESS H/Cell Energy Corporation (the “Company”) was incorporated in the state of Nevada on August 17, 2015 and is based in Dallas, Texas. The Company’s principal operations consist of designing and installing clean energy systems with a focus on hydrogen energy. Effective January 31, 2017, the Company acquired The Pride Group (QLD) Pty Ltd, an Australian company (“Pride”), a provider of security systems integration for customers in the government and commercial sector, and has launched a new clean energy systems division to focus on the Asia-Pacific high growth renewable energy market. The new clean energy division has started to generate revenue and is actively bidding on projects. On February 1, 2018, the Company acquired PVBJ Inc. (“PVBJ”) for 444,445 shares of the Company’s common stock with a fair value of $1,177,779 and $221,800 in earn-out liability (see Note 11). Established in 2008, PVBJ is engaged in the business of the design, installation, maintenance and emergency service of environmental systems both in residential and commercial markets. The Company has developed a hydrogen energy system for residential and commercial use designed to create electricity (the “System”), which uses renewable energy as its source for hydrogen production. The System functions as a self-sustaining clean energy system using hydrogen and fuel cell technology and can be configured as an off-grid solution for all electricity needs or connected to the grid to generate energy credits. The System’s production of electricity is eco-friendly since it is not produced by the use of fossil fuels and is based upon a green-energy concept that is safe, renewable, self-sustaining and cost effective.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and following the requirements of the Securities and Exchange Commission (“SEC”) for interim reporting. As permitted under those rules, certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. These interim financial statements have been prepared on the same basis as the Company’s annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for a fair statement of the Company’s financial information. These interim results are not necessarily indicative of the results to be expected for the year ending December 31, 2020 or any other interim period or for any other future year. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2019, included in the Company’s 2019 Annual Report on Form 10-K filed with the SEC. The balance sheet as of December 31, 2019 has been derived from audited financial statements at that date but does not include all of the information required by U.S. GAAP for complete financial statements. Use of Estimates The preparation of 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 reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Reclassification Certain prior period amounts have been reclassified to conform to current period presentation. Accounts Receivable Accounts receivable are recorded when invoices are issued and are presented in the balance sheet net of the allowance for doubtful accounts. The allowance for doubtful accounts is estimated based on the Company’s historical losses, the existing economic conditions in the construction industry, and the financial stability of its customers. Accounts are written off as uncollectible after collection efforts have failed. In addition, the Company does not generally charge interest on past-due accounts or require collateral. At March 31, 2020 and December 31, 2019, there was no allowance for doubtful accounts required. Goodwill and Finite-Lived Intangible Assets Goodwill represents the excess of the aggregate of the following (1) consideration transferred, (2) the fair value of any non-controlling interest in the acquiree, and (3) if the business combination is achieved in stages, the acquisition-date fair value of our previously held equity interest in the acquiree over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Identifiable intangible assets consist primarily of customer lists and relationships, non-compete agreements and technology-based intangibles and other contractual agreements. The Company amortizes finite lived identifiable intangible assets over five years, on a straight-line basis to their estimated residual values and periodically reviews them for impairment. Total goodwill and identifiable intangible assets comprised 41% of the Company’s consolidated total assets at March 31, 2020 and December 31, 2019. The Company uses the acquisition method of accounting for all business combinations and does not amortize goodwill. Goodwill is tested for possible impairment annually during the fourth quarter of each fiscal year or more frequently if events or changes in circumstances indicate that the asset might be impaired. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, the Company would not need to perform the two-step impairment test for that reporting unit. If the Company cannot support such a conclusion or the Company does not elect to perform the qualitative assessment, then the first step of the goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying amount, its goodwill is not impaired, and the second step of the impairment test is not necessary. If the carrying amount of the reporting unit exceeds its estimated fair value, then the second step of the goodwill impairment test must be performed. The second step of the goodwill impairment test compares the implied fair value of the reporting unit goodwill with its carrying amount to measure the amount of impairment, if any. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. If the carrying amount of the reporting unit goodwill exceeds the implied fair value of that goodwill, an impairment is recognized in an amount equal to that excess. As of March 31, 2020, the Company had recorded goodwill of $1,373,621 related to the PVBJ acquisition. The performance of the Company’s fiscal 2019 impairment analysis did not result in an impairment of the Company’s goodwill. Comprehensive Income (Loss) Comprehensive income (loss) consists of two components, net income (loss) and other comprehensive income (loss). The Company’s other comprehensive income (loss) is comprised of foreign currency translation adjustments. Foreign Currency Translation The Company translates its foreign subsidiary’s assets and liabilities denominated in foreign currencies into U.S. dollars at current rates of exchange as of the balance sheet date and income and expense items at the average exchange rate for the reporting period. Translation adjustments resulting from exchange rate fluctuations are recorded in accumulated other comprehensive income. The Company records gains and losses from changes in exchange rates on transactions denominated in currencies other than each reporting location’s functional currency in net income (loss) for each period. Items included in the financial statements of each entity in the group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The functional and reporting currency of the Company is the United States Dollar (“U.S. Dollar”). The financial records of Australia based Pride is maintained in the local currency, the Australian Dollar (AUD$), which is also its functional currency. For the three months ended March 31, 2020, the Company recorded other comprehensive loss of $13,100 in the condensed consolidated financial statements. For the three months ended March 31, 2019, the Company recorded other comprehensive income from a translation gain of $18,612 in the condensed consolidated financial statements. Revenue Recognition On January 1, 2018, the Company adopted Accounting Standard Update (“ASU”) ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”) using the modified retrospective method applied to those contracts that were not completed as of December 31, 2017. Results for reporting periods beginning January 1, 2018 are presented under ASU 2014-09, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. Under ASU 2014-09 requirements, the Company recognizes revenue from the installation or construction of projects and service or short-term projects over time using the cost-based input method. The Company accounts for a contract when: (i) it has approval and commitment from both parties, (ii) the rights of the parties are identified, (iii) payment terms are identified, (iv) the contract has commercial substance, and (v) collectability of consideration is probable. The Company considers the start of a project to be when the above criteria have been met and the Company either has written authorization from the customer to proceed or an executed contract. A detailed breakdown of the five-step process is as follows: Identify the Contract with a Customer The Company receives almost all of its contracts from only two sources, referrals or government bids. In a referral, a client that the Company has an ongoing business relationship refers the Company to perform services. In a government bid, the Company applies to perform services for public projects. The contracts have a pattern of being stand-alone contracts. Identify the Performance Obligations in the Contract The performance obligation of the Company is to perform a contractually agreed upon task for the customer. If the contract is stated to provide only contractual services, then the services are considered the only performance obligation. If the contractual services include design and or engineering in addition to the contract, it is considered a single performance obligation. Determine the Transaction Price The nature of the industry involves a number of uncertainties that can affect the current state of the contract. Variable considerations are the estimates made due to a contract modification in the contractual service. Change orders, claims, extras, or back charges are common in contractual services activity as a form of variable consideration. If there is going to be a contract modification, judgment by management will need to be made to determine if the variable consideration is enforceable. The following factors are considered in determining if the variable consideration is enforceable: 1. The customer’s written approval of the scope of the change order; 2. Current contract language that indicates clear and enforceable entitlement relating to the change order; 3. Separate documentation for the change order costs that are identifiable and reasonable; and 4. The Company’s favorable experience in negotiating change orders, especially as it relates to the specific type of contract and change order being evaluated Once the Company receives a contract, it generates a budget of projected costs for the contract based on the contract price. If the scope of the contract during the contractual period needs to be modified, the Company typically files a change order. The Company does not continue to perform services until the change modification is agreed upon with documentation by both the Company and the customer. There are few times that claims, extras, or back charges are included in the contract. Allocate the Transaction Price to the Performance Obligations in the Contract If there are multiple performance obligations to the contract, the costs must be allocated appropriately and consistently to each performance obligation. In the Company’s experience, usually only one performance obligation is stated per contract. If there are multiple services provided for one customer, the Company has a policy of splitting out the services over multiple contracts. Recognize Revenue When (or As) the Entity Satisfies a Performance Obligations The Company uses the total costs incurred on the project relative to the total expected costs to satisfy the performance obligation. The input method involves measuring the resources consumed, labor hours expended, costs incurred, time lapsed, or machine hours used relative to the total expected inputs to the satisfaction of the performance obligation. Costs incurred prior to actual contract (i.e. design, engineering, procurement of material, etc.) should not be recognized as the client does not have control of the good/service provided. When the estimate on a contract indicates a loss or claims against costs incurred reduce the likelihood of recoverability of such costs, the Company records the entire estimated loss in the period the loss becomes known. Project contracts typically provide for a schedule of billings or invoices to the customer based on the Company’s job to date percentage of completion of specific tasks inherent in the fulfillment of its performance obligation(s). The schedules for such billings usually do not precisely match the schedule on which costs are incurred. As a result, contract revenue recognized in the statement of operations can and usually does differ from amounts that can be billed or invoiced to the customer at any point during the contract. Amounts by which cumulative contract revenue recognized on a contract as of a given date exceed cumulative billings and unbilled receivables to the customer under the contract are reflected as a current asset in the Company’s balance sheet under the captions “Costs and estimated earnings in excess of billings” and “Unbilled accounts receivable.” Amounts by which cumulative billings to the customer under a contract as of a given date exceed cumulative contract revenue recognized on the contract are reflected as a current liability in the Company’s balance sheet under the caption “Billings in excess of costs and estimated earnings.” Disaggregated Revenue For the three months ended March 31, 2020 and 2019, revenues from contracts with customers summarized by segment geography and revenue stream were as follows: Three Months Ended March 31, 2020 March 31, 2019 United States - Service $ 637,757 $ 514,955 Australia - Service 360,231 567,121 United States - Contract - 160,000 Australia - Contract 669,959 462,197 Total $ 1,667,947 $ 1,704,273 Cash and Cash Equivalents Cash and cash equivalents include cash in bank and money market funds as well as other highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents as of March 31, 2020 or December 31, 2019. Stock-Based Compensation The Company recognizes expense for its stock-based compensation based on the fair value of the awards at the time they are granted. We estimate the value of stock option awards on the date of grant using the Black-Scholes model. The determination of the fair value of stock-based payment awards on the date of grant is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the term of the awards, expected term, risk-free interest rate, expected dividends and expected forfeiture rates. The forfeiture rate is estimated using historical option cancellation information, adjusted for anticipated changes in expected exercise and employment termination behavior. Our outstanding awards do not contain market or performance conditions. Income Taxes The Company uses the asset and liability method of accounting for income taxes pursuant to Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 740, Income Taxes The determination of the Company’s provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in the Company’s financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, the Company reassesses these probabilities and records any changes in the financial statements as appropriate. Accrued interest and penalties related to income tax matters are classified as a component of income tax expense. The Company recognizes and measures its unrecognized tax benefits in accordance with ASC 740. Under that guidance, management assesses the likelihood that tax positions will be sustained upon examination based on the facts, circumstances and information, including the technical merits of those positions, available at the end of each period. The measurement of unrecognized tax benefits is adjusted when new information is available, or when an event occurs that requires a change. The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits. The federal income tax returns of the Company are subject to examination by the IRS, generally for the three years after they are filed. The Company’s 2018, 2017, and 2016 income tax returns are still open for examination by the taxing authorities. Fair Value of Financial Instruments Except for the Company’s earn-out liability, the carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. ● Level 1—quoted prices in active markets for identical assets and liabilities; ● Level 2—observable market-based inputs or unobservable inputs that are corroborated by market data; and ● Level 3—significant unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The table below presents a reconciliation of the fair value of the Company’s contingent earn-out obligations that use significant unobservable inputs (Level 3). Balance at December 31, 2019 $ 209,199 Payments - Adjustments to fair value 4,875 Balance at March 31, 2020 $ 214,074 The Company values earn-out obligations using a probability weighted discounted cash flow method. This fair value measurement is based on significant unobservable inputs in the market and thus represents a Level 3 measurement within the fair value hierarchy. This analysis reflects the contractual terms of the purchase agreements (e.g., minimum and maximum payments, length of earn-out periods, manner of calculating any amounts due, etc.) and utilizes assumptions with regard to future cash flows, probabilities of achieving such future cash flows and a discount rate. The contingent earn-out obligations are measured at fair value each reporting period and changes in estimates of fair value are recognized in earnings. Net Income (Loss) Per Common Share The Company computes basic net income (loss) per share by dividing net income (loss) per share available to common stockholders by the weighted average number of common shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of diluted loss per share excludes dilutive securities for the three months ended March 31, 2020 and 2019 because their inclusion would be anti-dilutive. Potentially dilutive securities excluded from the earnings per share calculation for the three months ended March 31, 2020 and 2019 were as follows: March 31, 2020 March 31, 2019 Options to purchase common stock 698,500 968,500 Convertible debt 1,490,500 1,100,000 Totals 2,189,000 2,068,500

