ECMOHO (MOHOY) 20-F 13 May 22 2021 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Document Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-39121
Entity Registrant Name	ECMOHO Ltd
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	5th Floor, 909 Tianyaoqiao Road
Entity Address, Address Line Two	Xuhui District
Entity Address, City or Town	Shanghai
Entity Address, Country	CN
Entity Address, Postal Zip Code	200030
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Document Accounting Standard	U.S. GAAP
Entity Central Index Key	0001763197
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Auditor Name	Friedman LLP	PricewaterhouseCoopers Zhong Tian LLP
Auditor Firm ID	1424	711
Auditor Location	New York, New York	Shanghai, the People’s Republic of China
Business Contact
Document Information [Line Items]
Entity Address, Address Line One	5th Floor, 909 Tianyaoqiao Road
Entity Address, Address Line Two	Xuhui District
Entity Address, City or Town	Shanghai
Entity Address, Country	CN
Entity Address, Postal Zip Code	200030
Contact Personnel Name	Zoe Wang
City Area Code	+86
Local Phone Number	21 5456 5223
Contact Personnel Email Address	ir@ecmoho.com
ADS
Document Information [Line Items]
Title of 12(b) Security	American depositary shares, each representing four Class A ordinary shares
Trading Symbol	MOHO
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding	26,509,399
Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	133,581,883
Class A Ordinary Shares
Document Information [Line Items]
Title of 12(b) Security	Class A ordinary shares, par value US$0.00001 per share
No Trading Symbol Flag	true
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding	106,037,596
Class B Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	59,355,616

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 43,623,588	$ 45,284,308
Accounts receivable, net	16,161,652	42,005,638
Inventories	21,818,999	33,263,094
Prepayments and other current assets	5,522,853	9,200,238
Loan receivable	0	646,000
Total current assets	87,127,092	130,399,278
Property and equipment, net	114,522	966,509
Intangible assets, net	103,197	565,106
Operating lease right-of-use assets	1,203,219	2,434,221
Deferred tax assets	3,919,468	829,389
Long-term investment	4,197	5,904,000
Other non-current assets	1,082,741	1,529,406
Total assets	93,554,436	142,627,909
LIABILITIES AND SHAREHOLDERS' EQUITY
Short term borrowings	10,320,644	16,942,751
Accounts payable	35,851,079	24,190,898
Amounts due to related parties	8,535,164	9,400,708
Operating lease liabilities, current	402,462	411,557
Advances from customers	964,797	730,630
Salary and welfare payables (including salary and welfare payables of the consolidated VIEs and VIE's subsidiary without recourse to the Group of US$4,604 and US$5,280 as of December 31, 2020 and 2021, respectively)	772,092	821,044
Tax payables (including tax payables of the consolidated VIEs and VIE's subsidiary without recourse to the Group of US$ 250 and US$0 as of December 31, 2020 and 2021, respectively)	3,187,759	3,574,217
Accrued liabilities and other current liabilities (including accrued liabilities and other current liabilities of the consolidated VIEs and VIE's subsidiary without recourse to the Group of US$ 122,915 and US$223,106 as of December 31, 2020 and 2021, respectively)	3,857,671	5,038,861
Total current liabilities	63,891,668	61,110,666
Deferred tax liabilities	5,052	24,684
Operating lease liabilities, non-current	771,090	1,938,885
Total liabilities	64,667,810	63,074,235
Commitments and contingencies (Note 29)
Shareholders' equity:
Additional paid-in capital	118,947,530	108,369,688
Accumulated other comprehensive (loss)/income	(1,522,824)	4,037,628
Accumulated deficit	(88,510,247)	(32,855,049)
Total ECMOHO Limited shareholders' equity	28,916,388	79,553,674
Non-controlling interests	(29,762)
Total shareholders' equity	28,886,626	79,553,674
Total liabilities and shareholders' equity	93,554,436	142,627,909
Class A Ordinary Shares
Shareholders' equity:
Ordinary Shares	1,335	693
Class B Ordinary Shares
Shareholders' equity:
Ordinary Shares	$ 594	$ 714

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018
Salary and welfare payables	$ 772,092	$ 821,044
Tax payables	3,187,759	3,574,217
Accrued liabilities and other current liabilities	3,857,671	5,038,861
Consolidated VIEs and VIE's Subsidiary
Salary and welfare payables	5,280	4,604
Tax payables	0	250
Accrued liabilities and other current liabilities	$ 223,106	$ 122,915
Class A Ordinary Shares
Common stock, par value	$ 0.00001	$ 0.00001	$ 0.00001
Common stock, shares authorized	4,924,849,600	4,924,849,600	4,880,496,457
Common stock, shares issued	133,581,883	69,361,883
Common stock, shares outstanding	133,581,883	69,361,883
Class B Ordinary Shares
Common stock, par value	$ 0.00001	$ 0.00001	$ 0.00001
Common stock, shares authorized	71,355,616	71,355,616	75,150,400
Common stock, shares issued	59,355,616	71,355,615
Common stock, shares outstanding	59,355,616	71,355,615

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME(LOSS) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Total net revenues	$ 130,746,560	$ 304,938,765	$ 329,479,916
Total cost of revenue	(122,748,704)	(246,299,626)	(257,431,074)
Gross profit	7,997,856	58,639,139	72,048,842
Operating expenses:
Fulfillment expenses	(9,239,241)	(14,398,579)	(16,956,520)
Sales and marketing expenses	(27,859,522)	(45,753,811)	(40,205,943)
General and administrative expenses	(18,759,164)	(11,036,905)	(8,496,574)
Research and development expenses	(1,052,361)	(1,105,535)	(1,808,422)
Impairment loss on long-term investment	(7,267,596)	0	0
Other operating income			34,761
Total operating expenses	(64,177,884)	(72,294,830)	(67,432,698)
Operating income/(loss)	(56,180,028)	(13,655,691)	4,616,144
Finance expense, net	(1,883,917)	(2,615,282)	(2,513,847)
Foreign exchange (loss)/gain, net	(860,799)	979,103	(392,955)
Other income, net	305,529	1,800,214	475,195
Income/(loss) before income tax expenses	(58,619,215)	(13,491,656)	2,184,537
Income tax (expenses)/benefits	2,934,198	6,504	(249,639)
Net Income/(loss)	(55,685,017)	(13,485,152)	1,934,898
Less: Net loss attributable to the non-controlling interest shareholders and redeemable non-controlling interest shareholders	(29,819)	(186,240)	(361,657)
Net income/(loss) attributable to ECMOHO Limited	(55,655,198)	(13,298,912)	2,296,555
Less: Accretion on Series A convertible redeemable preferred shares to redemption value			(1,022,461)
Less: Accretion to redemption value of redeemable non-controlling interests			(311,757)
Net (loss)/income attributable to ECMOHO Limited's ordinary shareholders	(55,655,198)	(13,298,912)	962,337
Net income/(loss)	(55,685,017)	(13,485,152)	1,934,898
Other comprehensive (loss)/income
Foreign currency translation adjustment, net of nil tax	(5,560,395)	6,360,165	(887,407)
Less: Comprehensive loss attributable to noncontrolling interests	(29,762)	(128,338)	(404,798)
Comprehensive income/(loss) attributable to ECMOHO Limited	$ (61,215,650)	$ (6,996,649)	$ 1,452,289
Net (loss)/earnings per share attributable to ECMOHO Limited's ordinary shareholders
-basic	$ (0.35)	$ (0.10)	$ 0.01
-diluted	$ (0.35)	$ (0.10)	$ 0.01
Weighted average number of Ordinary Shares
-basic	158,969,475	139,619,496	98,104,216
-diluted	158,969,475	139,619,496	115,644,864
Products Sales
Total net revenues	$ 128,040,585	$ 300,155,525	$ 302,098,523
Total cost of revenue	(121,526,704)	(242,728,053)	(242,972,621)
Services
Total net revenues	2,705,975	4,783,240	27,381,393
Total cost of revenue	$ (1,222,000)	$ (3,571,573)	(14,458,453)
Series A Convertible Redeemable Preferred Shares
Operating expenses:
Less: Accretion on Series A convertible redeemable preferred shares to redemption value			$ (1,022,461)

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME(LOSS) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME/(LOSS)
Foreign currency translation adjustment	$ 0	$ 0	$ 0

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)	Ordinary SharesClass A Ordinary Shares	Ordinary SharesClass B Ordinary Shares	Additional Paid-in Capital	Accumulated Other Comprehensive (Loss)/Income	Accumulated Deficit	Non-Controlling Interests	Total
Balance at Dec. 31, 2018	$ 155	$ 752		$ (1,420,369)	$ (21,852,692)	$ 310,904	$ (32,222,550)
Balance, shares at Dec. 31, 2018	15,531,000	75,150,400
Balance, shares at Dec. 31, 2019	63,567,099	75,150,400
Share-based compensation expense (Note 24)			$ 1,575,029				1,575,029
Sale of equity interests in a subsidiary to non-controlling interests			2,757			592,725	595,482
Capital contribution from non-controlling interests shareholders						29,196	29,196
Accretion to redemption value of redeemable convertible preferred stock (Note 19)			(1,022,461)				(1,022,461)
Accretion to redemption value of redeemable non-controlling interests and income attribution (Note 20)			(311,757)			27,068	(284,689)
Acquisition of non-controlling interests (Note 20)			(180,784)			10,460	(170,324)
Acquisition of redeemable non-controlling interests (Note 20)			1,296,171				1,296,171
Conversion of preferred shares to Class A ordinary shares (Note 19)	$ 293		69,564,896				69,565,189
Conversion of preferred shares to Class A ordinary shares (Note 19), shares	29,336,099
Subscription fees received from the Founders of ECMOHO Shanghai for Reorganization purpose (Note 1(b))							9,261,300
Issuance of ordinary shares upon Initial Public Offering ("IPO") and over-allotment option, net of cost of issuance (Note 21)	$ 187		35,020,427				35,020,614
Issuance of ordinary shares upon Initial Public Offering ("IPO") and over-allotment option, net of cost of issuance (Note 21), shares	18,700,000
Foreign currency translation adjustment, net of nil tax				(844,266)		(43,141)	(887,407)
Net income/(loss)					2,296,555	(361,657)	1,934,898
Balance at Dec. 31, 2019	$ 635	$ 752	105,944,278	(2,264,635)	(19,556,137)	565,555	84,690,448
Balance, shares at Dec. 31, 2020	69,361,883	71,355,616
Share-based compensation expense (Note 24)			474,559				474,559
Sale of equity interests in subsidiaries (Note 3)			1,950,871			(437,217)	1,513,654
Issuance of restricted shares units	$ 20		(20)
Issuance of restricted shares units, shares	2,000,000
Conversion of Class B Ordinary shares into Class A Ordinary shares (Note 21)	$ 38	$ (38)
Conversion of Class B Ordinary shares into Class A Ordinary shares (Note 21), shares	3,794,784	(3,794,784)
Foreign currency translation adjustment, net of nil tax				6,302,263		57,902	6,360,165
Net income/(loss)					(13,298,912)	(186,240)	(13,485,152)
Balance at Dec. 31, 2020	$ 693	$ 714	108,369,688	4,037,628	(32,855,049)		79,553,674
Balance, shares at Dec. 31, 2021	133,581,883	59,355,616
Share-based compensation expense (Note 24)			2,552,318				2,552,318
Issuance of restricted shares units	$ 122		(122)
Issuance of restricted shares units, shares	12,220,000
Loss from sale of equity interests in subsidiaries			(37,331)				(37,331)
Conversion of Class B Ordinary shares into Class A Ordinary shares (Note 21)	$ 120	$ (120)
Conversion of Class B Ordinary shares into Class A Ordinary shares (Note 21), shares	12,000,000	(12,000,000)
Proceeds from offering, net	$ 400		8,062,977				8,063,377
Proceed from offering, net (in shares)	40,000,000
Foreign currency translation adjustment, net of nil tax				(5,560,452)		57	(5,560,395)
Net income/(loss)					(55,655,198)	(29,819)	(55,685,017)
Balance at Dec. 31, 2021	$ 1,335	$ 594	$ 118,947,530	$ (1,522,824)	$ (88,510,247)	$ (29,762)	$ 28,886,626

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net Income/(loss)	$ (55,685,017)	$ (13,485,152)	$ 1,934,898
Adjustments to reconcile net income/( loss) to net cash (used in) provided by operating activities:
Depreciation and amortization expense	1,128,169	828,546	996,715
Provision for/(reversal of) allowance of doubtful accounts	7,612,174	(39,210)	93,737
Inventory provision	4,634,522	548,109	1,194,496
Impairment loss on long-term investment	7,267,596	0	0
Impairment loss on property and equipment	476,762
Gain on disposal of property and equipment	(2,815)
Deferred tax benefit/(expenses)	(3,054,564)	(6,582)	192,741
Share-based compensation	2,552,318	474,559	1,575,029
Amortization of right-of-use asset and interest of lease liabilities	1,058,998	1,511,607	1,636,237
Changes in operating assets and liabilities
Accounts receivable	21,792,022	9,978,211	(17,164,688)
Inventories	6,864,671	15,161,760	2,497,477
Prepayments and other current assets	2,671,987	13,055,163	(11,008,829)
Other non-current assets	456,108	49,917	(374,253)
Accounts payable	10,303,346	(2,429,356)	3,648,039
Amounts due to related parties	(865,544)	(746,904)	488,186
Advance from customers	226,143	(335,822)	(1,911,843)
Tax payable	(466,701)	401,915	177,502
Salary and welfare payables	(67,678)	153,700	(1,058,214)
Operating lease liabilities	(909,887)	(1,851,577)	(1,494,644)
Accrued liabilities and other current liabilities	(1,914,065)	(1,668,167)	4,498,900
Other non-current liabilities			(110,431)
Net cash (used in)/provided by operating activities	4,078,545	21,600,717	(14,188,945)
Cash flows from investing activities:
Cash held at disposal entities	(5,562)	(559,590)
Proceeds from sale of equity interests in subsidiaries		710,392
Loss from sale of equity interests in subsidiaries	1,490	(40,019)
Purchases of property and equipment	(102,826)	(119,092)	(557,627)
Proceeds from disposal of property and equipment	7,718	55,454
Payments for software procurement	(170,908)	(141,393)	(255,380)
Proceeds from disposal of intangible assets		409
(Loan to) repayment from long-term investments investee	646,000	(646,000)
Purchase of long-term investment	(1,450,000)	(5,904,000)
Net cash used in investing activities	(1,074,088)	(6,643,839)	(813,007)
Cash flows from financing activities:
Cash payments for acquisition of equity interests of ECMOHO Shanghai for Reorganization purpose (Note 1(b))			(4,261,580)
Subscription fees received from the Founders of ECMOHO Shanghai for Reorganization purpose (Note 1(b))			9,261,300
Subscription fees received from the Round A and Round B Investors of ECMOHO Shanghai for Reorganization purpose (Note 1(b))			89,222
Proceeds from borrowings	30,550,799	105,033,389	50,434,437
Repayments of borrowings	(37,349,478)	(122,724,334)	(37,295,468)
Cash received from maturity of loan deposits (Note 9)		430,034	861,268
Cash payment for loan deposits (Note 9)			(854,188)
Contribution from non-controlling interests shareholders			29,196
Payment for acquisition of non-controlling interests			(170,324)
Payment for acquisition of redeemable non-controlling interests (Note 20)		(3,120,583)	(2,215,392)
Proceeds from issuance of ordinary shares upon Initial Public Offering and over-allotment option, net of payment of cost of issuance/(Payment of Initial Public Offering costs)			35,020,614
Capital injection from non-controlling interests shareholders			595,482
Proceeds (repayment) of borrowings from related parties	(990,000)	(600,000)	4,000,000
Proceeds of advances from related parties	2,186,806	3,409,587	9,436,151
Repayment of advances to related parties	(3,232,578)	(5,214,261)	(10,593,662)
Proceed from offering, net	8,116,313
Net cash provided by/(used in) financing activities	(718,138)	(22,786,168)	54,337,056
Effect of exchange rate change on cash, cash equivalents and restricted cash	(3,947,039)	2,014,703	(1,201,068)
Net change in cash, cash equivalents and restricted cash	(1,660,720)	(5,814,587)	38,134,036
Cash, cash equivalents and restricted cash at beginning of year	45,284,308	51,098,895	12,964,859
Cash, cash equivalents and restricted cash at end of year	43,623,588	45,284,308	51,098,895
Supplemental disclosure of cash flow information:
Interest paid	(1,365,964)	(2,422,116)	(2,531,209)
Non-cash financing and investing activities
Accretion to redemption value of convertible redeemable preferred shares			1,022,461
Accretion to redemption value of redeemable non-controlling interests			311,757
Payables for the acquisition of redeemable non-controlling interests (Note 20)			$ (3,120,583)
Operating lease right-of-use assets obtained in exchange for operating lease liabilities, (Note 11)	1,541,091	2,756,170
Termination of operating lease right-of-use assets and operating lease liabilities	2,001,317
Sale consideration from sale of equity interests in a subsidiary offset with amounts due to related parties (Note 3)		652,401
Recognition of other receivables from former subsidiaries offset with amounts due to related parties (Note 3)		2,295,358
Loss from sale of equity interests in subsidiaries to related parties recognized to additional paid-in capital (Note 3)	37,331	$ 1,950,871
Accrued offering cost	$ 52,936

Organization and Principal Acti

Organization and Principal Activities	12 Months Ended
	Dec. 31, 2021
Organization and Principal Activities
Organization and Principal Activities	1. (a) Principal activities Ecmoho Limited (the “Company”), an exempted company with limited liability incorporated in the Cayman Islands, together with (i) its various equity-owned consolidated subsidiaries, (ii) its controlled affiliate Shanghai Yibo Medical Device Co., Ltd (“Yibo or Yibo VIE”) and Yang Infinity (Shanghai) Biotechnology Co., Limited (“Yang or Yang VIE”) and Yang VIE’s subsidiary are collectively referred to as the “Group”. The Company serves as an investment holding company with no operations of its own. The Group is primarily engaged in e-commerce business and sells products to consumers and retailers. The Group also provides services including online store operating services, promotion and marketing services to its brand partners and other brand customers. As of December 31, 2021, the Company’s principal subsidiaries and VIEs are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percentage ​ ​ ​ ​ ​ ​ ​ ​ of direct ​ ​ ​ ​ Date of ​ Place of ​ or indirect ​ Principle Name of subsidiaries and VIEs establishment/acquisition incorporation ownership activities Subsidiaries of the Company: ​ ​ ​ ​ ​ ​ ​ ​ ECMOHO (Hong Kong) Health Established on June 27, 2018 Hong Kong ​ 100.00 % Investment holding Shanghai ECMOHO Health Established on December 23, 2011 PRC ​ 100.00 % Product sales and services Jianyikang Health Technology Established on May 21, 2018 PRC ​ 100.00 % Product sales Ecmoho (Hong Kong) Limited Established on April 1, 2015 Hong Kong ​ 100.00 % Product sales and services Import It Corp. Established on September 4, 2012 BVI ​ 100.00 % Product sales and services Shanghai Tonggou Information Established on May 20, 2013 PRC ​ 100.00 % Product sales and services Yijiasancan (Shanghai) E-commerce Co., Ltd. Established on August 21, 2013 PRC ​ 100.00 % Product sales and services Shanghai Hengshoutang Health Established on April 11, 2016 and divested in October 2020 PRC ​ 70.00 % Product sales Qinghai Hengshoutang Plateau Acquired on March 21, 2017 and divested in October 2020 PRC ​ 70.00 % Product sales Shanghai Jieshi Technology Co., Acquired on December 16, 2016 and disposed in July 2020 PRC ​ 100.00 % Product sales Shanghai ECMOHO Health Established on May 5, 2015 PRC ​ 100.00 % Product sales Hangzhou Duoduo Supply Chain Acquired on April 25, 2017 PRC ​ 100.00 % Bonded area warehousing ECMOHO Co., Ltd. (Korea) Established on August 27, 2018 Korea ​ 100.00 % Product sales Yi Ling (Shanghai) Information Established on August 30, 2018 PRC ​ 100.00 % Intercompany services Xianggui (Shanghai) Established on September 28, 2018 and divested in April 2020 PRC ​ 60.00 % Product sales and services Shanghai Juyi Established on October 15, 2018 and divested in September 2021 PRC ​ 100.00 % Product sales and services Yipinda (Shanghai) Established on February 27, 2019 PRC ​ 100.00 % Product sales ECMOHO Co., Established on July 15, 2016 , dissolved in August 2021 Japan ​ 100.00 % Inactive Ecmoho USA Ltd. Established on October 26, 2017 USA ​ 100.00 % Inactive Shanghai Yiheng Yimei Established on September 22, 2020 , dissolved in July 2021 PRC ​ 51.00 % Inactive Shanghai Kailing Health Established on March 5, 2020 PRC ​ 51.00 % Product sales Shanghai Ranyao Digital Established on September 30, 2020 , increased ownership to 90% in October 2021 PRC ​ 90.00 % Startup Guangzhou ECMOHO Health Established on August 14, 2020 , dissolved in July 2021 PRC ​ 51.00 % Inactive Shanghai Hengcang Supply Established on August 1, 2018 PRC ​ 100.00 % Warehousing service Zhengzhou ECMOHO ​ Established on July 6, 2015 , dissolved in July 2021 ​ PRC ​ 100.00 % Inactive ECMOHO (Hong Kong) Development Limited (“ECMOHO Development”) ​ Established on December 28, 2020 ​ Hong Kong ​ 100.00 % Startup ECMOHO (Hong Kong) Information ​ Established on December 28, 2020 ​ Hong Kong ​ 100.00 % Startup Shanghai Kangyao Technology ​ Established on January 8, 2021 ​ PRC ​ 51.00 % Product sales Shanghai Ranyi Information Technology ​ Established on January 14, 2021 ​ PRC ​ 51.00 % Product sales and services Wuhu Hengcang Supply Chain ​ Established on January 18, 2021 ​ PRC ​ 100.00 % Storage service Shanghai Yiyao Information Technology ​ Established on January 11, 2021 ​ PRC ​ 51.00 % Product sales Shanghai Boyi Information Technology ​ Established on January 14, 2021 and divested in April 2021 ​ PRC ​ 51.00 % Product sales Y Tech (Hong Kong) Health Technology Limited ​ Established on January 22, 2021 ​ Hong Kong ​ 51.00 % Inactive May Sky (Hong Kong) Health Management Limited ​ Established on January 20, 2021 ​ Hong Kong ​ 51.00 % Inactive ECMOHO (Hong Kong) International Trade Company Limited ​ Established on January 4, 2021 ​ Hong Kong ​ 51.00 % Inactive Variable Interest Entity (“VIE”): ​ ​ ​ ​ ​ ​ ​ ​ Shanghai Yibo Medical Device Co., ​ Established on April 21, 2017 ​ PRC ​ 100.00 % Operates the Company’s own online e-commerce platform Yang Infinity (Shanghai) ​ Established on November 15, 2018 and divested in April 2020 ​ PRC ​ 60.00 % Product sales Subsidiary of Variable Interest Entity (“VIE subsidiary”): ​ ​ ​ ​ ​ ​ ​ ​ Yinchuan Xianggui Internet Hospital ​ Established on May 17, 2019 and divested in April 2020 ​ PRC ​ 60.00 % Product sales ​ (1) Disposed during the year ended December 31, 2021 (see item d below). (2) The dissolution of ECMOHO Co. Ltd (Japan), Shanghai Yiheng Yimei Biotechnology Co., Ltd., Guangzhou ECMOHO Health Technology Co., Limited and Zhengzhou ECMOHO Health Technology Co., Ltd. did not have a material impact to the Company’s consolidated financial statements. ​ (b) Reorganization The Group commenced its operations in December 2011 through ECMOHO Shanghai, a People’s Republic of China (“the PRC”) company established by Ms. Zoe Wang and Mr. Leo Zeng, who are in spousal relationship (collectively known as “the Founders”). In 2015 and 2016, ECMOHO Shanghai offered 19% and 12% of its equity interests with preferential rights to Round A and Round B Investors with the consideration of US$ 13,081,880 and US$ 24,000,000, respectively (Note 19). In April 2018, one of the Round A Investors (“Exit Investor”) sold all its 8.36% equity interest with preferential rights to the Founders for cash (Note 19). To facilitate offshore financing, an offshore corporate structure was formed in August 2018 (the “Reorganization”), which was carried out as follows: 1) In June 2018, the Company was incorporated in the Cayman Islands by the Founders. 2) In June 2018, ECMOHO HK was incorporated in Hong Kong with 100% ownership by the Company. 3) In July 2018, ECMOHO HK legally acquired 97.5% of the equity interest of ECMOHO Shanghai from the Founders and most of the Investors, except for 2.5% equity interests held by certain of the Investors (“NCI holders”), with the cash consideration of US$ 18,737,426 . Such consideration shall be used by these Founders and Investors to subscribe ordinary shares and preferred shares of the Company to exchange its equity interests of ECMOHO Shanghai for Reorganization purpose. As of December 31, 2018, consideration of US $14,475,846 has been paid, and consideration of US$ 4,261,580 remained outstanding and was presented as amounts due to related parties on the consolidated balance sheets. The remaining consideration of US$ 4,261,580 was fully paid in 2019. 4) In August 2018, the Founders subscribed 9,519,000 Class A Ordinary Shares and 75,150,400 Class B Ordinary Shares of the Company with the cash consideration of US$ 15,261,676 (part of the above mentioned cash consideration of US$ 18,737,426 ), in the same proportions as the percentage of equity interest they held in ECMOHO Shanghai before the Reorganization. As of December 31, 2018, consideration of US$ 6,000,376 has been received, and consideration of US$ 9,261,300 remained outstanding and was presented as subscriptions receivable, a contra-equity balance on the consolidated balance sheets. The remaining consideration of US$ 9,261,300 was fully received in 2019. The 9,519,000 Class A Ordinary Shares were in connection with the 8.36% equity interests the Founder purchased from the Exit Investor. The Founders gave up the preferential rights associated with the equity interests simultaneously with the issuance of such Class A Ordinary Shares (Note 19). In August 2018, the Founders sold 8,880,894 out of the 9,519,000 Class A Ordinary Shares to third party investors (Note 21). 5) In September 2018, the Round A and Round B Investors, except for the NCI holders, subscribed for 9,519,000 Class A-1 and 10,817,000 Class A-2 Ordinary Shares with preferential rights of the Company with the total cash consideration of US$ 3,475,750 (the remaining part of the above mentioned cash consideration of US$ 18,737,426 ), all in the same proportions, on an as converted basis, as the percentage of equity interest they held in ECMOHO Shanghai before the Reorganization. As of December 31, 2018, consideration of US$ 3,386,528 has been received, and consideration of US$ 89,222 remained outstanding and was presented as subscriptions receivable, a contra mezzanine equity balance on the consolidated balance sheets. The remaining consideration of US$ 89,222 was fully received in 2019 (Note 19). The Reorganization was a recapitalization with no substantial changes in the shareholding of the Company. Therefore, it was accounted for using historical costs with assets and liabilities reflected at carryover basis. Accordingly, the accompanying consolidated financial statements have been prepared as if the current corporate structure had been in existence throughout the periods. (c) VIE arrangements To comply with the relevant PRC laws and regulations, the Company operates its internet-based business in which foreign investment is restricted or prohibited through its Yibo VIE. To provide the Company the control of the Yibo VIE, ECMOHO Shanghai entered into a series of contractual arrangements with the Yibo VIE or its equity holders as follows: Exclusive Technology Consulting and Service Agreement Under the exclusive technology consulting and service agreement between ECMOHO Shanghai and Yibo VIE, ECMOHO Shanghai has the exclusive right to provide to Yibo VIE consulting and services related to, among other things, research and development, system operation, advertising, internal training and technical support. ECMOHO Shanghai has the exclusive ownership of intellectual property rights created as a result of the performance of this agreement. In exchange, Yibo VIE agrees to pay ECMOHO Shanghai an annual service fee, at an amount that is agreed by ECMOHO Shanghai. Unless ECMOHO Shanghai provides valid notice of termination 90 days prior to the term of agreement ending, this agreement will remain effective for 10-years Powers of Attorney The shareholders of Yibo VIE, have each executed a power of attorney to irrevocably appoint ECMOHO Shanghai or its designated person as their attorney-in-fact to exercise all of their rights as shareholders of Yibo VIE, including, but not limited to, the right to convene and attend shareholder meetings, vote on any resolution that requires a shareholder vote, such as the appointment or removal of directors and executive officers, and other voting rights pursuant to the then-effective articles of association of Yibo VIE. The power of attorney will remain in force for so long as the controlling shareholders remain the shareholders of Yibo VIE. Equity Pledge Agreement Pursuant to the equity pledge agreement among ECMOHO Shanghai, Yibo VIE, and the shareholders of Yibo VIE, the shareholders pledged all of their equity interests in Yibo VIE to guarantee their and Yibo VIE’s performance of their obligations under the contractual arrangements including the exclusive technology consulting and service agreement, the exclusive option agreement and the power of attorney. In the event of a breach by Yibo VIE or its shareholders of contractual obligations under these agreements, ECMOHO Shanghai, as pledgee, will have the right to dispose of the pledged equity interests in Yibo VIE. The shareholders of Yibo VIE also undertake that, during the term of the equity pledge agreement, they will not dispose of the pledged equity interests or create or allow any encumbrance on the pledged equity interests. During the term of the equity pledge agreement, ECMOHO Shanghai has the right to receive all of the dividends and profits distributed on the pledged equity interests. As of the date of this prospectus, the equity pledge for the Company’s variable interest equity has been registered with local PRC authorities. Spousal Consent Letters Pursuant to the spousal consent letter, each of the respective spouse of the shareholders of Yibo VIE, unconditionally and irrevocably agreed that the equity interest in Yibo VIE held by and registered in the name of his/her spouse will be disposed of pursuant to the equity pledge agreement, the exclusive call option agreement and the power of attorney. The spouse agreed not to assert any rights over the equity interest in Yibo VIE held by his/her spouse. In addition, in the event that the spouse obtains any equity interest in Yibo VIE held by his/her spouse for any reason, the spouse agreed to be bound by the contractual arrangements. Exclusive Call Option Agreement Pursuant to the exclusive call option agreement between ECMOHO Shanghai, Yibo VIE and its shareholders, the shareholders of Yibo VIE irrevocably grant ECMOHO Shanghai an exclusive option to purchase, at its discretion, or have its designated person to purchase, to the extent permitted under PRC law, all or part of the equity interests in Yibo VIE. The purchase price shall be the lowest price permitted by applicable PRC law. In addition, Yibo VIE has granted ECMOHO Shanghai an exclusive option to purchase, at its discretion, or have its designated person to purchase, to the extent permitted under PRC law, all or part of Yibo VIE’s assets at the book value of such assets, or at the lowest price permitted by applicable PRC law, whichever is higher. The shareholders of Yibo VIE undertake that, without the Company’s prior written consent or the prior written consent of ECMOHO Shanghai, they may not increase or decrease the registered capital, dispose of its assets, incur any debt or guarantee liabilities, enter into any material purchase agreements, conduct any merger, acquisition or investments, amend its articles of association or provide any loans to third parties. The exclusive call option agreement will remain effective until all equity interest in Yibo VIE held by its shareholders and all assets of Yibo VIE are transferred or assigned to ECMOHO Shanghai or its designated representatives. Yibo VIE, under Generally Accepted Accounting Principles in the United States (“US GAAP”), is considered to be a consolidated VIE in which the Company, or its subsidiaries, through contractual arrangements, bears the risks of, and enjoys the rewards normally associated with, ownership of the entity, and therefore the Company or one of its subsidiaries is the primary beneficiary of the entity. Through the aforementioned contractual agreements, the Company has the ability to: ● exercise control over Yibo VIE whereby having the power to direct Yibo VIE’s activities that most significantly drive the economic results of Yibo VIE; ● receive substantially all of the economic benefits and residual returns, and absorb substantially all the risks and expected losses from the Yibo VIE as if it was their sole shareholder; and ● have an exclusive option to purchase all of the equity interests in Yibo VIE. In June 2019, Yang VIE entered into the VIE Agreements, including Exclusive Technology Support and Consulting Services Agreement, Powers of Attorney, Equity Pledge Agreement, Spousal Consent Letters and Exclusive Call Option Agreement which contain terms substantially similar to those entered into between Yibo VIE and ECMOHO Shanghai in 2018. Yang VIE was disposed in April 2020. See Note 3 - Divestment of subsidiaries and deconsolidation of VIEs for more details. Management therefore concluded that the Company, through the above contractual arrangements, has the power to direct the activities that most significantly impact the VIEs’ economic performance, bears the risks of and enjoys the rewards normally associated with ownership of the VIEs, and therefore the Company is the ultimate primary beneficiary of the VIEs. Consequently, the financial results of the VIEs were included in the Group’s consolidated financial statements. The following table sets forth the assets, liabilities, results of operations and cash flows of VIEs and its subsidiary, which are included in the Group’s consolidated financial statements. Transactions between the VIEs and VIE subsidiary are eliminated in the balances presented below: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ US$ US$ Assets ​ ​ ​ ​ Current assets ​ ​ ​ ​ Cash and cash equivalents 5,511 9,570 Prepayments and other current assets 11,238 11,601 Total current assets 16,749 21,171 Total assets 16,749 21,171 Liabilities ​ ​ ​ ​ Current liabilities ​ ​ ​ ​ Salary and welfare payables 4,604 5,280 Tax payables 250 — Accrued liabilities and other current liabilities 122,915 223,106 Total current liabilities 127,769 228,386 Total liabilities 127,769 228,386 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ US$ US$ US$ Net revenues 29,122 66,612 — Net losses (544,953) (161,892) (92,497) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 US$ US$ US$ Net cash (used in)/provided by operating activities (434,616) 763 3,884 Net cash provided by/(used in) financing activities 484,980 (25,636) — Net increase/(decrease) in cash and cash equivalents 50,364 (24,873) 3,884 ​ In accordance with the aforementioned VIE agreements, the Company has power to direct activities of the VIEs, and can have assets transferred out of VIEs. Therefore, the Company considers that there is no asset in VIEs that can be used only to settle obligations of the VIEs, except for registered capital, as of December 31, 2020 and 2021. As the VIEs and their subsidiaries were incorporated as limited liability Company under the PRC Company Law, the creditors do not have recourse to the general credit of the Company for all the liabilities of the VIEs. There is currently no contractual arrangement that would require the Company to provide additional financial support to the VIEs. As the Group is conducting certain businesses in the PRC through the VIEs, the Group may provide additional financial support on a discretionary basis in the future, which could expose the Group to a loss. There is no VIE where the Company has variable interest but is not the primary beneficiary. The Group believes that the contractual arrangements among its shareholders and ECMOHO Shanghai comply with PRC law and are legally enforceable. However, uncertainties in the PRC legal system could limit the Company’s ability to enforce these contractual arrangements and if the shareholders of the VIEs were to reduce their interest in the Company, their interests may diverge from that of the Company and that may potentially increase the risk that they would seek to act contrary to the contractual terms. The Company’s ability to control the VIEs also depends on the voting rights proxy and the effect of the share pledge under the Equity Pledge Agreement and ECMOHO Shanghai has to vote on all matters requiring shareholder approval in the VIEs. As noted above, the Company believes this voting right proxy is legally enforceable but may not be as effective as direct equity ownership. (d) Divestitures Yang Infinity (Shanghai) Biotechnology Co., Limited Xianggui (Shanghai) Biotechnology Co., Ltd. On April 27, 2020, Zoe Wang, the Group’s Chairman and Chief Executive Officer, and Leo Zeng, the Group’s Chief Operating Officer, (collectively “Sellers”) entered into a Share Transfer Agreement (the “Equity Transfer Agreement”) with Shanghai Xianggui Health Management Co. Ltd. (“Xianggui Health Management”), a related party. Pursuant to the Equity Transfer Agreement, the Sellers shall sell 100% equity interests in Yang VIE, which is a VIE of Xianggui (Shanghai) Biotechnology Co., Ltd. On April 27, 2020, Yi Ling (Shanghai) Information Technology Co., Limited (“Yi Ling”), the Group’s wholly owned subsidiary, entered into a Share Transfer Agreement (the “Equity Transfer Agreement”) with Xianggui Health Management, a related party. Pursuant to the Equity Transfer Agreement, Yi Ling shall sell all of its 60% equity interests in Xianggui (Shanghai) Biotechnology Co., Ltd. (“Xianggui”), the Group’s 60% owned subsidiary, to Xianggui Health Management in exchange for RMB3,400,000 (approximately US$ 521,000). The Group’s decision to dispose of Yang VIE and Xianggui is to restructure its operating entities to improve its operating results within the e-commerce health and wellness industry. See Note 3 - Divestment of subsidiaries and deconsolidation of VIEs for more details. Shanghai Jieshi Technology Co., Limited On July 9, 2020, Yijiasancan (Shanghai) E-commerce Co., Ltd. (“Yijiasancan”), the Group’s wholly owned subsidiary, entered into a Share Transfer Agreement (the “Equity Transfer Agreement”) with Shanghai Xianggui Health Technology Co. Ltd. (“Xianggui Health Technology”), a related party. Pursuant to the Equity Transfer Agreement, Yijiasancan shall sell 100% equity interests in Shanghai Jieshi Technology Co., Limited (“Shanghai Jieshi”), the Group’s wholly owned subsidiary, to Xianggui Health Technology in exchange for RMB1,000,000 (approximately US$ 153,000). The Group’s decision to dispose of Shanghai Jieshi is to restructure its operating entities to improve its operating results within the e-commerce health and wellness industry. See Note 3 - Divestment of subsidiaries and deconsolidation of VIEs for more details. Shanghai Hengshoutang Health Technology Co., Limited On October 28, 2020, Yijiasancan, the Group’s wholly owned subsidiary, entered into a Share Transfer Agreement (the “Equity Transfer Agreement”) with Xianggui Health Technology, a related party. Pursuant to the Equity Transfer Agreement, Yijiasancan shall sell 70% equity interests in Shanghai Hengshoutang Health Technology Co., Limited (“Shanghai Hengshoutang”), the Group’s wholly owned subsidiary, to Xianggui Health Technology in exchange for RMB5,000,000 (approximately US$ 766,000). The Group’s decision to dispose of Shanghai Hengshoutang is to restructure its operating entities to improve its operating results within the e-commerce health and wellness industry. See Note 3 - Divestment of subsidiaries and deconsolidation of VIEs for more details. Shanghai Juyi Information Technology Co., Ltd. On September 2, 2021, Yijiasancan (Shanghai) E-commerce Co., Ltd. (“Yijiasancan”), the Group’s wholly owned subsidiary, entered into a Share Transfer Agreement (the “Equity Transfer Agreement”) with two individual related parties, among which, 70% was transferred to Daniel Wang, the Director, and 20 % was transferred to Wang Wei , the IT Director, both related parties. Pursuant to the Equity Transfer Agreement, Yijiasancan shall sell 90% equity interests in Shanghai Juyi Information Technology Co., Limited (“Shanghai Juyi”), the Group’s wholly owned subsidiary, to two related parties, collectively at 90%, and the consideration is zero. The Group’s decision to dispose of Shanghai Juyi is to restructure its operating entities to improve its operating results within the e-commerce health and wellness industry. See Note 3 - Divestment of subsidiaries and deconsolidation of VIEs for more details. Shanghai Boyi Information Technology Co., Ltd On March 22, 2021, Shanghai ECMOHO Health Biotechnology Co., Ltd. (“ECMOHO Shanghai”), the Group’s wholly owned subsidiary, entered into a Share Transfer Agreement (the “Equity Transfer Agreement”) with Cui Yun and Wang Yang, both third parties. Pursuant to the Equity Transfer Agreement, ECMOHO Shanghai shall sell 51% equity interests in Shanghai Boyi Information Technology Co., Limited (“Shanghai Boyi”), the Group’s 51% owned subsidiary, to Cui Yun and Wang Yang at a consideration of RMB 2 (US$ 0.3). The Group’s decision to dispose of Shanghai Boyi is to restructure its operating entities to improve its operating results within the e-commerce health and wellness industry. See Note 3 - Divestment of subsidiaries and deconsolidation of VIEs for more details.

