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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington
D.C. 20549
FORM
10-Q
☒ |
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 |
For
the quarterly period ended June 30, 2023
☐ |
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 |
For
the transition period from ______ to _____
Commission
File Number 001-40734
AERWINS
TECHNOLOGIES INC.
(Exact
Name of Registrant as Specified in its Charter)
Delaware |
|
86-2049355 |
(State
or Other Jurisdiction
of
Incorporation or Organization) |
|
(I.R.S.
Employer
Identification
No.) |
|
|
|
Shiba
Koen Annex 6 f, 1-8, Shiba Koen 3-chome, Minato-ku, Tokyo, Japan |
|
105-0011 |
(Address
of Principal Executive Offices) |
|
(Zip
Code) |
+813-6409-6761
(Registrant’s
Telephone Number, Including Area Code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common
Stock, $0.000001 par value per share |
|
AWIN |
|
The
Nasdaq Stock Market LLC |
Redeemable
Warrants, each whole warrant exercisable for one share of Common Stock at an exercise price of $11.50 per share |
|
AWINW |
|
The
Nasdaq Stock Market LLC |
Securities
registered pursuant to Section 12(g) of the Act:
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large
accelerated filer |
☐ |
Accelerated
filer |
☐ |
Non-accelerated
filer |
☒ |
Smaller
reporting company |
☒ |
Emerging
growth company |
☒ |
|
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
There
were [62,688,215] shares of the registrant’s common stock, $0.0001 par value per share, outstanding as of August 21, 2023.
TABLE
OF CONTENTS
CAUTIONARY
STATEMENT REGARDING FORWARD-LOOKING STATEMENTS
This
Quarterly Report on Form 10-Q and the documents incorporated herein by reference contain forward-looking statements. Such forward-looking
statements are based on current expectations, estimates and projections about AERWINS Technologies Inc.’s industry, management
beliefs, and assumptions made by management. Words such as “anticipates,” “expects,” “intends,” “plans,”
“believes,” “seeks,” “estimates,” variations of such words and similar expressions are intended to
identify such forward-looking statements. These statements are not guarantees of future performance and are subject to certain risks,
uncertainties and assumptions that are difficult to predict; therefore, actual results and outcomes may differ materially from what is
expressed or forecasted in any such forward-looking statements. Although we believe the expectations reflected in our forward-looking
statements are based upon reasonable assumptions, it is not possible to foresee or identify all factors that could have a material effect
on the future financial performance of the Company. The forward-looking statements in this Quarterly Report on Form 10-Q are made on
the basis of management’s assumptions and analyses, as of the time the statements are made, in light of their experience and perception
of historical conditions, expected future developments and other factors believed to be appropriate under the circumstances. Except as
otherwise required by the federal securities laws, we disclaim any obligation or undertaking to publicly release any updates or revisions
to any forward-looking statement contained in this Quarterly Report on Form 10-Q and the information incorporated by reference in this
Quarterly Report on Form 10-Q to reflect any change in our expectations with regard thereto or any change in events, conditions or circumstances
on which any statement is based.
PART
I-FINANCIAL INFORMATION
ITEM
1. FINANCIAL STATEMENTS
AERWINS
TECHNOLOGIES INC.
CONSOLIDATED
BALANCE SHEET
| |
June 30, | | |
December 31, | |
| |
2023 | | |
2022 | |
| |
(unaudited) | | |
| |
ASSETS | |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash and cash equivalents | |
$ | 35,359 | | |
$ | 1,278,026 | |
Notes receivable | |
| - | | |
| 3,488 | |
Accounts receivable, net | |
| 159,278 | | |
| 980,688 | |
Others receivable | |
| 802,438 | | |
| 2,089,921 | |
Advances and prepayments to suppliers | |
| 2,921,394 | | |
| 611,959 | |
Inventory | |
| 1,538,563 | | |
| 2,687,092 | |
Escrow deposit | |
| - | | |
| 575,000 | |
Total current assets | |
| 5,457,032 | | |
| 8,226,174 | |
| |
| | | |
| | |
Long-term Assets | |
| | | |
| | |
Property and equipment, net | |
| - | | |
| 1,390,547 | |
Intangible assets, net | |
| - | | |
| 150,576 | |
Investment-equity method | |
| 893,922 | | |
| 997,470 | |
Operating lease right-of-use assets | |
| - | | |
| 693,474 | |
Long-term loans receivable | |
| 98,294 | | |
| 107,735 | |
Other non-current assets | |
| 184,232 | | |
| 213,370 | |
Total long-term assets | |
| 1,176,448 | | |
| 3,553,172 | |
| |
| | | |
| | |
Total Assets | |
$ | 6,633,480 | | |
$ | 11,779,346 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) | |
| | | |
| | |
Current Liabilities: | |
| | | |
| | |
Short-term loans payable | |
$ | 207,656 | | |
$ | - | |
Short-term loans payable, related party | |
| 692,185 | | |
| - | |
Short-term loans payable | |
| 692,185 | | |
| - | |
Accounts payable | |
| 6,320,552 | | |
| 3,333,675 | |
Accounts payable, related party | |
| 312,424 | | |
| - | |
Accounts payable | |
| 312,424 | | |
| - | |
Notes payable | |
| 1,480,000 | | |
| - | |
Others payable | |
| 438,883 | | |
| 230,060 | |
Accrued expenses | |
| 863,561 | | |
| 402,036 | |
Contract liabilities | |
| 737,980 | | |
| 1,104,582 | |
Current portion of long-term loans | |
| 166,332 | | |
| 54,624 | |
Finance leases liabilities-current | |
| 85,025 | | |
| 102,114 | |
Operating leases liabilities-current | |
| 228,175 | | |
| 293,710 | |
Other current liabilities | |
| - | | |
| 380,344 | |
Total Current Liabilities | |
| 11,532,773 | | |
| 5,901,145 | |
| |
| | | |
| | |
Longer-term liabilities | |
| | | |
| | |
Long-term loans | |
| 2,836,367 | | |
| 3,259,237 | |
Warrant liabilities | |
| 1,255,795 | | |
| - | |
Derivative liability | |
| 1,456,641 | | |
| - | |
Long-term convertible promissory note, net | |
| 456,677 | | |
| - | |
Finance leases liabilities-non-current | |
| 57,527 | | |
| 87,056 | |
Operating leases liabilities-non-current | |
| 244,238 | | |
| 397,720 | |
Other long-term liabilities | |
| 165,509 | | |
| 225,284 | |
Total long-term liabilities | |
| 6,472,754 | | |
| 3,969,297 | |
| |
| | | |
| | |
Total Liabilities | |
| 18,005,527 | | |
| 9,870,442 | |
| |
| | | |
| | |
Stockholders’ Equity (Deficit): | |
| | | |
| | |
Common stock, par value $0.000001,
400,000,000 shares authorized; 61,409,146
and 46,929,065 shares issued
and outstanding, respectively* | |
| 61 | | |
| 47 | |
Preferred stock, par value $0.000001, 20,000,000 shares authorized; No shares issued and outstanding | |
| - | | |
| - | |
Additional Paid-in capital | |
| 53,523,392 | | |
| 49,299,343 | |
Retained earnings (Accumulated deficiency) | |
| (65,695,768 | ) | |
| (46,472,904 | ) |
Treasury stock | |
| (575,000 | ) | |
| - | |
Accumulated other comprehensive income (loss) | |
| 1,375,268 | | |
| (917,582 | ) |
Stockholders’ Equity (Deficit) | |
| (11,372,047 | ) | |
| 1,908,904 | |
Total Liabilities and Stockholders’ Equity (Deficit) | |
$ | 6,633,480 | | |
$ | 11,779,346 | |
See
Notes to Consolidated Financial Statements (unaudited)
AERWINS
TECHNOLOGIES INC.
CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
| |
For the six months ended June 30, | | |
For the six months ended June 30, | | |
For the three months ended June 30, | | |
For
the three months ended June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
|
|
(unaudited) | |
Revenues | |
$ | 457,753 | | |
$ | 1,934,118 | | |
$ | 25,703 | | |
$ | 321,171 | |
Cost of revenues | |
| 600,280 | | |
| 2,047,280 | | |
| 265,680 | | |
| 425,962 | |
Gross profit (loss) | |
| (142,527 | ) | |
| (113,162 | ) | |
| (239,977 | ) | |
| (104,791 | ) |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Selling expenses | |
| 63,525 | | |
| 59,526 | | |
| 26,492 | | |
| 56,624 | |
General and administrative expenses | |
| 10,108,287 | | |
| 2,722,078 | | |
| 4,215,208 | | |
| 1,462,361 | |
Research and development expenses | |
| 6,795,396 | | |
| 4,484,102 | | |
| 4,751,800 | | |
| 2,208,964 | |
Total operating expenses | |
| 16,967,208 | | |
| 7,265,706 | | |
| 8,993,500 | | |
| 3,727,949 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (17,109,735 | ) | |
| (7,378,868 | ) | |
| (9,233,477 | ) | |
| (3,832,740 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income (expenses): | |
| | | |
| | | |
| | | |
| | |
Interest income (expenses), net | |
| (484,950 | ) | |
| (13,841 | ) | |
| (478,082 | ) | |
| (6,375 | ) |
Gain(Loss) on foreign currency transaction | |
| (10,420 | ) | |
| 88,539 | | |
| 585 | | |
| 41,591 | |
Gain(Loss) on disposal of fixed assets | |
| (1,191 | ) | |
| - | | |
| 18,513 | | |
| - | |
Impairment on fixed assets | |
| (1,565,853 | ) | |
| - | | |
| (1,565,853 | ) | |
| - | |
Equity in earnings of investee | |
| (11,640 | ) | |
| 10,736 | | |
| (17,816 | ) | |
| (10,037 | ) |
Gain on sale of investment securities | |
| - | | |
| 451,154 | | |
| - | | |
| 451,154 | |
Gain on fair value adjustments of warrant | |
| 1,199,672 | | |
| - | | |
| 1,113,421 | | |
| - | |
Gain on fair value adjustment of derivative | |
| 595,673 | | |
| | | |
| 595,673 | | |
| | |
Derivative expense | |
| (1,088,477 | ) | |
| - | | |
| (1,088,477 | ) | |
| - | |
Other income (expenses), net | |
| 100,555 | | |
| 293,863 | | |
| (82,333 | ) | |
| (13,409 | ) |
Total other income (expenses) | |
| (1,266,631 | ) | |
| 830,451 | | |
| (1,504,369 | ) | |
| 462,924 | |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Income tax benefit (expense) | |
| - | | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
Net loss | |
| | | |
| | | |
| | | |
| | |
Less: net loss attributable to non-controlling interest | |
| | | |
| | | |
| | | |
| | |
Net loss from continuing operations | |
| (18,376,366 | ) | |
| (6,548,417 | ) | |
| (10,737,846 | ) | |
| (3,369,816 | ) |
| |
| | | |
| | | |
| | | |
| | |
Discontinued operations (Note 23) | |
| | | |
| | | |
| | | |
| | |
Loss from discontinued operations | |
| (846,499 | ) | |
| (679,519 | ) | |
| (683,474 | ) | |
| (466,117 | ) |
Loss on discontinued operations | |
| (846,499 | ) | |
| (679,519 | ) | |
| (683,474 | ) | |
| (466,117 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net loss | |
$ | (19,222,865 | ) | |
$ | (7,227,936 | ) | |
$ | (11,421,320 | ) | |
$ | (3,835,933 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other comprehensive income: | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| 2,292,850 | | |
| (1,680,395 | ) | |
| 2,347,977 | | |
| (1,485,139 | ) |
| |
| | | |
| | | |
| | | |
| | |
Total comprehensive loss | |
$ | (16,930,015 | ) | |
$ | (8,908,331 | ) | |
$ | (9,073,343 | ) | |
$ | (5,321,072 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net loss per common share from continuing operations | |
| | | |
| | | |
| | | |
| | |
Basic | |
$ | (0.33 | ) | |
$ | (0.15 | ) | |
$ | (0.19 | ) | |
$ | (0.08 | ) |
Diluted | |
$ | (0.33 | ) | |
$ | (0.15 | ) | |
$ | (0.19 | ) | |
$ | (0.08 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net loss per common share from discontinued operations | |
| | | |
| | | |
| | | |
| | |
Basic | |
$ | (0.02 | ) | |
$ | (0.02 | ) | |
$ | (0.01 | ) | |
$ | (0.01 | ) |
Diluted | |
$ | (0.02 | ) | |
$ | (0.02 | ) | |
$ | (0.01 | ) | |
$ | (0.01 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average common shares outstanding* | |
| | | |
| | | |
| | | |
| | |
Basic * | |
| 54,957,819 | | |
| 42,712,850 | | |
| 56,871,014 | | |
| 43,509,237 | |
Effect of dilutive securities * | |
| | | |
| | | |
| | | |
| | |
Convertible debt * | |
| 1,742,620 | | |
| - | | |
| 3,466,090 | | |
| - | |
Conversion of option warrants * | |
| 11,197,594 | | |
| 4,291,180 | | |
| 13,102,497 | | |
| 3,612,510 | |
Diluted * | |
| 67,898,033 | | |
| 47,004,030 | | |
| 73,439,601 | | |
| 47,121,747 | |
See
Notes to Consolidated Financial Statements (unaudited)
AERWINS
TECHNOLOGIES INC.
CONSOLIDATED
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (DEFICIENCY)
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit) | | |
Stock | | |
Income | | |
Totals | |
| |
Common Stock | | |
Preferred stock | | |
| | |
| | |
| | |
| | |
| |
| |
400,000,000 authorized | | |
20,000,000 authorized | | |
Additional | | |
Retained | | |
| | |
Accumulated | | |
| |
| |
$0.000001
Par Value | | |
$0.000001 Par
Value | | |
Paid-in (Registered) | | |
Earnings (Accumulated | | |
Treasury | | |
Other Comprehensive | | |
| |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit) | | |
Stock | | |
Income | | |
Totals | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance at January 1, 2022 | |
| 41,206,803 | | |
$ | 41 | | |
| - | | |
$ | - | | |
$ | 32,288,699 | | |
$ | (31,993,085 | ) | |
$ | - | | |
$ | (238,057 | ) | |
$ | 57,598 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Corporate bond conversion | |
| 2,034,611 | | |
| 2 | | |
| - | | |
| - | | |
| 8,399,182 | | |
| - | | |
| - | | |
| - | | |
| 8,399,184 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (3,392,003 | ) | |
| - | | |
| - | | |
| (3,392,003 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other comprehensive income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (195,256 | ) | |
| (195,256 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balances at March 31, 2022 (unaudited) | |
| 43,241,414 | | |
$ | 43 | | |
| - | | |
$ | - | | |
$ | 40,687,881 | | |
$ | (35,385,088 | ) | |
$ | - | | |
$ | (433,313 | ) | |
$ | 4,869,523 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock | |
| 1,709,541 | | |
| 2 | | |
| - | | |
| - | | |
| 2,715,194 | | |
| - | | |
| - | | |
| - | | |
| 2,715,196 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock upon exercise of stock options | |
| 351,310 | | |
| 0 | | |
| - | | |
| - | | |
| 367,277 | | |
| - | | |
| - | | |
| - | | |
| 367,277 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (3,835,933 | ) | |
| - | | |
| - | | |
| (3,835,933 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other comprehensive income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,485,139 | ) | |
| (1,485,139 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balances at June 30, 2022 (unaudited) | |
| 45,302,265 | | |
$ | 45 | | |
| - | | |
$ | - | | |
$ | 43,770,352 | | |
$ | (39,221,021 | ) | |
$ | - | | |
$ | (1,918,452 | ) | |
$ | 2,630,924 | |
| |
Common Stock | | |
Preferred stock | | |
| | |
| | |
| | |
| | |
| |
| |
400,000,000 authorized | | |
20,000,000 authorized | | |
Additional | | |
Retained | | |
| | |
Accumulated | | |
| |
| |
$0.000001 Par
Value | | |
$0.000001 Par
Value | | |
Paid-in (Registered) | | |
Earnings (Accumulated | | |
Treasury | | |
Other Comprehensive | | |
| |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit) | | |
Stock | | |
Income | | |
Totals | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance at January 1, 2023 | |
| 46,929,065 | | |
$ | 47 | | |
| - | | |
$ | - | | |
$ | 49,299,343 | | |
$ | (46,472,904 | ) | |
$ | - | | |
$ | (917,582 | ) | |
$ | 1,908,904 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock prior to the closing of Business Combination | |
| 5,000,000 | | |
| 5 | | |
| - | | |
| - | | |
| (1,156,124 | ) | |
| - | | |
| - | | |
| - | | |
| (1,156,119 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Reverse recapitalization | |
| 3,740,187 | | |
| 4 | | |
| - | | |
| - | | |
| (878,120 | ) | |
| - | | |
| - | | |
| - | | |
| (878,116 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock warrants for services | |
| 413,103 | | |
| 0 | | |
| - | | |
| - | | |
| 4,338,298 | | |
| - | | |
| - | | |
| - | | |
| 4,338,298 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Acquisition of treasury stock | |
| 57,500 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (575,000 | ) | |
| - | | |
| (575,000 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (7,801,544 | ) | |
| - | | |
| - | | |
| (7,801,544 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other comprehensive income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (55,127 | ) | |
| (55,127 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balances at March 31, 2023 | |
| 56,139,855 | | |
$ | 56 | | |
| - | | |
$ | - | | |
$ | 51,603,397 | | |
$ | (54,274,448 | ) | |
$ | (575,000 | ) | |
$ | (972,709 | ) | |
$ | (4,218,704 | ) |
Begining balances, value | |
| 56,139,855 | | |
$ | 56 | | |
| - | | |
$ | - | | |
$ | 51,603,397 | | |
$ | (54,274,448 | ) | |
$ | (575,000 | ) | |
$ | (972,709 | ) | |
$ | (4,218,704 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock for services | |
| 5,269,291 | | |
| 5 | | |
| - | | |
| - | | |
| 1,919,995 | | |
| - | | |
| - | | |
| - | | |
| 1,920,000 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (11,421,320 | ) | |
| - | | |
| - | | |
| (11,421,320 | ) |
Net income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (11,421,320 | ) | |
| - | | |
| - | | |
| (11,421,320 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other comprehensive income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| | | |
| 2,347,977 | | |
| 2,347,977 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balances at June 30, 2023 | |
| 61,409,146 | | |
$ | 61 | | |
| - | | |
$ | - | | |
$ | 53,523,392 | | |
$ | (65,695,768 | ) | |
$ | (575,000 | ) | |
$ | 1,375,268 | | |
$ | (11,372,047 | ) |
Ending balances, value | |
| 61,409,146 | | |
$ | 61 | | |
| - | | |
$ | - | | |
$ | 53,523,392 | | |
$ | (65,695,768 | ) | |
$ | (575,000 | ) | |
$ | 1,375,268 | | |
$ | (11,372,047 | ) |
*
Retrospectively restated for effect of the business combination on February 6, 2023.
See
Notes to Consolidated Financial Statements (unaudited)
AERWINS
TECHNOLOGIES INC.
CONSOLIDATED
STATEMENTS OF CASH FLOWS
| |
2023 | | |
2022 | |
| |
For the Six Months ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | |
| |
(unaudited) | | |
(unaudited) | |
CASH FLOWS FROM OPERATING ACTIVITIES | |
| | | |
| | |
Net income (loss) | |
$ | (19,222,865 | ) | |
$ | (7,227,936 | ) |
Net income (loss) from discontinued operations | |
| (846,499 | ) | |
| (679,519 | ) |
Net income (loss) from continuing operations | |
| (18,376,366 | ) | |
| (6,548,417 | ) |
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities: | |
| | | |
| | |
Depreciation expenses | |
| 187,054 | | |
| 141,406 | |
Amortization expenses | |
| 23,541 | | |
| 27,060 | |
Interest expense | |
| 435,072 | | |
| - | |
Non-cash lease expense | |
| 205,103 | | |
| 169,666 | |
Share-based compensation | |
| 3,658,298 | | |
| - | |
Change in fair value of warrant liabilities | |
| (1,199,672 | ) | |
| - | |
Change in fair value of derivative liability | |
| (595,673 | ) | |
| - | |
Revert of bad debt expenses | |
| 7,256 | | |
| (691 | ) |
Impairment loss | |
| 1,565,853 | | |
| - | |
Loss on disposal of fixed assets | |
| 1,191 | | |
| 176 | |
Gain on sale of investment securities | |
| - | | |
| (451,154 | ) |
Equity in earnings of investee | |
| 11,640 | | |
| (10,736 | ) |
Derivative Expense | |
| 1,088,477 | | |
| - | |
| |
| | | |
| | |
Decrease (Increase) in operating assets: | |
| | | |
| | |
Accounts receivable | |
| (25,369 | ) | |
| (198,989 | ) |
Others Receivable | |
| 1,215,560 | | |
| (501,927 | ) |
Prepaid expenses | |
| (36,368 | ) | |
| (4,916 | ) |
Advances and prepayments to suppliers | |
| 131,687 | | |
| (87,865 | ) |
Inventory | |
| 769,273 | | |
| (29,642 | ) |
Other non current assets | |
| 11,180 | | |
| 8,810 | |
| |
| | | |
| | |
Increase (Decrease) in operating liabilities: | |
| | | |
| | |
Accounts payable | |
| 2,871,733 | | |
| (731,438 | ) |
Notes payable | |
| 4,825 | | |
| - | |
Others payable | |
| 291,147 | | |
| (75,836 | ) |
Accrued expenses | |
| 428,615 | | |
| 85,351 | |
Deferred revenue | |
| (288,338 | ) | |
| 269,441 | |
Operating lease liabilities-current | |
| (9,652 | ) | |
| (34,097 | ) |
Warrant liabilities | |
| - | | |
| (68,023 | ) |
Other current liabilities | |
| (371,592 | ) | |
| - | |
Operating lease liabilities-Non-current | |
| (148,243 | ) | |
| (134,547 | ) |
Other non-current liabilities | |
| (42,869 | ) | |
| (154,616 | ) |
Net cash provided (used) by continuing operations | |
| (8,186,637 | ) | |
| (8,330,984 | ) |
Net cash provided (used) by discontinued operations | |
| 29,233 | | |
| (706,552 | ) |
Net cash provided (used) by operating activities | |
| (8,157,404 | ) | |
| (9,037,536 | ) |
| |
| | | |
| | |
CASH FLOWS FROM INVESTING ACTIVITIES | |
| | | |
| | |
Purchase of fixed assets | |
| (20,757 | ) | |
| (22,407 | ) |
Purchase of intangible assets | |
| (36,186 | ) | |
| (26,062 | ) |
Proceeds from disposal of investments | |
| - | | |
| 487,427 | |
Repayment of loans receivable | |
| - | | |
| 16,248 | |
Net cash provided (used) by continuing operations | |
| (56,943 | ) | |
| 455,206 | |
Net cash provided (used) by discontinued operations | |
| (5,245 | ) | |
| (45,171 | ) |
Net cash (used) by investing activities | |
| (62,188 | ) | |
| 410,035 | |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING ACTIVITIES | |
| | | |
| | |
Proceeds from capital contribution | |
| - | | |
| 3,082,473 | |
Proceeds from bond | |
| 2,797,697 | | |
| - | |
Proceeds from loans | |
| 3,516,441 | | |
| - | |
Repayments to loans | |
| (2,612,192 | ) | |
| (142,816 | ) |
Payments for finance leases | |
| (41,681 | ) | |
| (47,240 | ) |
Proceeds from reverse recapitalization with AERWINS Inc., net | |
| 1,595,831 | | |
| - | |
Net cash provided (used) by continuing operations | |
| 5,256,096 | | |
| 2,892,417 | |
Net cash provided (used) by discontinued operations | |
| - | | |
| - | |
Net cash provided (used) by financing activities | |
| 5,256,096 | | |
| 2,892,417 | |
| |
| | | |
| | |
Net increase (decrease) in cash and cash equivalents | |
| (2,963,496 | ) | |
| (5,735,084 | ) |
Effects of exchange rates change on cash | |
| 1,720,829 | | |
| (813,365 | ) |
Cash and cash equivalents at beginning of period | |
| 1,278,026 | | |
| 10,020,459 | |
Cash and cash equivalents at beginning of period held by discontinued operation | |
| - | | |
| - | |
Cash and cash equivalents at ending of period held by discontinued operation | |
| - | | |
| - | |
Cash and cash equivalents at end of period | |
$ | 35,359 | | |
$ | 3,472,010 | |
| |
| | | |
| | |
Supplemental Disclosures of Cash Flow Information: | |
| | | |
| | |
Cash paid (received) during year for: | |
| | | |
| | |
Interest | |
$ | 11,708 | | |
$ | 14,234 | |
Income taxes | |
$ | - | | |
$ | - | |
See
Notes to Consolidated Financial Statements (unaudited)
AERWINS
TECHNOLOGIES INC.
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS
June
30, 2023
(unaudited)
NOTE
1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
AERWINS
Technologies Inc., a Delaware corporation (the “Company,” “we,” “us,” or “AERWINS”) together
with its wholly owned subsidiary AERWINS, Inc., a Delaware corporation and its wholly owned subsidiary, A.L.I. Technologies Inc., a Japanese
corporation (“ALI”) is the developer and manufacturer of air mobility platform, COSMOS (Centralized Operating System for
Managing Open Sky), and the XTURISMO Limited Edition Hoverbike. All refences in this report on Form 10-Q to the “Company,”
“we,” “us,” or “AERWINS” include both AERWINS and ALI.
Pono
Capital Corp Merger
On
February 3, 2023, we consummated a merger (the “Merger”) with Pono Merger Sub, Inc., a Delaware corporation (“Merger
Sub”) and a wholly-owned subsidiary of the Company, then called Pono Capital Corp., a Delaware corporation (“Pono”)
with and into AERWINS, Inc. (formerly named AERWINS Technologies Inc.), a Delaware corporation pursuant to an agreement and plan of merger,
dated as of September 7, 2022 (as amended on January 19, 2023, the “Merger Agreement”), by and among Pono, Merger Sub, AERWINS,
Mehana Equity LLC, a Delaware limited liability company (“Sponsor” or “Purchaser Representative”) in its capacity
as the representative of the stockholders of Pono, and Shuhei Komatsu in his capacity as the representative of the stockholders of AERWINS,
Inc. (“Seller Representative”). The Merger and other transactions contemplated thereby (collectively, the “Business
Combination”) closed on February 3, 2023 when pursuant to the Merger Agreement, Merger Sub merged with and into AERWINS, Inc. with
AERWINS, Inc. surviving the Merger as a wholly-owned subsidiary of Pono, and Pono changed its name to “AERWINS Technologies Inc.”
and the business of the Company became the business of AERWINS, Inc., and this business section primarily includes information regarding
the AERWINS’, Inc. business.
The
Business Combination was accounted for as a reverse recapitalization under the accounting principles generally accepted in the United
States of America (“U.S. GAAP”). AERWINS was determined to be the accounting acquirer and Pono was treated as the acquired
company for financial reporting purposes. Accordingly, the financial statements of the combined company represent a continuation of the
financial statements of AERWINS.
On
February 2, 2023, the Company entered into a Subscription Agreement (the “Agreement”) with AERWINS, Inc., and certain investors
(collectively referred to herein as the “Purchasers”). Pursuant to the Agreement, the Purchasers agreed to purchase an aggregate
3,196,311 shares of common stock (the “Shares”) of AERWINS, Inc. which was immediately exchanged for 5,000,000 Public Shares
upon the consummation of the Business Combination in exchange for an aggregate sum of $5,000,000 (the “Purchase Price”) with
the Purchase Price being paid to AERWINS, Inc. prior to the closing of the Business Combination (the “Closing”). Effective
immediately prior to the Closing, AERWINS, Inc. issued the Shares to the Purchasers and thereafter immediately upon the Closing, the
Shares were exchanged for the Public Shares, and the Public Shares were issued as a registered issuance of securities under the Securities
Act of 1933, as amended (the “Securities Act”), pursuant to an effective registration filed by the Company on Form S-4 which
was declared effective by the Securities and Exchange Commission on January 13, 2023.
On
February 3, the Company received from the Business Combination with Pono net cash of $1,595,831.
The Company also assumed $25,750
in prepaid expenses, $1,432,603
in other payable, $1,580,000
in notes payable ($1,480,000
as of June 30, 2023), $643,213
in warrant liabilities. The total funds from
the Business Combination $1,595,831.
This amount was available to repay certain indebtedness, transaction costs and for general corporate purposes, which primarily consisted
of investment banking, legal, accounting, and other professional fees as follows:
SCHEDULE OF BUSINESS COMBINATION
| |
| | |
Cash—Pono trust and working capital cash | |
$ | 1,802,594 | |
Cash—Subscription agreement made immediately before the closing | |
| 5,000,000 | |
Less: transaction costs and advisory fees | |
| 5,206,763 | |
Total funds from the Business Combination | |
$ | 1,595,831 | |
Regarding the notes payable of $1,480,000 described above, the Company has not paid by the due date. Accordingly,
the Company is regarded as in default and recognizes interest expenses of $29,392 as accrued expenses.
NOTE
2 - GOING CONCERN
The
Company’s consolidated financial statements are prepared using generally accepted accounting principles in the United States
of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the
normal course of business. As of and for the period ended June 30, 2023, the Company has incurred net loss from continuing
operations of $18,376,366
and accumulated deficit of $65,695,768.
These factors raise substantial doubt on the Company’s ability to continue as a going concern.
Although
the Company is attempting to commence operations and generate sufficient revenue, the Company’s cash position may not be sufficient
to support the Company’s daily operations. Management intends to raise additional funds by way of debt, or a private or public
offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its
ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern
is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability
to raise additional funds by way of debt, or a public or private offering. The financial statements do not include any adjustments related
to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary
should the Company be unable to continue as a going concern.
NOTE
3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation and Principles of Consolidation
The
accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations
of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of the Company
and its subsidiaries. All significant intercompany accounts and transactions have been eliminated.
Unaudited
Interim Consolidated Financial Information
The
accompanying interim consolidated balance sheet as of June 30, 2023, the interim consolidated statements of operations and comprehensive
income (loss), consolidated statements of changes in shareholders’ equity (deficiency), and cash flows for the six months ended
June 30, 2023 and 2022 and the related notes to such interim consolidated financial statements are unaudited. These unaudited interim
consolidated financial statements have been prepared in accordance with U.S. GAAP. In management’s opinion, the unaudited interim
consolidated financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments,
which include only normal recurring adjustments necessary for the fair statement of the Company’s financial position as of June
30, 2023 and the Company’s consolidated results of operations and cash flows for the six months ended June 30, 2023 and 2022. The
consolidated results of operations for the six months ended June 30, 2023 are not necessarily indicative of the results to be expected
for the full year ending December 31, 2023.
Use
of Estimates
In
preparing the consolidated financial statements in conformity with U.S. GAAP, the management is required to make certain 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. These estimates are based
on information available as of the date of the consolidated financial statements. Significant estimates required to be made by management
include, but are not limited to, the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long-lived
assets, and valuation allowance of deferred tax assets. Actual results could differ from those estimates.
Cash
and Cash Equivalents
Cash
and cash equivalents include cash on hand and deposits in banks that are unrestricted as to withdrawal or use, and which have original
maturities of three months or less.
Accounts
Receivable, net
Accounts
receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original
amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general
and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy
of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision
for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based
on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections.
The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the consolidated statements
of operations and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after
management has determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts
receivable that have previously been written off, the Company reverses the allowance and bad debt.
Inventories
Inventories
consist principally of raw materials used for rendering computing sharing services and for manufacturing hoverbikes. Work in progress
represents the costs incurred to date on unfinished products or services. The costs recognized as work in progress include direct materials,
direct labor, and overhead costs that are directly attributable to the production of the unfinished product or service. Inventories are
stated at the lower of cost or net realizable value, cost being determined by the first-in, first-out method for merchandise. Net realizable
value is calculated at estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal,
and transportation. Loss from inventories written down to net realizable value should be recognized whenever the utility of goods is
impaired by damage, deterioration, obsolescence, changes in price levels, or other causes. When inventories have been written down below
cost, the reduced amount is to be considered the cost for subsequent accounting purposes.
Fixed
assets
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated
useful lives, as more details follow:
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS
|
|
Depreciation
Method |
|
Useful
Life |
Building
and building accessories |
|
Straight-line
method |
|
8-38
years |
Office
equipment and furniture |
|
Straight-line
method |
|
2-10
years |
Software |
|
Straight-line
method |
|
5
years |
Design
right |
|
Straight-line
method |
|
7
years |
Patent
right |
|
Straight-line
method |
|
8
years |
Expenditures
for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated
statements of operations and comprehensive income (loss).