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	3. RELATED PARTY TRANSACTIONS The Company has entered into agreements to indemnify its directors and executive officers, in addition to the indemnification provided for in the Company’s articles of incorporation and bylaws. These agreements, among other things, provide for indemnification of the Company’s directors and executive officers for certain expenses (including attorneys’ fees), judgments, fines and settlement amounts incurred by any such person in any action or proceeding, including any action by or in the right of the Company, arising out of such person’s services as a director or executive officer of the Company, any subsidiary of the Company, or any other company or enterprise to which the person provided services at the Company’s request. The Company believes that these provisions and agreements are necessary to attract and retain qualified persons as directors and executive officers. There was $20,000 and $19,500 of management fees expensed for the three months ended March 31, 2020 and March 31, 2019 to Turquino Equity LLC (Turquino”), a significant shareholder and related party. On January 2, 2018, the Company entered into a securities purchase agreement with two of its directors, pursuant to which the Company sold an aggregate principal amount of $400,000 in 12% Convertible Debentures (“2018 Debentures”). On February 8, 2019, the Company and the holders of the 2018 Debentures entered into amendments (the “Amendments”) to the 2018 Debentures. As a result of these changes, management determined debt extinguishment which was applied and the new notes were recorded at their fair value resulting in a discount of approximately $40,000 and a gain on extinguishment of this amount recorded to additional paid in capital. The principal balance was $400,000 and unamortized discount was $31,130 and $125,453, respectively, as of March 31, 2020 and December 31, 2019. Amortization costs of $14,930 and $21,301 were incurred for the quarters ended March 31, 2020 and March 31, 2019 respectively. Of the amount recorded in 2020, $6,000 relates to the notes prior to extinguishment and $9,000 relates to the amended notes. On February 8, 2019, the Company entered into a securities purchase agreement with two of its directors, pursuant to which the Company sold an aggregate principal amount of $150,000 in 10% Convertible Debentures (“2019 Debentures”). The 2019 Debentures, together with any accrued and unpaid interest, is due and payable on February 8, 2021 (the “2021 Maturity Date”). Interest on the 2019 Debentures accrues at the rate of 10% per annum, payable monthly in cash, beginning on March 1, 2019 and through the 2021 Maturity Date. The 2019 Debentures are convertible into common stock at a conversion price of $0.50 per share at the discretion of the holder, with special provisions applying to any holder whose conversion would result in the holder beneficially owning more than 4.99% of the Company’s common stock. In connection with this convertible note payable, the Company recorded a $97,500 discount on debt related to the beneficial conversion feature of the note to be amortized over the life of the note using the effective interest method, or until the note is converted or repaid. The principal balance was $150,000 and unamortized discount was $58,369 and $97,500, respectively, as of March 31, 2020 and December 31, 2019. Amortization costs of $11,807 and $4,053 were incurred for the quarters ended March 31, 2020 and March 31, 2019 respectively.

Significant Concentrations of C

Significant Concentrations of Credit Risk	3 Months Ended
	Mar. 31, 2020
Risks and Uncertainties [Abstract]
Significant Concentrations of Credit Risk	4. SIGNIFICANT CONCENTRATIONS OF CREDIT RISK Cash is maintained at an authorized deposit-taking institution (bank) incorporated in both the United States and Australia and is insured by the U.S. Federal Deposit Insurance Corporation and Australian Securities & Investments Commission up to $250,000 and approximately $186,000 USD in total, respectively. At March 31, 2020 and December 31, 2019, the balance was fully covered under the $250,000 threshold in the United States. In Australia, the balance was fully covered under the $186,000 threshold at March 31, 2020 and $10,563 over at December 31, 2019. Credit risk for trade accounts is concentrated as well because substantially all of the balances are receivable from entities located within certain geographic regions. To reduce credit risk, the Company performs ongoing credit evaluations of its customers’ financial conditions but does not generally require collateral. In addition, at March 31, 2020, approximately 27% of the Company’s accounts receivable were from two customers at 16% and 11%. At December 31, 2019, one of the Company’s accounts receivable was due from one customer at approximately 13%.

Major Customers

Major Customers	3 Months Ended
	Mar. 31, 2020
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantsWeightedAverageRemainingContractualTerm2
Major Customers	5. MAJOR CUSTOMERS During the three months ended March 31, 2020, there was two customers with a concentration of 10% or higher of the Company’s revenue at 13% and 12%. During the three months ended March 31, 2019, there was no customers with a concentration of 10% or higher of the Company’s revenue.

Uncompleted Contracts

Uncompleted Contracts	3 Months Ended
	Mar. 31, 2020
Contractors [Abstract]
Uncompleted Contracts	6. UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are summarized as follows at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Costs incurred on uncompleted contracts $ 546,468 $ 465,686 Estimated earnings 357,144 454,132 Costs and estimated earnings earned on uncompleted contracts 903,612 919,818 Billings to date 792,473 750,769 Costs and estimated earnings in excess of billings on uncompleted contracts 111,139 169,049 Costs and earnings in excess of billings on completed contracts (119,219 ) (190,102 ) $ (8,080 ) $ (21,053 ) Costs in excess of billings $ 29,850 $ 26,045 Billings in excess of cost (37,930 ) (47,098 ) $ (8,080 ) $ (21,053 )

Leases

Leases	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	7. LEASES Operating Leases For leases with a term of 12 months or less, the Company is permitted to make and has made an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities, and we recognize lease expense for such leases on a straight-line basis over the lease term. The Company signed new leases in January 2019 for a Dallas, Texas shared office space, which ended in December 2019 and is now on a month to month basis. The Company’s current office space in Kunda Park, Queensland Australia, which started in May 2018 and expires in May 2023. The Company’s office in Downingtown, Pennsylvania was signed in July 2019 and expires June 2020. On March 25, 2019, the Company signed a lease for new office space in Brisbane, Australia which has a fixed 3% increase annually expiring in March 2025 and includes a renewal period of three years that management is reasonably certain will be exercised. The Company analyzed this lease and determined that this agreement meets the definition of a lease under ASC 842, as it provides management with the exclusive right to direct the use of and obtain substantially all of the economic benefits from the identified leased asset, which is the office space. Management also analyzed the terms of this arrangement and concluded it should be classified as an operating lease, as none of the criteria were met for finance lease classification. As there was only one identified asset, no allocation of the lease payments was deemed necessary. Management did not incur any initial direct costs associated with this lease. As of the March 25, 2019 commencement date, a right to use asset and lease liability of $108,073 was recorded on the condensed consolidated balance sheet based on the present value of payments in the lease agreement. Per review of the lease agreement, there was no variable terms identified and there is no implicit rate stated. Therefore, the Company determined the present value of the future minimum lease payments based on its incremental borrowing rate. The incremental borrowing rate was determined to be 10%, as this is the rate which represents the incremental borrowing rate for the Company, on a collateralized basis, in a similar economic environment with similar payment terms. On February 27, 2020, the Company extended the lease in Kunda Park through April 30, 2024, with a three-year renewed option which management is reasonably certain to exercise. The Company analyzed this lease and determined that this agreement meets the definition of a lease under ASC 842, as it provides management with the exclusive right to direct the use of and obtain substantially all of the economic benefits from the identified leased asset, which is the office space. Management also analyzed the terms of this arrangement and concluded it should be classified as an operating lease, as none of the criteria were met for finance lease classification. As there was only one identified asset, no allocation of the lease payments was deemed necessary. Management did not incur any initial direct costs associated with this lease. As of the February 27, 2020 renewal date, the right to use asset and lease liability increased by $130,736 was recorded on the condensed consolidated balance sheet based on the present value of payments in the lease agreement. Per review of the lease agreement, there was no variable terms identified and there is no implicit rate stated. Therefore, the Company determined the present value of the future minimum lease payments based on its incremental borrowing rate. The incremental borrowing rate was determined to be 10%, as this is the rate which represents the incremental borrowing rate for the Company, on a collateralized basis, in a similar economic environment with similar payment terms. The future minimum payments on the office space leases for each of the next seven years and in the aggregate amount to the following: 2020 $ 50,123 2021 57,901 2022 58,638 2023 35,080 2024 26,856 Thereafter 6,763 Total lease payments 235,362 Present value discount 17,123 Total operating lease liabilities $ 252,486 The weighted-average remaining term of the Company’s operating leases was 5.9 years and the weighted-average discount rate used to measure the present value of the Company’s operating lease liabilities was 9.7% as of March 31, 2020. Rent expense for each of the three months ended March 31, 2020 and 2019 amounted to approximately $19,201 and $23,000 respectively and is included in “General and Administrative” expenses on the related statements of operations. Right of use assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease right of use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The operating lease right of use asset also excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. In determining the discount rate to use in calculating the present value of lease payments, the Company estimates the rate of interest it would pay on a collateralized loan with the same payment terms as the lease by utilizing bond yields traded in the secondary market to determine the estimated cost of funds for the particular tenor. Finance Leases Under the new leasing standard, ASU 2016-02, Leases (Topic 842), (“ASU 2016-02”), leases that are more than one year in duration are capitalized and recorded on the balance sheet. Some of the Company’s leases, specifically for automobiles and office space, offer an option to extend the term of such leases. At March 31, 2020, the Company had 14 finance leases with an aggregate net book value of $383,547. The obligations are payable in monthly installments ranging from approximately $503 to $1,578 with interest rates from 3.0% to 5.57% per annum. The leases are secured by the related equipment. Approximate payments to be made on these finance lease obligations are as follows: 2020 $ 68,256 2021 86,228 2022 78,381 2023 82,924 2024 71,392 Thereafter 14,070 Finance lease obligation 401,251 Less: amounts representing interest 31,476 Less: current maturities of finance lease obligations 76,240 Finance lease obligations, non-current $ 293,535