Liquidity Consideration and Pri

Liquidity Consideration and Principal Accounting Policies	12 Months Ended
	Dec. 31, 2021
Liquidity Consideration and Principal Accounting Policies
Liquidity Consideration and Principal Accounting Policies	2. Liquidity Consideration and Principal Accounting Policies (a) Liquidity In assessing the Group’s liquidity, the Group monitors and analyzes its cash on-hand and its operating and capital expenditure commitments. The Group’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. Debt financing in the form of short-term borrowings, loans from related parties and equity financing have been utilized to finance the working capital requirements of the Group. As of December 31, 2021, the Group’s working capital was approximately $23.2 million and the Group had cash of approximately $43.6 million. The Group expects its cash on hand is sufficient to finance the working capital requirements of the Group within the normal operating cycle of a twelve-month period from the date of this report. If the Group is unable to have sufficient fund to finance the working capital requirements of the Group within the normal operating cycle of a twelve-month period from the date of this report, the Group may have to consider supplementing its available sources of funds through the following sources: ● the Group will continuously seek equity financing to support its working capital; ● other available sources of financing from PRC banks and other financial institutions; ● financial support and credit guarantee commitments from the Group’s related parties. Based on the above considerations, the Group’s management is of the opinion that it has sufficient funds to meet the Group’s working capital requirements and current liabilities as they become due one year from the date of this report. However, there is no assurance that management will be successful in their plans. There are a number of factors that could potentially arise that could undermine the Group’s plans, such as changes in the demand for the Group’s products, PRC government policy, economic conditions, and competitive pricing in the industries that the Group operates in. (b) Basis of preparation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). The Reorganization was a recapitalization with no substantial changes in the shareholding of the Company. Accordingly, the accompanying consolidated financial statements have been prepared as if the current corporate structure had been in existence throughout the periods. Significant accounting policies followed by the Company in the preparation of the accompanying consolidated financial statements are summarized below. (c) Basis of consolidation The Group’s consolidated financial statements include the financial statements of the Company, its subsidiaries and its VIEs for which the Company is the primary beneficiary. All transactions and balances among the Company, its subsidiaries, its VIEs have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting powers; or has the power to appoint or remove the majority of the members of the board of directors; or to cast a majority of votes at the meeting of directors; or has the power to govern the financial and operating policies of the investee under a statute or agreement among the shareholders or equity holders. Non-controlling interest represents the portion of the net assets of subsidiaries attributable to interests that are not owned or controlled by the Group. The non-controlling interest is presented in the consolidated balance sheets, separately from equity attributable to the shareholders of the Group. Non-controlling interest’s operating results are presented on the face of the consolidated statements of operations and comprehensive income (loss) as an allocation of the total income (loss) for the year between non-controlling shareholders and the shareholders of the Group. A VIE is an entity in which the Company, through contractual agreements, has the power to direct activities of, bears the risks of, and enjoys the rewards normally associated with ownership of the entity. In determining whether the Company or its subsidiaries are the primary beneficiary, the Company considered whether it has the power to direct activities that are significant to the VIE’s economic performance, and also the Group’s obligation to absorb losses of the VIEs that could potentially be significant to the VIEs or the right to receive benefits from the VIEs that could potentially be significant to the VIEs. ECMOHO Shanghai and ultimately the Company hold all the variable interests of the VIEs, and has been determined to be the primary beneficiary of the VIEs. (d) Use of estimates The preparation of the Group’s consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company believes that revenue recognition, sales return, sales incentive, inventory write-down, rebates, realization of deferred tax assets, assessment for useful life and impairment of long-lived assets, allowance for doubtful accounts, incremental borrowing rates used in lease liabilities calculations, impairment of long-term investment and valuation of ordinary shares and preferred shares requires significant judgments and estimates used in the preparation of its consolidated financial statements. Management bases the estimates on historical experience and on various other assumptions as discussed elsewhere to the consolidated financial statements that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. On an ongoing basis, management evaluates its estimates based on information that is currently available. Changes in circumstances, facts and experience may cause the Company to revise its estimates. Changes in estimates are recorded in the period in which they become known. Actual results could materially differ from these estimates. (e) Functional Currency and Foreign Currency Translation The Group uses United States dollars (“US$” or “USD”) as its reporting currency. The functional currency of the Company and its subsidiaries incorporated outside of PRC is US$, while the functional currency of the PRC entities in the Group is RMB as determined based on the criteria of ASC 830, Foreign Currency Matters. Transactions denominated in other than the functional currencies are translated into the functional currency of the entity at the exchange rates prevailing on the transaction dates. Financial assets and liabilities denominated in other than the functional currency are translated at the balance sheet date exchange rate. The resulting exchange differences are included in the consolidated statements of operations and comprehensive income/(loss) as foreign exchange related gains. The financial statements of the Group’s entities using functional currency other than US$ are translated from the functional currency to the reporting currency, US$. Assets and liabilities of the Group’s subsidiaries incorporated in PRC are translated into US$ at balance sheet date exchange rates, Income and expense items are translated at average exchange rates prevailing during the fiscal year, representing the index rates stipulated by the People’s Bank of China. Translation adjustments arising from these are reported as foreign currency translation adjustments and are shown as accumulated other comprehensive income/(loss) on the consolidated financial statement. The exchange rates used for translation on December 31, 2020 and 2021 were US$1.00=RMB 6.5249 6.3757 6.8985 6.8976 6.4515 (f) Fair value of financial instruments Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. The established fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of inputs that may be used to measure fair value include: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Observable, market-based inputs, other than quoted prices, in active markets for identical assets or liabilities. Level 3: Unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Accounting guidance also describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; (2) income approach and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset. The Group does not have any non-financial assets or liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Group’s financial instruments consist principally of cash and cash equivalents, restricted cash, accounts receivable, deposits, loan deposits, accounts payable, operating lease liabilities, accrued liabilities and other current liabilities, short-term borrowings, amounts due to related parties and other liabilities. As of December 31, 2020 and 2021, the carrying values of cash and cash equivalents, restricted cash, accounts receivable, deposits, loan receivables, loan deposits, accounts payable, operating lease liabilities, accrued liabilities and other current liabilities, short-term borrowings, amounts due to related parties and other liabilities approximated their fair values reported in the consolidated balance sheets due to the short term maturities of these instruments. (g) Cash, cash equivalents and restricted cash Cash and cash equivalents include cash in bank and time deposits placed with banks, other financial institutions and third party payment processors, which have original maturities of three months or less at the time of purchase and are readily convertible to known amounts of cash. Restricted cash mainly represents secured deposits held in designated bank accounts for drawdown of bank loans. Cash, cash equivalents and restricted cash as reported in the consolidated statements of cash flows are presented separately on the consolidated balance sheet as follows: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ US$ US$ US$ Cash and cash equivalents 49,098,841 45,284,308 43,623,588 Restricted cash 2,000,054 — — Total 51,098,895 45,284,308 43,623,588 ​ (h) Accounts receivable, net Accounts receivable are presented net of allowance for doubtful accounts. The Group maintains an allowance for doubtful accounts which reflects its best estimate of amounts that potentially will not be collected. The Group determines the allowance for doubtful accounts on general basis taking into consideration various factors including but not limited to historical collection experience and credit-worthiness of the customers as well as the age of the individual receivables balance. Additionally, the Group makes specific bad debt provisions based on any specific knowledge the Group has acquired that might indicate that an account is uncollectible. The facts and circumstances of each account may require the Group to use substantial judgment in assessing its collectability. (i) Inventories Inventories are stated at the lower of cost or net realizable value. Cost is determined using the weighted average method. Provisions are made for excessive, slow moving, expired and obsolete inventories as well as for inventories with carrying values in excess of net realizable value . Certain factors could impact the realizable value of inventory, so the Group continually evaluates the recoverability based on assumptions about customer demand and market conditions. The evaluation may take into consideration historical usage, inventory aging, expiration date, expected demand, anticipated sales price, new product development schedules, the effect new products might have on the sale of existing products, product obsolescence, customer concentrations, and other factors. The reserve or write-down is equal to the difference between the cost of inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory reserves or write-downs may be required that could negatively impact the Group’s gross margin and operating results. If actual market conditions are more favorable, the Group may have higher gross margin when products that have been previously reserved or written down are eventually sold. (j) Loan receivables Loan receivables are presented net of allowance for doubtful accounts. The Group reviews its loan receivables on a regular basis to determine if the allowance is adequate and adjusts when necessary. The Group continues to evaluate the reasonableness of the allowance policy and update it if necessary. For the years ended December 31, 2019, 2020 and 2021, there were no allowances recognized. (k) Property and equipment, net Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is calculated on a straight-line basis over the following estimated useful lives, taking into account any estimated residual value. Residual rate is determined based on the economic value of the property and equipment at the end of the estimated useful lives as a percentage of the original cost. The estimated useful lives and residual rates are as follows: ​ ​ ​ ​ ​ ​ Classification Useful years Residual rate Warehouse equipment ​ 3 years ​ 5 % Furniture, computer and office equipment 2 - 5 years 0%-5 % Leasehold improvement Over the shorter of the expected life of leasehold improvements or the lease term 0 % ​ Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of property and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the consolidated statements of operations and comprehensive income/(loss). (l) Intangible assets, net Software purchased from third parties are initially recorded at cost and amortized on a straight-line basis over the shorter of the useful economic lives or stipulated period in the contract, which is usually 5 years. Other separately identifiable intangible assets that have finite lives and continue to be amortized consist primarily of trademark and business license purchased from third parties. The Company amortizes these intangible assets on a straight-line basis over their estimated useful lives, which are 5 to 10 years. The estimated life of amortized intangibles is reassessed if circumstances occur that indicate the life has changed. (m) Impairment of long-lived assets For long-lived assets including property and equipment, intangible assets and other non-current assets, the Group evaluates for impairment whenever events or changes (triggering events) indicate that the carrying amount of an asset may no longer be recoverable. The Group assesses the recoverability of the long-lived assets by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to receive from use of the assets and their eventual disposition. Such assets are considered to be impaired if the sum of the expected undiscounted cash flows is less than the carrying amount of the assets. The impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. For the years ended December 31, 2019, 2020 and 2021, impairment loss of long-lived assets was US$0, US$0 and US$476,762, which were recorded in general and administrative expenses in the consolidated statements of operations and comprehensive income/(loss). (n) Long-term investment The Group has elected to record its long-term investment on equity security without a readily determinable fair value at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issue due to its non-marketable equity securities not qualifying for the practical expedient to estimate its fair value in accordance with ASC 820-10-35-59. For the years ended December 31, 2019, 2020 and 2021, impairment loss of long-term investment was US$0, US$0 and US$7,267,596. (o) Advances from customers Certain third party customers pay in advance to purchase product goods. Cash proceeds received from customers are initially recorded as advances from customers and are recognized as revenues when revenue recognition criteria are met. (p) Deconsolidation The Group accounts for the deconsolidation of a subsidiary by recognizing a gain or loss in net income/loss attributable to the parent, measured as the difference between: a. 1. The fair value of any consideration received; 2. The fair value of any retained noncontrolling investment in the former subsidiary at the date the subsidiary is deconsolidated; 3. The carrying amount of any noncontrolling interest in the former subsidiary (including any accumulated other comprehensive income attributable to the noncontrolling interest) at the date the subsidiary is deconsolidated. b. If the deconsolidation transactions were transacted with related parties under common control, the Group should not recognize gain on sales of the subsidiaries/VIEs and losses should be recognized by the Group only when an impairment in value is indicated. The Group would recognize the net consideration as a contribution to capital as opposed to a gain. (q) Revenue recognition In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”) and subsequently, the FASB issued several amendments which amends certain aspects of the guidance in ASC 2014-09 (ASU No. 2014-09 and the related amendments are collectively referred to as “ASC 606”). According to ASC 606, revenue is recognized when control of the promised good or service is transferred to the customers, in an amount that reflects the consideration the Group expects to be entitled to in exchange for those goods or services. The Group adopted ASC 606 for all periods presented. Consistent with the criteria of Topic 606, the Group follows five steps for its revenue recognition: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Group’s revenues are primarily derived from (i) product sales and (ii) services including online store operating services, promotion and marketing services to its brand partners and other brand customers. Refer to Note 22 to the consolidated financial statements for disaggregation of the Group’s revenue for the years ended December 31, 2019, 2020 and 2021. When either party to a contract has performed, the Group presents the contract in the statement of financial position as a contract asset or a contract liability, depending on the relationship between the entity’s performance and the customer’s payment. A receivable is recorded when the Group has an unconditional right to consideration. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. A contract asset is recorded when the Group has transferred products or services to the customer before payment is received or is due, and the Group’s right to consideration is conditional on future performance or other factors in the contract. No contract asset was recorded as at December 31, 2020 and 2021. If the Group recognizes a receivable before it transfers products to the customer, the Group will defer revenue, which is also defined as a contract liability under the new revenue guidance. A contract liability is recorded when the Group’s obligation to transfer goods or services to a customer has not yet occurred but for which the Group has received consideration from the customer. The Group presents such amounts as advances from customers on the consolidated balance sheet. Product Sales The Group selects, purchases and obtains direct control of the goods from its brand partners and/or their authorized distributors and sells goods directly to end consumers through online stores it operates or to secondary distributors in accordance with distribution agreements. Revenue is recognized when consumers or secondary distributors physically accept the products after delivery, which is when the control of products is transferred, and is recorded net of return allowances, value added tax and sales incentives, if any. A majority of the Group’s consumers make online payments through third-party payment platforms when they place orders on the Group’s online stores. The funds will not be released to the Group by these third-party payment platforms until the consumers accept the products on the online platform. Shipping and handling charges paid by customers are included in net revenues. The Group typically does not charge shipping fees on orders exceeding a certain sale amount. Shipping and handling costs incurred by the Group are considered to be fulfillment activities which are presented as part of the Group’s operating expenses. Product Sales Consignment Arrangement The Group also enters into arrangement with online platforms, where the Group retains control over the goods until a sale is made to the end consumer. The Group considers the arrangement meet the indicators of consignment arrangement under ASC 606-10-55-80, because (i) The Group does not relinquish control of the products, even though the online platform has physical possession of the goods. The products are considered to be the Group’s own inventory until they are sold to the end consumers; (ii) The Group retains the right to require the return of the goods held with the online platform; (iii) The online platforms have no obligation to pay for the products that are in its physical possession. Revenue under consignment arrangements is recognized when a sale is made to the end customer and control is transferred to the end customer upon their acceptance in accordance with the sales report provided by the online platforms. Such revenues reflect the consideration paid by end consumers and do not take into account the sales commissions the Group pays to the relevant online platform, which are recorded as sales and marketing expenses. Services The Group offers its brand partners and other brand customers marketing solutions tailored to their needs and charge fixed project-based fees, including designing and operating online stores, running online promotional events, organizing online and offline marketing campaigns featuring social media influencers and circulating marketing messages to end consumers. For services provided to customers of the Group, depending on the terms of the contract and the laws that apply to the contract, control of the services may be transferred over time or at a point in time. Control of the services is transferred over time if the Group’s performance: ● provides all of the benefits received and consumed simultaneously by the customer; ● creates and enhances an asset that the customer controls as the Group performs; or ● does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. If control of the services transfers over time, revenue is recognized over the period of the contract by reference to the progress towards complete satisfaction of that performance obligation. Otherwise, revenue is recognized at a point in time when the customer obtains control of services. With respect to the Group’s marketing services, length of the periods over which services are provided are generally within months or less, the Group recognizes such revenues when service is rendered and service report is delivered to the customer (point in time), which marks the time when control of the service output has passed to the customer. Consideration from brand partners of the Group is considered to be in exchange for distinct service that the Group transfers to the brand partners, as i) services provided to brand partners can be sufficiently separable from the Company’s procurement of products from those brand partners ii) consideration from the brand partner represents the standalone selling price of such service, and iii) the fees do not represent reimbursement of costs incurred by the Company to sell the brand partner’s products. The Group accounts for the service in the same way that it accounts for sales to other customers and revenues generated from these service arrangements are recognized on a gross basis and presented as services revenue on the consolidated statements of operations and comprehensive income/(loss). Practical expedients and exemption Upon the election of the practical expedient under ASC 340-40-25-4, the incremental costs of obtaining a contract are expensed when incurred if the amortization period of the asset that the entity otherwise would have recognized is one year or less. For the years ended December 31, 2019, 2020 and 2021, no incremental cost was capitalized as assets. The Group also selected to apply the practical expedients allowed under ASC Topic 606 to omit the disclosure of remaining performance obligations for contracts with an original expected duration of one year or less. For the years ended December 31, 2019, 2020 and 2021, all contracts of the Group were with an original expected duration within one year. Based on the considerations that there is no difference between the amount of promised consideration and the cash selling price of product sales and promised services, in addition the actual length of time between when the Group transfers products or promised services to the consumers and when the consumers pays for those products or services has been within one year, the Group has assessed and concluded that there is no significant financing component in place within its products sales or service arrangements as a practical expedient in accordance with ASC 606-10-32-18. (r) Sales returns The Group offers consumers from its online shops an unconditional right of return for a period of seven days upon receipt of products and offers its secondary distributors various rights of return after the acceptance of products. Return allowances, which reduce revenue and cost of sales, are estimated by categories of return policies offered to online customers and secondary distributors, based on historical data the Group has maintained, and subject to adjustments to the extent that actual returns differ or are expected to differ. The Group records liabilities for return allowances in refund obligation of sales returns of “Accrued liabilities and other current liabilities” in the consolidated balance sheets (Note 17) and were US$ 634,119 and US$ 236,547 as of December 31, 2020 and 2021, respectively. The Group recorded assets as “Sales return assets” included in “Prepayments and other current assets” in the consolidated balance sheets (Note 9) of US$ 463,361 and US$ 164,762 as of December 31, 2020 and 2021 for its right to recover products from customers associated with settling the refund liability. (s) Sales incentives The Group provides sales rebates to certain third-party online platforms/secondary distributors based on their purchase volume, which are accounted for as variable consideration. The Group estimates these amounts based on the expected amount to be provided to the third-party online platforms/secondary distributors considering the contracted rebate rates and estimated sales volume based on significant management judgments based on historical experience such as likelihood of reaching the purchase thresholds and sales forecasts, and account for it as a reduction of the transaction price. For the years ended December 31, 2019, 2020 and 2021, sales rebates provided by the Group amounted to US$ 4,839,595, US$ 4,591,581 and US$ 5,584,109, respectively. (t) Value added taxes Value added taxes (“VAT”) on sales is calculated at 9% ~13% on revenue from products and 6% on revenue provided from services. The Group reports revenue net of VAT. Subsidiaries and VIEs of the Group that are VAT general tax payers are allowed to offset qualified VAT paid against their output VAT liabilities. Related surcharges, such as urban maintenance and construction tax as well as surtax for education expenses are recorded in cost of revenues. (u) Cost of revenue Cost of revenue consist of cost of product sales of US$ 242,972,621, US$ 242,728,053 and US$ 121,526,704 for the years ended December 31, 2019, 2020 and 2021, respectively, and cost of services of US$ 14,458,453, US$ 3,571,573 and US$ 1,222,000 for the years ended December 31, 2019, 2020 and 2021, respectively. Cost of product sales comprise the purchase price of products, purchase rebates, shipping charges to receive products from the suppliers when they are embedded in the purchase price and inventory write-downs. Cost of products does not include other direct costs related to cost of product sales such as shipping and handling expense, payroll and benefits of logistic staff, logistic centers rental expenses and depreciation expenses. Cost of service consists of the advertising and promotion costs, employee wages and benefits in connection with the Group’s provision of promotion and marketing services including fees the Group paid to third party vendors for advertising and promotion on various online and offline channels. (v) Rebates The Group periodically receives consideration from certain vendors, representing rebates for products sold over a period of time. The Group accounts for the rebates received from its vendors as a reduction to the price it pays for the products purchased. Rebates are earned based on reaching minimum purchased thresholds for a specified period. When volume rebates can be reasonably estimated based on the Group’s past experience, current forecasts and purchase volume, a portion of the rebate is recognized as the Group makes progress towards the purchase threshold. (w) Fulfillment expenses Fulfillment costs primarily represent warehousing, shipping and handling expenses for dispatching and delivering products to consumers, employee wages and benefits for the relevant personnel, and customs clearance expenses. (x) Sales and marketing expenses Sales and marketing expenses primarily consist of advertising costs for the products the Group offers, employee wages and benefits for sales and marketing staff, storefront fees paid to e-commerce platforms, and travel and entertainment expenses. Advertising costs consist primarily of costs for product marketing. The Group expenses all advertising costs as incurred and classifies these costs under sales and marketing expenses. For the years ended December 31, 2019, 2020 and 2021, advertising and marketing costs totaled US$ 560,894, US$ 663,871 and US$ 267,928, respectively. (y) General and administrative expenses General and administrative expenses consist of employee wages and benefits for corporate employees, r

Divestment of subsidiaries and

Divestment of subsidiaries and deconsolidation of Yang Infinity	12 Months Ended
	Dec. 31, 2021
Divestment of subsidiaries and deconsolidation of Yang Infinity
Divestment of Subsidiaries and Deconsolidation of Yang Infinity	3. Yang VIE and Xianggui On April 27, 2020, the Group entered into a share transfer agreement with Xianggui Health Management, an entity jointly owned by the Group’s co-founders Ms. Wang and Mr. Zeng, pursuant to which the Group transferred all of the equity interests it held in Xianggui, representing 60% of its total outstanding share capital, to Xianggui Health Management, for a consideration of RMB3.4 million (US$521,000). The consideration was calculated based on the fair value of the net assets of Xianggui. The Group received the full amount in 2020. On April 27, 2020, Ms. Wang and Mr. Zeng entered into a share transfer agreement with Xianggui Health Management, pursuant to which Ms. Wang and Mr. Zeng transferred 100% of the equity interests in Yang VIE, an entity controlled by Xianggui through contractual arrangements to Xianggui Health Management at nil consideration. The Group’s decision to diversify Xianggui and to deconsolidate Yang VIE is to restructure its operating entities and improve its operating results in the e-commerce health and wellness industry. The Company evaluated and determined that the divestment of Xianggui and the deconsolidation of Yang VIE did not constitute a strategic shift that has had or will have a material effect on its business operations and financial results. Therefore, the results of operations relating to Yang VIE and Xianggui were not reported as discontinued operations under the guidance of Accounting Standards Codification 205. Xianggui Health Management and the Group are under the common control of Ms. Wang and Mr. Zeng. The difference between any proceeds and the carrying amounts of the net assets transferred was recognized in the Group’s additional paid-in capital as opposed to a gain. For the year ended December 31, 2020, the Group recognized US$200,322 in gain on divestment of Xianggui Shanghai and deconsolidation of Yang VIE, which was recorded as an additional paid-in capital , resulted from the 60% of net assets of Xianggui Shanghai and Yang VIE of US$285,455, and the total consideration of US$480,885 with exchange rate effect of US$4,892. Shanghai Jieshi On July 9, 2020, the Group entered into a share transfer agreement with Xianggui Health Technology. Pursuant to the agreement, the Group transferred 100% equity interests in Shanghai Jieshi, the Group’s wholly owned subsidiary, to Xianggui Health Technology for a consideration of RMB1.0 million (approximately US$0.2 million), which was based on the fair value of the net assets of Shanghai Jieshi. The Group received the full amount in 2020. The Group’s decision to diversify Shanghai Jieshi is to restructure its operating entities and improve its operating results in the e-commerce health and wellness industry. The Company evaluated and determined that the divestment of Shanghai Jieshi did not constitute a strategic shift that has had or will have a material effect on its business operations and financial results. Therefore, the results of operations relating to Shanghai Jieshi were not reported as discontinued operations under the guidance of Accounting Standards Codification 205. Xianggui Health Technology and the Group are under the common control of Ms. Wang and Mr. Zeng. The difference between any proceeds and the carrying amounts of the net assets transferred is recognized in the Group’s additional paid-in capital as opposed to a gain. For the year ended December 31, 2020, the Group recognized approximately US$1.4 million in gain on disposal of Shanghai Jieshi, which was recorded as an additional paid-in capital , resulted from the net deficiency of Shanghai Jieshi of US$1.2 million, and the total consideration of US$142,684 with exchange rate effect of US$22,313. Shanghai Hengshoutang On October 28, 2020, the Group entered into share transfer agreement with Xianggui Health Technology. Pursuant to the agreement, the Group transferred 70% of the equity interests in Shanghai Hengshoutang to Xianggui Health Technology for a consideration of RMB5.0 million (US$0.8 million), which was based on the fair value of the net assets of Shanghai Hengshoutang. Approximately US$77,000 of the consideration was received by the Group in 2020, while the rest of US$0.7 million was net against payables to Ms. Wang and Mr. Zeng during the year ended December 31, 2020. The Group’s decision to diversify Shanghai Hengshoutang is to restructure its operating entities and improve its operating results in the e-commerce health and wellness industry. The Company evaluated and determined that the divestment of Shanghai Hengshoutang did not constitute a strategic shift that has had or will have a material effect on its business operations and financial results. Therefore, the results of operations relating to Shanghai Hengshoutang were not reported as discontinued operations under the guidance of Accounting Standards Codification 205. Xianggui Health Technology and the Group are under the common control of Ms. Wang and Mr. Zeng. The difference between any proceeds and the carrying amounts of the net assets transferred is recognized in the Group’s additional paid-in capital as opposed to a gain. For the year ended December 31, 2020, the Group recognized approximately US$340,445 in gain on disposal of Shanghai Hengshoutang, which was recorded as an additional paid-in capital , resulted from the 70% of net assets of Shanghai Hengshoutang of US$411,138, and the total consideration of US$744,103 with exchange rate effect of US$7,480. Shanghai Juyi On September 2, 2021, Yijiasancan (Shanghai) E-commerce Co., Ltd. (“Yijiasancan”), the Group’s wholly owned subsidiary, entered into a Share Transfer Agreement (the “Equity Transfer Agreement”) with two related parties. Pursuant to the Equity Transfer Agreement, Yijiasancan shall sell 90% equity interests in Shanghai Juyi Information Technology Co., Limited (“Shanghai Juyi”), the Group’s wholly owned subsidiary, 70% to Daniel Wang, the Director, and 20% to Wang Wei, the IT Director, and the consideration is zero as Shanghai Juyi has an accumulated deficits with recurring losses and it is also supported by an independent third party appraiser with the enterprise value of Shanghai Juyi. The Group’s decision to diversify Shanghai Juyi is to restructure its operating entities and improve its operating results in the e-commerce health and wellness industry. The Company evaluated and determined that the divestment of Shanghai Juyi did not constitute a strategic shift that has had or will have a material effect on its business operations and financial results. Therefore, the results of operations relating to Shanghai Juyi were not reported as discontinued operations under the guidance of Accounting Standards Codification 205. The difference between any proceeds and the carrying amounts of the net assets transferred is recognized in the Group’s additional paid-in capital as opposed to a loss. For the year ended December 31, 2021, the Group recognized approximately US$37,000 in loss on disposal of Shanghai Juyi, which was recorded as additional paid-in capital, resulted from the net assets of Shanghai Juyi of US$41,373, and the total consideration of US$0. Shanghai Boyi Information Technology Co., Ltd On March 22, 2021, Shanghai ECMOHO Health Biotechnology Co., Ltd. (“ECMOHO Shanghai”), the Group’s wholly owned subsidiary, entered into a Share Transfer Agreement (the “Equity Transfer Agreement”) with Cui Yun and Wang Yang, both third parties. Pursuant to the Equity Transfer Agreement, ECMOHO Shanghai shall sell 51% equity interests in Shanghai Boyi Information Technology Co., Limited (“Shanghai Boyi”), the Group’s 51% owned subsidiary, to Cui Yun and Wang Yang result in a loss from disposal of subsidiary. The Group’s decision to diversify Shanghai Boyi is to restructure its operating entities and improve its operating results in the e-commerce health and wellness industry. The Company evaluated and determined that the divestment of Shanghai Boyi did not constitute a strategic shift that has had or will have a material effect on its business operations and financial results. Therefore, the results of operations relating to Shanghai Boyi were not reported as discontinued operations under the guidance of Accounting Standards Codification 205. The difference between any proceeds and the carrying amounts of the net assets transferred is recognized in the Group’s investment loss. For the year ended December 31, 2021, the Group recognized approximately US$1,490 in loss on disposal of Shanghai Boyi, which was recorded as an investment loss, resulted from the net assets of Shanghai Boyi of US$1,430, and the total consideration of US$0.3.

Risks and concentration

Risks and concentration	12 Months Ended
	Dec. 31, 2021
Risks and Concentration
Risks and Concentration	4. (a) Foreign exchange risk The Group’s sales, purchase and expense transactions in domestic subsidiaries are generally denominated in RMB and a significant portion of the Group’s assets and liabilities are denominated in RMB. RMB is not freely convertible into foreign currencies. In the PRC, foreign exchange transactions are required by law to be transacted only by authorized financial institutions at exchange rates set by the People’s Bank of China. In addition, the Group’s cash denominated in US$ subject the Group to risks associated with changes in the exchange rate of RMB against US$ and may affect the Group’s results of operations going forward. (b) Credit and Concentration risk The Group’s credit risk arises from cash and cash equivalents, restricted cash, prepayments, loan receivables, and other current assets, and accounts receivable. The carrying amounts of these financial instruments represent the maximum amount of loss due to credit risk. The Group expects that there is no significant credit risk associated with the cash and cash equivalents and restricted cash which are held by reputable financial institutions in the jurisdictions where the Company, its subsidiaries and VIEs are located. The Group believes that it is not exposed to unusual risks as these financial institutions have high credit quality. The Group believes that it is not exposed to unusual risks as these financial institutions have high credit quality. Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash. In China, the insurance coverage of each bank is RMB 500,000. As of December 31, 2021, cash balance of US $ 3,280,252 was deposited with financial institutions located in PRC, of which approximately US $ 2,043,908 was subject to credit risk. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 (approximately USD 64,000) if the bank with which an individual/a company hold its eligible deposit fails. As of December 31, 2021, cash balance of approximately US $ 4,460,382 was maintained at financial institutions in Hong Kong, of which approximately US $ 4,190,619 was subject to credit risk. In the US, the insurance coverage of each bank is USD 250,000. As of December 31, 2021, cash balance of US $ 35,701,882 was deposited with a financial institution located in US, of which US $ 35,440,000 was subject to credit risk. As of December 31, 2021, cash balance of US $ 44,310 was maintained at banks in Korea, of which approximately US $ 1,983 was subject to credit risk. As of December 31, 2021 approximately US $ 25,881 and US $ 110,880 were deposited on the Group’s third party platform account located in the PRC and Hong Kong, respectively. This balance is fully covered by insurance. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness. The Group has no significant concentrations of credit risk with respect to its prepayments. Accounts receivable are typically unsecured and are derived from revenue earned through third party consumers. Loan receivables are also unsecured. The risk with respect to accounts receivable and loan receivables are mitigated by credit evaluations performed on them. (i) Concentration of revenues For the years ended December 31, 2019, 2020 and 2021, Customer A contributed 19%, 28% and 33% of total net revenue of the Group, respectively. For the years ended December 31, 2019 and 2020, Customer C contributed 12% and 10% of total net revenue of the Group, respectively. For the years ended December 31, 2019, 2020 and 2021, the Group, as a principal, earned net revenue, representing 23%, 25% and 28% of its total net revenue, respectively, through a third party online platform (Customer B). (ii) Concentration of accounts receivable The Group has not experienced any significant recoverability issue with respect to its accounts receivables. The Group conducts credit evaluations on the third party consumers and generally does not require collateral or other security from such consumers. The Group periodically evaluates the creditworthiness of the existing online platforms and distributors in determining an allowance for doubtful accounts primarily based upon the age of the receivables and factors surrounding the credit risk of specific customers. The following table summarized customers with greater than 10% of the accounts receivables: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2020 2021 Customer A 20 % 36 % Customer B 34 % 18 % Customer C 20 % 23 % (iii) Concentration of purchases For the year ended December 31, 2021, three vendors contributed 30%, 18% and 14% of total purchase of the Group. For the year ended December 31, 2020, one vendor contributed 34% of total purchase of the Group. (iv) Concentration of accounts payable The following table summarized vendors with greater than 10% of the accounts payable: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2020 ​ 2021 Vendor A ​ 28 % 53 % Vendor B ​ 14 % 12 % Vendor C Less than 10 % 14 % ​

Significant equity transactions

Significant equity transactions	12 Months Ended
	Dec. 31, 2021
Significant equity transactions
Significant Equity Transactions	5. Initial public offering In November 2019, the Company completed its initial public offering on the NASDAQ Global Select Market of 4,675,000 American Depositary Shares (“ADS”) (including 300,000 ADSs sold upon the exercise of the underwriters’ over-allotment option) (every ADS represents four Class A ordinary shares, for a total ordinary shares offering of 18,700,000 shares). The net proceeds raised from the IPO amounted to approximately US$35.0 million after deducting underwriting discounts and commissions and other offering expenses. Upon the completion of the IPO, 9,519,000 Class A-1 and 10,817,100 Class A-2 preferred shares were converted and designated as 20,336,100 Class A ordinary shares on a one-for-one basis , and 7,938,915 Series A preferred shares were converted and designated as 8,999,999 Class A ordinary shares on an average basis of 1-for-1.13 due to the adjustment of initial conversion ratio in accordance with the terms of Series A preferred shares. In respect of all matters subject to shareholders’ vote, each holder of Class A ordinary share is entitled to one and each holder of Class B ordinary share is entitled to ten votes. 2021 public offering On August 5, 2021, the Company completed the underwritten public offering of 10 million American Depositary Shares (40 million Class A ordinary shares) at an offering price of US$0.90 per ADS for net proceeds to the Company of approximately US$8.1 million, after deducting underwriting discounts and offering expenses.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2021
Cash And Cash Equivalents [Abstract]
Cash and Cash Equivalents	6. Cash and cash equivalents represent cash on hand and demand deposits placed with banks, other financial institutions and third party payment processors, which are unrestricted as to withdrawal or use. The following table sets forth a breakdown of cash and cash equivalents by currency denomination and jurisdiction as of December 31, 2020 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ US$ US$ Equivalent (RMB) US$ Equivalent (Others) ​ Total in US$ ​ ​ Overseas PRC Overseas PRC Overseas ​ PRC ​ ​ ​ ​ ​ ​ Non VIE ​ VIE ​ ​ ​ Non VIE ​ VIE ​ ​ Non VIE ​ VIE ​ ​ December 31, 2020 39,092,003 258,019 — 667,662 3,778,978 5,511 1,482,135 — — 45,284,308 December 31, 2021 39,987,355 103,162 — 124,661 3,193,402 9,570 205,438 — — 43,623,588 ​

Accounts receivable, Net

Accounts receivable, Net	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Accounts Receivable, Net	7. ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2020 2021 ​ ​ US$ ​ US$ Accounts receivable, gross 42,200,500 21,612,790 Less: allowance for doubtful accounts (194,862) (5,451,138) Accounts receivable, net 42,005,638 16,161,652 ​ Movement of allowance of doubtful accounts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ 2019 2020 2021 ​ ​ US$ ​ US$ ​ US$ At beginning of period 140,335 234,072 194,862 Addition* 483,130 128,507 5,564,399 Reversal (389,393) (167,717) (308,123) At end of period 234,072 194,862 5,451,138 *Bad debt allowance for doubtful accounts were recorded in general and administrative expenses in the consolidated statements of operations and comprehensive income/(loss).

Inventories

Inventories	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventories	8. Inventories consist of the following ： ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Products 33,212,956 21,727,954 Packaging materials and others 50,138 91,045 Inventories 33,263,094 21,818,999 ​ Inventories write-down are recorded in cost of product sales in the consolidated statement of operations and comprehensive income/(loss), which were US$ 1,194,496, US$ 548,109 and US$ 4,634,522 for the years ended December 31, 2019, 2020 and 2021, respectively.

Prepayments and other current a

Prepayments and other current assets	12 Months Ended
	Dec. 31, 2021
Prepaid Expense And Other Assets [Abstract]
Prepayments and Other Current Assets	9. The prepayments and other current assets consist of the following: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Prepayments for products procurement (a) 2,902,347 478,804 Prepayments for service procurement (b) 210,863 24,496 Prepaid online platform promotion fees (c) 644,564 751,753 Deposits (d) 1,350,613 677,504 Value-added tax (“VAT”) recoverable (e) 2,761,299 3,045,005 Employee advances (f) 13,676 98,440 Rental prepayments 278,364 — Sales return assets 463,361 164,762 Others (g) 575,151 282,089 Total 9,200,238 5,522,853 (a) Prepayments for products procurement represent cash prepaid to the Group’s third party brand partners for the procurement of products. (b) Prepayments for service procurement represent cash prepaid to the Group’s third party suppliers for the procurement of services in connection with the Group’s service revenue. These services have not been rendered and will be provided within one year from the respective balance sheet dates. (c) Prepaid promotion fees represent prepayments made to online platforms for future services to promote the Group’s products through online advertising. Such online platforms charge monthly expenses based on activities during the month, and once confirmed by the Group, the monthly expenses will be deducted from the prepayments made by the Group. (d) Deposits mainly consists security deposits to list the Group’s products in the third party online platforms, and to secure timely supplies from the Group’s future purchases. (e) Value-added tax recoverable represented the balances that the Group can utilize to deduct its value-added tax liabilities within the next 12 months. (f) As of December 31, 2020 and 2021, all of the employee advances were business related, interest-free, not collateralized and will be repaid or settled within one year from the respective balance sheet dates. (g) Others mainly represent prepayments made by the Group to certain of its logistic and other service providers. For the years ended December 31, 2019, 2020 and 2021, provision for bad debt expenses were US$0, US$0 and US$2,355,898, respectively.

Property and equipment, net

Property and equipment, net	12 Months Ended
	Dec. 31, 2021
Property and equipment, net
Property and Equipment, Net	10. Property and equipment consist of the following: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ ​ US$ ​ US$ Warehouse equipment 1,046,300 1,163,635 Furniture and office equipment 891,970 909,817 Leasehold improvements 656,792 672,162 Total 2,595,062 2,745,614 Less: Accumulated depreciation (1,628,553) (2,148,662) Less: Impairment ​ — ​ (482,430) Property and equipment, net 966,509 114,522 ​ Depreciation recognized for the years ended December 31, 2019, 2020 and 2021 were US$ 559,063, US$ 580,322 and US$ 485,490 respectively. Impairment loss recognized for the year ended December 31, 2021 amounted to US$ 476,762 was recorded in general and administrative expenses in the consolidated statements of operations and comprehensive income/(loss).