Lease-Lessee
In
accordance with the Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) the Company determines whether a contract
is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating
lease. Lease terms of certain operating leases include the non-cancellable period for which the Company has the right to use the underlying
asset, together with renewal option periods when the exercise of the renewal option is reasonably certain.
The
Company leases office facilities, office equipment and furniture, and a vehicle, which are classified as operating leases and leases
containers, which are classified as a finance lease in accordance with Topic 842. Under Topic 842, lessees are required to recognize
the following for all leases on the commencement date: (i) lease liability, which is a lessee’s obligation to make lease payments
arising from a lease, measured on a discounted basis; and (ii) right-of-use asset, which is an asset that represents the lessee’s
right to use, or control the use of, a specified asset for the lease term. Operating leases are included in operating lease right-of-use
assets, operating lease liabilities, current, and operating lease liabilities, non-current, and finance leases are included in property
and equipment, finance lease liabilities, current, and finance lease liabilities, non-current in the consolidated balance sheet.
The
operating lease right-of-use asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments
is recognized on a straight-line basis over the lease term. All operating lease right-of-use assets are reviewed for impairment annually.
As
most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information
available at commencement date in determining the present value of future payments.
The
Company has elected the short-term lease exception, and therefore operating lease right-of-use assets and liabilities do not include
leases with a lease term of twelve months or less.
Impairment
of Long-Lived Assets
Long-lived
assets with finite lives, primarily property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition
are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value.
Equity
Method
We
apply the equity method to an investment in unconsolidated entities over which we have the ability to exercise significant influence.
We initially record our investments based on the acquisition cost. Under the equity method, the carrying amount of the investment is
adjusted to recognize changes in the Company’s share of net assets of the investment.
SCHEDULE OF SUBSIDIARIES
| |
| |
Percentage of Effective Ownership | |
Name of Subsidiary | |
Place of Organization | |
June 30, 2023 | | |
December 31, 2022 | |
ASC TECH Agent | |
Japan | |
| 48.81 | % | |
| 48.81 | % |
Warrant
Liabilities
We
account for the Warrants in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 815-40 —
Derivatives and Hedging — Contracts in Entity’s Own Equity (“ASC 815), under which the Warrants do not meet the criteria
for equity treatment and must be recorded as liabilities. Accordingly, we classify the Warrants as liabilities at their fair value and
adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until
exercised, and any change in fair value is recognized in our consolidated statements of operations. The Placement Warrants, Public Warrants,
and Debt Warrants for periods where no observable traded price was available are valued using a Black Scholes model.
Convertible
Promissory Notes and Derivative Instruments
The
Company accounts for the fair value of the conversion feature in accordance with the guidance contained in ASC 815, which requires the
Company to bifurcate and separately account for the conversion feature as an embedded derivative contained in the Company’s convertible
promissory note. Accordingly, we account for the conversion option as an embedded derivative contained in the Company’s promissory
note at fair value. The derivative liability is required to be remeasured at each reporting date and the change in fair value is recognized
in our consolidated statements of operations.
Foreign
Currency Translation
The
Company maintains its books and record in its local currency, Japanese YEN (“JPY”), which is a functional currency as being
the primary currency of the economic environment in which its operation is conducted. Transactions denominated in currencies other than
the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency
using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of
operations.
The
reporting currency of the Company is the United States Dollars (“US$”), and the accompanying consolidated financial statements
have been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statements”, assets and liabilities
of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues
and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial
statements are recorded as a separate component of accumulated other comprehensive loss within the statements of changes in shareholders’
deficit.
Translation
of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:
SCHEDULE OF FOREIGN EXCHANGE RATES
| |
2023 | | |
2022 | | |
2022 | |
| |
Six months ended June 30, (unaudited) | | |
Year ended
December 31, | |
| |
2023 | | |
2022 | | |
2022 | |
Current JPY: US$1 exchange rate | |
| 144.47 | | |
| 135.69 | | |
| 131.81 | |
Average JPY: US$1 exchange rate | |
| 134.91 | | |
| 123.10 | | |
| 131.46 | |
Foreign exchange rate | |
| 134.91 | | |
| 123.10 | | |
| 131.46 | |
Consolidated
Statements of Cash Flows
In
accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations are calculated
based upon the functional currency. As a result, amounts related to assets and liabilities reported on the statement of cash flows may
not necessarily agree with changes in the corresponding balances on the balance sheet.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”.
To
determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s)
with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable
consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price
to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption
Tax on sales is calculated at 10% of gross sales.
When
another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606
to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are
transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred
to our customer, revenue is reported net of the fees paid to the other party, as agent.
Cost
of Revenues
Cost
of revenues primarily consists of salaries and related expenses (e.g. bonuses, employee benefits, and payroll taxes) for personnel directly
involved in the delivery of services and products directly to customers. Cost of revenues also includes royalty/license payments to vendors,
and hosting and infrastructure costs related to the delivery of the Company’s products and services.
Advertising
Expenses
Advertising
expenses consist primarily of costs of promotion and marketing for the Company’s image and products, and costs of direct advertising,
and are included in selling expenses. The Company expenses advertising costs as incurred, in accordance with the ASC 720-35, “Advertising
Costs”. The advertising expenses for six months ended June 30, 2023 and 2022 (unaudited) were $63,525 and $59,526, respectively.
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to credit risk consist primarily of accounts and other receivables. The Company does
not require collateral or other security to support these receivables. The Company conducts periodic reviews of the financial condition
and payment practices of its customers to minimize collection risk on accounts receivable.
For
the six months ended June 30, 2023, Customer A accounts for 25.9% of the Company’s total revenues.
For
the six months ended June 30, 2022, Customer B, Customer C and Customer D accounts for respectively 17.9%, 14.8% and 13.5% of the Company’s
total revenues.
As
of June 30, 2023, Customer E accounts for 81.6% of the Company’s total accounts receivable. As of December 31, 2022, Customer E,
Customer F and Customer G accounts for respectively 15.1%, 16.2% and 12.8% of the Company’s total accounts receivable
For
the six months ended June 30, 2023, Vendor A and Vendor B accounts for respectively 39.5% and 16.4% of the Company’s total raw
material purchases.
For
the six months ended June 30, 2022, Vendor A, Vendor C and Vendor D accounts for respectively 30.1%, 19.3% and 11.2% of the Company’s
total raw material purchases.
As
of December 31, 2022, Vendor A accounts for 31.2% of the Company’s total accounts payable. As of June 30, 2023, Vendor A accounts
for 20.1% of the Company’s total accounts payable.
Comprehensive
Income or Loss
ASC
220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income or loss, its components
and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources.
Accumulated other comprehensive loss, as presented in the accompanying consolidated statements of changes in shareholders’ deficit,
consists of changes in unrealized gains and losses on foreign currency translation.
Earnings
(Loss) Per Share
The
Company computes basic and diluted earnings (loss) per share in accordance with ASC 260, Earnings per Share. Basic earnings (loss)
per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to
issue common shares were exercised or equity awards vest resulting in the issuance of common shares that could share in the earnings
(loss) of the Company.
Related
Parties and Transactions
The
Company identifies related parties, and accounts for, discloses related party transactions in accordance with ASC 850, “Related
Party Disclosures” and other relevant ASC standards.
Parties,
which can be an entity or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company
or exercise significant influence over the Company in making financial and operational decisions. Entities are also considered to be
related if they are subject to common control or common significant influence.
Transactions
involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive,
free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related
party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations
can be substantiated.
Income
Taxes
Income
taxes are accounted for using an asset and liability method of accounting for income taxes in accordance with ASC 740, “Income
Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current
period and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s
financial statements or tax returns. Deferred tax assets also include the prior years’ net operating losses carried forward. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized
in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred
tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or
all of the deferred tax assets will not be realized.
The
Company follows ASC 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax
position taken or expected to be taken in a tax return. ASC 740 also provides guidance on recognition 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.
Under
the provisions of ASC 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by
the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position
that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which,
based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the
accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general
and administrative expenses in the statements of operations.
Fair
Value Measurements
The
Company performs fair value measurements in accordance with ASC 820. Fair value is defined as the price that would be received to sell
an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes
a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when
measuring fair value. An asset’s or a liability’s categorization within the fair value hierarchy is based upon the lowest
level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure
fair value:
|
● |
Level
1: quoted prices in active markets for identical assets or liabilities; |
|
● |
Level
2: inputs other than Level 1 that are observable, either directly or indirectly; or |
|
● |
Level
3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets
or liabilities. |
NOTE
4 — ACCOUNTS RECEIVABLE, NET
Accounts
receivable, net consists of the following:
SCHEDULE OF ACCOUNTS RECEIVABLE, NET
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31,
2022 | |
Accounts receivable | |
$ | 166,054 | | |
$ | 980,688 | |
Less: allowance for doubtful accounts | |
| (6,776 | ) | |
| - | |
Accounts receivable, net | |
$ | 159,278 | | |
$ | 980,688 | |
Allowance
for doubtful accounts movement is as follows:
SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023
(unaudited) | | |
December 31,
2022 | |
Beginning balance | |
$ | - | | |
$ | (739 | ) |
Change during the year | |
| (7,256 | ) | |
| 739 | |
Foreign currency translation adjustment | |
| 480 | | |
| - | |
Ending balance | |
$ | (6,776 | ) | |
$ | - | |
Other
receivable movement is as follows:
SCHEDULE OF OTHER
RECEIVABLE
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31, 2022 | |
Beginning balance | |
$ | 2,089,921 | | |
$ | 1,034,690 | |
Change during the year | |
| (1,182,560 | ) | |
| 1,189,020 | |
Foreign currency translation adjustment | |
| (104,923 | ) | |
| (133,789 | ) |
Ending balance | |
$ | 802,438 | | |
$ | 2,089,921 | |
The
change during the year in 2022 is mainly from increase of consumption tax receivable that has been refunded in 2023.
NOTE
5 — INVENTORY
Inventory
consists of the following:
SCHEDULE OF INVENTORY
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31, 2022 | |
Raw materials | |
$ | 209,330 | | |
$ | 1,533,784 | |
Work in progress | |
| 1,288,027 | | |
| 1,135,852 | |
Product | |
| 31,665 | | |
| - | |
Stored item | |
| 9,541 | | |
| 17,456 | |
Total | |
$ | 1,538,563 | | |
$ | 2,687,092 | |
NOTE
6 — SEGMENT INFORMATION
Management
determined the Company’s operations constituted one reportable segment in accordance with ASC 280—Air mobility segment. Revenue
by each service line can be found in Note 7 below.
NOTE
7 — REVENUE RECOGNITION
The
Company currently generates its revenue from the following main sources:
Revenue
from Computing Power Sharing services with Equipment Installation
The
Company provides customers with computing power sharing services with equipment installation, which includes a one-time equipment installation
and a certain period of time technology service. The Company recognizes revenue from one-time equipment installation at the point in
time when the installation is completed and accepted by the customer. The Company recognizes revenue from technology service over time
when the service is rendered and accepted by the customer, normally monthly.
Revenue
from Computing Power Sharing services without Equipment Installation
The
Company also provides customers with computing power sharing services without equipment installation, which includes a one-time platform
set up without equipment installation, and a certain period of time technology service. The Company recognizes revenue from one-time
platform set up at the point in time when the platform is set up to function and accepted by the customer. The Company recognizes revenue
from technology service over time when the service is rendered and accepted by the customer, normally monthly.
Revenue
from Air Mobility Drone Solution
The
Company provides customers with air mobility drone solution, which includes UAS (Unmanned Aircraft Systems) main equipment, laser scanner,
software package, camera system, etc. The solution includes a one-time system set up and a certain period of time technology service.
The Company recognizes revenue from one-time system set up at the point in time when the system is set up to function and accepted by
the customer. The Company recognizes revenue from technology service over time when the service is rendered and accepted by the customer,
normally monthly. Revenue from Air Mobility Drone Solution is included in income from discontinued operations.
Revenue
from Project Management
The
Company provides customers with project management, which includes project planning and implementation, and providing needed technology
human resources, such as construction engineers and software engineers for various projects. The Company recognizes revenue from project
management over time when the service is rendered and accepted by the customer, normally monthly. Revenue from Project Management is
included in income from discontinued operations.
Revenue
from Consulting Service
The
Company provided a customer with consulting service related to IPO. The company recognizes revenue from the service over time as the
service is rendered.
Disaggregation
of Revenue
The
Company disaggregates its revenues from contracts by service types, as the Company believes it best depicts how the nature, amount, timing
and uncertainty of the revenue and cash flows are affected by economic factors. The Company’s disaggregation of revenues for the
six months and three months ended June 30, 2023 and 2022 is as following (unaudited):
SCHEDULE OF DISAGGREGATION OF REVENUE
| |
2023 | | |
2022 | |
| |
Six months ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Revenue from Computing Power Sharing services | |
| 101,453 | | |
| 836,059 | |
Revenue from Project Management for Computing Share | |
| 6,300 | | |
| 1,098,059 | |
Consulting Service | |
| 350,000 | | |
| - | |
Total Revenue | |
$ | 457,753 | | |
$ | 1,934,118 | |
| |
2023 | | |
2022 | |
| |
Three months ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Revenue from Computing Power Sharing services | |
| 25,703 | | |
| 274,823 | |
Revenue from Project Management for Computing Share | |
| - | | |
| 46,348 | |
Total Revenue | |
$ | 25,703 | | |
$ | 321,171 | |
For
the six months ended June 30 in 2023 and 2022 (unaudited), almost all of the revenue generated are attributed to the Company’s
operation in Japan.
Revenue
from Air Mobility Drone Solution and Project Management are included in income from discontinued operations.
Contract
Liability
As
of June 30, 2023 (unaudited) and December 31, 2022, the Company recognizes contract liability of $737,980 and $1,104,582 respectively.
Contract liability primarily represents the Company’s remaining performance obligations under its service agreement at the end
of the period, for which consideration has been received and revenue had not been recognized.
NOTE
8 — RELATED PARTY TRANSACTIONS
Guarantee
provided by a director of A.L.I.
For
the six months ended June 30 in 2023, the Company received a debt guarantee from the Representative Director of A.L.I. Daisuke Katano
for a particular building lease agreement. The transaction amount is $12,452 which is calculated by the total rental fees paid during
the period from January 1, 2023 to June 30, 2023 for the contracts for which guarantees were provided as of June 30, 2023. No warranty
fees are paid.
Loan
from a former director of Aerwins
On
February 27, 2023, the Company’s wholly owned subsidiary in Japan, A.L.I. Technologies, entered into a loan agreement with
Shuhei Komatsu, the Company’s Chief Executive Officer. Pursuant to the Agreement, Mr. Komatsu agreed to lend A.L.I. 200,000,000
yen (approximately $1,384,370
US Dollars based on a conversion rate of 0.006921
US Dollar for each $1
yen as of June 30, 2023). The original maturity date of the Loan under the Agreement was April
15, 2023, and was extended to June 30, 2023 (the “Maturity Date”). The interest rate under the Agreement is 2.475%
per annum (calculated on a pro rata basis for 365 days a year), and the interest period is from February 27, 2023 until the Maturity
Date. The Company recognizes $8,775 of accrued expenses. The Company has not paid 100,000,000 yen
(approximately US$692,185)
as of June 30, 2023. Accordingly, the Company is regarded in default and negotiates the terms with the lender.
Payable
to Directors of Aerwins
In
the second quarter of 2023, two directors of Aerwins, Kiran Sidhu and Daisuke Katano paid some payable on behalf of the Company. Mr.
Sidhu paid $102,000 in the second quarter of 2023 and the same amount is outstanding as of June 30, 2023. Mr. Katano paid $210,424 in
the second quarter of 2023 and the same amount is outstanding as of June 30, 2023. The Company will pay to them at an appropriate timing in light of its financial situation.
NOTE
9 — PROPERTY AND EQUIPMENT, NET
Property
and equipment consist of the following:
SCHEDULE OF PROPERTY AND EQUIPMENT
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31,
2022 | |
Building | |
$ | 213,375 | | |
$ | 233,869 | |
Accessory equipment | |
| 182,629 | | |
| 211,879 | |
Structures | |
| 43,400 | | |
| 47,568 | |
Vehicles | |
| 4,117 | | |
| 4,512 | |
Tools, furniture and fixtures | |
| 1,818,832 | | |
| 1,751,969 | |
Lease assets | |
| 170,496 | | |
| 186,871 | |
Property and equipment, gross | |
| | | |
| | |
Accumulated depreciation | |
| (721,480 | ) | |
| (534,426 | ) |
Impairment | |
| (1,711,369 | ) | |
| (511,695 | ) |
Property and equipment, net | |
$ | - | | |
$ | 1,390,547 | |
Depreciation
expense for six months ended June 30, 2023 and 2022, were respectively $187,054 and $141,406.
NOTE
10 — INTANGIBLE ASSETS, NET
The
components of intangible assets as of June 30, 2023 and December 31, 2022 are as follows:
SCHEDULE OF INTANGIBLE ASSETS
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31,
2022 | |
Software | |
$ | 662,075 | | |
$ | 706,320 | |
Design right | |
| 101,578 | | |
| 111,334 | |
Patent right | |
| 22,842 | | |
| - | |
Intangible assets, gross | |
| | | |
| | |
Accumulated amortization | |
| (217,828 | ) | |
| (191,813 | ) |
Impairment | |
| (568,667 | ) | |
| (475,265 | ) |
Intangible assets, net | |
$ | - | | |
$ | 150,576 | |
Amortization
expense for six months ended June 30, 2023 and 2022, were respectively $23,541 and $27,060.
NOTE
11 — IMPAIRMENT LOSS
For
the six months ended June 30, 2023, the Company recognized impairment losses for the following assets:
SCHEDULE
OF IMPAIRMENT LOSS
| |
| |
Type | |
Impairment loss | |
Building | |
$ | 199,601 | |
Accessory equipment | |
| 146,334 | |
Structures | |
| 37,975 | |
Tools, furniture and fixtures | |
| 562,650 | |
Operating Lease right-of-use assets | |
| 472,414 | |
Software | |
| 71,095 | |
Design right | |
| 54,370 | |
Patent right | |
| 21,414 | |
Total | |
$ | 1,565,853 | |
Because
the Company continues to recognize operating losses, and the future cash flows from these assets for its business in Japan are uncertain,
so it has decided to write down fixed assets in Japan, the Company recognizes impairment loss for all fixed assets in Japan. The Company
recognized the reduction as impairment in the line item of impairment on fixed assets. The Company reduces the book value to zero and
recognizes the amount as impairment because the future cash flows from these assets were uncertain at the end of this quarter.
NOTE
12 — LEASES
The
components of lease costs are as follows:
SCHEDULE OF LEASE COSTS
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Short-term lease costs | |
$ | 39,233 | | |
$ | 536 | |
Finance lease costs | |
| 47,411 | | |
| 51,127 | |
Operating lease costs | |
| 177,160 | | |
| 107,922 | |
Total lease costs | |
$ | 263,804 | | |
$ | 159,585 | |
As
of June 30, 2023, the future maturity of lease liabilities is as follows:
SCHEDULE OF FUTURE MATURITY OF LEASE LIABILITIES
Year ending December 31, | |
| Finance lease | | |
| Operating lease | |
| |
| | | |
| | |
2023 (six months) | |
$ | 64,834 | | |
$ | 93,987 | |
2024 | |
| 50,078 | | |
| 227,438 | |
2025 | |
| 10,283 | | |
| 155,979 | |
2026 | |
| 10,283 | | |
| - | |
Thereafter | |
| 12,854 | | |
| - | |
Total lease payments | |
| 148,332 | | |
| 477,404 | |
Less: imputed interest | |
| (5,780 | ) | |
| (4,991 | ) |
Total lease liabilities | |
| 142,552 | | |
| 472,413 | |
Less: current portion | |
| 85,025 | | |
| 228,175 | |
| |
| | | |
| | |
Non-current lease liabilities | |
$ | 57,527 | | |
$ | 244,238 | |
The
following table presents supplemental information related to the Company’s leases:
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASE
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Cash paid for amounts included in the measurement of lease liabilities: | |
| | | |
| | |
Operating cash flows from operating leases | |
| 157,895 | | |
| 168,644 | |
Financing cash flows from finance lease | |
| 41,681 | | |
| 47,240 | |
Weighted average remaining lease term (years) | |
| | | |
| | |
Finance leases | |
| 1.1 | | |
| 1.8 | |
Operating leases | |
| 1.1 | | |
| 1.4 | |
Weighted-average discount rate: (per annum) | |
| | | |
| | |
Finance leases | |
| 2.66 | % | |
| 2.38 | % |
Operating leases | |
| 0.94 | | |
| 0.94 | |
Pursuant
to the operating lease agreements, the Company made security deposits to the lessors. The amount of security deposits as of June 30,
2023 and as of December 31, 2022 is $152,598 and 174,111 respectively.
NOTE
13 — LONG-TERM DEBTS
The
Company’s long-term loans borrowed from banks and other financial institutions, which consist of the following:
SCHEDULE OF LONG-TERM LOANS BORROWED FROM BANKS AND OTHER FINANCIAL INSTITUTIONS
Name of Lender | |
Original Amount Borrowed (JPY) | | |
Loan Duration | |
Annual Interest Rate | | |
Balance as of June 30, 2023 (unaudited) | | |
Balance as of December 31, 2022 | |
Mizuho Bank, Ltd. | |
| 40,000,000 | | |
1/22/2021— 1/22/2028 | |
| 0.00 | % | |
| 276,874 | | |
| 303,467 | |
Mizuho Bank, Ltd. | |
| 60,000,000 | | |
1/22/2021— 1/22/2028 | |
| 0.00 | % | |
| 415,311 | | |
| 455,201 | |
Mizuho Bank, Ltd. | |
| 50,000,000 | | |
1/22/2021— 1/22/2028 | |
| 1.70 | % | |
| 346,093 | | |
| 379,334 | |
Japan Finance Corporation | |
| 50,000,000 | | |
12/29/2020— 12/31/2027 | |
| 1.11 | % | |
| 233,959 | | |
| 279,190 | |
Japan Finance Corporation | |
| 250,000,000 | | |
12/29/2020— 1/31/2026 | |
| 0.50 | % | |
| 1,730,462 | | |
| 1,896,669 | |
Aggregate outstanding principal balances | |
| | | |
| |
| | | |
| 3,002,699 | | |
| 3,313,861 | |
Less: current portion | |
| | | |
| |
| | | |
| (166,332 | ) | |
| (54,624 | ) |
Non-current portion | |
| | | |
| |
| | | |
$ | 2,836,367 | | |
$ | 3,259,237 | |
Interest
expense for long-term debts was $11,708 and $14,234 for the six months ended June 30, 2023 and 2022 (unaudited), respectively.
NOTE
14 – CONVERTIBLE PROMISSORY NOTES, NET
On
April 12, 2023, the Company entered into a Securities Purchase Agreement (the “SPA”) with Lind Global Fund II LP (the “Investor”).
Pursuant to the SPA, the Company agreed to issue to the Investor up to three secured convertible promissory notes in the aggregate principal
amount of $6,000,000 for a purchase price of an aggregate of $5,000,000 and up to 5,601,613 warrants to acquire up to 5,601,613 shares
of the Company’s common stock.
On
April 12, 2023, the Company issued first tranche of convertible promissory note of $2,520,000 with maturity date of April 12, 2025 and
no interest and issued warrant exercisable for 60 months to acquire 2,532,678 shares of common stock at $0.8926 per share. The note may
convert into common shares at the option of the Holder. The conversion price is the lesser of: (i) $0.90; or (ii) 90% of the lowest single
VWAP during the 20 Trading Days prior to conversion of the note. Debt issuance cost of $457,304, original issue discount of $420,000
and additional discount of $1,642,696 are recognized as reduction from the principal amount of the note and will be amortized over the
life of the note utilizing straight-line method.
On
May 23, 2023, the Company issued second tranche of convertible promissory note of $1,680,000 with maturity date of May 23, 2025 and no
interest and issued warrant exercisable for 60 months to acquire 1,568,542 shares of common stock at $0.7316 per share. The note may
convert into common shares at the option of the Holder. The conversion price is the lesser of: (i) $0.90; or (ii) 90% of the lowest single
VWAP during the 20 Trading Days prior to conversion of the note. Debt issuance cost of $245,000, original issue discount of $280,000
and additional discount of $1,133,395 are recognized as reduction from the principal amount of the note and will be amortized over the
life of the note utilizing straight-line method.
The
notes consist of the following components as of June 30, 2023:
SCHEDULE
OF DEBT NOTES
Principal | |
$ | 4,200,000 | |
Debt discount | |
| (4,178,395 | ) |
Interest expense | |
| 435,072 | |
Net Carrying Balance at June 30, 2023 | |
$ | 456,677 | |
As
of the year ended June 30, 2023, debt discount of the convertible notes consisted of following:
SCHEDULE
OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES
Start Date | |
End Date | |
Debt Discount At Debt Issuance | | |
Amortization | | |
Debt Discount As of June 30, 2023 | |
April 12, 2023 | |
April 12, 2025 | |
$ | 2,520,000 | | |
| 302,400 | | |
$ | 2,217,600 | |
May 23, 2023 | |
May 23, 2025 | |
| 1,658,395 | | |
| 132,672 | | |
| 1,525,723 | |
Total | |
| |
| 4,178,395 | | |
| 435,072 | | |
| 3,743,323 | |
NOTE
15 – DERIVATIVE LIABILITY
The
derivative liability is derived from the debt conversion option features in Note 14. They were valued using Monte Carlo simulation model
using assumptions detailed below. As of June 30, 2023, the derivative liability was $1,456,641. The Company recorded $595,673 gain from
changes in derivative liability during the six months ended June 30, 2023. In addition, the Company recorded $1,088,477 as excess of
derivative expense at initial valuation due to the total debt discount cannot excess the face amount of the convertible note balance.
The Monte Carlo simulation model with following assumptions:
SCHEDULE
OF DERIVATIVE LIABILITY
Volatility | |
| 65% - 82.50 | % |
Risk-free rate | |
| 3.95% - 4.98 | % |
Stock price | |
| $0.42 - $0.94 | |
Dividend Yield | |
| - | |
Expected life | |
| 4.79 – 5 years | |
Fair
value of the derivative is summarized as below:
SCHEDULE
OF FAIR VALUE OF THE DERIVATIVE
| |
| Derivative Liability | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| 2,052,314 | |
Change in fair value | |
| (595,673 | ) |
Ending Balance, June 30, 2023 | |
$ | 1,456,641 | |
NOTE
16 – WARRANT LIABILITY
The
warrant liability is derived from warrants issued as debt warrants in Note 14, public warrants and placement warrants.
As
of June 30, 2023, the total fair value of the warrant liability was $1,255,795.
The
following table provides a reconciliation of the warrants measured at fair value using Level 1 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS
| |
Public warrants | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| - | |
Transfer from Level 2 | |
| 603,750 | |
Change in fair value | |
| (280,313 | ) |
Ending Balance, June 30, 2023 | |
$ | 323,437 | |
The
Black-Scholes model with the following assumptions inputs:
SCHEDULE
OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS
Volatility | |
| 62.80% - 82.50 | % |
Risk-free rate | |
| 3.62%
- 4.98 | % |
Stock price | |
| $0.42 - $0.94 | |
Dividend Yield | |
| - | |
Expected life | |
| 4.79 – 5 years | |
The
following table provides a reconciliation of the warrants measured at fair value using Level 2 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS
| |
Public warrants | | |
Placement warrants | | |
Debt warrants | |
Balance at January 1, 2023 | |
$ | - | | |
| - | | |
| - | |
Additions | |
| 603,750 | | |
| 39,463 | | |
| 1,812,253 | |
Transfer to Level 1 | |
| (603,750 | ) | |
| - | | |
| - | |
Change in fair value | |
| - | | |
| (18,180 | ) | |
| (901,178 | ) |
Ending Balance, June 30, 2023 | |
$ | - | | |
| 21,283 | | |
| 911,075 | |
NOTE
17 — INCOME TAXES
United
States
Aerwins
Technologies Inc. is a holding company registered in the State of Delaware incorporated in June 2022. The U.S. federal income tax rate
is 21%.
Japan
The
Company conducts its major businesses in Japan and is subject to tax in this jurisdiction. During the three months periods ended June
30, 2023 and 2022, all taxable income (loss) of the Company is generated in Japan. Income taxes in Japan applicable to the Company are
imposed by the national, prefectural, and municipal governments, and in the aggregate resulted in an effective statutory rate of approximately
34.59% for the six months ended June 30, 2023 and 2022.
For
the six months ended June 30, 2023 and 2022, the Company’s income tax expenses are as follows:
SCHEDULE OF COMPANY' S INCOME TAX
EXPENSES
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, | |
| |
2023 | | |
2022 | |
Current | |
$ | - | | |
$ | - | |
Deferred | |
| - | | |
| - | |
Total | |
$ | - | | |
$ | - | |
A
reconciliation of the effective income tax rates reflected in the accompanying consolidated statements of operations to the Japanese
statutory tax rate for the six months ended June 30, 2023 and 2022 is as follows:
SCHEDULE OF EFFECTIVE INCOME TAX RATES OF OPERATIONS TO THE JAPANESE STATUTORY TAX RATE
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, | |
| |
2023 | | |
2022 | |
Japanese statutory tax rate | |
| 34.59 | % | |
| 34.59 | % |
Change in valuation allowance | |
| (34.59 | )% | |
| (34.59 | )% |
Effective tax rate | |
| (0.00 | )% | |
| (0.00 | )% |
For
the six months ended June 30, 2023 and 2022 (unaudited)
The
Company’s provision for income taxes for interim periods was determined using an estimate of its annual effective tax rate. Each
quarter, the Company updates its estimate of the annual effective tax rate, and if the estimated annual effective tax rate changes, the
Company makes a cumulative adjustment in such period.
The
Company recognized income tax expense for the six months ended June 30, 2023 and 2022, both of which were estimated corporate inhabitant
taxes.
NOTE
18 — EQUITY METHOD
As
of June 30, 2022 and 2021, the Company holds 48.81% of ASC TECH Agent. Accordingly, the Company applies equity method to its investment.
For the six months ended June 30, 2023 and 202 (unaudited), net income from ASC TECH agent is recognized as equity in earnings of investee
of $11,640 of loss and $10,736 of profit in the consolidated statements of operations and comprehensive income (loss).
NOTE
19 – SHAREHOLDERS’ DEFICIT
Aerwins
was authorized to issue 400,000,000 shares of common shares, par value of $0.000001 per share, and 20,000,000 shares of preferred shares,
par value of $0.000001 per share.
Business
combination with Pono Capital Corp
On
February 3, 2023, the Company consummated the Merger with Pono. On February 2, 2023, the Company entered into a Subscription Agreement
with the Purchasers. In total, the number of Public Shares increased by 8,797,687 at the closing of the Business Combination.
Shares
issued to service providers
The
Company agreed with service providers to pay the service fees by issuing common stocks subject to the closing of the business combination.
After the closing of the Business Combination, the Company issued 413,103 shares of common stock for the three months ended March 31,
2023. The Company issued 5,269,291 shares to consultants who provide the Company with several services for the three months ended June
30, 2023. These share issuances are recognized as expense at the fair value of the shares at the issuance date. The total amount
of fair value of shares issued for the six months ended June 30, 2023 was $6,258,298 and $2,600,000 is recognized as prepaid expenses.
The
Company’s outstanding shares increased by 14,480,081 for the six months ended June 30, 2023, and recognized Common stock of $14
and Additional Paid-in Capital of $4,224,049. As of June 30, 2023, there were 61,409,146 of common shares issued. The numbers of common
stocks are retrospectively presented to reflect the legal capital of post-merger AERWINS.
NOTE
20 – EARNINGS (LOSS) PER SHARE
Basic
earnings (loss) per share is calculated on the basis of weighted-average outstanding common shares. Diluted earnings (loss) per share
is computed on the basis of basic weighted-average outstanding common shares adjusted for the dilutive effect of stock options. Dilutive
common shares are determined by applying the treasury stock method to the assumed conversion of share repurchase liability to common
shares related to the early exercised stock options.