Debt

Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Debt	8 DEBT Long-term debt consisted of the following: Equipment Notes Payable March 31, 2020 December 31, 2019 Note payable with monthly payments of $1,294, including interest at 14.72% per annum through March 2023. $ 33,567 $ 40,733 Note payable with monthly payments of $1,063, including interest at 5.76% per annum through April 2021. 7,181 10,276 Note payable with monthly payments of $983, including interest at 4.90% per annum through August 2024. 46,407 48,566 Total: $ 87,155 $ 99,575 Less current portion: (25,187 ) (27,435 ) Total non-current portion: $ 61,968 $ 72,140 As of March 31, 2020, approximate principal payments to be made on these debt obligations are as follows: Year ending December 31: Amount 2020 $ 18,974 2021 19,769 2022 18,726 2023 22,523 2024 7,163 Thereafter - Notes payable obligation $ 87,155 2018 Convertible Note Payable On January 2, 2018, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with two of its directors, pursuant to which the Company sold an aggregate principal amount of $400,000 in 12% Convertible Debentures (“Debentures”), convertible into shares of the Company’s common stock at a conversion price of $0.75 per share. The Debentures, together with any accrued and unpaid interest, become due and payable on January 2, 2020 (the “Maturity Date”). Interest on the Debentures accrues at the rate of 12% per annum, payable monthly in cash, beginning on February 1, 2018 and through the Maturity Date. The Debentures are convertible into common stock at a conversion price of $0.75 per share at the discretion of the holder, with special provisions applying to any holder whose conversion would result in the holder beneficially owning more than 4.99% of the Company’s common stock. In connection with this convertible note payable, the Company recorded a $395,000 discount on debt, related to the beneficial conversion feature of the note to be amortized over the life of the note using the effective interest method, or until the note is converted or repaid. On February 8, 2019, the 2018 Debentures were amended to reduce the interest rate to 10% and reduce the conversion price to $0.50 (the “Revised Debentures”), providing the issuance of an additional 266,667 shares upon conversion. In conjunction with these amendments, the convertible note was re-evaluated in accordance with ASC 470-50 - Debt Modifications and Extinguishments As the holders of the Revised Debentures are related parties to the Company, provides for treatment as a capital contribution of $216,460, which represents the related extinguishment loss and will instead be recorded within the Company’s Additional Paid in Capital balance. In connection with the Revised Debentures, the Company incurred $2,500 of legal fees and recorded a $160,000 beneficial conversion feature, both of which are recorded as a discount on debt and amortized over the life of the note using the effective interest method, or until the note is converted or repaid. On February 8, 2019, the Debentures were amended to reduce the interest rate to 10% and reduce the conversion price to $0.50 (the “Revised Debentures”), providing the issuance of an additional 266,667 shares upon conversion. In conjunction with these amendments, the convertible note was re-evaluated in accordance with ASC 470-50 - Debt Modifications and Extinguishments provides for treatment as a capital contribution, whereby the related extinguishment loss will instead be recorded within the Company’s Additional Paid in Capital balance. On January 3, 2020, the Company entered into an amendment agreement (the “Amendment”) with two of its directors (the “Holders”), to convertible notes issued by the Company to the Holders in January 2018 (the “2018 Notes”). Pursuant to the Amendment, which was effective as of January 2, 2020, the maturity date of the 2018 Notes was amended from January 2, 2020 to February 8, 2021, and the Holders waived any defaults that might have occurred prior to the date of the Amendment. In conjunction with this amendment, the convertible note was re-evaluated in accordance with ASC 470-50 - Debt Modifications and Extinguishments The principal balance was $400,000 and unamortized discount was $31,130 and $125,453, respectively, as of March 31, 2020 and December 31, 2019. Amortization costs of $5,576 and $21,301 were incurred for the quarters ended March 31, 2020 and March 31, 2019 respectively. 2019 Convertible Note Payable On February 8, 2019, the Company entered into a securities purchase agreement with two of its directors, pursuant to which the Company sold an aggregate principal amount of $150,000 in 10% Convertible Debentures (the “2019 Debentures”). The 2019 Debentures, together with any accrued and unpaid interest, become due and payable on February 8, 2021 (the “2021 Maturity Date”). Interest on the 2019 Debentures accrues at the rate of 10% per annum, payable monthly in cash, beginning on March 1, 2019 and through the 2021 Maturity Date. The 2019 Debentures are convertible into common stock at a conversion price of $0.50 per share at the discretion of the holder, with special provisions applying to any holder whose conversion would result in the holder beneficially owning more than 4.99% of the Company’s common stock. In connection with this convertible note payable, the Company recorded a $97,500 discount on debt, related to the beneficial conversion feature of the note to be amortized over the life of the note using the effective interest method, or until the note is converted or repaid. The principal balance was $150,000 and unamortized discount was $58,369 and $97,500, respectively, as of March 31, 2020 and December 31, 2019. Amortization costs of $11,807 and $4,053 were incurred for the quarters ended March 31, 2020 and March 31, 2019 respectively. 2019 Convertible Note Financing On October 17, 2019, the Company entered into a securities purchase agreement with FirstFire Global Opportunities Fund LLC (“FirstFire”), an unrelated third party, pursuant to which it sold a $110,000 convertible note (the “2019 Note”) to FirstFire for gross proceeds of $100,000, with an original discount issuance of $10,000. The transaction closed on October 23, 2019 upon receipt of the funds from FirstFire. The Company incurred $5,000 of legal fees for the transaction. Both the legal fees and original issue discount are amortized over the life of the agreement. The 2019 Note will mature on October 17, 2020 and will bear interest at the rate of 8% per annum, which interest will be payable on the maturity date or any redemption date, and may be paid, in certain conditions, through the issuance of common shares, at the Company’s discretion. The Company makes a monthly principal payment to FirstFire of $6,000 on the 17 th The 2019 Note will be convertible into the Company’s common stock at a conversion price of $0.50 per share (the “Fixed Conversion Price”) at the discretion of the holder. At no time will FirstFire be entitled to convert any portion of the 2019 Note to the extent that after such conversion, FirstFire (together with its affiliates) would beneficially own more than 4.99% of the Company’s outstanding common stock as of such date. The 2019 Note contains standard anti-dilution protection. The 2019 Note includes customary event of default provisions and provides for a default interest rate of 15%. Upon the occurrence of an event of default, FirstFire may require the Company to redeem all or any portion of the 2019 Note (including all accrued and unpaid interest), in cash, at a price equal to the product of (A) the amount to be redeemed multiplied by (B) 125%. In addition, upon an event of default, the conversion price would be the lower of (i) the Fixed Conversion Price or (ii) 75% of the lowest closing price of our common stock during the 10 trading days prior to the conversion date. The principal balance was $110,000 and unamortized discount was $11,273 at March 31, 2020. 2020 Convertible Note Financing On January 15, 2020, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with FirstFire, an unrelated third party, pursuant to which the Company sold a $85,250 principal amount convertible note (the “Note”) to the Investor for gross proceeds of $77,500, with an original discount issuance of $7,750. The transaction closed on January 16, 2020 upon receipt of the funds from the Investor. The Company incurred $2,500 of legal fees for this transaction. The Note will mature on January 15, 2021 and will bear interest at the rate of 8% per annum, which interest will be payable on the maturity date or any redemption date and may be paid, in certain conditions, through the issuance of common shares, at the discretion of the Company. The Company shall make a monthly principal payment to the Investor of $4,500 on the 15 th The Note will be convertible into the Company’s common shares, par value $0.0001 per share (“Common Stock”) at a conversion price of $0.50 per share (the “Fixed Conversion Price”) at the discretion of the holder. At no time will the Investor be entitled to convert any portion of Convertible Note to the extent that after such conversion, the Investor (together with its affiliates) would beneficially own more than 4.99% of our outstanding Common Stock as of such date. The Note contains standard anti-dilution protection. The Note includes customary event of default provisions and provides for a default interest rate of 15%. Upon the occurrence of an event of default, the Investor may require the Company to redeem all or any portion of the Note (including all accrued and unpaid interest), in cash, at a price equal to the product of (A) the amount to be redeemed multiplied by (B) 125%. In addition, upon an event of default, the conversion price would be the lower of (i) the Fixed Conversion Price or (ii) 75% of the lowest closing price of the Common Stock during the 10 trading days prior to the conversion date. On March 26, 2020, the monthly principal payment was reduced to $500. The principal balance of the Note was $85,250 and unamortized discount was $8,144 at March 31, 2020. For the three months ended March 31, 2020, the Company incurred interest expense of $51,527, of which $5,576 related to the amortization of the 2018 Debentures debt discount, $11,807 for the 2019 Debentures debt discount, $3,939 for the 2019 First Fire Note, and $2,106 for the 2020 First Fire Notes. For the three months ended March 31, 2019, the Company incurred interest expense of $36,095, of which $21,301 related to the amortization of the 2018 Debentures debt discount and $1,626 for the 2019 Debentures debt discount.

Note Payable

Note Payable	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Note Payable	9. NOTE PAYABLE On August 21, 2018, PVBJ entered into a loan and security agreement (the “Credit Agreement”) with Thermo. The Credit Agreement provides for a revolving line of credit in an amount not to exceed $350,000, which is evidenced by a promissory note issued by PVBJ to Thermo (the “Note”). Pursuant to the Credit Agreement, PVBJ granted a security interest to Thermo in all of its assets. In addition, pursuant to a limited recourse guaranty, Andrew Hidalgo, the Company’s Chief Executive Officer personally guaranteed the repayment of the Credit Agreement under certain conditions. Pursuant to the terms of the Credit Agreement, the Company is permitted to borrow up to $350,000 under the revolving credit line, under a borrowing base equal to the lesser of (i) or 85% of Eligible Accounts (as defined in the Credit Agreement). Borrowings under the Credit Agreement may be used for working capital and to refinance certain existing debt of PVBJ. The Credit Agreement contains certain customary representations and warranties, affirmative and negative covenants, and events of default. Principal covenants include a debt service coverage ratio of not less than 1.15 to 1.0, a fixed charge coverage ratio of not less than 1.15 to 1.0, and maintaining a tangible net worth of at least $150,000, excluding intercompany loans to the Company. The loan commitment expires on August 21, 2020. As of March 31, 2020, the Company was not in compliance with these covenants. However due to the subsequent sale of PVBJ, Thermo had deemed it to have passed. The facility was increased to $400,000 in August of 2019. The interest rate applicable to revolving loans under the Credit Agreement is prime plus 5.0%, subject to a minimum interest rate of 9.5%. The Company paid a loan commitment fee of $7,000, of which $3,500 was paid on closing, and $3,500 was paid on the Note’s first anniversary. The Company will also pay a monthly monitoring fee during the term of the Credit Agreement of 0.33% of the average outstanding balance, payable monthly in arrears. The Company may prepay the Note at any time and terminate the Credit Agreement. In the event that the Company terminates the Credit Agreement, the Company will pay Thermo an early termination fee equal to 4% of the pro rata portion, which pro rata portion is determined by multiplying $400,000 by the number of months prior to the second anniversary of the effective date of the Credit Agreement and then dividing that by 24. The obligations of PVBJ under the Credit Agreement may be accelerated upon the occurrence of an event of default under the Credit Agreement, which includes customary events of default including, without limitation, payment defaults, defaults in the performance of affirmative and negative covenants, the inaccuracy of representations or warranties, cross-defaults, bankruptcy and insolvency related defaults, defaults relating to judgments, an ERISA reportable event occurs, a change of control and a change in the Company’s financial condition that could have a material adverse effect on the Company. As of March 31, 2020, funds totaling $49,162 were available for borrowing under the Credit Agreement. For the three months ended March 31, 2020 and 2019, the Company incurred interest expense of $10,692 and $8,847, respectively, related to interest for the Thermo credit line.

Contract Backlog

Contract Backlog	3 Months Ended
	Mar. 31, 2020
Contract Backlog
Contract Backlog	10. CONTRACT BACKLOG As of March 31, 2020, the Company had a contract backlog approximating $472,052 with anticipated direct costs to complete approximating $352,833. At December 31, 2019, the Company had a contract backlog approximating $551,850, with anticipated direct costs to completion approximating $454,132.

Goodwill and Other Intangibles

Goodwill and Other Intangibles	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangibles	11. GOODWILL AND OTHER INTANGIBLES The tables below present a reconciliation of the Company’s goodwill and intangibles: Goodwill Balance at December 31, 2019 $ 1,373,621 Adjustments - Balance at March 31, 2020 $ 1,373,621 Intangibles – customer list Balance at December 31, 2019 $ 63,161 Amortization (5,121 ) Balance at March 31, 2020 $ 58,040 The customer list will continue to be amortized at $5,121 a quarter until December 31, 2022. The remaining $1,707 will be amortized in January 2023.

Stock Options Awards and Grants

Stock Options Awards and Grants	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Stock Options Awards and Grants	12. STOCK OPTIONS AWARDS AND GRANTS A summary of the stock option activity and related information for the 2016 Incentive Stock Option Plan from December 31, 2019 to March 31, 2020 is as follows: Shares Weighted- Weighted-Average Aggregate Outstanding at December 31, 2019 698,500 0.31 2.40 $ 216,535 Grants - - - - Exercised - - - - Canceled - - - - Outstanding at March 31, 2020 698,500 0.43 1.48 $ 216,535 Exercisable at March 31, 2020 618,375 0.01 .94 $ 132,500 The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on options with an exercise price less than the Company’s weighted average grant date stock price of $0.3958 per share, which would have been received by the option holders had those option holders exercised their options as of that date. Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from an index of historical stock prices of comparable entities until sufficient data exists to estimate the volatility using the Company’s own historical stock prices. Management determined this assumption to be a more accurate indicator of value. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For incentive options granted to employees, the Company accounts for the expected life in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The fair value of stock-based payment awards was estimated using the Black-Scholes pricing model. As of March 31, 2020, there was $26,676 of unrecognized compensation expense. As of December 31, 2019, there was $32,642 of unrecognized compensation expense.