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	11. The Company leases facilities under non-cancellable operating leases expiring on different dates. The terms of substantially all of these leases are five years or less. When determining the lease term, the Company includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option, if any. All of the Company’s leases qualify as operating leases. With the adoption of the new leasing standard, the Company has recorded a right-of-use asset and corresponding lease liability, by calculating the present value of future lease payments, discounted at 4.4% to 6.2%, the Company’s incremental borrowing rate, over the expected term. Variable lease cost and short-term leases (lease terms less than 12 months) are recognized as incurred. (a) ​ ​ ​ ​ ​ ​ ​ Year ended Year ended ​ ​ December 31, 2020 December 31, 2021 ​ ​ US$ ​ US$ Lease cost: ​ ​ Amortization of right-of-use assets 1,428,048 900,575 Interest of lease liabilities 83,559 158,423 Expenses for short-term lease within 12 months 243,971 344,151 Total lease cost 1,755,578 1,403,149 ​ (b) ​ ​ ​ ​ ​ ​ ​ Year ended Year ended ​ ​ December 31, 2020 December 31, 2021 ​ ​ US$ ​ US$ Other information ​ ​ Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows for operating leases 1,851,577 909,887 Right-of-use assets obtained in exchange for lease obligations: Operating lease liabilities 2,756,170 1,541,091 Termination of operating lease right-of-use assets and operating lease liabilities ​ — ​ 2,001,317 ​ (c) ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Operating Leases ​ ​ Operating lease right-of-use assets 2,434,221 1,203,219 Operating lease liability, current (411,557) (402,462) Operating lease liabilities, non-current (1,938,885) (771,090) Total operating lease liabilities (2,350,442) (1,173,552) ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2020 2021 Weighted-average remaining lease term ​ ​ Operating leases 4.43 years 3.70 years ​ Weighted-average discount rate ​ Operating leases 4.8 % 4.8 % ​ (d) ​ ​ ​ ​ ​ December 31, ​ 2021 ​ ​ US$ 2022 ​ 458,634 2023 266,380 2024 273,919 2025 281,458 Total undiscounted lease payments 1,280,391 Less: imputed interest (106,839) Total lease liabilities 1,173,552 ​

Intangible assets, net

Intangible assets, net	12 Months Ended
	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets, Net	12. ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Cost: ​ ​ Business license (a) 394,949 404,191 Trademark (b) (c) 42,744 50,989 Software 901,097 1,098,923 Total cost 1,338,790 1,554,103 Less: Accumulated amortization (773,684) (1,450,906) Intangible assets, net 565,106 103,197 Intangible assets of the Group were mainly as follows: (a) In April 2017, the Group consummated an acquisition of all the equity interest of Hangzhou Duoduo Supply Chain Management Co., Limited with a total cash consideration of RMB 1.9 million (US$ 295,790 ). As the total net liabilities of the acquired company was nil, in applying the screen test in accordance with ASU 2017-01, the Group determined that substantially all of the fair value of the gross assets acquired was concentrated in the business license held by the supply chain company. As a result, the screen test was met to support the conclusion of asset acquisition. The fair values of the business license with amount of RMB 2.6 million (US$ 394,386) is amortized over 5 years on a straight-line basis. Deferred tax liability of RMB (b) In April 2016, non-controlling interest shareholders of Shanghai Hengshoutang contributed trademarks as their investment in Shanghai Hengshoutang. The trademarks with a cost of RMB 3.0 million (US$ 464,475) is amortized over 10 years on a straight-line basis. Shanghai Hengshoutang was disposed in October 2020. See Note 3 - Divestment of subsidiaries and deconsolidation of VIEs for more details. (c) On December 16, 2016, the Group consummated an acquisition of 70% of the equity interest of Shanghai Jieshi Technology Co., Limited (“Shanghai Jieshi”) with the cash consideration of RMB 0.7 million (US$ 100,908 ). Management concluded such transaction as a business acquisition. The financial results of Shanghai Jieshi have been consolidated by the Company since the acquisition date. The net liabilities acquired based on their fair values was RMB 3.8 million (US$ 543,505). The newly identifiable intangible assets were RMB 6.4 million (US$ 916,879) which primarily consist of trademarks. Deferred tax liability of RMB1.6 million (US$ 229,220) as recognized in associated with the identifiable intangible assets. Fair values of the trademarks with amount of RMB 6.4 million (US$ 916,879) is amortized over 5 years on a straight-line basis. Shanghai Jieshi was disposed in July 2020. See Note 3 - Divestment of subsidiaries and deconsolidation of VIEs for more details. Amortization costs recognized for the years ended December 31, 2019, 2020 and 2021 were US$ 437,652, US$ 248,224 and US$ 642,679, respectively. As of December 31, 2021, amortization expenses related to the intangible assets for future periods were estimated to be as follows: ​ ​ ​ ​ December 31, ​ 2021 ​ ​ US$ 2022 ​ 70,679 2023 23,995 2024 8,523 ​ 103,197 ​

Loan receivable

Loan receivable	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Loan Receivable	13. On July 23, 2020, the Group has entered into an investment agreement with Anze Premium Health and Beauty Pte. Ltd. (“Anze”), a company involved in the research and development of Chinese herbal medicine-based health and wellness products. The Group has committed to paying Anze up to US$30 million, comprising of up to US$15 million for an equity interest in Anze and up to US$15 million for zero coupon notes issued by Anze. The convertible notes shall be repaid in installments starting in the 1st quarter of 2021 and ending in 2023. The Group has the right to convert the convertible notes into equity at predetermined valuations starting in 2021. However, the notes did not specify the conversion rate and the Group did not have any intention to amend the notes agreement with Anze to clarify the conversion term because the Group did not have any intention to exercise the conversion option. As a result, the Group accounted for the zero coupon notes as loan receivable. As of December 31, 2020, the loan receivable balance amounted to $646,000 and the balance was repaid in full in January 2021. As of December 31, 2021, the loan receivable balance was nil.

Other non-current assets

Other non-current assets	12 Months Ended
	Dec. 31, 2021
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Non-current Assets	14. Other non-current assets consisted of the following: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Online store and other deposits ​ 1,526,755 ​ 1,080,521 Prepayments for equipment and software procurement 2,651 2,220 Total 1,529,406 1,082,741 ​

Long-term investment

Long-term investment	12 Months Ended
	Dec. 31, 2021
Long Term Investment [Abstract]
Long-Term Investment	15. On July 23, 2020, the Group has entered into an investment agreement with Anze Premium Health and Beauty Pte. Ltd. (“Anze”), a company involved in the research and development of Chinese herbal medicine-based health and wellness products. The Group has committed to paying Anze up to US$30 million, comprising of up to US$15 million for an equity interest in Anze and up to US$15 million for zero coupon notes issued by Anze. The Group purchased long-term investment of US$1,450,000 in Anze in January 2021. As of December 31, 2021, the Group has invested US$7,354,000 in Anze. It represents a 14.6% equity ownership in Anze, for which the Group currently does not have any significant influence over the operations of Anze and is not subjected to equity method accounting. For the year ended December 31, 2021, the Group recorded an impairment loss of US$ 7,267,596 due to reduced profit projections of Anze as a result of the negative impact of Covid-19. There were no impairments for the year ended December 31, 2020 and 2019. On September 2, 2021, the Group sold a 90% equity interest in Shanghai Juyi Information Technology Co., Limited. The remaining 10% equity interest would be treated as a long-term investment based upon the fair value of retained non-controlling interest in Shanghai Juyi.As of December 31, 2021, the Group recognized a long-term investment of US$4,197 which resulted from the selling of a 90% equity interest in Shanghai Juyi with net assets of Shanghai Juyi being approximately US$ 41,000 .

Short-term borrowings

Short-term borrowings	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Short-term Borrowings	16. - As of December 31, 2020 and 2021, the total short-term bank borrowings balance of the Group was US$ 6,472,096 and US$4,376,060, respectively. The short-term bank borrowings outstanding as of December 31, 2020 and 2021 carried a weighted average interest rate of 4.92% and 5.39% per annum, respectively. a) On October 18, 2018, two fully owned subsidiaries of the Group obtained a three-year revolving loan facility in an aggregate principal amount not exceeding US$25.0 million from Taipei Fubon Commercial Bank Co. Ltd., Hong Kong Branch. On March 25, 2020, this aggregate principal amount changed to not exceeding US$18.0 million. Borrowings drawn down from the loan facility were charged by account receivables, bank accounts as well as inventories of these subsidiary and are also charged by certain of the Class B ordinary shares held by the Founders. As of December 31, 2019 and 2020, short-term bank borrowings amounted to US$ 14,695,000 and US$2,200,000, respectively, from such revolving loan facility. The loan has been repaid as of December 31, 2021. On October 29, 2018, one of the fully owned subsidiaries of the Group obtained a two-year revolving loan facility in an aggregate principal amount not exceeding US$ 4,000,000 from The Hong Kong and Shanghai Banking Corporation Limited. As of December 31, 2019, borrowings drawn down from the loan facility were charged by certain accounts receivables with the carrying value of US$ 3,239,987 and bank deposits of US$ 2,000,000 which was classified as restricted cash and are also charged by the other two fully owned subsidiaries of the Group and the Founders. As of December 31, 2019, short-term bank borrowings with the amount of US$ 3,983,355 were from such revolving loan facility. The loan has been repaid as of December 31, 2020. On March 18, 2019, one of the fully owned subsidiaries of the Group obtained a one-year revolving loan facility in an aggregate principal amount not exceeding US$ 2,150,168 (RMB 15,000,000) from China Merchants Bank, Shanghai Tianyaoqiao Branch. Borrowings drawn down from the loan facility were charged by the other fully owned subsidiary of the Group and the Founders. As of December 31, 2019, short-term bank borrowings with the amount of US$ 1,433,445 (RMB 10,000,000) were from such revolving loan facility. The loan has been repaid as of December 31, 2020. On May 6, 2019, one of the fully owned subsidiaries of the Group obtained a one-year revolving loan facility in an aggregate principal amount not exceeding US$ 286,689 (RMB 2,000,000) from Ningbo Commerce Bank, Shanghai Branch. Borrowings drawn down from the loan facility were guaranteed by the Founders. As of December 31, 2019, short-term bank borrowings with the amount of US$ 274,603 (RMB 1,915,688) were from such revolving loan facility. The loan has been repaid as of December 31, 2020. On August 14, 2020, one of the fully owned subsidiaries of the Group obtained a one-year revolving loan facility in an aggregate principal amount not exceeding US$ 766,295 (RMB 5,000,000) from Bank of Ningbo, Shanghai Branch. Borrowings drawn down from the loan facility were guaranteed by the Founders. As of December 31, 2020 and 2021, short-term bank borrowings with the amount of US$ 766,295 (RMB 5,000,000) and US$ 784,228 (RMB 5,000,000) were from such revolving loan facility. On September 18, 2020, one of the fully owned subsidiaries of the Group obtained a one-year revolving loan facility in an aggregate principal amount not exceeding US$ 153,259 (RMB 1,000,000) from Bank of Ningbo, Shanghai Branch. Borrowings drawn down from the loan facility were collateralized by the Company’s property and equipment and guaranteed by the Founders and a third-party guarantor. As of December 31, 2020 and 2021, short-term bank borrowings with the amount of US$ 134,102 (RMB 875,000) and US$ 62,808 (RMB 400,442) were from such revolving loan facility. b) As of December 31, 2020 and 2021, bank borrowings of US$ 1,532,590 (RMB 10,000,000) and US$ 1,254,764 (RMB 8,000,000), respectively, were guaranteed by the Founders. On June 30, 2020, the Group entered into a one-year loan agreement with Industrial Bank, with a principal amount of US$ 1,226,072 and annual interest rate of 5.30%. The loan has been repaid as of December 31, 2021. On August 3, 2020, the Group entered into a six-month loan agreement with Industrial and Commercial Bank of China Limited, with a principal amount of US$ 306,518 and annual interest rate of 4.95%. The loan has been repaid as of December 31, 2021. On January 15, 2021, the Group entered into a six-month loan agreement with Industrial and Commercial Bank of China Limited, with a principal amount of US$313,691 (RMB 2,000,000) and annual interest rate of 4.65%. The loan has been repaid as of December 31, 2021. On June 25, 2021, the Group entered into a one-year loan agreement with Industrial Bank, with a principal amount of US$ 1,254,764 (RMB 8,000,000) and annual interest rate of 5.00%. As of December 31, 2020 and 2021, bank borrowings of US$ 1,839,109 (RMB 12,000,000) and US$ 784,228 (RMB 5,000,000) were guaranteed by the Founders and a third-party guarantor. On November 30, 2020, the Group entered into a one-year loan agreement with Bank of Shanghai, with a principal amount of US$ 1,532,591 and annual interest rate of 3.85%. The loan has been repaid as of December 31, 2021. On December 7, 2020, the Group entered into a one-year loan agreement with Bank of Communications, with a principal amount of US$ 306,518 and annual interest rate of 4.05%. The loan has been repaid as of December 31, 2021. On September 30, 2021, the Group entered into a one-year loan agreement with Bank of Shanghai, with a principal amount of US$ 784,228 and annual interest rate of 4.35%. On February 8, 2021, the Group entered into a one-year loan agreement with Nanjing Bank, with a principal amount of US$ 784,228 and annual interest rate of 5.39%. On June 10, 2021, the Group entered into a three-month loan agreement with Nanjing Bank, with a principal amount of US$ 627,382 and annual interest rate of 6.55%, the loans have been repaid as of December 31, 2021. On September 27, 2021, the Group entered into a four-month loan agreement with Nanjing Bank, with a principal amount of US$ 784,228 and annual interest rate of 6.55%. Outstanding balance of the above loans as of December 31, 2021 amounted to US$1,490,032. - As of December 31, 2020 and 2021, the total other borrowings of the Group was US$ 10,470,655 and US$ 5,944,584, respectively. From July to December 2019, the Group entered into several one-year loan agreements with a third-party company with a total principal amount of US$ 4,466,687 and annual interest rates of 10.9%. The loans were collateralized by certain accounts receivable with carrying value of US$ 5,739,895. The loans have been repaid as of December 31, 2020. From September to December 2019, the Group entered into a four-month loan agreement with a third-party company with a total principal amount of US$ 205,983 and annual interest rates of 10%. The loans were collateralized by certain accounts receivable with the carrying value of US$ 271,068. The loan has been repaid as of December 31, 2020. From September to December 2019, the Group entered into a six-month loan agreement with a third-party company, with a principal amount of US$ 4,812,000 and annual interest rate of 7.8%. The loan has been repaid as of December 31, 2020. From October to December 2019, the Group entered into a six-month loan agreement with a third-party company with a principal amount of US$ 1,777,989 and annual interest rate of 7%. The loans were collateralized by certain accounts receivable with the carrying value of US$ 2,214,141. The loan has been repaid as of December 31, 2020. From January to September 2020, the Group entered into a four-month loan agreement with a third-party company with a total principal amount of US$ 374,381 and annual interest rates of 10%. The loans were collateralized by certain accounts receivable with carrying value of US$ 418,558. On January 12, 2021, the Group borrowed another total principal amount of US$313,691. All the loans have been repaid as of December 31, 2021. From January to September 2020, the Group entered into a six-month loan agreement with a third-party company with a total principal amount of US$ 688,855 and annual interest rates of 6%. The loans were collateralized by certain accounts receivable with carrying value of US$ 576,736. From March to November 2021, the Group borrowed another total principal amount of US$1,506,000 from the third-party company. All the loans have been repaid as of December 31, 2021. In October 2020, the Group entered into a six-month loan agreement with a third-party company with a total principal amount of US$ 1,750,000 and annual interest rates of 8.5%.This loan was repaid in 2021. From April to October 2021, the Group borrowed another six-month loan total principal amount of US$3,040,000 and annual interest rate of 8.5% from the third-party company. US$1,240,000 was repaid and the remaining balance was US$1,800,000 as of December 31, 2021. From March to October 2020, the Group entered into a one-year loan agreement with a third-party company with a total principal amount of US$ 2,898,859 and annual interest rates of 10.9%. The loans were collateralized by certain accounts receivable with carrying value of US$ 4,599,394. From January to October 2021, the Group entered into a one-year loan agreement with a third-party company with a total principal amount of US$ 5,944,445 and interest rates of 10.9%. US$ 6,253,108 of these loans has been repaid and US$ 2,658,034 was outstanding as of December 31, 2021. In November 2020, the Group entered into a one-year loan agreement with a third-party company with a total principal amount of US$ 1,703,693 and annual interest rates of 8.5%. The loans were collateralized by certain accounts receivable and inventories with carrying value of US$1,925,567 and collateralized by inventory in certain warehouses of the Group. From April to December 2021, the Group entered into a one-year loan agreement with a third-party company with a total principal amount of US$ 4,800,000 and an annual interest rate of 8.5%. US$ 5,762,143 of these loans has been repaid and US$741,550 was outstanding as of December 31, 2021. In December 2020, the Group entered into a three-month loan agreement with a third-party company with a total principal amount of US$ 2,554,867 and annual interest rates of 7.8%.From March to November 2021, the Group entered into a three-month loan agreement with a third-party company with a total principal amount of US$ 4,070,000 and annual interest rates of 8.5%. US$ 6,224,867 of these loans has been repaid and US$400,000 was outstanding as of December 31, 2021. From June to December 2020, the Group entered into a 45-days loan agreement with a third-party company with a total principal amount of US$ 500,000 and annual interest rates of 9.0%. From March to November 2021, the Group entered into a three-month loan agreement with a third-party company with a total principal amount of US$ 2,210,000 and annual interest rates of 9.0%. US$ 2,410,000 of these loans has been repaid and US$300,000 was outstanding as of December 31, 2021. In April 2021, the Group entered into a three-month loan agreement with a third-party company with a total principal amount of US$ 104,688 and an annual interest rate of 9.6%. The loan was repaid in 2021. In 2021, the Group borrowed from a third-party company with a total principal amount of US$ 1,845,000 and repaid US$ 1,800,000. The remaining balance of this loan amounted to $45,000. The loan has no interest and is due on demand. - There exists no restrictive financial covenants attached to any of the Group’s short-term borrowings. The short-term other borrowings outstanding as of December 31, 2020 and 2021 carried a weighted average interest rate of 7.39% and 7.78% per annum, respectively. Interest expenses of bank and other borrowings were US$ 2,605,167, US$ 2,650,317 and US$ 1,894,531, for the years ended December 31, 2019, 2020 and 2021, respectively.

Accrued liabilities and other c

Accrued liabilities and other current liabilities	12 Months Ended
	Dec. 31, 2021
Accrued liabilities and other current liabilities
Accrued liabilities and other current liabilities	17. Accrued liabilities and other current liabilities consist of the following: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ ​ US$ ​ US$ Logistics expenses payables 1,041,570 1,458,912 Deposits from distributors 262,641 223,157 Payables for service procurement in connection with service revenue 2,222,142 927,781 Refund obligation of sales returns 634,119 236,547 Others 878,389 1,011,274 Total 5,038,861 3,857,671 ​

Tax payables

Tax payables	12 Months Ended
	Dec. 31, 2021
Tax payables
Tax payables	18. ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ ​ US$ ​ US$ Value added tax liabilities 1,617,172 1,243,782 Income tax payables 1,811,852 1,910,373 Urban maintenance and construction tax 24,661 12,328 Surtax for education expenses 39,140 5,283 Individual income tax withholding 4,544 12,472 Others 76,848 3,521 Total 3,574,217 3,187,759 ​ The Group’s product revenues are subject to value-added tax at the rates ranging from 9% to 13%, and the Group’s service revenues are subject to value-added tax at the rate of 6%.

Redeemable convertible preferre

Redeemable convertible preferred shares	12 Months Ended
	Dec. 31, 2021
Redeemable convertible preferred shares
Redeemable convertible preferred shares	19. In August 2015, ECMOHO Shanghai received a total capital contribution of US$ 13,081,880 from third-party investors (the “Round A Investors”) in exchange for 19% equity interests with preferential rights in ECMOHO Shanghai (the “Round A convertible redeemable preferred shares” or “Round A preferred shares”). In April 2016, ECMOHO Shanghai received a total capital contribution of US$ 24,000,000 from third-party investors (the “Round B Investors”) in exchange for 12% equity interest with preferential rights in ECMOHO Shanghai (the “Round B convertible redeemable preferred shares” or “Round B preferred shares”). According to the investment agreements with Round A Investors and Round B Investors, the equity interest held by them have the following preferential rights over the equity interests held by the Founders: a. In the event of liquidation, Round B Investors have preference over the interests held by Round A Investors, followed by Founders. The liquidation amount is 150% of the original investment amount plus all declared but unpaid dividends (if applicable) plus its pro rata share of undistributed earnings. b. In the event of a significant breach of contract by ECMOHO Shanghai or the Founders, both Round A and Round B Investors have the right to put the equity interest back to ECMOHO Shanghai or the Founders. The put price shall be 110% of the original investment amount plus 15% compound interest per annum. c. In the event that the Company does not achieve a public listing before August 2021, both Round A and Round B Investors have the right to put the equity interest back to ECMOHO Shanghai or the Founders. The put price shall be 110% of the original investment amount plus 10% interest per annum. d. Both Round A and Round B Investors are entitled to dividends in the same manner as the other equity interest of ECMOHO Shanghai. e. Both Round A and Round B Investors have rights to appoint directors on the board of ECMOHO Shanghai. In April 2018, the Founders entered into an agreement with one of the Round A Investors (“Exit Investor”) to purchase all of its 8.36% equity interests with preferential rights in ECMOHO Shanghai at fair value. During the Reorganization process (Note 1(b)), preferential rights associated with the 8.36% equity interest acquired by the Founders were removed and exchanged into 9,519,000 Class A Ordinary Shares of the Company in August 2018, which was considered as an extinguishment of the preferential rights. Subsequently in the same month, the Founders sold 8,880,894 Class A Ordinary Shares out of the 9,519,000 shares to third-party investors (Note 21). As described in Note 1(b), during the Reorganization process, after ECMOHO HK purchased 97.5% equity interest of ECMOHO Shanghai, on September 27, 2018, the Company issued 9,519,000 and 10,817,100 number of Class A-1 and Class A-2 Ordinary Shares with preferential rights (the “Class A-1 and Class A-2 convertible redeemable preferred shares” or “Class A-1 and Class A-2 preferred shares”) to its Round A and Round B Investors, all in the same proportions, on an as converted basis, as the percentage of equity interest they held in ECMOHO Shanghai before the Reorganization. Except for the NCI holders, who remained to hold collectively 2.5% equity interests of ECMOHO Shanghai, preferential rights associated with the Round A and Round B preferred shares set forth above were removed and replaced by the terms as described below during the Reorganization. In August and September 2018, the Company issued 7,938,915 number of Series A convertible redeemable preferred shares (“Series A preferred shares”) with US$ 2.8341 per share for a total cash consideration of US$ 22,500,000. The issuance costs were US$ 70,033. The key terms of the Class A-1, Class A-2 and Series A Preferred Shares issued by the Company are as follows: Conversion rights Optional Conversion Each Series A Preferred Share shall be convertible, at the option of the holder thereof, at any time and from time to time, and without the payment of additional consideration by the holder thereof, into such number of Class A Ordinary Shares as is determined by dividing the Series A Preferred Shares Original Issue Price by the Series A Preferred Share Conversion Price in effect at the time of conversion. The Series A Preferred Share Conversion Price shall initially be the Series A Preferred Share Original Issue Price, resulting in an initial conversion ratio for the Series A Preferred Shares of 1:1, and shall be subject to adjustment and readjustment from time to time, including but not limited to additional equity securities issuance, share dividends, distribution, subdivisions, redemptions, combinations, or consolidation of ordinary shares. Mandatory Conversion Upon either (a) a Qualified IPO or (b) the date and time, or the occurrence of an event, specified by vote or written consent of the holders of the Series A Preferred Shares, then all outstanding Series A Preferred Shares shall automatically be converted into Class A Ordinary Shares, at the then effective conversion rate. Upon a Qualified IPO, all outstanding Class A-1 and Class A-2 Preferred Shares shall automatically be converted into Class A Ordinary Shares, at the then effective Class A-1 Conversion Price and Class A-2 Conversion Price. The Class A-1 and Class A-2 Conversion Price shall initially be the Class A-1 and Class A-2 Original Issue Price, resulting in an initial conversion ratio for the Class A-1 and A-2 Ordinary Shares of 1:1, and shall be subject to adjustment and readjustment from time to time, including but not limited to additional equity securities issuance, share dividends, distribution, subdivisions, redemptions, combinations, or consolidation of ordinary shares. A Qualified IPO means a firm-commitment underwritten initial public offering by the Company of its Ordinary Shares (or the ADSs thereof) on the New York Stock Exchange or NASDAQ Stock Market in the United States, the Hong Kong Stock Exchange or any other exchange in any other jurisdiction (or any combination of such exchanges and jurisdictions) acceptable to the Company, in any case with a pre-initial public offering valuation of at least US$600,000,000 and with aggregate offering proceeds (before deduction of underwriting fees, commissions or expenses) to the Company of not less than US$120,000,000 (or any cash proceeds of other currency of equivalent value). The Company determined that there were no beneficial conversion features identified for any of the Preferred Shares during any of the periods. In making this determination, the Company compared the fair value of the ordinary shares into which the Preferred Shares are convertible with the respective effective conversion price at the issuance date. In all instances, the effective conversion price was greater than the fair value of the ordinary shares. To the extent a conversion price adjustment occurs, as described above, the Company will re-evaluate whether or not a beneficial conversion feature should be recognized. Voting rights Each holder of Class A-1, Class A-2 and Series A Preferred Shares is entitled to cast the number of votes equal to the number of Class A Ordinary Share on an as-converted basis. Dividend rights Each holder of Series A Preferred Shares is entitled to receive dividends at the rate per annum of 6% of the Series A Original issue price. The dividends is accrued from day to day, whether or not declared, and is non-cumulative. After full payment of dividend to the holder of the Series A Preferred Shares, the holders of the Class A-1 and Class A-2 Preferred Shares shall have right to receive dividends of the Company if declared by the Directors and in such amount as the Directors consider appropriate. Liquidation preference In the event of any voluntary or involuntary liquidation, dissolution or winding up of the Company, and in the event of a Deemed Liquidation Event (for example, a merger, share exchange, amalgamation or consolidation, etc.), the consideration payable to shareholders in such liquidation shall be distributed among the holders of the outstanding shares in the following order and manner: Firstly, the holders of Series A Preferred Shares then outstanding shall be entitled to be paid, pari passu as between themselves, an amount per Share equal to 100% of the Series A Original Issue Price, plus all declared but unpaid dividends (if applicable) on such Series A Preferred Share (the “Series A Liquidation Amount”). Secondly, the holders of Class A-2 Preferred Shares then outstanding shall be entitled to be paid, pari passu as between themselves, an amount per Share equal to 100% of the applicable Class A-2 Original Issue Price (as adjusted), plus all declared but unpaid dividends (if applicable) on such Class A-2 Preferred Share (the “Class A-2 Liquidation Amount”). Thirdly, the holders of Class A-1 Preferred Shares then outstanding shall be entitled to be paid, pari passu as between themselves, an amount per Share equal to 100% of the applicable Class A-1 Original Issue Price (as adjusted), plus all declared but unpaid dividends (if applicable) on such Class A-1 Preferred Share (the “Class A-1 Liquidation Amount”). Lastly, if there are any assets or funds remaining after the aggregate of the Series A Liquidation Amount, Class A-2 Liquidation Amount and Class A-1 Liquidation Amount has been distributed or paid in full to the applicable holders of Series A Preferred Shares, Class A-2 Preferred Shares, Class A-1 Preferred Shares, respectively, the holders of the Series A Preferred Shares, Class A-1 Preferred Shares, Class A-2 Preferred Shares, Class A Ordinary Shares and Class B Ordinary Shares shall be entitled to be paid, pari passu as between themselves, an amount per Share equal to the remaining assets and funds of the Company available for distribution to the Shareholders divided by the number of Shares held by such Shareholders on an as converted basis (the “Remaining Liquidation Amount”). Redemption right Series A Preferred Shares shall be redeemed by the Company at a price equal to the Series A Original Issue Price per share, plus the amount which would accrue on the Series A Original Issue Price at the annual rate of six percent (6%) from the date of the Series A Original Issue Date up to and including such date as the Series A Liquidation Amount is paid with respect to such Series A Preferred Share (the “Series A Redemption Price”), in thirty-six (36) monthly instalments within three ( 3 After the payment in full of the Series A Redemption Price for all outstanding Series A Redemption Request, Class A-2 Preferred Shares shall be redeemed by the Company at a price equal to the Class A-2 Original Issue Price per share, plus the amount which would accrue on the Class A-2 Original Issue Price at the annual rate of six percent (6%) from the date of the Class A-2 Original Issue Date up to and including such date as the Class A-2 Liquidation Amount is paid with respect to such Class A-2 Preferred Share (the “Class A-2 Redemption Price”), in thirty-six (36) monthly instalments within three ( 3 After the payment in full of (i) the Series A Redemption Price for all outstanding Series A Redemption Request and (ii) the Class A-2 Redemption Price for all outstanding Class A-2 Redemption Request, Class A-1 Preferred Shares shall be redeemed by the Company at a price equal to the Class A-1 Original Issue Price per share, plus the amount which would accrue on the Class A-1 Original Issue Price at the annual rate of six percent (6%) from the date of the Class A-1 Original Issue Date up to and including such date as the Class A-1 Liquidation Amount is paid with respect to such Class A-1 Preferred Share (the “Class A-1 Redemption Price”), in thirty-six (36) monthly instalments within three ( 3 Accounting of Preferred Shares The Company classified the Round A, Round B, Class A-1, Class A-2 and Series A preferred shares (collectively as the “Preferred Shares”) as mezzanine equity in the consolidated balance sheets because they were redeemable at the holders’ option any time after a certain date or were contingently redeemable upon the occurrence of certain liquidation events outside of the Company’s control. The Preferred Shares are recorded initially at fair value, net of issuance costs. For each reporting period, the Company recorded accretions on the Preferred Shares to the respective redemption value by using the effective interest rate method from the issuance dates to the earliest redemption dates as set forth in the original issuance. The accretion is recorded against retained earnings, or in the absence of retained earnings, by charges against additional paid-in-capital, or in the absence of additional paid-in-capital, by charges to accumulated deficit. The accretion of the Preferred Shares was US$ 1,022,461 for the years ended December 31, 2019. When the preferred shareholders converted their preferred shares to ordinary shares upon completion of the IPO in November 2019, the Company calculated the accretion value of the preferred share through the IPO date and the difference between the carrying value of the preferred shares on the IPO date and the paid-in capital of ordinary share converted into were recognized in the additional paid-in capital. Extinguishment of preferred shares The Company assesses whether amendments to the terms of its Preferred Shares is an extinguishment or a modification from both quantitative and qualitative perspectives. i. As described above, prior to the Reorganization, the equity interests of ECMOHO Shanghai held by the Round A and Round B Investors were with liquidation preference and also were redeemable at the holders’ option any time after a certain date or breach of contract by ECMOHO Shanghai or the Founders. Upon completion of the Reorganization, Round A and Round B Investors’ equity interests with preferential rights, except for the 2.5% held by NCI holder, in ECMOHO Shanghai were exchanged into 9,519,000 Class A-1 and 10,817,100 Class A-2 Preferred Shares of the Company, respectively. The most significant changes in the preferential rights of the Round A and Round B Investors are in respect with the redemption right and liquidation preference. From both quantitative and qualitative perspectives, the Company assessed the impact of the above amendments and concluded that these amendments represent extinguishment rather than modification of Round A and Round B preferred shares. Therefore, at the time of the extinguishment, Round A and Round B preferred shares with the carrying amount of US$ 8,361,109 and US$ 23,284,214 are derecognized, respectively, and Class A-1 and A-2 Preferred Shares are measured at its fair value with the amount of US$ 19,495,152 and 26,172,432, respectively, with the difference of US$ 14,022,261 charged to additional paid-in capital and accumulated deficit with the amount of US$ 8,754,073 and US$ 5,268,188, respectively. The Company concluded that there is no accretion to be recognized for Class A-1 and Class A-2 preferred shares because their initial carrying amount is greater than the redemption value as of December 31, 2019. Therefore, no adjustment will be made to the initial carrying amount of the Class A-1 and Class A-2 preferred shares until the redemption amount exceeds the carrying amount. ii. As described above, preferential rights associated with the 8.36% equity interest acquired by the Founders were removed during the Reorganization process and exchanged into 9,519,000 Class A Ordinary Shares of the Company. From accounting perspective, the Founders exchanged their preferred equity interests in ECMOHO Shanghai into the preferred shares of the Company and immediately exercise its conversion right to convert the preferred shares into Class A Ordinary Shares. Changes from the preferred equity interests in ECMOHO Shanghai to preferred shares of the Company were also considered as an extinguishment. Therefore, at the time of the extinguishment, the Round A preferred shares with the carrying amount of US$ 8,754,168 held by the Founders were derecognized, and corresponding preferred shares were measured at its fair value with the amount of US$ 19,495,152 on the extinguishment date, with the difference amounted to US$ 10,740,984 charged to additional paid-in capital. Simultaneously, the Founders converted the preferred shares to exchange 9,519,000 Class A Ordinary Shares of the Company (Note 21). The preferred shares with the carrying amount of US$ 19,495,152 were derecognized, and the corresponding Class A Ordinary Shares were increased by US$ 95 and US$ 19,495,057 in par value and additional paid-in capital, respectively. Conversion of Preferred Shares upon IPO Upon completion of the Company’s IPO in November 2019, 9,519,000 Class A-1 and 10,817,100 Class A-2 preferred shares were converted and designated as 20,336,100 Class A ordinary shares on a one-for-one basis , and 7,938,915 Series A preferred shares were converted and designated as 8,999,999 Class A ordinary shares on an average basis of 1-for-1.13 due to the adjustment of initial conversion ratio in accordance with the terms of Series A preferred shares (Note 5). The Company’s Preferred Shares activities for the year ended December 31, 2019 are summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Round A Preferred Round B Preferred Class A-1 Preferred Class A-2 Preferred Series A Preferred ​ ​ Shares ​ Shares ​ Shares ​ Shares ​ Shares ​ ​ Number of ​ Amount ​ Number of ​ Amount ​ Number of ​ Amount ​ Number of ​ Amount ​ Number of ​ Amount ​ ​ shares ​ (US$) ​ shares ​ (US$) ​ shares ​ (US$) ​ shares ​ (US$) ​ shares ​ (US$) Balances as of January 1, 2019 — — — — 9,519,000 19,495,152 10,817,100 26,083,210 7,938,915 22,875,144 *Reorganization - Subscription receivables — — — — — — — 89,222 — — Accretion on convertible redeemable preferred shares to redemption value - After Reorganization — — — — — — — — — 1,022,461 Conversion of preferred shares to Class A ordinary shares — — — — (9,519,000) (19,495,152) (10,817,100) (26,172,432) (7,938,915) (23,897,605) Balances as of December 31, 2019 — — — — — — — — — — *These were transactions occurred during the Reorganization process of the Group, details please refer to Note 1(b), Note 19 and Note 20.

Redeemable non-controlling inte

Redeemable non-controlling interests and non-controlling interests	12 Months Ended
	Dec. 31, 2021
Redeemable non-controlling interests and non-controlling interests
Redeemable non-controlling interests and non-controlling interests	20. (a) Redeemable non-controlling interests As described in Note 1(b) and Note 19 above, certain Round B Investors who collectively held 2.5% equity interests in ECMOHO Shanghai with preferential rights remained as the shareholders of ECMOHO Shanghai after the completion of the Reorganization. The 2.5% equity interests in ECMOHO Shanghai held by these Round B Investors are with liquidation preference and also are redeemable at the holders’ option under certain events, which are not solely within the control of ECMOHO Shanghai. Accordingly, such 2.5% equity interests in ECMOHO Shanghai are recorded and accounted for as redeemable non-controlling interests outside of permanent equity in the Group’s consolidated balance sheets in accordance with ASC 480-10-S99-3A. Subsequently, the redeemable non-controlling interests should be carried at the higher of (1) the carrying amount after the attribution of net income or loss of ECMOHO Shanghai (2) the expected redemption value. The Group accretes for the difference between the initial carrying value and the ultimate redemption price to the earliest possible redemption date using the effective interest method. The accretion, which increases the carrying value of the redeemable non-controlling interests, is recorded against retained earnings, or in the absence of retained earnings, by charges against additional paid-in-capital, or in the absence of additional paid-in-capital, by charges to accumulated deficit. On June 25, 2019, the Group entered into agreements to acquire the 2.5% of the equity interest of ECMOHO Shanghai from its non-controlling shareholders at a total cash consideration of US$ 5,382,048 (RMB 36,999,967). Out of the total consideration, US$ 2,215,392 (RMB 15,230,156) is payable within 15 days from the date of the agreement. The remaining US$ 3,120,583 (RMB 21,769,811) is subject to the following payment terms: 1) if the Company completes an IPO before June 25, 2020, the consideration is payable within 60 days after the IPO; or 2) if the Company does not complete an IPO before June 25, 2020, the consideration is payable in two equal installments in two years after the agreement date plus an interest at an annual rate of eight percent accruing from the date of the agreement. Upon completion of the above acquisition in June 2019, redeemable non-controlling interests with the carrying amount of US$ 6,678,219 were derecognized, and differences between the carrying amount and the consideration amounted to US$ 1,296,171 were charged to additional paid-in capital. Upon completion of the Company’s initial public offering in November 2019, the payment schedule was accelerated. Based on the Group’s negotiation with the non-controlling shareholders, payment of the consideration of US$ 2,215,392 and US$ 3,120,583 has been fully paid in 2019 and 2020, respectively. The change in the carrying amount of redeemable non-controlling interests for the year ended December 31, 2019 is as follows: ​ ​ ​ ​ Redeemable non-controlling ​ ​ interests ​ ​ US$ Beginning Balance at January 1, 2019 ​ 6,393,530 Net loss attributable to redeemable non-controlling interests (27,068) Accretion to redemption value of redeemable non-controlling interests 311,757 Acquisition of redeemable non-controlling interests (6,678,219) Ending Balance at December 31, 2019 — ​ (b) Non-controlling interests Non-controlling interests mainly represent the Group’s subsidiary’s cumulative results of operations and changes in deficit attributable to non-controlling shareholders. - In 2016, the Group consummated an acquisition of 70% of the equity interest of Shanghai Jieshi. In June 2017, the Group acquired the rest of the 30% equity interest of Shanghai Jieshi with a consideration of RMB 0.3 million (US$ 48,704). The difference between the consideration and the carrying amount of such non-controlling interests was recorded in accumulated deficit in the amount of US$ (23,993). The Group sold 10% of the equity interest to a third-party investor with a consideration of RMB 0.1 million (US$ 16,235) afterwards in July 2017. The difference between the consideration and the carrying amount of such equity interests was recorded in accumulated deficit in the amount of US$ 78,404. In 2018 and 2019, the non-controlling interests shareholder made proportional cash capital injection with the amount of RMB 700,000 (US$ 104,159) and RMB 200,000 (US$ 29,196) into Shanghai Jieshi, respectively. In August 2019, the Group acquired 10% of the equity interest of Shanghai Jieshi with a consideration of RMB 1.2 million (US$ 170,324). The difference between the consideration and the carrying amount of such non-controlling interests was recorded in additional paid-in-capital in the amount of US$ (180,784). In July 2020, the Group disposed its 100% equity interests in Shanghai Jieshi to Xianggui Health Technology in exchange for RMB 1.0 million (approximately US$ 153,000). - The Group established Xiangui as a fully owned subsidiary in 2018. The operation of Xianggui was at a very preliminary stage and had immaterial impact to the consolidated financials of the Group’s business. In June 2019, the Group, together with certain of its employees made proportional cash injection into Xiangui with the amount of RMB 6 million (US$ 893,223) and RMB 4 million (US$ 595,482), respectively, and these employees thereby obtained 40% equity interests of Xiangui while the Group still retained control of Xiangui. In April 2020, the Group disposed its 60% equity interests to an entity fully owned by the Founders of the Company with the consideration of RMB 3.4 million (approximately US $ 521,000 ). - The Group established Shanghai Boyi as a 51% owned subsidiary in 2021. The operation of Shanghai Boyi was at a very preliminary stage and had immaterial impact to the consolidated financials of the Group’s business. In April 2021, the Group disposed of its 51% equity interests to Cui Yun and Wang Yang, both third parties for a consideration of RMB 2 (US$ 0.3). The difference between the consideration and the carrying amount of such non-controlling interests was recorded in investment income. The non-controlling interest is approximately of US$60 as the date of disposal. - The Group established Ranyi, Kangyao and Yiyao as three 51% owned subsidiaries For the year ended of December 31, 2021, the total net loss of attributable to non-controlling interest of these three companies are US $236. - The Group increased equity interests of Ranyao, a previously 51% owned subsidiaries, to 90% in October 2021. The operation of the company was at a very preliminary stage and had immaterial impact to the consolidated financials of the Group’s business. For the year ended of December 31, 2021, the total net loss attributable to non-controlling interest is approximately of US$30,000.