The
computation of basic and diluted earnings (loss) per share for the six months and three months ended June 30, 2023 and 2022 is as follows:
SCHEDULE
OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Earnings (loss) per share – basic | |
| | | |
| | |
Numerator: | |
| | | |
| | |
Net loss from continuing operations | |
$ | (18,376,366 | ) | |
$ | (6,548,417 | ) |
Net loss from discontinued operation | |
| (846,499 | ) | |
| (679,519 | ) |
Denominator: | |
| | | |
| | |
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share | |
| 54,957,819 | | |
| 42,712,850 | |
Denominator used for earnings (loss) per share | |
| | | |
| | |
Loss per share from continuing operations (basic and diluted) | |
$ | (0.33 | ) | |
$ | (0.15 | ) |
Loss per share from discontinued operation (basic and diluted) | |
| (0.02 | ) | |
| (0.02 | ) |
| |
2023 | | |
2022 | |
| |
For the Three months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Earnings (loss) per share – basic | |
| | | |
| | |
Numerator: | |
| | | |
| | |
Net loss from continuing operations | |
$ | (10,737,846 | ) | |
$ | (3,369,816 | ) |
Net loss from discontinued operation | |
| (683,474 | ) | |
| (466,117 | ) |
Denominator: | |
| | | |
| | |
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share | |
| 56,871,014 | | |
| 43,509,237 | |
Denominator used for earnings (loss) per share | |
| | | |
| | |
Loss per share from continuing operations (basic and diluted) | |
$ | (0.19 | ) | |
$ | (0.08 | ) |
Loss per share from discontinued operation (basic and diluted) | |
| (0.01 | ) | |
| (0.01 | ) |
Basic loss per share equals diluted loss per share because the calculation of diluted loss per share would be anti-dilutive.
NOTE
21 – STOCK-BASED COMPENSATION
On
July 27, 2022, Aerwins issued stock options to certain directors of the Company which can be exercised for a total of 2,648,000 shares
of the Company’s common stock with an exercise price of $0.00015 per share and a vesting period shall commence on the first business
day following the occurrence of going public (the “Trigger Date”), and thereafter (i) one third of the option shall vest
on the three months anniversary of the Trigger Date, (ii) one third of the option shall vest on the fifteen month anniversary of the
Trigger Date; and (iii) the remaining one third of the option shall vest on the twenty seven month anniversary of the Trigger Date. The
remaining weighted average contractual life as of June 30, 2023, is 9.33 years.
SCHEDULE
OF STOCK BASED COMPENSATION
Grant date | |
| July 27, 2022 | |
Number of shares at grant date | |
| 4,142,277 | |
Outstanding at January 31, 2023 | |
| 4,142,277 | |
Forfeiture | |
| (2,969,049 | ) |
Outstanding at June 30, 2023 | |
| 1,173,228 | |
Exercise price | |
$ | 0.00015 | |
Consideration paid to the Company at the grant date | |
$ | 132 | |
The
number of shares is retrospectively presented to reflect the Business Combination with Pono.
The
Company estimated the fair value of the stock-based compensation at $0.00005 using the Binomial Option Pricing Model with the following
assumption inputs.
SCHEDULE
OF FAIR VALUE OF THE STOCK BASED COMPENSATION
Exercise period | |
| 5 years | |
Share price on the issuance date | |
$ | 0.0001 | |
Volatility | |
| 64.22 | % |
Expected dividend rate | |
| 0 | % |
Risk-free interest rate | |
| 2.88 | % |
NOTE
22 – FAIR VALUE MEASUREMENT
The
estimated fair value of the Company’s financial instrument at June 30, 2023 and December 31, 2022 are set forth below. The following
summary excludes cash and cash equivalents, accounts receivable, other receivable, short-term loans payable, accounts payable, accrued
expenses, contract liability, current portion of long-term debts, current operating and finance lease liabilities and other current liabilities
for which fair values approximate their carrying amounts.
SCHEDULE
OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT
| |
Amount at Fair Value | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
June 30, 2023 | |
| | | |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | | |
| | |
Public Warrants | |
$ | 323,437 | | |
$ | 323,437 | | |
$ | - | | |
$ | - | |
Placement Warrants | |
$ | 21,283 | | |
$ | - | | |
$ | 21,283 | | |
$ | - | |
Debt Warrants | |
$ | 911,075 | | |
$ | - | | |
$ | 911,075 | | |
$ | - | |
Subtotal : Warrant liabilities | |
$ | 1,255,795 | | |
$ | 323,437 | | |
$ | 932,358 | | |
| - | |
Derivative Liability | |
$ | 1,456,641 | | |
$ | - | | |
$ | 1,456,641 | | |
$ | - | |
Liabilities fair value | |
$ | 1,456,641 | | |
$ | - | | |
$ | 1,456,641 | | |
$ | - | |
The
Public Warrants are classified as Level 1 in the fair value hierarchy because they valued using quoted market prices. The Placement Warrants,
Debt Warrants, and Derivative Liability are classified as Level 2 in the fair value hierarchy. This classification is based on the availability
of significant inputs used in the Black-Sholes model and Monte Carlo simulation, which are observable in the market.
Transfers
to/from Levels 1, 2 and 3 are recognized at the end of the reporting period in which a change in valuation technique or methodology occurs.
The estimated fair value of the Public Warrants transferred from Level 2 to Level 1 during the period from January 1, 2023 due to the
increase of observable market activity.
NOTE
23 – DISCONTINUED OPERATIONS
As
at June 30, 2023, to facilitate cost reduction plan, the Company has made the strategic decision to discontinue drone solution service.
The results of operations in relation to the Company’s Drone solution service have been classified by the Company as discontinued
operations for the six months ended June 30, 2023 and 2022 and are shown below:
SCHEDULE OF DISCONTINUED OPERATIONS
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the six months ended
June 30, | | |
For the three months ended
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
(unaudited) | | |
(unaudited) | |
Revenues | |
$ | 925,205 | | |
$ | 857,303 | | |
$ | 83,334 | | |
$ | 431,594 | |
Cost of revenues | |
| 735,962 | | |
| 725,562 | | |
| 105,331 | | |
| 390,178 | |
Gross profit | |
| 189,243 | | |
| 131,741 | | |
| (21,997 | ) | |
| 41,416 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Selling expenses | |
| 4,099 | | |
| 5,904 | | |
| 684 | | |
| 900 | |
General and administrative expenses | |
| 715,547 | | |
| 576,135 | | |
| 352,200 | | |
| 327,582 | |
Research and development expenses | |
| 167,053 | | |
| 229,736 | | |
| 109,834 | | |
| 178,875 | |
Total operating expenses | |
| 886,699 | | |
| 811,775 | | |
| 462,718 | | |
| 507,357 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (697,456 | ) | |
| (680,034 | ) | |
| (484,715 | ) | |
| (465,941 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income (expenses): | |
| | | |
| | | |
| | | |
| | |
Interest income (expenses), net | |
| (1,164 | ) | |
| - | | |
| (1,043 | ) | |
| - | |
Gain (Loss) on disposal of fixed assets | |
| (9,761 | ) | |
| (176 | ) | |
| - | | |
| (176 | ) |
Impairment of fixed assets | |
| (229,600 | ) | |
| - | | |
| (205,684 | ) | |
| - | |
Other income (expenses), net | |
| 91,482 | | |
| 691 | | |
| 7,968 | | |
| - | |
Total other income (expenses) | |
| (149,043 | ) | |
| 515 | | |
| (198,759 | ) | |
| (176 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss before income tax provision | |
$ | (846,499 | ) | |
$ | (679,519 | ) | |
$ | (683,474 | ) | |
$ | (466,117 | ) |
NOTE
24 – SUBSEQUENT EVENTS
A.L.I.
Technologies has not been able to pay some accounts payable by due date. As of August 10, 2023, the health insurance association seized
our bank account in Japan for delinquent health insurance premiums. As a result, 28,075 USD deposited in the bank account has been seized.
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
The
following discussion and analysis of the Company’s financial condition and results of operations should be read in conjunction
with our audited financial statements and the notes related thereto which are included in “Item 1. Financial Statements and Supplementary
Data” of this Quarterly Report on Form 10-Q. Certain information contained in the discussion and analysis set forth below includes
forward-looking statements. Our actual results may differ materially from those anticipated in these forward-looking statements as a
result of many factors, including those set forth under “Special Note Regarding Forward-Looking Statements” in this Quarterly
Report on Form 10-Q and “Item 1A. Risk Factors” in our Annual Report on Form 10-K (“Annual Report”) filed with
the Securities and Exchange Commission (“Commission”) on March 31, 2023.
Overview
AERWINS
Technologies Inc., a Delaware corporation (the “Company,” “we,” “us,” or “AERWINS”) together
with its wholly owned subsidiary AERWINS, Inc., a Delaware corporation and its wholly owned subsidiary, A.L.I. Technologies Inc., a Japanese
corporation (“ALI”) is the developer and manufacturer of air mobility platform, COSMOS (Centralized Operating System for
Managing Open Sky), and the XTURISMO Limited Edition Hoverbike. All references in this Quarterly Report on Form 10-Q to the “Company,”
“we,” “us,” or “AERWINS” include both AERWINS and ALI, except that references to the “Company”
“we,” “us,” or “Pono” in this Item 2 refer to Aerwins Technologies Inc. f/k/a Pono Capital Corp.
We
were originally incorporated in Delaware on February 12, 2021 under the name “Pono Capital Corp” as a special purpose acquisition
company, formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar
business combination with one or more businesses. On August 13, 2021, we consummated an initial public offering. On February 3, 2023,
we consummated a merger (the “Merger”) with Pono Merger Sub, Inc., a Delaware corporation (“Merger Sub”) and
a wholly-owned subsidiary of the Company, then called Pono Capital Corp., a Delaware corporation (“Pono”) with and into AERWINS,
Inc. (formerly named AERWINS Technologies Inc.), a Delaware corporation pursuant to an agreement and plan of merger, dated as of September
7, 2022 (as amended on January 19, 2023, the “Merger Agreement”), by and among Pono, Merger Sub, AERWINS, Mehana Equity LLC,
a Delaware limited liability company (“Sponsor” or “Purchaser Representative”) in its capacity as the representative
of the stockholders of Pono, and Shuhei Komatsu in his capacity as the representative of the stockholders of AERWINS, Inc. (“Seller
Representative”). The Merger and other transactions contemplated thereby (collectively, the “Business Combination”)
closed on February 3, 2023 when pursuant to the Merger Agreement, Merger Sub merged with and into AERWINS, Inc. with AERWINS, Inc. surviving
the Merger as a wholly-owned subsidiary of Pono, and Pono changed its name to “AERWINS Technologies Inc.” and the business
of the Company became the business of AERWINS, Inc. The Business Combination was accounted for as a reverse recapitalization in accordance
with U.S. GAAP. Under this method of accounting, Pono Capital Corp was treated as the acquired company and AERWINS, Inc. was treated
as the acquirer for financial statement reporting purposes.
The
Business Combination occurred during the period for which the financial information herein is presented. The financial information included
in this “Management’s Discussion and Analysis of Financial Condition and Results of Operations” reflects the historical
operations of the Company prior to the Business Combination and the combined operations after the Business Combination, unless otherwise
noted. For additional information on the Business Combination please see the “Explanatory Note” on page 1 of this
Quarterly Report on Form 10-Q. For additional information on the corporate history of our Company please see the section titled “Corporate
History” on page 70 of our Annual Report.
Business
Overview
We
were incorporated in the State of Delaware on June 9, 2022. We conduct business activities principally through our 100%-owned subsidiary,
A. L. I. Technologies Inc., a Japanese corporation (“A. L. I. Technologies”), which was established in Japan in September
2016 and was acquired by us in August, 2022.
We
are developing our air mobility business with the aim of contributing to society as a global company that leads the air mobility society
by providing infrastructure that enables anyone to use the airspace safely, securely, and conveniently through the constant challenge
of new technologies and their implementation in society.
To
realize this vision, we have developed the following business areas but we are focusing manned air mobility area for the future:
(1)
manned air mobility area, which involves the sale and development of hoverbikes that can float at low altitude through difficult-to-move
zones in times of disaster,
(2)
unmanned air mobility domain, which provides solutions utilizing industrial drones (integrated provision of R&D, aircraft rental
or sales, operators, operation management, and other software); and
(3)
the computing power sharing domain, which provides services such as blockchain verification and AI.
Significant
Market Opportunities
In
today’s increasingly populated and interconnected world, traditional modes of urban transportation continue to create congestion
and pollution, and dependent on land-based infrastructure. Transportation for the future requires a revolutionary solution.
The
market opportunities based on our technologies are significant. According to an analysis by Frost & Sullivan, the autonomous vehicle
services market is expected to grow from a mere $1.1 billion in 2019 to $202.5 billion in 2030 at a CAGR of 60.1%, facilitated by mutually
beneficial business models across the entire mobility value chain. To capture the significant growth potential in the AAV market, we
strive to continue to innovate and expand the boundaries for air-based mobility.
We
have already completed our first manned flight test of the XTURISMO LTD EDITION prototype 1 which we tested in 2019. The current XTURISMO
LTD EDITION made a debut to the public in October 2021 at Fuji Speedway Circuit in Japan. We will further develop the product to be resistant
to wind of 6 meters per second and further to 8 meters per second to increase its safety features. In the future, we are also preparing
to develop new models ranging from unmanned versions for logistical purposes to potentially hydrogen-based models. On the software side,
we are currently further developing our traffic management system and developing a digital sky road infrastructure based on our existing
air traffic control system.
Our
air mobility enables urban mobility to expand into three-dimensional space. We believe our technology will change the future of transportation,
improve lives, and create new industries. The XTURISMO LTD EDITION is a full spec version ranging from high quality carbon and equipped
with intensive software capability which allows manual/autonomous/remote control driving experience. Each XTURISMO LTD EDITION is built
to order, and accordingly, we begin production of each specific unit when a confirmed order is received by us. Due to the cost of the
XTURISMO LTD EDITION, we have decided to limit the production of the XTURISMO LTD EDITION to 200 units. Most of the parts were created
exclusively for the product with small unit orders resulting in the purchase price to be relatively expensive. The price of the current
XTURISMO LTD EDITION is 77.7 million yen ($550,000 USD) per unit (including insurance and installation program) in Japan. We believe
the price of the supply parts can be decreased if we are able to obtain further orders, and at such time we may be able to mass produce
a less expensive model to facilitate safe, cost-effective, and easy-to-use air mobility solutions. Additionally, since the XTURISMO LTD
EDITION is still in the development phase, the materials can change depending on the usage and unnecessary features can be omitted, both
of which can reduce the price.
We
design, develop, manufacture, market, and operate unmanned aircraft and their supporting systems and infrastructure for a wide range
of industries and applications, including passenger transportation, logistics, and smart city management. For example, in a joint project
with Yamanashi prefecture located in a mountainous region in Japan, we have conducted a logistics test for a hypothetical disaster situation
using unmanned drones from three different manufacturers equipped with our proprietary air traffic control system (C.O.S.M.O.S.) to control
these drones simultaneously. First, we designed and set up minimum flight routes for unmanned drones in C.O.S.M.O.S. that could be used
during a disaster. These were then used as airways (equivalent to infrastructure as a smart city), and flights were made to deliver supplies
needed in times of disaster by multiple vehicles flying simultaneously along the airways. Additionally, we have conducted similar tests
with the Ministry of Land, Infrastructure, Transport and Tourism of Japan. We are also seeking to provide efficient services in the field
of civil engineering, particularly for surveying and infrastructure inspections. We aim to use unmanned aircraft instead of the existing
methods of surveying and visual inspection, which methods typically involve using Cessna aircraft or having workers perform such tasks
in person. Furthermore, in the passenger sector, we develop, manufacture, sell, and operate XTURISMO LTD EDITION. We provide an integrated
air mobility solution ranging from hardware to software.
Orders,
Delivery and Financial Results
We
are developing the following business areas:
(1)
manned air mobility area, which involves the sale and development of hoverbikes that can float at low altitude through difficult-to-move
zones in times of disaster, etc., and (b) industrial drone business, which involves the sale and development of industrial drones; and
(2)
unmanned air mobility domain, which provides solutions utilizing industrial drones (integrated provision of R&D, aircraft rental
or sales, operators, operation management, and other software); and
(3)
the computing power sharing domain, which provides services such as blockchain verification and AI.
Discontinued
Operations
As
of June 30, 2023 we discontinued providing drone photography services and joint research and development services previously provided
within our unmanned air mobility business. Current estimated costs and charges to be incurred in connection with discontinuing of this
portion of our drone service business are not material.
Key
Factors that Affect Our Results of Operations
Our
business is affected by many factors which we discuss under the heading “Risk Factors” in our Annual Report on Form
10-K for the fiscal year ended December 31, 2022, filed with the Commission on March 31, 2023, and in subsequent filings. The following
are a few of those key factors that may affect our financial condition and results of operations:
Our
Purported Product Superiority.
Both
hardware and software technologies are key factors intended to strengthen our competitive advantages. Regarding hardware, we developed
air mobility CFRP material for XTURISMO which reduced the weight of the open propeller and its body. CFRP is also easy to process and
corresponds to various designs and has strong resistance to dust and salt air. We also developed an original body and steering wheel
which enables a driver to drive manually easier. The original hybrid engine has high power generation with low revolution and electric
supply support to control the device system. Regarding software, the stability control of XTURISMO assists driving using sensor fusion
surrounding the body and links with the cloud in real time through encrypted driving and control data communication. Also, C.O.S.M.O.S.,
the air traffic control platform connects with each hoverbike and provides flight and network management. These hardware and software
solutions are all made in Japan.
Our
Ability to Expand International Market
We
are seeking to promote global expansion using partnerships, and our ability to succeed in this endeavor will affect our results of operations.
Especially in the Gulf Cooperation Council, we have partners for creating the business in the area and will aim to raise funds which
we believe will enable us to establish an office and R&D center in the area. We also expect that the area can be a distribution,
manufacturing and marketing hub for the vehicles. After that or at the same time, we plan to expand sales channels to other regions,
including the United States. Also, in order to facilitate such global expansion, we plan to acquire human resources in various countries
outside of Japan.
Our
Ability to Control Costs and Expenses and Improve Our Operating Efficiency
We
are aiming to establish a highly profitable structure for the mass production of hovercrafts by using a fabless model which focuses on
design and supply chain control. We plan to select subcontractors and suppliers appropriately based on cost, quality, and delivery date,
and we will seek to build an efficient production system. We also hope to sign a partnership agreement with a local government to implement
hovercrafts in society. We aim to reduce the cost of developing advanced technologies and implementing our products in society by utilizing
subsidies as part of such support.
A
Severe or Prolonged Slowdown in the Global and Japan Economy Could Materially and Adversely Affect Our Business and Our Financial Condition
In
recent years, the economic indicators in Japan have shown mixed signs, and future growth of the Japanese economy is subject to many factors
beyond our control. The Japanese economy is gradually recovering due to the effects of various government policies which encourage the
transition to the post-COVID society. However, it is necessary to note downside risks due to fluctuations in the financial markets, price
increases, and supply-chain constraints as global monetary tightening is progressing. Any future deterioration of the Japanese or global
economy may result in a decline in consumption that would have a negative impact on demand for our products and their prices.
Results
of Operations
Comparison
of Results of Operations for the six Months Ended June 30, 2023, and 2022
The
following table summarizes our operating results as reflected in our statements of income during the six months ended June 30, 2023 and
2022, and provides information regarding the dollar and percentage increase or (decrease) during such periods.
| |
For the six Months ended June 30, | |
| |
2023 | | |
2022 | | |
Variance | |
| |
Amount | | |
% of | | |
Amount | | |
% of | | |
Amount | | |
% of | |
REVENUE | |
$ | 457,753 | | |
| 100.0 | % | |
$ | 1,934,118 | | |
| 100.0 | % | |
$ | (1,476,365 | ) | |
| (76.3 | )% |
COST OF REVENUE | |
| 600,280 | | |
| 131.1 | % | |
| 2,047,280 | | |
| 105.9 | % | |
| (1,447,000 | ) | |
| (70.7 | )% |
GROSS PROFIT | |
| (142,527 | ) | |
| (31.1 | )% | |
| (113,162 | ) | |
| (5.9 | )% | |
| (29,365 | ) | |
| 25.9 | % |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Selling expenses | |
| 63,525 | | |
| 13.9 | % | |
| 59,526 | | |
| 3.1 | % | |
| 3,999 | | |
| 6.7 | % |
General and administrative expenses | |
| 10,108,287 | | |
| n.m. | | |
| 2,722,078 | | |
| 140.7 | % | |
| 7,386,209 | | |
| 271.3 | % |
Research and development expenses | |
| 6,795,396 | | |
| n.m. | | |
| 4,484,102 | | |
| 231.8 | % | |
| 2,311,294 | | |
| 51.5 | % |
Total operating expenses | |
| 16,967,208 | | |
| n.m. | | |
| 7,265,706 | | |
| 375.7 | % | |
| 9,701,502 | | |
| 133.5 | % |
Income (loss) from operations | |
| (17,109,735 | ) | |
| n.m. | | |
| (7,378,868 | ) | |
| (381.5 | )% | |
| (9,730,867 | ) | |
| 131.9 | % |
Other income (expenses) | |
| (1,266,631 | ) | |
| (276.7 | )% | |
| 830,451 | | |
| 42.9 | % | |
| (2,097,082 | ) | |
| (252.5 | )% |
Income (loss) before income tax provision | |
| (18,376,366 | ) | |
| n.m. | | |
| (6,548,417 | ) | |
| (338.6 | )% | |
| (11,827,949 | ) | |
| 180.6 | % |
Income taxes expense (benefit) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
Net loss | |
| (18,376,366 | ) | |
| n.m. | | |
| (6,548,417 | ) | |
| (338.6 | )% | |
| (11,827,949 | ) | |
| 180.6 | % |
Revenue
Our
total revenues decreased by $1,476,365, or 76.3% to $457,753 for the six months ended June 30, 2023 from $1,934,118 for the six months
ended June 30, 2022. The decrease in our revenues was due to a decrease in sales from shared computing business.
Cost
of Revenue
Our
total costs of revenues decreased by $ 1,447,000, or 70.7%, to $ 600,280 for the six months ended June 30, 2023 from $2,047,280 for the
six months ended June 30, 2022. The decrease in our costs was attributable to the decrease of sales described above.
Gross
Profit
Our
total gross loss increased by $ 29,365 or 25.9%, to $ 142,527 for the six months ended June 30, 2023 from $113,162 for the six months ended June 30, 2022.
Operating
Expenses
The
following table sets forth the breakdown of our operating expenses for the six months ended June 30, 2023 and 2022:
| |
For the six Months ended June 30, | |
| |
2023 | | |
2022 | | |
Variance | |
| |
Amount | | |
% of | | |
Amount | | |
% of | | |
Amount | | |
% of | |
REVENUE | |
$ | 457,753 | | |
| 100.0 | % | |
$ | 1,934,118 | | |
| 100.0 | % | |
$ | (1,476,365 | ) | |
| (76.3 | )% |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Selling expenses | |
| 63,525 | | |
| 13.9 | % | |
| 59,526 | | |
| 3.1 | % | |
| 3,999 | | |
| 6.7 | % |
General and administrative expenses | |
| 10,108,287 | | |
| n.m. | | |
| 2,722,078 | | |
| 140.7 | % | |
| 7,386,209 | | |
| 271.3 | % |
Research and development expenses | |
| 6,795,396 | | |
| n.m. | | |
| 4,484,102 | | |
| 231.8 | % | |
| 2,311,294 | | |
| 51.5 | % |
Total operating expenses | |
| 16, 967,208 | | |
| n.m. | | |
| 7,265,706 | | |
| 375.7 | % | |
| 9,701,502 | | |
| 133.5 | % |
General
and Administrative Expenses
Our
general and administrative expenses primarily consist of employee salaries and welfare, consulting for company reorganization and going
public, rental expense and travel and entertainment expenses.
| |
For the six Months ended June 30, | |
| |
2023 | | |
2022 | | |
Variance | |
| |
Amount | | |
% of | | |
Amount | | |
% of | | |
Amount | | |
% of | |
Salaries and welfare | |
$ | 1,233,994 | | |
| 12.2 | % | |
$ | 1,125,100 | | |
| 41.3 | % | |
$ | 108,894 | | |
| 9.7 | % |
Consulting and professional service fees | |
| 5,133,291 | | |
| 50.8 | % | |
| 981,288 | | |
| 36.0 | % | |
| 4,152,003 | | |
| 423.1 | % |
Share based payment | |
| 1,634,106 | | |
| 16.2 | % | |
| - | | |
| - | | |
| 1,634,106 | | |
| n.m. | |
Rent expense | |
| 81,593 | | |
| 0.8 | % | |
| 72,926 | | |
| 2.7 | % | |
| 8,667 | | |
| 11.9 | % |
Office, utility and other expenses | |
| 950,415 | | |
| 9.4 | % | |
| 224,402 | | |
| 8.2 | % | |
| 726,013 | | |
| 323.5. | % |
Travel and entertainment expense | |
| 271,563 | | |
| 2.7 | % | |
| 128,228 | | |
| 4.7 | % | |
| 143,335 | | |
| 111.8 | % |
Commission fees expenses | |
| 292,234 | | |
| 2.9 | % | |
| 11,186 | | |
| 0.4 | % | |
| 281,048 | | |
| n.m. | |
Other expenses | |
| 511,092 | | |
| 5.1 | % | |
| 178,948 | | |
| 6.6 | % | |
| 332,144 | | |
| 185.6 | % |
Total general and administrative expenses | |
| 10,108,287 | | |
| 100 | % | |
| 2,722,078 | | |
| 100 | % | |
| 7,386,209 | | |
| 271.3 | % |
*
Refers to the percentage of total general and administrative expenses.
Our
general and administrative expenses increased by $7,386,209 or 271.3%, to $10,108,287 for the six months ended June 30, 2023 from $2,722,078
for the six months ended June 30, 2022, primarily attributable to Consulting and professional service fees relating to the business combination
with Pono.
Research
and development expenses
Our
research and development expenses primarily consist of employee salaries and welfare, and outsourcing expenses.
| |
For the six Months ended June 30, | |
| |
2023 | | |
2022 | | |
Variance | |
Research and Development Expenses | |
Amount | | |
% of | | |
Amount | | |
% of | | |
Amount | | |
% of | |
Raw materials | |
$ | 4,084,773 | | |
| 60.1 | % | |
$ | 1,719,734 | | |
| 38.4 | % | |
$ | 2,365,039 | | |
| 137.5 | % |
Labor expenses | |
| 580,173 | | |
| 8.5 | % | |
| 497,556 | | |
| 11.1 | % | |
| 82,617 | | |
| 16.6 | % |
Outsourcing expenses | |
| 1,864,889 | | |
| 27.4 | % | |
| 1,919,725 | | |
| 42.8 | % | |
| (54,836 | ) | |
| (2.9 | )% |
Other expenses | |
| 265,560 | | |
| 3.9 | % | |
| 347,086 | | |
| 7.7 | % | |
| (81,526 | ) | |
| (23.5 | )% |
Total research and development expenses | |
| 6,795,396 | | |
| 100 | % | |
| 4,484,102 | | |
| 100 | % | |
| 2,311,294 | | |
| 51.5 | % |
*
Refers to the percentage of total research and development expenses.
Our
research and development expenses increased by $ 2,311,294, or 51.5%, to $ 6,795,396 for the six months ended June 30, 2023 from $4,484,102
for the six months ended June 30, 2022, primarily attributable to the increase in raw materials cost for development of XTURISMO.
Other
Income (Expenses), net
Our
other income (expenses) primarily includes impairment loss of fixed assets.
Total
other income, net, decreased by $2,097,082 or 252.5% from $830,451 of income
for the six months ended June 30, 2022 to $1,266,631 of expenses for the six months ended June 30, 2023.
Net
Income (Loss) from Continuing Operations
As
a result of the foregoing, we reported a net loss of $18,376,366 for the
six months ended June 30, 2023 representing a $11,827,949 or 180.6% increase from a net loss of $6,548,417 for the six months ended June
30, 2022. All net loss is attributable to AERWINS Technologies Inc.
Comparison
of Results of Operations for the three Months Ended June 30, 2023, and 2022
The
following table summarizes our operating results as reflected in our statements of income during the three months ended June 30, 2023
and 2022, and provides information regarding the dollar and percentage increase or (decrease) during such periods.
|
|
For
the three Months ended June 30, |
|
|
|
2023 |
|
|
2022 |
|
|
Variance |
|
|
|
Amount |
|
|
%
of |
|
|
Amount |
|
|
%
of |
|
|
Amount |
|
|
%
of |
|
REVENUE |
|
$ |
25,703 |
|
|
|
100.0 |
% |
|
$ |
321,171 |
|
|
|
100.0 |
% |
|
$ |
(295,468 |
) |
|
|
(92.0 |
)% |
COST
OF REVENUE |
|
|
265,680 |
|
|
|
n.m. |
% |
|
|
425,962 |
|
|
|
132.6 |
% |
|
|
(160,282 |
) |
|
|
(37.6 |
)% |
GROSS
PROFIT |
|
|
(239,977 |
) |
|
|
(933.7 |
)% |
|
|
(104,791 |
) |
|
|
(32.6 |
)% |
|
|
(135,186 |
) |
|
|
129.0 |
% |
Operating
expenses |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Selling
expenses |
|
|
26,492 |
|
|
|
103.1 |
% |
|
|
56,624 |
|
|
|
17.6 |
% |
|
|
(30,132 |
) |
|
|
(53.2 |
)% |
General
and administrative expenses |
|
|
4,215,208 |
|
|
|
n.m. |
% |
|
|
1,462,361 |
|
|
|
455.3 |
% |
|
|
2,752,847 |
|
|
|
188.2 |
% |
Research
and development expenses |
|
|
4,751,800 |
|
|
|
n.m. |
% |
|
|
2,208,964 |
|
|
|
687.8 |
% |
|
|
2,542,836 |
|
|
|
115.1 |
% |
Total
operating expenses |
|
|
8,993,500 |
|
|
|
n.m. |
% |
|
|
3,727,949 |
|
|
|
n.m. |
% |
|
|
5,265,551 |
|
|
|
141.2 |
% |
Income
(loss) from operations |
|
|
(9,233,477 |
) |
|
|
n.m. |
% |
|
|
(3,832,740 |
) |
|
|
n.m. |
% |
|
|
(5,400,737 |
) |
|
|
140.9 |
% |
Other
expenses |
|
|
(1,504,369 |
) |
|
|
n.m. |
% |
|
|
462,924 |
|
|
|
144.1 |
% |
|
|
(1,967,293 |
) |
|
|
(425.0 |
)% |
Income
(loss) before income tax provision |
|
|
(10,737,846 |
) |
|
|
n.m. |
% |
|
|
(3,369,816 |
) |
|
|
n.m. |
% |
|
|
(7,368,030 |
) |
|
|
218.6 |
% |
Income
taxes expense (benefit) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
Net
loss |
|
|
(10,737,846 |
) |
|
|
n.m. |
% |
|
|
(3,369,816 |
) |
|
|
n.m. |
% |
|
|
(7,368,030 |
) |
|
|
218.6 |
% |
Revenue
Our
total revenues decreased by $295,468, or 92.0% to $25,703 for the three months ended June 30, 2023 from $321,171 for the three months
ended June 30, 2022. The decrease in our revenues was mainly due to a decrease in sales from shared computing business.
Cost
of Revenue
Our
total costs of revenues decreased by $ 160,282, or 37.6%, to $ 265,680 for the three months ended June 30, 2023 from $425,962 the three
months ended June 30, 2022. The decrease in our costs was attributable to the decrease of sales described above.
Gross
Profit
Our
total gross profit decreased by $ 135,186, or 129.0%, to $ 239,977 of loss for the three months ended June 30, 2023 from $ 104,791 of
loss for the three months ended June 30, 2022.