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Segment Information	13. SEGMENT INFORMATION Our business is organized into two reportable segments: renewable systems integration revenue and non-renewable systems integration revenue. The reporting segments follow the same accounting policies used in the preparation of the Company’s unaudited condensed consolidated financial statements. The following represents selected information for the Company’s reportable segments for the three months ended March 31, 2020 and 2019. March 31, 2020 December 31, 2018 Assets by Segment Renewable systems integration $ 1,634,491 $ 1,642,592 Non-renewable systems integration 1,819,501 1,825,839 3,453,992 $ 3,468,431 For the Three Months Ended March 31, 2020 March 31, 2019 Revenue by segment Renewable systems integration $ 21,165 $ 49,514 Non-renewable system integration 1,646,782 1,654,759 $ 1,667,947 $ 1,704,273 Cost of sales by segment Renewable systems integration $ 12,324 $ 37,785 Non-renewable system integration 1,306,191 1,158,653 $ 1,318,515 $ 1,196,438 Operating expenses Renewable Systems integration $ 103,723 $ 167,540 Non-renewable system Integration 443,331 459,012 $ 547,054 $ 626,552 Operating (loss) income by segment Renewable Systems integration $ (94,882 ) $ (155,811 ) Non-renewable system Integration (102,740 ) 37,094 $ (197,622 ) $ (118,717 )

Income Tax

Income Tax	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax	14. INCOME TAX For the three months ended March 31, 2020 and 2019, the Company did not record any income tax expense or benefit. No tax benefit has been recorded in relation to the pre-tax loss for the three months ended March 31, 2020 and 2019, due to a full valuation allowance to offset any deferred tax asset related to net operating loss carry forwards attributable to the losses. In response to the COVID-19 pandemic, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law in March 2020. The CARES Act lifts certain deduction limitations originally imposed by the Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”). Corporate taxpayers may carryback net operating losses (NOLs) originating between 2018 and 2020 for up to five years, which was not previously allowed under the 2017 Tax Act. The CARES Act also eliminates the 80% of taxable income limitations by allowing corporate entities to fully utilize NOL carryforwards to offset taxable income in 2018, 2019 or 2020. Taxpayers may generally deduct interest up to the sum of 50% of adjusted taxable income plus business interest income (30% limit under the 2017 Tax Act) for 2019 and 2020. The CARES Act allows taxpayers with alternative minimum tax credits to claim a refund in 2020 for the entire amount of the credits instead of recovering the credits through refunds over a period of years, as originally enacted by the 2017 Tax Act. In addition, the CARES Act raises the corporate charitable deduction limit to 25% of taxable income and makes qualified improvement property generally eligible for 15-year cost-recovery and 100% bonus depreciation. The enactment of the CARES Act did not result in any material adjustments to our income tax provision for the three months ended March 31, 2020, or to our net deferred tax assets as of March 31, 2020.