Ordinary Share

Ordinary Share	12 Months Ended
	Dec. 31, 2021
Ordinary Share
Ordinary Share	21. The Company was incorporated as a limited liability company with authorized share capital of US$50,000 divided into (i) 4,880,496,457 Class A Ordinary Shares of a par value of US$0.00001 each, (ii) 9,519,000 Class A-1 Ordinary Shares with preferential rights (“Class A-1 preferred shares”) of a par value of US$0.00001 each, (iii) 13,663,700 Class A-2 Ordinary Shares with preferential rights (“Class A-2 preferred shares) of a par value of US$0.00001 each, (iv) 75,150,400 Class B Ordinary Shares of a par value of US$0.00001 each and (iii) 21,170,443 Series A Preferred Shares of a par value of US$0.00001 each. On August 2, 2018, the Founders subscribed for 9,519,000 Class A Ordinary Shares and 75,150,400 Class B Ordinary Shares of the Company with the cash consideration of US$ 15,261,676, in the same proportions as the percentage of equity interest they held in ECMOHO Shanghai before the Reorganization. As of December 31, 2018, consideration of US$6,000,376 has been received, and consideration of US$ 9,261,300 remained outstanding and was presented as subscriptions receivable, a contra-equity balance on the consolidated balance sheets. The remaining consideration of US$9,261,300 was fully received in 2019. As described in Note 1(b) and Note 19, upon the consummation of the above subscription, preferential rights associated with the 8.36% equity interest acquired by the Founders in ECMOHO Shanghai were removed and exchanged into 9,519,000 preferred shares of the Company, which was considered as an extinguishment of the original preferential rights (Note 19). Simultaneously, the Founders converted the preferred shares to exchange 9,519,000 Class A Ordinary Shares of the Company, and sold 8,880,894 Class A Ordinary Shares out of the 9,519,000 shares to third party investors (Note 19). In September 2018, the Founders established a trust to hold 2,846,600 of the Company’s issued Class A Ordinary Shares. These ordinary shares were issued by the Company and held in trust for future potential subscription of new investors based on the discretion of the board of directors of the Company. The ordinary shares issued to the trust are accounted for as treasury shares of the Company and presented as such for all periods presented. In August 2019, all the Class A Ordinary Shares held in trust were cancelled. The trust does not hold any other assets or liabilities as at December 31, 2019, nor earn any income or incur any expenses for the years ended December 31, 2018 and 2019. In November 2019, the Company completed its initial public offering on the NASDAQ Global Select Market of 4,675,000 American Depositary Shares (“ADS”) (including 300,000 ADSs sold upon the exercise of the underwriters’ over-allotment option) (every ADS represents four Class A ordinary shares, for a total ordinary shares offering of 18,700,000 shares). The net proceeds raised from the IPO amounted to approximately US$35.0 million after deducting underwriting discounts and commissions and other offering expenses. Upon the completion of the IPO, 9,519,000 Class A-1 and 10,817,100 Class A-2 preferred shares were converted and designated as 20,336,100 Class A ordinary shares on a one-for-one basis , and 7,938,915 Series A preferred shares were converted and designated as 8,999,999 Class A ordinary shares on an average basis of 1-for-1.13 due to the adjustment of initial conversion ratio in accordance with the terms of Series A preferred shares. The Company has a dual class voting structure under which majority of the ordinary shares held by the Founders are designated as Class B Ordinary Shares and all of the other ordinary shares, including the shares held by others shareholders and the conversion of outstanding Preferred Shares, are designated as Class A Ordinary Shares. Each holder of outstanding Class A Ordinary Shares shall be entitled to cast the number of votes equal to the number of whole Class A Ordinary Shares held by such holder and each holder of outstanding Class B Ordinary Shares shall be entitled to cast the number of votes equal to ten times the number of whole Class B Ordinary Shares held by such holder. In May and November 2020, the board of directors approved the conversion of 3,794,784 shares of the Group’s Class B Ordinary shares to Class A Ordinary shares on a one-for-one basis for one of the Company’s shareholder. On October 23, 2020, the board of directors approved the issuance of 2,000,000 additional shares of Class A Ordinary shares to extent the awards in relation to the Restriction Shares Units (“RSUs”) granted under 2018 Omnibus Incentive Plan. As of December 31, 2020, 2,000,000 shares of Class A Ordinary shares has been issued and 1,590,650 shares are vested (see Note 24). In 2021, the Company issued 12,220,000 Class A Ordinary Shares to extent the awards in relation to the RSUs granted under 2018 Omnibus Incentive Plan and 2021 Omnibus Incentive Plan. and 7,642,411 shares were vested as of December 31, 2021. As of December 31, 2020 and 2021, 3,794,784 and 12,000,000 shares of the Group’s Class B Ordinary shares have been converted to Class A Ordinary shares. On August 5, 2021, the Company completed the underwritten public offering of 10 million American Depositary Shares (40 million Class A ordinary shares) at an offering price of US$0.90 per ADS for net proceeds to the Company of approximately US$8.1 million, after deducting underwriting discounts and offering expenses.

Revenues

Revenues	12 Months Ended
	Dec. 31, 2021
Revenues
Revenues	22. The Group’s revenues for the respective periods are detailed as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ ​ US$ ​ US$ ​ US$ Product Sales 273,202,495 280,138,505 123,023,190 Product Sales - Consignment arrangement 28,896,028 20,017,020 5,017,395 Services 27,381,393 4,783,240 2,705,975 Total 329,479,916 304,938,765 130,746,560 ​ The Group’s breakdown of product sales revenue by product category for the respective periods are detailed as follow: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ ​ US$ ​ US$ ​ US$ Health Supplements and Food 116,975,344 138,269,439 71,390,789 Mother and Child Care Products 131,926,890 118,728,576 49,712,979 Personal Care Products 24,293,333 25,553,477 991,865 Others 28,902,946 17,604,033 5,944,952 Total 302,098,523 300,155,525 128,040,585 ​

Finance expense, net

Finance expense, net	12 Months Ended
	Dec. 31, 2021
Finance expense, net
Finance expense, net	23. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ ​ US$ ​ US$ ​ US$ Interest expense (2,605,167) (2,650,317) (1,894,531) Interest income 91,320 35,035 10,614 Total ​ (2,513,847) (2,615,282) (1,883,917) ​

Share-based compensation

Share-based compensation	12 Months Ended
	Dec. 31, 2021
Share-based compensation
Share-based Compensation	24. On September 30, 2018, the Company adopted its 2018 Omnibus Incentive Plan (the “2018 Plan”), which permits the grant of restricted shares, restricted share units, options and stock appreciation rights to the employees and directors of the Company. The Company granted share options/restricted shares under the 2018 Plan to its employees and directors. Under the plan, a total of 11,386,410 Class A Ordinary Shares were initially reserved for issuance. The 2018 Plan is valid and effective for a term of 10 years commencing from its adoption. On May 19, 2021, the Company adopted its 2021 Omnibus Incentive Plan (the “2021 Plan”), which permits the grant of restricted shares, restricted share units, options and stock appreciation rights to the employees and directors of the Company. The Company granted share options/restricted shares under the 2021 Plan to its employees and directors. Under the plan, a total of 14,471,750 Class A Ordinary Shares were initially reserved for issuance. The 2021 Plan is valid and effective for a term of 10 years commencing from its adoption. Under the 2018 Plan and 2021 Plan, the Company granted 472,220, 2,048,991 and 9,635,488 restricted share units to its employees during the years ended December 31, 2019, 2020 and 2021, respectively. Restricted share units granted to employees are measured based on the grant-date fair value. Restricted share units granted with service condition are commonly vested over a period of four years of continuous service, one fourth (1/4) of which vest upon the first anniversary of the stated vesting commencement date and the remaining vest ratably over the following 36 months. The Group recognizes respective compensation expense on a straight-line basis over the vesting term of the awards, net of estimated forfeitures. For restricted share units granted with performance conditions whose vesting is contingent upon meeting company-wide performance goals, respective compensation cost is recognized over the requisite service period using graded-vesting method if it is probable that the performance target will be achieved. The Group will reassess the probability of achieving the performance conditions at each reporting period and record a cumulative catch-up adjustment for any changes to its assessment. For restricted share units granted with market condition whose vesting is contingent on the Company’s market value exceeding a specific amount, the Group adopted Monte Carlo simulation to determine the fair value while the Company was a private company and requisite service period, respective compensation expense is recognized using the straight-line method over the estimated requisite service period unless the market condition is satisfied before the end of the initially estimated requisite service period. Starting from November 2019, the Group is a publicly traded company with observable price in the stock U.S exchange market to determine the fair value and requisite service period. Upon completion of the Company’s IPO in November 2019, share-based compensation expenses related to the restricted share units granted with performance condition of the occurrence of IPO was recognized immediately with the amount of US$ 209,764. The following table summarizes activities of the Company’s restricted share units under the 2018 Plan and 2021 Plan for the years ended December 31, 2019, 2020 and 2021: ​ ​ ​ ​ ​ ​ ​ Number of ​ Weighted Average ​ ​ Restricted Share ​ Grant Date ​ ​ Units Outstanding ​ Fair Value ​ ​ US$ Unvested at December 31, 2018 ​ 3,971,453 ​ 1.96 Granted 472,220 2.64 Vested ​ (746,660) ​ 1.96 Forfeited ​ (1,033,446) ​ 2.13 Unvested at December 31, 2019 2,663,567 1.98 Granted 2,048,991 0.40 Vested (843,990) 1.15 Forfeited (2,113,283) 1.89 Unvested at December 31, 2020 1,755,285 1.09 Granted 9,635,488 0.51 Vested (6,051,761) 0.52 Forfeited (913,018) 0.58 Unvested at December 31, 2021 4,425,994 0.67 ​ As of December 31, 2021, there were US$ 2,363,153 of unrecognized compensation expenses related to restricted share units granted by the Company to the employees, which were expected to be recognized over 0.50 to 3.25 years. To the extent the actual forfeiture rate is different from the Company’s estimate, the actual share-based compensation related to these awards may be different from the expectation. Share-based compensation expenses of US$ 1,575,029, US$ 474,559 and US$ 2,552,318 related to restricted share units granted was recognized for the years ended December 31, 2019, 2020 and 2021. The fair value of each restricted share units granted with market condition under the Company’s 2018 Plan during the year ended December 31, 2018 was estimated on the date of grant using Monte Carlo model with the assumptions (or ranges thereof) in the following table: ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2018 Expected volatility (a) 50.0 % Risk-free interest rate (b) 4.1 % Expected dividend yield (c) 0 % Contractual term 10 ​ Notes: (a) Expected volatility is estimated based on the average of historical volatilities of the comparable companies in the same industry as at the valuation dates. (b) The risk-free interest rate of periods within the contractual life of the share option is based on the market yield of the U.S. treasury bonds with a maturity life equal to the expected life to expiration. (c) The Company has no history or expectation of paying dividends on its ordinary shares. Prior to the listing of the Company’s ADSs on the NASDAQ Global Market, determining the fair value of the share options required the Company to make complex and subjective judgments, assumptions and estimates, which involved inherent uncertainty. Had the Company used different assumptions and estimates, the resulting fair value of the restricted share units and the resulting share-based compensation expenses could have been different. The following table sets forth the fair value of restricted share units and ordinary shares estimated at the date of option grants indicated below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ of restricted ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ share units ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Restricted ​ ​ granted ​ ​ Fair value ​ Discount for ​ ​ ​ ​ ​ ​ share units ​ ​ with market ​ ​ of ordinary ​ Lack of ​ Discount ​ ​ Date of Grant granted ​ ​ condition ​ shares Marketability Rate Type of Valuation September 30, 2018 ​ 3,971,453 ​ US$ 1.66 ​ US$ 2.06 ​ 8 % 20 % Contemporaneous June 30, 2019 ​ 472,220 ​ ​ — ​ US$ 2.64 ​ 4 % 20 % Contemporaneous ​ Prior to the listing of the Company’s ADSs on the NASDAQ Global Market, valuations of the Company’s ordinary shares were determined in accordance with the guidelines outlined in the American Institute of Certified Public Accountants’ Practice Aid, Valuation of Privately-Held Company Equity Securities Issued as Compensation, and with the assistance of an independent appraisal firm from time to time. The assumptions the Company uses in the valuation model are based on future expectations combined with management judgement, with inputs of numerous objective and subjective factors, including the following: ● the Company’s operating and financial performance; ● current business conditions and projections; ● the Company’s stage of development; ● the prices, rights, preferences and privileges of the Company’s convertible preferred shares relative to its ordinary shares; ● the likelihood of liquidity events or redemption events; ● any adjustment necessary to recognize a lack of marketability for the Company’s ordinary shares; and ● the market performance of industry peers. In order to determine the fair value of the Company’s ordinary shares underlying each share-based award grant, the Company first determined its business enterprise value, or BEV, and then allocated the BEV to each element of its capital structure (convertible redeemable preferred shares and ordinary shares) using a hybrid method comprising the probability-weighted expected return method and the option pricing method. In the Company’s case, three scenarios were assumed, namely: (i) the liquidation scenario, in which the option pricing method was adopted to allocate the value between convertible preferred shares and ordinary shares, and (ii) the redemption scenario, in which the option pricing method was adopted to allocate the value between convertible preferred shares and ordinary shares, and (iii) the mandatory conversion scenario, in which equity value was allocated to convertible preferred shares and ordinary shares on an as-if converted basis. Increasing probability was assigned to the mandatory conversion scenario during 2017 and 2018 in light of preparations for the Company’s initial public offering. In determining the fair value of its BEV, the Company applied the income approach/discounted cash flow, or DCF, analysis based on its projected cash flow using management’s best estimate as of the valuation date. The determination of the fair value of its ordinary shares requires complex and subjective judgments to be made regarding its projected financial and operating results, its unique business risks, the liquidity of its shares and its operating history and prospects at the time of valuation. The fair values of restricted share units are determined based on the fair value of the Company’s ordinary shares and BEV. As a measure of sensitivity, for every 1% increase of BEV over management’s estimates as of the grant date of the restricted share units, share based compensation expenses recognized in the year ended 2018 and 2019 would be US$3.6 thousand and US$15.8 thousand higher, respectively.

Employee benefits

Employee benefits	12 Months Ended
	Dec. 31, 2021
Employee benefits
Employee benefits	25. The full-time employees of the Company’s subsidiaries and VIEs that are incorporated in the PRC are entitled to staff welfare benefits including medical insurance, basic pensions, unemployment insurance, work injury insurance, maternity insurance and housing funds. These companies are required to contribute to these benefits based on certain percentages of the employees’ salaries in accordance with the relevant regulations and charge the amount contributed to these benefits to the consolidated statements of operations and comprehensive income/(loss). The total amounts charged to the consolidated statements of operations and comprehensive income/(loss) for such employee benefits amounted to US $3,080,729 , US$ 1,286,783 and US$ 1,966,815 for the years ended December 31, 2019, 2020 and 2021, respectively. The PRC government is responsible for the welfare and medical benefits and ultimate pension liability to these employees.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Taxes
Income Taxes	26. (a) Under the current tax laws of Cayman Islands, the Company is not subject to income, corporation or capital gains tax, and no withholding tax is imposed upon the payment of dividends. (b) Before the year of 2019, the Company’s subsidiaries incorporated in Hong Kong are subject to Hong Kong profit tax at the rate of 16.5%. Effective since the year of 2019, the applicable income tax rate was changed to 8.25% for profit of up to HK$2.0 million and 16.5% for the remainder of taxable income. Dividends income received from subsidiaries in China are not subject to Hong Kong profits tax. (c) On March 16, 2007, the National People’s Congress of the PRC enacted an Enterprise Income Tax Law (“EIT Law”), under which Foreign Investment Enterprises (“FIEs”) and domestic companies would be subject to EIT at a uniform rate of 25%. The EIT law became effective on January 1, 2008. The EIT Law also provides that an enterprise established under the laws of a foreign country or region but whose “de facto management body” is located in the PRC be treated as a resident enterprise for PRC tax purposes and consequently be subject to the PRC income tax at the rate of 25% for its global income. The implementing Rules of the EIT Law merely define the location of the “de facto management body” as “the place where the exercising, in substance, of the overall management and control of the production and business operation, personnel, accounting, properties, etc., of a non-PRC company is located.” The EIT Law also imposes a withholding income tax of 10% on dividends distributed by a FIE to its immediate holding company outside of China, if such immediate holding company is considered as a non-resident enterprise without any establishment or place within China or if the received dividends have no connection with the establishment or place of such immediate holding company within China, unless such immediate holding company’s jurisdiction of incorporation has a tax treaty with China that provides for a different withholding arrangement. The Cayman Islands, where the Company incorporated, does not have such tax treaty with China. According to the arrangement between Mainland China and Hong Kong Special Administrative Region on the Avoidance of Double Taxation and Prevention of Fiscal Evasion in August 2006, dividends paid by a FIE in China to its immediate holding company in Hong Kong will be subject to withholding tax at a rate of no more than 5% if the immediate holding company in Hong Kong owns directly at least 25% of the shares of the FIE and could be recognized as a Beneficial Owner of the dividend from PRC tax perspective. A reconciliation between the effective income tax rate and the PRC statutory income tax rate is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 ​ 2020 ​ 2021 PRC statutory income tax rates 25.00 % 25.00 % 25.00 % Change in valuation allowance 86.99 % (0.50) % 10.05 % Effect of permanent differences 25.70 % (11.31) %** (18.25) %** Additional tax deduction for qualified research and development expenses (10.84) % (6.33) % (1.13) % Effect of tax holiday* (115.48) % (8.51) % — ​ Difference in tax rate of subsidiaries outside the PRC (0.06) % 1.60 % (10.66) % Total 11.43 % (0.05) % 5.01 % * Yi Ling (Shanghai) Information Technology Co., Limited, fully owned subsidiary of the Group, obtained its software enterprise certificate in June 2019 for 1 year and in October 2020 for another 1 year and is entitled to two years tax exemption from Corporate Income Tax (“CIT”) for the years of 2019 and 2020 and a 50% CIT reduction for the succeeding three years thereafter. ** For the year ended December 31, 2020, 3.52% represents shares-based compensation not deductible in the PRC returns, 7.79% represents the Company’s Cayman Island operating expenses not deductible in the PRC returns and other non-taxable and deductible items such as meal and entertainment expenses. ** For the year ended December 31, 2021, 4.35% represents shares-based compensation not deductible in the PRC returns, 13.90% represents the Company’s Cayman Island operating expenses not deductible in the PRC returns and other non-taxable and deductible items such as meal and entertainment expenses. Composition of income tax expense The current and deferred portions of income tax expense included in the consolidated statements of operations and comprehensive income/(loss)are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 2020 2021 ​ US$ ​ US$ ​ US$ Current income tax expense 56,898 78 120,366 Deferred tax expense/(benefit) 192,741 (6,582) (3,054,564) Income tax expense/(benefit), net 249,639 (6,504) (2,934,198) ​ Deferred tax assets and liabilities Deferred taxes were measured using the enacted tax rates for the periods in which they are expected to be reversed. The tax effects of temporary differences that give rise to the deferred tax asset balances as of December 31, 2020 and 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2020 ​ 2021 ​ US$ US$ Deferred tax assets: Tax loss carry-forwards 3,661,528 9,073,657 Inventory provision 81,944 866,536 Allowance for doubtful accounts 50,503 1,627,257 Unrealized Profit 6,920 — Impairment for long-term investments — 1,213,410 Total deferred tax assets 3,800,895 12,780,860 Less: Valuation allowance (2,971,506) (8,861,392) Net deferred tax assets 829,389 3,919,468 ​ ​ ​ ​ ​ Deferred tax liabilities: ​ Recognition of intangible assets arising from asset acquisition and business combination (24,684) (5,052) Net deferred tax liabilities (24,684) (5,052) ​ As of December 31, 2020 and 2021, the PRC entities of the Group had tax loss carryforwards of approximately US$ 3,661,528 and US$ 9,073,657, respectively, which can be carried forward to offset taxable income. The carryforwards period for net operating losses under the EIT Law is five years . The net operating loss carry forward of the Group will expire in varying amounts between 2022 and 2026. Other than the expiration, there are no other limitations or restrictions upon the Group’s ability to use these operating loss carryforwards. There is no expiration for the advertising expenses carryforwards. Valuation allowance is provided against deferred tax assets when the Group determines that it is more likely than not that the deferred tax assets will not be utilized in the future. In making such determination, the Group considered factors including future taxable income exclusive of reversing temporary differences and tax loss carry forwards. If events occur in the future that allow the Group to realize part or all of its deferred income tax, an adjustment to the valuation allowances will result in a decrease in tax expense when those events occur. As of December 31, 2020 and 2021, valuation allowances of US$ 2,971,506 and US$ 8,861,392 were provided because it was more likely than not that the Group will not be able to utilize certain tax losses carry forwards and other deferred tax assets generated by its subsidiaries and VIEs. Movement of valuation allowance is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ ​ US$ ​ US$ ​ US$ Beginning balance 1,139,566 3,039,926 2,971,506 Current year additions 2,108,356 3,929,241 7,632,539 Reversal of valuation allowances (207,996) (3,997,661) (1,742,653) Ending balance 3,039,926 2,971,506 8,861,392 ​ Increase of the valuation allowance in the year ended December 31, 2019 was mainly due to certain of the Group’s start-up PRC subsidiaries experienced losses at their preliminary stage of business and full valuation allowances were provided against their deferred tax assets, mainly related to loss carry forwards. Reversal of valuation allowances in the year ended December 31, 2020 was due to the Group disposed four PRC subsidiaries in the year of 2020 and such valuation allowances relating to these subsidiaries were fully deconsolidated. The additions in valuation allowances was due to the Group’s PRC subsidiaries experienced losses as COVID-19-related disruptions have had an adverse impact on the Group’s results of operations. Increase of the valuation allowance in the year ended December 31, 2021 was mainly due to certain of the Group’s HK subsidiaries continuously experienced losses of business and full valuation allowances were provided against their deferred tax assets, mainly related to loss carry forwards. Reversal of valuation allowances in the year ended December 31, 2021 was mainly due to 1) the Group disposed a PRC subsidiary in the year of 2021 and such valuation allowances relating to this subsidiary was fully deconsolidated and 2) some of the Group’s PRC subsidiaries have been profitable in 2021, which generates reversal of valuation allowances in the year ended December 31, 2021.

Related Party transactions

Related Party transactions	12 Months Ended
	Dec. 31, 2021
Related Party transactions
Related Party transactions	27. Transactions with related parties and balances amount due to related parties were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ US$ US$ US$ Transaction with related parties Repayment of advances to related parties (i) (10,593,662) (5,214,261) (3,232,578) Proceeds of advances from related parties (i) 9,436,151 3,409,587 2,186,806 Proceeds of borrowings from related parties (ii) 6,000,000 10,000,000 11,000,000 Repayment of borrowings from related parties(ii) (2,000,000) (10,600,000) (11,990,000) Reimbursement to related parties 331,956 292,736 47,880 Product sales (iv) ​ — ​ 264,824 ​ 2,115,290 Purchases (v) ​ — ​ 6,560 ​ 268,009 Proceeds from sale of equity interests in subsidiaries (Note 3) — 710,392 — Sale consideration from sale of equity interests in a subsidiary offset with amounts due to related parties (Note 3) — 652,401 — Gain from sale of equity interests in subsidiaries to related parties recognized to additional paid-in capital (Note 3) — 1,950,871 — ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ US$ US$ Balance amount with related parties Payable due to related parties (i) (708) (125,164) Borrowings and interests due to related parties (ii) ​ (9,400,000) ​ (8,410,000) Accounts payable – related parties (iii) (3,045) (118,183) (i) The Group drew down interest free advances from Founders, members of Founders immediate families and special purpose vehicles controlled by the Founders and Shareholders during the periods presented. As of December 31, 2020 and 2021, payables due to these related parties amounted to US$ 708 and US$ 125,164, respectively. (ii) On September 18 and October 17, 2017, April 11, 2018 and November 12, 2019, the Group entered into loan agreements with a fully owned subsidiary of one of the investors of Class A-2 (Round B) preferred shares, who became Class A ordinary shareholder, Techlong International Investment Limited, after the Company’s IPO in November 2019, with the principle amount of US$ 1,500,000 , US$ 1,500,000 , US$ 3,000,000 and US$ 2,000,000 and interest rate of 6.00% , 6.00% , 6.00% and 8.00% , respectively, prior to 2020. Starting from 2020, interest rate for loans aforementioned were all 8% per annum. Such borrowings shall be repaid upon the lender’s request. In May 2020, the Group entered into supplementary loan agreements with a fully owned subsidiary of one of its Class A ordinary shareholders, pursuant to which the borrower agreed to, with respect to its existing loans to the Group with the principle amount of US$ 8,000,000 , waive certain interests thereon and adjust the repayment schedule. In addition, Mr. Leo Zeng has agreed to enter into certain amended loan agreements with the shareholder in respect of 4,000,000 Class B ordinary shares to guarantee the Group’s payment obligations under the loan agreements. In February 2021, the Group entered into a supplementary loan agreement with Techlong International Investments Limited, extend to the Group an additional principal amount of US$ 1,000,000 to be due on May 31, 2021 with an annual interest rate of 8.0% . As of December 31, 2020 and 2021, payables due to the related party amounted to US$ 7,400,000 and US$ 6,410,000 , respectively. On December 26, 2019, the Group entered into loan agreements with the fully owned subsidiary of one of Class A ordinary shareholders, Delta Capital Growth Fund II, L.P. with the principle amount of US$ 2,000,000 and interest rate of 10.00%, and such borrowing has been repaid subsequently on February 21, 2020. The Group re-entered such loan agreement on November 10, 2020 with the same term of principle amount and interest rate. In January 2021, the Group entered into a supplementary loan agreement with Delta Capital Growth Fund II, L.P, with the principle amount of US$2,000,000 to be due on March 5, 2021 with an annual interest rate of 10.0%. From March 5, 2021, the loan was subsequently renewed to February 2022 with the same term. The loan was repaid in February 2022. (iii) The balance is included in accounts payable on the consolidated balance sheets. (iv) The Group made product sales to related parties amounted to US$264,824 and US$2,115,290 for the years ended December 31, 2020 and 2021. (v) The Group purchased inventories from related parties amounted to US$6,560 and US$268,009 for the years ended December 31, 2020 and 2021

Basic and diluted net earnings(

Basic and diluted net earnings(loss) per share	12 Months Ended
	Dec. 31, 2021
Basic and diluted net earnings/(loss) per share
Basic and Diluted Net Earnings/(Loss) per Share	28. Basic earnings/(loss) per share and diluted earnings/(loss) per share have been calculated in accordance with ASC 260 on computation of earnings per share for the years ended December 31, 2019, 2020 and 2021 as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 ​ 2020 ​ 2021 Numerator: Net income/(loss) attributable to ECMOHO Limited 2,296,555 (13,298,912) (55,655,198) Accretion on convertible redeemable preferred shares to redemption value (Note 19) (1,022,461) — — Accretion to redemption value of redeemable non-controlling interests (Note 20) (311,757) — — Net income/(loss) attributable to ordinary shareholders-Basic 962,337 (13,298,912) (55,655,198) Net income/(loss) attributable to ordinary shareholders-Diluted 962,337 (13,298,912) (55,655,198) Denominator: ​ Denominator for basic (loss)/earnings per share weighted-average ordinary shares outstanding 98,104,216 139,619,496 158,969,475 Dilutive impact of Class A-1 preferred shares conversion 7,954,232 — — Dilutive impact of Class A-2 preferred shares conversion 9,038,947 — — Dilutive impact of restricted share units 547,469 — — Denominator for dilutive earnings/(loss) per share weighted-average ordinary shares outstanding 115,644,864 139,619,496 158,969,475 Basic earnings/(loss) per ordinary share: 0.01 (0.10) (0.35) Diluted earnings/(loss) per ordinary share: 0.01 (0.10) (0.35) Denominator: ​ Denominator for basic earnings/(loss) per ADS weighted-average ADS outstanding 24,526,054 34,904,874 39,742,369 Denominator for dilutive earnings/(loss) per share weighted-average ADS outstanding 28,911,216 34,904,874 39,742,369 Basic earnings/(loss) per ADS: 0.04 (0.38) (1.40) Diluted earnings/(loss) per ADS: 0.03 (0.38) (1.40) Note: (1) Vested but unregistered restricted share units are included in the denominator of basic earnings/(loss) per share calculation once there were no further vesting conditions or contingencies associated with them, as they are considered contingently issuable shares. Accordingly, the weighted average number of shares of 164,279 ( 41,070 ADSs), 901,997 ( 225,499 ADSs) and 2,702,672 ( 675,668 ADSs) and related to these restricted share units are included in the denominator for the computation of basic EPS for the years ended December 31, 2019, 2020 and 2021, respectively. For the year ended December 31, 2019, assumed conversion of the Series A Preferred Shares have not been reflected in the dilutive calculations pursuant to ASC 260, “Earnings Per Share,” due to the anti-dilutive effect. The following ordinary shares equivalent were excluded from the computation of diluted net earnings/(loss) per ordinary share for the periods presented because including them would have had an anti-dilutive effect: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 ​ 2020 ​ 2021 Preferred shares — weighted average 6,633,889 — — Restricted share units — weighted average — 671,551 3,857,574 ​

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	29. (a) Purchase commitments As of December 31, 2020 and 2021, no purchase commitments was related to the products procurement from third party brand partners. (b) Capital Commitments As of December 31, 2020 and 2021, no capital commitments was related to leasehold improvement and purchase of equipment. (c) Litigation In March 2016, the Group entered into a cooperation framework agreement to establish a joint venture with several joint venture partners. As part of the agreement, the joint venture partners agreed to contribute their ownership in certain brands to the joint venture. However, only a portion of such trademarks have been transferred to the Group. In October 2018, the Group filed a civil claim against the joint venture partners in the Shanghai Xuhui People’s Court to enforce the transfer of the remaining trademarks, claim damages amounting to RMB7.19 million (US$1.05 million) and request that the joint venture partners be enjoined from using the brand name “Heng Shou Tang” in all categories. On January 10, 2019, the joint venture partners filed a counterclaim to rescind the agreement and allege damages amounting to RMB3.25 million (US$ 0.47 million). In July 2019, the Shanghai Xuhui People’s Court ruled that the Group shall pay damages in the amount of RMB3.25 million (US$0.47 million) to the joint venture partners for breaching its contractual obligation to contribute capital to the joint venture, and that the joint venture partners shall continue to perform their contractual obligations by transferring the remaining trademarks to the joint venture and cease to use the brand name “Heng Shou Tang” in all categories. Both the Group and the joint venture partners have appealed against this ruling with the Shanghai First Intermediate People’s Court. Despite the appeal filed by the Group, as of June 30, 2019, the Group made a provision of RMB3.25 million (US$ 0.47 million), representing the entire amount awarded to the joint venture partners by the ruling from the Court. In November 2019, the Shanghai First Intermediate People’s Court delivered its judgment, which provides, amongst other matters, that the Group shall not pay damages to the joint venture partners and the joint venture partners shall continue to perform their contractual obligations by transferring the remaining trademarks to the joint venture. Pursuant to the final judgement, the Group reversed the above provision as of December 31, 2019. (d) Impact of COVID-19 The ongoing outbreak of the novel coronavirus (COVID-19) has spread rapidly to many parts of the world. In March 2020, the World Health Organization declared the COVID-19 as a pandemic. The Group’s operations and financial performance have been affected by significant increases in international freight costs in light of the COVID-19 pandemic and such increases have had an impact on the Group’s fulfillment expenses. In addition, during the first quarter of calendar year 2020 some of the Group’s third-party business partners in China, in particular domestic logistics and transport services providers, experienced temporary shut-downs or worker absenteeism and were unable to meet their obligations to the Group. This has had an adverse impact on the Group’s ability to promptly provide its customers with the products they purchased, which, in turn, had affected the Group’s financial performance with overall revenues decrease by approximately US$ 24.5 million for the year ended December 31, 2020 as compared to 2019. The longer-term trajectory of COVID-19, the spread of virus variations, and effectiveness and availability of the vaccines, and their impact on our industry and the broader economy are still difficult to assess or predict and pose significant uncertainties that are difficult for us to quantify and beyond our control. As such, we are currently unable to predict with the ultimate long-term impact of COVID-19 pandemic on our business, financial condition, liquidity and results of operations. As a result of our brand optimization strategy and the impact of COVID-19 related supply-chain disruption, we experienced a 57.3% decrease in product sales revenues from US$300.2 million in 2020 to US$128.0 million in 2021 and a 43.4% decrease in service revenues from US$4.8 million in 2020 to US$2.7 million in 2021. The COVID-19 outbreak may continue to have an adverse impact on our results of operations in the foreseeable future. Starting from March 2022, China has experienced a new round of regional COVID-19 outbreaks. In particular, the Group has been subject to quarantine measures imposed by regulatory authorities in Shanghai, where the Group’s headquarters are located, since March 2022. As of the date of this annual report, the impact of the quarantine measures was limited to work-from-home policy implemented at the Group’s offices in Shanghai. The Group has faced risks associated with decline in sales order and delay in delivery due to prolonged quarantine measures implemented in Shanghai, although currently the impact of quarantine measures has been limited, as the Group has not experienced disruption of logistics in all of the Group’s warehouses, which are not located in Shanghai. Relaxation of restrictions on economic and social activities in the future may also lead to new cases, which may lead to reimposition of travel restrictions and quarantine measures. Because of the uncertainty surrounding the new round of COVID-19 outbreak, the financial impact related to the outbreak of and response to the coronavirus cannot be reasonably estimated at this time, and the Group’s financial results for the remainder year of 2022 may be adversely affected. (e) Variable interest entity structure The Group conducts its business operations primarily through its wholly-owned subsidiaries in China. The Group also control the VIE through certain contractual arrangements, which holds an Internet Content Provision (“ICP”) License and may develop e-commerce platforms in the future. The Group, together with the VIE, are subject to PRC laws relating to, among others, restrictions over foreign investments in value-added telecommunications business set out in the Negative List (2021 Version) promulgated by the Ministry of Commerce (“MOFCOM”), and the National Development and Reform Commission (“NDRC”). To the extent that the Group plans to develop e-commerce platforms in the future, the Group has to implement such business strategy through the VIE under the Group’s contractual arrangements. In the opinion of management, (i) the ownership structure of the Group is in compliance with existing PRC laws and regulations; (ii) the Contractual Arrangements are valid and binding, and do not result in any violation of PRC laws or regulations currently in effect; and (iii) the business operations of the VIE are in compliance with existing PRC laws and regulations in all material respects. However, there are substantial uncertainties regarding the interpretation and application of current and future PRC laws and regulations. Accordingly, the Group cannot be assured that PRC regulatory authorities will not ultimately take a contrary view to the foregoing opinion of its management. If the current corporate structure of the Group or the Contractual Arrangements is found to be in violation of any existing or future PRC laws and regulations, the Group may be required to restructure its corporate structure and operations in the PRC to comply with changing and new PRC laws and regulations. In the opinion of management, the likelihood of loss in respect of the Group’s current corporate structure or the Contractual Arrangements is remote based on current facts and circumstances.

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2021
Subsequent events
Subsequent Events	30. In February 2022, the Group entered into a supplementary loan agreement with Delta Capital Growth Fund II, L.P, the Group’s related party who is a fully owned subsidiary of one of its Class A ordinary shareholders, pursuant to which the borrower agreed to, with respect to its existing loans to the Group with the principle amount of US$1,000,000 to be due on April 23, 2022 with an annual interest rate of 10.0%. The loan was repaid in April 2022. In March and April, 2022, the Group issued 5,000,000 Class A Ordinary Shares to extent the awards in relation to the RSUs granted under 2021 Omnibus Incentive Plan. In April 2022, the Group received a request for arbitration from Puritan’s Pride Inc., in connection with the alleged breach of the distribution agreement between Puritan’s Pride Inc., and a subsidiary of the Group dated December 12, 2016, as amended on December 31, 2019 (the “Distribution Agreement”). Puritan’s Pride is seeking no less than approximately US$17.1 million in damages for the alleged breach of the Distribution Agreement. With respect to the Distribution Agreement, the Group recorded accounts payables due to Puritan’s Pride Inc. for product goods procurement with the amount of approximately US$17.1 million in the consolidated balance sheets as of December 31, 2021. As of the date of this annual report, this arbitration claim remains in its preliminary stage, and the Group is unable to estimate the result of such claim. The Group is actively assessing our strategies to defend this claim.

Restricted net assets

Restricted net assets	12 Months Ended
	Dec. 31, 2021
Restricted Net Assets [Abstract]
Restricted Net Assets	31. Relevant PRC laws and regulations permit payments of dividends by the Group’s subsidiary and the VIEs incorporated in the PRC only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. In addition, the Group’s subsidiary and the VIEs in the PRC are required to annually appropriate 10% of their net after-tax income to the statutory general reserve fund prior to payment of any dividends, unless such reserve funds have reached 50% of their respective registered capital. As a result of these and other restrictions under PRC laws and regulations, the Group’s subsidiary and the VIE subsidiary incorporated in the PRC are restricted in their ability to transfer a portion of their net assets to the Company either in the form of dividends, loans or advances. There are no significant differences between US GAAP and PRC accounting standards in connection with the reported net assets of the legally owned subsidiary in the PRC and the VIEs. Even though the Company currently does not require any such dividends, loans or advances from the PRC entities for working capital and other funding purposes, the Company may in the future require additional cash resources from them due to changes in business conditions, to fund future acquisitions and development, or merely to declare and pay dividends or distributions to the Company’s shareholders. Except for the above, there is no other restriction on use of proceeds generated by the Group’s subsidiary and the VIEs to satisfy any obligations of the Company. As of December 31, 2020 and 2021, the total restricted net assets of the Company’s subsidiaries and VIEs incorporated in PRC and subjected to restriction amounted to approximately US$ 24,762,927 and US$ 34,109,123, respectively. Even though the Company currently does not require any such dividends, loans or advances from the PRC entities for working capital and other funding purposes, the Company may in the future require additional cash resources from them due to changes in business conditions, to fund future acquisitions and development, or merely to declare and pay dividends or distributions to its shareholders. There is no other restriction on the use of proceeds generated by the Company’s subsidiaries, VIEs and VIE subsidiary to satisfy any obligations of the Company.