Operating
Expenses
The
following table sets forth the breakdown of our operating expenses for the three months ended June 30, 2023 and 2022:
| |
For the three Months ended June 30, | |
| |
2023 | |
|
2022 | |
|
Variance | |
| |
Amount | | |
% of | |
|
Amount | | |
% of | |
|
Amount | | |
% of | |
REVENUE | |
$ | 25,703 | | |
| 100.0 | % |
|
$ | 321,171 | | |
| 100.0 | % |
|
$ | (295,468 | ) | |
| (92.0 | )% |
Operating expenses | |
| | | |
| | |
|
| | | |
| | |
|
| | | |
| | |
Selling expenses | |
| 26,492 | | |
| 103.1 | % |
|
| 56,624 | | |
| 17.6 | % |
|
| (30,132 | ) | |
| (53.2 | )% |
General and administrative expenses | |
| 4,215,208 | | |
| n.m. | % |
|
| 1,462,361 | | |
| 455.3 | % |
|
| 2,752,847 | | |
| 188.2 | % |
Research and development expenses | |
| 4,751,800 | | |
| n.m. | % |
|
| 2,208,964 | | |
| 687.8 | % |
|
| 2,542,836 | | |
| 115.1 | % |
Total operating expenses | |
| 8,993,500 | | |
| n.m. | % |
|
| 3,727,949 | | |
| n.m. | % |
|
| 5,265,551 | | |
| 141.2 | % |
General
and Administrative Expenses
Our
general and administrative expenses primarily consist of employee salaries and welfare, consulting for company reorganization and going
public, rental expense and travel and entertainment expenses.
| |
For the three Months ended June 30, | |
| |
2023 | | |
2022 | | |
Variance | |
| |
Amount | | |
% of | | |
Amount | | |
% of | | |
Amount | | |
% of | |
Salaries and welfare | |
$ | 474,063 | | |
| 11.2 | % | |
$ | 500,006 | | |
| 34.2 | % | |
$ | (25,943 | ) | |
| (5.2 | )% |
Consulting and professional service fees | |
| 1,092,364 | | |
| 25.9 | % | |
| 633,412 | | |
| 43.3 | % | |
| 458,952 | | |
| 72.5 | % |
Share-based payment | |
| 1,634,106 | | |
| 38.8 | % | |
| - | | |
| 0.0 | % | |
| 1,634,106 | | |
| n.m. | % |
Rent expense | |
| 42,149 | | |
| 1.0 | % | |
| 34,401 | | |
| 2.4 | % | |
| 7,748 | | |
| 22.5 | % |
Office, utility and other expenses | |
| 382,171 | | |
| 9.1 | % | |
| 160,139 | | |
| 11.0 | % | |
| 222,032 | | |
| 138.6 | % |
Travel and entertainment expense | |
| 58,945 | | |
| 1.4 | % | |
| 68,957 | | |
| 4.7 | % | |
| (10,012 | ) | |
| (14.5 | )% |
Commission fees expenses | |
| 283,409 | | |
| 6.7 | % | |
| 4,808 | | |
| 0.3 | % | |
| 278,601 | | |
| n.m. | % |
Other expenses | |
| 248,000 | | |
| 5.9 | % | |
| 60,638 | | |
| 4.1 | % | |
| 187,362 | | |
| 309.0 | % |
Total general and administrative expenses | |
| 4,215,208 | | |
| 100 | % | |
| 1,462,361 | | |
| 100 | % | |
| 2,752,847 | | |
| 188.2 | % |
*
Refers to the percentage of total general and administrative expenses.
Our
general and administrative expenses increased by $2,752,847 or 188.2%, to $4,215,208 for the three months ended June 30, 2023 from $2,752,847
for the three months ended June 30, 2022, primarily attributable to Share-based payment and Consulting and professional service fees
relating to the business combination with Pono.
Research
and development expenses
Our
research and development expenses primarily consist of employee salaries and welfare, and outsourcing expenses.
|
|
For
the three Months ended June 30, |
|
|
|
2023 |
|
|
2022 |
|
|
Variance |
|
Research
and Development Expenses |
|
Amount |
|
|
%
of |
|
|
Amount |
|
|
%
of |
|
|
Amount |
|
|
%
of |
|
Raw
materials |
|
$ |
3,364,570 |
|
|
|
70.8 |
% |
|
$ |
850,311 |
|
|
|
38.5 |
% |
|
$ |
2,514,259 |
|
|
|
295.6 |
% |
Labor
expenses |
|
|
296,743 |
|
|
|
6.2 |
% |
|
|
189,604 |
|
|
|
8.6 |
% |
|
|
107,139 |
|
|
|
56.5 |
% |
Outsourcing
expenses |
|
|
928,331 |
|
|
|
19.5 |
% |
|
|
925,693 |
|
|
|
41.9 |
% |
|
|
2,638
|
|
|
|
0.3
|
% |
Other
expenses |
|
|
162,156 |
|
|
|
3.4 |
% |
|
|
243,356 |
|
|
|
11.0 |
% |
|
|
(81,200
|
) |
|
|
(33.4 |
)% |
Total
research and development expenses |
|
|
4,751,800 |
|
|
|
100 |
% |
|
|
2,208,964 |
|
|
|
100 |
% |
|
|
2,542,836 |
|
|
|
115.1 |
% |
*
Refers to the percentage of total research and development expenses.
Our
research and development expenses increased by $ 2,542,836, or 115.1%,
to $ 4,751,800 for the three months ended June 30, 2023 from $ 2,208,964 for the three months ended June 30, 2022, primarily attributable
to the increase in raw materials cost for development of XTURISMO.
Other
Income (Expenses), net
Our
other income (expenses) primarily includes impairment loss related to fixed asets.
Total
other income, net, decreased by $1,967,293 or 425.0% from $462,924 of income
for the three months ended June 30, 2022 to $1,504,369 of expenses for the three months ended June 30, 2023.
Net
Income (Loss) from Continuing Operations
As
a result of the foregoing, we reported a net loss of $10,737,846 for the
three months ended June 30, 2023 representing a $7,368,030 or 218.6% increase from a net loss of $3,369,816 for the three months ended
June 30, 2022. All net loss is attributable to AERWINS Technologies Inc.
Results
from Discontinued Operations
As
at June 30, 2023, to facilitate cost reduction plan, the Company discontinued providing drone photography services and joint research
and development services previously provided within its unmanned air mobility business. The results of operations in relation to these
services have been classified by the Company as discontinued operations for the six months ended June 30, 2023 and 2022 and are shown
below:
| |
For the six months ended June 30, | | |
For the three six months ended June
30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Revenues | |
$ | 925,205 | | |
$ | 857,303 | | |
$ | 83,334 | | |
$ | 431,594 | |
Cost of revenues | |
| 735,962 | | |
| 725,562 | | |
| 105,331 | | |
| 390,178 | |
Gross profit | |
| 189,243 | | |
| 131,741 | | |
| (21,997 | ) | |
| 41,416 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Selling expenses | |
| 4,099 | | |
| 5,904 | | |
| 684 | | |
| 900 | |
General and administrative expenses | |
| 715,547 | | |
| 576,135 | | |
| 352,200 | | |
| 327,582 | |
Research and development expenses | |
| 167,053 | | |
| 229,736 | | |
| 109,834 | | |
| 178,875 | |
Total operating expenses | |
| 886,699 | | |
| 811,775 | | |
| 462,718 | | |
| 507,357 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (697,456 | ) | |
| (680,034 | ) | |
| (484,715 | ) | |
| (465,941 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income (expenses): | |
| | | |
| | | |
| | | |
| | |
Interest income (expenses), net | |
| (1,164 | ) | |
| - | | |
| (1,043 | ) | |
| - | |
Gain (Loss) on disposal of fixed assets | |
| (9,761 | ) | |
| (176 | ) | |
| - | | |
| (176 | ) |
Impairment of fixed assets | |
| (229,600 | ) | |
| - | | |
| (205,684 | ) | |
| - | |
Other income (expenses), net | |
| 91,482 | | |
| 691 | | |
| 7,968 | | |
| - | |
Total other income (expenses) | |
| (149,043 | ) | |
| 515 | | |
| (198,759 | ) | |
| (176 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss before income tax provision | |
$ | (846,499 | ) | |
$ | (679,519 | ) | |
$ | (683,474 | ) | |
$ | (466,117 | ) |
Liquidity
and Capital Resources
As
of June 30, 2023, we had $35,359 in cash as compared to $1,278,026 as of December 31, 2022. We also had $159,278 in accounts receivable
as of June 30, 2023 as compared to $980,688 as of December 31, 2022. Our accounts receivable primarily include balances due from services
provided and accepted by customers. As of June 30, 2023, our working capital deficit was $6,037,574.
In
assessing our liquidity, management monitors and analyzes our cash, our ability to raise funds and to generate sufficient revenue in
the future, and our operating and capital expenditure commitments. We are looking for other sources, such as raising additional capital
by issuing shares of stock, to meet our needs for cash. To that end, management is currently scrutinizing potential cost reductions among
the operating expenses and other cost reductions to better align our expenses with revenues which resulted in our discontinuance as of
June 30, 2023 of our drone photography services and joint research and development services previously provided within our unmanned air
mobility business. Furthermore, we note that we have a history of operating losses, have not yet achieved profitable operations and expect
to incur further losses. We have funded our operations primarily from equity and debt financing and shareholder loans. As of June 30,
2023, cash generated from financing activities was not sufficient to fund operations and, in particular, to fund our growth strategy
in the short-term or long-term. In connection with our efforts to obtain additional working capital, we sold two Convertible Notes to
the Selling Securityholder in the aggregate principal amount of $4,200,000 for an aggregate purchase price of $3,500,000 on April 12,
2023 and May 23, 2023, respectively, along with warrants to purchase 3,921,129 shares of our Common Stock and expect to close on the
sale of a third Convertible Note in the principal amount of $1,800,000 for a purchase price of $1,500,000 which includes a warrant to
purchase 1,680,484 shares of our Common Stock. See “Liquidity and Capital Resources – Recent Financing Transactions”
below. The primary need for liquidity is to fund working capital and general corporate purposes, including personnel costs, capital expenditures
and the costs of operating as a public company. The ability to fund operations, to make planned capital expenditures, to execute on the
development and manufacture of air mobility platform COSMOS and the XTURISMO Limited Edition Hoverbike and to repay or refinance indebtedness
depends on our ability to raise funds from debt and/or equity financing which is subject to prevailing economic conditions and financial,
business and other factors, some of which are beyond our control. There can be no assurance that additional financing will be available
to us when needed or at all, or obtained on commercially reasonable terms acceptable to us.
During
the quarter ended June 30, 2023, one of the Company’s directors, Kiran Sidhu and a former director, Daisuke Katano, paid some payables
on behalf of the Company. Mr. Sidhu paid $102,000 and Mr. Katano paid $210,424. Each of these amounts remain outstanding as of June 30,
2023.
GOING
CONCERN
The
Company’s consolidated financial statements are prepared using generally accepted accounting principles in the United States of
America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal
course of business. As of and for the period ended June 30, 2023, the Company has incurred net loss from continuing operations of $18,376,366
and accumulated deficit of $65,695,768. These factors raise substantial doubt on the Company’s ability to continue as a going concern.
Although
the Company is attempting to commence operations and generate sufficient revenue, the Company’s cash position may not be sufficient
to support the Company’s daily operations. Management intends to raise additional funds by way of debt, or a private or public
offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its
ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern
is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability
to raise additional funds by way of debt, or a public or private offering. The financial statements do not include any adjustments related
to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary
should the Company be unable to continue as a going concern.
Certain
Effects this Offering May Have on the Exercise of the Warrants
Sales
of a substantial number of shares of our Common Stock in the public market by the Selling Securityholder and/or by our other existing
securityholders, or the perception that those sales might occur, could depress the market price of our Common Stock and could impair
our ability to raise capital through the sale of additional equity securities. We are unable to predict the effect that such sales may
have on the prevailing market price of our Common Stock. The Total Resale Shares represent a substantial percentage of our total outstanding
Common Stock as of the date of this prospectus. The Total Resale Shares being offered for resale in this prospectus represent [37.7]%
of our current total outstanding Common Stock, assuming the sale of all of the Convertible Notes and exercises of all Warrants. Consequently,
the sale of all securities being offered in this prospectus could result in a significant decline in the public trading price of our
Common Stock.
In
the event of the exercise of any of Warrants for cash, we will receive the proceeds from such exercise. Assuming the exercise in full
of all of Warrants for cash, we would receive an aggregate of approximately $2,355,516, but would not receive any proceeds from the sale
of the shares of Common Stock issuable upon such exercise. To the extent any of the Warrants are exercised on a “cashless basis,”
we will not receive any proceeds upon such exercise. We intend to use the proceeds received from the exercise of the Warrants, if any,
for working capital and general corporate purposes, including personnel costs, capital expenditures and the costs of operating as a public
company. The amounts that we actually spend for any specific purpose may vary significantly, and will depend on a number of factors including,
but not limited to, market conditions. We believe the likelihood that holders of our Warrants will exercise their Warrants, and therefore
the amount of cash proceeds we would receive, is dependent upon the trading price of our Common Stock, the last reported sales price
for which was $0.298 per share on July 20, 2023. If the trading price of our Common Stock is less than the Warrant Exercise Prices, respectively,
we expect that holders of the Warrants will not exercise them. There is no guarantee the Warrants will be in the money following the
time they become exercisable and prior to their expiration, and as such, the Warrants may expire worthless and we may receive no proceeds
from the exercise of Warrants. We will continue to evaluate the probability of Warrant exercises and the merit of including potential
cash proceeds from the exercise of the Warrants in our future liquidity projections, but we do not currently expect to rely on the cash
exercise of Warrants to fund our operations. We instead currently expect to rely on the sources of funding described below, if available
on reasonable terms or at all.
Recent
Financing Transactions
Stock
Purchase Agreement. On February 2, 2023, the Company entered into a Subscription Agreement (the “Agreement”) with
AERWINS, Inc., and certain investors (collectively referred to herein as the “Purchasers”). Pursuant to the Agreement, the
Purchasers agreed to purchase an aggregate 3,196,311 shares of common stock (the “Shares”) of AERWINS, Inc. which was immediately
exchanged for 5,000,000 shares of common stock of the Company (the “Company Shares”) upon the consummation of the Business
Combination in exchange for an aggregate sum of $5,000,000 (the “Purchase Price”) with the Purchase Price being paid to AERWINS,
Inc. prior to the closing of the Business Combination (the “Closing”). Effective immediately prior to the Closing, AERWINS,
Inc. issued the Shares to the Purchasers and thereafter immediately upon the Closing, the Shares were exchanged for the Company Shares,
and the Company Shares were issued as a registered issuance of securities under the Securities Act of 1933, as amended (the “Securities
Act”), pursuant to an effective registration filed by the Company on Form S-4 (Registration No. 333-268625) which was declared
effective by the Securities and Exchange Commission on January 13, 2023.
Standby
Equity Purchase Agreement. On January 23, 2023 (the “Effective Date”), Pono entered into a Standby Equity Purchase
Agreement (the “SEPA”) with YA II PN, Ltd., (“YA”). The Company and its successors will be able to sell up to
one hundred million dollars in aggregate gross purchase price of the Company’s shares of common stock, par value $0.000001 per
share (the “Common Shares”) at the Company’s request any time during the 36 months following the date of the SEPA’s
entrance into force. The shares would be purchased at 96% or 97% (depending on the type of notice) of the Market Price (as defined below)
and would be subject to certain limitations, including that YA could not purchase any shares that would result in it owning more than
4.99% of the Company’s common stock. “Market Price” shall mean the lowest daily VWAP of the Common Shares during the
three consecutive trading days commencing on the advance notice date, other than the daily VWAP on any excluded days. “VWAP”
means, for any trading day, the daily volume weighted average price of the Common Shares for such trading day on the principal market
during regular trading hours as reported by Bloomberg L.P.
Pursuant
to the SEPA, the Company is required to register all shares which YA may acquire. The Company agreed to file with the Securities and
Exchange Commission (the “SEC”) a Registration Statement (as defined in the SEPA) registering all of the shares of common
stock that are to be offered and sold to YA pursuant to the SEPA. The Company is required to have a Registration Statement declared effective
by the SEC before it can raise any funds using the SEPA. The Company may not issue more than 19.99% of its shares issued and outstanding
as of the Effective Date without first receiving shareholder approval for such issuances, unless such additional shares may be issued
consistent with the rules and regulations of the Nasdaq Stock Market. Pursuant to the SEPA, the use of proceeds from the sale of the
shares by the Company to YA shall be used by the Company in the manner as will be set forth in the prospectus included in the Registration
Statement (and any post-effective amendment thereto) and any prospectus supplement thereto filed pursuant to the SEPA. There are no other
restrictions on future financing transactions. The SEPA does not contain any right of first refusal, participation rights, penalties
or liquidated damages. The Company has paid YA Global II SPV, LLC, a subsidiary of YA, a structuring fee in the amount of $15,000, and,
on the Effective Date, the Company agreed to issue to YA shares with aggregate value equal to one million dollars, as a commitment fee.
YA
has agreed that neither it nor any of its affiliates shall engage in any short-selling or hedging of our common stock during any time
prior to the public disclosure of the SEPA. Unless earlier terminated as provided under the SEPA, the SEPA shall terminate automatically
on the earliest of (i) the first day of the month next following the 36-month anniversary of the Effective Date or (ii) the date on which
YA shall have made payment of Advances (as defined in the SEPA) pursuant to the SEPA for the Common Shares equal to the Commitment Amount
(as defined in the SEPA).
Lind
Global Financing. On April 12, 2023, we entered into the Purchase Agreement with the Selling Securityholder pursuant to which
we agreed to issue to the Selling Securityholder up to three Convertible Notes in the aggregate principal amount of $6,000,000 for an
aggregate purchase price of $5,000,000 and up to Warrants to purchase 5,601,613 shares of the Company’s Common Stock (the “Transaction”).
The
closings of the Transaction (the “Closings and each a “Closing”) will occur in tranches (each a “Tranche”):
the Closing of the first Tranche (the “First Closing”) occurred on April 12, 2023 and consisted of the issuance and sale
to the Selling Securityholder of a Convertible Note with a purchase price of $2,100,000 and a principal amount of $2,520,000 and the
issuance to the Selling Securityholder of a Warrant to acquire 2,352,678 shares of common stock and the Closing of the second Tranche
(the “Second Closing) which occurred on May 23, 2023 and consisted of the issuance and sale to the Selling Securityholder of a
Convertible Note with a purchase price of $1,400,000 and a principal amount of $1,680,000, and the issuance to the Selling Securityholder
of a Warrant to acquire 1,568,542 shares of common stock. So long as no Event of Default has occurred under the Convertible Note sold
at the First Closing and the Second Closing, the Closing of the third Tranche (the “Third Closing), will consist of the issuance
and sale to the Selling Securityholder of a Convertible Note with a purchase price of $1,500,000 and a principal amount of $1,800,000,
and the issuance to the Selling Securityholder of a Warrant to acquire 1,680,484 shares of common stock and will occur upon the effectiveness
of the Registration Statement that includes this prospectus. The Third Closing is subject to certain conditions precedent as set forth
in the Purchase Agreement. Pursuant to the Purchase Agreement, at each Closing, the Company agreed to pay the Selling Securityholder
a commitment fee in an amount equal to 2.5% of the funding amount being funded by the Selling Securityholder at the applicable Closing.
The
Convertible Note issued in the First Closing has a maturity date of April 12, 2025, the Convertible Note issued in the Second Closing
has a maturity date of May 23, 2025 and the Convertible Note to be issued in the Third Closing will have a maturity date of two years
from the date of issuance (the “Maturity Date”). Each Convertible Note has a conversion price equal to the lesser of: (i)
US$0.90 (“Fixed Price”); or (ii) 90% of the lowest single volume weighted average price during the 20 Trading Days prior
to conversion of each Convertible Note (the “Conversion Price”). The Convertible Note will not bear interest other than in
the event that if certain payments under the Convertible Note as set forth therein are not timely made, the Convertible Note will bear
interest at the rate of 2% per month (prorated for partial months) until paid in full. The Company will have the right to prepay the
Convertible Note under the terms set forth therein.
The
Warrants were issued or will be issued to the Selling Securityholder without payment of any cash consideration. Each Warrant will have
an exercise period of 60 months from the date of issuance. The Exercise price of the First Closing Warrant and Second Closing Warrant
is $0.8926 per share and $0.7316 per share, respectively, subject to adjustments as set forth in the Warrant. The exercise price for
each the Warrant issued at the Third Closing will be an amount equal to 100% of the 10-day VWAP prior to such closing. For further details
regarding the Transaction, see “The Lind Global Financing.”
Cash
Flows for the Six Months Ended June 30, 2023 and 2022
The
following table sets forth summary of our cash flows for the periods indicated:
| |
For the Six Months ended June 30, | |
| |
2023 | | |
2022 | |
| |
Unaudited | |
Net cash provided by (used in) operating activities | |
$ | (8,186,637 | ) | |
$ | (8,330,984 | ) |
Net cash provided by (used in) investing activities | |
| (56,943 | ) | |
| 455,206 | |
Net cash provided by (used in) financing activities | |
| 5,256,096 | | |
| 2,892,417 | |
Net cash provided by (used in) discontinued operations | |
| 23,988 | | |
| (751,723 | ) |
Net increase (decrease) in cash and cash equivalents | |
| (2,963,496 | ) | |
| (5,735,084 | ) |
Effect of exchange rate changes | |
| 1,720,829 | | |
| (813,365 | ) |
Cash and cash equivalents, beginning of the year | |
| 1,278,026 | | |
| 10,020,459 | |
Cash and cash equivalents, end of the year | |
$ | 35,359 | | |
$ | 3,472,010 | |
Operating
Activities
Net
cash used in operating activities was $8,186,637 for the six months ended June 30, 2023, primarily consisting of the following:
●
Net loss of $19,222,865 for the six months ended June 30, 2023.
●
Share-based compensation of $3,658,298.
●
Impairment loss of $1,565,853.
●
Decrease in Other receivable of $1,215,560.
●
Increase in Accounts payable of $2,871,733.
Net
cash used in operating activities was $8,330,984 for the six months ended June 30, 2022, primarily consisting of the following:
●
Net loss of $7,227,936 for the six months ended June 30, 2022.
●
Gain on sale of investment securities of $451,154.
●
Increase in Other Receivable of $501,927
●
Decrease in Accounts payable of $731,439.
Investing
Activities
Net
cash used in investing activities amounted to $56,943 for the six months ended June 30, 2023, and included purchase of fixed assets of
$20,757 and purchase of intangible assets of $36,186.
Net
cash provided by investing activities amounted to $455,206 for the six months ended June 30, 2022, and included a purchase of fixed assets
of $22,407 and Proceeds from disposal of investments of $487,427.
Financing
Activities
Net
cash provided by financing activities amounted to $5,256,096, for the six months ended June 30, 2023 and primarily consisted of Proceeds
from bond of $2,797,697 and Proceeds from reverse recapitalization of $1,595,831.
Net
cash provided by financing activities amounted to $2,892,417 for the six months ended June 30, 2022 and primarily consisted of Proceeds
from capital contribution of $3,082,473.
Contractual
obligations
Lease
commitment
The
Company’s subsidiary, A. L. I. Technologies entered into 13 leases for its office space, multi-function printers and a vehicle,
which were classified as operating leases. A. L. I. Technologies also entered into two leases classified as finance leases.
As
of June 30, 2023, future minimum lease payments under the non-cancelable lease agreements are as follows:
Year ending December 31, | |
Finance lease | | |
Operating lease | |
2023 (six months) | |
| 64,834 | | |
| 93,987 | |
2024 | |
| 50,078 | | |
| 227,438 | |
2025 | |
| 10,283 | | |
| 155,979 | |
2026 | |
| 10,283 | | |
| - | |
Thereafter | |
| 12,854 | | |
| - | |
Total lease payments | |
| 148,332 | | |
| 477,404 | |
Less: imputed interest | |
| (5,780 | ) | |
| (4,991 | ) |
Total lease liabilities | |
| 142,552 | | |
| 472,413 | |
Less: current portion | |
| 85,025 | | |
| 228,175 | |
Non-current lease liabilities | |
$ | 57,527 | | |
$ | 244,238 | |
Long
Term Debt
The
Company’s long-term debts included loans borrowed from banks and other financial institutions.
As
of June 30, 2023, future minimum loan payments are as follows:
Year ending December 31, | |
Loan Payment | |
2023 | |
| 183,029 | |
2024 | |
| 324,315 | |
2025 | |
| 2,049,191 | |
2026 | |
| 311,612 | |
Thereafter | |
| 177,739 | |
Total | |
| 3,045,886 | |
Less interest | |
| 43,187 | |
Balance as of June 30, 2023 | |
$ | 3,002,699 | |
Off-Balance
Sheet Arrangements
We
did not have any off-balance sheet arrangements as of June 30, 2023.
Critical
Accounting Policies and Estimates
Our
discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements. These
financial statements are prepared in accordance with U.S. GAAP, which requires us to make estimates and assumptions that affect the reported
amounts of our assets and liabilities and revenue and expenses, to disclose contingent assets and liabilities on the date of the consolidated
financial statements, and to disclose the reported amounts of revenue and expenses incurred during the financial reporting period. The
most significant estimates and assumptions include the valuation of accounts receivable, advances to suppliers, useful lives of property
and equipment, the recoverability of long-lived assets, provision necessary for contingent liabilities, and revenue recognition. We continue
to evaluate these estimates and assumptions that we believe to be reasonable under the circumstances. We rely on these evaluations as
the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
Since the use of estimates is an integral component of the financial reporting process, actual results could differ from those estimates.
Some of our accounting policies require higher degrees of judgment than others in their application.
We
believe critical accounting policies as disclosed in this prospectus reflect the more significant judgments and estimates used in preparation
of our consolidated financial statements.
The
following critical accounting policies rely upon assumptions and estimates and were used in the preparation of our consolidated financial
statements:
Use
of Estimates
In
preparing the consolidated financial statements in conformity U.S. GAAP, the management is required to make certain 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. These estimates are based on information available
as of the date of the consolidated financial statements. Significant estimates required to be made by management include, but are not
limited to, the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long- lived assets, valuation
allowance of deferred tax assets, and revenue recognition. Actual results could differ from those estimates.
Accounts
Receivable
Accounts
receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original
amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general
and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy
of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision
for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based
on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections.
The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the consolidated statements
of operations and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after
management has determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts
receivable that have previously been written off, the Company reverses the allowance and bad debt.
Lease-Lessee
In
accordance with the Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) the Company determines whether a contract
is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating
lease. Lease terms of certain operating leases include the non-cancellable period for which the Company has the right to use the underlying
asset, together with renewal option periods when the exercise of the renewal option is reasonably certain.
The
Company leases office facilities, office equipment and furniture, and a vehicle, which are classified as operating leases and leases
containers, which are classified as a finance lease in accordance with Topic 842. Under Topic 842, lessees are required to recognize
the following for all leases on the commencement date: (i) lease liability, which is a lessee’s obligation to make lease payments
arising from a lease, measured on a discounted basis; and (ii) right-of-use asset, which is an asset that represents the lessee’s
right to use, or control the use of, a specified asset for the lease term. Operating leases are included in operating lease right-of-use
assets, operating lease liabilities, current, and operating lease liabilities, non-current, and finance leases are included in property
and equipment, finance lease liabilities, current, and finance lease liabilities, non-current in the consolidated balance sheet.
The
operating lease right-of-use asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments
is recognized on a straight-line basis over the lease term. All operating lease right-of-use assets are reviewed for impairment annually.
As
most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information
available at commencement date in determining the present value of future payments.
The
Company has elected the short-term lease exception, and therefore operating lease right-of-use assets and liabilities do not include
leases with a lease term of twelve months or less.
Foreign
Currency Translation
The
Company maintains its books and record in its local currency, Japanese YEN (“JPY”), which is a functional currency as being
the primary currency of the economic environment in which its operation is conducted. Transactions denominated in currencies other than
the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency
using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of
operations.
The
reporting currency of the Company is the United States Dollars (“US$”), and the accompanying consolidated financial statements
have been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statements”, assets and liabilities
of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues
and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial
statements are recorded as a separate component of accumulated other comprehensive loss within the statements of changes shareholders’
deficit.
Translation
of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:
| |
Six months ended June 30, (unaudited) | | |
Year ended
December 31, | |
| |
2023 | | |
2022 | | |
2022 | |
Current JPY: US$1 exchange rate | |
| 144.47 | | |
| 135.69 | | |
| 131.81 | |
Average JPY: US$1 exchange rate | |
| 134.91 | | |
| 123.10 | | |
| 131.46 | |
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”.
To
determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s)
with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable
consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price
to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption
Tax on sales is calculated at 10% of gross sales.
When
another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606
to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are
transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred
to our customer, revenue is reported net of the fees paid to the other party, as agent.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Not
applicable.
ITEM
4. CONTROLS AND PROCEDURES
Disclosure
controls and procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded,
processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is
accumulated and communicated to our management, including our principal executive officer and principal financial officer or persons
performing similar functions, as appropriate to allow timely decisions regarding required disclosure.
Evaluation
of Disclosure Controls and Procedures
Under
the supervision and with the participation of our management, including our principal executive officer and principal financial and accounting
officer, we conducted an evaluation of the effectiveness of our disclosure controls and procedures as of the end of the fiscal quarter
ended June 30, 2023, as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on this evaluation, our principal
executive officer and principal financial and accounting officer have concluded that during the period covered by this report, our disclosure
controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were not effective at the reasonable assurance
level. Management has determined that a material weakness exists due to our late filing of certain reports required to be filed by us
with the SEC.
Changes
in Internal Control over Financial Reporting
There
were no changes in our internal control over financial reporting that occurred during the fiscal quarter ended June 30, 2023 that have
materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
Our
management, including our principal executive officer and principal financial officer, does not expect that our disclosure controls or
our internal controls will prevent all error and all fraud. A control system, no matter how well conceived and operated, can provide
only reasonable, not absolute, assurance that the objectives of the control system are met. In addition, the design of a control system
must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because
of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues
and instances of fraud, if any, within a company have been detected. These inherent limitations include the realities that judgments
in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented
by the individual acts of some persons, by collusion of two or more people or by management override of the control. The design of any
system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance
that any design will succeed in achieving its stated goals under all potential future conditions. Because of these inherent limitations
in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.
PART
II-OTHER INFORMATION
ITEM
1. LEGAL PROCEEDINGS
From
time to time and in the course of business, we may become involved in various legal proceedings seeking monetary damages and other relief.
The amount of the ultimate liability, if any, from such claims cannot be determined. As of the date hereof, there are no legal claims
currently pending or, to our knowledge, threatened against us or any of our officers or directors in their capacity as such or against
any of our properties that, in the opinion of our management, would be likely to have a material adverse effect on our financial position,
results of operations or cash flows.
ITEM
1A. RISK FACTORS
There
have been no material changes in our risk factors from those disclosed in Part I, Item 1A. of our Annual Report on Form 10-K for the
year ended December 31, 2022.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
[None.]
ITEM
3. DEFAULTS UPON SENIOR SECURITIES
Not
applicable.
ITEM
4. MINE SAFETY DISCLOSURES
Not
applicable.
ITEM
5. OTHER INFORMATION
Not
applicable.
ITEM
6. EXHIBITS
Exhibit
No. |
|
Description |
|
|
2.1† |
|
Agreement
and Plan of Merger, dated September 7, 2022, by and among Pono Capital Corp., Pono Merger Sub, Inc. and AERWINS Technologies Inc.