Equity Purchase Agreement

Equity Purchase Agreement	3 Months Ended
	Mar. 31, 2020
Equity Purchase Agreement Abstract
Equity Purchase Agreement	15. EQUITY PURCHASE AGREEMENT On March 12, 2019, the Company entered into an equity purchase agreement (the “Equity Purchase Agreement”) and a registration rights agreement (the “Registration Rights Agreement”) with an accredited investor (the “Investor”), pursuant to which the Investor has agreed to purchase from the Company up to $450,000 in shares (the “Shares”) of the Company’s common stock, subject to certain limitations and conditions set forth in the Equity Purchase Agreement. Additionally, on March 12, 2019, the Company agreed to donate 35,000 shares of common stock to the manager of the Investor. The Company recorded value of these shares at the market price and is included in general and administrative expenses. On June 24, 2019, the Company provided written notice to the Investor that the Company elected to terminate the Equity Agreement, effective immediately. No Shares were sold pursuant to the Equity Purchase Agreement. On August 30, 2019, the 35,000 donation shares were returned to the Company and canceled. GHS Investments On July 9, 2019, the Company entered into an equity financing agreement (the “Purchase Agreement”) and a registration rights agreement (the “Registration Rights Agreement”) with GHS Investments LLC (“GHS”), pursuant to which GHS has agreed to purchase from the Company up to $3,000,000 in shares (the “Shares”) of the Company’s common stock, subject to certain limitations and conditions set forth in the Purchase Agreement. Additionally, the Company issued 30,000 shares to GHS as a commitment fee including in the balance sheet under deferred offering cost along with $90,000 in legal fees. Under the Purchase Agreement, the Company has the right, from time to time at its sole discretion and subject to certain conditions, to direct GHS to purchase shares of common stock on any business day (a “Put”), provided that at least ten trading days has passed since the most recent Put. The purchase price of shares of common stock pursuant to the Purchase Agreement will be 80% of the lowest trading price of the common stock during the 10 trading days prior to the Put (the “Pricing Period”). Such sales of common stock by the Company, if any, may occur from time to time, at the Company’s option, over the 24-month period commencing on July 31, 2019. The number of Shares that the Company may direct GHS to purchase per Put is limited by the average daily trading volume of the common stock prior to the Put, as follows: i. If between zero (0) to fifteen thousand (15,000) Shares are traded on average per day during the Pricing Period, the relevant Put shall be capped to fifteen thousand (15,000) Shares; ii. If between fifteen thousand and one (15,001) Shares to thirty thousand (30,000) Shares are traded on average per day, the relevant Put shall be capped to thirty thousand (30,000) Shares; iii. If between thirty thousand and one (30,001) Shares to sixty thousand (60,000) Shares are traded on average per day, the relevant Put shall be capped to sixty thousand (60,000) Shares; iv. If between sixty thousand and one (60,001) Shares to one hundred and fifty thousand (150,000) Shares are traded on average per day, the relevant Put shall be capped to one hundred and fifty thousand (150,000) Shares; and v. If the average daily traded volume for the Pricing Period is equal to or greater than one hundred fifty thousand and one (150,001) Shares, then the relevant Put shall be limited to an amount which equals two times (2x) the average daily volume for the Shares during the Pricing Period. In all instances, the Company may not sell shares of its common stock to GHS under the Purchase Agreement if it would result in GHS beneficially owning more than 4.99% of the Company’s common stock. In addition, no Put can be made in an amount that exceeds $400,000. The Company has sold an aggregate of 63,000 shares for proceeds of $19,827 during the three months ended March 31, 2020.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2020
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	16. RECENT ACCOUNTING PRONOUNCEMENTS In February 2016, the FASB issued ASU 2016-02 and issued subsequent amendments to the initial guidance thereafter. This ASU requires an entity to recognize a right of use asset and lease liability for all leases with terms of more than 12 months. Recognition, measurement and presentation of expenses will depend on classification of the underlying lease as either finance or operating. Similar modifications have been made to lessor accounting in-line with revenue recognition guidance. The amendments also require certain quantitative and qualitative disclosures about leasing arrangements. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The new standard was effective for the Company on January 1, 2019. Entities are required to adopt ASU 2016-02 using a modified retrospective transition method. Full retrospective transition is prohibited. The guidance permits an entity to apply the standard’s transition provisions at either the beginning of the earliest comparative period presented in the financial statements or the beginning of the period of adoption (i.e., on the effective date). The Company adopted the new standard on its effective date. The new standard provides several optional practical expedients in transition. The Company elected the ‘package of practical expedients’, which permits it not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company did not elect the use-of hindsight or the practical expedient pertaining to land easements; the latter not being applicable to it. The new standard also provides practical expedients for an entity’s ongoing accounting. The Company elected the short-term lease recognition exemption for all leases that qualify. This means, for those leases that qualify, the Company will not recognize right of use assets or lease liabilities, and this includes not recognizing right of use assets or lease liabilities for existing short-term leases of those assets in transition. The Company also elected the practical expedient not to separate lease and non-lease components for all of its leases in existence at December 31, 2019, which means all consideration that is fixed, or in-substance fixed, relating to the non-lease components will be captured as part of the Company’s lease components for balance sheet purposes. For the year ended December 31, 2019, the Company recognized additional lease liabilities of $261,047 with corresponding right of use assets of the same amount based on the present value of the remaining minimum rental payments for existing leases on its Consolidated Balance Sheets. See Note 7, “Leases,” above, for additional lease disclosures. In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (ASC 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”). ASU 2018-07 simplifies the accounting for nonemployee share-based payment transactions. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The new standard will become effective for the Company beginning January 1, 2019, with early adoption permitted. The Company has adopted this standard and has no impact on its consolidated financial statements and disclosures. In August 2018, the FASB issue ASU 2018-13, Fair Value Measurement (ASC 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement, which modifies the disclosure requirements for fair value measurements by removing, modifying, or adding certain disclosures. The new standard will become effective for the Company January 1, 2020, with early adoption permitted. The Company has adopted this standard and has no impact on its consolidated financial statements and disclosures. Management does not believe there would have been a material effect on the accompanying financial statements had any other recently issued, but not yet effective, accounting standards been adopted in the current period.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	17. GOING CONCERN At each reporting period, the Company evaluates whether there are conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The Company’s evaluation entails analyzing prospective operating budgets and forecasts for expectations of the Company’s cash needs and comparing those needs to the current cash and cash equivalent balances. The Company is required to make certain additional disclosures if it concludes substantial doubt exists and it is not alleviated by the Company’s plans or when its plans alleviate substantial doubt about the Company’s ability to continue as a going concern. The condensed consolidated financial statements have been prepared assuming that we will continue as a going concern. This basis of accounting contemplates the recovery of the Company’s assets and the satisfaction of liabilities in the normal course of business. These condensed consolidated financial statements do not include any adjustments to the specific amounts and classifications of assets and liabilities, which might be necessary should we be unable to continue as a going concern. On March 11, 2020, the World Health Organization declared the novel strain of coronavirus (COVID-19), a global pandemic and recommended containment and mitigation measures worldwide. As of the date of this filing, the Company has sold its office in the U.S.; Australia remains fully operational as the Company’s operations service governmental offices and hospitals. We have adjusted certain aspects of the Company’s operations to protect its employees and customers while still meeting customers’ needs for vital services. The Company will continue to monitor the situation closely and it is possible that we will implement further measures. In light of the uncertainty as to the severity and duration of the pandemic, the impact on the Company’s revenues, profitability and financial position is uncertain at this time. As reflected in the quarterly financial statements, the Company has a net loss of $254,024 and net cash used in operations of $22,348 for the quarter ended March 31, 2020. In addition, the Company is a start up in the renewable energy space and has generated limited revenues to date. On January 15, 2020, H/Cell Energy Corporation (the “Company”) entered into a securities purchase agreement (the “Purchase Agreement”) with FirstFire Global Opportunities Fund LLC (the “Investor”), an unrelated third party, pursuant to which the Company sold a $85,250 principal amount convertible note (the “Note”) to the Investor for gross proceeds of $77,500, with an original discount issuance of $7,750 (the “Offering”). The transaction closed on January 16, 2020 upon receipt of the funds from the Investor. The Company incurred $2,500 of legal fees for this transaction. The Note will mature on January 15, 2021 and will bear interest at the rate of 8% per annum, which interest will be payable on the maturity date or any redemption date and may be paid, in certain conditions, through the issuance of common shares, at the discretion of the Company. The Company shall make a monthly principal payment to the Investor of $4,500 on the 15th day of each month, starting February 15, 2020. The Company also has the right, at any time, to repay all or a part of the Note, on at least one prior business days’ notice, in an amount equal to 115% of the principal being repaid, plus any accrued but unpaid interest on the principal amount being repaid. On January 3, 2020, H/Cell Energy Corporation (the “Company”) entered into an amendment agreement the “Amendment”) with two of its directors (the “Holders”), to convertible notes issued by the Company to the Holders in January 2018 (the “Notes”). Pursuant to the Amendment, which was effective as of January 2, 2020, the maturity date of the Notes was amended from January 2, 2020 to February 8, 2021, and the Holders waived any defaults that might have occurred prior to the date of the Amendment. On February 1, 2018, we entered into a stock purchase agreement (the “Purchase Agreement”) by and among us, PVBJ, Inc., a New Jersey corporation (“PVBJ”), and Benis Holdings LLC, PVBJ’s sole shareholder (“Benis Holdings”). Pursuant to the Purchase Agreement, we acquired all of PVBJ’s issued and outstanding capital stock from Benis Holdings for a Cash Purchase Price of $221,800 (the “Cash Purchase Price”) and 444,445 shares of our common stock per share having an aggregate value of $1,000,000.00 (the “Acquisition Shares”). The Acquisition Shares were issued at the closing and the Cash Purchase Price was to be paid to Benis Holdings from positive earnings before taxes of PVBJ, with Benis Holdings to receive 50% of annual earnings before taxes of PVBJ until such time as Benis Holdings has received the full Cash Purchase Price (“Positive Earnings Criteria”), which Positive Earnings Criteria PVBJ never accomplished. Further, in connection with our acquisition of PVBJ, the Company entered into an employment agreement with Paul V. Benis, Jr. (the “Employment Agreement”) to serve as its Executive Vice President for a period of three years at an annual salary of $150,000 in return for Paul V. Benis’ oversight of PVBJ’s business operations. Upon acquiring PVBJ, PVBJ became our wholly owned subsidiary. After we acquired PVBJ, PVBJ executed a March 10, 2020 Promissory Note whereby Thermo Communications Funding, LLC (“Thermo”) became PVBJ’s lending facility (the “Note”). As indicated below under Item 18 (Subsequent Events), the Company has resold PVBJ back to PVBJ. On April 21, 2020, the Company’s Board of Directors authorized the Company’s resale of PVBJ back to PVBJ pursuant to the terms contained in the Resale and Release agreement as follows: (a) Benis Holdings LLC will apply the $221,800 Cash Purchase Price as consideration towards the purchase of PVBJ; (b) Paul Benis agrees to apply the remaining salary due to him, as prorated from the Closing Date to the expiration date of the Employment Agreement (January 31, 2021), to the purchase of PVBJ by Benis Holdings LLC as additional consideration thereof, at which time the Company will have no further salary obligation to Paul Benis, who will then be deemed to have resigned as the Company’s executive officer; and (c) as additional consideration for the purchase of PVBJ by Benis Holdings LLC, PVBJ shall continue to be responsible for the Note. Management has evaluated the significance of these conditions and under these circumstances expects that its current cash resources, operating cash flows and ability to get financing would be sufficient to sustain operations for a period greater than one year from the quarterly report issuance date. The Company still has access to, and the ability for, financing via issuing convertible notes as the Company has done in January 2020. The Company has also extended some previous notes terms maturities with related parties and may continue to do so. Due to the sale of PVBJ, the Company has alleviated liabilities on its balance sheet such as the line of credit due in August 2020, earn out payable, and other notes payables relating to vehicles. Our creditor on the convertible note due in 2020 has expressed a willingness to refinance and/or extend the terms. Due to COVID-19 there has been various tax breaks and loan possibilities that the Company may take advantage of. In addition, the operating budget of Pride projects to produce enough cash flow to continue to cover expenses and between January 1, 2020 and March 31, 2020, the Company has sold an aggregate of 63,000 shares of Common Stock to GHS under the Purchase Agreement for working capital and for the aggregate net proceeds of $19,833, therefore, the identified conditions noted above have alleviated the substantial doubt.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	18. SUBSEQUENT EVENTS On April 7, 2020, the Company filed a Post-Effective Amendment No. 1 (“Post Effective S-1”) to the Registration Statement on Form S-1 (File No. 333-23273) (the “Registration Statement), as originally declared effective by the Securities and Exchange Commission (“SEC”) on July 31, 2019. The Post Effective S-1 was filed pursuant to the undertakings in Item 17 of the Registration Statement to (i) include the information contained in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2019 that was filed with the SEC on March 25, 2020 and (ii) update certain other information in the Registration Statement. The information included in the Post Effective S-1 amends the Registration Statement and the prospectus contained therein. No additional securities were registered under this Post-Effective S-1. The SEC declared the Post Effective S-1 effective on April 15, 2020. On April 21, 2020, the Company’s Board of Directors authorized the Company’s resale of PVBJ back to PVBJ pursuant to the terms contained in a Resale and Release agreement, as follows: (a) Benis Holdings LLC will apply the $221,800 Cash Purchase Price as consideration towards the purchase of PVBJ; (b) Paul Benis agrees to apply the remaining salary due to him, as prorated from the Closing Date to the expiration date of his Employment Agreement (January 31, 2021), to the purchase of PVBJ by Benis Holdings LLC as additional consideration thereof, at which time the Company will have no further salary obligation to Paul Benis, who will then be deemed to have resigned as the Company’s executive officer; and (c) as additional consideration for the purchase of PVBJ by Benis Holdings LLC, PVBJ shall continue to be responsible for the Note. The Resale Agreement provides that the Parties mutually release one another and discharge and release the other party (and their respective current and former officers, directors, employees, shareholders, note holders, attorneys, assigns, agents, representatives, predecessors, and successors in interest), from any and all claims, demands, obligations, or causes of action. On April 21, 2020, we filed a Form 8-K disclosing the terms of the April 21, 2020 Resale and Release Agreement, which agreement was filed as an exhibit thereto. On May 5, 2020, the Company entered into a term note with Comerica Bank, with a principal amount of $20,000 thousand pursuant to the Paycheck Protection Program (“PPP Term Note”) under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The PPP Loan is evidenced by a promissory note. The PPP Term Note bears interest at a fixed annual rate of 1.00%, with the first six months of interest deferred. Beginning in November 2020, the Company will make 18 equal monthly payments of principal and interest with the final payment due in April 2022. The PPP Term Note may be accelerated upon the occurrence of an event of default. The PPP Term Note is unsecured and guaranteed by the United States Small Business Administration. The Company may apply to PNC for forgiveness of the PPP Term Note, with the amount which may be forgiven equal to the sum of payroll costs, covered rent and mortgage obligations, and covered utility payments incurred by the Company during the eight-week period beginning upon receipt of PPP Term Note funds, calculated in accordance with the terms of the CARES Act. At this time, we are not in a position to quantify the portion of the PPP Term Note that will be forgiven.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and following the requirements of the Securities and Exchange Commission (“SEC”) for interim reporting. As permitted under those rules, certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. These interim financial statements have been prepared on the same basis as the Company’s annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for a fair statement of the Company’s financial information. These interim results are not necessarily indicative of the results to be expected for the year ending December 31, 2020 or any other interim period or for any other future year. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2019, included in the Company’s 2019 Annual Report on Form 10-K filed with the SEC. The balance sheet as of December 31, 2019 has been derived from audited financial statements at that date but does not include all of the information required by U.S. GAAP for complete financial statements.
Use of Estimates	Use of Estimates The preparation of 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 reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Reclassification	Reclassification Certain prior period amounts have been reclassified to conform to current period presentation.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded when invoices are issued and are presented in the balance sheet net of the allowance for doubtful accounts. The allowance for doubtful accounts is estimated based on the Company’s historical losses, the existing economic conditions in the construction industry, and the financial stability of its customers. Accounts are written off as uncollectible after collection efforts have failed. In addition, the Company does not generally charge interest on past-due accounts or require collateral. At March 31, 2020 and December 31, 2019, there was no allowance for doubtful accounts required.
Goodwill and Finite-Lived Intangible Assets	Goodwill and Finite-Lived Intangible Assets Goodwill represents the excess of the aggregate of the following (1) consideration transferred, (2) the fair value of any non-controlling interest in the acquiree, and (3) if the business combination is achieved in stages, the acquisition-date fair value of our previously held equity interest in the acquiree over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Identifiable intangible assets consist primarily of customer lists and relationships, non-compete agreements and technology-based intangibles and other contractual agreements. The Company amortizes finite lived identifiable intangible assets over five years, on a straight-line basis to their estimated residual values and periodically reviews them for impairment. Total goodwill and identifiable intangible assets comprised 41% of the Company’s consolidated total assets at March 31, 2020 and December 31, 2019. The Company uses the acquisition method of accounting for all business combinations and does not amortize goodwill. Goodwill is tested for possible impairment annually during the fourth quarter of each fiscal year or more frequently if events or changes in circumstances indicate that the asset might be impaired. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, the Company would not need to perform the two-step impairment test for that reporting unit. If the Company cannot support such a conclusion or the Company does not elect to perform the qualitative assessment, then the first step of the goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying amount, its goodwill is not impaired, and the second step of the impairment test is not necessary. If the carrying amount of the reporting unit exceeds its estimated fair value, then the second step of the goodwill impairment test must be performed. The second step of the goodwill impairment test compares the implied fair value of the reporting unit goodwill with its carrying amount to measure the amount of impairment, if any. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. If the carrying amount of the reporting unit goodwill exceeds the implied fair value of that goodwill, an impairment is recognized in an amount equal to that excess. As of March 31, 2020, the Company had recorded goodwill of $1,373,621 related to the PVBJ acquisition. The performance of the Company’s fiscal 2019 impairment analysis did not result in an impairment of the Company’s goodwill.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) consists of two components, net income (loss) and other comprehensive income (loss). The Company’s other comprehensive income (loss) is comprised of foreign currency translation adjustments.
Foreign Currency Translation	Foreign Currency Translation The Company translates its foreign subsidiary’s assets and liabilities denominated in foreign currencies into U.S. dollars at current rates of exchange as of the balance sheet date and income and expense items at the average exchange rate for the reporting period. Translation adjustments resulting from exchange rate fluctuations are recorded in accumulated other comprehensive income. The Company records gains and losses from changes in exchange rates on transactions denominated in currencies other than each reporting location’s functional currency in net income (loss) for each period. Items included in the financial statements of each entity in the group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The functional and reporting currency of the Company is the United States Dollar (“U.S. Dollar”). The financial records of Australia based Pride is maintained in the local currency, the Australian Dollar (AUD$), which is also its functional currency. For the three months ended March 31, 2020, the Company recorded other comprehensive loss of $13,100 in the condensed consolidated financial statements. For the three months ended March 31, 2019, the Company recorded other comprehensive income from a translation gain of $18,612 in the condensed consolidated financial statements.
Revenue Recognition	Revenue Recognition On January 1, 2018, the Company adopted Accounting Standard Update (“ASU”) ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”) using the modified retrospective method applied to those contracts that were not completed as of December 31, 2017. Results for reporting periods beginning January 1, 2018 are presented under ASU 2014-09, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. Under ASU 2014-09 requirements, the Company recognizes revenue from the installation or construction of projects and service or short-term projects over time using the cost-based input method. The Company accounts for a contract when: (i) it has approval and commitment from both parties, (ii) the rights of the parties are identified, (iii) payment terms are identified, (iv) the contract has commercial substance, and (v) collectability of consideration is probable. The Company considers the start of a project to be when the above criteria have been met and the Company either has written authorization from the customer to proceed or an executed contract. A detailed breakdown of the five-step process is as follows: Identify the Contract with a Customer The Company receives almost all of its contracts from only two sources, referrals or government bids. In a referral, a client that the Company has an ongoing business relationship refers the Company to perform services. In a government bid, the Company applies to perform services for public projects. The contracts have a pattern of being stand-alone contracts. Identify the Performance Obligations in the Contract The performance obligation of the Company is to perform a contractually agreed upon task for the customer. If the contract is stated to provide only contractual services, then the services are considered the only performance obligation. If the contractual services include design and or engineering in addition to the contract, it is considered a single performance obligation. Determine the Transaction Price The nature of the industry involves a number of uncertainties that can affect the current state of the contract. Variable considerations are the estimates made due to a contract modification in the contractual service. Change orders, claims, extras, or back charges are common in contractual services activity as a form of variable consideration. If there is going to be a contract modification, judgment by management will need to be made to determine if the variable consideration is enforceable. The following factors are considered in determining if the variable consideration is enforceable: 1. The customer’s written approval of the scope of the change order; 2. Current contract language that indicates clear and enforceable entitlement relating to the change order; 3. Separate documentation for the change order costs that are identifiable and reasonable; and 4. The Company’s favorable experience in negotiating change orders, especially as it relates to the specific type of contract and change order being evaluated Once the Company receives a contract, it generates a budget of projected costs for the contract based on the contract price. If the scope of the contract during the contractual period needs to be modified, the Company typically files a change order. The Company does not continue to perform services until the change modification is agreed upon with documentation by both the Company and the customer. There are few times that claims, extras, or back charges are included in the contract. Allocate the Transaction Price to the Performance Obligations in the Contract If there are multiple performance obligations to the contract, the costs must be allocated appropriately and consistently to each performance obligation. In the Company’s experience, usually only one performance obligation is stated per contract. If there are multiple services provided for one customer, the Company has a policy of splitting out the services over multiple contracts. Recognize Revenue When (or As) the Entity Satisfies a Performance Obligations The Company uses the total costs incurred on the project relative to the total expected costs to satisfy the performance obligation. The input method involves measuring the resources consumed, labor hours expended, costs incurred, time lapsed, or machine hours used relative to the total expected inputs to the satisfaction of the performance obligation. Costs incurred prior to actual contract (i.e. design, engineering, procurement of material, etc.) should not be recognized as the client does not have control of the good/service provided. When the estimate on a contract indicates a loss or claims against costs incurred reduce the likelihood of recoverability of such costs, the Company records the entire estimated loss in the period the loss becomes known. Project contracts typically provide for a schedule of billings or invoices to the customer based on the Company’s job to date percentage of completion of specific tasks inherent in the fulfillment of its performance obligation(s). The schedules for such billings usually do not precisely match the schedule on which costs are incurred. As a result, contract revenue recognized in the statement of operations can and usually does differ from amounts that can be billed or invoiced to the customer at any point during the contract. Amounts by which cumulative contract revenue recognized on a contract as of a given date exceed cumulative billings and unbilled receivables to the customer under the contract are reflected as a current asset in the Company’s balance sheet under the captions “Costs and estimated earnings in excess of billings” and “Unbilled accounts receivable.” Amounts by which cumulative billings to the customer under a contract as of a given date exceed cumulative contract revenue recognized on the contract are reflected as a current liability in the Company’s balance sheet under the caption “Billings in excess of costs and estimated earnings.” Disaggregated Revenue For the three months ended March 31, 2020 and 2019, revenues from contracts with customers summarized by segment geography and revenue stream were as follows: Three Months Ended March 31, 2020 March 31, 2019 United States - Service $ 637,757 $ 514,955 Australia - Service 360,231 567,121 United States - Contract - 160,000 Australia - Contract 669,959 462,197 Total $ 1,667,947 $ 1,704,273
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in bank and money market funds as well as other highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents as of March 31, 2020 or December 31, 2019.
Stock-Based Compensation	Stock-Based Compensation The Company recognizes expense for its stock-based compensation based on the fair value of the awards at the time they are granted. We estimate the value of stock option awards on the date of grant using the Black-Scholes model. The determination of the fair value of stock-based payment awards on the date of grant is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the term of the awards, expected term, risk-free interest rate, expected dividends and expected forfeiture rates. The forfeiture rate is estimated using historical option cancellation information, adjusted for anticipated changes in expected exercise and employment termination behavior. Our outstanding awards do not contain market or performance conditions.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes pursuant to Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 740, Income Taxes The determination of the Company’s provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in the Company’s financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, the Company reassesses these probabilities and records any changes in the financial statements as appropriate. Accrued interest and penalties related to income tax matters are classified as a component of income tax expense. The Company recognizes and measures its unrecognized tax benefits in accordance with ASC 740. Under that guidance, management assesses the likelihood that tax positions will be sustained upon examination based on the facts, circumstances and information, including the technical merits of those positions, available at the end of each period. The measurement of unrecognized tax benefits is adjusted when new information is available, or when an event occurs that requires a change. The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits. The federal income tax returns of the Company are subject to examination by the IRS, generally for the three years after they are filed. The Company’s 2018, 2017, and 2016 income tax returns are still open for examination by the taxing authorities.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Except for the Company’s earn-out liability, the carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. ● Level 1—quoted prices in active markets for identical assets and liabilities; ● Level 2—observable market-based inputs or unobservable inputs that are corroborated by market data; and ● Level 3—significant unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The table below presents a reconciliation of the fair value of the Company’s contingent earn-out obligations that use significant unobservable inputs (Level 3). Balance at December 31, 2019 $ 209,199 Payments - Adjustments to fair value 4,875 Balance at March 31, 2020 $ 214,074 The Company values earn-out obligations using a probability weighted discounted cash flow method. This fair value measurement is based on significant unobservable inputs in the market and thus represents a Level 3 measurement within the fair value hierarchy. This analysis reflects the contractual terms of the purchase agreements (e.g., minimum and maximum payments, length of earn-out periods, manner of calculating any amounts due, etc.) and utilizes assumptions with regard to future cash flows, probabilities of achieving such future cash flows and a discount rate. The contingent earn-out obligations are measured at fair value each reporting period and changes in estimates of fair value are recognized in earnings.
Net Income (Loss) Per Common Share	Net Income (Loss) Per Common Share The Company computes basic net income (loss) per share by dividing net income (loss) per share available to common stockholders by the weighted average number of common shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of diluted loss per share excludes dilutive securities for the three months ended March 31, 2020 and 2019 because their inclusion would be anti-dilutive. Potentially dilutive securities excluded from the earnings per share calculation for the three months ended March 31, 2020 and 2019 were as follows: March 31, 2020 March 31, 2019 Options to purchase common stock 698,500 968,500 Convertible debt 1,490,500 1,100,000 Totals 2,189,000 2,068,500