Additional Information_ Condens

Additional Information: Condensed Financial Statements of Parent Company	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Additional Information: Condensed Financial Statements of Parent Company	ADDITIONAL INFORMATION: CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY Rules 12-04(a) and 4-08(e)(3) of Regulation S-X require condensed financial information as to the financial position, cash flows and results of operations of a parent company as of and for the same periods for which the audited consolidated financial statements have been presented when the restricted net assets of the consolidated and unconsolidated subsidiaries together exceed 25% of consolidated net assets as of the end of the most recently completed fiscal year. The following condensed financial statements of the Parent Company have been prepared using the same accounting policies as set out in the Company’s consolidated financial statements except that the Parent Company used the equity method to account for its investment in its subsidiaries and VIEs. Such investment is presented on the separate condensed balance sheets of the Parent Company as “Investments in and advances to subsidiaries, VIEs and VIE’s subsidiary”. The Parent Company, its subsidiaries and VIEs were included in the consolidated financial statements whereby the inter-company balances and transactions were eliminated upon consolidation. The Parent Company’s share of income from its subsidiaries and VIEs is reported as share of income from subsidiaries and VIEs in the condensed financial statements. The Parent Company is a Cayman Islands company and, therefore, is not subjected to income taxes for all years presented. The footnote disclosures contain supplemental information relating to the operations of the Company and, as such, these statements should be read in conjunction with the notes to the consolidated financial statements of the Company. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. As of December 31, 2021, there were no material commitments or contingencies, significant provisions for long-term obligations or guarantees of the Company, except for those which have been separately disclosed in the consolidated financial statements, if any. CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY BALANCE SHEETS ​ ​ ​ ​ ​ ​ ​ ​ As of As of ​ ​ December 31, 2020 ​ December 31, 2021 ​ ​ US$ ​ US$ ASSETS ​ ​ ​ ​ ​ Current assets: ​ Cash and cash equivalents 37,473,282 35,701,882 ​ Prepayments and other current assets 39,954,153 59,115,105 ​ Total current assets 77,427,435 94,816,987 ​ Investments in subsidiaries, VIEs and VIEs’ subsidiary 10,671,658 — ​ Total assets 88,099,093 94,816,987 ​ LIABILITIES AND SHAREHOLDERS’ EQUITY ​ ​ Current liabilities: ​ ​ Accrued expenses and other current liabilities 4,441,419 14,353,300 ​ Amounts due to related parties 3,850,000 3,572,500 ​ Total current liabilities ​ 8,291,419 ​ 17,925,800 ​ Deficit of investments in subsidiaries, VIEs and VIEs’ subsidiary ​ — ​ 47,974,799 ​ Total liabilities 8,291,419 65,900,599 ​ Commitments and contingencies (Note 29) ​ ​ Shareholders’ equity: ​ ​ Class A Ordinary Shares, US$0.00001 par value; 4,924,849,600 shares authorized at December 31, 2020 and 2021, respectively; 69,361,883 and 133,581,883 shares issued outstanding 693 1,335 ​ Class B Ordinary Shares, US$0.00001 par value; 71,355,616 shares authorized at December 31, 2020 and 2021 issued 714 594 ​ Additional paid-in capital 108,369,688 118,947,530 ​ Accumulated other comprehensive (loss)/income 4,291,628 (1,522,824) ​ Accumulated deficit (32,855,049) (88,510,247) ​ Total shareholders’ equity 79,807,674 28,916,388 ​ Total liabilities and shareholders’ equity 88,099,093 94,816,987 ​ ​ CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY STATEMENTS OF OPERTATIONS AND COMPREHENSIVE INCOME/(LOSS) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ US$ ​ US$ ​ US$ ​ Operating expenses: ​ Fulfillment expenses — (40,898) (81,802) ​ Sales and marketing — (192,685) (1,491,912) ​ General and administrative (616,906) (1,538,732) (2,149,580) ​ Research and development — (28,740) (107,835) ​ Total operating expenses (616,906) (1,801,055) (3,831,129) ​ Loss from operations (616,906) (1,801,055) (3,831,129) ​ Finance expense, net — (264,176) (234,038) ​ Foreign exchange gain, net — 103,132 294,578 ​ Other income ​ — ​ — ​ 160,459 ​ Equity in income(loss) of subsidiaries and VIEs 2,601,704 (11,336,812) (52,045,068) ​ Net income/(loss) 1,984,798 (13,298,912) (55,655,198) ​ Less: Accretion on Series A convertible redeemable preferred shares to redemption value (1,022,461) — — ​ Net income/(loss) attributable to ordinary shareholders 962,337 (13,298,912) (55,655,198) ​ Net income/(loss) 1,984,798 (13,298,912) (55,655,198) ​ Foreign currency translation adjustment, net of nil tax (844,266) 6,302,263 (5,560,452) ​ Comprehensive income/(loss) 1,140,532 (6,996,649) (61,215,650) ​ ​ Note: In the Company’s statements of operations and comprehensive income/(loss) for the years ended December 31, 2019, 2020 and 2021, accretion to redemption value of redeemable non-controlling interests amounted to US$ 311,757, US$ 0 and US$ 0 were treated as the subsidiary’s cost and accordingly were included in the equity in income of subsidiaries and VIEs in the Company’s statements of operations and comprehensive income/(loss) for the years ended December 31, 2019, 2020 and 2021, respectively. STATEMENTS OF CASH FLOWS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ US$ ​ US$ ​ US$ Net cash used in operating activities (567,446) (8,381,595) (10,306,884) ​ Net cash used in investing activities (10,502,538) — — ​ Net cash provided by financing activities 54,872,326 80,767 7,785,477 ​ Net increase/(decrease) in cash and cash equivalents 43,802,342 (8,300,828) (2,521,407) ​ Cash and cash equivalents, beginning of year 3,941 43,806,283 37,473,282 ​ Cash and cash equivalents, end of year 43,806,283 37,473,282 35,701,882 ​ ​

Liquidity Consideration and P_2

Liquidity Consideration and Principal Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Liquidity Consideration and Principal Accounting Policies
Liquidity	(a) Liquidity In assessing the Group’s liquidity, the Group monitors and analyzes its cash on-hand and its operating and capital expenditure commitments. The Group’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. Debt financing in the form of short-term borrowings, loans from related parties and equity financing have been utilized to finance the working capital requirements of the Group. As of December 31, 2021, the Group’s working capital was approximately $23.2 million and the Group had cash of approximately $43.6 million. The Group expects its cash on hand is sufficient to finance the working capital requirements of the Group within the normal operating cycle of a twelve-month period from the date of this report. If the Group is unable to have sufficient fund to finance the working capital requirements of the Group within the normal operating cycle of a twelve-month period from the date of this report, the Group may have to consider supplementing its available sources of funds through the following sources: ● the Group will continuously seek equity financing to support its working capital; ● other available sources of financing from PRC banks and other financial institutions; ● financial support and credit guarantee commitments from the Group’s related parties. Based on the above considerations, the Group’s management is of the opinion that it has sufficient funds to meet the Group’s working capital requirements and current liabilities as they become due one year from the date of this report. However, there is no assurance that management will be successful in their plans. There are a number of factors that could potentially arise that could undermine the Group’s plans, such as changes in the demand for the Group’s products, PRC government policy, economic conditions, and competitive pricing in the industries that the Group operates in.
Basis of preparation	(b) Basis of preparation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). The Reorganization was a recapitalization with no substantial changes in the shareholding of the Company. Accordingly, the accompanying consolidated financial statements have been prepared as if the current corporate structure had been in existence throughout the periods. Significant accounting policies followed by the Company in the preparation of the accompanying consolidated financial statements are summarized below.
Basis of consolidation	(c) Basis of consolidation The Group’s consolidated financial statements include the financial statements of the Company, its subsidiaries and its VIEs for which the Company is the primary beneficiary. All transactions and balances among the Company, its subsidiaries, its VIEs have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting powers; or has the power to appoint or remove the majority of the members of the board of directors; or to cast a majority of votes at the meeting of directors; or has the power to govern the financial and operating policies of the investee under a statute or agreement among the shareholders or equity holders. Non-controlling interest represents the portion of the net assets of subsidiaries attributable to interests that are not owned or controlled by the Group. The non-controlling interest is presented in the consolidated balance sheets, separately from equity attributable to the shareholders of the Group. Non-controlling interest’s operating results are presented on the face of the consolidated statements of operations and comprehensive income (loss) as an allocation of the total income (loss) for the year between non-controlling shareholders and the shareholders of the Group. A VIE is an entity in which the Company, through contractual agreements, has the power to direct activities of, bears the risks of, and enjoys the rewards normally associated with ownership of the entity. In determining whether the Company or its subsidiaries are the primary beneficiary, the Company considered whether it has the power to direct activities that are significant to the VIE’s economic performance, and also the Group’s obligation to absorb losses of the VIEs that could potentially be significant to the VIEs or the right to receive benefits from the VIEs that could potentially be significant to the VIEs. ECMOHO Shanghai and ultimately the Company hold all the variable interests of the VIEs, and has been determined to be the primary beneficiary of the VIEs.
Use of estimates	(d) Use of estimates The preparation of the Group’s consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company believes that revenue recognition, sales return, sales incentive, inventory write-down, rebates, realization of deferred tax assets, assessment for useful life and impairment of long-lived assets, allowance for doubtful accounts, incremental borrowing rates used in lease liabilities calculations, impairment of long-term investment and valuation of ordinary shares and preferred shares requires significant judgments and estimates used in the preparation of its consolidated financial statements. Management bases the estimates on historical experience and on various other assumptions as discussed elsewhere to the consolidated financial statements that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. On an ongoing basis, management evaluates its estimates based on information that is currently available. Changes in circumstances, facts and experience may cause the Company to revise its estimates. Changes in estimates are recorded in the period in which they become known. Actual results could materially differ from these estimates.
Functional Currency and Foreign Currency Translation	(e) Functional Currency and Foreign Currency Translation The Group uses United States dollars (“US$” or “USD”) as its reporting currency. The functional currency of the Company and its subsidiaries incorporated outside of PRC is US$, while the functional currency of the PRC entities in the Group is RMB as determined based on the criteria of ASC 830, Foreign Currency Matters. Transactions denominated in other than the functional currencies are translated into the functional currency of the entity at the exchange rates prevailing on the transaction dates. Financial assets and liabilities denominated in other than the functional currency are translated at the balance sheet date exchange rate. The resulting exchange differences are included in the consolidated statements of operations and comprehensive income/(loss) as foreign exchange related gains. The financial statements of the Group’s entities using functional currency other than US$ are translated from the functional currency to the reporting currency, US$. Assets and liabilities of the Group’s subsidiaries incorporated in PRC are translated into US$ at balance sheet date exchange rates, Income and expense items are translated at average exchange rates prevailing during the fiscal year, representing the index rates stipulated by the People’s Bank of China. Translation adjustments arising from these are reported as foreign currency translation adjustments and are shown as accumulated other comprehensive income/(loss) on the consolidated financial statement. The exchange rates used for translation on December 31, 2020 and 2021 were US$1.00=RMB 6.5249 6.3757 6.8985 6.8976 6.4515
Fair value of financial instruments	(f) Fair value of financial instruments Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. The established fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of inputs that may be used to measure fair value include: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Observable, market-based inputs, other than quoted prices, in active markets for identical assets or liabilities. Level 3: Unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Accounting guidance also describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; (2) income approach and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset. The Group does not have any non-financial assets or liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Group’s financial instruments consist principally of cash and cash equivalents, restricted cash, accounts receivable, deposits, loan deposits, accounts payable, operating lease liabilities, accrued liabilities and other current liabilities, short-term borrowings, amounts due to related parties and other liabilities. As of December 31, 2020 and 2021, the carrying values of cash and cash equivalents, restricted cash, accounts receivable, deposits, loan receivables, loan deposits, accounts payable, operating lease liabilities, accrued liabilities and other current liabilities, short-term borrowings, amounts due to related parties and other liabilities approximated their fair values reported in the consolidated balance sheets due to the short term maturities of these instruments.
Cash, cash equivalents and restricted cash	(g) Cash, cash equivalents and restricted cash Cash and cash equivalents include cash in bank and time deposits placed with banks, other financial institutions and third party payment processors, which have original maturities of three months or less at the time of purchase and are readily convertible to known amounts of cash. Restricted cash mainly represents secured deposits held in designated bank accounts for drawdown of bank loans. Cash, cash equivalents and restricted cash as reported in the consolidated statements of cash flows are presented separately on the consolidated balance sheet as follows: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ US$ US$ US$ Cash and cash equivalents 49,098,841 45,284,308 43,623,588 Restricted cash 2,000,054 — — Total 51,098,895 45,284,308 43,623,588
Accounts receivable, net	(h) Accounts receivable, net Accounts receivable are presented net of allowance for doubtful accounts. The Group maintains an allowance for doubtful accounts which reflects its best estimate of amounts that potentially will not be collected. The Group determines the allowance for doubtful accounts on general basis taking into consideration various factors including but not limited to historical collection experience and credit-worthiness of the customers as well as the age of the individual receivables balance. Additionally, the Group makes specific bad debt provisions based on any specific knowledge the Group has acquired that might indicate that an account is uncollectible. The facts and circumstances of each account may require the Group to use substantial judgment in assessing its collectability.
Inventories	(i) Inventories Inventories are stated at the lower of cost or net realizable value. Cost is determined using the weighted average method. Provisions are made for excessive, slow moving, expired and obsolete inventories as well as for inventories with carrying values in excess of net realizable value . Certain factors could impact the realizable value of inventory, so the Group continually evaluates the recoverability based on assumptions about customer demand and market conditions. The evaluation may take into consideration historical usage, inventory aging, expiration date, expected demand, anticipated sales price, new product development schedules, the effect new products might have on the sale of existing products, product obsolescence, customer concentrations, and other factors. The reserve or write-down is equal to the difference between the cost of inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory reserves or write-downs may be required that could negatively impact the Group’s gross margin and operating results. If actual market conditions are more favorable, the Group may have higher gross margin when products that have been previously reserved or written down are eventually sold.
Loan receivables	(j) Loan receivables Loan receivables are presented net of allowance for doubtful accounts. The Group reviews its loan receivables on a regular basis to determine if the allowance is adequate and adjusts when necessary. The Group continues to evaluate the reasonableness of the allowance policy and update it if necessary. For the years ended December 31, 2019, 2020 and 2021, there were no allowances recognized.
Property and equipment, net	(k) Property and equipment, net Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is calculated on a straight-line basis over the following estimated useful lives, taking into account any estimated residual value. Residual rate is determined based on the economic value of the property and equipment at the end of the estimated useful lives as a percentage of the original cost. The estimated useful lives and residual rates are as follows: ​ ​ ​ ​ ​ ​ Classification Useful years Residual rate Warehouse equipment ​ 3 years ​ 5 % Furniture, computer and office equipment 2 - 5 years 0%-5 % Leasehold improvement Over the shorter of the expected life of leasehold improvements or the lease term 0 % ​ Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of property and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the consolidated statements of operations and comprehensive income/(loss).
Intangible assets, net	(l) Intangible assets, net Software purchased from third parties are initially recorded at cost and amortized on a straight-line basis over the shorter of the useful economic lives or stipulated period in the contract, which is usually 5 years. Other separately identifiable intangible assets that have finite lives and continue to be amortized consist primarily of trademark and business license purchased from third parties. The Company amortizes these intangible assets on a straight-line basis over their estimated useful lives, which are 5 to 10 years. The estimated life of amortized intangibles is reassessed if circumstances occur that indicate the life has changed.
Impairment of long-lived assets	(m) Impairment of long-lived assets For long-lived assets including property and equipment, intangible assets and other non-current assets, the Group evaluates for impairment whenever events or changes (triggering events) indicate that the carrying amount of an asset may no longer be recoverable. The Group assesses the recoverability of the long-lived assets by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to receive from use of the assets and their eventual disposition. Such assets are considered to be impaired if the sum of the expected undiscounted cash flows is less than the carrying amount of the assets. The impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. For the years ended December 31, 2019, 2020 and 2021, impairment loss of long-lived assets was US$0, US$0 and US$476,762, which were recorded in general and administrative expenses in the consolidated statements of operations and comprehensive income/(loss).
Long-term investment	(n) Long-term investment The Group has elected to record its long-term investment on equity security without a readily determinable fair value at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issue due to its non-marketable equity securities not qualifying for the practical expedient to estimate its fair value in accordance with ASC 820-10-35-59. For the years ended December 31, 2019, 2020 and 2021, impairment loss of long-term investment was US$0, US$0 and US$7,267,596.
Advances from customers	(o) Advances from customers Certain third party customers pay in advance to purchase product goods. Cash proceeds received from customers are initially recorded as advances from customers and are recognized as revenues when revenue recognition criteria are met.
Deconsolidation	(p) Deconsolidation The Group accounts for the deconsolidation of a subsidiary by recognizing a gain or loss in net income/loss attributable to the parent, measured as the difference between: a. 1. The fair value of any consideration received; 2. The fair value of any retained noncontrolling investment in the former subsidiary at the date the subsidiary is deconsolidated; 3. The carrying amount of any noncontrolling interest in the former subsidiary (including any accumulated other comprehensive income attributable to the noncontrolling interest) at the date the subsidiary is deconsolidated. b. If the deconsolidation transactions were transacted with related parties under common control, the Group should not recognize gain on sales of the subsidiaries/VIEs and losses should be recognized by the Group only when an impairment in value is indicated. The Group would recognize the net consideration as a contribution to capital as opposed to a gain.
Revenue recognition	(q) Revenue recognition In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”) and subsequently, the FASB issued several amendments which amends certain aspects of the guidance in ASC 2014-09 (ASU No. 2014-09 and the related amendments are collectively referred to as “ASC 606”). According to ASC 606, revenue is recognized when control of the promised good or service is transferred to the customers, in an amount that reflects the consideration the Group expects to be entitled to in exchange for those goods or services. The Group adopted ASC 606 for all periods presented. Consistent with the criteria of Topic 606, the Group follows five steps for its revenue recognition: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Group’s revenues are primarily derived from (i) product sales and (ii) services including online store operating services, promotion and marketing services to its brand partners and other brand customers. Refer to Note 22 to the consolidated financial statements for disaggregation of the Group’s revenue for the years ended December 31, 2019, 2020 and 2021. When either party to a contract has performed, the Group presents the contract in the statement of financial position as a contract asset or a contract liability, depending on the relationship between the entity’s performance and the customer’s payment. A receivable is recorded when the Group has an unconditional right to consideration. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. A contract asset is recorded when the Group has transferred products or services to the customer before payment is received or is due, and the Group’s right to consideration is conditional on future performance or other factors in the contract. No contract asset was recorded as at December 31, 2020 and 2021. If the Group recognizes a receivable before it transfers products to the customer, the Group will defer revenue, which is also defined as a contract liability under the new revenue guidance. A contract liability is recorded when the Group’s obligation to transfer goods or services to a customer has not yet occurred but for which the Group has received consideration from the customer. The Group presents such amounts as advances from customers on the consolidated balance sheet. Product Sales The Group selects, purchases and obtains direct control of the goods from its brand partners and/or their authorized distributors and sells goods directly to end consumers through online stores it operates or to secondary distributors in accordance with distribution agreements. Revenue is recognized when consumers or secondary distributors physically accept the products after delivery, which is when the control of products is transferred, and is recorded net of return allowances, value added tax and sales incentives, if any. A majority of the Group’s consumers make online payments through third-party payment platforms when they place orders on the Group’s online stores. The funds will not be released to the Group by these third-party payment platforms until the consumers accept the products on the online platform. Shipping and handling charges paid by customers are included in net revenues. The Group typically does not charge shipping fees on orders exceeding a certain sale amount. Shipping and handling costs incurred by the Group are considered to be fulfillment activities which are presented as part of the Group’s operating expenses. Product Sales Consignment Arrangement The Group also enters into arrangement with online platforms, where the Group retains control over the goods until a sale is made to the end consumer. The Group considers the arrangement meet the indicators of consignment arrangement under ASC 606-10-55-80, because (i) The Group does not relinquish control of the products, even though the online platform has physical possession of the goods. The products are considered to be the Group’s own inventory until they are sold to the end consumers; (ii) The Group retains the right to require the return of the goods held with the online platform; (iii) The online platforms have no obligation to pay for the products that are in its physical possession. Revenue under consignment arrangements is recognized when a sale is made to the end customer and control is transferred to the end customer upon their acceptance in accordance with the sales report provided by the online platforms. Such revenues reflect the consideration paid by end consumers and do not take into account the sales commissions the Group pays to the relevant online platform, which are recorded as sales and marketing expenses. Services The Group offers its brand partners and other brand customers marketing solutions tailored to their needs and charge fixed project-based fees, including designing and operating online stores, running online promotional events, organizing online and offline marketing campaigns featuring social media influencers and circulating marketing messages to end consumers. For services provided to customers of the Group, depending on the terms of the contract and the laws that apply to the contract, control of the services may be transferred over time or at a point in time. Control of the services is transferred over time if the Group’s performance: ● provides all of the benefits received and consumed simultaneously by the customer; ● creates and enhances an asset that the customer controls as the Group performs; or ● does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. If control of the services transfers over time, revenue is recognized over the period of the contract by reference to the progress towards complete satisfaction of that performance obligation. Otherwise, revenue is recognized at a point in time when the customer obtains control of services. With respect to the Group’s marketing services, length of the periods over which services are provided are generally within months or less, the Group recognizes such revenues when service is rendered and service report is delivered to the customer (point in time), which marks the time when control of the service output has passed to the customer. Consideration from brand partners of the Group is considered to be in exchange for distinct service that the Group transfers to the brand partners, as i) services provided to brand partners can be sufficiently separable from the Company’s procurement of products from those brand partners ii) consideration from the brand partner represents the standalone selling price of such service, and iii) the fees do not represent reimbursement of costs incurred by the Company to sell the brand partner’s products. The Group accounts for the service in the same way that it accounts for sales to other customers and revenues generated from these service arrangements are recognized on a gross basis and presented as services revenue on the consolidated statements of operations and comprehensive income/(loss). Practical expedients and exemption Upon the election of the practical expedient under ASC 340-40-25-4, the incremental costs of obtaining a contract are expensed when incurred if the amortization period of the asset that the entity otherwise would have recognized is one year or less. For the years ended December 31, 2019, 2020 and 2021, no incremental cost was capitalized as assets. The Group also selected to apply the practical expedients allowed under ASC Topic 606 to omit the disclosure of remaining performance obligations for contracts with an original expected duration of one year or less. For the years ended December 31, 2019, 2020 and 2021, all contracts of the Group were with an original expected duration within one year. Based on the considerations that there is no difference between the amount of promised consideration and the cash selling price of product sales and promised services, in addition the actual length of time between when the Group transfers products or promised services to the consumers and when the consumers pays for those products or services has been within one year, the Group has assessed and concluded that there is no significant financing component in place within its products sales or service arrangements as a practical expedient in accordance with ASC 606-10-32-18.
Sales returns	(r) Sales returns The Group offers consumers from its online shops an unconditional right of return for a period of seven days upon receipt of products and offers its secondary distributors various rights of return after the acceptance of products. Return allowances, which reduce revenue and cost of sales, are estimated by categories of return policies offered to online customers and secondary distributors, based on historical data the Group has maintained, and subject to adjustments to the extent that actual returns differ or are expected to differ. The Group records liabilities for return allowances in refund obligation of sales returns of “Accrued liabilities and other current liabilities” in the consolidated balance sheets (Note 17) and were US$ 634,119 and US$ 236,547 as of December 31, 2020 and 2021, respectively. The Group recorded assets as “Sales return assets” included in “Prepayments and other current assets” in the consolidated balance sheets (Note 9) of US$ 463,361 and US$ 164,762 as of December 31, 2020 and 2021 for its right to recover products from customers associated with settling the refund liability.
Sales incentives	(s) Sales incentives The Group provides sales rebates to certain third-party online platforms/secondary distributors based on their purchase volume, which are accounted for as variable consideration. The Group estimates these amounts based on the expected amount to be provided to the third-party online platforms/secondary distributors considering the contracted rebate rates and estimated sales volume based on significant management judgments based on historical experience such as likelihood of reaching the purchase thresholds and sales forecasts, and account for it as a reduction of the transaction price. For the years ended December 31, 2019, 2020 and 2021, sales rebates provided by the Group amounted to US$ 4,839,595, US$ 4,591,581 and US$ 5,584,109, respectively.
Value added taxes	(t) Value added taxes Value added taxes (“VAT”) on sales is calculated at 9% ~13% on revenue from products and 6% on revenue provided from services. The Group reports revenue net of VAT. Subsidiaries and VIEs of the Group that are VAT general tax payers are allowed to offset qualified VAT paid against their output VAT liabilities. Related surcharges, such as urban maintenance and construction tax as well as surtax for education expenses are recorded in cost of revenues.
Cost of revenue	(u) Cost of revenue Cost of revenue consist of cost of product sales of US$ 242,972,621, US$ 242,728,053 and US$ 121,526,704 for the years ended December 31, 2019, 2020 and 2021, respectively, and cost of services of US$ 14,458,453, US$ 3,571,573 and US$ 1,222,000 for the years ended December 31, 2019, 2020 and 2021, respectively. Cost of product sales comprise the purchase price of products, purchase rebates, shipping charges to receive products from the suppliers when they are embedded in the purchase price and inventory write-downs. Cost of products does not include other direct costs related to cost of product sales such as shipping and handling expense, payroll and benefits of logistic staff, logistic centers rental expenses and depreciation expenses. Cost of service consists of the advertising and promotion costs, employee wages and benefits in connection with the Group’s provision of promotion and marketing services including fees the Group paid to third party vendors for advertising and promotion on various online and offline channels.
Rebates	(v) Rebates The Group periodically receives consideration from certain vendors, representing rebates for products sold over a period of time. The Group accounts for the rebates received from its vendors as a reduction to the price it pays for the products purchased. Rebates are earned based on reaching minimum purchased thresholds for a specified period. When volume rebates can be reasonably estimated based on the Group’s past experience, current forecasts and purchase volume, a portion of the rebate is recognized as the Group makes progress towards the purchase threshold.
Fulfillment expenses	(w) Fulfillment expenses Fulfillment costs primarily represent warehousing, shipping and handling expenses for dispatching and delivering products to consumers, employee wages and benefits for the relevant personnel, and customs clearance expenses.
Sales and marketing expenses	(x) Sales and marketing expenses Sales and marketing expenses primarily consist of advertising costs for the products the Group offers, employee wages and benefits for sales and marketing staff, storefront fees paid to e-commerce platforms, and travel and entertainment expenses. Advertising costs consist primarily of costs for product marketing. The Group expenses all advertising costs as incurred and classifies these costs under sales and marketing expenses. For the years ended December 31, 2019, 2020 and 2021, advertising and marketing costs totaled US$ 560,894, US$ 663,871 and US$ 267,928, respectively.
General and administrative expenses	(y) General and administrative expenses General and administrative expenses consist of employee wages and benefits for corporate employees, rental expenses, audit and legal fees, amortization of both intangible assets and leasehold improvement, and other corporate overhead costs.
Research and development expenses	(z) Research and development expenses Research and development expenses primarily consist of employee wages and benefits for research and development personnel, general expenses and depreciation expenses associated with research and development activities.
Lease	(aa) Lease - Leases, including leases of offices and warehouses, where substantially all the rewards and risks of ownership of assets remain with the lessor are accounted for as operating leases. Payments made under operating leases are recognized as an expense on a straight-line basis over the lease term. The Group had no capital leases for any of the years stated herein. - The Group determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liability, and operating lease liability, non-current in the Group’s consolidated balance sheets. ROU assets represent the Group’s right to use an underlying asset for the lease term and lease liabilities represent the Group’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. When determining the lease term, the Group includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option, if any. As the Group’s leases do not provide an implicit rate, the Group uses its incremental borrowing rate, which it calculates based on the credit quality of the Group and by comparing interest rates available in the market for similar borrowings, and adjusting this amount based on the impact of collateral over the term of each lease. The Group has elected to adopt the following lease policies in conjunction with the adoption of ASU 2016-02: (i) elect for each lease not to separate non-lease components from lease components and instead to account for each separate lease component and the non-lease components associated with that lease component as a single lease component; (ii) for leases that have lease terms of 12 months or less and does not include a purchase option that is reasonably certain to exercise, the Group elected not to apply ASC 842 recognition requirements; and (iii) the Group elected to apply the package of practical expedients for existing arrangements entered into prior to January 1, 2019 to not reassess (a) whether an arrangement is or contains a lease, (b) the lease classification applied to existing leases, and (c) initial direct costs.
Employee social security and welfare benefits	(ab) Employee social security and welfare benefits Employees of the Group in the PRC are entitled to staff welfare benefits including pension, work-related injury benefits, maternity insurance, medical insurance, unemployment benefit and housing fund plans through a PRC government-mandated multi-employer defined contribution plan. The Group is required to contribute to the plan based on certain percentages of the employees’ salaries, up to a maximum amount specified by the local government. The PRC government is responsible for the medical benefits and the pension liability to be paid to these employees and the Group’s obligations are limited to the amounts contributed and no legal obligation beyond the contributions made.
Income taxes	(ac) Income taxes Current income taxes are provided on the basis of net income for financial reporting purposes, adjusted for income and expense items which are not assessable or deductible for income tax purposes, in accordance with the regulations of the relevant tax jurisdictions. Deferred income taxes are accounted for using an asset and liability method. Under this method, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purpose. The effect on deferred taxes of a change in tax rates is recognized in the consolidated statements of operations and comprehensive income/(loss) in the period of change. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all of the deferred tax assets will not be realized. Uncertain tax positions The guidance on accounting for uncertainties in income taxes prescribes a more likely than not threshold for financial statements recognition and measurement of a tax position taken or expected to be taken in a tax return. Guidance was also provided on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. Significant judgment is required in evaluating the Group’s uncertain tax positions and determining its provision for income taxes. The Group recognizes interests and penalties, if any, under accrued expenses and other current liabilities on its consolidated balance sheets and under other expenses in its statements of operations and comprehensive income/(loss). The Group did not recognize any significant interest and penalties associated with uncertain tax positions for the years ended December 31, 2019, 2020 and 2021. As of December 31, 2020 and 2021, the Group did not have any significant unrecognized uncertain tax positions. The Company adopted ASC 740-270-30-36 approach for interim period tax computation and reporting. Interim period tax (or benefit) related to consolidated ordinary income (or loss) for the year to date is computed using one overall estimated annual effective tax rate, except for jurisdiction if a subsidiary anticipates an ordinary loss for the fiscal year or has an ordinary loss for the year to date.
Government Grants	(ad) Government Grants Government grants are recognized as other income when received. For the years ended December 31, 2019, 2020 and 2021, the Group recognized government grants of US$ 463,253, US$ 1,825,865 and US$ 155,121 from the local PRC government authorities, respectively. These subsidies were non-recurring, not refundable and with no conditions attached. There are no defined rules and regulations to govern the criteria necessary for companies to enjoy such benefits and the amount of financial subsidy is determined at the discretion of the relevant government authorities.
Share-based compensation	(ae) Share-based compensation Share-based compensation costs are measured at the grant date. The share-based compensation expenses have been categorized as either fulfillment expenses, sales and marketing expenses, general and administrative expenses or research and development expenses depending on the job functions of the grantees. For the restricted share units granted with service conditions, compensation expense is recognized using the straight-line method over the requisite service period. Forfeitures are estimated at the time of grant, with such estimate updated periodically and with actual forfeitures recognized currently to the extent they differ from the estimate. For the restricted share units granted with performance conditions whose vesting is contingent upon meeting company-wide performance goals, compensation expenses are recognized using graded vesting method over the requisite service period in accordance with ASC 718 and will be adjusted for subsequent changes in the expected outcome of the performance-vesting condition. For restricted share units granted with service conditions and the occurrence of an initial public offering (“IPO”) as performance condition, cumulative share-based compensation expenses for the options that have satisfied the service condition will be recorded upon the completion of the IPO, using the graded vesting method. For the restricted share units granted with market condition whose vesting is contingent on the Company’s market value exceeding a specific amount, Monte Carlo simulation has been applied to determine the fair value and requisite service period, compensation expense is recognized using the straight-line method over the estimated requisite service period unless the market condition is satisfied before the end of the initially estimated requisite service period. Starting from November 2019 upon completion of the Company’s IPO, the Group is a publicly traded company with observable price in the stock U.S exchange market to determine the fair value and requisite service period.
Statutory reserves	(af) Statutory reserves The Group’s subsidiaries, consolidated VIEs incorporated in the PRC are required on an annual basis to make appropriations of retained earnings set at certain percentage of after-tax profit determined in accordance with PRC accounting standards and regulations (“PRC GAAP”). Appropriation to the statutory general reserve should be at least 10% of the after tax net income determined in accordance with the legal requirements in the PRC until the reserve is equal to 50% of the entities’ registered capital. The Group is not required to make appropriation to other reserve funds and the Group does not have any intentions to make appropriations to any other reserve funds. The general reserve fund can only be used for specific purposes, such as setting off the accumulated losses, enterprise expansion or increasing the registered capital. Appropriations to the general reserve funds are classified in the consolidated balance sheets as statutory reserves. There are no legal requirements in the PRC to fund these reserves by transfer of cash to restricted accounts, and the Group has not done so. Relevant laws and regulations permit payments of dividends by the PRC subsidiaries and affiliated companies only out of their retained earnings, if any, as determined in accordance with respective accounting standards and regulations. Accordingly, the above balances are not allowed to be transferred to the Company in terms of cash dividends, loans or advances. As the Group’s subsidiaries in PRC had accumulated deficits in their functional currency, RMB, for the years ended December 31, 2019, 2020 and 2021, no statutory reserve was recorded as of December 31, 2020 and 2021.
Related parties	(ag) Related parties Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, shareholder, or a related corporation.
Dividends	(ah) Dividends Dividends are recognized when declared. No dividends were declared for the years ended December 31, 2020 and 2021, respectively. The Group does not have any present plan to pay any dividends on ordinary shares in the foreseeable future. The Group currently intends to retain the available funds and any future earnings to operate and expand its business.
Earnings/Loss per share	(ai) Earnings/Loss per share Basic earnings/loss per share is computed by dividing net profit/loss attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the year using the two class method. Using the two class method, net profit/loss is allocated between Class A ordinary shares, Class B ordinary shares and other participating securities (i.e. preferred shares) based on their participating rights. Diluted earnings/loss per share is calculated by dividing net profit/loss attributable to ordinary shareholders as adjusted for the effect of dilutive ordinary equivalent shares, if any, by the weighted average number of ordinary and dilutive ordinary equivalents shares outstanding during the year/period. Dilutive equivalent shares are excluded from the computation of diluted earnings/loss per share if their effects would be anti-dilutive. Ordinary share equivalents consist of the ordinary shares issuable in connection with the Group’s convertible redeemable preferred shares using the if-converted method, and ordinary shares issuable upon the conversion of the stock options, using the treasury stock method. Except for voting rights, the Class A and Class B ordinary shares have all the same rights and therefore the earning/loss per share for both classes of shares are identical. The earning/loss per share amounts are the same for Class A and Class B ordinary shares because the holders of each class are entitled to equal per share dividends or distributions in liquidation.
Comprehensive income/(loss)	(aj) Comprehensive income/(loss) Comprehensive income/(loss) is defined as the change in shareholders’ (deficit)/equity of the Company during a period arising from transactions and other events and circumstances excluding transactions resulting from investments by shareholders, distributions to shareholders, accretions on convertible redeemable preferred shares and extinguishment of convertible redeemable preferred shares. Comprehensive income is reported in the consolidated statements of operations and comprehensive income/(loss). Accumulated other comprehensive income of the Group include the foreign currency translation adjustments.
Segment reporting	(ak) Segment reporting Operating segments are defined as components of an enterprise engaging in businesses activities for which separate financial information is available that is regularly evaluated by the Group’s chief operating decision makers in deciding how to allocate resources and assess performance. The Group’s chief operating decision maker has been identified as the Chief Executive Officer, who reviews consolidated results including revenue, gross profit and operating profit at a consolidated level only. The Group does not distinguish between markets for the purpose of making decisions about resources allocation and performance assessment. Hence, the Group has only one operating segment and one reportable segment.
Recently issued accounting pronouncements	(al) Recently issued accounting pronouncements The Group considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (“the JOBS Act”), the Group meets the definition of an emerging growth company, or EGC, and has elected the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. i. New and amended standards adopted by the Group: In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842 expenses for such lease generally on a straight-line basis over the lease term. For public entities, the guidance was effective for annual reporting periods beginning after December 15, 2018 and for interim periods within those fiscal years. ASU 2016-02 initially required adoption using a modified retrospective approach, under which all years presented in the financial statements would be prepared under the revised guidance. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which added an optional transition method under which financial statements may be prepared under the revised guidance for the year of adoption, but not for prior years. Under the latter method, entities will recognize a cumulative catch-up adjustment to the opening balance of retained earnings in the period of adoption. The Group adopted ASC 842 using the modified retrospective approach with an effective date of January 1, 2019 for leases that existed on that date. Prior period results continue to be presented under ASC 840 based on the accounting standards originally in effect for such periods. This standard provides a number of optional practical expedients in transition. The Company applied certain practical expedients to leases that commenced prior to the effective date as follows: (i) elect for each lease not to separate non-lease components from lease components and instead to account for each separate lease component and the non-lease components associated with that lease component as a single lease component; (ii) for leases that have lease terms of 12 months or less and does not include a purchase option that is reasonably certain to exercise, the Company elected not to apply ASC 842 recognition requirements; and (iii) the Company elected to apply the package of practical expedients for existing arrangements entered into prior to January 1, 2019 to not reassess (a) whether an arrangement is or contains a lease, (b) the lease classification applied to existing leases, and(c) initial direct costs. In connection with the adoption of ASC 842, on January 1, 2019, the Group recorded an impact of US$ 1,735,966 on its assets and US$ 1,735,966 on its liabilities for the recognition of operating lease right-of-use-assets and operating lease liabilities, respectively, which are primarily related to the lease of the Group’s offices and warehouses. The adoption of ASC 842 did not have a material impact on the Company’s results of operations or cash flows. 2019-12—Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The amendments in ASU 2019-12 simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. ASU 2019-12 is effective for the Company beginning on January 1, 2021. The adoption of ASU 2019-12 did not have a material impact on the Group’s disclosures. In October 2020, the FASB issued ASU 2020-08, “Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs”. The amendments in this Update represent changes to clarify the Codification. The amendments make the Codification easier to understand and easier to apply by eliminating inconsistencies and providing clarifications. ASU 2020-08 is effective for the Company for annual and interim reporting periods beginning after December 15, 2020. Early application is not permitted. All entities should apply the amendments in this Update on a prospective basis as of the beginning of the period of adoption for existing or newly purchased callable debt securities. These amendments do not change the effective dates for Update 2017-08. The adoption of 2020-08 did not have a material impact on the Group’s disclosures. In October 2020, the FASB issued ASU 2020-10, “Codification Improvements”. The amendments in this Update represent changes to clarify the Codification or correct unintended application of guidance that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. The amendments in this Update affect a wide variety of Topics in the Codification and apply to all reporting entities within the scope of the affected accounting guidance. ASU 2020-10 is effective for annual periods beginning after December 15, 2020 for public business entities. Early application is permitted. The amendments in this Update should be applied retrospectively. The adoption of 2020-10 did not have a material impact on the Group’s disclosures. ii. New and amended standards not yet adopted by the Group: In May 2019, the FASB issued ASU 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. The amendments in Update 2016-13 added Topic 326, Financial Instruments—Credit Losses, and made several consequential amendments to the Codification. Update 2016-13 also modified the accounting for available-for-sale debt securities, which must be individually assessed for credit losses when fair value is less than the amortized cost basis, in accordance with Subtopic 326-30, Financial Instruments— Credit Losses—Available-for-Sale Debt Securities. The amendments in this Update address those stakeholders’ concerns by providing an option to irrevocably elect the fair value option for certain financial assets previously measured at amortized cost basis. For those entities, the targeted transition relief will increase comparability of financial statement information by providing an option to align measurement methodologies for similar financial assets. Furthermore, the targeted transition relief also may reduce the costs for some entities to comply with the amendments in Update 2016-13 while still providing financial statement users with decision-useful information. ASU 2019-05 is effective for the Group for annual and interim reporting periods beginning January 1, 2023 assuming the Group will remain an emerging growth company at that date. The Group is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures. Except for the above-mentioned pronouncements, there are no new recent issued accounting standards that will have a material impact on the consolidated financial position, statements of operations and cash flows.

Organization and Principal Ac_2

Organization and Principal Activities (Tables)	12 Months Ended
	Dec. 31, 2021
Organization and Principal Activities
Summary of Principal Subsidiaries and VIEs	As of December 31, 2021, the Company’s principal subsidiaries and VIEs are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percentage ​ ​ ​ ​ ​ ​ ​ ​ of direct ​ ​ ​ ​ Date of ​ Place of ​ or indirect ​ Principle Name of subsidiaries and VIEs establishment/acquisition incorporation ownership activities Subsidiaries of the Company: ​ ​ ​ ​ ​ ​ ​ ​ ECMOHO (Hong Kong) Health Established on June 27, 2018 Hong Kong ​ 100.00 % Investment holding Shanghai ECMOHO Health Established on December 23, 2011 PRC ​ 100.00 % Product sales and services Jianyikang Health Technology Established on May 21, 2018 PRC ​ 100.00 % Product sales Ecmoho (Hong Kong) Limited Established on April 1, 2015 Hong Kong ​ 100.00 % Product sales and services Import It Corp. Established on September 4, 2012 BVI ​ 100.00 % Product sales and services Shanghai Tonggou Information Established on May 20, 2013 PRC ​ 100.00 % Product sales and services Yijiasancan (Shanghai) E-commerce Co., Ltd. Established on August 21, 2013 PRC ​ 100.00 % Product sales and services Shanghai Hengshoutang Health Established on April 11, 2016 and divested in October 2020 PRC ​ 70.00 % Product sales Qinghai Hengshoutang Plateau Acquired on March 21, 2017 and divested in October 2020 PRC ​ 70.00 % Product sales Shanghai Jieshi Technology Co., Acquired on December 16, 2016 and disposed in July 2020 PRC ​ 100.00 % Product sales Shanghai ECMOHO Health Established on May 5, 2015 PRC ​ 100.00 % Product sales Hangzhou Duoduo Supply Chain Acquired on April 25, 2017 PRC ​ 100.00 % Bonded area warehousing ECMOHO Co., Ltd. (Korea) Established on August 27, 2018 Korea ​ 100.00 % Product sales Yi Ling (Shanghai) Information Established on August 30, 2018 PRC ​ 100.00 % Intercompany services Xianggui (Shanghai) Established on September 28, 2018 and divested in April 2020 PRC ​ 60.00 % Product sales and services Shanghai Juyi Established on October 15, 2018 and divested in September 2021 PRC ​ 100.00 % Product sales and services Yipinda (Shanghai) Established on February 27, 2019 PRC ​ 100.00 % Product sales ECMOHO Co., Established on July 15, 2016 , dissolved in August 2021 Japan ​ 100.00 % Inactive Ecmoho USA Ltd. Established on October 26, 2017 USA ​ 100.00 % Inactive Shanghai Yiheng Yimei Established on September 22, 2020 , dissolved in July 2021 PRC ​ 51.00 % Inactive Shanghai Kailing Health Established on March 5, 2020 PRC ​ 51.00 % Product sales Shanghai Ranyao Digital Established on September 30, 2020 , increased ownership to 90% in October 2021 PRC ​ 90.00 % Startup Guangzhou ECMOHO Health Established on August 14, 2020 , dissolved in July 2021 PRC ​ 51.00 % Inactive Shanghai Hengcang Supply Established on August 1, 2018 PRC ​ 100.00 % Warehousing service Zhengzhou ECMOHO ​ Established on July 6, 2015 , dissolved in July 2021 ​ PRC ​ 100.00 % Inactive ECMOHO (Hong Kong) Development Limited (“ECMOHO Development”) ​ Established on December 28, 2020 ​ Hong Kong ​ 100.00 % Startup ECMOHO (Hong Kong) Information ​ Established on December 28, 2020 ​ Hong Kong ​ 100.00 % Startup Shanghai Kangyao Technology ​ Established on January 8, 2021 ​ PRC ​ 51.00 % Product sales Shanghai Ranyi Information Technology ​ Established on January 14, 2021 ​ PRC ​ 51.00 % Product sales and services Wuhu Hengcang Supply Chain ​ Established on January 18, 2021 ​ PRC ​ 100.00 % Storage service Shanghai Yiyao Information Technology ​ Established on January 11, 2021 ​ PRC ​ 51.00 % Product sales Shanghai Boyi Information Technology ​ Established on January 14, 2021 and divested in April 2021 ​ PRC ​ 51.00 % Product sales Y Tech (Hong Kong) Health Technology Limited ​ Established on January 22, 2021 ​ Hong Kong ​ 51.00 % Inactive May Sky (Hong Kong) Health Management Limited ​ Established on January 20, 2021 ​ Hong Kong ​ 51.00 % Inactive ECMOHO (Hong Kong) International Trade Company Limited ​ Established on January 4, 2021 ​ Hong Kong ​ 51.00 % Inactive Variable Interest Entity (“VIE”): ​ ​ ​ ​ ​ ​ ​ ​ Shanghai Yibo Medical Device Co., ​ Established on April 21, 2017 ​ PRC ​ 100.00 % Operates the Company’s own online e-commerce platform Yang Infinity (Shanghai) ​ Established on November 15, 2018 and divested in April 2020 ​ PRC ​ 60.00 % Product sales Subsidiary of Variable Interest Entity (“VIE subsidiary”): ​ ​ ​ ​ ​ ​ ​ ​ Yinchuan Xianggui Internet Hospital ​ Established on May 17, 2019 and divested in April 2020 ​ PRC ​ 60.00 % Product sales
Summary of Assets, Liabilities, Results of Operations and Cash Flows of VIEs and its Subsidiary	The following table sets forth the assets, liabilities, results of operations and cash flows of VIEs and its subsidiary, which are included in the Group’s consolidated financial statements. Transactions between the VIEs and VIE subsidiary are eliminated in the balances presented below: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ US$ US$ Assets ​ ​ ​ ​ Current assets ​ ​ ​ ​ Cash and cash equivalents 5,511 9,570 Prepayments and other current assets 11,238 11,601 Total current assets 16,749 21,171 Total assets 16,749 21,171 Liabilities ​ ​ ​ ​ Current liabilities ​ ​ ​ ​ Salary and welfare payables 4,604 5,280 Tax payables 250 — Accrued liabilities and other current liabilities 122,915 223,106 Total current liabilities 127,769 228,386 Total liabilities 127,769 228,386 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ US$ US$ US$ Net revenues 29,122 66,612 — Net losses (544,953) (161,892) (92,497) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 US$ US$ US$ Net cash (used in)/provided by operating activities (434,616) 763 3,884 Net cash provided by/(used in) financing activities 484,980 (25,636) — Net increase/(decrease) in cash and cash equivalents 50,364 (24,873) 3,884

Principal Accounting Policies (

Principal Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Liquidity Consideration and Principal Accounting Policies
Schedule of Cash, Cash Equivalents and Restricted Cash	Cash, cash equivalents and restricted cash as reported in the consolidated statements of cash flows are presented separately on the consolidated balance sheet as follows: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ US$ US$ US$ Cash and cash equivalents 49,098,841 45,284,308 43,623,588 Restricted cash 2,000,054 — — Total 51,098,895 45,284,308 43,623,588
Estimated Useful Lives and Residual Rates	The estimated useful lives and residual rates are as follows: ​ ​ ​ ​ ​ ​ Classification Useful years Residual rate Warehouse equipment ​ 3 years ​ 5 % Furniture, computer and office equipment 2 - 5 years 0%-5 % Leasehold improvement Over the shorter of the expected life of leasehold improvements or the lease term 0 %

Risks and Concentration (Tables

Risks and Concentration (Tables)	12 Months Ended
	Dec. 31, 2021
Risks and Concentration
Schedules of Customers and Vendor with Greater than 10% of Accounts Receivables and Accounts Payable	The following table summarized customers with greater than 10% of the accounts receivables: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2020 2021 Customer A 20 % 36 % Customer B 34 % 18 % Customer C 20 % 23 % The following table summarized vendors with greater than 10% of the accounts payable: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2020 ​ 2021 Vendor A ​ 28 % 53 % Vendor B ​ 14 % 12 % Vendor C Less than 10 % 14 %

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2021
Cash And Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ US$ US$ Equivalent (RMB) US$ Equivalent (Others) ​ Total in US$ ​ ​ Overseas PRC Overseas PRC Overseas ​ PRC ​ ​ ​ ​ ​ ​ Non VIE ​ VIE ​ ​ ​ Non VIE ​ VIE ​ ​ Non VIE ​ VIE ​ ​ December 31, 2020 39,092,003 258,019 — 667,662 3,778,978 5,511 1,482,135 — — 45,284,308 December 31, 2021 39,987,355 103,162 — 124,661 3,193,402 9,570 205,438 — — 43,623,588

Accounts receivable, net (Table

Accounts receivable, net (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Summary of Accounts Receivable, Net	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2020 2021 ​ ​ US$ ​ US$ Accounts receivable, gross 42,200,500 21,612,790 Less: allowance for doubtful accounts (194,862) (5,451,138) Accounts receivable, net 42,005,638 16,161,652
Summary of Movement of Allowance of Doubtful Accounts	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ 2019 2020 2021 ​ ​ US$ ​ US$ ​ US$ At beginning of period 140,335 234,072 194,862 Addition* 483,130 128,507 5,564,399 Reversal (389,393) (167,717) (308,123) At end of period 234,072 194,862 5,451,138 *Bad debt allowance for doubtful accounts were recorded in general and administrative expenses in the consolidated statements of operations and comprehensive income/(loss).