(incorporated by reference to Exhibit 2.1 to Form 8-K filed by Pono Capital Corp. with the SEC on September 7, 2022). |
|
|
2.2 |
|
Amendment
No. 1 to the Agreement and Plan of Merger, dated January 19, 2023, by and among the Pono Capital Corp., Mehana Equity LLC, as Purchaser
Representative, AERWINS Inc. and Shuhei Komatsu, as Seller Representative (incorporated by reference to Exhibit 2.2 to the Current
Report on Form 8-K filed by Pono Capital Corp. with the SEC on January 19, 2023). |
|
|
3.1 |
|
Fourth
Amended and Restated Certificate of Incorporation of AERWINS Technologies Inc. (incorporated by reference to Exhibit 3.1 to Form
8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
|
|
3.2 |
|
Amended
and Restated Bylaws of AERWINS Technologies Inc. (incorporated by reference to Exhibit 3.2 to Form 8-K filed by AERWINS Technologies
Inc. on February 9, 2023). |
|
|
4.1 |
|
Warrant
Agreement, dated August 10, 2021, by and between Pono Capital Corp. and Continental Stock Transfer & Trust Company, as warrant
agent (incorporated by reference to Exhibit 4.4 to the Current Report on Form 8-K, filed by Pono Capital Corp. on August 16, 2021). |
|
|
4.2 |
|
Specimen
Unit Certificate (incorporated by reference to Exhibit 4.1 to the Registration Statement on Form S-1, filed by Pono Capital Corp.
on July 8, 2021). |
|
|
4.3 |
|
Specimen
Class A Common Stock Certificate (incorporated by reference to Exhibit 4.2 to the Registration Statement on Form S-1, filed by Pono
Capital Corp. on July 8, 2021). |
|
|
|
4.4 |
|
Specimen
Warrant Certificate (incorporated by reference to Exhibit 4.3 to the Registration Statement on Form S-1, filed by Pono Capital Corp.
with the SEC on July 8, 2021). |
10.1+ |
|
Form
of AERWINS Technologies Inc. 2022 Equity Incentive Plan (incorporated by reference to Annex C to the proxy statement/prospectus which
is part of the Registration Statement on Form S-4 filed by Pono Capital Corp. with the SEC on January 4, 2023). |
|
|
10.2 |
|
Form
of Indemnity Agreement. (incorporated by reference to Exhibit 10.2 to Form 8-K filed by AERWINS Technologies Inc. on February 9,
2023). |
|
|
10.3 |
|
Form
of Registration Rights Agreement by certain AERWINS equity holders (included as Exhibit E to Annex A to the proxy statement/prospectus
which is part of the Registration Statement on Form S-4 filed by Pono Capital Corp. with the SEC on January 4, 2023). |
|
|
10.4 |
|
Form
of Lockup by certain AERWINS equity holders (included as Exhibit C to Annex A to the proxy statement/prospectus which is part of
the Registration Statement on Form S-4 filed by Pono Capital Corp. with the SEC on January 4, 2023). |
|
|
10.5 |
|
Letter
Agreement, dated August 10, 2021, by and among Pono Capital Corp., its officers, directors, and Mehana Equity LLC (incorporated by
reference to Exhibit 10.7 to the Current Report on Form 8-K, filed by Pono Capital Corp. on August 16, 2021). |
|
|
10.6 |
|
Purchaser
Support Agreement. (incorporated by reference to 10.4 to Form 8-K filed by Pono Capital Corp. with the SEC on September 7, 2022). |
|
|
10.7 |
|
Voting
Agreement. (incorporated by reference to Exhibit 10.5 to Form 8-K filed by Pono Capital Corp. with the SEC on September 7, 2022). |
|
|
10.8+ |
|
Employment
Agreement between AERWINS Technologies Inc. and Shuhei Komatsu, dated February 3, 2023. (incorporated by reference to Exhibit 10.8
to Form 8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
|
|
10.9+ |
|
Employment
Agreement between AERWINS Technologies Inc. and Taiji Ito, dated February 3, 2023. (incorporated by reference to Exhibit 10.9 to
Form 8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
|
|
10.10+ |
|
Employment
Agreement between AERWINS Technologies Inc. and Kazuo Miura, dated February 3, 2023. (incorporated by reference to Exhibit 10.10
to Form 8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
|
|
10.11+ |
|
Employment
Agreement between AERWINS Technologies Inc. and Kensuke Okabe, dated February 3, 2023. (incorporated by reference to Exhibit 10.11
to Form 8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
|
|
10.12 |
|
Form
of Non-Competition and Non-Solicitation Agreement (included as Exhibit D to Annex A to the proxy statement/prospectus which is part
of the Registration Statement on Form S-4 filed by Pono Capital Corp. with the SEC on January 4, 2023). |
|
|
10.13+ |
|
Option
Award Agreement between AERWINS Technologies Inc. and Shuhei Komatsu, dated February 3, 2023. (incorporated by reference to Exhibit
10.13 to Form 8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
|
|
10.14+ |
|
Option
Award Agreement between AERWINS Technologies Inc. and Taiji Ito, dated February 3, 2023. (incorporated by reference to Exhibit 10.14
to Form 8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
|
|
|
10.15+ |
|
Option
Award Agreement between AERWINS Technologies Inc. and Kazuo Miura, dated February 3, 2023. (incorporated by reference to Exhibit
10.15 to Form 8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
|
|
|
10.16+ |
|
Option
Award Agreement between AERWINS Technologies Inc. and Kensuke Okabe, dated February 3, 2023. (incorporated by reference to Exhibit
10.16 to Form 8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
|
|
|
10.17 |
|
Form
of Subscription Agreement dated February 2, 2023. (incorporated by reference to Exhibit 10.1 to Form 8-K filed by AERWINS Technologies
Inc. on February 3, 2023). |
|
|
|
10.18 |
|
Standby
Equity Purchase Agreement dated January 23, 2023 with YA II PN, Ltd. (incorporated by reference to Exhibit 10.1 to the Current Report
on Form 8-K, filed by Pono Capital Corp. on January 23, 2023). |
|
|
|
10.19 |
|
Joint
Venture Agreement between A.L.I. Technologies Inc. and Vault Investments LLC dated February 6, 2023. (incorporated by reference to
Exhibit 10.1 to Form 8-K filed by AERWINS Technologies Inc. on February 9, 2023). |
10.20 |
|
Loan
Agreement between A.L.I. Technologies Inc. and Shuhei Komatsu dated February 27, 2023. (incorporated by reference to Exhibit 10.1
to Form 8-K filed by AERWINS Technologies Inc. on March 2, 2023). |
|
|
|
10.21 |
|
Memorandum
of Understanding with Outsourcing Inc. dated March 17, 2023. (incorporated by reference to Exhibit 10.1 to Form 8-K filed by AERWINS
Technologies Inc. on March 23, 2023). |
|
|
|
10.22 |
|
Form
of Securities Purchase Agreement dated April 12, 2023 (incorporated by reference to Exhibit 10.1 to Form 8-K filed by AERWINS Technologies
Inc. on April 13, 2023). |
|
|
|
10.23 |
|
Form
of Secured Convertible Promissory Note dated April 12, 2023 (incorporated by reference to Exhibit 10.2 to Form 8-K filed by AERWINS
Technologies Inc. on April 13, 2023). |
|
|
|
10.24 |
|
Form
of Warrant dated April 12, 2023 (incorporated by reference to Exhibit 10.3 to Form 8-K filed by AERWINS Technologies Inc. on April
13, 2023). |
|
|
|
10.25 |
|
Form
of Security Agreement dated April 12, 2023 (incorporated by reference to Exhibit 10.4 to Form 8-K filed by AERWINS Technologies Inc.
on April 13, 2023). |
|
|
|
10.26 |
|
Form
of Subsidiary Guaranty for AERWINS, Inc. dated April 12, 2023 (incorporated by reference to Exhibit 10.5 to Form 8-K filed by AERWINS
Technologies Inc. on April 13, 2023). |
|
|
|
10.27 |
|
Form
of Pledge Agreement for AERWINS, Inc. dated April 12, 2023 (incorporated by reference to Exhibit 10.6 to Form 8-K filed by AERWINS
Technologies Inc. on April 13, 2023). |
|
|
|
10.28 |
|
Form
of Pledge Agreement for A.L.I. Technologies Inc. dated April 12, 2023 (incorporated by reference to Exhibit 10.7 to Form 8-K filed
by AERWINS Technologies Inc. on April 13, 2023). |
|
|
|
10.29 |
|
Form
of Guarantor Security Agreement with AERWINS, Inc. dated April 12, 2023 (incorporated by reference to Exhibit 10.8 to Form 8-K filed
by AERWINS Technologies Inc. on April 13, 2023). |
|
|
|
31.1* |
|
Rule 13a-14(a) Certification of Principal Executive Officer. |
|
|
|
31.2* |
|
Rule 13a-14(a) Certification of Principal Financial Officer. |
|
|
|
32.1* |
|
Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of Principal Executive Officer and Principal Financial Officer. |
|
|
|
101.INS* |
|
Inline
XBRL Instance Document |
|
|
|
101.SCH* |
|
Inline
XBRL Taxonomy Extension Schema |
|
|
|
101.CAL* |
|
Inline
XBRL Taxonomy Extension Calculation Linkbase |
|
|
|
101.DEF* |
|
Inline
XBRL Taxonomy Extension Definitions Linkbase |
|
|
|
101.LAB* |
|
Inline
XBRL Taxonomy Extension Label Linkbase |
|
|
|
101.PRE* |
|
Inline
XBRL Taxonomy Extension Presentation Linkbase |
|
|
|
104* |
|
Cover
Page Interactive Data File (embedded within the Inline XBRL document) |
* |
Filed
or furnished herewith. |
+ |
Management
contract or compensatory plan or arrangement. |
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.
|
AERWINS
TECHNOLOGIES INC. |
|
|
|
Dated:
August 21, 2023 |
By: |
/s/
Taiji Ito |
|
Name: |
Taiji
Ito |
|
Title: |
Chief
Executive Officer (Principal Executive Officer) |
|
|
|
Dated:
August 21, 2023 |
By: |
/s/
Kensuke Okabe |
|
Name: |
Kensuke
Okabe |
|
Title: |
Chief
Financial Officer (Principal Financial Officer and Principal Accounting Officer) |
Exhibit 31.1
CERTIFICATION PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002
I, Taiji Ito, certify that:
1. I have reviewed this quarterly report on Form 10-Q
for the quarter ended June 30, 2023 of AERWINS Technologies Inc.;
2. Based on my knowledge, this report does not contain
any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements,
and other financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer(s)
and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:
(a) Designed such disclosure controls
and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information
relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared; and
(b) Designed such internal control
over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles; and
(c) Evaluated the effectiveness
of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any
change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal
quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably
likely to materially affect, the registrant’s internal control over financial reporting.
5. The registrant’s other certifying officer(s)
and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors
and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
affect the registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not
material, that involves management or other employees who have a significant role in the registrant’s internal control over financial
reporting.
Date: August 21, 2023
/s/ Taiji Ito |
|
Taiji Ito |
|
Chief Executive Officer
(principal executive officer) |
|
Exhibit 31.2
CERTIFICATION PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002
I, Kensuke Okabe, certify that:
1. I have reviewed this quarterly report on Form 10-Q
for the quarter ended June 30, 2023 of AERWINS Technologies Inc.;
2. Based on my knowledge, this report does not contain
any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements,
and other financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer(s)
and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:
(a) Designed such disclosure controls
and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information
relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared; and
(b) Designed such internal control
over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles; and
(c) Evaluated the effectiveness
of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any
change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal
quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably
likely to materially affect, the registrant’s internal control over financial reporting.
5. The registrant’s other certifying officer(s)
and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors
and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
affect the registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not
material, that involves management or other employees who have a significant role in the registrant’s internal control over financial
reporting.
Date: August 21, 2023
/s/ Kensuke Okabe |
|
Kensuke Okabe |
|
Chief Financial Officer
(principal financial officer and principal accounting officer) |
|
Exhibit 32.1
CERTIFICATION PURSUANT TO RULE 13a-14(b) OR
RULE 15d-14(b) and 18 U.S.C. §1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the quarterly report of Aerwins
Technologies Inc. (the “Company”) on Form 10-Q for the quarter ended June 30, 2023 as filed with the Securities and Exchange
Commission on the date hereof (the “Report”), I, Taiji Ito, Chief Executive Officer and Kensuke Okabe, Chief Financial Officer
of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1) The Report fully complies
with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2) The information contained
in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
Date: August 21, 2023 |
By: |
/s/ Taiji Ito |
|
|
Taiji Ito |
|
|
Chief Executive Officer (Principal Executive Officer) |
|
|
|
Date: August 21, 2023 |
|
/s/ Kensuke Okabe |
|
|
Kensuke Okabe |
|
|
Chief Financial Officer (Principal Financial Officer) |
The foregoing certification is not deemed filed
with the Securities and Exchange Commission for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (“Exchange
Act”), and is not to be incorporated by reference into any filing of Aerwins Technologies Inc. under the Securities Act of
1933, as amended, or the Exchange Act, whether made before or after the date hereof, regardless of any general incorporation language
in such filing.
v3.23.2
Cover - shares
|
6 Months Ended |
|
Jun. 30, 2023 |
Aug. 21, 2023 |
Document Type |
10-Q
|
|
Amendment Flag |
false
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Document Period End Date |
Jun. 30, 2023
|
|
Document Fiscal Period Focus |
Q2
|
|
Document Fiscal Year Focus |
2023
|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
001-40734
|
|
Entity Registrant Name |
AERWINS
TECHNOLOGIES INC.
|
|
Entity Central Index Key |
0001855631
|
|
Entity Tax Identification Number |
86-2049355
|
|
Entity Incorporation, State or Country Code |
DE
|
|
Entity Address, Address Line One |
Shiba
Koen Annex 6 f
|
|
Entity Address, Address Line Two |
1-8, Shiba Koen 3-chome
|
|
Entity Address, Address Line Three |
Minato-ku
|
|
Entity Address, City or Town |
Tokyo
|
|
Entity Address, Country |
JP
|
|
Entity Address, Postal Zip Code |
105-0011
|
|
City Area Code |
813
|
|
Local Phone Number |
6409-6761
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Interactive Data Current |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
true
|
|
Elected Not To Use the Extended Transition Period |
false
|
|
Entity Shell Company |
false
|
|
Entity Common Stock, Shares Outstanding |
|
62,688,215
|
Common Stock, $0.000001 par value per share [Member] |
|
|
Title of 12(b) Security |
Common
Stock, $0.000001 par value per share
|
|
Trading Symbol |
AWIN
|
|
Security Exchange Name |
NASDAQ
|
|
Redeemable Warrants [Member] |
|
|
Title of 12(b) Security |
Redeemable
Warrants, each whole warrant exercisable for one share of Common Stock at an exercise price of $11.50 per share
|
|
Trading Symbol |
AWINW
|
|
Security Exchange Name |
NASDAQ
|
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v3.23.2
Consolidated Balance Sheet - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Current Assets: |
|
|
|
Cash and cash equivalents |
|
$ 35,359
|
$ 1,278,026
|
Notes receivable |
|
|
3,488
|
Accounts receivable, net |
|
159,278
|
980,688
|
Others receivable |
|
802,438
|
2,089,921
|
Advances and prepayments to suppliers |
|
2,921,394
|
611,959
|
Inventory |
|
1,538,563
|
2,687,092
|
Escrow deposit |
|
|
575,000
|
Total current assets |
|
5,457,032
|
8,226,174
|
Long-term Assets |
|
|
|
Property and equipment, net |
|
|
1,390,547
|
Intangible assets, net |
|
|
150,576
|
Investment-equity method |
|
893,922
|
997,470
|
Operating lease right-of-use assets |
|
|
693,474
|
Long-term loans receivable |
|
98,294
|
107,735
|
Other non-current assets |
|
184,232
|
213,370
|
Total long-term assets |
|
1,176,448
|
3,553,172
|
Total Assets |
|
6,633,480
|
11,779,346
|
Current Liabilities: |
|
|
|
Notes payable |
|
1,480,000
|
|
Others payable |
|
438,883
|
230,060
|
Accrued expenses |
|
863,561
|
402,036
|
Contract liabilities |
|
737,980
|
1,104,582
|
Current portion of long-term loans |
|
166,332
|
54,624
|
Finance leases liabilities-current |
|
85,025
|
102,114
|
Operating leases liabilities-current |
|
228,175
|
293,710
|
Other current liabilities |
|
|
380,344
|
Total Current Liabilities |
|
11,532,773
|
5,901,145
|
Longer-term liabilities |
|
|
|
Long-term loans |
|
2,836,367
|
3,259,237
|
Warrant liabilities |
|
1,255,795
|
|
Derivative liability |
|
1,456,641
|
|
Long-term convertible promissory note, net |
|
456,677
|
|
Finance leases liabilities-non-current |
|
57,527
|
87,056
|
Operating leases liabilities-non-current |
|
244,238
|
397,720
|
Other long-term liabilities |
|
165,509
|
225,284
|
Total long-term liabilities |
|
6,472,754
|
3,969,297
|
Total Liabilities |
|
18,005,527
|
9,870,442
|
Stockholders’ Equity (Deficit): |
|
|
|
Common stock, par value $0.000001, 400,000,000 shares authorized; 61,409,146 and 46,929,065 shares issued and outstanding, respectively |
[1] |
61
|
47
|
Preferred stock, par value $0.000001, 20,000,000 shares authorized; No shares issued and outstanding |
|
|
|
Additional Paid-in capital |
|
53,523,392
|
49,299,343
|
Retained earnings (Accumulated deficiency) |
|
(65,695,768)
|
(46,472,904)
|
Treasury stock |
|
(575,000)
|
|
Accumulated other comprehensive income (loss) |
|
1,375,268
|
(917,582)
|
Stockholders’ Equity (Deficit) |
|
(11,372,047)
|
1,908,904
|
Total Liabilities and Stockholders’ Equity (Deficit) |
|
6,633,480
|
11,779,346
|
Nonrelated Party [Member] |
|
|
|
Current Liabilities: |
|
|
|
Short-term loans payable |
|
207,656
|
|
Accounts payable |
|
6,320,552
|
3,333,675
|
Related Party [Member] |
|
|
|
Current Liabilities: |
|
|
|
Short-term loans payable |
|
692,185
|
|
Accounts payable |
|
$ 312,424
|
|
|
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v3.23.2
Consolidated Balance Sheet (Parenthetical) - $ / shares
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Statement of Financial Position [Abstract] |
|
|
Common Stock, Par or Stated Value Per Share |
$ 0.000001
|
$ 0.000001
|
Common Stock, Shares Authorized |
400,000,000
|
400,000,000
|
Common Stock, Shares, Outstanding |
61,409,146
|
46,929,065
|
Preferred stock, par value |
$ 0.000001
|
$ 0.000001
|
Preferred stock, shares authorized |
20,000,000
|
20,000,000
|
Preferred stock, shares issued |
0
|
0
|
Preferred stock, shares outstanding |
0
|
0
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.23.2
Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Statement [Abstract] |
|
|
|
|
|
Revenues |
|
$ 25,703
|
$ 321,171
|
$ 457,753
|
$ 1,934,118
|
Cost of revenues |
|
265,680
|
425,962
|
600,280
|
2,047,280
|
Gross profit (loss) |
|
(239,977)
|
(104,791)
|
(142,527)
|
(113,162)
|
Operating expenses: |
|
|
|
|
|
Selling expenses |
|
26,492
|
56,624
|
63,525
|
59,526
|
General and administrative expenses |
|
4,215,208
|
1,462,361
|
10,108,287
|
2,722,078
|
Research and development expenses |
|
4,751,800
|
2,208,964
|
6,795,396
|
4,484,102
|
Total operating expenses |
|
8,993,500
|
3,727,949
|
16,967,208
|
7,265,706
|
Loss from operations |
|
(9,233,477)
|
(3,832,740)
|
(17,109,735)
|
(7,378,868)
|
Other income (expenses): |
|
|
|
|
|
Interest income (expenses), net |
|
(478,082)
|
(6,375)
|
(484,950)
|
(13,841)
|
Gain(Loss) on foreign currency transaction |
|
585
|
41,591
|
(10,420)
|
88,539
|
Gain(Loss) on disposal of fixed assets |
|
18,513
|
|
(1,191)
|
|
Impairment on fixed assets |
|
(1,565,853)
|
|
(1,565,853)
|
|
Equity in earnings of investee |
|
(17,816)
|
(10,037)
|
(11,640)
|
10,736
|
Gain on sale of investment securities |
|
|
451,154
|
|
451,154
|
Gain on fair value adjustments of warrant |
|
1,113,421
|
|
1,199,672
|
|
Gain on fair value adjustment of derivative |
|
595,673
|
|
595,673
|
|
Derivative expense |
|
(1,088,477)
|
|
(1,088,477)
|
|
Other income (expenses), net |
|
(82,333)
|
(13,409)
|
100,555
|
293,863
|
Total other income (expenses) |
|
(1,504,369)
|
462,924
|
(1,266,631)
|
830,451
|
Loss before income tax provision |
|
(10,737,846)
|
(3,369,816)
|
(18,376,366)
|
(6,548,417)
|
Income tax benefit (expense) |
|
|
|
|
|
Net loss from continuing operations |
|
(10,737,846)
|
(3,369,816)
|
(18,376,366)
|
(6,548,417)
|
Discontinued operations (Note 23) |
|
|
|
|
|
Loss from discontinued operations |
|
(683,474)
|
(466,117)
|
(846,499)
|
(679,519)
|
Loss on discontinued operations |
|
(683,474)
|
(466,117)
|
(846,499)
|
(679,519)
|
Net loss |
|
(11,421,320)
|
(3,835,933)
|
(19,222,865)
|
(7,227,936)
|
Other comprehensive income: |
|
|
|
|
|
Foreign currency translation adjustment |
|
2,347,977
|
(1,485,139)
|
2,292,850
|
(1,680,395)
|
Total comprehensive loss |
|
$ (9,073,343)
|
$ (5,321,072)
|
$ (16,930,015)
|
$ (8,908,331)
|
Net loss per common share from continuing operations |
|
|
|
|
|
Basic |
|
$ (0.19)
|
$ (0.08)
|
$ (0.33)
|
$ (0.15)
|
Diluted |
|
(0.19)
|
(0.08)
|
(0.33)
|
(0.15)
|
Net loss per common share from discontinued operations |
|
|
|
|
|
Basic |
|
(0.01)
|
(0.01)
|
(0.02)
|
(0.02)
|
Diluted |
|
$ (0.01)
|
$ (0.01)
|
$ (0.02)
|
$ (0.02)
|
Weighted average common shares outstanding* |
|
|
|
|
|
Basic |
[1] |
56,871,014
|
43,509,237
|
54,957,819
|
42,712,850
|
Effect of dilutive securities |
|
|
|
|
|
Convertible debt |
[1] |
3,466,090
|
|
1,742,620
|
|
Conversion of option warrants |
[1] |
13,102,497
|
3,612,510
|
11,197,594
|
4,291,180
|
Diluted |
[1] |
73,439,601
|
47,121,747
|
67,898,033
|
47,004,030
|
|
|
X |
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v3.23.2
Consolidated Statements of Changes in Shareholders' Equity (Deficiency) - USD ($)
|
Common Stock [Member] |
Preferred Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Treasury Stock [Member] |
AOCI Attributable to Parent [Member] |
Total |
Begining balances, value at Dec. 31, 2021 |
$ 41
|
|
$ 32,288,699
|
$ (31,993,085)
|
|
$ (238,057)
|
$ 57,598
|
Begining balance, shares at Dec. 31, 2021 |
41,206,803
|
|
|
|
|
|
|
Corporate bond conversion |
$ 2
|
|
8,399,182
|
|
|
|
8,399,184
|
Corporate bond conversion, shares |
2,034,611
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
(3,392,003)
|
|
|
(3,392,003)
|
Other comprehensive income |
|
|
|
|
|
(195,256)
|
(195,256)
|
Ending balances, value at Mar. 31, 2022 |
$ 43
|
|
40,687,881
|
(35,385,088)
|
|
(433,313)
|
4,869,523
|
Ending balance, shares at Mar. 31, 2022 |
43,241,414
|
|
|
|
|
|
|
Begining balances, value at Dec. 31, 2021 |
$ 41
|
|
32,288,699
|
(31,993,085)
|
|
(238,057)
|
57,598
|
Begining balance, shares at Dec. 31, 2021 |
41,206,803
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
|
|
|
(7,227,936)
|
Other comprehensive income |
|
|
|
|
|
|
(1,680,395)
|
Ending balances, value at Jun. 30, 2022 |
$ 45
|
|
43,770,352
|
(39,221,021)
|
|
(1,918,452)
|
2,630,924
|
Ending balance, shares at Jun. 30, 2022 |
45,302,265
|
|
|
|
|
|
|
Begining balances, value at Mar. 31, 2022 |
$ 43
|
|
40,687,881
|
(35,385,088)
|
|
(433,313)
|
4,869,523
|
Begining balance, shares at Mar. 31, 2022 |
43,241,414
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
(3,835,933)
|
|
|
(3,835,933)
|
Other comprehensive income |
|
|
|
|
|
(1,485,139)
|
(1,485,139)
|
Issuance of common stock |
$ 2
|
|
2,715,194
|
|
|
|
2,715,196
|
Issuance of common stock, shares |
1,709,541
|
|
|
|
|
|
|
Issuance of common stock upon exercise of stock options |
$ 0
|
|
367,277
|
|
|
|
367,277
|
Issuance of common stock upon exercise of stock options, shares |
351,310
|
|
|
|
|
|
|
Ending balances, value at Jun. 30, 2022 |
$ 45
|
|
43,770,352
|
(39,221,021)
|
|
(1,918,452)
|
2,630,924
|
Ending balance, shares at Jun. 30, 2022 |
45,302,265
|
|
|
|
|
|
|
Begining balances, value at Dec. 31, 2022 |
$ 47
|
|
49,299,343
|
(46,472,904)
|
|
(917,582)
|
1,908,904
|
Begining balance, shares at Dec. 31, 2022 |
46,929,065
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
(7,801,544)
|
|
|
(7,801,544)
|
Other comprehensive income |
|
|
|
|
|
(55,127)
|
(55,127)
|
Issuance of common stock prior to the closing of Business Combination |
$ 5
|
|
(1,156,124)
|
|
|
|
(1,156,119)
|
Issuance of common stock prior to the closing of Business Combination, shares |
5,000,000
|
|
|
|
|
|
|
Reverse recapitalization |
$ 4
|
|
(878,120)
|
|
|
|
(878,116)
|
Reverse recapitalization, shares |
3,740,187
|
|
|
|
|
|
|
Issuance of common stock warrants for services |
$ 0
|
|
4,338,298
|
|
|
|
4,338,298
|
Issuance of common stock warrants for services, shares |
413,103
|
|
|
|
|
|
|
Acquisition of treasury stock |
|
|
|
|
(575,000)
|
|
(575,000)
|
Acquisition of treasury stock, shares |
57,500
|
|
|
|
|
|
|
Ending balances, value at Mar. 31, 2023 |
$ 56
|
|
51,603,397
|
(54,274,448)
|
(575,000)
|
(972,709)
|
(4,218,704)
|
Ending balance, shares at Mar. 31, 2023 |
56,139,855
|
|
|
|
|
|
|
Begining balances, value at Dec. 31, 2022 |
$ 47
|
|
49,299,343
|
(46,472,904)
|
|
(917,582)
|
1,908,904
|
Begining balance, shares at Dec. 31, 2022 |
46,929,065
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
|
|
|
(19,222,865)
|
Other comprehensive income |
|
|
|
|
|
|
2,292,850
|
Ending balances, value at Jun. 30, 2023 |
$ 61
|
|
53,523,392
|
(65,695,768)
|
(575,000)
|
1,375,268
|
(11,372,047)
|
Ending balance, shares at Jun. 30, 2023 |
61,409,146
|
|
|
|
|
|
|
Begining balances, value at Mar. 31, 2023 |
$ 56
|
|
51,603,397
|
(54,274,448)
|
(575,000)
|
(972,709)
|
(4,218,704)
|
Begining balance, shares at Mar. 31, 2023 |
56,139,855
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
(11,421,320)
|
|
|
(11,421,320)
|
Other comprehensive income |
|
|
|
|
|
2,347,977
|
2,347,977
|
Issuance of common stock for services |
$ 5
|
|
1,919,995
|
|
|
|
1,920,000
|
Issuance of common stock warrants for services, shares |
5,269,291
|
|
|
|
|
|
|
Ending balances, value at Jun. 30, 2023 |
$ 61
|
|
$ 53,523,392
|
$ (65,695,768)
|
$ (575,000)
|
$ 1,375,268
|
$ (11,372,047)
|
Ending balance, shares at Jun. 30, 2023 |
61,409,146
|
|
|
|
|
|
|
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v3.23.2
Consolidated Statements of Cash Flows - USD ($)
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
Net loss |
$ (19,222,865)
|
$ (7,227,936)
|
Net income (loss) from discontinued operations |
(846,499)
|
(679,519)
|
Net income (loss) from continuing operations |
(18,376,366)
|
(6,548,417)
|
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities: |
|
|
Depreciation expenses |
187,054
|
141,406
|
Amortization expenses |
23,541
|
27,060
|
Interest expense |
435,072
|
|
Non-cash lease expense |
205,103
|
169,666
|
Share-based compensation |
3,658,298
|
|
Change in fair value of warrant liabilities |
(1,199,672)
|
|
Change in fair value of derivative liability |
(595,673)
|
|
Revert of bad debt expenses |
7,256
|
(691)
|
Impairment loss |
1,565,853
|
|
Loss on disposal of fixed assets |
1,191
|
176
|
Gain on sale of investment securities |
|
(451,154)
|
Equity in earnings of investee |
11,640
|
(10,736)
|
Derivative Expense |
1,088,477
|
|
Decrease (Increase) in operating assets: |
|
|
Accounts receivable |
(25,369)
|
(198,989)
|
Others Receivable |
1,215,560
|
(501,927)
|
Prepaid expenses |
(36,368)
|
(4,916)
|
Advances and prepayments to suppliers |
131,687
|
(87,865)
|
Inventory |
769,273
|
(29,642)
|
Other non current assets |
11,180
|
8,810
|
Increase (Decrease) in operating liabilities: |
|
|
Accounts payable |
2,871,733
|
(731,438)
|
Notes payable |
4,825
|
|
Others payable |
291,147
|
(75,836)
|
Accrued expenses |
428,615
|
85,351
|
Deferred revenue |
(288,338)
|
269,441
|
Operating lease liabilities-current |
(9,652)
|
(34,097)
|
Warrant liabilities |
|
(68,023)
|
Other current liabilities |
(371,592)
|
|
Operating lease liabilities-Non-current |
(148,243)
|
(134,547)
|
Other non-current liabilities |
(42,869)
|
(154,616)
|
Net cash provided (used) by continuing operations |
(8,186,637)
|
(8,330,984)
|
Net cash provided (used) by discontinued operations |
29,233
|
(706,552)
|
Net cash provided (used) by operating activities |
(8,157,404)
|
(9,037,536)
|
CASH FLOWS FROM INVESTING ACTIVITIES |
|
|
Purchase of fixed assets |
(20,757)
|
(22,407)
|
Purchase of intangible assets |
(36,186)
|
(26,062)
|
Proceeds from disposal of investments |
|
487,427
|
Repayment of loans receivable |
|
16,248
|
Net cash provided (used) by continuing operations |
(56,943)
|
455,206
|
Net cash provided (used) by discontinued operations |
(5,245)
|
(45,171)
|
Net cash (used) by investing activities |
(62,188)
|
410,035
|
CASH FLOWS FROM FINANCING ACTIVITIES |
|
|
Proceeds from capital contribution |
|
3,082,473
|
Proceeds from bond |
2,797,697
|
|
Proceeds from loans |
3,516,441
|
|
Repayments to loans |
(2,612,192)
|
(142,816)
|
Payments for finance leases |
(41,681)
|
(47,240)
|
Proceeds from reverse recapitalization with AERWINS Inc., net |
1,595,831
|
|
Net cash provided (used) by continuing operations |
5,256,096
|
2,892,417
|
Net cash provided (used) by discontinued operations |
|
|
Net cash provided (used) by financing activities |
5,256,096
|
2,892,417
|
Net increase (decrease) in cash and cash equivalents |
(2,963,496)
|
(5,735,084)
|
Effects of exchange rates change on cash |
1,720,829
|
(813,365)
|
Cash and cash equivalents at beginning of period |
1,278,026
|
10,020,459
|
Cash and cash equivalents at beginning of period held by discontinued operation |
|
|
Cash and cash equivalents at ending of period held by discontinued operation |
|
|
Cash and cash equivalents at end of period |
35,359
|
3,472,010
|
Cash paid (received) during year for: |
|
|
Interest |
11,708
|
14,234
|
Income taxes |
|
|
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v3.23.2
ORGANIZATION AND DESCRIPTION OF BUSINESS
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
ORGANIZATION AND DESCRIPTION OF BUSINESS |
NOTE
1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
AERWINS
Technologies Inc., a Delaware corporation (the “Company,” “we,” “us,” or “AERWINS”) together
with its wholly owned subsidiary AERWINS, Inc., a Delaware corporation and its wholly owned subsidiary, A.L.I. Technologies Inc., a Japanese
corporation (“ALI”) is the developer and manufacturer of air mobility platform, COSMOS (Centralized Operating System for
Managing Open Sky), and the XTURISMO Limited Edition Hoverbike. All refences in this report on Form 10-Q to the “Company,”
“we,” “us,” or “AERWINS” include both AERWINS and ALI.
Pono
Capital Corp Merger
On
February 3, 2023, we consummated a merger (the “Merger”) with Pono Merger Sub, Inc., a Delaware corporation (“Merger
Sub”) and a wholly-owned subsidiary of the Company, then called Pono Capital Corp., a Delaware corporation (“Pono”)
with and into AERWINS, Inc. (formerly named AERWINS Technologies Inc.), a Delaware corporation pursuant to an agreement and plan of merger,
dated as of September 7, 2022 (as amended on January 19, 2023, the “Merger Agreement”), by and among Pono, Merger Sub, AERWINS,
Mehana Equity LLC, a Delaware limited liability company (“Sponsor” or “Purchaser Representative”) in its capacity
as the representative of the stockholders of Pono, and Shuhei Komatsu in his capacity as the representative of the stockholders of AERWINS,
Inc. (“Seller Representative”). The Merger and other transactions contemplated thereby (collectively, the “Business
Combination”) closed on February 3, 2023 when pursuant to the Merger Agreement, Merger Sub merged with and into AERWINS, Inc. with
AERWINS, Inc. surviving the Merger as a wholly-owned subsidiary of Pono, and Pono changed its name to “AERWINS Technologies Inc.”
and the business of the Company became the business of AERWINS, Inc., and this business section primarily includes information regarding
the AERWINS’, Inc. business.