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule of Revenues from Contracts with Customers	For the three months ended March 31, 2020 and 2019, revenues from contracts with customers summarized by segment geography and revenue stream were as follows: Three Months Ended March 31, 2020 March 31, 2019 United States - Service $ 637,757 $ 514,955 Australia - Service 360,231 567,121 United States - Contract - 160,000 Australia - Contract 669,959 462,197 Total $ 1,667,947 $ 1,704,273
Schedule of Reconciliation the Contingent Earn-out Obligations Using Significant Unobservable Inputs	The table below presents a reconciliation of the fair value of the Company’s contingent earn-out obligations that use significant unobservable inputs (Level 3). Balance at December 31, 2019 $ 209,199 Payments - Adjustments to fair value 4,875 Balance at March 31, 2020 $ 214,074
Schedule of Potential Antidilutive Computation of Basic and Diluted Net Loss Per Share	Potentially dilutive securities excluded from the earnings per share calculation for the three months ended March 31, 2020 and 2019 were as follows: March 31, 2020 March 31, 2019 Options to purchase common stock 698,500 968,500 Convertible debt 1,490,500 1,100,000 Totals 2,189,000 2,068,500

Uncompleted Contracts (Tables)

Uncompleted Contracts (Tables)	3 Months Ended
	Mar. 31, 2020
Contractors [Abstract]
Summary of Cost, Estimated Earnings and Billings on Uncompleted Contracts	Costs, estimated earnings and billings on uncompleted contracts are summarized as follows at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Costs incurred on uncompleted contracts $ 546,468 $ 465,686 Estimated earnings 357,144 454,132 Costs and estimated earnings earned on uncompleted contracts 903,612 919,818 Billings to date 792,473 750,769 Costs and estimated earnings in excess of billings on uncompleted contracts 111,139 169,049 Costs and earnings in excess of billings on completed contracts (119,219 ) (190,102 ) $ (8,080 ) $ (21,053 ) Costs in excess of billings $ 29,850 $ 26,045 Billings in excess of cost (37,930 ) (47,098 ) $ (8,080 ) $ (21,053 )

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of Future Minimum Payments on Leases	The future minimum payments on the office space leases for each of the next seven years and in the aggregate amount to the following: 2020 $ 50,123 2021 57,901 2022 58,638 2023 35,080 2024 26,856 Thereafter 6,763 Total lease payments 235,362 Present value discount 17,123 Total operating lease liabilities $ 252,486
Schedule of Payments on Finance Lease Obligation	Approximate payments to be made on these finance lease obligations are as follows: 2020 $ 68,256 2021 86,228 2022 78,381 2023 82,924 2024 71,392 Thereafter 14,070 Finance lease obligation 401,251 Less: amounts representing interest 31,476 Less: current maturities of finance lease obligations 76,240 Finance lease obligations, non-current $ 293,535

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Debt Payable	Long-term debt consisted of the following: Equipment Notes Payable March 31, 2020 December 31, 2019 Note payable with monthly payments of $1,294, including interest at 14.72% per annum through March 2023. $ 33,567 $ 40,733 Note payable with monthly payments of $1,063, including interest at 5.76% per annum through April 2021. 7,181 10,276 Note payable with monthly payments of $983, including interest at 4.90% per annum through August 2024. 46,407 48,566 Total: $ 87,155 $ 99,575 Less current portion: (25,187 ) (27,435 ) Total non-current portion: $ 61,968 $ 72,140
Schedule of Annual Principal Payments	As of March 31, 2020, approximate principal payments to be made on these debt obligations are as follows: Year ending December 31: Amount 2020 $ 18,974 2021 19,769 2022 18,726 2023 22,523 2024 7,163 Thereafter - Notes payable obligation $ 87,155

Goodwill and Other Intangibles

Goodwill and Other Intangibles (Tables)	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The tables below present a reconciliation of the Company’s goodwill and intangibles: Goodwill Balance at December 31, 2019 $ 1,373,621 Adjustments - Balance at March 31, 2020 $ 1,373,621
Schedule of Intangibles - Customer List	Intangibles – customer list Balance at December 31, 2019 $ 63,161 Amortization (5,121 ) Balance at March 31, 2020 $ 58,040

Stock Options Awards and Gran_2

Stock Options Awards and Grants (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	A summary of the stock option activity and related information for the 2016 Incentive Stock Option Plan from December 31, 2019 to March 31, 2020 is as follows: Shares Weighted- Weighted-Average Aggregate Outstanding at December 31, 2019 698,500 0.31 2.40 $ 216,535 Grants - - - - Exercised - - - - Canceled - - - - Outstanding at March 31, 2020 698,500 0.43 1.48 $ 216,535 Exercisable at March 31, 2020 618,375 0.01 .94 $ 132,500

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of Reportable Segments Information	The following represents selected information for the Company’s reportable segments for the three months ended March 31, 2020 and 2019. March 31, 2020 December 31, 2018 Assets by Segment Renewable systems integration $ 1,634,491 $ 1,642,592 Non-renewable systems integration 1,819,501 1,825,839 3,453,992 $ 3,468,431 For the Three Months Ended March 31, 2020 March 31, 2019 Revenue by segment Renewable systems integration $ 21,165 $ 49,514 Non-renewable system integration 1,646,782 1,654,759 $ 1,667,947 $ 1,704,273 Cost of sales by segment Renewable systems integration $ 12,324 $ 37,785 Non-renewable system integration 1,306,191 1,158,653 $ 1,318,515 $ 1,196,438 Operating expenses Renewable Systems integration $ 103,723 $ 167,540 Non-renewable system Integration 443,331 459,012 $ 547,054 $ 626,552 Operating (loss) income by segment Renewable Systems integration $ (94,882 ) $ (155,811 ) Non-renewable system Integration (102,740 ) 37,094 $ (197,622 ) $ (118,717 )

Organization and Line of Busi_2

Organization and Line of Business (Details Narrative) - PVBJ Inc. [Member] - Common Stock [Member]	Feb. 01, 2018USD ($)shares
Issuance of common stock for acquisition, shares | shares	444,445
Issuance of common stock for acquisition	$ 1,177,779
Acquisition earn out liability	$ 221,800

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Accounting Policies [Abstract]
Allowance for doubtful accounts
Amortized finite estimated useful lives	5 years
Total identifiable assets percentage	41.00%
Goodwill	$ 1,373,621		1,373,621
Other comprehensive gain (loss) from translation	(13,100)	$ 18,612
Cash equivalents

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Revenues from Contracts with Customers (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenues from contracts with customers	$ 1,667,947	$ 1,704,273
US [Member] | Service Revenue [Member]
Revenues from contracts with customers	637,757	514,955
US [Member] | Contract Revenue [Member]
Revenues from contracts with customers		160,000
Australia [Member] | Service Revenue [Member]
Revenues from contracts with customers	360,231	567,121
Australia [Member] | Contract Revenue [Member]
Revenues from contracts with customers	$ 669,959	$ 462,197

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Reconciliation the Contingent Earn-out Obligations Using Significant Unobservable Inputs (Details)	3 Months Ended
	Mar. 31, 2020USD ($)
Accounting Policies [Abstract]
Fair value with unobservable inputs reconciliation, Beginning balance	$ 209,199
Fair value with unobservable inputs reconciliation, Payments
Fair value with unobservable inputs reconciliation, Adjustments to fair value	4,875
Fair value with unobservable inputs reconciliation, Ending balance	$ 214,074