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consist of the following ： ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Products 33,212,956 21,727,954 Packaging materials and others 50,138 91,045 Inventories 33,263,094 21,818,999

Prepayments and other current_2

Prepayments and other current assets (Tables)	12 Months Ended
	Dec. 31, 2021
Prepaid Expense And Other Assets [Abstract]
Schedule of Prepayments and Other Current Assets	The prepayments and other current assets consist of the following: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Prepayments for products procurement (a) 2,902,347 478,804 Prepayments for service procurement (b) 210,863 24,496 Prepaid online platform promotion fees (c) 644,564 751,753 Deposits (d) 1,350,613 677,504 Value-added tax (“VAT”) recoverable (e) 2,761,299 3,045,005 Employee advances (f) 13,676 98,440 Rental prepayments 278,364 — Sales return assets 463,361 164,762 Others (g) 575,151 282,089 Total 9,200,238 5,522,853 (a) Prepayments for products procurement represent cash prepaid to the Group’s third party brand partners for the procurement of products. (b) Prepayments for service procurement represent cash prepaid to the Group’s third party suppliers for the procurement of services in connection with the Group’s service revenue. These services have not been rendered and will be provided within one year from the respective balance sheet dates. (c) Prepaid promotion fees represent prepayments made to online platforms for future services to promote the Group’s products through online advertising. Such online platforms charge monthly expenses based on activities during the month, and once confirmed by the Group, the monthly expenses will be deducted from the prepayments made by the Group. (d) Deposits mainly consists security deposits to list the Group’s products in the third party online platforms, and to secure timely supplies from the Group’s future purchases. (e) Value-added tax recoverable represented the balances that the Group can utilize to deduct its value-added tax liabilities within the next 12 months. (f) As of December 31, 2020 and 2021, all of the employee advances were business related, interest-free, not collateralized and will be repaid or settled within one year from the respective balance sheet dates. (g) Others mainly represent prepayments made by the Group to certain of its logistic and other service providers.

Property and equipment, net (Ta

Property and equipment, net (Tables)	12 Months Ended
	Dec. 31, 2021
Property and equipment, net
Schedule of Property and Equipment	Property and equipment consist of the following: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ ​ US$ ​ US$ Warehouse equipment 1,046,300 1,163,635 Furniture and office equipment 891,970 909,817 Leasehold improvements 656,792 672,162 Total 2,595,062 2,745,614 Less: Accumulated depreciation (1,628,553) (2,148,662) Less: Impairment ​ — ​ (482,430) Property and equipment, net 966,509 114,522

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Summary of Components of Lease Expenses	​ ​ ​ ​ ​ ​ ​ Year ended Year ended ​ ​ December 31, 2020 December 31, 2021 ​ ​ US$ ​ US$ Lease cost: ​ ​ Amortization of right-of-use assets 1,428,048 900,575 Interest of lease liabilities 83,559 158,423 Expenses for short-term lease within 12 months 243,971 344,151 Total lease cost 1,755,578 1,403,149
Summary of Supplemental Cash Flow Information	​ ​ ​ ​ ​ ​ ​ Year ended Year ended ​ ​ December 31, 2020 December 31, 2021 ​ ​ US$ ​ US$ Other information ​ ​ Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows for operating leases 1,851,577 909,887 Right-of-use assets obtained in exchange for lease obligations: Operating lease liabilities 2,756,170 1,541,091 Termination of operating lease right-of-use assets and operating lease liabilities ​ — ​ 2,001,317
Schedule of Supplemental Balance Sheet Information Related to Leases	​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Operating Leases ​ ​ Operating lease right-of-use assets 2,434,221 1,203,219 Operating lease liability, current (411,557) (402,462) Operating lease liabilities, non-current (1,938,885) (771,090) Total operating lease liabilities (2,350,442) (1,173,552)
Schedule of Weighted Average Operating Leases	​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2020 2021 Weighted-average remaining lease term ​ ​ Operating leases 4.43 years 3.70 years ​ Weighted-average discount rate ​ Operating leases 4.8 % 4.8 %
Schedule of Maturities of Lease Liabilities	​ ​ ​ ​ ​ December 31, ​ 2021 ​ ​ US$ 2022 ​ 458,634 2023 266,380 2024 273,919 2025 281,458 Total undiscounted lease payments 1,280,391 Less: imputed interest (106,839) Total lease liabilities 1,173,552

Intangible assets, net (Tables)

Intangible assets, net (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets, Net	​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Cost: ​ ​ Business license (a) 394,949 404,191 Trademark (b) (c) 42,744 50,989 Software 901,097 1,098,923 Total cost 1,338,790 1,554,103 Less: Accumulated amortization (773,684) (1,450,906) Intangible assets, net 565,106 103,197 Intangible assets of the Group were mainly as follows: (a) In April 2017, the Group consummated an acquisition of all the equity interest of Hangzhou Duoduo Supply Chain Management Co., Limited with a total cash consideration of RMB 1.9 million (US$ 295,790 ). (b) In April 2016, non-controlling interest shareholders of Shanghai Hengshoutang contributed trademarks as their investment in Shanghai Hengshoutang. (c) On December 16, 2016, the Group consummated an acquisition of 70% of the equity interest of Shanghai Jieshi Technology Co., Limited (“Shanghai Jieshi”) with the cash consideration of RMB 0.7 million (US$ 100,908 ). Management concluded such transaction as a business acquisition. The financial results of Shanghai Jieshi have been consolidated by the Company since the acquisition date.
Summary of Future Amortization Expenses	As of December 31, 2021, amortization expenses related to the intangible assets for future periods were estimated to be as follows: ​ ​ ​ ​ December 31, ​ 2021 ​ ​ US$ 2022 ​ 70,679 2023 23,995 2024 8,523 ​ 103,197

Other non-current assets (Table

Other non-current assets (Tables)	12 Months Ended
	Dec. 31, 2021
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Schedule of Other Non-current Assets	​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 2021 ​ ​ US$ ​ US$ Online store and other deposits ​ 1,526,755 ​ 1,080,521 Prepayments for equipment and software procurement 2,651 2,220 Total 1,529,406 1,082,741

Accrued liabilities and other_2

Accrued liabilities and other current liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Accrued liabilities and other current liabilities
Schedule of accrued liabilities and other current liabilities	Accrued liabilities and other current liabilities consist of the following: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ ​ US$ ​ US$ Logistics expenses payables 1,041,570 1,458,912 Deposits from distributors 262,641 223,157 Payables for service procurement in connection with service revenue 2,222,142 927,781 Refund obligation of sales returns 634,119 236,547 Others 878,389 1,011,274 Total 5,038,861 3,857,671

Tax payables (Tables)

Tax payables (Tables)	12 Months Ended
	Dec. 31, 2021
Tax payables
Schedule of Tax Payables	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ ​ US$ ​ US$ Value added tax liabilities 1,617,172 1,243,782 Income tax payables 1,811,852 1,910,373 Urban maintenance and construction tax 24,661 12,328 Surtax for education expenses 39,140 5,283 Individual income tax withholding 4,544 12,472 Others 76,848 3,521 Total 3,574,217 3,187,759

Redeemable convertible prefer_2

Redeemable convertible preferred shares (Tables)	12 Months Ended
	Dec. 31, 2021
Redeemable convertible preferred shares
Summary of preferred shares activities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Round A Preferred Round B Preferred Class A-1 Preferred Class A-2 Preferred Series A Preferred ​ ​ Shares ​ Shares ​ Shares ​ Shares ​ Shares ​ ​ Number of ​ Amount ​ Number of ​ Amount ​ Number of ​ Amount ​ Number of ​ Amount ​ Number of ​ Amount ​ ​ shares ​ (US$) ​ shares ​ (US$) ​ shares ​ (US$) ​ shares ​ (US$) ​ shares ​ (US$) Balances as of January 1, 2019 — — — — 9,519,000 19,495,152 10,817,100 26,083,210 7,938,915 22,875,144 *Reorganization - Subscription receivables — — — — — — — 89,222 — — Accretion on convertible redeemable preferred shares to redemption value - After Reorganization — — — — — — — — — 1,022,461 Conversion of preferred shares to Class A ordinary shares — — — — (9,519,000) (19,495,152) (10,817,100) (26,172,432) (7,938,915) (23,897,605) Balances as of December 31, 2019 — — — — — — — — — — *These were transactions occurred during the Reorganization process of the Group, details please refer to Note 1(b), Note 19 and Note 20.

Redeemable non-controlling in_2

Redeemable non-controlling interests and non-controlling interests (Tables)	12 Months Ended
	Dec. 31, 2021
Redeemable non-controlling interests and non-controlling interests
Schedule of Change in Carrying Amount of Redeemable Non-Controlling Interests	The change in the carrying amount of redeemable non-controlling interests for the year ended December 31, 2019 is as follows: ​ ​ ​ ​ Redeemable non-controlling ​ ​ interests ​ ​ US$ Beginning Balance at January 1, 2019 ​ 6,393,530 Net loss attributable to redeemable non-controlling interests (27,068) Accretion to redemption value of redeemable non-controlling interests 311,757 Acquisition of redeemable non-controlling interests (6,678,219) Ending Balance at December 31, 2019 —

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2021
Revenues
Schedule of revenues	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ ​ US$ ​ US$ ​ US$ Product Sales 273,202,495 280,138,505 123,023,190 Product Sales - Consignment arrangement 28,896,028 20,017,020 5,017,395 Services 27,381,393 4,783,240 2,705,975 Total 329,479,916 304,938,765 130,746,560
Schedule of breakdown of product sales revenue by product category	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ ​ US$ ​ US$ ​ US$ Health Supplements and Food 116,975,344 138,269,439 71,390,789 Mother and Child Care Products 131,926,890 118,728,576 49,712,979 Personal Care Products 24,293,333 25,553,477 991,865 Others 28,902,946 17,604,033 5,944,952 Total 302,098,523 300,155,525 128,040,585

Finance expense, net (Tables)

Finance expense, net (Tables)	12 Months Ended
	Dec. 31, 2021
Finance expense, net
Schedule of finance expense, net	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ ​ US$ ​ US$ ​ US$ Interest expense (2,605,167) (2,650,317) (1,894,531) Interest income 91,320 35,035 10,614 Total ​ (2,513,847) (2,615,282) (1,883,917)

Share-based compensation (Table

Share-based compensation (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based compensation
Summary of Activities of Restricted Stock Units	The following table summarizes activities of the Company’s restricted share units under the 2018 Plan and 2021 Plan for the years ended December 31, 2019, 2020 and 2021: ​ ​ ​ ​ ​ ​ ​ Number of ​ Weighted Average ​ ​ Restricted Share ​ Grant Date ​ ​ Units Outstanding ​ Fair Value ​ ​ US$ Unvested at December 31, 2018 ​ 3,971,453 ​ 1.96 Granted 472,220 2.64 Vested ​ (746,660) ​ 1.96 Forfeited ​ (1,033,446) ​ 2.13 Unvested at December 31, 2019 2,663,567 1.98 Granted 2,048,991 0.40 Vested (843,990) 1.15 Forfeited (2,113,283) 1.89 Unvested at December 31, 2020 1,755,285 1.09 Granted 9,635,488 0.51 Vested (6,051,761) 0.52 Forfeited (913,018) 0.58 Unvested at December 31, 2021 4,425,994 0.67
Summary of Fair Value of Each Restricted Share Units Granted With Market Condition	The fair value of each restricted share units granted with market condition under the Company’s 2018 Plan during the year ended December 31, 2018 was estimated on the date of grant using Monte Carlo model with the assumptions (or ranges thereof) in the following table: ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2018 Expected volatility (a) 50.0 % Risk-free interest rate (b) 4.1 % Expected dividend yield (c) 0 % Contractual term 10 ​ Notes: (a) Expected volatility is estimated based on the average of historical volatilities of the comparable companies in the same industry as at the valuation dates. (b) The risk-free interest rate of periods within the contractual life of the share option is based on the market yield of the U.S. treasury bonds with a maturity life equal to the expected life to expiration. (c) The Company has no history or expectation of paying dividends on its ordinary shares.
Schedule of Fair Value of Restricted Share Units and Ordinary Shares Estimated at Date of Option Grants	The following table sets forth the fair value of restricted share units and ordinary shares estimated at the date of option grants indicated below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ of restricted ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ share units ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Restricted ​ ​ granted ​ ​ Fair value ​ Discount for ​ ​ ​ ​ ​ ​ share units ​ ​ with market ​ ​ of ordinary ​ Lack of ​ Discount ​ ​ Date of Grant granted ​ ​ condition ​ shares Marketability Rate Type of Valuation September 30, 2018 ​ 3,971,453 ​ US$ 1.66 ​ US$ 2.06 ​ 8 % 20 % Contemporaneous June 30, 2019 ​ 472,220 ​ ​ — ​ US$ 2.64 ​ 4 % 20 % Contemporaneous

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Taxes
Summary of Reconciliation Between Effective Income Tax Rate And PRC Statutory Income Tax Rate	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 ​ 2020 ​ 2021 PRC statutory income tax rates 25.00 % 25.00 % 25.00 % Change in valuation allowance 86.99 % (0.50) % 10.05 % Effect of permanent differences 25.70 % (11.31) %** (18.25) %** Additional tax deduction for qualified research and development expenses (10.84) % (6.33) % (1.13) % Effect of tax holiday* (115.48) % (8.51) % — ​ Difference in tax rate of subsidiaries outside the PRC (0.06) % 1.60 % (10.66) % Total 11.43 % (0.05) % 5.01 % * Yi Ling (Shanghai) Information Technology Co., Limited, fully owned subsidiary of the Group, obtained its software enterprise certificate in June 2019 for 1 year and in October 2020 for another 1 year and is entitled to two years tax exemption from Corporate Income Tax (“CIT”) for the years of 2019 and 2020 and a 50% CIT reduction for the succeeding three years thereafter. ** For the year ended December 31, 2020, 3.52% represents shares-based compensation not deductible in the PRC returns, 7.79% represents the Company’s Cayman Island operating expenses not deductible in the PRC returns and other non-taxable and deductible items such as meal and entertainment expenses. ** For the year ended December 31, 2021, 4.35% represents shares-based compensation not deductible in the PRC returns, 13.90% represents the Company’s Cayman Island operating expenses not deductible in the PRC returns and other non-taxable and deductible items such as meal and entertainment expenses.
Summary of Current and Deferred Portions of Income Tax Expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 2020 2021 ​ US$ ​ US$ ​ US$ Current income tax expense 56,898 78 120,366 Deferred tax expense/(benefit) 192,741 (6,582) (3,054,564) Income tax expense/(benefit), net 249,639 (6,504) (2,934,198)
Summary of Deferred Tax Assets	​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2020 ​ 2021 ​ US$ US$ Deferred tax assets: Tax loss carry-forwards 3,661,528 9,073,657 Inventory provision 81,944 866,536 Allowance for doubtful accounts 50,503 1,627,257 Unrealized Profit 6,920 — Impairment for long-term investments — 1,213,410 Total deferred tax assets 3,800,895 12,780,860 Less: Valuation allowance (2,971,506) (8,861,392) Net deferred tax assets 829,389 3,919,468 ​ ​ ​ ​ ​ Deferred tax liabilities: ​ Recognition of intangible assets arising from asset acquisition and business combination (24,684) (5,052) Net deferred tax liabilities (24,684) (5,052)
Summary of Movement of Valuation Allowance	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ ​ US$ ​ US$ ​ US$ Beginning balance 1,139,566 3,039,926 2,971,506 Current year additions 2,108,356 3,929,241 7,632,539 Reversal of valuation allowances (207,996) (3,997,661) (1,742,653) Ending balance 3,039,926 2,971,506 8,861,392

Related Party transactions (Tab

Related Party transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Related Party transactions
Transactions and Balances Amount Due to Related Parties	Transactions with related parties and balances amount due to related parties were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2019 ​ 2020 ​ 2021 ​ US$ US$ US$ Transaction with related parties Repayment of advances to related parties (i) (10,593,662) (5,214,261) (3,232,578) Proceeds of advances from related parties (i) 9,436,151 3,409,587 2,186,806 Proceeds of borrowings from related parties (ii) 6,000,000 10,000,000 11,000,000 Repayment of borrowings from related parties(ii) (2,000,000) (10,600,000) (11,990,000) Reimbursement to related parties 331,956 292,736 47,880 Product sales (iv) ​ — ​ 264,824 ​ 2,115,290 Purchases (v) ​ — ​ 6,560 ​ 268,009 Proceeds from sale of equity interests in subsidiaries (Note 3) — 710,392 — Sale consideration from sale of equity interests in a subsidiary offset with amounts due to related parties (Note 3) — 652,401 — Gain from sale of equity interests in subsidiaries to related parties recognized to additional paid-in capital (Note 3) — 1,950,871 — ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2020 ​ 2021 ​ US$ US$ Balance amount with related parties Payable due to related parties (i) (708) (125,164) Borrowings and interests due to related parties (ii) ​ (9,400,000) ​ (8,410,000) Accounts payable – related parties (iii) (3,045) (118,183) (i) The Group drew down interest free advances from Founders, members of Founders immediate families and special purpose vehicles controlled by the Founders and Shareholders during the periods presented. As of December 31, 2020 and 2021, payables due to these related parties amounted to US$ 708 and US$ 125,164, respectively. (ii) On September 18 and October 17, 2017, April 11, 2018 and November 12, 2019, the Group entered into loan agreements with a fully owned subsidiary of one of the investors of Class A-2 (Round B) preferred shares, who became Class A ordinary shareholder, Techlong International Investment Limited, after the Company’s IPO in November 2019, with the principle amount of US$ 1,500,000 , US$ 1,500,000 , US$ 3,000,000 and US$ 2,000,000 and interest rate of 6.00% , 6.00% , 6.00% and 8.00% , respectively, prior to 2020. Starting from 2020, interest rate for loans aforementioned were all 8% per annum. Such borrowings shall be repaid upon the lender’s request. In May 2020, the Group entered into supplementary loan agreements with a fully owned subsidiary of one of its Class A ordinary shareholders, pursuant to which the borrower agreed to, with respect to its existing loans to the Group with the principle amount of US$ 8,000,000 , waive certain interests thereon and adjust the repayment schedule. In addition, Mr. Leo Zeng has agreed to enter into certain amended loan agreements with the shareholder in respect of 4,000,000 Class B ordinary shares to guarantee the Group’s payment obligations under the loan agreements. In February 2021, the Group entered into a supplementary loan agreement with Techlong International Investments Limited, extend to the Group an additional principal amount of US$ 1,000,000 to be due on May 31, 2021 with an annual interest rate of 8.0% . As of December 31, 2020 and 2021, payables due to the related party amounted to US$ 7,400,000 and US$ 6,410,000 , respectively.

Basic and diluted net earning_2

Basic and diluted net earnings(loss) per share (Tables)	12 Months Ended
	Dec. 31, 2021
Basic and diluted net earnings/(loss) per share
Schedule of Basic Earnings/(Loss) per Share and Diluted Earnings/(Loss) per Share	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 ​ 2020 ​ 2021 Numerator: Net income/(loss) attributable to ECMOHO Limited 2,296,555 (13,298,912) (55,655,198) Accretion on convertible redeemable preferred shares to redemption value (Note 19) (1,022,461) — — Accretion to redemption value of redeemable non-controlling interests (Note 20) (311,757) — — Net income/(loss) attributable to ordinary shareholders-Basic 962,337 (13,298,912) (55,655,198) Net income/(loss) attributable to ordinary shareholders-Diluted 962,337 (13,298,912) (55,655,198) Denominator: ​ Denominator for basic (loss)/earnings per share weighted-average ordinary shares outstanding 98,104,216 139,619,496 158,969,475 Dilutive impact of Class A-1 preferred shares conversion 7,954,232 — — Dilutive impact of Class A-2 preferred shares conversion 9,038,947 — — Dilutive impact of restricted share units 547,469 — — Denominator for dilutive earnings/(loss) per share weighted-average ordinary shares outstanding 115,644,864 139,619,496 158,969,475 Basic earnings/(loss) per ordinary share: 0.01 (0.10) (0.35) Diluted earnings/(loss) per ordinary share: 0.01 (0.10) (0.35) Denominator: ​ Denominator for basic earnings/(loss) per ADS weighted-average ADS outstanding 24,526,054 34,904,874 39,742,369 Denominator for dilutive earnings/(loss) per share weighted-average ADS outstanding 28,911,216 34,904,874 39,742,369 Basic earnings/(loss) per ADS: 0.04 (0.38) (1.40) Diluted earnings/(loss) per ADS: 0.03 (0.38) (1.40) Note: (1) Vested but unregistered restricted share units are included in the denominator of basic earnings/(loss) per share calculation once there were no further vesting conditions or contingencies associated with them, as they are considered contingently issuable shares. Accordingly, the weighted average number of shares of 164,279 ( 41,070 ADSs), 901,997 ( 225,499 ADSs) and 2,702,672 ( 675,668 ADSs) and related to these restricted share units are included in the denominator for the computation of basic EPS for the years ended December 31, 2019, 2020 and 2021, respectively.
Schedule of Share Equivalent Excluded from Computation of Diluted Net Earnings/(Loss) per Ordinary Share	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 ​ 2020 ​ 2021 Preferred shares — weighted average 6,633,889 — — Restricted share units — weighted average — 671,551 3,857,574

Organization and Principal Ac_3

Organization and Principal Activities - Principal Subsidiaries and VIEs (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2016
ECMOHO (Hong Kong) Health Technology Limited ("ECMOHO HK")
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jun. 27, 2018
Place of incorporation	Hong Kong
Principle activities	Investment holding
Percentage of direct or indirect ownership	100.00%
Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Dec. 23, 2011
Place of incorporation	PRC
Principle activities	Product sales and services
Percentage of direct or indirect ownership	100.00%
Jianyikang Health Technology (Shanghai) Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	May 21, 2018
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	100.00%
Ecmoho (Hong Kong) Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Dec. 28, 2020
Place of incorporation	Hong Kong
Principle activities	Product sales and services
Percentage of direct or indirect ownership	100.00%
Import It Corp.
Subsidiary Or Equity Method Investee [Line Items]
Place of incorporation	BVI
Principle activities	Product sales and services
Percentage of direct or indirect ownership	100.00%
Shanghai Tonggou Information Technology Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Place of incorporation	PRC
Principle activities	Product sales and services
Percentage of direct or indirect ownership	100.00%
Yijiasancan (Shanghai) E-commerce Co., Ltd.
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Aug. 21, 2013
Place of incorporation	PRC
Principle activities	Product sales and services
Percentage of direct or indirect ownership	100.00%
Shanghai Hengshoutang Health Technology Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Apr. 11, 2016
Date of divested	Oct. 1, 2020
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	70.00%
Qinghai Hengshoutang Plateau Medicine Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Mar. 21, 2017
Date of divested	Oct. 1, 2020
Date of acquisition	Apr. 1, 2015
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	70.00%
Shanghai Jieshi Technology Co.,Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Dec. 16, 2016
Date of disposed	Aug. 31, 2021
Date of acquisition	Sep. 4, 2012
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	100.00%	70.00%
Shanghai ECMOHO Health Technology Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	May 20, 2013
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	100.00%
Hangzhou Duoduo Supply Chain Management Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Apr. 25, 2017
Place of incorporation	PRC
Principle activities	Bonded area warehousing
Percentage of direct or indirect ownership	100.00%
ECMOHO Co., Ltd. (Korea)
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Aug. 27, 2018
Place of incorporation	Korea
Principle activities	Product sales
Percentage of direct or indirect ownership	100.00%
Yi Ling (Shanghai) Information Technology Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Aug. 30, 2018
Place of incorporation	PRC
Principle activities	Intercompany services
Percentage of direct or indirect ownership	100.00%
Xianggui (Shanghai) Biotechnology Co., Ltd.
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Sep. 28, 2018
Date of divested	Apr. 1, 2020
Place of incorporation	PRC
Principle activities	Product sales and services
Percentage of direct or indirect ownership	60.00%
Shanghai Juyi Information Technology Co., Ltd.
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Oct. 15, 2018
Date of divested	Sep. 1, 2021
Place of incorporation	PRC
Principle activities	Product sales and services
Percentage of direct or indirect ownership	100.00%
Yipinda (Shanghai) Health Technology Co., Ltd.
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Feb. 27, 2019
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	100.00%
ECMOHO Co., Ltd. (Japan)
Subsidiary Or Equity Method Investee [Line Items]
Date of divested	Jul. 15, 2016
Date of disposed	Aug. 1, 2021
Place of incorporation	Japan
Principle activities	Inactive
Percentage of direct or indirect ownership	100.00%
Ecmoho USA Ltd.
Subsidiary Or Equity Method Investee [Line Items]
Place of incorporation	USA
Principle activities	Inactive
Percentage of direct or indirect ownership	100.00%
Shanghai Yiheng Yimei Biotechnology Co., Ltd. (Yimei Biotech)
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	May 5, 2015
Place of incorporation	PRC
Principle activities	Inactive
Percentage of direct or indirect ownership	51.00%
Shanghai Kailing Health Technology Co., Ltd. (Kailing)
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Mar. 5, 2020
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	51.00%
Shanghai Ranyao Digital Media Technology Co., Ltd. (Ranyao)
Subsidiary Or Equity Method Investee [Line Items]
Date of divested	Sep. 30, 2020
Place of incorporation	PRC
Principle activities	Startup
Percentage of direct or indirect ownership	90.00%
Guangzhou ECMOHO Health Technology Co., Limited (Guangzhou Yiheng)
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Aug. 14, 2020
Date of disposed	Jul. 1, 2021
Place of incorporation	PRC
Principle activities	Inactive
Percentage of direct or indirect ownership	51.00%
Shanghai Hengcang Supply Chain Management Co., Ltd.
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Aug. 1, 2018
Place of incorporation	PRC
Principle activities	Warehousing service
Percentage of direct or indirect ownership	100.00%
Zhengzhou ECMOHO Health Technology Co., Ltd.
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jul. 6, 2015
Date of disposed	Jul. 1, 2021
Place of incorporation	PRC
Principle activities	Inactive
Percentage of direct or indirect ownership	100.00%
ECMOHO (Hong Kong) Development Limited ("ECMOHO Development")
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Dec. 28, 2020
Place of incorporation	Hong Kong
Principle activities	Startup
Percentage of direct or indirect ownership	100.00%
ECMOHO (Hong Kong) Information Management Limited ("ECMOHO Information Management")
Subsidiary Or Equity Method Investee [Line Items]
Place of incorporation	Hong Kong
Principle activities	Startup
Percentage of direct or indirect ownership	100.00%
Shanghai Kangyao Technology Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jan. 8, 2021
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	51.00%
Shanghai Ranyi Information Technology Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jan. 14, 2021
Place of incorporation	PRC
Principle activities	Product sales and services
Percentage of direct or indirect ownership	51.00%
Wuhu Hengcang Supply Chain Management Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jan. 18, 2021
Place of incorporation	PRC
Principle activities	Storage service
Percentage of direct or indirect ownership	100.00%
Shanghai Yiyao Information Technology Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jan. 11, 2021
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	51.00%
Shanghai Boyi Information Technology Co., Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jan. 14, 2021
Date of disposed	Apr. 1, 2021
Place of incorporation	PRC
Principle activities	Product sales
Percentage of direct or indirect ownership	51.00%
Y Tech (Hong Kong) Health Technology Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jan. 22, 2021
Place of incorporation	Hong Kong
Principle activities	Inactive
Percentage of direct or indirect ownership	51.00%
May Sky (Hong Kong) Health Management Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jan. 20, 2021
Place of incorporation	Hong Kong
Principle activities	Inactive
Percentage of direct or indirect ownership	51.00%
ECMOHO (Hong Kong) International Trade Company Limited
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Jan. 4, 2021
Place of incorporation	Hong Kong
Principle activities	Inactive
Percentage of direct or indirect ownership	51.00%
Shanghai Yibo Medical Device Co., Ltd ("Yibo or Yibo VIE")
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment, VIE	Apr. 21, 2017
Place of incorporation, VIE	PRC
Percentage of direct or indirect ownership, VIE	100.00%
Principle activities, VIE	Operates the Company’s own online e-commerce platform
Shanghai Yibo Medical Device Co., Ltd ("Yibo or Yibo VIE") | Ecmoho USA Ltd.
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Oct. 26, 2017
Yang Infinity Shanghai Biotechnology Co., Limited ("Yang or Yang VIE")
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment	Sep. 22, 2020
Date of establishment, VIE	Nov. 15, 2018
Date of disposed, VIE	Apr. 1, 2020
Place of incorporation, VIE	PRC
Percentage of direct or indirect ownership, VIE	60.00%
Principle activities, VIE	Product sales
Yang Infinity Shanghai Biotechnology Co., Limited ("Yang or Yang VIE") | Shanghai Yiheng Yimei Biotechnology Co., Ltd. (Yimei Biotech)
Subsidiary Or Equity Method Investee [Line Items]
Date of disposed, VIE	Jul. 1, 2021
Yinchuan Xianggui Internet Hospital Co., Ltd
Subsidiary Or Equity Method Investee [Line Items]
Date of establishment, VIE	May 17, 2019
Date of disposed, VIE	Apr. 1, 2020
Place of incorporation, VIE	PRC
Percentage of direct or indirect ownership, VIE	60.00%
Principle activities, VIE	Product sales

Organization and Principal Ac_4

Organization and Principal Activities - Additional Information (Details)

Sep. 02, 2021

Mar. 22, 2021USD ($)

Mar. 22, 2021CNY (¥)

Oct. 28, 2020USD ($)

Jul. 09, 2020USD ($)

Apr. 27, 2020USD ($)

Sep. 27, 2018shares

Nov. 30, 2019shares

Sep. 30, 2018USD ($)shares

Aug. 31, 2018USD ($)shares

Jul. 31, 2018USD ($)

Jun. 30, 2018

Apr. 30, 2016USD ($)

Aug. 31, 2015USD ($)

Dec. 31, 2021shares

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Oct. 28, 2020CNY (¥)

Jul. 09, 2020CNY (¥)

Apr. 27, 2020CNY (¥)

Aug. 02, 2018

Apr. 30, 2018

Subsidiary Or Equity Method Investee [Line Items]

Cash consideration

$ 18,737,426

Cash payments for acquisition of equity interests

$ 4,261,580

$ 14,475,846

Cash payments for acquisition of equity interests outstanding

4,261,580

Round A Investors

Subsidiary Or Equity Method Investee [Line Items]

Capital contribution from investors

$ 13,081,880

$ 13,081,880

Percentage of exchange equity interests

19.00%

Round B Investors

Subsidiary Or Equity Method Investee [Line Items]

Capital contribution from investors

$ 24,000,000

$ 24,000,000

Percentage of exchange equity interests

12.00%

Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Exchange

Subsidiary Or Equity Method Investee [Line Items]

Percentage of exchange equity interests

60.00%

Xianggui (Shanghai) Biotechnology Co., Ltd.