The
Business Combination was accounted for as a reverse recapitalization under the accounting principles generally accepted in the United
States of America (“U.S. GAAP”). AERWINS was determined to be the accounting acquirer and Pono was treated as the acquired
company for financial reporting purposes. Accordingly, the financial statements of the combined company represent a continuation of the
financial statements of AERWINS.
On
February 2, 2023, the Company entered into a Subscription Agreement (the “Agreement”) with AERWINS, Inc., and certain investors
(collectively referred to herein as the “Purchasers”). Pursuant to the Agreement, the Purchasers agreed to purchase an aggregate
3,196,311 shares of common stock (the “Shares”) of AERWINS, Inc. which was immediately exchanged for 5,000,000 Public Shares
upon the consummation of the Business Combination in exchange for an aggregate sum of $5,000,000 (the “Purchase Price”) with
the Purchase Price being paid to AERWINS, Inc. prior to the closing of the Business Combination (the “Closing”). Effective
immediately prior to the Closing, AERWINS, Inc. issued the Shares to the Purchasers and thereafter immediately upon the Closing, the
Shares were exchanged for the Public Shares, and the Public Shares were issued as a registered issuance of securities under the Securities
Act of 1933, as amended (the “Securities Act”), pursuant to an effective registration filed by the Company on Form S-4 which
was declared effective by the Securities and Exchange Commission on January 13, 2023.
On
February 3, the Company received from the Business Combination with Pono net cash of $1,595,831.
The Company also assumed $25,750
in prepaid expenses, $1,432,603
in other payable, $1,580,000
in notes payable ($1,480,000
as of June 30, 2023), $643,213
in warrant liabilities. The total funds from
the Business Combination $1,595,831.
This amount was available to repay certain indebtedness, transaction costs and for general corporate purposes, which primarily consisted
of investment banking, legal, accounting, and other professional fees as follows:
SCHEDULE OF BUSINESS COMBINATION
| |
| | |
Cash—Pono trust and working capital cash | |
$ | 1,802,594 | |
Cash—Subscription agreement made immediately before the closing | |
| 5,000,000 | |
Less: transaction costs and advisory fees | |
| 5,206,763 | |
Total funds from the Business Combination | |
$ | 1,595,831 | |
Regarding the notes payable of $1,480,000 described above, the Company has not paid by the due date. Accordingly,
the Company is regarded as in default and recognizes interest expenses of $29,392 as accrued expenses.
|
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v3.23.2
GOING CONCERN
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN |
NOTE
2 - GOING CONCERN
The
Company’s consolidated financial statements are prepared using generally accepted accounting principles in the United States
of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the
normal course of business. As of and for the period ended June 30, 2023, the Company has incurred net loss from continuing
operations of $18,376,366
and accumulated deficit of $65,695,768.
These factors raise substantial doubt on the Company’s ability to continue as a going concern.
Although
the Company is attempting to commence operations and generate sufficient revenue, the Company’s cash position may not be sufficient
to support the Company’s daily operations. Management intends to raise additional funds by way of debt, or a private or public
offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its
ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern
is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability
to raise additional funds by way of debt, or a public or private offering. The financial statements do not include any adjustments related
to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary
should the Company be unable to continue as a going concern.
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation and Principles of Consolidation
The
accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations
of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of the Company
and its subsidiaries. All significant intercompany accounts and transactions have been eliminated.
Unaudited
Interim Consolidated Financial Information
The
accompanying interim consolidated balance sheet as of June 30, 2023, the interim consolidated statements of operations and comprehensive
income (loss), consolidated statements of changes in shareholders’ equity (deficiency), and cash flows for the six months ended
June 30, 2023 and 2022 and the related notes to such interim consolidated financial statements are unaudited. These unaudited interim
consolidated financial statements have been prepared in accordance with U.S. GAAP. In management’s opinion, the unaudited interim
consolidated financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments,
which include only normal recurring adjustments necessary for the fair statement of the Company’s financial position as of June
30, 2023 and the Company’s consolidated results of operations and cash flows for the six months ended June 30, 2023 and 2022. The
consolidated results of operations for the six months ended June 30, 2023 are not necessarily indicative of the results to be expected
for the full year ending December 31, 2023.
Use
of Estimates
In
preparing the consolidated financial statements in conformity with U.S. GAAP, the management is required to make certain 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. These estimates are based
on information available as of the date of the consolidated financial statements. Significant estimates required to be made by management
include, but are not limited to, the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long-lived
assets, and valuation allowance of deferred tax assets. Actual results could differ from those estimates.
Cash
and Cash Equivalents
Cash
and cash equivalents include cash on hand and deposits in banks that are unrestricted as to withdrawal or use, and which have original
maturities of three months or less.
Accounts
Receivable, net
Accounts
receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original
amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general
and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy
of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision
for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based
on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections.
The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the consolidated statements
of operations and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after
management has determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts
receivable that have previously been written off, the Company reverses the allowance and bad debt.
Inventories
Inventories
consist principally of raw materials used for rendering computing sharing services and for manufacturing hoverbikes. Work in progress
represents the costs incurred to date on unfinished products or services. The costs recognized as work in progress include direct materials,
direct labor, and overhead costs that are directly attributable to the production of the unfinished product or service. Inventories are
stated at the lower of cost or net realizable value, cost being determined by the first-in, first-out method for merchandise. Net realizable
value is calculated at estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal,
and transportation. Loss from inventories written down to net realizable value should be recognized whenever the utility of goods is
impaired by damage, deterioration, obsolescence, changes in price levels, or other causes. When inventories have been written down below
cost, the reduced amount is to be considered the cost for subsequent accounting purposes.
Fixed
assets
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated
useful lives, as more details follow:
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS
|
|
Depreciation
Method |
|
Useful
Life |
Building
and building accessories |
|
Straight-line
method |
|
8-38
years |
Office
equipment and furniture |
|
Straight-line
method |
|
2-10
years |
Software |
|
Straight-line
method |
|
5
years |
Design
right |
|
Straight-line
method |
|
7
years |
Patent
right |
|
Straight-line
method |
|
8
years |
Expenditures
for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated
statements of operations and comprehensive income (loss).
Lease-Lessee
In
accordance with the Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) the Company determines whether a contract
is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating
lease. Lease terms of certain operating leases include the non-cancellable period for which the Company has the right to use the underlying
asset, together with renewal option periods when the exercise of the renewal option is reasonably certain.
The
Company leases office facilities, office equipment and furniture, and a vehicle, which are classified as operating leases and leases
containers, which are classified as a finance lease in accordance with Topic 842. Under Topic 842, lessees are required to recognize
the following for all leases on the commencement date: (i) lease liability, which is a lessee’s obligation to make lease payments
arising from a lease, measured on a discounted basis; and (ii) right-of-use asset, which is an asset that represents the lessee’s
right to use, or control the use of, a specified asset for the lease term. Operating leases are included in operating lease right-of-use
assets, operating lease liabilities, current, and operating lease liabilities, non-current, and finance leases are included in property
and equipment, finance lease liabilities, current, and finance lease liabilities, non-current in the consolidated balance sheet.
The
operating lease right-of-use asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments
is recognized on a straight-line basis over the lease term. All operating lease right-of-use assets are reviewed for impairment annually.
As
most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information
available at commencement date in determining the present value of future payments.
The
Company has elected the short-term lease exception, and therefore operating lease right-of-use assets and liabilities do not include
leases with a lease term of twelve months or less.
Impairment
of Long-Lived Assets
Long-lived
assets with finite lives, primarily property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition
are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value.
Equity
Method
We
apply the equity method to an investment in unconsolidated entities over which we have the ability to exercise significant influence.
We initially record our investments based on the acquisition cost. Under the equity method, the carrying amount of the investment is
adjusted to recognize changes in the Company’s share of net assets of the investment.
SCHEDULE OF SUBSIDIARIES
| |
| |
Percentage of Effective Ownership | |
Name of Subsidiary | |
Place of Organization | |
June 30, 2023 | | |
December 31, 2022 | |
ASC TECH Agent | |
Japan | |
| 48.81 | % | |
| 48.81 | % |
Warrant
Liabilities
We
account for the Warrants in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 815-40 —
Derivatives and Hedging — Contracts in Entity’s Own Equity (“ASC 815), under which the Warrants do not meet the criteria
for equity treatment and must be recorded as liabilities. Accordingly, we classify the Warrants as liabilities at their fair value and
adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until
exercised, and any change in fair value is recognized in our consolidated statements of operations. The Placement Warrants, Public Warrants,
and Debt Warrants for periods where no observable traded price was available are valued using a Black Scholes model.
Convertible
Promissory Notes and Derivative Instruments
The
Company accounts for the fair value of the conversion feature in accordance with the guidance contained in ASC 815, which requires the
Company to bifurcate and separately account for the conversion feature as an embedded derivative contained in the Company’s convertible
promissory note. Accordingly, we account for the conversion option as an embedded derivative contained in the Company’s promissory
note at fair value. The derivative liability is required to be remeasured at each reporting date and the change in fair value is recognized
in our consolidated statements of operations.
Foreign
Currency Translation
The
Company maintains its books and record in its local currency, Japanese YEN (“JPY”), which is a functional currency as being
the primary currency of the economic environment in which its operation is conducted. Transactions denominated in currencies other than
the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency
using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of
operations.
The
reporting currency of the Company is the United States Dollars (“US$”), and the accompanying consolidated financial statements
have been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statements”, assets and liabilities
of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues
and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial
statements are recorded as a separate component of accumulated other comprehensive loss within the statements of changes in shareholders’
deficit.
Translation
of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:
SCHEDULE OF FOREIGN EXCHANGE RATES
| |
2023 | | |
2022 | | |
2022 | |
| |
Six months ended June 30, (unaudited) | | |
Year ended
December 31, | |
| |
2023 | | |
2022 | | |
2022 | |
Current JPY: US$1 exchange rate | |
| 144.47 | | |
| 135.69 | | |
| 131.81 | |
Average JPY: US$1 exchange rate | |
| 134.91 | | |
| 123.10 | | |
| 131.46 | |
Foreign exchange rate | |
| 134.91 | | |
| 123.10 | | |
| 131.46 | |
Consolidated
Statements of Cash Flows
In
accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations are calculated
based upon the functional currency. As a result, amounts related to assets and liabilities reported on the statement of cash flows may
not necessarily agree with changes in the corresponding balances on the balance sheet.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”.
To
determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s)
with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable
consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price
to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption
Tax on sales is calculated at 10% of gross sales.
When
another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606
to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are
transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred
to our customer, revenue is reported net of the fees paid to the other party, as agent.
Cost
of Revenues
Cost
of revenues primarily consists of salaries and related expenses (e.g. bonuses, employee benefits, and payroll taxes) for personnel directly
involved in the delivery of services and products directly to customers. Cost of revenues also includes royalty/license payments to vendors,
and hosting and infrastructure costs related to the delivery of the Company’s products and services.
Advertising
Expenses
Advertising
expenses consist primarily of costs of promotion and marketing for the Company’s image and products, and costs of direct advertising,
and are included in selling expenses. The Company expenses advertising costs as incurred, in accordance with the ASC 720-35, “Advertising
Costs”. The advertising expenses for six months ended June 30, 2023 and 2022 (unaudited) were $63,525 and $59,526, respectively.
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to credit risk consist primarily of accounts and other receivables. The Company does
not require collateral or other security to support these receivables. The Company conducts periodic reviews of the financial condition
and payment practices of its customers to minimize collection risk on accounts receivable.
For
the six months ended June 30, 2023, Customer A accounts for 25.9% of the Company’s total revenues.
For
the six months ended June 30, 2022, Customer B, Customer C and Customer D accounts for respectively 17.9%, 14.8% and 13.5% of the Company’s
total revenues.
As
of June 30, 2023, Customer E accounts for 81.6% of the Company’s total accounts receivable. As of December 31, 2022, Customer E,
Customer F and Customer G accounts for respectively 15.1%, 16.2% and 12.8% of the Company’s total accounts receivable
For
the six months ended June 30, 2023, Vendor A and Vendor B accounts for respectively 39.5% and 16.4% of the Company’s total raw
material purchases.
For
the six months ended June 30, 2022, Vendor A, Vendor C and Vendor D accounts for respectively 30.1%, 19.3% and 11.2% of the Company’s
total raw material purchases.
As
of December 31, 2022, Vendor A accounts for 31.2% of the Company’s total accounts payable. As of June 30, 2023, Vendor A accounts
for 20.1% of the Company’s total accounts payable.
Comprehensive
Income or Loss
ASC
220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income or loss, its components
and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources.
Accumulated other comprehensive loss, as presented in the accompanying consolidated statements of changes in shareholders’ deficit,
consists of changes in unrealized gains and losses on foreign currency translation.
Earnings
(Loss) Per Share
The
Company computes basic and diluted earnings (loss) per share in accordance with ASC 260, Earnings per Share. Basic earnings (loss)
per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to
issue common shares were exercised or equity awards vest resulting in the issuance of common shares that could share in the earnings
(loss) of the Company.
Related
Parties and Transactions
The
Company identifies related parties, and accounts for, discloses related party transactions in accordance with ASC 850, “Related
Party Disclosures” and other relevant ASC standards.
Parties,
which can be an entity or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company
or exercise significant influence over the Company in making financial and operational decisions. Entities are also considered to be
related if they are subject to common control or common significant influence.
Transactions
involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive,
free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related
party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations
can be substantiated.
Income
Taxes
Income
taxes are accounted for using an asset and liability method of accounting for income taxes in accordance with ASC 740, “Income
Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current
period and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s
financial statements or tax returns. Deferred tax assets also include the prior years’ net operating losses carried forward. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized
in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred
tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or
all of the deferred tax assets will not be realized.
The
Company follows ASC 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax
position taken or expected to be taken in a tax return. ASC 740 also provides guidance on recognition 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.
Under
the provisions of ASC 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by
the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position
that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which,
based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the
accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general
and administrative expenses in the statements of operations.
Fair
Value Measurements
The
Company performs fair value measurements in accordance with ASC 820. Fair value is defined as the price that would be received to sell
an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes
a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when
measuring fair value. An asset’s or a liability’s categorization within the fair value hierarchy is based upon the lowest
level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure
fair value:
|
● |
Level
1: quoted prices in active markets for identical assets or liabilities; |
|
● |
Level
2: inputs other than Level 1 that are observable, either directly or indirectly; or |
|
● |
Level
3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets
or liabilities. |
|
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v3.23.2
ACCOUNTS RECEIVABLE, NET
|
6 Months Ended |
Jun. 30, 2023 |
Credit Loss [Abstract] |
|
ACCOUNTS RECEIVABLE, NET |
NOTE
4 — ACCOUNTS RECEIVABLE, NET
Accounts
receivable, net consists of the following:
SCHEDULE OF ACCOUNTS RECEIVABLE, NET
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31,
2022 | |
Accounts receivable | |
$ | 166,054 | | |
$ | 980,688 | |
Less: allowance for doubtful accounts | |
| (6,776 | ) | |
| - | |
Accounts receivable, net | |
$ | 159,278 | | |
$ | 980,688 | |
Allowance
for doubtful accounts movement is as follows:
SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023
(unaudited) | | |
December 31,
2022 | |
Beginning balance | |
$ | - | | |
$ | (739 | ) |
Change during the year | |
| (7,256 | ) | |
| 739 | |
Foreign currency translation adjustment | |
| 480 | | |
| - | |
Ending balance | |
$ | (6,776 | ) | |
$ | - | |
Other
receivable movement is as follows:
SCHEDULE OF OTHER
RECEIVABLE
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31, 2022 | |
Beginning balance | |
$ | 2,089,921 | | |
$ | 1,034,690 | |
Change during the year | |
| (1,182,560 | ) | |
| 1,189,020 | |
Foreign currency translation adjustment | |
| (104,923 | ) | |
| (133,789 | ) |
Ending balance | |
$ | 802,438 | | |
$ | 2,089,921 | |
The
change during the year in 2022 is mainly from increase of consumption tax receivable that has been refunded in 2023.
|
X |
- DefinitionThe entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable.
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v3.23.2
INVENTORY
|
6 Months Ended |
Jun. 30, 2023 |
Inventory Disclosure [Abstract] |
|
INVENTORY |
NOTE
5 — INVENTORY
Inventory
consists of the following:
SCHEDULE OF INVENTORY
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31, 2022 | |
Raw materials | |
$ | 209,330 | | |
$ | 1,533,784 | |
Work in progress | |
| 1,288,027 | | |
| 1,135,852 | |
Product | |
| 31,665 | | |
| - | |
Stored item | |
| 9,541 | | |
| 17,456 | |
Total | |
$ | 1,538,563 | | |
$ | 2,687,092 | |
|
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v3.23.2
SEGMENT INFORMATION
|
6 Months Ended |
Jun. 30, 2023 |
Segment Reporting [Abstract] |
|
SEGMENT INFORMATION |
NOTE
6 — SEGMENT INFORMATION
Management
determined the Company’s operations constituted one reportable segment in accordance with ASC 280—Air mobility segment. Revenue
by each service line can be found in Note 7 below.
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v3.23.2
REVENUE RECOGNITION
|
6 Months Ended |
Jun. 30, 2023 |
Revenue from Contract with Customer [Abstract] |
|
REVENUE RECOGNITION |
NOTE
7 — REVENUE RECOGNITION
The
Company currently generates its revenue from the following main sources:
Revenue
from Computing Power Sharing services with Equipment Installation
The
Company provides customers with computing power sharing services with equipment installation, which includes a one-time equipment installation
and a certain period of time technology service. The Company recognizes revenue from one-time equipment installation at the point in
time when the installation is completed and accepted by the customer. The Company recognizes revenue from technology service over time
when the service is rendered and accepted by the customer, normally monthly.
Revenue
from Computing Power Sharing services without Equipment Installation
The
Company also provides customers with computing power sharing services without equipment installation, which includes a one-time platform
set up without equipment installation, and a certain period of time technology service. The Company recognizes revenue from one-time
platform set up at the point in time when the platform is set up to function and accepted by the customer. The Company recognizes revenue
from technology service over time when the service is rendered and accepted by the customer, normally monthly.
Revenue
from Air Mobility Drone Solution
The
Company provides customers with air mobility drone solution, which includes UAS (Unmanned Aircraft Systems) main equipment, laser scanner,
software package, camera system, etc. The solution includes a one-time system set up and a certain period of time technology service.
The Company recognizes revenue from one-time system set up at the point in time when the system is set up to function and accepted by
the customer. The Company recognizes revenue from technology service over time when the service is rendered and accepted by the customer,
normally monthly. Revenue from Air Mobility Drone Solution is included in income from discontinued operations.
Revenue
from Project Management
The
Company provides customers with project management, which includes project planning and implementation, and providing needed technology
human resources, such as construction engineers and software engineers for various projects. The Company recognizes revenue from project
management over time when the service is rendered and accepted by the customer, normally monthly. Revenue from Project Management is
included in income from discontinued operations.
Revenue
from Consulting Service
The
Company provided a customer with consulting service related to IPO. The company recognizes revenue from the service over time as the
service is rendered.
Disaggregation
of Revenue
The
Company disaggregates its revenues from contracts by service types, as the Company believes it best depicts how the nature, amount, timing
and uncertainty of the revenue and cash flows are affected by economic factors. The Company’s disaggregation of revenues for the
six months and three months ended June 30, 2023 and 2022 is as following (unaudited):
SCHEDULE OF DISAGGREGATION OF REVENUE
| |
2023 | | |
2022 | |
| |
Six months ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Revenue from Computing Power Sharing services | |
| 101,453 | | |
| 836,059 | |
Revenue from Project Management for Computing Share | |
| 6,300 | | |
| 1,098,059 | |
Consulting Service | |
| 350,000 | | |
| - | |
Total Revenue | |
$ | 457,753 | | |
$ | 1,934,118 | |
| |
2023 | | |
2022 | |
| |
Three months ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Revenue from Computing Power Sharing services | |
| 25,703 | | |
| 274,823 | |
Revenue from Project Management for Computing Share | |
| - | | |
| 46,348 | |
Total Revenue | |
$ | 25,703 | | |
$ | 321,171 | |
For
the six months ended June 30 in 2023 and 2022 (unaudited), almost all of the revenue generated are attributed to the Company’s
operation in Japan.
Revenue
from Air Mobility Drone Solution and Project Management are included in income from discontinued operations.
Contract
Liability
As
of June 30, 2023 (unaudited) and December 31, 2022, the Company recognizes contract liability of $737,980 and $1,104,582 respectively.
Contract liability primarily represents the Company’s remaining performance obligations under its service agreement at the end
of the period, for which consideration has been received and revenue had not been recognized.
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- DefinitionThe entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.
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v3.23.2
RELATED PARTY TRANSACTIONS
|
6 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE
8 — RELATED PARTY TRANSACTIONS
Guarantee
provided by a director of A.L.I.
For
the six months ended June 30 in 2023, the Company received a debt guarantee from the Representative Director of A.L.I. Daisuke Katano
for a particular building lease agreement. The transaction amount is $12,452 which is calculated by the total rental fees paid during
the period from January 1, 2023 to June 30, 2023 for the contracts for which guarantees were provided as of June 30, 2023. No warranty
fees are paid.
Loan
from a former director of Aerwins
On
February 27, 2023, the Company’s wholly owned subsidiary in Japan, A.L.I. Technologies, entered into a loan agreement with
Shuhei Komatsu, the Company’s Chief Executive Officer. Pursuant to the Agreement, Mr. Komatsu agreed to lend A.L.I. 200,000,000
yen (approximately $1,384,370
US Dollars based on a conversion rate of 0.006921
US Dollar for each $1
yen as of June 30, 2023). The original maturity date of the Loan under the Agreement was April
15, 2023, and was extended to June 30, 2023 (the “Maturity Date”). The interest rate under the Agreement is 2.475%
per annum (calculated on a pro rata basis for 365 days a year), and the interest period is from February 27, 2023 until the Maturity
Date. The Company recognizes $8,775 of accrued expenses. The Company has not paid 100,000,000 yen
(approximately US$692,185)
as of June 30, 2023. Accordingly, the Company is regarded in default and negotiates the terms with the lender.
Payable
to Directors of Aerwins
In
the second quarter of 2023, two directors of Aerwins, Kiran Sidhu and Daisuke Katano paid some payable on behalf of the Company. Mr.
Sidhu paid $102,000 in the second quarter of 2023 and the same amount is outstanding as of June 30, 2023. Mr. Katano paid $210,424 in
the second quarter of 2023 and the same amount is outstanding as of June 30, 2023. The Company will pay to them at an appropriate timing in light of its financial situation.
|
X |
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v3.23.2
PROPERTY AND EQUIPMENT, NET
|
6 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
PROPERTY AND EQUIPMENT, NET |
NOTE
9 — PROPERTY AND EQUIPMENT, NET
Property
and equipment consist of the following:
SCHEDULE OF PROPERTY AND EQUIPMENT
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31,
2022 | |
Building | |
$ | 213,375 | | |
$ | 233,869 | |
Accessory equipment | |
| 182,629 | | |
| 211,879 | |
Structures | |
| 43,400 | | |
| 47,568 | |
Vehicles | |
| 4,117 | | |
| 4,512 | |
Tools, furniture and fixtures | |
| 1,818,832 | | |
| 1,751,969 | |
Lease assets | |
| 170,496 | | |
| 186,871 | |
Property and equipment, gross | |
| | | |
| | |
Accumulated depreciation | |
| (721,480 | ) | |
| (534,426 | ) |
Impairment | |
| (1,711,369 | ) | |
| (511,695 | ) |
Property and equipment, net | |
$ | - | | |
$ | 1,390,547 | |
Depreciation
expense for six months ended June 30, 2023 and 2022, were respectively $187,054 and $141,406.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.23.2
INTANGIBLE ASSETS, NET
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
INTANGIBLE ASSETS, NET |
NOTE
10 — INTANGIBLE ASSETS, NET
The
components of intangible assets as of June 30, 2023 and December 31, 2022 are as follows:
SCHEDULE OF INTANGIBLE ASSETS
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31,
2022 | |
Software | |
$ | 662,075 | | |
$ | 706,320 | |
Design right | |
| 101,578 | | |
| 111,334 | |
Patent right | |
| 22,842 | | |
| - | |
Intangible assets, gross | |
| | | |
| | |
Accumulated amortization | |
| (217,828 | ) | |
| (191,813 | ) |
Impairment | |
| (568,667 | ) | |
| (475,265 | ) |
Intangible assets, net | |
$ | - | | |
$ | 150,576 | |
Amortization
expense for six months ended June 30, 2023 and 2022, were respectively $23,541 and $27,060.
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v3.23.2
IMPAIRMENT LOSS
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
IMPAIRMENT LOSS |
NOTE
11 — IMPAIRMENT LOSS
For
the six months ended June 30, 2023, the Company recognized impairment losses for the following assets:
SCHEDULE
OF IMPAIRMENT LOSS
| |
| |
Type | |
Impairment loss | |
Building | |
$ | 199,601 | |
Accessory equipment | |
| 146,334 | |
Structures | |
| 37,975 | |
Tools, furniture and fixtures | |
| 562,650 | |
Operating Lease right-of-use assets | |
| 472,414 | |
Software | |
| 71,095 | |
Design right | |
| 54,370 | |
Patent right | |
| 21,414 | |
Total | |
$ | 1,565,853 | |
Because
the Company continues to recognize operating losses, and the future cash flows from these assets for its business in Japan are uncertain,
so it has decided to write down fixed assets in Japan, the Company recognizes impairment loss for all fixed assets in Japan. The Company
recognized the reduction as impairment in the line item of impairment on fixed assets. The Company reduces the book value to zero and
recognizes the amount as impairment because the future cash flows from these assets were uncertain at the end of this quarter.
|
X |
- DefinitionThe entire disclosure for the details of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value. Disclosure may also include a description of the impaired asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired asset is reported.
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v3.23.2
LEASES
|
6 Months Ended |
Jun. 30, 2023 |
Leases [Abstract] |
|
LEASES |
NOTE
12 — LEASES
The
components of lease costs are as follows:
SCHEDULE OF LEASE COSTS
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Short-term lease costs | |
$ | 39,233 | | |
$ | 536 | |
Finance lease costs | |
| 47,411 | | |
| 51,127 | |
Operating lease costs | |
| 177,160 | | |
| 107,922 | |
Total lease costs | |
$ | 263,804 | | |
$ | 159,585 | |
As
of June 30, 2023, the future maturity of lease liabilities is as follows:
SCHEDULE OF FUTURE MATURITY OF LEASE LIABILITIES
Year ending December 31, | |
| Finance lease | | |
| Operating lease | |
| |
| | | |
| | |
2023 (six months) | |
$ | 64,834 | | |
$ | 93,987 | |
2024 | |
| 50,078 | | |
| 227,438 | |
2025 | |
| 10,283 | | |
| 155,979 | |
2026 | |
| 10,283 | | |
| - | |
Thereafter | |
| 12,854 | | |
| - | |
Total lease payments | |
| 148,332 | | |
| 477,404 | |
Less: imputed interest | |
| (5,780 | ) | |
| (4,991 | ) |
Total lease liabilities | |
| 142,552 | | |
| 472,413 | |
Less: current portion | |
| 85,025 | | |
| 228,175 | |
| |
| | | |
| | |
Non-current lease liabilities | |
$ | 57,527 | | |
$ | 244,238 | |
The
following table presents supplemental information related to the Company’s leases:
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASE
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Cash paid for amounts included in the measurement of lease liabilities: | |
| | | |
| | |
Operating cash flows from operating leases | |
| 157,895 | | |
| 168,644 | |
Financing cash flows from finance lease | |
| 41,681 | | |
| 47,240 | |
Weighted average remaining lease term (years) | |
| | | |
| | |
Finance leases | |
| 1.1 | | |
| 1.8 | |
Operating leases | |
| 1.1 | | |
| 1.4 | |
Weighted-average discount rate: (per annum) | |
| | | |
| | |
Finance leases | |
| 2.66 | % | |
| 2.38 | % |
Operating leases | |
| 0.94 | | |
| 0.94 | |
Pursuant
to the operating lease agreements, the Company made security deposits to the lessors. The amount of security deposits as of June 30,
2023 and as of December 31, 2022 is $152,598 and 174,111 respectively.
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v3.23.2
LONG-TERM DEBTS
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
LONG-TERM DEBTS |
NOTE
13 — LONG-TERM DEBTS
The
Company’s long-term loans borrowed from banks and other financial institutions, which consist of the following:
SCHEDULE OF LONG-TERM LOANS BORROWED FROM BANKS AND OTHER FINANCIAL INSTITUTIONS
Name of Lender | |
Original Amount Borrowed (JPY) | | |
Loan Duration | |
Annual Interest Rate | | |
Balance as of June 30, 2023 (unaudited) | | |
Balance as of December 31, 2022 | |
Mizuho Bank, Ltd. | |
| 40,000,000 | | |
1/22/2021— 1/22/2028 | |
| 0.00 | % | |
| 276,874 | | |
| 303,467 | |
Mizuho Bank, Ltd. | |
| 60,000,000 | | |
1/22/2021— 1/22/2028 | |
| 0.00 | % | |
| 415,311 | | |
| 455,201 | |
Mizuho Bank, Ltd. | |
| 50,000,000 | | |
1/22/2021— 1/22/2028 | |
| 1.70 | % | |
| 346,093 | | |
| 379,334 | |
Japan Finance Corporation | |
| 50,000,000 | | |
12/29/2020— 12/31/2027 | |
| 1.11 | % | |
| 233,959 | | |
| 279,190 | |
Japan Finance Corporation | |
| 250,000,000 | | |
12/29/2020— 1/31/2026 | |
| 0.50 | % | |
| 1,730,462 | | |
| 1,896,669 | |
Aggregate outstanding principal balances | |
| | | |
| |
| | | |
| 3,002,699 | | |
| 3,313,861 | |
Less: current portion | |
| | | |
| |
| | | |
| (166,332 | ) | |
| (54,624 | ) |
Non-current portion | |
| | | |
| |
| | | |
$ | 2,836,367 | | |
$ | 3,259,237 | |
Interest
expense for long-term debts was $11,708 and $14,234 for the six months ended June 30, 2023 and 2022 (unaudited), respectively.
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- DefinitionThe entire disclosure for long-term debt.
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v3.23.2
CONVERTIBLE PROMISSORY NOTES, NET
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
CONVERTIBLE PROMISSORY NOTES, NET |
NOTE
14 – CONVERTIBLE PROMISSORY NOTES, NET
On
April 12, 2023, the Company entered into a Securities Purchase Agreement (the “SPA”) with Lind Global Fund II LP (the “Investor”).
Pursuant to the SPA, the Company agreed to issue to the Investor up to three secured convertible promissory notes in the aggregate principal
amount of $6,000,000 for a purchase price of an aggregate of $5,000,000 and up to 5,601,613 warrants to acquire up to 5,601,613 shares
of the Company’s common stock.
On
April 12, 2023, the Company issued first tranche of convertible promissory note of $2,520,000 with maturity date of April 12, 2025 and
no interest and issued warrant exercisable for 60 months to acquire 2,532,678 shares of common stock at $0.8926 per share. The note may
convert into common shares at the option of the Holder. The conversion price is the lesser of: (i) $0.90; or (ii) 90% of the lowest single
VWAP during the 20 Trading Days prior to conversion of the note. Debt issuance cost of $457,304, original issue discount of $420,000
and additional discount of $1,642,696 are recognized as reduction from the principal amount of the note and will be amortized over the
life of the note utilizing straight-line method.
On
May 23, 2023, the Company issued second tranche of convertible promissory note of $1,680,000 with maturity date of May 23, 2025 and no
interest and issued warrant exercisable for 60 months to acquire 1,568,542 shares of common stock at $0.7316 per share. The note may
convert into common shares at the option of the Holder. The conversion price is the lesser of: (i) $0.90; or (ii) 90% of the lowest single
VWAP during the 20 Trading Days prior to conversion of the note. Debt issuance cost of $245,000, original issue discount of $280,000
and additional discount of $1,133,395 are recognized as reduction from the principal amount of the note and will be amortized over the
life of the note utilizing straight-line method.