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Potential Antidilutive Computation of Basic and Diluted Net Loss Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Totals	2,189,000	2,068,500
Options to Purchase Common Stock [Member]
Totals	698,500	968,500
Convertible Debt [Member]
Totals	1,490,500	1,100,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Feb. 08, 2019	Jan. 02, 2018	Jan. 02, 2018	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Gain on extinguishment of debt				$ 6,000	$ 40,000
Related party debt				9,000
2018 Debentures [Member]
Discount on debt				5,576	21,301
2019 Debentures [Member]
Discount on debt				11,807	1,626
Securities Purchase Agreement [Member] | 2018 Debentures [Member]
Convertible debentures, principal amount				400,000
Convertible debt convertible into common shares conversion price per share		$ 0.50	$ 0.50
Beneficial ownership, percentage			4.99%
Discount on debt		$ 395,000	$ 395,000
Unamortized discount				31,130		$ 125,453
Amortization costs				5,576	21,301
Securities Purchase Agreement [Member] | 2019 Debentures [Member]
Convertible debentures, principal amount				150,000
Convertible debt convertible into common shares conversion price per share	$ 0.50
Beneficial ownership, percentage	4.99%
Discount on debt	$ 97,500
Unamortized discount				58,369		97,500
Amortization costs				11,807	4,053
Securities Purchase Agreement [Member] | Two Directors [Member]
Convertible debentures, principal amount	$ 150,000	$ 400,000	$ 400,000
Convertible debentures interest rate, percentage	10.00%	12.00%	12.00%
Debt maturity, description	The 2019 Debentures, together with any accrued and unpaid interest, become due and payable on February 8, 2021 (the "2021 Maturity Date"). Interest on the 2019 Debentures accrues at the rate of 10% per annum, payable monthly in cash, beginning on March 1, 2019 and through the 2021 Maturity Date.	The 2018 Debentures, together with any accrued and unpaid interest, become due and payable on January 2, 2020 (the "2020 Maturity Date"). Interest on the 2018 Debentures accrues at the rate of 12% per annum from January 2, 2018 through the date of the Amendments, and 10% per annum subsequent to the date of the Amendments, payable monthly in cash, beginning on February 1, 2018 and through the 2020 Maturity Date.
Debt instrument maturity date	Feb. 8, 2021	Jan. 2, 2020
Securities Purchase Agreement [Member] | Two Directors [Member] | 2018 Debentures [Member]
Convertible debentures, principal amount		$ 400,000	$ 400,000
Convertible debentures interest rate, percentage		12.00%	12.00%
Debt instrument maturity date		Jan. 2, 2020
Securities Purchase Agreement [Member] | Two Directors [Member] | 2019 Debentures [Member]
Convertible debentures, principal amount	$ 150,000
Convertible debentures interest rate, percentage	10.00%
Debt instrument maturity date	Feb. 8, 2021
Securities Purchase Agreement [Member] | Two Directors [Member]
Convertible debentures, principal amount				400,000
Unamortized discount				31,130		125,453
Amortization costs				14,930	21,301
Securities Purchase Agreement [Member] | Two Directors [Member]
Convertible debentures, principal amount				150,000
Unamortized discount				58,369		$ 97,500
Amortization costs				11,807	4,053
Turquino Equity LLC [Member]
Management expenses				$ 20,000	$ 19,500

Significant Concentrations of_2

Significant Concentrations of Credit Risk (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Accounts Receivable [Member] | Two Customer [Member]
Concentrations of credit risk percentage	27.00%
Accounts Receivable [Member] | Customer One [Member]
Concentrations of credit risk percentage	16.00%
Accounts Receivable [Member] | Customer Two [Member]
Concentrations of credit risk percentage	11.00%
Accounts Receivable [Member] | One Customer [Member]
Concentrations of credit risk percentage		13.00%
FDIC, Australian Securities and Investments Commission [Member]
FDIC insured limit amount	$ 186,000
United States and Australia [Member] | Maximum [Member]
FDIC insured limit amount	250,000
US [Member]
Balance threshold amount	250,000	$ 250,000
Australia [Member]
Balance threshold amount	$ 186,000	$ 10,563

Major Customers (Details Narrat

Major Customers (Details Narrative) - Sales Revenue [Member]	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Two Customers [Member]
Concentrations of credit risk percentage	10.00%
Customer One [Member]
Concentrations of credit risk percentage	13.00%
Customer Two [Member]
Concentrations of credit risk percentage	12.00%
No Customers [Member]
Concentrations of credit risk percentage		10.00%

Uncompleted Contracts - Summary

Uncompleted Contracts - Summary of Cost, Estimated Earnings and Billings on Uncompleted Contracts (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Contractors [Abstract]
Costs incurred on uncompleted contracts	$ 546,468	$ 465,686
Estimated earnings	357,144	454,132
Costs and estimated earnings earned on uncompleted contracts	903,612	919,818
Billings to date	792,473	750,769
Costs and estimated earnings in excess of billings on uncompleted contracts	111,139	169,049
Costs and earnings in excess of billings on completed contracts	(119,219)	(190,102)
Costs in excess of billings	29,850	26,045
Billings in excess of cost	(37,930)	(47,098)
Costs, estimated earnings and billings on uncompleted contracts	$ (8,080)	$ (21,053)

Leases (Details Narrative)

Leases (Details Narrative)	Feb. 27, 2020USD ($)	Mar. 25, 2019USD ($)	Jul. 31, 2019	May 31, 2018	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)
Lease expiration date		May 31, 2025	Jun. 30, 2020	May 30, 2023
Lease description		On March 25, 2019, the Company signed a lease for new office space in Brisbane, Australia which has a fixed 3% increase annually expiring in March 2025 and includes a renewal period of three years that management is reasonably certain will be exercised.
Weighted-average remaining term					5 years 10 months 25 days
Weighted-average discount rate					9.70%
Rent expense					$ 19,201	$ 23,000
14 Finance Leases [Member]
Leases of net book value					383,547
14 Finance Leases [Member] | Minimum [Member]
Finance lease obligation payable					$ 503
Finance lease interest rate					0.030
14 Finance Leases [Member] | Maximum [Member]
Finance lease obligation payable					$ 1,578
Finance lease interest rate					0.0557
ASU 2016-02 [Member]
Right of use of asset and lease liability	$ 130,736	$ 108,073
Incremental borrowing rate	10.00%	10.00%

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Payments on Leases (Details)	Mar. 31, 2020USD ($)
Leases [Abstract]
2020	$ 50,123
2021	57,901
2022	58,638
2023	35,080
2024	26,856
Thereafter	6,763
Total lease payments	235,362
Present value discount	17,123
Total operating lease liabilities	$ 252,486

Leases - Schedule of Payments o

Leases - Schedule of Payments on Finance Lease Obligation (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2020	$ 68,256
2021	86,228
2022	78,381
2023	82,924
2024	71,392
Thereafter	14,070
Finance lease obligation	401,251
Less: amounts representing interest	31,476
Less: current maturities of finance lease obligations	76,240	$ 75,743
Finance lease obligations, non-current	$ 293,535	$ 307,804

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)	Mar. 26, 2020	Jan. 15, 2020	Jan. 03, 2020	Oct. 17, 2019	Feb. 08, 2019	Jan. 02, 2018	Jan. 02, 2018	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Loss on debt extinguishment								$ 6,000	$ 40,000
Beneficial conversion features									190,000
Proceeds from convertible debt								$ 75,000	147,500
Common stock, par value								$ 0.0001		$ 0.0001
Holder [Member] | Treatment as a Capital Contribution [Member]
Loss on debt extinguishment					$ 216,460
2018 Debentures [Member]
Discount on debt								$ 5,576	21,301
Interest expense								51,527	36,095
Revised Debentures [Member]
Debt interest percentage					10.00%
Stock conversion price					$ 0.50
Discount on debt					$ 53,333
Additional conversion of shares					266,667
Loss on debt extinguishment					$ 269,793
Legal fees					2,500
Beneficial conversion features					$ 160,000
Revised Debentures [Member]
Debt interest percentage					10.00%
Stock conversion price					$ 0.50
Additional conversion of shares					266,667
Loss on debt extinguishment					$ 269,793
2019 Debentures [Member]
Discount on debt								11,807	1,626
2019 First Fire Note [Member]
Discount on debt								3,939
2020 First Fire Note [Member]
Discount on debt								2,106
Securities Purchase Agreement [Member] | 2018 Debentures [Member]
Aggregate principal sold amount								400,000
Stock conversion price						$ 0.50	$ 0.50
Beneficial ownership, percentage							4.99%
Discount on debt						$ 395,000	$ 395,000
Unamortized discount								31,130		$ 125,453
Amortization costs								5,576	21,301
Securities Purchase Agreement [Member] | 2018 Debentures [Member] | Holder [Member]
Stock conversion price						$ 0.75	$ 0.75
Beneficial ownership, percentage						4.99%
Securities Purchase Agreement [Member] | 2019 Debentures [Member]
Aggregate principal sold amount								150,000
Stock conversion price					$ 0.50
Beneficial ownership, percentage					4.99%
Discount on debt					$ 97,500
Unamortized discount								58,369		$ 97,500
Amortization costs								11,807	$ 4,053
Securities Purchase Agreement [Member] | 2019 Note [Member] | FirstFire Global Opportunities Fund LLC [Member]
Aggregate principal sold amount				$ 110,000				110,000
Debt interest percentage				8.00%
Debt maturity date				Oct. 17, 2020
Legal fees				$ 5,000
Unamortized discount								11,273
Proceeds from convertible debt				100,000
Original discount issuance				10,000
Debt instrument monthly principal payment				$ 6,000
Repayment of note percentage				115.00%
Debt default interest rate				15.00%
Note description				(A) the amount to be redeemed multiplied by (B) 125%. In addition, upon an event of default, the conversion price would be the lower of (i) the Fixed Conversion Price or (ii) 75% of the lowest closing price of our common stock during the 10 trading days prior to the conversion date.
Securities Purchase Agreement [Member] | 2019 Note [Member] | Holder [Member]
Stock conversion price				$ 0.50
Beneficial ownership, percentage				4.99%
Securities Purchase Agreement [Member] | 2020 Note [Member] | FirstFire Global Opportunities Fund LLC [Member]
Aggregate principal sold amount		$ 85,250						85,250
Debt interest percentage		8.00%
Debt maturity date		Jan. 15, 2021
Legal fees		$ 2,500
Unamortized discount								$ 8,144
Proceeds from convertible debt		77,500
Original discount issuance		7,750
Debt instrument monthly principal payment	$ 500	$ 4,500
Repayment of note percentage		115.00%
Debt default interest rate		15.00%
Note description		(A) the amount to be redeemed multiplied by (B) 125%. In addition, upon an event of default, the conversion price would be the lower of (i) the Fixed Conversion Price or (ii) 75% of the lowest closing price of the Common Stock during the 10 trading days prior to the conversion date.
Securities Purchase Agreement [Member] | 2020 Note [Member] | Holder [Member]
Stock conversion price		$ 0.50
Beneficial ownership, percentage		4.99%
Common stock, par value		$ 0.0001
Securities Purchase Agreement [Member] | Two Directors [Member]
Aggregate principal sold amount					$ 150,000	$ 400,000	$ 400,000
Debt interest percentage					10.00%	12.00%	12.00%
Debt maturity date					Feb. 8, 2021	Jan. 2, 2020
Debt instrument maturity description					The 2019 Debentures, together with any accrued and unpaid interest, become due and payable on February 8, 2021 (the "2021 Maturity Date"). Interest on the 2019 Debentures accrues at the rate of 10% per annum, payable monthly in cash, beginning on March 1, 2019 and through the 2021 Maturity Date.	The 2018 Debentures, together with any accrued and unpaid interest, become due and payable on January 2, 2020 (the "2020 Maturity Date"). Interest on the 2018 Debentures accrues at the rate of 12% per annum from January 2, 2018 through the date of the Amendments, and 10% per annum subsequent to the date of the Amendments, payable monthly in cash, beginning on February 1, 2018 and through the 2020 Maturity Date.
Securities Purchase Agreement [Member] | Two Directors [Member] | 2018 Debentures [Member]
Aggregate principal sold amount						$ 400,000	$ 400,000
Debt interest percentage						12.00%	12.00%
Debt maturity date						Jan. 2, 2020
Securities Purchase Agreement [Member] | Two Directors [Member] | 2019 Debentures [Member]
Aggregate principal sold amount					$ 150,000
Debt interest percentage					10.00%
Debt maturity date					Feb. 8, 2021
Amendment Agreement [Member] | 2018 Notes [Member]
Debt instrument maturity description			January 2, 2020 to February 8, 2021