Subsidiary Or Equity Method Investee [Line Items]

Consideration for transfer of equity interests | ¥

¥ 3,400,000

Xianggui (Shanghai) Biotechnology Co., Ltd. | Disposal Group, Disposed of by Sale, Not Discontinued Operations

Subsidiary Or Equity Method Investee [Line Items]

Percentage of exchange equity interests

60.00%

Percentage of contractual owned

100.00%

Consideration for transfer of equity interests

$ 521,000

¥ 3,400,000

Shanghai Jieshi Technology Co.,Limited | Disposal Group, Disposed of by Sale, Not Discontinued Operations

Subsidiary Or Equity Method Investee [Line Items]

Percentage of exchange equity interests

100.00%

Consideration for transfer of equity interests

$ 200,000

¥ 1,000,000

Shanghai Hengshoutang Health Technology Co., Limited | Disposal Group, Disposed of by Sale, Not Discontinued Operations

Subsidiary Or Equity Method Investee [Line Items]

Percentage of exchange equity interests

70.00%

Consideration for transfer of equity interests

$ 800,000

¥ 5,000,000

Shanghai Juyi Information Technology Co., Ltd. | Disposal Group, Disposed of by Sale, Not Discontinued Operations

Subsidiary Or Equity Method Investee [Line Items]

Percentage of exchange equity interests

90.00%

Shanghai Boyi Information Technology Co., Limited | Disposal Group, Disposed of by Sale, Not Discontinued Operations

Subsidiary Or Equity Method Investee [Line Items]

Percentage of exchange equity interests

51.00%

51.00%

Exclusive Technology Consulting and Service Agreement

Subsidiary Or Equity Method Investee [Line Items]

Agreement termination notice period

90 days

Agreement period

10 years

Agreement automatic renewal period

10 years

Daniel Wang | Shanghai Juyi Information Technology Co., Ltd. | Disposal Group, Disposed of by Sale, Not Discontinued Operations

Subsidiary Or Equity Method Investee [Line Items]

Percentage of exchange equity interests

70.00%

Wang Wei | Shanghai Juyi Information Technology Co., Ltd. | Disposal Group, Disposed of by Sale, Not Discontinued Operations

Subsidiary Or Equity Method Investee [Line Items]

Percentage of exchange equity interests

20.00%

Founders

Subsidiary Or Equity Method Investee [Line Items]

Equity method investment, ownership percentage

8.36%

Founders | Round A Investors

Subsidiary Or Equity Method Investee [Line Items]

Equity method investment, ownership percentage

8.36%

ECMOHO (Hong Kong) Health Technology Limited ("ECMOHO HK")

Subsidiary Or Equity Method Investee [Line Items]

Ownership percentage

100.00%

Cash consideration

$ 3,475,750

$ 18,737,426

ECMOHO (Hong Kong) Health Technology Limited ("ECMOHO HK") | August Two Thousand Eighteen Reorganization

Subsidiary Or Equity Method Investee [Line Items]

Cash consideration

$ 18,737,426

Cash payments for acquisition of equity interests

6,000,376

Cash payments for acquisition of equity interests outstanding

9,261,300

9,261,300

ECMOHO (Hong Kong) Health Technology Limited ("ECMOHO HK") | September Two Thousand And Eighteen

Subsidiary Or Equity Method Investee [Line Items]

Cash payments for acquisition of equity interests

3,386,528

Cash payments for acquisition of equity interests outstanding

$ 89,222

$ 89,222

ECMOHO (Hong Kong) Health Technology Limited ("ECMOHO HK") | Founders

Subsidiary Or Equity Method Investee [Line Items]

Equity method investment, ownership percentage

8.36%

Cash consideration

$ 15,261,676

ECMOHO (Hong Kong) Health Technology Limited ("ECMOHO HK")

Subsidiary Or Equity Method Investee [Line Items]

Ownership percentage

97.50%

Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Subsidiary Or Equity Method Investee [Line Items]

Equity method investment, ownership percentage

2.50%

8.36%

Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai") | Shanghai Boyi Information Technology Co., Limited

Subsidiary Or Equity Method Investee [Line Items]

Cash consideration

$ 0.3

¥ 2

Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai") | Shanghai Boyi Information Technology Co., Limited | Disposal Group, Disposed of by Sale, Not Discontinued Operations

Subsidiary Or Equity Method Investee [Line Items]

Ownership percentage

51.00%

51.00%

Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai") | Founders

Subsidiary Or Equity Method Investee [Line Items]

Equity method investment, ownership percentage

8.36%

Class A Ordinary Shares

Subsidiary Or Equity Method Investee [Line Items]

Shares issued upon conversion of preferred shares | shares

20,336,100

Class A Ordinary Shares | Founders

Subsidiary Or Equity Method Investee [Line Items]

Temporary equity stock issued during period shares new issues | shares

8,880,894

Shares issued upon conversion of preferred shares | shares

9,519,000

9,519,000

Class A Ordinary Shares | ECMOHO (Hong Kong) Health Technology Limited ("ECMOHO HK") | Founders

Subsidiary Or Equity Method Investee [Line Items]

Temporary equity stock issued during period shares new issues | shares

9,519,000

Class B Ordinary Shares | ECMOHO (Hong Kong) Health Technology Limited ("ECMOHO HK") | Founders

Subsidiary Or Equity Method Investee [Line Items]

Temporary equity stock issued during period shares new issues | shares

75,150,400

Class A-1 Ordinary Shares | Round A and Round B Investors

Subsidiary Or Equity Method Investee [Line Items]

Temporary equity stock issued during period shares new issues | shares

9,519,000

9,519,000

Class A-2 Ordinary Shares | Round A and Round B Investors

Subsidiary Or Equity Method Investee [Line Items]

Temporary equity stock issued during period shares new issues | shares

10,817,100

10,817,000

Organization and Principal Ac_5

Organization and Principal Activities - VIEs and VIE Subsidiary Assets, Liabilities, Results of Operations and Cash Flows (Details)	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2021CNY (¥)	Dec. 31, 2020CNY (¥)
Current assets
Cash and cash equivalents	$ 43,623,588	$ 45,284,308	$ 49,098,841
Prepayments and other current assets	5,522,853	9,200,238
Total current assets	87,127,092	130,399,278
Total assets	93,554,436	142,627,909
Current liabilities
Salary and welfare payables	772,092	821,044
Tax payables	3,187,759	3,574,217
Accrued liabilities and other current liabilities	3,857,671	5,038,861
Total current liabilities	63,891,668	61,110,666
Total liabilities	64,667,810	63,074,235
Net revenues	130,746,560	304,938,765	329,479,916
Net losses	(55,685,017)	(13,485,152)	1,934,898
Net cash provided by/(used in) operating activities	4,078,545	21,600,717	(14,188,945)
Net cash provided by/(used in) financing activities	(718,138)	(22,786,168)	54,337,056
Net change in cash, cash equivalents and restricted cash	(1,660,720)	(5,814,587)	38,134,036
Consolidated VIEs and VIE's Subsidiary
Current assets
Cash and cash equivalents	9,570	5,511		¥ 9,570	¥ 5,511
Prepayments and other current assets	11,601	11,238
Total current assets	21,171	16,749
Total assets	21,171	16,749
Current liabilities
Salary and welfare payables	5,280	4,604
Tax payables	0	250
Accrued liabilities and other current liabilities	223,106	122,915
Total current liabilities	228,386	127,769
Total liabilities	228,386	127,769
Net revenues		66,612	29,122
Net losses	(92,497)	(161,892)	(544,953)
Net cash provided by/(used in) operating activities	3,884	763	(434,616)
Net cash provided by/(used in) financing activities		(25,636)	484,980
Net change in cash, cash equivalents and restricted cash	$ 3,884	$ (24,873)	$ 50,364

Liquidity Consideration and P_3

Liquidity Consideration and Principal Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2021USD ($)segment	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Exchange rate translation with USD	0.1568	0.1532
Exchange rate translation in USD during period	0.1550	0.1449	0.1449
Loan receivable valuation allowance	$ 0	$ 0	$ 0
Impairment loss on long-term investment	476,762	0	0
Impairment loss on long-term investment	7,267,596	0	0
Contract asset	$ 0	0
ASC 340-40-25-4	true
Incremental costs capitalized	$ 0	0	0
Unconditional right of return period in days	7 days
Sales return assets	$ 164,762	463,361
Sales rebates	$ 5,584,109	4,591,581	4,839,595
Percentage of value added taxes on revenue from services	6.00%
Cost of revenue	$ 122,748,704	246,299,626	257,431,074
Advertising and marketing costs	267,928	663,871	560,894
Government grants	305,529	1,800,214	475,195
Statutory reserve	0	0
Dividends declared	$ 0	0
Number of operating segments | segment	1
Number of reportable segments | segment	1
Total right-of-use assets	$ 1,203,219	2,434,221
Total lease liabilities	1,173,552	2,350,442
Working capital	23,200,000
Cash	$ 43,623,588	45,284,308	49,098,841
ASU 2016-02 | Cumulative Effect, Period of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total right-of-use assets				$ 1,735,966
Total lease liabilities				$ 1,735,966
ASU 2018-11
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change In Accounting Principle Accounting Standards Update Adopted	true
Change In Accounting Principle Accounting Standards Update Adoption Date	Jan. 1, 2019
Change In Accounting Principle Accounting Standards Update Immaterial Effect	true
ASU 2019 12
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change In Accounting Principle Accounting Standards Update Adopted	true
Change In Accounting Principle Accounting Standards Update Adoption Date	Jan. 1, 2021
Change In Accounting Principle Accounting Standards Update Immaterial Effect	true
Products Sales
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of revenue	$ 121,526,704	242,728,053	242,972,621
Services
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of revenue	1,222,000	3,571,573	14,458,453
Grant
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Government grants	155,121	1,825,865	$ 463,253
Accrued Liabilities and Other Current Liabilities
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Refund obligation of sales return	236,547	634,119
Prepayments and Other Current Assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Sales return assets	$ 164,762	$ 463,361
Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Percentage of value added taxes on sales revenue from products	9.00%
Percentage of after tax net income to be allocated to general reserve under PRC law	10.00%
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Percentage of value added taxes on sales revenue from products	13.00%
Percentage of required general reserve registered capital ratio to de force compulsory net profit allocation to general reserve	50.00%
Purchased Software
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Intangible asset, useful life	5 years
Purchased Trademark and Business License | Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Intangible asset, useful life	5 years
Purchased Trademark and Business License | Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Intangible asset, useful life	10 years

Liquidity Consideration and P_4

Liquidity Consideration and Principal Accounting Policies - Schedule of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Liquidity Consideration and Principal Accounting Policies
Cash and cash equivalents	$ 43,623,588	$ 45,284,308	$ 49,098,841
Restricted cash			2,000,054
Total	$ 43,623,588	$ 45,284,308	$ 51,098,895	$ 12,964,859

Liquidity Consideration and P_5

Liquidity Consideration and Principal Accounting Policies - Estimated Useful Lives and Residual Rates (Details)	12 Months Ended
	Dec. 31, 2021
Warehouse Equipment
Property Plant And Equipment [Line Items]
Estimated useful lives	3 years
Residual rate	5.00%
Leasehold Improvement
Property Plant And Equipment [Line Items]
Estimated useful lives	Over the shorter of the expected life of leasehold improvements or the lease term
Residual rate	0.00%
Minimum | Furniture, Computer and Office Equipment
Property Plant And Equipment [Line Items]
Estimated useful lives	2 years
Residual rate	0.00%
Maximum | Furniture, Computer and Office Equipment
Property Plant And Equipment [Line Items]
Estimated useful lives	5 years
Residual rate	5.00%

Divestment of subsidiaries an_2

Divestment of subsidiaries and deconsolidation of Yang Infinity (Detail)	Sep. 02, 2021	Mar. 22, 2021	Oct. 28, 2020USD ($)	Jul. 09, 2020USD ($)	Apr. 27, 2020USD ($)	Dec. 31, 2021USD ($)	Oct. 28, 2020CNY (¥)	Jul. 09, 2020CNY (¥)	Apr. 27, 2020CNY (¥)
Xianggui (Shanghai) Biotechnology Co., Ltd.
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Consideration for transfer of equity interests | ¥									¥ 3,400,000
Xianggui (Shanghai) Biotechnology Co., Ltd. | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of exchange equity interests					60.00%
Consideration for transfer of equity interests					$ 521,000				¥ 3,400,000
Yang Infinity Shanghai Biotechnology Co., Limited ("Yang or Yang VIE")
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of exchange equity interests					100.00%
Yang VIE and Xianggui | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Gain (loss) on disposal						$ 200,322
Gain on disposal						$ 200,322
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income [Extensible List]						Additional paid in capital
Percentage of net assets						60.00%
Net assets, amount						$ 285,455
Total consideration						480,885
Exchange rate effect						4,892
Shanghai Jieshi Technology Co.,Limited | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of exchange equity interests				100.00%
Gain (loss) on disposal						1,400,000
Consideration for transfer of equity interests				$ 200,000				¥ 1,000,000
Gain on disposal						1,400,000
Disposal Group Including Discontinued Operation Assets Liabilities Net						$ 1,200,000
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income [Extensible List]						Additional paid in capital
Total consideration						$ 142,684
Exchange rate effect						22,313
Net deficiency						1,200,000
Shanghai Juyi Information Technology Co., Ltd. | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of exchange equity interests	90.00%
Gain (loss) on disposal						37,000
Gain on disposal						37,000
Disposal Group Including Discontinued Operation Assets Liabilities Net						41,373
Total consideration						0
Net deficiency						41,373
Shanghai Juyi Information Technology Co., Ltd. | Daniel Wang | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of exchange equity interests	70.00%
Shanghai Juyi Information Technology Co., Ltd. | Wang Wei | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of exchange equity interests	20.00%
Shanghai Hengshoutang Health Technology Co., Limited | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of exchange equity interests			70.00%
Gain (loss) on disposal						340,445
Consideration for transfer of equity interests			$ 800,000				¥ 5,000,000
Gain on disposal						$ 340,445
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income [Extensible List]						Additional paid in capital
Percentage of net assets						70.00%
Net assets, amount						$ 411,138
Total consideration						77,000
Exchange rate effect						7,480
Net against payable, amount						700,000
Consideration amount						744,103
Shanghai Boyi Information Technology Company Limited | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of exchange equity interests		51.00%
Gain (loss) on disposal						1,490
Gain on disposal						1,490
Disposal Group Including Discontinued Operation Assets Liabilities Net						1,430
Total consideration						0.3
Net deficiency						$ 1,430
Shanghai Boyi Information Technology Company Limited | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of exchange equity interests		51.00%

Risks and Concentration (Detail

Risks and Concentration (Detail)	12 Months Ended
	Dec. 31, 2021CNY (¥)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2021USD ($)	Dec. 31, 2021HKD ($)
Customer Concentration Risk | Sales Revenue | Third Party Online Platform
Concentration Risk [Line Items]
Concentration risk percentage	28.00%	25.00%	23.00%
Customer Concentration Risk | Sales Revenue | Customer A
Concentration Risk [Line Items]
Concentration risk percentage	33.00%	28.00%	19.00%
Customer Concentration Risk | Sales Revenue | Customer C
Concentration Risk [Line Items]
Concentration risk percentage		10.00%	12.00%
Customer Concentration Risk | Accounts Payables | Vendor
Concentration Risk [Line Items]
Concentration risk percentage		34.00%
PRC
Concentration Risk [Line Items]
Insurance coverage each bank | ¥	¥ 500,000
Cash balance deposited with financial institutions				$ 3,280,252
Cash deposited on third party platform account, at carrying value				25,881
PRC | Credit Risk | Cash in financial institutions
Concentration Risk [Line Items]
Cash balance deposited with financial institutions				2,043,908
Hong Kong
Concentration Risk [Line Items]
Cash balance deposited with financial institutions				4,460,382
Cash deposited on third party platform account, at carrying value				110,880
Hong Kong Deposit Protection Board compensation limit				64,000	$ 500,000
Hong Kong | Credit Risk | Cash in financial institutions
Concentration Risk [Line Items]
Cash balance deposited with financial institutions				4,190,619
Korea
Concentration Risk [Line Items]
Cash balance deposited with financial institutions				44,310
Korea | Credit Risk | Cash in financial institutions
Concentration Risk [Line Items]
Cash balance deposited with financial institutions				1,983
United States
Concentration Risk [Line Items]
Insurance coverage each bank				250,000
Cash balance deposited with financial institutions				35,701,882
United States | Credit Risk
Concentration Risk [Line Items]
Cash balance deposited with financial institutions				$ 35,440,000

Risks and Concentration - Custo

Risks and Concentration - Customers with Greater than 10pct of Accounts Receivables (Detail) - Accounts Receivable - Customer Concentration Risk	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Customer A
Concentration Risk [Line Items]
Concentration risk percentage	36.00%	20.00%
Customer B
Concentration Risk [Line Items]
Concentration risk percentage	18.00%	34.00%
Customer C
Concentration Risk [Line Items]
Concentration risk percentage	23.00%	20.00%

Risks and Concentration - Vendo

Risks and Concentration - Vendors with Greater than 10pct of Accounts Payables (Detail) - Accounts Payables - Customer Concentration Risk	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Vendor A
Concentration Risk [Line Items]
Concentration risk percentage	53.00%	28.00%
Vendor B
Concentration Risk [Line Items]
Concentration risk percentage	12.00%	14.00%
Vendor C
Concentration Risk [Line Items]
Concentration risk percentage	14.00%	10.00%
Vendor 1 | Vendor A
Concentration Risk [Line Items]
Concentration risk percentage	30.00%
Vendor 2 | Vendor B
Concentration Risk [Line Items]
Concentration risk percentage	18.00%
Vendor 3 | Vendor C
Concentration Risk [Line Items]
Concentration risk percentage	14.00%

Significant equity transactio_2

Significant equity transactions (Detail) $ / shares in Units, $ in Millions	Aug. 05, 2021USD ($)$ / sharesshares	Dec. 31, 2021shares	Dec. 31, 2020shares	Nov. 30, 2020shares	May 31, 2020shares	Nov. 30, 2019USD ($)itemVoteshares	Dec. 31, 2019shares
Class A Ordinary Shares
Significant Equity Transactions [Line Items]
Number of shares issued						18,700,000
Number of ordinary shares representing for each American Depositary shares | item						4
Convertible preferred shares		12,000,000	3,794,784	3,794,784	3,794,784
Preferred shares, conversion basis						one-for-one basis
Preferred shares conversion ratio						100.00%
Shares issued upon conversion of preferred shares						20,336,100
Number of voting rights | Vote						1
Class A Ordinary Shares | Average Basis
Significant Equity Transactions [Line Items]
Preferred shares, conversion basis						1-for-1.13
Preferred shares conversion ratio						1.13%
Shares issued upon conversion of preferred shares						8,999,999
Class A1 Preferred Shares
Significant Equity Transactions [Line Items]
Convertible preferred shares						9,519,000
Class A2 Preferred Shares
Significant Equity Transactions [Line Items]
Convertible preferred shares						10,817,100
Series A Preferred Shares
Significant Equity Transactions [Line Items]
Convertible preferred shares						7,938,915	(7,938,915)
Series A Preferred Shares | Average Basis
Significant Equity Transactions [Line Items]
Preferred shares, conversion basis						1-for-1.13
Class B Ordinary Shares
Significant Equity Transactions [Line Items]
Number of voting rights | Vote						10
ADS | IPO
Significant Equity Transactions [Line Items]
Number of shares issued	10,000,000					4,675,000
Offering price | $ / shares	$ 0.90
Net proceeds from IPO | $	$ 8.1					$ 35
ADS | Underwriters' Over Allotment Option
Significant Equity Transactions [Line Items]
Number of shares issued						300,000
ADS | Class A Ordinary Shares | IPO
Significant Equity Transactions [Line Items]
Number of shares issued	40,000,000

Cash and cash equivalents (Deta

Cash and cash equivalents (Details)	Dec. 31, 2021USD ($)	Dec. 31, 2021CNY (¥)	Dec. 31, 2021HKD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2020CNY (¥)	Dec. 31, 2020HKD ($)	Dec. 31, 2019USD ($)
Cash And Cash Equivalents [Line Items]
Cash and cash equivalents	$ 43,623,588			$ 45,284,308			$ 49,098,841
Non VIE
Cash And Cash Equivalents [Line Items]
Cash and cash equivalents	103,162			258,019
Consolidated VIEs and VIE's Subsidiary
Cash And Cash Equivalents [Line Items]
Cash and cash equivalents	9,570	¥ 9,570		5,511	¥ 5,511
Overseas
Cash And Cash Equivalents [Line Items]
Cash and cash equivalents	$ 39,987,355	124,661	$ 205,438	$ 39,092,003	667,662	$ 1,482,135
PRC | Consolidated VIEs and VIE's Subsidiary
Cash And Cash Equivalents [Line Items]
Cash and cash equivalents | ¥		¥ 3,193,402			¥ 3,778,978

Accounts receivable, net (Detai

Accounts receivable, net (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Accounts receivable, gross	$ 21,612,790	$ 42,200,500
Less: allowance for doubtful accounts	(5,451,138)	(194,862)
Accounts receivable, net	$ 16,161,652	$ 42,005,638

Accounts Receivable, Net - Allo

Accounts Receivable, Net - Allowance for Doubtful Accounts Movement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
At beginning of period	$ 194,862	$ 234,072	$ 140,335
Addition	5,564,399	128,507	483,130
Reversal	(308,123)	(167,717)	(389,393)
At end of period	$ 5,451,138	$ 194,862	$ 234,072

Inventories (Details)

Inventories (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Products	$ 21,727,954	$ 33,212,956
Packaging materials and others	91,045	50,138
Inventories	21,818,999	33,263,094
Inventory write-down	$ 4,634,522	$ 548,109	$ 1,194,496

Prepayments and other current_3

Prepayments and other current assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Prepayment and other current assets
Prepayments for products procurement	$ 478,804	$ 2,902,347
Prepayments for service procurement	24,496	210,863
Prepaid online platform promotion fees	751,753	644,564
Deposits	677,504	1,350,613
Value-added tax ("VAT") recoverable	3,045,005	2,761,299
Employee advances	98,440	13,676
Rental prepayments		278,364
Sales return assets	164,762	463,361
Others	282,089	575,151
Total	5,522,853	9,200,238
Provisions for bad debt expenses	$ 2,355,898	$ 0	$ 0

Property and equipment, net - P

Property and equipment, net - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 2,745,614	$ 2,595,062
Less: Accumulated depreciation	(2,148,662)	(1,628,553)
Less: Impairment	(482,430)
Property and equipment, net	114,522	966,509
Depreciation	485,490	580,322	$ 559,063
Impairment loss recognized	476,762	0	$ 0
Warehouse Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	1,163,635	1,046,300
Furniture and Office Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	909,817	891,970
Leasehold Improvement
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 672,162	$ 656,792

Leases (Details)

Leases (Details)	Dec. 31, 2021
Maximum
Lessee Lease Description [Line Items]
Lease term	5 years
Operating lease discounted rate	6.20%
Minimum
Lessee Lease Description [Line Items]
Operating lease discounted rate	4.40%

Leases - Components of Lease Ex

Leases - Components of Lease Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lease cost:
Amortization of right-of-use assets	$ 900,575	$ 1,428,048
Interest of lease liabilities	158,423	83,559
Expenses for short-term lease within 12 months	344,151	243,971
Total lease cost	$ 1,403,149	$ 1,755,578

Leases - Cash Flow Information

Leases - Cash Flow Information Related to Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows for operating leases	$ 909,887	$ 1,851,577
Right-of-use assets obtained in exchange for lease obligations:
Operating lease liabilities	1,541,091	$ 2,756,170
Termination of operating lease right-of-use assets and operating lease liabilities	$ 2,001,317

Leases - Balance Sheet Informat

Leases - Balance Sheet Information Related to Leases (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease right-of-use assets	$ 1,203,219	$ 2,434,221
Operating lease liability, current	(402,462)	(411,557)
Operating lease liabilities, non-current	(771,090)	(1,938,885)
Total operating lease liabilities	$ (1,173,552)	$ (2,350,442)

Leases - Weighted Average Opera

Leases - Weighted Average Operating Leases (Details)	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating leases, Weighted-average remaining lease term	3 years 8 months 12 days	4 years 5 months 4 days
Operating leases, Weighted-average discount rate	4.80%	4.80%

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
2022	$ 458,634
2023	266,380
2024	273,919
2025	281,458
Total undiscounted lease payments	1,280,391
Less: imputed interest	(106,839)
Total lease liabilities	$ 1,173,552	$ 2,350,442

Intangible assets, net - Intang

Intangible assets, net - Intangible Assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cost:
Business license (a)	$ 404,191	$ 394,949
Trademark (b) (c)	50,989	42,744
Software	1,098,923	901,097
Total cost	1,554,103	1,338,790
Less: Accumulated amortization	(1,450,906)	(773,684)
Intangible assets, net	$ 103,197	$ 565,106

Intangible assets, net - Additi

Intangible assets, net - Additional Information (Details) ¥ in Millions	Dec. 16, 2016CNY (¥)	Dec. 16, 2016USD ($)	Apr. 30, 2017CNY (¥)	Apr. 30, 2017USD ($)	Apr. 30, 2016CNY (¥)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Apr. 30, 2017USD ($)	Dec. 16, 2016USD ($)	Apr. 30, 2016USD ($)
Finite Lived Intangible Assets [Line Items]
Deferred tax liabilities, net						$ 5,052	$ 24,684
Amortization costs						$ 642,679	$ 248,224	$ 437,652
Trademarks | Shanghai Hengshoutang Health Technology Co., Limited
Finite Lived Intangible Assets [Line Items]
Intangible asset, useful life					10 years
Intangible assets, net					¥ 3						$ 464,475
Shanghai Jieshi Technology Co.,Limited
Finite Lived Intangible Assets [Line Items]
Acquisition of equity interest, cash consideration	¥ 0.7	$ 100,908
Acquisition of equity interest, percentage	70.00%									70.00%
Business combination, liabilities acquired on fair value	¥ 3.8									$ 543,505
Shanghai Jieshi Technology Co.,Limited | Trademarks
Finite Lived Intangible Assets [Line Items]
Intangible assets, fair value	¥ 6.4									916,879
Intangible asset, useful life	5 years	5 years
Deferred tax liabilities, net	¥ 1.6									229,220
Intangible assets, net	¥ 6.4									$ 916,879
Hangzhou Duoduo Supply Chain Management Co., Limited
Finite Lived Intangible Assets [Line Items]
Acquisition of equity interest, asset acquisition, cash consideration			¥ 1.9	$ 295,790
Hangzhou Duoduo Supply Chain Management Co., Limited | Business License
Finite Lived Intangible Assets [Line Items]
Intangible assets, fair value			¥ 2.6						$ 394,386
Intangible asset, useful life			5 years	5 years
Deferred tax liabilities, net			¥ 0.6						$ 98,596

Intangible assets, net - Future

Intangible assets, net - Future Amortization Expenses (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2022	$ 70,679
2023	23,995
2024	8,523
Intangible assets, net	$ 103,197	$ 565,106

Loan receivable (Details)

Loan receivable (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jul. 23, 2020
Loans And Leases Receivable Disclosure [Line Items]
Loan receivable	$ 0	$ 646,000
Anze | Maximum
Loans And Leases Receivable Disclosure [Line Items]
Payment committed			$ 30,000,000
Anze | Maximum | Equity Interest
Loans And Leases Receivable Disclosure [Line Items]
Payment committed			15,000,000
Anze | Maximum | Zero Coupon Convertible Notes
Loans And Leases Receivable Disclosure [Line Items]
Payment committed			$ 15,000,000

Other non-current assets (Detai

Other non-current assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Online store and other deposits	$ 1,080,521	$ 1,526,755
Prepayments for equipment and software procurement	2,220	2,651
Other Assets, Noncurrent, Total	$ 1,082,741	$ 1,529,406

Long-term investment (Details)

Long-term investment (Details) - USD ($)	Sep. 02, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jan. 31, 2021	Jul. 23, 2020
Long Term Investment [Line Items]
Long-term investment		$ 4,197	$ 5,904,000
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Shanghai Juyi Information Technology Co., Ltd.
Long Term Investment [Line Items]
Percentage of exchange equity interests	90.00%
Net deficiency		41,373
Anze
Long Term Investment [Line Items]
Long-term investment		$ 7,354,000			$ 1,450,000
Equity method investment, ownership percentage		14.60%
Impairment loss on investment		$ 7,267,596	$ 0	$ 0
Shanghai Juyi Information Technology Co., Ltd.
Long Term Investment [Line Items]
Equity method investment, ownership percentage	10.00%
Long term investments		$ 4,197
Shanghai Juyi Information Technology Co., Ltd. | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Long Term Investment [Line Items]
Percentage of exchange equity interests		90.00%
Maximum | Anze
Long Term Investment [Line Items]
Payment committed						$ 30,000,000
Maximum | Equity Interest | Anze
Long Term Investment [Line Items]
Payment committed						15,000,000
Maximum | Zero Coupon Convertible Notes | Anze
Long Term Investment [Line Items]
Payment committed						$ 15,000,000

Short-term borrowings (Details)

Short-term borrowings (Details)	Sep. 30, 2021USD ($)	Sep. 27, 2021USD ($)	Jun. 25, 2021USD ($)	Jun. 10, 2021USD ($)	Jan. 15, 2021USD ($)	Jan. 08, 2021USD ($)	Dec. 07, 2020USD ($)	Nov. 30, 2020USD ($)	Sep. 18, 2020USD ($)	Aug. 14, 2020USD ($)	Aug. 03, 2020USD ($)	Jun. 30, 2020USD ($)	May 06, 2019USD ($)	Mar. 18, 2019USD ($)	Oct. 29, 2018USD ($)	Oct. 18, 2018USD ($)	Dec. 31, 2020USD ($)	Nov. 30, 2020USD ($)	Oct. 31, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2020USD ($)	Oct. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2021CNY (¥)	Nov. 30, 2021USD ($)	Oct. 31, 2021USD ($)	Jun. 25, 2021CNY (¥)	Apr. 30, 2021USD ($)	Feb. 28, 2021USD ($)	Jan. 31, 2021USD ($)	Jan. 15, 2021CNY (¥)	Dec. 31, 2020CNY (¥)	Sep. 18, 2020CNY (¥)	Aug. 14, 2020CNY (¥)	Mar. 25, 2020USD ($)	Dec. 31, 2019CNY (¥)	May 06, 2019CNY (¥)	Mar. 18, 2019CNY (¥)
Short Term Debt [Line Items]
Short-term bank borrowings																	$ 6,472,096			$ 6,472,096				$ 6,472,096			$ 4,376,060	$ 6,472,096
Weighted average interest rate																	4.92%			4.92%				4.92%			5.39%	4.92%		5.39%								4.92%
Bank borrowings																					$ 1,433,445	$ 1,433,445	$ 1,433,445						$ 1,433,445													¥ 10,000,000
Principle amount																																			$ 1,000,000
Other borrowings																	$ 10,470,655			$ 10,470,655				$ 10,470,655			$ 5,944,584	$ 10,470,655
Weighted average interest rate																	7.39%			7.39%				7.39%			7.78%	7.39%		7.78%								7.39%
Interest expenses																											$ 1,894,531	$ 2,650,317	2,605,167
Six Month Loan Agreements
Short Term Debt [Line Items]
Principle amount					$ 313,691
Annual interest rates					4.65%																																4.65%
Other bank borrowings guaranteed by founders and third party
Short Term Debt [Line Items]
Bank borrowings																	$ 1,839,109			$ 1,839,109				$ 1,839,109			784,228	1,839,109		¥ 5,000,000								¥ 12,000,000
One Year Loan 10.9%
Short Term Debt [Line Items]
Debt instrument maturity period																							1 year
Bank borrowings																											2,658,034
Principle amount																			$ 5,944,445		$ 4,466,687	$ 4,466,687	$ 4,466,687		$ 5,944,445				$ 4,466,687
Annual interest rates																			10.90%		10.90%	10.90%	10.90%		10.90%				10.90%													10.90%
Repayment of borrowings																											6,253,108
One Year Loan 10.9% | Certain Accounts Receivable
Short Term Debt [Line Items]
Short-term bank borrowings																					$ 5,739,895	$ 5,739,895	$ 5,739,895						$ 5,739,895
Four Month Loan 10%
Short Term Debt [Line Items]
Debt instrument maturity period																						4 months
Principle amount																					$ 205,983	$ 205,983	$ 205,983						$ 205,983							$ 313,691
Annual interest rates																					10.00%	10.00%	10.00%						10.00%													10.00%
Four Month Loan 10% | Certain Accounts Receivable and Inventories
Short Term Debt [Line Items]
Short-term bank borrowings																					$ 271,068	$ 271,068	$ 271,068						$ 271,068
Six Month Loan 7.8%
Short Term Debt [Line Items]
Debt instrument maturity period																						6 months
Principle amount																					$ 4,812,000	$ 4,812,000	$ 4,812,000						$ 4,812,000
Annual interest rates																					7.80%	7.80%	7.80%						7.80%													7.80%
Six Month Loan 7%
Short Term Debt [Line Items]
Debt instrument maturity period																					6 months
Principle amount																					$ 1,777,989	$ 1,777,989	$ 1,777,989						$ 1,777,989
Annual interest rates																					7.00%	7.00%	7.00%						7.00%													7.00%
Six Month Loan 7% | Certain Accounts Receivable
Short Term Debt [Line Items]
Short-term bank borrowings																					$ 2,214,141	$ 2,214,141	$ 2,214,141						$ 2,214,141
Four Month Loan 10% Two
Short Term Debt [Line Items]
Debt instrument maturity period																										4 months
Principle amount																										$ 374,381
Annual interest rates																										1000.00%
Four Month Loan 10% Two | Certain Accounts Receivable
Short Term Debt [Line Items]
Short-term bank borrowings																										$ 418,558
Six Month Loan 6%
Short Term Debt [Line Items]
Debt instrument maturity period																										6 months
Principle amount																										$ 688,855					$ 1,506,000
Annual interest rates																										6.00%
Six Month Loan 6% | Certain Accounts Receivable
Short Term Debt [Line Items]
Short-term bank borrowings																										$ 576,736
Six Month Loan 8.5%
Short Term Debt [Line Items]
Bank borrowings																											1,800,000
Principle amount																			$ 1,750,000						$ 1,750,000							$ 3,040,000
Annual interest rates																			8.50%						8.50%							8.50%
Repayment of borrowings																			$ 1,240,000
Six Month Loan 8.5% | Certain Accounts Receivable
Short Term Debt [Line Items]
Debt instrument maturity period																				6 months
One Year Loan 10.9% Two
Short Term Debt [Line Items]
Debt instrument maturity period																									1 year
Principle amount																			$ 2,898,859						$ 2,898,859
Annual interest rates																			10.90%						10.90%
One Year Loan 10.9% Two | Certain Accounts Receivable
Short Term Debt [Line Items]
Short-term bank borrowings																			$ 4,599,394						$ 4,599,394
One Year Loan 8.5%
Short Term Debt [Line Items]
Debt instrument maturity period																		1 year
Principle amount								$ 1,703,693									$ 4,070,000	$ 1,703,693		$ 4,070,000				$ 4,070,000			4,800,000	$ 4,070,000
Annual interest rates								8.50%									8.50%	8.50%		8.50%				8.50%				8.50%										8.50%
One Year Loan 8.5% | Certain Accounts Receivable and Inventories
Short Term Debt [Line Items]
Short-term bank borrowings								$ 1,925,567										$ 1,925,567
Three Month Loan 7.8%
Short Term Debt [Line Items]
Debt instrument maturity period																	3 months
Principle amount																	$ 2,554,867			$ 2,554,867				$ 2,554,867				$ 2,554,867
Annual interest rates																	7.80%			7.80%				7.80%				7.80%										7.80%
Three Month Loan 9%
Short Term Debt [Line Items]
Bank borrowings																											300,000
Principle amount																	$ 500,000			$ 500,000				$ 500,000			2,210,000	$ 500,000
Annual interest rates																	9.00%			9.00%				9.00%				9.00%										9.00%
Repayment of borrowings																								$ 2,410,000
Three Months Loan Agreement with 9.6% Interest
Short Term Debt [Line Items]
Principle amount																																		$ 104,688
Annual interest rates																																		9.60%
One-Year Loan Agreements With A Third-Party
Short Term Debt [Line Items]
Bank borrowings																											741,550
Repayment of borrowings																		5,762,143
Three-Month Loan Agreements With A Third-Party
Short Term Debt [Line Items]
Bank borrowings																											400,000
Repayment of borrowings																	$ 6,224,867
Loan From Third Party
Short Term Debt [Line Items]
Bank borrowings																											45,000
Principle amount																											1,845,000
Repayment of borrowings																											1,800,000
Taipei Fubon Commercial Bank Co. Ltd | Revolving Loan Facility
Short Term Debt [Line Items]
Short-term bank borrowings																	2,200,000			$ 2,200,000	14,695,000	14,695,000	14,695,000	2,200,000				$ 2,200,000	14,695,000
Debt instrument, term																3 years
Aggregate principal amount maximum borrowing capacity																$ 25,000,000																									$ 18,000,000
The Hong Kong and Shanghai Banking Corporation Limited | Revolving Loan Facility
Short Term Debt [Line Items]
Short-term bank borrowings																					3,983,355	3,983,355	3,983,355						3,983,355
Aggregate principal amount maximum borrowing capacity															$ 4,000,000
Debt instrument maturity period															2 years
The Hong Kong and Shanghai Banking Corporation Limited | Revolving Loan Facility | Certain Accounts Receivable
Short Term Debt [Line Items]
Collateral amount																					3,239,987	3,239,987	3,239,987						3,239,987
The Hong Kong and Shanghai Banking Corporation Limited | Revolving Loan Facility | Bank Deposits
Short Term Debt [Line Items]
Collateral amount																					2,000,000	2,000,000	2,000,000						2,000,000
China Merchants Bank, Shanghai Tianyaoqiao Branch | Revolving Loan Facility
Short Term Debt [Line Items]
Aggregate principal amount maximum borrowing capacity														$ 2,150,168																														¥ 15,000,000
Debt instrument maturity period														1 year
Ningbo Commerce Bank, Shanghai Branch | Revolving Loan Facility
Short Term Debt [Line Items]
Short-term bank borrowings																					$ 274,603	$ 274,603	$ 274,603						$ 274,603
Aggregate principal amount maximum borrowing capacity													$ 286,689																													¥ 1,915,688	¥ 2,000,000
Debt instrument maturity period													1 year
Ningbo Commerce Bank, Shanghai Branch | Revolving Loan Facility | One of Fully Owned Subsidiaries, B
Short Term Debt [Line Items]
Short-term bank borrowings																											784,228
Bank of Ningbo, Shanghai Branch | Revolving Loan Facility
Short Term Debt [Line Items]
Short-term bank borrowings																	134,102			134,102				134,102			62,808	134,102		400,442								¥ 875,000	¥ 1,000,000
Aggregate principal amount maximum borrowing capacity									$ 153,259
Debt instrument maturity period									1 year
Bank of Ningbo, Shanghai Branch | Revolving Loan Facility | One of Fully Owned Subsidiaries, B
Short Term Debt [Line Items]
Short-term bank borrowings																	766,295			766,295				766,295				766,295		5,000,000								5,000,000
Aggregate principal amount maximum borrowing capacity										$ 766,295																														¥ 5,000,000
Debt instrument maturity period										1 year
Industrial Bank | One Year Loan Agreement One
Short Term Debt [Line Items]
Short-term bank borrowings			$ 1,254,764																														¥ 8,000,000
Debt instrument maturity period			1 year									1 year
Principle amount												$ 1,226,072
Annual interest rates			5.00%									5.30%																					5.00%
Industrial and Commercial Bank of China Limited | Six Month Loan Agreements
Short Term Debt [Line Items]
Debt instrument maturity period					6 months						6 months
Principle amount											$ 306,518																										¥ 2,000,000
Annual interest rates											4.95%
Industrial and Commercial Bank of China Limited | Other bank borrowings guaranteed by the founders
Short Term Debt [Line Items]
Bank borrowings																	$ 1,532,590			$ 1,532,590				$ 1,532,590			1,254,764	$ 1,532,590		¥ 8,000,000								¥ 10,000,000
Bank of Shanghai | One Year Loan Agreement One
Short Term Debt [Line Items]
Debt instrument maturity period	1 year							1 year
Principle amount	$ 784,228							$ 1,532,591										$ 1,532,591
Annual interest rates								3.85%										3.85%
Bank of Communications | One Year Loan Agreement One
Short Term Debt [Line Items]
Debt instrument maturity period							1 year
Principle amount							$ 306,518
Annual interest rates	4.35%						4.05%
Nanjing Bank
Short Term Debt [Line Items]
Bank borrowings																											$ 1,490,032
Nanjing Bank | One Year Loan Agreement with 5.39% interest
Short Term Debt [Line Items]
Debt instrument maturity period						1 year
Principle amount						$ 784,228
Annual interest rates						5.39%
Nanjing Bank | Three Months Loan Agreement with 6.55% Interest
Short Term Debt [Line Items]
Debt instrument maturity period				3 months
Principle amount				$ 627,382
Annual interest rates				6.55%
Nanjing Bank | Four Months Loan Agreement with 6.55% Interest
Short Term Debt [Line Items]
Debt instrument maturity period		4 months
Principle amount		$ 784,228
Annual interest rates		6.55%

Accrued liabilities and other_3

Accrued liabilities and other current liabilities - Accrued and Other Current Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Accrued liabilities and other current liabilities
Logistics expenses payables	$ 1,458,912	$ 1,041,570
Deposits from distributors	223,157	262,641
Payables for service procurement in connection with service revenue	927,781	2,222,142
Refund obligation of sales returns	236,547	634,119
Others	1,011,274	878,389
Total	$ 3,857,671	$ 5,038,861

Tax payables (Details)

Tax payables (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Tax payables
Value added tax liabilities	$ 1,243,782	$ 1,617,172
Income tax payables	1,910,373	1,811,852
Urban maintenance and construction tax	12,328	24,661
Surtax for education expenses	5,283	39,140
Individual income tax withholding	12,472	4,544
Others	3,521	76,848
Total	$ 3,187,759	$ 3,574,217
Tax payables
Percentage of value added taxes on revenue from services	6.00%
Minimum
Tax payables
Percentage of value added taxes on sales revenue from products	9.00%
Maximum
Tax payables
Percentage of value added taxes on sales revenue from products	13.00%

Redeemable convertible prefer_3

Redeemable convertible preferred shares (Details) - USD ($)

Sep. 27, 2018

Dec. 31, 2021

Dec. 31, 2020

Nov. 30, 2020

May 31, 2020

Nov. 30, 2019

Sep. 30, 2018

Aug. 31, 2018

Apr. 30, 2016

Aug. 31, 2015

Sep. 30, 2018

Dec. 31, 2021

Dec. 31, 2019

Dec. 31, 2016

Dec. 31, 2015

Aug. 02, 2018

Jul. 31, 2018

Apr. 30, 2018

Class Of Stock [Line Items]

Accretion to redemption value of convertible redeemable preferred shares

$ 1,022,461

Temporary equity accretion adjustment to initial carrying amount

$ 1,022,461

Founders

Class Of Stock [Line Items]

Equity method investment, ownership percentage

8.36%

8.36%

Temporary equity shares carrying value derecognized

$ 19,495,152

$ 19,495,152

Temporary equity shares fair value

$ 19,495,057

19,495,057

Temporary equity increase in preferred stock value

$ 95

Round A Investors

Class Of Stock [Line Items]

Capital contribution from investors

$ 13,081,880

$ 13,081,880

Percentage of exchange equity interests

19.00%

Round A Investors | Founders

Class Of Stock [Line Items]

Equity method investment, ownership percentage

8.36%

Round B Investors

Class Of Stock [Line Items]

Capital contribution from investors

$ 24,000,000

$ 24,000,000

Percentage of exchange equity interests

12.00%

Percentage of liquidation on investment

150.00%

Minimum

Class Of Stock [Line Items]

Pre-initial public offering valuation amount to qualify IPO

$ 600,000,000

Maximum

Class Of Stock [Line Items]

Pre-initial public offering valuation amount to qualify IPO

$ 120,000,000

Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Class Of Stock [Line Items]

Equity method investment, ownership percentage

2.50%

8.36%

Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai") | Founders

Class Of Stock [Line Items]

Equity method investment, ownership percentage

8.36%

Shanghai ECMOHO Health Technology Co., Limited

Class Of Stock [Line Items]

Equity method investment, ownership percentage

97.50%

NCI Holder

Class Of Stock [Line Items]

Equity method investment, ownership percentage

2.50%

2.50%

Round A and Round B Investors

Class Of Stock [Line Items]

Percentage of put price of original investment amount

110.00%

Percentage of put price of original investment amount plus compound interest

15.00%

Percentage of put price of original investment amount not achieve in public listing before August 2021

110.00%

Percentage of put price of original investment amount plus compound interest not achieve in public listing before August 2021

10.00%

Remaining equity method investment ownership percentage of equity interest held in before reorganization

2.50%

Round A Convertible Redeemable Preferred Shares

Class Of Stock [Line Items]

Percentage of exchange equity interests

19.00%

Round B Convertible Redeemable Preferred Shares

Class Of Stock [Line Items]

Percentage of exchange equity interests

12.00%

Class A Ordinary Shares

Class Of Stock [Line Items]

Shares issued upon conversion of preferred shares

20,336,100

Conversion of Preferred Shares

12,000,000

3,794,784

3,794,784

3,794,784

Preferred shares, conversion basis

one-for-one basis

Preferred shares conversion ratio

100.00%

Class A Ordinary Shares | Founders

Class Of Stock [Line Items]

Temporary equity stock issued during period shares new issues

8,880,894

Shares issued upon conversion of preferred shares

9,519,000

9,519,000

Class A Ordinary Shares | Average Basis

Class Of Stock [Line Items]

Shares issued upon conversion of preferred shares

8,999,999

Preferred shares, conversion basis

1-for-1.13

Preferred shares conversion ratio

1.13%

Class A-1 Ordinary Shares | Round A and Round B Investors

Class Of Stock [Line Items]

Temporary equity stock issued during period shares new issues

9,519,000

9,519,000

Class A-2 Ordinary Shares | Round A and Round B Investors

Class Of Stock [Line Items]