The
notes consist of the following components as of June 30, 2023:
SCHEDULE
OF DEBT NOTES
Principal | |
$ | 4,200,000 | |
Debt discount | |
| (4,178,395 | ) |
Interest expense | |
| 435,072 | |
Net Carrying Balance at June 30, 2023 | |
$ | 456,677 | |
As
of the year ended June 30, 2023, debt discount of the convertible notes consisted of following:
SCHEDULE
OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES
Start Date | |
End Date | |
Debt Discount At Debt Issuance | | |
Amortization | | |
Debt Discount As of June 30, 2023 | |
April 12, 2023 | |
April 12, 2025 | |
$ | 2,520,000 | | |
| 302,400 | | |
$ | 2,217,600 | |
May 23, 2023 | |
May 23, 2025 | |
| 1,658,395 | | |
| 132,672 | | |
| 1,525,723 | |
Total | |
| |
| 4,178,395 | | |
| 435,072 | | |
| 3,743,323 | |
|
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.23.2
DERIVATIVE LIABILITY
|
6 Months Ended |
Jun. 30, 2023 |
Derivative Liability |
|
DERIVATIVE LIABILITY |
NOTE
15 – DERIVATIVE LIABILITY
The
derivative liability is derived from the debt conversion option features in Note 14. They were valued using Monte Carlo simulation model
using assumptions detailed below. As of June 30, 2023, the derivative liability was $1,456,641. The Company recorded $595,673 gain from
changes in derivative liability during the six months ended June 30, 2023. In addition, the Company recorded $1,088,477 as excess of
derivative expense at initial valuation due to the total debt discount cannot excess the face amount of the convertible note balance.
The Monte Carlo simulation model with following assumptions:
SCHEDULE
OF DERIVATIVE LIABILITY
Volatility | |
| 65% - 82.50 | % |
Risk-free rate | |
| 3.95% - 4.98 | % |
Stock price | |
| $0.42 - $0.94 | |
Dividend Yield | |
| - | |
Expected life | |
| 4.79 – 5 years | |
Fair
value of the derivative is summarized as below:
SCHEDULE
OF FAIR VALUE OF THE DERIVATIVE
| |
| Derivative Liability | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| 2,052,314 | |
Change in fair value | |
| (595,673 | ) |
Ending Balance, June 30, 2023 | |
$ | 1,456,641 | |
|
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v3.23.2
WARRANT LIABILITY
|
6 Months Ended |
Jun. 30, 2023 |
Warrant Liability |
|
WARRANT LIABILITY |
NOTE
16 – WARRANT LIABILITY
The
warrant liability is derived from warrants issued as debt warrants in Note 14, public warrants and placement warrants.
As
of June 30, 2023, the total fair value of the warrant liability was $1,255,795.
The
following table provides a reconciliation of the warrants measured at fair value using Level 1 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS
| |
Public warrants | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| - | |
Transfer from Level 2 | |
| 603,750 | |
Change in fair value | |
| (280,313 | ) |
Ending Balance, June 30, 2023 | |
$ | 323,437 | |
The
Black-Scholes model with the following assumptions inputs:
SCHEDULE
OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS
Volatility | |
| 62.80% - 82.50 | % |
Risk-free rate | |
| 3.62%
- 4.98 | % |
Stock price | |
| $0.42 - $0.94 | |
Dividend Yield | |
| - | |
Expected life | |
| 4.79 – 5 years | |
The
following table provides a reconciliation of the warrants measured at fair value using Level 2 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS
| |
Public warrants | | |
Placement warrants | | |
Debt warrants | |
Balance at January 1, 2023 | |
$ | - | | |
| - | | |
| - | |
Additions | |
| 603,750 | | |
| 39,463 | | |
| 1,812,253 | |
Transfer to Level 1 | |
| (603,750 | ) | |
| - | | |
| - | |
Change in fair value | |
| - | | |
| (18,180 | ) | |
| (901,178 | ) |
Ending Balance, June 30, 2023 | |
$ | - | | |
| 21,283 | | |
| 911,075 | |
|
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v3.23.2
INCOME TAXES
|
6 Months Ended |
Jun. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
INCOME TAXES |
NOTE
17 — INCOME TAXES
United
States
Aerwins
Technologies Inc. is a holding company registered in the State of Delaware incorporated in June 2022. The U.S. federal income tax rate
is 21%.
Japan
The
Company conducts its major businesses in Japan and is subject to tax in this jurisdiction. During the three months periods ended June
30, 2023 and 2022, all taxable income (loss) of the Company is generated in Japan. Income taxes in Japan applicable to the Company are
imposed by the national, prefectural, and municipal governments, and in the aggregate resulted in an effective statutory rate of approximately
34.59% for the six months ended June 30, 2023 and 2022.
For
the six months ended June 30, 2023 and 2022, the Company’s income tax expenses are as follows:
SCHEDULE OF COMPANY' S INCOME TAX
EXPENSES
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, | |
| |
2023 | | |
2022 | |
Current | |
$ | - | | |
$ | - | |
Deferred | |
| - | | |
| - | |
Total | |
$ | - | | |
$ | - | |
A
reconciliation of the effective income tax rates reflected in the accompanying consolidated statements of operations to the Japanese
statutory tax rate for the six months ended June 30, 2023 and 2022 is as follows:
SCHEDULE OF EFFECTIVE INCOME TAX RATES OF OPERATIONS TO THE JAPANESE STATUTORY TAX RATE
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, | |
| |
2023 | | |
2022 | |
Japanese statutory tax rate | |
| 34.59 | % | |
| 34.59 | % |
Change in valuation allowance | |
| (34.59 | )% | |
| (34.59 | )% |
Effective tax rate | |
| (0.00 | )% | |
| (0.00 | )% |
For
the six months ended June 30, 2023 and 2022 (unaudited)
The
Company’s provision for income taxes for interim periods was determined using an estimate of its annual effective tax rate. Each
quarter, the Company updates its estimate of the annual effective tax rate, and if the estimated annual effective tax rate changes, the
Company makes a cumulative adjustment in such period.
The
Company recognized income tax expense for the six months ended June 30, 2023 and 2022, both of which were estimated corporate inhabitant
taxes.
|
X |
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v3.23.2
EQUITY METHOD
|
6 Months Ended |
Jun. 30, 2023 |
Equity Method Investments and Joint Ventures [Abstract] |
|
EQUITY METHOD |
NOTE
18 — EQUITY METHOD
As
of June 30, 2022 and 2021, the Company holds 48.81% of ASC TECH Agent. Accordingly, the Company applies equity method to its investment.
For the six months ended June 30, 2023 and 202 (unaudited), net income from ASC TECH agent is recognized as equity in earnings of investee
of $11,640 of loss and $10,736 of profit in the consolidated statements of operations and comprehensive income (loss).
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v3.23.2
SHAREHOLDERS’ DEFICIT
|
6 Months Ended |
Jun. 30, 2023 |
Equity [Abstract] |
|
SHAREHOLDERS’ DEFICIT |
NOTE
19 – SHAREHOLDERS’ DEFICIT
Aerwins
was authorized to issue 400,000,000 shares of common shares, par value of $0.000001 per share, and 20,000,000 shares of preferred shares,
par value of $0.000001 per share.
Business
combination with Pono Capital Corp
On
February 3, 2023, the Company consummated the Merger with Pono. On February 2, 2023, the Company entered into a Subscription Agreement
with the Purchasers. In total, the number of Public Shares increased by 8,797,687 at the closing of the Business Combination.
Shares
issued to service providers
The
Company agreed with service providers to pay the service fees by issuing common stocks subject to the closing of the business combination.
After the closing of the Business Combination, the Company issued 413,103 shares of common stock for the three months ended March 31,
2023. The Company issued 5,269,291 shares to consultants who provide the Company with several services for the three months ended June
30, 2023. These share issuances are recognized as expense at the fair value of the shares at the issuance date. The total amount
of fair value of shares issued for the six months ended June 30, 2023 was $6,258,298 and $2,600,000 is recognized as prepaid expenses.
The
Company’s outstanding shares increased by 14,480,081 for the six months ended June 30, 2023, and recognized Common stock of $14
and Additional Paid-in Capital of $4,224,049. As of June 30, 2023, there were 61,409,146 of common shares issued. The numbers of common
stocks are retrospectively presented to reflect the legal capital of post-merger AERWINS.
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v3.23.2
EARNINGS (LOSS) PER SHARE
|
6 Months Ended |
Jun. 30, 2023 |
Earnings Per Share [Abstract] |
|
EARNINGS (LOSS) PER SHARE |
NOTE
20 – EARNINGS (LOSS) PER SHARE
Basic
earnings (loss) per share is calculated on the basis of weighted-average outstanding common shares. Diluted earnings (loss) per share
is computed on the basis of basic weighted-average outstanding common shares adjusted for the dilutive effect of stock options. Dilutive
common shares are determined by applying the treasury stock method to the assumed conversion of share repurchase liability to common
shares related to the early exercised stock options.
The
computation of basic and diluted earnings (loss) per share for the six months and three months ended June 30, 2023 and 2022 is as follows:
SCHEDULE
OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Earnings (loss) per share – basic | |
| | | |
| | |
Numerator: | |
| | | |
| | |
Net loss from continuing operations | |
$ | (18,376,366 | ) | |
$ | (6,548,417 | ) |
Net loss from discontinued operation | |
| (846,499 | ) | |
| (679,519 | ) |
Denominator: | |
| | | |
| | |
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share | |
| 54,957,819 | | |
| 42,712,850 | |
Denominator used for earnings (loss) per share | |
| | | |
| | |
Loss per share from continuing operations (basic and diluted) | |
$ | (0.33 | ) | |
$ | (0.15 | ) |
Loss per share from discontinued operation (basic and diluted) | |
| (0.02 | ) | |
| (0.02 | ) |
| |
2023 | | |
2022 | |
| |
For the Three months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Earnings (loss) per share – basic | |
| | | |
| | |
Numerator: | |
| | | |
| | |
Net loss from continuing operations | |
$ | (10,737,846 | ) | |
$ | (3,369,816 | ) |
Net loss from discontinued operation | |
| (683,474 | ) | |
| (466,117 | ) |
Denominator: | |
| | | |
| | |
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share | |
| 56,871,014 | | |
| 43,509,237 | |
Denominator used for earnings (loss) per share | |
| | | |
| | |
Loss per share from continuing operations (basic and diluted) | |
$ | (0.19 | ) | |
$ | (0.08 | ) |
Loss per share from discontinued operation (basic and diluted) | |
| (0.01 | ) | |
| (0.01 | ) |
Basic loss per share equals diluted loss per share because the calculation of diluted loss per share would be anti-dilutive.
|
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v3.23.2
STOCK-BASED COMPENSATION
|
6 Months Ended |
Jun. 30, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
STOCK-BASED COMPENSATION |
NOTE
21 – STOCK-BASED COMPENSATION
On
July 27, 2022, Aerwins issued stock options to certain directors of the Company which can be exercised for a total of 2,648,000 shares
of the Company’s common stock with an exercise price of $0.00015 per share and a vesting period shall commence on the first business
day following the occurrence of going public (the “Trigger Date”), and thereafter (i) one third of the option shall vest
on the three months anniversary of the Trigger Date, (ii) one third of the option shall vest on the fifteen month anniversary of the
Trigger Date; and (iii) the remaining one third of the option shall vest on the twenty seven month anniversary of the Trigger Date. The
remaining weighted average contractual life as of June 30, 2023, is 9.33 years.
SCHEDULE
OF STOCK BASED COMPENSATION
Grant date | |
| July 27, 2022 | |
Number of shares at grant date | |
| 4,142,277 | |
Outstanding at January 31, 2023 | |
| 4,142,277 | |
Forfeiture | |
| (2,969,049 | ) |
Outstanding at June 30, 2023 | |
| 1,173,228 | |
Exercise price | |
$ | 0.00015 | |
Consideration paid to the Company at the grant date | |
$ | 132 | |
The
number of shares is retrospectively presented to reflect the Business Combination with Pono.
The
Company estimated the fair value of the stock-based compensation at $0.00005 using the Binomial Option Pricing Model with the following
assumption inputs.
SCHEDULE
OF FAIR VALUE OF THE STOCK BASED COMPENSATION
Exercise period | |
| 5 years | |
Share price on the issuance date | |
$ | 0.0001 | |
Volatility | |
| 64.22 | % |
Expected dividend rate | |
| 0 | % |
Risk-free interest rate | |
| 2.88 | % |
|
X |
- DefinitionThe entire disclosure for share-based payment arrangement.
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v3.23.2
FAIR VALUE MEASUREMENT
|
6 Months Ended |
Jun. 30, 2023 |
Fair Value Disclosures [Abstract] |
|
FAIR VALUE MEASUREMENT |
NOTE
22 – FAIR VALUE MEASUREMENT
The
estimated fair value of the Company’s financial instrument at June 30, 2023 and December 31, 2022 are set forth below. The following
summary excludes cash and cash equivalents, accounts receivable, other receivable, short-term loans payable, accounts payable, accrued
expenses, contract liability, current portion of long-term debts, current operating and finance lease liabilities and other current liabilities
for which fair values approximate their carrying amounts.
SCHEDULE
OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT
| |
Amount at Fair Value | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
June 30, 2023 | |
| | | |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | | |
| | |
Public Warrants | |
$ | 323,437 | | |
$ | 323,437 | | |
$ | - | | |
$ | - | |
Placement Warrants | |
$ | 21,283 | | |
$ | - | | |
$ | 21,283 | | |
$ | - | |
Debt Warrants | |
$ | 911,075 | | |
$ | - | | |
$ | 911,075 | | |
$ | - | |
Subtotal : Warrant liabilities | |
$ | 1,255,795 | | |
$ | 323,437 | | |
$ | 932,358 | | |
| - | |
Derivative Liability | |
$ | 1,456,641 | | |
$ | - | | |
$ | 1,456,641 | | |
$ | - | |
Liabilities fair value | |
$ | 1,456,641 | | |
$ | - | | |
$ | 1,456,641 | | |
$ | - | |
The
Public Warrants are classified as Level 1 in the fair value hierarchy because they valued using quoted market prices. The Placement Warrants,
Debt Warrants, and Derivative Liability are classified as Level 2 in the fair value hierarchy. This classification is based on the availability
of significant inputs used in the Black-Sholes model and Monte Carlo simulation, which are observable in the market.
Transfers
to/from Levels 1, 2 and 3 are recognized at the end of the reporting period in which a change in valuation technique or methodology occurs.
The estimated fair value of the Public Warrants transferred from Level 2 to Level 1 during the period from January 1, 2023 due to the
increase of observable market activity.
|
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v3.23.2
DISCONTINUED OPERATIONS
|
6 Months Ended |
Jun. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
DISCONTINUED OPERATIONS |
NOTE
23 – DISCONTINUED OPERATIONS
As
at June 30, 2023, to facilitate cost reduction plan, the Company has made the strategic decision to discontinue drone solution service.
The results of operations in relation to the Company’s Drone solution service have been classified by the Company as discontinued
operations for the six months ended June 30, 2023 and 2022 and are shown below:
SCHEDULE OF DISCONTINUED OPERATIONS
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the six months ended
June 30, | | |
For the three months ended
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
(unaudited) | | |
(unaudited) | |
Revenues | |
$ | 925,205 | | |
$ | 857,303 | | |
$ | 83,334 | | |
$ | 431,594 | |
Cost of revenues | |
| 735,962 | | |
| 725,562 | | |
| 105,331 | | |
| 390,178 | |
Gross profit | |
| 189,243 | | |
| 131,741 | | |
| (21,997 | ) | |
| 41,416 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Selling expenses | |
| 4,099 | | |
| 5,904 | | |
| 684 | | |
| 900 | |
General and administrative expenses | |
| 715,547 | | |
| 576,135 | | |
| 352,200 | | |
| 327,582 | |
Research and development expenses | |
| 167,053 | | |
| 229,736 | | |
| 109,834 | | |
| 178,875 | |
Total operating expenses | |
| 886,699 | | |
| 811,775 | | |
| 462,718 | | |
| 507,357 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (697,456 | ) | |
| (680,034 | ) | |
| (484,715 | ) | |
| (465,941 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income (expenses): | |
| | | |
| | | |
| | | |
| | |
Interest income (expenses), net | |
| (1,164 | ) | |
| - | | |
| (1,043 | ) | |
| - | |
Gain (Loss) on disposal of fixed assets | |
| (9,761 | ) | |
| (176 | ) | |
| - | | |
| (176 | ) |
Impairment of fixed assets | |
| (229,600 | ) | |
| - | | |
| (205,684 | ) | |
| - | |
Other income (expenses), net | |
| 91,482 | | |
| 691 | | |
| 7,968 | | |
| - | |
Total other income (expenses) | |
| (149,043 | ) | |
| 515 | | |
| (198,759 | ) | |
| (176 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss before income tax provision | |
$ | (846,499 | ) | |
$ | (679,519 | ) | |
$ | (683,474 | ) | |
$ | (466,117 | ) |
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v3.23.2
SUBSEQUENT EVENTS
|
6 Months Ended |
Jun. 30, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
24 – SUBSEQUENT EVENTS
A.L.I.
Technologies has not been able to pay some accounts payable by due date. As of August 10, 2023, the health insurance association seized
our bank account in Japan for delinquent health insurance premiums. As a result, 28,075 USD deposited in the bank account has been seized.
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Basis of Presentation and Principles of Consolidation |
Basis
of Presentation and Principles of Consolidation
The
accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations
of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of the Company
and its subsidiaries. All significant intercompany accounts and transactions have been eliminated.
|
Unaudited Interim Consolidated Financial Information |
Unaudited
Interim Consolidated Financial Information
The
accompanying interim consolidated balance sheet as of June 30, 2023, the interim consolidated statements of operations and comprehensive
income (loss), consolidated statements of changes in shareholders’ equity (deficiency), and cash flows for the six months ended
June 30, 2023 and 2022 and the related notes to such interim consolidated financial statements are unaudited. These unaudited interim
consolidated financial statements have been prepared in accordance with U.S. GAAP. In management’s opinion, the unaudited interim
consolidated financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments,
which include only normal recurring adjustments necessary for the fair statement of the Company’s financial position as of June
30, 2023 and the Company’s consolidated results of operations and cash flows for the six months ended June 30, 2023 and 2022. The
consolidated results of operations for the six months ended June 30, 2023 are not necessarily indicative of the results to be expected
for the full year ending December 31, 2023.
|
Use of Estimates |
Use
of Estimates
In
preparing the consolidated financial statements in conformity with U.S. GAAP, the management is required to make certain 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. These estimates are based
on information available as of the date of the consolidated financial statements. Significant estimates required to be made by management
include, but are not limited to, the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long-lived
assets, and valuation allowance of deferred tax assets. Actual results could differ from those estimates.
|
Cash and Cash Equivalents |
Cash
and Cash Equivalents
Cash
and cash equivalents include cash on hand and deposits in banks that are unrestricted as to withdrawal or use, and which have original
maturities of three months or less.
|
Accounts Receivable, net |
Accounts
Receivable, net
Accounts
receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original
amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general
and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy
of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision
for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based
on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections.
The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the consolidated statements
of operations and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after
management has determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts
receivable that have previously been written off, the Company reverses the allowance and bad debt.
|
Inventories |
Inventories
Inventories
consist principally of raw materials used for rendering computing sharing services and for manufacturing hoverbikes. Work in progress
represents the costs incurred to date on unfinished products or services. The costs recognized as work in progress include direct materials,
direct labor, and overhead costs that are directly attributable to the production of the unfinished product or service. Inventories are
stated at the lower of cost or net realizable value, cost being determined by the first-in, first-out method for merchandise. Net realizable
value is calculated at estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal,
and transportation. Loss from inventories written down to net realizable value should be recognized whenever the utility of goods is
impaired by damage, deterioration, obsolescence, changes in price levels, or other causes. When inventories have been written down below
cost, the reduced amount is to be considered the cost for subsequent accounting purposes.
|
Fixed assets |
Fixed
assets
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated
useful lives, as more details follow:
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS
|
|
Depreciation
Method |
|
Useful
Life |
Building
and building accessories |
|
Straight-line
method |
|
8-38
years |
Office
equipment and furniture |
|
Straight-line
method |
|
2-10
years |
Software |
|
Straight-line
method |
|
5
years |
Design
right |
|
Straight-line
method |
|
7
years |
Patent
right |
|
Straight-line
method |
|
8
years |
Expenditures
for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated
statements of operations and comprehensive income (loss).
|
Lease-Lessee |
Lease-Lessee
In
accordance with the Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) the Company determines whether a contract
is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating
lease. Lease terms of certain operating leases include the non-cancellable period for which the Company has the right to use the underlying
asset, together with renewal option periods when the exercise of the renewal option is reasonably certain.
The
Company leases office facilities, office equipment and furniture, and a vehicle, which are classified as operating leases and leases
containers, which are classified as a finance lease in accordance with Topic 842. Under Topic 842, lessees are required to recognize
the following for all leases on the commencement date: (i) lease liability, which is a lessee’s obligation to make lease payments
arising from a lease, measured on a discounted basis; and (ii) right-of-use asset, which is an asset that represents the lessee’s
right to use, or control the use of, a specified asset for the lease term. Operating leases are included in operating lease right-of-use
assets, operating lease liabilities, current, and operating lease liabilities, non-current, and finance leases are included in property
and equipment, finance lease liabilities, current, and finance lease liabilities, non-current in the consolidated balance sheet.
The
operating lease right-of-use asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments
is recognized on a straight-line basis over the lease term. All operating lease right-of-use assets are reviewed for impairment annually.
As
most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information
available at commencement date in determining the present value of future payments.
The
Company has elected the short-term lease exception, and therefore operating lease right-of-use assets and liabilities do not include
leases with a lease term of twelve months or less.
|
Impairment of Long-Lived Assets |
Impairment
of Long-Lived Assets
Long-lived
assets with finite lives, primarily property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition
are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value.
|
Equity Method |
Equity
Method
We
apply the equity method to an investment in unconsolidated entities over which we have the ability to exercise significant influence.
We initially record our investments based on the acquisition cost. Under the equity method, the carrying amount of the investment is
adjusted to recognize changes in the Company’s share of net assets of the investment.
SCHEDULE OF SUBSIDIARIES
| |
| |
Percentage of Effective Ownership | |
Name of Subsidiary | |
Place of Organization | |
June 30, 2023 | | |
December 31, 2022 | |
ASC TECH Agent | |
Japan | |
| 48.81 | % | |
| 48.81 | % |
|
Warrant Liabilities |
Warrant
Liabilities
We
account for the Warrants in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 815-40 —
Derivatives and Hedging — Contracts in Entity’s Own Equity (“ASC 815), under which the Warrants do not meet the criteria
for equity treatment and must be recorded as liabilities. Accordingly, we classify the Warrants as liabilities at their fair value and
adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until
exercised, and any change in fair value is recognized in our consolidated statements of operations. The Placement Warrants, Public Warrants,
and Debt Warrants for periods where no observable traded price was available are valued using a Black Scholes model.
|
Convertible Promissory Notes and Derivative Instruments |
Convertible
Promissory Notes and Derivative Instruments
The
Company accounts for the fair value of the conversion feature in accordance with the guidance contained in ASC 815, which requires the
Company to bifurcate and separately account for the conversion feature as an embedded derivative contained in the Company’s convertible
promissory note. Accordingly, we account for the conversion option as an embedded derivative contained in the Company’s promissory
note at fair value. The derivative liability is required to be remeasured at each reporting date and the change in fair value is recognized
in our consolidated statements of operations.
|
Foreign Currency Translation |
Foreign
Currency Translation
The
Company maintains its books and record in its local currency, Japanese YEN (“JPY”), which is a functional currency as being
the primary currency of the economic environment in which its operation is conducted. Transactions denominated in currencies other than
the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency
using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of
operations.
The
reporting currency of the Company is the United States Dollars (“US$”), and the accompanying consolidated financial statements
have been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statements”, assets and liabilities
of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues
and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial
statements are recorded as a separate component of accumulated other comprehensive loss within the statements of changes in shareholders’
deficit.
Translation
of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:
SCHEDULE OF FOREIGN EXCHANGE RATES
| |
2023 | | |
2022 | | |
2022 | |
| |
Six months ended June 30, (unaudited) | | |
Year ended
December 31, | |
| |
2023 | | |
2022 | | |
2022 | |
Current JPY: US$1 exchange rate | |
| 144.47 | | |
| 135.69 | | |
| 131.81 | |
Average JPY: US$1 exchange rate | |
| 134.91 | | |
| 123.10 | | |
| 131.46 | |
Foreign exchange rate | |
| 134.91 | | |
| 123.10 | | |
| 131.46 | |
|
Consolidated Statements of Cash Flows |
Consolidated
Statements of Cash Flows
In
accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations are calculated
based upon the functional currency. As a result, amounts related to assets and liabilities reported on the statement of cash flows may
not necessarily agree with changes in the corresponding balances on the balance sheet.
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”.
To
determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s)
with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable
consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price
to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption
Tax on sales is calculated at 10% of gross sales.
When
another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606
to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are
transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred
to our customer, revenue is reported net of the fees paid to the other party, as agent.
|
Cost of Revenues |
Cost
of Revenues
Cost
of revenues primarily consists of salaries and related expenses (e.g. bonuses, employee benefits, and payroll taxes) for personnel directly
involved in the delivery of services and products directly to customers. Cost of revenues also includes royalty/license payments to vendors,
and hosting and infrastructure costs related to the delivery of the Company’s products and services.
|
Advertising Expenses |
Advertising
Expenses
Advertising
expenses consist primarily of costs of promotion and marketing for the Company’s image and products, and costs of direct advertising,
and are included in selling expenses. The Company expenses advertising costs as incurred, in accordance with the ASC 720-35, “Advertising
Costs”. The advertising expenses for six months ended June 30, 2023 and 2022 (unaudited) were $63,525 and $59,526, respectively.
|
Concentration of Credit Risk |
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to credit risk consist primarily of accounts and other receivables. The Company does
not require collateral or other security to support these receivables. The Company conducts periodic reviews of the financial condition
and payment practices of its customers to minimize collection risk on accounts receivable.
For
the six months ended June 30, 2023, Customer A accounts for 25.9% of the Company’s total revenues.
For
the six months ended June 30, 2022, Customer B, Customer C and Customer D accounts for respectively 17.9%, 14.8% and 13.5% of the Company’s
total revenues.
As
of June 30, 2023, Customer E accounts for 81.6% of the Company’s total accounts receivable. As of December 31, 2022, Customer E,
Customer F and Customer G accounts for respectively 15.1%, 16.2% and 12.8% of the Company’s total accounts receivable
For
the six months ended June 30, 2023, Vendor A and Vendor B accounts for respectively 39.5% and 16.4% of the Company’s total raw
material purchases.
For
the six months ended June 30, 2022, Vendor A, Vendor C and Vendor D accounts for respectively 30.1%, 19.3% and 11.2% of the Company’s
total raw material purchases.
As
of December 31, 2022, Vendor A accounts for 31.2% of the Company’s total accounts payable. As of June 30, 2023, Vendor A accounts
for 20.1% of the Company’s total accounts payable.
|
Comprehensive Income or Loss |
Comprehensive
Income or Loss
ASC
220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income or loss, its components
and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources.
Accumulated other comprehensive loss, as presented in the accompanying consolidated statements of changes in shareholders’ deficit,
consists of changes in unrealized gains and losses on foreign currency translation.
|
Earnings (Loss) Per Share |
Earnings
(Loss) Per Share
The
Company computes basic and diluted earnings (loss) per share in accordance with ASC 260, Earnings per Share. Basic earnings (loss)
per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to
issue common shares were exercised or equity awards vest resulting in the issuance of common shares that could share in the earnings
(loss) of the Company.
|
Related Parties and Transactions |
Related
Parties and Transactions
The
Company identifies related parties, and accounts for, discloses related party transactions in accordance with ASC 850, “Related
Party Disclosures” and other relevant ASC standards.
Parties,
which can be an entity or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company
or exercise significant influence over the Company in making financial and operational decisions. Entities are also considered to be
related if they are subject to common control or common significant influence.
Transactions
involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive,
free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related
party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations
can be substantiated.
|
Income Taxes |
Income
Taxes
Income
taxes are accounted for using an asset and liability method of accounting for income taxes in accordance with ASC 740, “Income
Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current
period and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s
financial statements or tax returns. Deferred tax assets also include the prior years’ net operating losses carried forward. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized
in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred
tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or
all of the deferred tax assets will not be realized.
The
Company follows ASC 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax
position taken or expected to be taken in a tax return. ASC 740 also provides guidance on recognition 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.
Under
the provisions of ASC 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by
the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position
that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which,
based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the
accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general
and administrative expenses in the statements of operations.
|
Fair Value Measurements |
Fair
Value Measurements
The
Company performs fair value measurements in accordance with ASC 820. Fair value is defined as the price that would be received to sell
an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes
a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when
measuring fair value. An asset’s or a liability’s categorization within the fair value hierarchy is based upon the lowest
level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure
fair value:
|
● |
Level
1: quoted prices in active markets for identical assets or liabilities; |
|
● |
Level
2: inputs other than Level 1 that are observable, either directly or indirectly; or |
|
● |
Level
3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets
or liabilities. |
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v3.23.2
ORGANIZATION AND DESCRIPTION OF BUSINESS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
SCHEDULE OF BUSINESS COMBINATION |
SCHEDULE OF BUSINESS COMBINATION
| |
| | |
Cash—Pono trust and working capital cash | |
$ | 1,802,594 | |
Cash—Subscription agreement made immediately before the closing | |
| 5,000,000 | |
Less: transaction costs and advisory fees | |
| 5,206,763 | |
Total funds from the Business Combination | |
$ | 1,595,831 | |
|
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS |
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated
useful lives, as more details follow:
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS
|
|
Depreciation
Method |
|
Useful
Life |
Building
and building accessories |
|
Straight-line
method |
|
8-38
years |
Office
equipment and furniture |
|
Straight-line
method |
|
2-10
years |
Software |
|
Straight-line
method |
|
5
years |
Design
right |
|
Straight-line
method |
|
7
years |
Patent
right |
|
Straight-line
method |
|
8
years |
|
SCHEDULE OF SUBSIDIARIES |
SCHEDULE OF SUBSIDIARIES
| |
| |
Percentage of Effective Ownership | |
Name of Subsidiary | |
Place of Organization | |
June 30, 2023 | | |
December 31, 2022 | |
ASC TECH Agent | |
Japan | |
| 48.81 | % | |
| 48.81 | % |
|
SCHEDULE OF FOREIGN EXCHANGE RATES |
Translation
of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:
SCHEDULE OF FOREIGN EXCHANGE RATES
| |
2023 | | |
2022 | | |
2022 | |
| |
Six months ended June 30, (unaudited) | | |
Year ended
December 31, | |
| |
2023 | | |
2022 | | |
2022 | |
Current JPY: US$1 exchange rate | |
| 144.47 | | |
| 135.69 | | |
| 131.81 | |
Average JPY: US$1 exchange rate | |
| 134.91 | | |
| 123.10 | | |
| 131.46 | |
Foreign exchange rate | |
| 134.91 | | |
| 123.10 | | |
| 131.46 | |
|
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v3.23.2
ACCOUNTS RECEIVABLE, NET (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Credit Loss [Abstract] |
|
SCHEDULE OF ACCOUNTS RECEIVABLE, NET |
Accounts
receivable, net consists of the following:
SCHEDULE OF ACCOUNTS RECEIVABLE, NET
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31,
2022 | |
Accounts receivable | |
$ | 166,054 | | |
$ | 980,688 | |
Less: allowance for doubtful accounts | |
| (6,776 | ) | |
| - | |
Accounts receivable, net | |
$ | 159,278 | | |
$ | 980,688 | |
|
SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS |
Allowance
for doubtful accounts movement is as follows:
SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023
(unaudited) | | |
December 31,
2022 | |
Beginning balance | |
$ | - | | |
$ | (739 | ) |
Change during the year | |
| (7,256 | ) | |
| 739 | |
Foreign currency translation adjustment | |
| 480 | | |
| - | |
Ending balance | |
$ | (6,776 | ) | |
$ | - | |
|
SCHEDULE OF OTHER RECEIVABLE |
Other
receivable movement is as follows:
SCHEDULE OF OTHER
RECEIVABLE
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31, 2022 | |
Beginning balance | |
$ | 2,089,921 | | |
$ | 1,034,690 | |
Change during the year | |
| (1,182,560 | ) | |
| 1,189,020 | |
Foreign currency translation adjustment | |
| (104,923 | ) | |
| (133,789 | ) |
Ending balance | |
$ | 802,438 | | |
$ | 2,089,921 | |
|
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v3.23.2
INVENTORY (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Inventory Disclosure [Abstract] |
|
SCHEDULE OF INVENTORY |
Inventory
consists of the following:
SCHEDULE OF INVENTORY
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31, 2022 | |
Raw materials | |
$ | 209,330 | | |
$ | 1,533,784 | |
Work in progress | |
| 1,288,027 | | |
| 1,135,852 | |
Product | |
| 31,665 | | |
| - | |
Stored item | |
| 9,541 | | |
| 17,456 | |
Total | |
$ | 1,538,563 | | |
$ | 2,687,092 | |
|
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v3.23.2
REVENUE RECOGNITION (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Revenue from Contract with Customer [Abstract] |
|
SCHEDULE OF DISAGGREGATION OF REVENUE |
SCHEDULE OF DISAGGREGATION OF REVENUE
| |
2023 | | |
2022 | |
| |
Six months ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Revenue from Computing Power Sharing services | |
| 101,453 | | |
| 836,059 | |
Revenue from Project Management for Computing Share | |
| 6,300 | | |
| 1,098,059 | |
Consulting Service | |
| 350,000 | | |
| - | |
Total Revenue | |
$ | 457,753 | | |
$ | 1,934,118 | |
| |
2023 | | |
2022 | |
| |
Three months ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Revenue from Computing Power Sharing services | |
| 25,703 | | |
| 274,823 | |
Revenue from Project Management for Computing Share | |
| - | | |
| 46,348 | |
Total Revenue | |
$ | 25,703 | | |
$ | 321,171 | |
|
X |
- DefinitionTabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.