Debt - Schedule of Long-term De

Debt - Schedule of Long-term Debt Payable (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Total	$ 87,155	$ 99,575
Less current portion	(25,187)	(27,435)
Total non-current portion	61,968	72,140
Notes Payable One [Member]
Total	33,567	40,733
Notes Payable Two [Member]
Total	7,181	10,276
Notes Payable Three [Member]
Total	$ 46,407	$ 48,566

Debt - Schedule of Long-term _2

Debt - Schedule of Long-term Debt Payable (Details) (Parenthetical)	3 Months Ended
	Mar. 31, 2020USD ($)
Notes Payable One [Member]
Monthly payment of debt	$ 1,294
Interest rate	14.72%
Maturity date	Mar. 31, 2023
Notes Payable Two [Member]
Monthly payment of debt	$ 1,063
Interest rate	5.76%
Maturity date	Apr. 30, 2021
Notes Payable Three [Member]
Monthly payment of debt	$ 983
Interest rate	4.90%
Maturity date	Aug. 31, 2024

Debt - Schedule of Annual Princ

Debt - Schedule of Annual Principal Payments (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
2020	$ 18,974
2021	19,769
2022	18,726
2023	22,523
2024	7,163
Thereafter
Notes payable obligation	$ 87,155	$ 99,575

Note Payable (Details Narrative

Note Payable (Details Narrative) - USD ($)	Mar. 31, 2020	Aug. 21, 2018	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Revolving line of credit	$ 165,960		$ 165,960		$ 269,746
Interest expense			19,468	$ 1,833
Thermo Credit Line [Member]
Interest expense			10,692	$ 8,847
Credit Agreement [Member]
Line of credit facility, description		85% of Eligible Accounts (as defined in the Credit Agreement). Borrowings under the Credit Agreement may be used for working capital and to refinance certain existing debt of PVBJ. The Credit Agreement contains certain customary representations and warranties, affirmative and negative covenants, and events of default. Principal covenants include a debt service coverage ratio of not less than 1.15 to 1.0, a fixed charge coverage ratio of not less than 1.15 to 1.0, and maintaining a tangible net worth of at least $150,000
Loan commitment, expiration date		Aug. 21, 2020
Facility was increased	400,000
Loan commitment fee		$ 7,000	$ 3,500
Monthly monitoring fees, percentage			0.33%
Amount available for borrowing	49,162		$ 49,162
Credit Agreement [Member] | First Anniversary [Member]
Loan commitment fee			$ 3,500
Credit Agreement [Member] | Minimum [Member]
Line of credit interest percentage			9.50%
Credit Agreement [Member] | Prime Rate [Member]
Line of credit interest percentage			5.00%
Credit Agreement [Member] | Thermo Communications Funding, LLC [Member]
Revolving line of credit		350,000
Line of credit facility, maximum borrowing capacity		350,000
Tangible capital, net		$ 150,000
Monthly monitoring fees, percentage			4.00%
Early termination fees	$ 400,000		$ 400,000

Contract Backlog (Details Narra

Contract Backlog (Details Narrative) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Contract Backlog
Contract backlog	$ 472,052	$ 551,850
Direct costs	$ 352,833	$ 454,132

Goodwill and Other Intangible_2

Goodwill and Other Intangibles (Details Narrative)	3 Months Ended
	Mar. 31, 2020USD ($)
Amortized intangibles	$ (5,121)
December 31, 2022 [Member]
Amortized intangibles	5,121
January 2023 [Member]
Amortized intangibles	$ 1,707

Goodwill and Other Intangible_3

Goodwill and Other Intangibles - Schedule of Goodwill (Details)	3 Months Ended
	Mar. 31, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill beginning balance	$ 1,373,621
Adjustments
Goodwill ending balance	$ 1,373,621

Goodwill and Other Intangible_4

Goodwill and Other Intangibles - Schedule of Intangibles - Customer List (Details)	3 Months Ended
	Mar. 31, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Intangibles beginning balance	$ 63,161
Amortization	(5,121)
Intangibles ending balance	$ 58,040

Stock Options Awards and Gran_3

Stock Options Awards and Grants (Details Narrative) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Weighted average grant date stock price, per share	$ 0.3958
Unrecognized compensation expense	$ 26,676	$ 32,642

Stock Options Awards and Gran_4

Stock Options Awards and Grants - Schedule of Stock Option Activity (Details)	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Share-based Payment Arrangement [Abstract]
Number of Shares, Outstanding at beginning | shares	698,500
Number of Shares, Grants | shares
Number of Shares, Exercised | shares
Number of Shares, Canceled | shares
Number of Shares, Outstanding at end | shares	698,500
Number of Shares, Exercisable at end | shares	618,375
Weighted-Average Exercise Price, Outstanding at beginning	$ 0.31
Weighted-Average Exercise Price, Grants
Weighted-Average Exercise Price, Exercised
Weighted-Average Exercise Price, Canceled
Weighted-Average Exercise Price, Outstanding at end	0.43
Weighted-Average Exercise Price, Exercisable at end	$ 0.01
Weighted-Average Remaining Contractual Term, Outstanding at beginning	2 years 4 months 24 days
Weighted-Average Remaining Contractual Term, Grants	0 years
Weighted-Average Remaining Contractual Term, Outstanding at end	1 year 5 months 23 days
Weighted-Average Remaining Contractual Term, Exercisable at end	11 months 8 days
Aggregate Intrinsic Value, Outstanding at beginning | $	$ 216,535
Aggregate Intrinsic Value, Grants
Aggregate Intrinsic Value, Exercised | $
Aggregate Intrinsic Value, Canceled
Aggregate Intrinsic Value, Outstanding at end | $	$ 216,535
Aggregate Intrinsic Value, Exercisable at end | $	$ 132,500

Segment Information (Details Na

Segment Information (Details Narrative)	3 Months Ended
	Mar. 31, 2020Segment
Segment Reporting [Abstract]
Number of reportable segments	2

Segment Information - Schedule

Segment Information - Schedule of Reportable Segments Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Assets by Segment	$ 3,453,992		$ 3,468,431
Revenue by segment	1,667,947	$ 1,704,273
Cost of sales by segment	1,318,515	1,196,438
Operating expenses	547,054	626,552
Operating (loss) income by segment	(197,622)	(118,717)
Renewable Systems Integration [Member]
Assets by Segment	1,634,491		1,642,592
Revenue by segment	21,165	49,514
Cost of sales by segment	12,324	37,785
Operating expenses	103,723	167,540
Operating (loss) income by segment	(94,882)	(155,811)
Non-renewable Systems Integration [Member]
Assets by Segment	1,819,501		$ 1,825,839
Revenue by segment	1,646,782	1,654,759
Cost of sales by segment	1,306,191	1,158,653
Operating expenses	443,331	459,012
Operating (loss) income by segment	$ (102,740)	$ 37,094

Income Tax (Details Narrative)

Income Tax (Details Narrative)	3 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Mar. 31, 2018
Income tax expenses benefit
Tax cuts and jobs act, percent	0.50	0.50
Tax cuts and jobs act. description	The CARES Act also eliminates the 80% of taxable income limitations by allowing corporate entities to fully utilize NOL carryforwards to offset taxable income in 2018, 2019 or 2020. Taxpayers may generally deduct interest up to the sum of 50% of adjusted taxable income plus business interest income (30% limit under the 2017 Tax Act) for 2019 and 2020. The CARES Act allows taxpayers with alternative minimum tax credits to claim a refund in 2020 for the entire amount of the credits instead of recovering the credits through refunds over a period of years, as originally enacted by the 2017 Tax Act. In addition, the CARES Act raises the corporate charitable deduction limit to 25% of taxable income and makes qualified improvement property generally eligible for 15-year cost-recovery and 100% bonus depreciation. The enactment of the CARES Act did not result in any material adjustments to our income tax provision for the three months ended March 31, 2020, or to our net deferred tax assets as of March 31, 2020.
Bonus description percentage	100.00%
Cares Act [Member]
Tax cuts and jobs act, percent	0.80	0.80	0.80

Equity Purchase Agreement - (De

Equity Purchase Agreement - (Details Narrative) - Equity Purchase Agreement [Member] - USD ($)	Aug. 30, 2019	Jul. 09, 2019	Mar. 12, 2019	Mar. 31, 2020
GHS Investments LLC [Member]
Number of shares issued for common stock, value		$ 3,000,000		$ 400,000
Number of shares issued for common stock		30,000
Legal fees		$ 90,000
Purchase price percentage		80.00%
Owning common stock percentage				4.99%
Sold an aggregate shares				63,000
Proceeds form shares				$ 19,827
GHS Investments LLC [Member] | Average 1 [Member]
Investor purchases description				If between zero (0) to fifteen thousand (15,000) Shares are traded on average per day during the Pricing Period, the relevant Put shall be capped to fifteen thousand (15,000) Shares;
Number of shares capped				15,000
GHS Investments LLC [Member] | Average 2 [Member]
Investor purchases description				If between fifteen thousand and one (15,001) Shares to thirty thousand (30,000) Shares are traded on average per day, the relevant Put shall be capped to thirty thousand (30,000) Shares;
Number of shares capped				30,000
GHS Investments LLC [Member] | Average 3 [Member]
Investor purchases description				If between thirty thousand and one (30,001) Shares to sixty thousand (60,000) Shares are traded on average per day, the relevant Put shall be capped to sixty thousand (60,000) Shares;
Number of shares capped				60,000
GHS Investments LLC [Member] | Average 4 [Member]
Investor purchases description				If between sixty thousand and one (60,001) Shares to one hundred and fifty thousand (150,000) Shares are traded on average per day, the relevant Put shall be capped to one hundred and fifty thousand (150,000) Shares;
Number of shares capped				150,000
GHS Investments LLC [Member] | Average 5 [Member]
Investor purchases description				If the average daily traded volume for the Pricing Period is equal to or greater than one hundred fifty thousand and one (150,001) Shares, then the relevant Put shall be limited to an amount which equals two times (2x) the average daily volume for the Shares during the Pricing Period.
Investor [Member]
Number of donate shares to common stock			35,000
Number of donate shares returned and canceled	35,000
Maximum [Member]
Number of shares issued for common stock, value			$ 450,000

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Details Narrative)	12 Months Ended
	Dec. 31, 2019USD ($)
Accounting Changes and Error Corrections [Abstract]
Additional lease liabilities	$ 261,047

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Apr. 21, 2020	Mar. 26, 2020	Jan. 15, 2020	Feb. 01, 2018	Mar. 31, 2020	Mar. 31, 2019
Net Loss					$ (261,761)	$ (143,638)
Net cash used in operations					(22,348)	(293,894)
Proceeds from convertible note					75,000	147,500
Proceeds from sale of common stock					19,833
Benis Holdings LLC [Member] | PVBJ Inc. [Member] | Subsequent Event [Member]
Acquisition earn out liability	$ 221,800
Securities Purchase Agreement [Member] | FirstFire Global Opportunities Fund LLC [Member] | 2020 Note [Member]
Aggregate principal sold amount			$ 85,250		$ 85,250
Proceeds from convertible note			77,500
Discount issuance			7,750
Legal fees			$ 2,500
Debt maturity date			Jan. 15, 2021
Debt interest percentage			8.00%
Monthly principal payment		$ 500	$ 4,500
Repayment of note percentage			115.00%
Stock Purchase Agreement [Member] | Benis Holdings [Member] | PVBJ Inc. [Member]
Acquisition earn out liability				$ 221,800
Issuance of common stock for acquisition, shares				444,445
Issuance of common stock for acquisition				$ 1,000,000
Employment Agreement [Member] | PVBJ Inc. [Member] | Paul V. Benis [Member]
Annual salary				$ 150,000
Purchase Agreement [Member] | GHS Investments LLC [Member]
Number of common stock shares sold					63,000
Proceeds from sale of common stock					$ 19,833

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - USD ($)	May 05, 2020	Apr. 21, 2020
Benis Holdings LLC [Member] | PVBJ Inc. [Member]
Acquisition earn out liability		$ 221,800
Comerica Bank [Member] | Paycheck Protection Program [Member]
Aggregate principal amount	$ 20,000
Debt interest percentage	1.00%
Debt instrument maturity description	Beginning in November 2020, the Company will make 18 equal monthly payments of principal and interest with the final payment due in April 2022.