Temporary equity stock issued during period shares new issues

10,817,100

10,817,000

Series A Preferred Shares

Class Of Stock [Line Items]

Temporary equity stock issued during period shares new issues

7,938,915

7,938,915

Temporary equity, redemption price per share

$ 2.8341

$ 2.8341

Proceeds from issuance of convertible redeemable preferred shares including issuance cost

$ 22,500,000

Debt issuance costs

$ 70,033

$ 70,033

Initial conversion ratio

1

Preferred shares, dividend rate percentage

6.00%

Preferred stock, liquidation preference percentage

100.00%

Preferred stock shares redemption price annual rate in addition to issuance price

6.00%

Preferred stock shares redemption price, number of monthly installments

36

Period to commencement of redemption price

3 years

Conversion of Preferred Shares

7,938,915

(7,938,915)

Series A Preferred Shares | Average Basis

Class Of Stock [Line Items]

Preferred shares, conversion basis

1-for-1.13

Class A-1 and A-2 Ordinary Shares | Qualified Initial Public Offering

Class Of Stock [Line Items]

Initial conversion ratio

1

Class A-2 Preferred Shares

Class Of Stock [Line Items]

Preferred stock, liquidation preference percentage

100.00%

Preferred stock shares redemption price annual rate in addition to issuance price

6.00%

Preferred stock shares redemption price, number of monthly installments

36

Period to commencement of redemption price

3 years

Temporary equity shares fair value

$ 26,172,432

$ 26,172,432

Accumulated deficit

5,268,188

Temporary equity accretion adjustment to initial carrying amount

$ 0

Conversion of Preferred Shares

10,817,100

(10,817,100)

Class A-1 Preferred Shares

Class Of Stock [Line Items]

Preferred stock, liquidation preference percentage

100.00%

Preferred stock shares redemption price annual rate in addition to issuance price

6.00%

Preferred stock shares redemption price, number of monthly installments

36

Period to commencement of redemption price

3 years

Temporary equity shares fair value

19,495,152

$ 19,495,152

Accumulated deficit

8,754,073

Temporary equity accretion adjustment to initial carrying amount

0

Conversion of Preferred Shares

9,519,000

(9,519,000)

Round A Preferred Shares

Class Of Stock [Line Items]

Temporary equity shares carrying value derecognized

8,361,109

$ 8,361,109

Percentage of extinguishment of shares during reorganization

8.36%

Round A Preferred Shares | Founders

Class Of Stock [Line Items]

Temporary equity shares carrying value derecognized

8,754,168

$ 8,754,168

Temporary equity shares fair value

19,495,152

19,495,152

Preferred shares fair value measurement difference charged to additional paid in capital

10,740,984

Round B Preferred Shares

Class Of Stock [Line Items]

Temporary equity shares carrying value derecognized

$ 23,284,214

23,284,214

Class A One Class A Two And Series A Preferred Shares

Class Of Stock [Line Items]

Preferred shares fair value measurement difference charged to additional paid in capital

$ 14,022,261

Redeemable convertible prefer_4

Redeemable convertible preferred shares - Preferred Shares Activities (Details) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 30, 2019	Dec. 31, 2021	Dec. 31, 2019
Class Of Stock [Line Items]
Accretion on convertible redeemable preferred shares to redemption value - Before Reorganization			$ 1,022,461
Issuance of convertible redeemable preferred shares, net of issuance costs			69,565,189
Round A Preferred Shares
Class Of Stock [Line Items]
Percentage Of Extinguishment Of Shares During Reorganization		8.36%
Class A-1 Preferred Shares
Class Of Stock [Line Items]
Balances			$ 19,495,152
Balances, shares			9,519,000
Accretion on convertible redeemable preferred shares to redemption value - Before Reorganization		$ 0
Conversion of preferred shares to Class A ordinary shares			$ (19,495,152)
Conversion of preferred shares to Class A ordinary shares, shares	9,519,000		(9,519,000)
Class A-2 Preferred Shares
Class Of Stock [Line Items]
Balances			$ 26,083,210
Balances, shares			10,817,100
Accretion on convertible redeemable preferred shares to redemption value - Before Reorganization		$ 0
Reorganization - Subscription receivables			$ 89,222
Conversion of preferred shares to Class A ordinary shares			$ (26,172,432)
Conversion of preferred shares to Class A ordinary shares, shares	10,817,100		(10,817,100)
Series A Preferred Shares
Class Of Stock [Line Items]
Balances			$ 22,875,144
Balances, shares			7,938,915
Accretion on convertible redeemable preferred shares to redemption value - After Reorganization			$ (1,022,461)
Conversion of preferred shares to Class A ordinary shares			$ (23,897,605)
Conversion of preferred shares to Class A ordinary shares, shares	7,938,915		(7,938,915)

Redeemable non-controlling in_3

Redeemable non-controlling interests and non-controlling interests - Additional Information (Details)

Jun. 25, 2019USD ($)installment

Jun. 25, 2019CNY (¥)

Apr. 30, 2021USD ($)

Apr. 30, 2021CNY (¥)

Jul. 31, 2020USD ($)

Jul. 31, 2020CNY (¥)

Apr. 30, 2020USD ($)

Apr. 30, 2020CNY (¥)

Aug. 31, 2019USD ($)

Aug. 31, 2019CNY (¥)

Jun. 30, 2019USD ($)

Jun. 30, 2019CNY (¥)

Jul. 31, 2017USD ($)

Jul. 31, 2017CNY (¥)

Jun. 30, 2017USD ($)

Jun. 30, 2017CNY (¥)

Dec. 31, 2021USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2019CNY (¥)

Dec. 31, 2018USD ($)

Dec. 31, 2018CNY (¥)

Oct. 31, 2021

Sep. 30, 2021

Jun. 25, 2019CNY (¥)installment

Jan. 01, 2019USD ($)

Jul. 31, 2018

Apr. 30, 2018

Dec. 31, 2016

Minority Interest [Line Items]

Payment for acquisition of redeemable non-controlling interests

$ 3,120,583

$ 2,215,392

Consideration fully paid

$ 3,120,583

2,215,392

Redeemable noncontrolling interest carrying amount derecognized

$ 6,678,219

$ 6,393,530

Non-controlling interest sold

595,482

Capital contribution from non-controlling interests shareholders

29,196

Contribution from non-controlling interests shareholders

29,196

Capital injection from non-controlling interests shareholders

595,482

Non-controlling interests

(29,762)

Net loss attributable to non-controlling interest

$ (29,819)

$ (186,240)

(361,657)

If IPO Completed Before June 25, 2020

Minority Interest [Line Items]

Threshold term within which consideration is payble

60 days

60 days

If IPO Is Not Completed Before June 25, 2020

Minority Interest [Line Items]

Threshold term within which consideration is payble

2 years

2 years

Additional Paid-in Capital

Minority Interest [Line Items]

Non-controlling interest sold

2,757

Redeemable Non-Controlling Interests

Minority Interest [Line Items]

Additional paid in capital

1,296,171

Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Minority Interest [Line Items]

Equity interests percentage

2.50%

8.36%

Agreement to acquire equity interest percentage

2.50%

2.50%

Payment for acquisition of redeemable non-controlling interests

$ 5,382,048

¥ 36,999,967

Consideration payable with in fifteen days

2,215,392

¥ 15,230,156

Redeemable non-controlling interests acquisition payables

$ 3,120,583

¥ 21,769,811

Number of equal installments | installment

2

2

Annual interest rate on non-controlling shareholders cash consideration payable noncurrent

8.00%

8.00%

Shanghai Boyi Information Technology Co., Limited

Minority Interest [Line Items]

Equity interests percentage

51.00%

Non-controlling interest sold

$ 0.3

¥ 2

Equity interest sold percentage

51.00%

Non-controlling interests

$ 60

Ranyi, Kangyao and Yiyao

Minority Interest [Line Items]

Net loss attributable to non-controlling interest

$ 236

Ranyi

Minority Interest [Line Items]

Equity interests percentage

51.00%

Kangyao

Minority Interest [Line Items]

Equity interests percentage

51.00%

Yiyao

Minority Interest [Line Items]

Equity interests percentage

51.00%

Ranyao

Minority Interest [Line Items]

Equity interests percentage

90.00%

51.00%

Net loss attributable to non-controlling interest

$ 30,000

Round B Investors | Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Minority Interest [Line Items]

Equity interests percentage

2.50%

Shanghai Jieshi Technology Co.,Limited

Minority Interest [Line Items]

Non-controlling ownership Percentage

100.00%

70.00%

Acquired non-controlling interest percentage

10.00%

10.00%

30.00%

30.00%

Acquisition of non-controlling interest

$ 170,324

¥ 1,200,000

$ 48,704

¥ 300,000

Percentage of non-controlling interest sold

100.00%

100.00%

10.00%

10.00%

Non-controlling interest sold

$ 153,000

¥ 1,000,000

$ 16,235

¥ 100,000

Capital contribution from non-controlling interests shareholders

$ 29,196

¥ 200,000

$ 104,159

¥ 700,000

Shanghai Jieshi Technology Co.,Limited | Accumulated Deficit

Minority Interest [Line Items]

Acquisition of non-controlling interest

$ (23,993)

Non-controlling interest sold

$ 78,404

Shanghai Jieshi Technology Co.,Limited | Additional Paid-in Capital

Minority Interest [Line Items]

Acquisition of non-controlling interest

$ (180,784)

Xianggui

Minority Interest [Line Items]

Contribution from non-controlling interests shareholders

893,223

¥ 6,000,000

Xianggui | Employees

Minority Interest [Line Items]

Capital injection from non-controlling interests shareholders

$ 595,482

¥ 4,000,000

Minority Interest ownership percentage

40.00%

Xianggui | Founder

Minority Interest [Line Items]

Percentage of non-controlling interest sold

60.00%

60.00%

Non-controlling interest sold

$ 521,000

¥ 3,400,000

Redeemable non-controlling in_4

Redeemable non-controlling interests and non-controlling interests - Change in Carrying Amount of Redeemable Non-Controlling Interests (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Redeemable non-controlling interests and non-controlling interests
Net loss attributable to redeemable non-controlling interests	$ (27,068)
Accretion to redemption value of redeemable non-controlling interests	311,757
Acquisition of redeemable non-controlling interests	$ (6,678,219)

Ordinary Share (Details)

Ordinary Share (Details)

Aug. 05, 2021USD ($)$ / sharesshares

Aug. 02, 2018USD ($)shares

Dec. 31, 2021$ / sharesshares

Dec. 31, 2020$ / sharesshares

Nov. 30, 2020shares

May 31, 2020shares

Nov. 30, 2019USD ($)itemshares

Aug. 31, 2018shares

Jul. 31, 2018USD ($)

Sep. 30, 2018shares

Dec. 31, 2021$ / sharesshares

Dec. 31, 2019USD ($)shares

Dec. 31, 2018USD ($)$ / sharesshares

Oct. 23, 2020shares

Apr. 30, 2018

Class Of Stock [Line Items]

Ordinary shares, authorized amount | $

$ 50,000

Cash consideration | $

$ 18,737,426

Consideration received on subscription fee for reorganization purpose | $

$ 9,261,300

6,000,376

Consideration outstanding on subscription fee for reorganization purpose | $

$ 9,261,300

Underwritten Public Offering

Class Of Stock [Line Items]

Net proceeds from IPO | $

$ 8,100,000

Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Class Of Stock [Line Items]

Equity method investment, ownership percentage

2.50%

8.36%

Founders

Class Of Stock [Line Items]

Equity method investment, ownership percentage

8.36%

8.36%

Number of ordinary shares hold to trust

2,846,600

Founders | Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Class Of Stock [Line Items]

Equity method investment, ownership percentage

8.36%

Founders | Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Class Of Stock [Line Items]

Cash consideration | $

$ 15,261,676

ADS | IPO

Class Of Stock [Line Items]

Number of shares issued

10,000,000

4,675,000

Net proceeds from IPO | $

$ 8,100,000

$ 35,000,000

Share price | $ / shares

$ 0.90

ADS | Underwriters' Over Allotment Option

Class Of Stock [Line Items]

Number of shares issued

300,000

ADS | Underwritten Public Offering

Class Of Stock [Line Items]

Number of shares issued

10,000,000

Share price | $ / shares

$ 0.90

Class A Ordinary Shares

Class Of Stock [Line Items]

Common stock, shares authorized

4,924,849,600

4,924,849,600

4,924,849,600

4,880,496,457

Common stock, par value | $ / shares

$ 0.00001

$ 0.00001

$ 0.00001

$ 0.00001

Shares issued upon conversion of preferred shares

20,336,100

Number of shares issued

18,700,000

Number of ordinary shares representing for each American Depositary shares | item

4

Preferred shares, conversion basis

one-for-one basis

Ordinary share voting rights

Each holder of outstanding Class A Ordinary Shares shall be entitled to cast the number of votes equal to the number of whole Class A Ordinary Shares held by such holder and each holder of outstanding Class B Ordinary Shares shall be entitled to cast the number of votes equal to ten times the number of whole Class B Ordinary Shares held by such holder

Conversion of preferred shares to Class A ordinary shares, shares

12,000,000

3,794,784

3,794,784

3,794,784

Ordinary shares, conversion basis

one-for-one basis

Additional ordinary stock shares issued

2,000,000

Common stock, shares issued

133,581,883

69,361,883

133,581,883

Ordinary stock shares vested

1,590,650

Shares issued to extent the awards in relation to the RSUs granted

12,220,000

Class A Ordinary Shares | 2018 Plan

Class Of Stock [Line Items]

Common stock, shares issued

2,000,000

Class A Ordinary Shares | Average Basis

Class Of Stock [Line Items]

Shares issued upon conversion of preferred shares

8,999,999

Preferred shares, conversion basis

1-for-1.13

Class A Ordinary Shares | Underwritten Public Offering

Class Of Stock [Line Items]

Number of shares issued

40,000,000

Class A Ordinary Shares | Founders

Class Of Stock [Line Items]

Number of shares issued

8,880,894

Shares issued upon conversion of preferred shares

9,519,000

9,519,000

Class A Ordinary Shares | Founders | Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Class Of Stock [Line Items]

Temporary equity stock issued during period shares new issues

9,519,000

Class A Ordinary Shares | Founders | Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Class Of Stock [Line Items]

Number of shares issued

9,519,000

Shares issued upon conversion of preferred shares

9,519,000

Class A Ordinary Shares | Founders | Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai") | Third Party Investors

Class Of Stock [Line Items]

Temporary equity stock issued during period shares new issues

8,880,894

Class A Ordinary Shares | ADS | IPO

Class Of Stock [Line Items]

Number of shares issued

40,000,000

Class A-1 Ordinary Shares.

Class Of Stock [Line Items]

Ordinary shares, authorized

9,519,000

Authorized share capital, par value | $ / shares

$ 0.00001

Class A-2 Ordinary Shares.

Class Of Stock [Line Items]

Ordinary shares, authorized

13,663,700

Authorized share capital, par value | $ / shares

$ 0.00001

Class B Ordinary Shares

Class Of Stock [Line Items]

Common stock, shares authorized

71,355,616

71,355,616

71,355,616

75,150,400

Common stock, par value | $ / shares

$ 0.00001

$ 0.00001

$ 0.00001

$ 0.00001

Common stock, shares issued

59,355,616

71,355,615

59,355,616

Class B Ordinary Shares | Founders | Shanghai ECMOHO Health Biotechnology Co. Limited ("ECMOHO Shanghai")

Class Of Stock [Line Items]

Number of shares issued

75,150,400

Class A1 Preferred Shares

Class Of Stock [Line Items]

Conversion of preferred shares to Class A ordinary shares, shares

9,519,000

Class A2 Preferred Shares

Class Of Stock [Line Items]

Conversion of preferred shares to Class A ordinary shares, shares

10,817,100

Series A Preferred Shares

Class Of Stock [Line Items]

Ordinary shares, authorized

21,170,443

Authorized share capital, par value | $ / shares

$ 0.00001

Number of shares issued

7,938,915

7,938,915

Conversion of preferred shares to Class A ordinary shares, shares

7,938,915

(7,938,915)

Series A Preferred Shares | Average Basis

Class Of Stock [Line Items]

Preferred shares, conversion basis

1-for-1.13

Revenues (Details)

Revenues (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenues	$ 130,746,560	$ 304,938,765	$ 329,479,916
Product Sales
Revenues	123,023,190	280,138,505	273,202,495
Products Sales
Revenues	128,040,585	300,155,525	302,098,523
Products Sales | Consignment Arrangement
Revenues	5,017,395	20,017,020	28,896,028
Services
Revenues	$ 2,705,975	$ 4,783,240	$ 27,381,393

Revenues - by Product Category

Revenues - by Product Category (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Total net revenues	$ 130,746,560	$ 304,938,765	$ 329,479,916
Sales Revenue
Total net revenues	128,040,585	300,155,525	302,098,523
Sales Revenue | Health Supplements and Food
Total net revenues	71,390,789	138,269,439	116,975,344
Sales Revenue | Mother and Child Care Products
Total net revenues	49,712,979	118,728,576	131,926,890
Sales Revenue | Personal Care Products
Total net revenues	991,865	25,553,477	24,293,333
Sales Revenue | Others
Total net revenues	$ 5,944,952	$ 17,604,033	$ 28,902,946

Finance expense, net (Details)

Finance expense, net (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Finance expense, net
Interest expense	$ (1,894,531)	$ (2,650,317)	$ (2,605,167)
Interest income	10,614	35,035	91,320
Total	$ (1,883,917)	$ (2,615,282)	$ (2,513,847)

Share-based compensation (Detai

Share-based compensation (Detail) - USD ($)	May 19, 2021	Sep. 30, 2018	Nov. 30, 2019	Jun. 30, 2019	Sep. 30, 2018	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted shares, granted				472,220	3,971,453
Share-based compensation						$ 2,552,318	$ 474,559	$ 1,575,029
Increase in share based compensation expense							$ 15,800		$ 3,600
Percentage of increase in estimate grant date of restricted share units								1.00%	1.00%
Restricted Stock Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted shares, granted						9,635,488	2,048,991	472,220
Share-based compensation						$ 2,552,318	$ 474,559	$ 1,575,029
Unrecognized compensation expenses						$ 2,363,153
Restricted Stock Units (RSUs) | Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Period for recognition						6 months
Restricted Stock Units (RSUs) | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Period for recognition						3 years 3 months
Restricted Stock Units (RSUs) | IPO
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation			$ 209,764
Service Condition
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation, award vesting period						4 years
Stock based compensation, award vesting description						one fourth (1/4) of which vest upon the first anniversary of the stated vesting commencement date and the remaining vest ratably over the following 36 months.
2018 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Valid and effective term		10 years
2018 Plan | Class A Ordinary Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares initially reserved for issuance		11,386,410			11,386,410
2021 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Valid and effective term	10 years
2021 Plan | Restricted Stock Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted shares, granted						9,635,488	2,048,991	472,220
2021 Plan | Class A Ordinary Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares initially reserved for issuance	14,471,750

Share-based compensation - Rest

Share-based compensation - Restricted Share Unit Activities (Detail) - $ / shares	1 Months Ended		12 Months Ended
	Jun. 30, 2019	Sep. 30, 2018	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Restricted Share Units, Granted	472,220	3,971,453
Weighted average Grant Date Fair Value, Outstanding, Beginning balance			$ 1.09	$ 1.98	$ 1.96
Weighted average Grant Date Fair Value, Granted			0.51	0.40	2.64
Weighted average Grant Date Fair Value, Vested			0.52	1.15	1.96
Weighted average Grant Date Fair Value, Forfeited			0.58	1.89	2.13
Weighted average Grant Date Fair Value, Outstanding, Ending balance			$ 0.67	$ 1.09	$ 1.98
Restricted Stock Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Restricted Share Units, Outstanding, Beginning balance			1,755,285	2,663,567	3,971,453
Number of Restricted Share Units, Granted			9,635,488	2,048,991	472,220
Number of Restricted Share Units, Vested			(6,051,761)	(843,990)	(746,660)
Number of Restricted Share Units, Forfeited			(913,018)	(2,113,283)	(1,033,446)
Number of Restricted Share Units, Outstanding, Ending balance			4,425,994	1,755,285	2,663,567

Share-based compensation - Re_2

Share-based compensation - Restricted Share Units Fair Value Assumptions (Detail)	12 Months Ended
	Dec. 31, 2018
Share-based compensation
Expected volatility	50.00%
Risk-free interest rate	4.10%
Expected dividend yield	0.00%
Contractual term	10 years

Share-based compensation - Re_3

Share-based compensation - Restricted Share Units and Ordinary Shares Fair Value at Date of Grants (Detail) - $ / shares	1 Months Ended
	Jun. 30, 2019	Sep. 30, 2018
Share-based compensation
Restricted shares, granted	472,220	3,971,453
Fair value of restricted share units granted with market condition		$ 1.66
Fair value of ordinary shares	$ 2.64	$ 2.06
Discount for Lack of Marketability	4.00%	8.00%
Discount Rate	20.00%	20.00%
Type of Valuation	Contemporaneous	Contemporaneous

Employee benefits (Details)

Employee benefits (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Employee benefits
Amount incurred for employee benefits	$ 1,966,815	$ 1,286,783	$ 3,080,729

Income Taxes (Details)

Income Taxes (Details) $ in Millions	Mar. 16, 2007	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019HKD ($)	Dec. 31, 2018USD ($)
Income Taxes [Line Items]
Effective profit tax rate		5.01%	(0.05%)	11.43%	11.43%
Net income/(loss)		$ (55,685,017)	$ (13,485,152)	$ 1,934,898
Tax loss carryforwards		9,073,657	$ 3,661,528
Carryforwards period for net operating losses under The EIT law			5 years
Valuation allowance		$ 8,861,392	$ 2,971,506	$ 3,039,926		$ 1,139,566
Hong Kong Profits Tax
Income Taxes [Line Items]
Effective profit tax rate			8.25%			16.50%
Net income/(loss)					$ 2
Effective profit tax rate for remainder of the taxable income			16.50%
PRC Enterprise Income Tax
Income Taxes [Line Items]
Effective profit tax rate	25.00%	25.00%
Withholding income tax rate on dividends distributed by foreign investment enterprise		10.00%
Minimum withholding tax rate recognized dividend from FIE		25.00%
PRC Enterprise Income Tax | Minimum
Income Taxes [Line Items]
Withholding tax rate		5.00%

Income Taxes - Effective Income

Income Taxes - Effective Income Tax Rate And PRC Statutory Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Taxes
PRC statutory income tax rates	25.00%	25.00%	25.00%
Change in valuation allowance	10.05%	(0.50%)	86.99%
Effect of permanent differences	(18.25%)	(11.31%)	25.70%
Additional tax deduction for qualified research and development expenses	(1.13%)	(6.33%)	(10.84%)
Effect of tax holiday*		(8.51%)	(115.48%)
Difference in tax rate of subsidiaries outside the PRC	(10.66%)	1.60%	(0.06%)
Total	5.01%	(0.05%)	11.43%

Income Taxes - Effective Inco_2

Income Taxes - Effective Income Tax Rate And PRC Statutory Income Tax Rate - Additional Information (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Line Items]
Corporate income tax rate		50.00%	50.00%
Percent of shares based compensation not taxable	13.90%
shares-based compensation	13.90%
Percent of operating expenses not deductible		7.79%
PRC Enterprise Income Tax
Income Taxes [Line Items]
Percent of shares based compensation not taxable	4.35%	3.52%
shares-based compensation	4.35%	3.52%

Income Taxes - Current and Defe

Income Taxes - Current and Deferred Portions of Income Tax Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Taxes
Current income tax expense	$ 120,366	$ 78	$ 56,898
Deferred tax expense/(benefit)	(3,054,564)	(6,582)	192,741
Income tax expense/(benefit), net	$ (2,934,198)	$ (6,504)	$ 249,639

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Tax loss carry-forwards	$ 9,073,657	$ 3,661,528
Inventory provision	866,536	81,944
Allowance for doubtful accounts	1,627,257	50,503
Unrealized Profit		6,920
Impairment provision for long-term investments	1,213,410
Total deferred tax assets	12,780,860	3,800,895
Less: Valuation allowance	(8,861,392)	(2,971,506)	$ (3,039,926)	$ (1,139,566)
Net deferred tax assets	3,919,468	829,389
Deferred tax liabilities:
Recognition of intangible assets arising from asset acquisition and business combination	(5,052)	(24,684)
Net deferred tax liabilities	$ (5,052)	$ (24,684)

Income Taxes - Valuation Allowa

Income Taxes - Valuation Allowance Movement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Taxes
Beginning balance	$ 2,971,506	$ 3,039,926	$ 1,139,566
Current year additions	7,632,539	3,929,241	2,108,356
Reversal of valuation allowances	(1,742,653)	(3,997,661)	(207,996)
Ending balance	$ 8,861,392	$ 2,971,506	$ 3,039,926

Related Party transactions - Tr

Related Party transactions - Transactions and Balances Due to Related Parties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Transaction with related parties
Repayment of advances to related parties	$ (3,232,578)	$ (5,214,261)	$ (10,593,662)
Proceeds of advances from related parties	2,186,806	3,409,587	9,436,151
Proceeds of borrowings from related parties	11,000,000	10,000,000	6,000,000
Repayment of borrowings from related parties	(11,990,000)	(10,600,000)	(2,000,000)
Reimbursement to related parties	47,880	292,736	$ 331,956
Product sales (iv)	2,115,290	264,824
Purchases (v)	268,009	6,560
Proceeds from sale of equity interests in subsidiaries (Note 3)		710,392
Sale consideration from sale of equity interests in a subsidiary offset with amounts due to related parties (Note 3)		652,401
Gain from sale of equity interests in subsidiaries to related parties recognized to additional paid-in capital (Note 3)	37,331	1,950,871
Balance amount with related parties
Payable due to related parties	(125,164)	(708)
Borrowings and interests due to related parties (ii)	(8,410,000)	(9,400,000)
Accounts payable - related parties	(118,183)	(3,045)
Founders, Members of Founders Immediate Families and Special Purpose Vehicles Controlled by Founders and Shareholders
Balance amount with related parties
Payable due to related parties	$ (125,164)	$ (708)

Related Party transactions - _2

Related Party transactions - Transactions and Balances Due to Related Parties - Additional Information (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Feb. 28, 2021	Jan. 31, 2021	Jan. 01, 2020	Dec. 26, 2019	Nov. 12, 2019	Apr. 11, 2018	Oct. 17, 2017	Sep. 18, 2017
Related Party Transaction [Line Items]
Payables due to related parties		$ 125,164	$ 708
Principle amount of loan				$ 1,000,000
Related parties		2,115,290	264,824
Inventories from related parties		268,009	6,560
Loan Agreements | Founder
Related Party Transaction [Line Items]
Number of shares guaranteed for payment obligations	4,000,000
Founders, Members of Founders Immediate Families and Special Purpose Vehicles Controlled by Founders and Shareholders
Related Party Transaction [Line Items]
Payables due to related parties		125,164	708
Techlong International Investment Limited
Related Party Transaction [Line Items]
Due to related party		$ 6,410,000	$ 7,400,000
Techlong International Investment Limited | Class A-2 (Round B) Preferred Shares
Related Party Transaction [Line Items]
Principle amount of loan								$ 2,000,000	$ 3,000,000	$ 1,500,000	$ 1,500,000
Interest rate of loan						8.00%		8.00%	6.00%	6.00%	6.00%
Techlong International Investment Limited | Class A Ordinary Shares | Loan Agreements
Related Party Transaction [Line Items]
Principle amount of loan	$ 8,000,000
Delta Capital Growth Fund II, L.P
Related Party Transaction [Line Items]
Interest rate of loan				8.00%
Delta Capital Growth Fund II, L.P | Class A Ordinary Shares
Related Party Transaction [Line Items]
Principle amount of loan					$ 2,000,000		$ 2,000,000
Interest rate of loan					10.00%		10.00%

Basic and diluted net earning_3

Basic and diluted net earnings(loss) per share - Basic Earnings(Loss) per Share and Diluted Earnings(Loss) per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Numerator:
Net income/(loss)	$ (55,655,198)	$ (13,298,912)	$ 2,296,555
Accretion on convertible redeemable preferred shares to redemption value (Note 19)			(1,022,461)
Accretion to redemption value of redeemable non-controlling interests (Note 20)			(311,757)
Net (loss)/income attributable to ECMOHO Limited's ordinary shareholders	(55,655,198)	(13,298,912)	962,337
Net income/(loss) attributable to ordinary shareholders-Diluted	$ (55,655,198)	$ (13,298,912)	$ 962,337
Denominator:
Denominator for basic earnings/(loss) per ADS weighted-average ADS outstanding	158,969,475	139,619,496	98,104,216
Dilutive impact of restricted share units			547,469
Denominator for dilutive earnings/(loss) per share weighted-average ADS outstanding	158,969,475	139,619,496	115,644,864
Basic earnings/(loss) per ordinary share:	$ (0.35)	$ (0.10)	$ 0.01
Diluted earnings/(loss) per ordinary share:	$ (0.35)	$ (0.10)	$ 0.01
ADS
Denominator:
Denominator for basic earnings/(loss) per ADS weighted-average ADS outstanding	39,742,369	34,904,874	24,526,054
Denominator for dilutive earnings/(loss) per share weighted-average ADS outstanding	39,742,369	34,904,874	28,911,216
Basic earnings/(loss) per ordinary share:	$ (1.40)	$ (0.38)	$ 0.04
Diluted earnings/(loss) per ordinary share:	$ (1.40)	$ (0.38)	$ 0.03
Restricted Stock Units (RSUs)
Denominator:
Denominator for basic earnings/(loss) per ADS weighted-average ADS outstanding	2,702,672	901,997	164,279
Restricted Stock Units (RSUs) | ADS
Denominator:
Denominator for basic earnings/(loss) per ADS weighted-average ADS outstanding	675,668	225,499	41,070
Class A-1 Ordinary Shares.
Denominator:
Dilutive impact of preferred shares conversion			7,954,232
Class A-2 Ordinary Shares.
Denominator:
Dilutive impact of preferred shares conversion			9,038,947

Basic and diluted net earning_4

Basic and diluted net earnings(loss) per share - Additional Information (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share Basic And Diluted [Line Items]
Weighted average number of shares	158,969,475	139,619,496	98,104,216
Restricted Stock Units (RSUs)
Earnings Per Share Basic And Diluted [Line Items]
Weighted average number of shares	2,702,672	901,997	164,279

Basic and diluted net earning_5

Basic and diluted net earnings(loss) per share - Shares Excluded from Diluted Computation (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Preferred Shares
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Weighted average			6,633,889
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Weighted average	3,857,574	671,551

Commitments and contingencies (

Commitments and contingencies (Details) ¥ in Thousands	Jan. 10, 2019USD ($)	Jan. 10, 2019CNY (¥)	Jul. 31, 2019USD ($)	Jul. 31, 2019CNY (¥)	Oct. 31, 2018USD ($)	Oct. 31, 2018CNY (¥)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2019CNY (¥)
Products Sales
Loss Contingencies [Line Items]
Overall decrease in revenues							$ 128,000,000	$ 300,200,000
Decrease in revenues (Percentage)								57.30%
Services
Loss Contingencies [Line Items]
Overall decrease in revenues							2,700,000	$ 4,800,000
Decrease in revenues (Percentage)								43.40%
Capital commitment
Loss Contingencies [Line Items]
Purchase commitments							0	$ 0
Purchase commitments
Loss Contingencies [Line Items]
Purchase commitments							0	$ 0
COVID-19
Loss Contingencies [Line Items]
Overall decrease in revenues							$ 24,500,000
Pending Litigation | Joint Venture Partners
Loss Contingencies [Line Items]
Amount of litigation claim on damages against other party					$ 1,050,000	¥ 7,190
Amount of litigation counterclaim on damages by other party	$ 470,000	¥ 3,250
Judicial Ruling | Joint Venture Partners
Loss Contingencies [Line Items]
Amount of damages awarded			$ 470,000	¥ 3,250
Provision made for loss contingency									$ 470,000	¥ 3,250

Subsequent events (Detail)

Subsequent events (Detail) - USD ($)	1 Months Ended
	Apr. 30, 2022	Mar. 31, 2022	Nov. 30, 2019	Feb. 28, 2022	Dec. 31, 2021	Feb. 28, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Principle amount						$ 1,000,000
Distribution Agreement	$ 17,100,000				$ 17,100,000
Class A Ordinary Shares
Subsequent Event [Line Items]
Common stock, shares issued					133,581,883		69,361,883
Number of shares issued			18,700,000
Subsequent Event | Delta Capital Growth Fund II, L.P
Subsequent Event [Line Items]
Principle amount				$ 1,000,000
Annual interest rates				10.00%
Subsequent Event | 2021 Plan
Subsequent Event [Line Items]
Number of shares issued	5,000,000	5,000,000

Restricted net assets (Details)

Restricted net assets (Details) - Consolidated VIEs and VIE's Subsidiary - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Restricted Net Assets Disclosure [Line Items]
Percentage of transfer of net income after tax to statutory general reserve	10.00%
Percentage of reserve funds that reached registered capital	50.00%
Total restricted net assets	$ 34,109,123	$ 24,762,927

CONDENSED FINANCIAL INFORMATION

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY BALANCE SHEETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 43,623,588	$ 45,284,308	$ 49,098,841
Prepayments and other current assets	5,522,853	9,200,238
Total current assets	87,127,092	130,399,278
Total assets	93,554,436	142,627,909
Current liabilities
Accrued liabilities and other current liabilities (including accrued liabilities and other current liabilities of the consolidated VIEs and VIE's subsidiary without recourse to the Group of US$ 122,915 and US$223,106 as of December 31, 2020 and 2021, respectively)	3,857,671	5,038,861
Amounts due to related parties	8,535,164	9,400,708
Total current liabilities	63,891,668	61,110,666
Total liabilities	64,667,810	63,074,235
Commitments and contingencies (Note 29)
Shareholders' equity:
Accumulated other comprehensive (loss)/income	(1,522,824)	4,037,628
Accumulated deficit	(88,510,247)	(32,855,049)
Total ECMOHO Limited shareholders' equity	28,916,388	79,553,674
Total liabilities and shareholders' equity	93,554,436	142,627,909
Class A Ordinary Shares
Shareholders' equity:
Ordinary Shares	$ 1,335	$ 693
Common stock, par value	$ 0.00001	$ 0.00001		$ 0.00001
Common stock, shares authorized	4,924,849,600	4,924,849,600		4,880,496,457
Common stock, shares issued	133,581,883	69,361,883
Common stock, shares outstanding	133,581,883	69,361,883
Class B Ordinary Shares
Shareholders' equity:
Ordinary Shares	$ 594	$ 714
Common stock, par value	$ 0.00001	$ 0.00001		$ 0.00001
Common stock, shares authorized	71,355,616	71,355,616		75,150,400
Common stock, shares issued	59,355,616	71,355,615
Common stock, shares outstanding	59,355,616	71,355,615
ECMOHO LIMITED
Current assets
Cash and cash equivalents	$ 35,701,882	$ 37,473,282
Prepayments and other current assets	59,115,105	39,954,153
Total current assets	94,816,987	77,427,435
Investments in subsidiaries, VIEs and VIEs' subsidiary		10,671,658
Total assets	94,816,987	88,099,093
Current liabilities
Accrued liabilities and other current liabilities (including accrued liabilities and other current liabilities of the consolidated VIEs and VIE's subsidiary without recourse to the Group of US$ 122,915 and US$223,106 as of December 31, 2020 and 2021, respectively)	14,353,300	4,441,419
Amounts due to related parties	3,572,500	3,850,000
Total current liabilities	17,925,800	8,291,419
Deficit of investments in subsidiaries, VIEs and VIEs' subsidiary	47,974,799
Total liabilities	65,900,599	8,291,419
Commitments and contingencies (Note 29)
Shareholders' equity:
Additional paid in capital	118,947,530	108,369,688
Accumulated other comprehensive (loss)/income	(1,522,824)	4,291,628
Accumulated deficit	(88,510,247)	(32,855,049)
Total ECMOHO Limited shareholders' equity	28,916,388	79,807,674
Total liabilities and shareholders' equity	94,816,987	88,099,093
ECMOHO LIMITED | Class A Ordinary Shares
Shareholders' equity:
Ordinary Shares	$ 1,335	$ 693
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	4,924,849,600	4,924,849,600
Common stock, shares issued	133,581,883	69,361,883
Common stock, shares outstanding	133,581,833	69,361,883
ECMOHO LIMITED | Class B Ordinary Shares
Shareholders' equity:
Ordinary Shares	$ 594	$ 714
Common stock, par value	$ 0.00001
Common stock, shares authorized	71,355,616	71,355,616
Common stock, shares issued	59,355,616	71,355,615
Common stock, shares outstanding	59,355,616	71,355,615

CONDENSED FINANCIAL INFORMATI_2

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY - STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME(LOSS) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating expenses:
Fulfillment expenses	$ 9,239,241	$ 14,398,579	$ 16,956,520
Sales and marketing	27,859,522	45,753,811	40,205,943
General and administrative	18,759,164	11,036,905	8,496,574
Research and development	1,052,361	1,105,535	1,808,422
Total operating expenses	64,177,884	72,294,830	67,432,698
Loss from operations	(56,180,028)	(13,655,691)	4,616,144
Finance expense, net	(1,883,917)	(2,615,282)	(2,513,847)
Foreign exchange gain, net	(860,799)	979,103	(392,955)
Net Income/(loss)	(55,685,017)	(13,485,152)	1,934,898
Less: Accretion on Series A convertible redeemable preferred shares to redemption value			(1,022,461)
Net (loss)/income attributable to ECMOHO Limited's ordinary shareholders	(55,655,198)	(13,298,912)	962,337
Net income/(loss)	(55,655,198)	(13,298,912)	2,296,555
Foreign currency translation adjustment, net of nil tax	(5,560,395)	6,360,165	(887,407)
Foreign currency translation adjustment tax portion	0	0	0
Comprehensive income/(loss) attributable to ECMOHO Limited	(61,215,650)	(6,996,649)	1,452,289
ECMOHO LIMITED
Operating expenses:
Fulfillment expenses	(81,802)	(40,898)
Sales and marketing	(1,491,912)	(192,685)
General and administrative	(2,149,580)	(1,538,732)	(616,906)
Research and development	(107,835)	(28,740)
Total operating expenses	(3,831,129)	(1,801,055)	(616,906)
Loss from operations	(3,831,129)	(1,801,055)	(616,906)
Finance expense, net	(234,038)	(264,176)
Foreign exchange gain, net	294,578	103,132
Other income	160,459
Equity in income(loss) of subsidiaries and VIEs	(52,045,068)	(11,336,812)	2,601,704
Net Income/(loss)	(55,655,198)	(13,298,912)	1,984,798
Net (loss)/income attributable to ECMOHO Limited's ordinary shareholders	(55,655,198)	(13,298,912)	962,337
Net income/(loss)	(55,655,198)	(13,298,912)	1,984,798
Foreign currency translation adjustment, net of nil tax	(5,560,452)	6,302,263	(844,266)
Foreign currency translation adjustment tax portion	0	0	0
Comprehensive income/(loss) attributable to ECMOHO Limited	(61,215,650)	(6,996,649)	1,140,532
Accretion to redemption value of redeemable non-controlling interests	$ 0	$ 0	311,757
ECMOHO LIMITED | Series A Convertible Redeemable Preferred Shares
Operating expenses:
Less: Accretion on Series A convertible redeemable preferred shares to redemption value			$ (1,022,461)

CONDENSED FINANCIAL INFORMATI_3

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY - STATEMENTS OF CASH FLOWS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Net cash used in operating activities	$ 4,078,545	$ 21,600,717	$ (14,188,945)
Net cash used in investing activities	(1,074,088)	(6,643,839)	(813,007)
Net cash provided by financing activities	(718,138)	(22,786,168)	54,337,056
Net change in cash, cash equivalents and restricted cash	(1,660,720)	(5,814,587)	38,134,036
Cash, cash equivalents and restricted cash at beginning of year	45,284,308	51,098,895	12,964,859
Cash, cash equivalents and restricted cash at end of year	43,623,588	45,284,308	51,098,895
ECMOHO LIMITED
Net cash used in operating activities	(10,306,884)	(8,381,595)	(567,446)
Net cash used in investing activities			(10,502,538)
Net cash provided by financing activities	7,785,477	80,767	54,872,326
Net change in cash, cash equivalents and restricted cash	(2,521,407)	(8,300,828)	43,802,342
Cash, cash equivalents and restricted cash at beginning of year	37,473,282	43,806,283	3,941
Cash, cash equivalents and restricted cash at end of year	$ 35,701,882	$ 37,473,282	$ 43,806,283