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v3.23.2
PROPERTY AND EQUIPMENT, NET (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
SCHEDULE OF PROPERTY AND EQUIPMENT |
Property
and equipment consist of the following:
SCHEDULE OF PROPERTY AND EQUIPMENT
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31,
2022 | |
Building | |
$ | 213,375 | | |
$ | 233,869 | |
Accessory equipment | |
| 182,629 | | |
| 211,879 | |
Structures | |
| 43,400 | | |
| 47,568 | |
Vehicles | |
| 4,117 | | |
| 4,512 | |
Tools, furniture and fixtures | |
| 1,818,832 | | |
| 1,751,969 | |
Lease assets | |
| 170,496 | | |
| 186,871 | |
Property and equipment, gross | |
| | | |
| | |
Accumulated depreciation | |
| (721,480 | ) | |
| (534,426 | ) |
Impairment | |
| (1,711,369 | ) | |
| (511,695 | ) |
Property and equipment, net | |
$ | - | | |
$ | 1,390,547 | |
|
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v3.23.2
INTANGIBLE ASSETS, NET (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
SCHEDULE OF INTANGIBLE ASSETS |
The
components of intangible assets as of June 30, 2023 and December 31, 2022 are as follows:
SCHEDULE OF INTANGIBLE ASSETS
| |
| | |
| |
| |
June 30, | | |
| |
| |
2023 (unaudited) | | |
December 31,
2022 | |
Software | |
$ | 662,075 | | |
$ | 706,320 | |
Design right | |
| 101,578 | | |
| 111,334 | |
Patent right | |
| 22,842 | | |
| - | |
Intangible assets, gross | |
| | | |
| | |
Accumulated amortization | |
| (217,828 | ) | |
| (191,813 | ) |
Impairment | |
| (568,667 | ) | |
| (475,265 | ) |
Intangible assets, net | |
$ | - | | |
$ | 150,576 | |
|
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v3.23.2
IMPAIRMENT LOSS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
SCHEDULE OF IMPAIRMENT LOSS |
For
the six months ended June 30, 2023, the Company recognized impairment losses for the following assets:
SCHEDULE
OF IMPAIRMENT LOSS
| |
| |
Type | |
Impairment loss | |
Building | |
$ | 199,601 | |
Accessory equipment | |
| 146,334 | |
Structures | |
| 37,975 | |
Tools, furniture and fixtures | |
| 562,650 | |
Operating Lease right-of-use assets | |
| 472,414 | |
Software | |
| 71,095 | |
Design right | |
| 54,370 | |
Patent right | |
| 21,414 | |
Total | |
$ | 1,565,853 | |
|
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v3.23.2
LEASES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Leases [Abstract] |
|
SCHEDULE OF LEASE COSTS |
The
components of lease costs are as follows:
SCHEDULE OF LEASE COSTS
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Short-term lease costs | |
$ | 39,233 | | |
$ | 536 | |
Finance lease costs | |
| 47,411 | | |
| 51,127 | |
Operating lease costs | |
| 177,160 | | |
| 107,922 | |
Total lease costs | |
$ | 263,804 | | |
$ | 159,585 | |
|
SCHEDULE OF FUTURE MATURITY OF LEASE LIABILITIES |
As
of June 30, 2023, the future maturity of lease liabilities is as follows:
SCHEDULE OF FUTURE MATURITY OF LEASE LIABILITIES
Year ending December 31, | |
| Finance lease | | |
| Operating lease | |
| |
| | | |
| | |
2023 (six months) | |
$ | 64,834 | | |
$ | 93,987 | |
2024 | |
| 50,078 | | |
| 227,438 | |
2025 | |
| 10,283 | | |
| 155,979 | |
2026 | |
| 10,283 | | |
| - | |
Thereafter | |
| 12,854 | | |
| - | |
Total lease payments | |
| 148,332 | | |
| 477,404 | |
Less: imputed interest | |
| (5,780 | ) | |
| (4,991 | ) |
Total lease liabilities | |
| 142,552 | | |
| 472,413 | |
Less: current portion | |
| 85,025 | | |
| 228,175 | |
| |
| | | |
| | |
Non-current lease liabilities | |
$ | 57,527 | | |
$ | 244,238 | |
|
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASE |
The
following table presents supplemental information related to the Company’s leases:
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASE
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Cash paid for amounts included in the measurement of lease liabilities: | |
| | | |
| | |
Operating cash flows from operating leases | |
| 157,895 | | |
| 168,644 | |
Financing cash flows from finance lease | |
| 41,681 | | |
| 47,240 | |
Weighted average remaining lease term (years) | |
| | | |
| | |
Finance leases | |
| 1.1 | | |
| 1.8 | |
Operating leases | |
| 1.1 | | |
| 1.4 | |
Weighted-average discount rate: (per annum) | |
| | | |
| | |
Finance leases | |
| 2.66 | % | |
| 2.38 | % |
Operating leases | |
| 0.94 | | |
| 0.94 | |
|
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v3.23.2
LONG-TERM DEBTS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
SCHEDULE OF LONG-TERM LOANS BORROWED FROM BANKS AND OTHER FINANCIAL INSTITUTIONS |
The
Company’s long-term loans borrowed from banks and other financial institutions, which consist of the following:
SCHEDULE OF LONG-TERM LOANS BORROWED FROM BANKS AND OTHER FINANCIAL INSTITUTIONS
Name of Lender | |
Original Amount Borrowed (JPY) | | |
Loan Duration | |
Annual Interest Rate | | |
Balance as of June 30, 2023 (unaudited) | | |
Balance as of December 31, 2022 | |
Mizuho Bank, Ltd. | |
| 40,000,000 | | |
1/22/2021— 1/22/2028 | |
| 0.00 | % | |
| 276,874 | | |
| 303,467 | |
Mizuho Bank, Ltd. | |
| 60,000,000 | | |
1/22/2021— 1/22/2028 | |
| 0.00 | % | |
| 415,311 | | |
| 455,201 | |
Mizuho Bank, Ltd. | |
| 50,000,000 | | |
1/22/2021— 1/22/2028 | |
| 1.70 | % | |
| 346,093 | | |
| 379,334 | |
Japan Finance Corporation | |
| 50,000,000 | | |
12/29/2020— 12/31/2027 | |
| 1.11 | % | |
| 233,959 | | |
| 279,190 | |
Japan Finance Corporation | |
| 250,000,000 | | |
12/29/2020— 1/31/2026 | |
| 0.50 | % | |
| 1,730,462 | | |
| 1,896,669 | |
Aggregate outstanding principal balances | |
| | | |
| |
| | | |
| 3,002,699 | | |
| 3,313,861 | |
Less: current portion | |
| | | |
| |
| | | |
| (166,332 | ) | |
| (54,624 | ) |
Non-current portion | |
| | | |
| |
| | | |
$ | 2,836,367 | | |
$ | 3,259,237 | |
|
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v3.23.2
CONVERTIBLE PROMISSORY NOTES, NET (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
SCHEDULE OF DEBT NOTES |
The
notes consist of the following components as of June 30, 2023:
SCHEDULE
OF DEBT NOTES
Principal | |
$ | 4,200,000 | |
Debt discount | |
| (4,178,395 | ) |
Interest expense | |
| 435,072 | |
Net Carrying Balance at June 30, 2023 | |
$ | 456,677 | |
|
SCHEDULE OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES |
As
of the year ended June 30, 2023, debt discount of the convertible notes consisted of following:
SCHEDULE
OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES
Start Date | |
End Date | |
Debt Discount At Debt Issuance | | |
Amortization | | |
Debt Discount As of June 30, 2023 | |
April 12, 2023 | |
April 12, 2025 | |
$ | 2,520,000 | | |
| 302,400 | | |
$ | 2,217,600 | |
May 23, 2023 | |
May 23, 2025 | |
| 1,658,395 | | |
| 132,672 | | |
| 1,525,723 | |
Total | |
| |
| 4,178,395 | | |
| 435,072 | | |
| 3,743,323 | |
|
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v3.23.2
DERIVATIVE LIABILITY (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Derivative Liability |
|
SCHEDULE OF DERIVATIVE LIABILITY |
SCHEDULE
OF DERIVATIVE LIABILITY
Volatility | |
| 65% - 82.50 | % |
Risk-free rate | |
| 3.95% - 4.98 | % |
Stock price | |
| $0.42 - $0.94 | |
Dividend Yield | |
| - | |
Expected life | |
| 4.79 – 5 years | |
|
SCHEDULE OF FAIR VALUE OF THE DERIVATIVE |
Fair
value of the derivative is summarized as below:
SCHEDULE
OF FAIR VALUE OF THE DERIVATIVE
| |
| Derivative Liability | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| 2,052,314 | |
Change in fair value | |
| (595,673 | ) |
Ending Balance, June 30, 2023 | |
$ | 1,456,641 | |
|
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v3.23.2
WARRANT LIABILITY (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Warrant Liability |
|
SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS |
The
following table provides a reconciliation of the warrants measured at fair value using Level 1 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS
| |
Public warrants | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| - | |
Transfer from Level 2 | |
| 603,750 | |
Change in fair value | |
| (280,313 | ) |
Ending Balance, June 30, 2023 | |
$ | 323,437 | |
|
SCHEDULE OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS |
The
Black-Scholes model with the following assumptions inputs:
SCHEDULE
OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS
Volatility | |
| 62.80% - 82.50 | % |
Risk-free rate | |
| 3.62%
- 4.98 | % |
Stock price | |
| $0.42 - $0.94 | |
Dividend Yield | |
| - | |
Expected life | |
| 4.79 – 5 years | |
|
SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS |
The
following table provides a reconciliation of the warrants measured at fair value using Level 2 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS
| |
Public warrants | | |
Placement warrants | | |
Debt warrants | |
Balance at January 1, 2023 | |
$ | - | | |
| - | | |
| - | |
Additions | |
| 603,750 | | |
| 39,463 | | |
| 1,812,253 | |
Transfer to Level 1 | |
| (603,750 | ) | |
| - | | |
| - | |
Change in fair value | |
| - | | |
| (18,180 | ) | |
| (901,178 | ) |
Ending Balance, June 30, 2023 | |
$ | - | | |
| 21,283 | | |
| 911,075 | |
|
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v3.23.2
INCOME TAXES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
SCHEDULE OF COMPANY' S INCOME TAX EXPENSES |
For
the six months ended June 30, 2023 and 2022, the Company’s income tax expenses are as follows:
SCHEDULE OF COMPANY' S INCOME TAX
EXPENSES
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, | |
| |
2023 | | |
2022 | |
Current | |
$ | - | | |
$ | - | |
Deferred | |
| - | | |
| - | |
Total | |
$ | - | | |
$ | - | |
|
SCHEDULE OF EFFECTIVE INCOME TAX RATES OF OPERATIONS TO THE JAPANESE STATUTORY TAX RATE |
A
reconciliation of the effective income tax rates reflected in the accompanying consolidated statements of operations to the Japanese
statutory tax rate for the six months ended June 30, 2023 and 2022 is as follows:
SCHEDULE OF EFFECTIVE INCOME TAX RATES OF OPERATIONS TO THE JAPANESE STATUTORY TAX RATE
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, | |
| |
2023 | | |
2022 | |
Japanese statutory tax rate | |
| 34.59 | % | |
| 34.59 | % |
Change in valuation allowance | |
| (34.59 | )% | |
| (34.59 | )% |
Effective tax rate | |
| (0.00 | )% | |
| (0.00 | )% |
|
X |
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v3.23.2
EARNINGS (LOSS) PER SHARE (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Earnings Per Share [Abstract] |
|
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE |
The
computation of basic and diluted earnings (loss) per share for the six months and three months ended June 30, 2023 and 2022 is as follows:
SCHEDULE
OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE
| |
2023 | | |
2022 | |
| |
For the Six months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Earnings (loss) per share – basic | |
| | | |
| | |
Numerator: | |
| | | |
| | |
Net loss from continuing operations | |
$ | (18,376,366 | ) | |
$ | (6,548,417 | ) |
Net loss from discontinued operation | |
| (846,499 | ) | |
| (679,519 | ) |
Denominator: | |
| | | |
| | |
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share | |
| 54,957,819 | | |
| 42,712,850 | |
Denominator used for earnings (loss) per share | |
| | | |
| | |
Loss per share from continuing operations (basic and diluted) | |
$ | (0.33 | ) | |
$ | (0.15 | ) |
Loss per share from discontinued operation (basic and diluted) | |
| (0.02 | ) | |
| (0.02 | ) |
| |
2023 | | |
2022 | |
| |
For the Three months Ended | |
| |
June 30, (unaudited) | |
| |
2023 | | |
2022 | |
Earnings (loss) per share – basic | |
| | | |
| | |
Numerator: | |
| | | |
| | |
Net loss from continuing operations | |
$ | (10,737,846 | ) | |
$ | (3,369,816 | ) |
Net loss from discontinued operation | |
| (683,474 | ) | |
| (466,117 | ) |
Denominator: | |
| | | |
| | |
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share | |
| 56,871,014 | | |
| 43,509,237 | |
Denominator used for earnings (loss) per share | |
| | | |
| | |
Loss per share from continuing operations (basic and diluted) | |
$ | (0.19 | ) | |
$ | (0.08 | ) |
Loss per share from discontinued operation (basic and diluted) | |
| (0.01 | ) | |
| (0.01 | ) |
|
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v3.23.2
STOCK-BASED COMPENSATION (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
SCHEDULE OF STOCK BASED COMPENSATION |
SCHEDULE
OF STOCK BASED COMPENSATION
Grant date | |
| July 27, 2022 | |
Number of shares at grant date | |
| 4,142,277 | |
Outstanding at January 31, 2023 | |
| 4,142,277 | |
Forfeiture | |
| (2,969,049 | ) |
Outstanding at June 30, 2023 | |
| 1,173,228 | |
Exercise price | |
$ | 0.00015 | |
Consideration paid to the Company at the grant date | |
$ | 132 | |
|
SCHEDULE OF FAIR VALUE OF THE STOCK BASED COMPENSATION |
The
Company estimated the fair value of the stock-based compensation at $0.00005 using the Binomial Option Pricing Model with the following
assumption inputs.
SCHEDULE
OF FAIR VALUE OF THE STOCK BASED COMPENSATION
Exercise period | |
| 5 years | |
Share price on the issuance date | |
$ | 0.0001 | |
Volatility | |
| 64.22 | % |
Expected dividend rate | |
| 0 | % |
Risk-free interest rate | |
| 2.88 | % |
|
X |
- DefinitionTabular disclosure of share-based payment arrangement.
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v3.23.2
FAIR VALUE MEASUREMENT (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Fair Value Disclosures [Abstract] |
|
SCHEDULE OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT |
The
estimated fair value of the Company’s financial instrument at June 30, 2023 and December 31, 2022 are set forth below. The following
summary excludes cash and cash equivalents, accounts receivable, other receivable, short-term loans payable, accounts payable, accrued
expenses, contract liability, current portion of long-term debts, current operating and finance lease liabilities and other current liabilities
for which fair values approximate their carrying amounts.
SCHEDULE
OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT
| |
Amount at Fair Value | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
June 30, 2023 | |
| | | |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | | |
| | |
Public Warrants | |
$ | 323,437 | | |
$ | 323,437 | | |
$ | - | | |
$ | - | |
Placement Warrants | |
$ | 21,283 | | |
$ | - | | |
$ | 21,283 | | |
$ | - | |
Debt Warrants | |
$ | 911,075 | | |
$ | - | | |
$ | 911,075 | | |
$ | - | |
Subtotal : Warrant liabilities | |
$ | 1,255,795 | | |
$ | 323,437 | | |
$ | 932,358 | | |
| - | |
Derivative Liability | |
$ | 1,456,641 | | |
$ | - | | |
$ | 1,456,641 | | |
$ | - | |
Liabilities fair value | |
$ | 1,456,641 | | |
$ | - | | |
$ | 1,456,641 | | |
$ | - | |
|
X |
- DefinitionTabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.
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v3.23.2
DISCONTINUED OPERATIONS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
SCHEDULE OF DISCONTINUED OPERATIONS |
SCHEDULE OF DISCONTINUED OPERATIONS
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the six months ended
June 30, | | |
For the three months ended
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
(unaudited) | | |
(unaudited) | |
Revenues | |
$ | 925,205 | | |
$ | 857,303 | | |
$ | 83,334 | | |
$ | 431,594 | |
Cost of revenues | |
| 735,962 | | |
| 725,562 | | |
| 105,331 | | |
| 390,178 | |
Gross profit | |
| 189,243 | | |
| 131,741 | | |
| (21,997 | ) | |
| 41,416 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Selling expenses | |
| 4,099 | | |
| 5,904 | | |
| 684 | | |
| 900 | |
General and administrative expenses | |
| 715,547 | | |
| 576,135 | | |
| 352,200 | | |
| 327,582 | |
Research and development expenses | |
| 167,053 | | |
| 229,736 | | |
| 109,834 | | |
| 178,875 | |
Total operating expenses | |
| 886,699 | | |
| 811,775 | | |
| 462,718 | | |
| 507,357 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (697,456 | ) | |
| (680,034 | ) | |
| (484,715 | ) | |
| (465,941 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income (expenses): | |
| | | |
| | | |
| | | |
| | |
Interest income (expenses), net | |
| (1,164 | ) | |
| - | | |
| (1,043 | ) | |
| - | |
Gain (Loss) on disposal of fixed assets | |
| (9,761 | ) | |
| (176 | ) | |
| - | | |
| (176 | ) |
Impairment of fixed assets | |
| (229,600 | ) | |
| - | | |
| (205,684 | ) | |
| - | |
Other income (expenses), net | |
| 91,482 | | |
| 691 | | |
| 7,968 | | |
| - | |
Total other income (expenses) | |
| (149,043 | ) | |
| 515 | | |
| (198,759 | ) | |
| (176 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss before income tax provision | |
$ | (846,499 | ) | |
$ | (679,519 | ) | |
$ | (683,474 | ) | |
$ | (466,117 | ) |
|
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v3.23.2
ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)
|
|
|
3 Months Ended |
|
Feb. 03, 2023 |
Feb. 02, 2023 |
Mar. 31, 2023 |
Jun. 30, 2023 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Purchase price |
|
|
$ 1,156,119
|
|
Pono Capital Corp [Member] |
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Net cash |
$ 1,595,831
|
|
|
|
Prepaid expenses |
25,750
|
|
|
|
Other payable |
1,432,603
|
|
|
|
Notes payable |
1,580,000
|
|
|
$ 1,480,000
|
Warrant liabilities |
643,213
|
|
|
|
Total funds from business ccmbination |
$ 1,595,831
|
|
|
|
Accrued expenses |
|
|
|
$ 29,392
|
Common Stock [Member] |
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Number of purchase of shares |
|
|
5,000,000
|
|
Purchase price |
|
|
$ (5)
|
|
Subscription Agreement [Member] | Common Stock [Member] |
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Number of purchase of shares |
|
3,196,311
|
|
|
Subscription Agreement [Member] | Public Shares [Member] |
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Number of purchase of shares |
8,797,687
|
5,000,000
|
|
|
Purchase price |
|
$ 5,000,000
|
|
|
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v3.23.2
GOING CONCERN (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
|
|
|
Operating losses |
$ 10,737,846
|
$ 3,369,816
|
$ 18,376,366
|
$ 6,548,417
|
|
Accumulated deficit |
$ 65,695,768
|
|
$ 65,695,768
|
|
$ 46,472,904
|
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|
6 Months Ended |
12 Months Ended |
Jun. 30, 2023 |
Dec. 31, 2022 |
Credit Loss [Abstract] |
|
|
Beginning balance |
$ 2,089,921
|
$ 1,034,690
|
Change during the year |
(1,182,560)
|
1,189,020
|
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(104,923)
|
(133,789)
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|
$ 2,089,921
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|
Jun. 30, 2023 |
Dec. 31, 2022 |
Inventory Disclosure [Abstract] |
|
|
Raw materials |
$ 209,330
|
$ 1,533,784
|
Work in progress |
1,288,027
|
1,135,852
|
Product |
31,665
|
|
Stored item |
9,541
|
17,456
|
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$ 1,538,563
|
$ 2,687,092
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SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Disaggregation of Revenue [Line Items] |
|
|
|
|
Total Revenue |
$ 25,703
|
$ 321,171
|
$ 457,753
|
$ 1,934,118
|
Computing Power Sharing Services [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Total Revenue |
25,703
|
274,823
|
101,453
|
836,059
|
Project Management for Computing Share [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Total Revenue |
|
$ 46,348
|
6,300
|
1,098,059
|
Consulting Service [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Total Revenue |
|
|
$ 350,000
|
|
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v3.23.2
RELATED PARTY TRANSACTIONS (Details Narrative)
|
|
6 Months Ended |
|
|
Feb. 27, 2023
JPY (¥)
|
Jun. 30, 2023
USD ($)
$ / shares
|
Jun. 30, 2023
JPY (¥)
¥ / shares
|
Dec. 31, 2022
USD ($)
|
Related Party Transaction [Line Items] |
|
|
|
|
Loans from a former director |
|
|
|
$ 3,488
|
Loan Agreement [Member] | Chief Executive Officer [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Loans from a former director |
¥ 200,000,000
|
$ 1,384,370
|
|
|
Conversion rate | (per share) |
|
$ 0.006921
|
¥ 1
|
|
Maturity date |
Apr. 15, 2023
|
|
|
|
Interest rate |
2.475%
|
|
|
|
Accrued expense |
|
$ 8,775
|
|
|
Interest payable |
|
692,185
|
¥ 100,000,000
|
|
Representative Director of A.L.I. [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Transaction amount |
|
12,452
|
|
|
Related Party [Member] | Mr.Sidhu [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Loans payable |
|
102,000
|
|
|
Related Party [Member] | Mr.Katano [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Loans payable |
|
$ 210,424
|
|
|
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v3.23.2
SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Property, Plant and Equipment [Line Items] |
|
|
Accumulated depreciation |
$ (721,480)
|
$ (534,426)
|
Impairment |
(1,711,369)
|
(511,695)
|
Property and equipment, net |
|
1,390,547
|
Building [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
213,375
|
233,869
|
Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
182,629
|
211,879
|
Structures [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
43,400
|
47,568
|
Vehicles [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
4,117
|
4,512
|
Furniture and Fixtures [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
1,818,832
|
1,751,969
|
Lease Assets [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
$ 170,496
|
$ 186,871
|
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v3.23.2
SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Property, Plant and Equipment [Line Items] |
|
|
Accumulated amortization |
$ (217,828)
|
$ (191,813)
|
Impairment |
(568,667)
|
(475,265)
|
Intangible assets, net |
|
150,576
|
Software Development [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Intangible assets, gross |
662,075
|
706,320
|
Design Right [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Intangible assets, gross |
101,578
|
111,334
|
Patents [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Intangible assets, gross |
$ 22,842
|
|
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v3.23.2
SCHEDULE OF IMPAIRMENT LOSS (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Property, Plant and Equipment [Line Items] |
|
|
|
|
Total |
$ 1,565,853
|
|
$ 1,565,853
|
|
Building [Member] |
|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
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|
|
199,601
|
|
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|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
Total |
|
|
146,334
|
|
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|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
Total |
|
|
37,975
|
|
Tools Furniture and Fixtures [Member] |
|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
Total |
|
|
562,650
|
|
Operating Lease Right of Use Assets [Member] |
|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
Total |
|
|
472,414
|
|
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|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
Total |
|
|
71,095
|
|
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|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
Total |
|
|
54,370
|
|
Patent Right [Member] |
|
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
|
Total |
|
|
$ 21,414
|
|
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v3.23.2
SCHEDULE OF FUTURE MATURITY OF LEASE LIABILITIES (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Leases [Abstract] |
|
|
Finance lease, 2023 |
$ 64,834
|
|
Operating lease, 2023 |
93,987
|
|
Finance lease, 2024 |
50,078
|
|
Operating lease, 2024 |
227,438
|
|
Finance lease, 2025 |
10,283
|
|
Operating lease, 2025 |
155,979
|
|
Finance lease, 2026 |
10,283
|
|
Operating lease, 2026 |
|
|
Finance lease, Thereafter |
12,854
|
|
Operating lease, Thereafter |
|
|
Finance lease, Total lease payments |
148,332
|
|
Operating lease, Total lease payments |
477,404
|
|
Finance lease, Less: imputed interest |
(5,780)
|
|
Operating lease, Less: imputed interest |
(4,991)
|
|
Finance lease, Total lease liabilities |
142,552
|
|
Operating lease, Total lease liabilities |
472,413
|
|
Finance lease, Less: current portion |
85,025
|
$ 102,114
|
Operating lease, Less: current portion |
228,175
|
293,710
|
Finance lease, Non-current lease liabilities |
57,527
|
87,056
|
Operating lease, Non-current lease liabilities |
$ 244,238
|
$ 397,720
|
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v3.23.2
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASE (Details) - USD ($)
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Leases [Abstract] |
|
|
Operating cash flows from operating leases |
$ 157,895
|
$ 168,644
|
Financing cash flows from finance lease |
$ 41,681
|
$ 47,240
|
Weighted average remaining lease term (years), Finance leases |
1 year 1 month 6 days
|
1 year 9 months 18 days
|
Weighted average remaining lease term (years), Operating leases |
1 year 1 month 6 days
|
1 year 4 months 24 days
|
Weighted-average discount rate: (per annum), Finance leases |
2.66%
|
2.38%
|
Weighted-average discount rate: (per annum), Operating leases |
0.94%
|
0.94%
|
X |
- DefinitionAmount of cash outflow for principal payment on finance lease.
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v3.23.2
SCHEDULE OF LONG-TERM LOANS BORROWED FROM BANKS AND OTHER FINANCIAL INSTITUTIONS (Details)
|
6 Months Ended |
12 Months Ended |
|
Jun. 30, 2023
USD ($)
|
Dec. 31, 2022
USD ($)
|
Jun. 30, 2023
JPY (¥)
|
Line of Credit Facility [Line Items] |
|
|
|
Original Amount Borrowed |
$ 4,200,000
|
|
|
Aggregate outstanding principal balances |
3,002,699
|
$ 3,313,861
|
|
Less: current portion |
(166,332)
|
(54,624)
|
|
Non-current portion |
$ 2,836,367
|
3,259,237
|
|
Mizuho Bank Ltd [Member] | Debt One [Member] |
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
Original Amount Borrowed | ¥ |
|
|
¥ 40,000,000
|
Loan term debt, start date |
Jan. 22, 2021
|
|
|
Loan term debt, end date |
Jan. 22, 2028
|
|
|
Original Amount Borrowed |
0.00%
|
|
0.00%
|
Aggregate outstanding principal balances |
$ 276,874
|
303,467
|
|
Mizuho Bank Ltd [Member] | Debt Two [Member] |
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
Original Amount Borrowed | ¥ |
|
|
¥ 60,000,000
|
Loan term debt, start date |
Jan. 22, 2021
|
|
|
Loan term debt, end date |
Jan. 22, 2028
|
|
|
Original Amount Borrowed |
0.00%
|
|
0.00%
|
Aggregate outstanding principal balances |
$ 415,311
|
455,201
|
|
Mizuho Bank Ltd [Member] | Debt Three [Member] |
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
Original Amount Borrowed | ¥ |
|
|
¥ 50,000,000
|
Loan term debt, start date |
Jan. 22, 2021
|
|
|
Loan term debt, end date |
Jan. 22, 2028
|
|
|
Original Amount Borrowed |
1.70%
|
|
1.70%
|
Aggregate outstanding principal balances |
$ 346,093
|
379,334
|
|
Japan Finance Corporation [Member] | Debt One [Member] |
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
Original Amount Borrowed | ¥ |
|
|
¥ 50,000,000
|
Loan term debt, start date |
Dec. 29, 2020
|
|
|
Loan term debt, end date |
Dec. 31, 2027
|
|
|
Original Amount Borrowed |
1.11%
|
|
1.11%
|
Aggregate outstanding principal balances |
$ 233,959
|
279,190
|
|
Japan Finance Corporation [Member] | Debt Two [Member] |
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
Original Amount Borrowed | ¥ |
|
|
¥ 250,000,000
|
Loan term debt, start date |
Dec. 29, 2020
|
|
|
Loan term debt, end date |
Jan. 31, 2026
|
|
|
Original Amount Borrowed |
0.50%
|
|
0.50%
|
Aggregate outstanding principal balances |
$ 1,730,462
|
$ 1,896,669
|
|
X |
- DefinitionFace (par) amount of debt instrument at time of issuance.
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v3.23.2
SCHEDULE OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES (Details)
|
6 Months Ended |
Jun. 30, 2023
USD ($)
|
Short-Term Debt [Line Items] |
|
Amortization |
$ 4,178,395
|
Convertible Debt [Member] |
|
Short-Term Debt [Line Items] |
|
Debt Discount |
4,178,395
|
Amortization |
435,072
|
Debt Discount |
$ 3,743,323
|
Convertible Note One [Member] |
|
Short-Term Debt [Line Items] |
|
Start Date |
Apr. 12, 2023
|
End Date |
Apr. 12, 2025
|
Debt Discount |
$ 2,520,000
|
Amortization |
302,400
|
Debt Discount |
$ 2,217,600
|
Convertible Note Two [Member] |
|
Short-Term Debt [Line Items] |
|
Start Date |
May 23, 2023
|
End Date |
May 23, 2025
|
Debt Discount |
$ 1,658,395
|
Amortization |
132,672
|
Debt Discount |
$ 1,525,723
|
X |
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CONVERTIBLE PROMISSORY NOTES, NET (Details Narrative)
|
|
|
3 Months Ended |
|
May 23, 2023
USD ($)
Integer
$ / shares
shares
|
Apr. 12, 2023
USD ($)
Integer
$ / shares
shares
|
Jun. 30, 2022
USD ($)
shares
|
Jun. 30, 2023
USD ($)
|
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|
|
|
|
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|
|
|
$ 4,200,000
|
Stock issued during period value new issues |
|
|
$ 2,715,196
|
|
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The conversion price is the lesser of: (i) $0.90; or (ii) 90% of the lowest single
VWAP during the 20 Trading Days prior to conversion of the note
|
The conversion price is the lesser of: (i) $0.90; or (ii) 90% of the lowest single
VWAP during the 20 Trading Days prior to conversion of the note
|
|
|
Common Stock [Member] |
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
Stock issued during period shares new issues | shares |
|
|
1,709,541
|
|
Stock issued during period value new issues |
|
|
$ 2
|
|
Common Stock [Member] | Convertible Promissory Note [Member] |
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
Debt instrument face amount |
$ 1,133,395
|
$ 1,642,696
|
|
|
Stock issued during period shares new issues | shares |
1,568,542
|
2,532,678
|
|
|
Stock issued during period value new issues |
$ 1,680,000
|
$ 2,520,000
|
|
|
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May 23, 2025
|
Apr. 12, 2025
|
|
|
Share issued price per share | $ / shares |
$ 0.7316
|
$ 0.8926
|
|
|
Conversion price | $ / shares |
$ 0.90
|
$ 0.90
|
|
|
Trading days | Integer |
20
|
20
|
|
|
Debt instrument unamortized discount |
$ 280,000
|
$ 420,000
|
|
|
Common Stock [Member] | Convertible Promissory Note Payable [Member] |
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
Proceeds from Issuance of Common Stock |
$ 245,000
|
457,304
|
|
|
Securities Purchase Agreement [Member] |
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
Debt instrument face amount |
|
6,000,000
|
|
|
Proceeds from Issuance of Common Stock |
|
5,000,000
|
|
|
Securities Purchase Agreement [Member] | Warrant [Member] |
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
Proceeds from Issuance of Warrants |
|
$ 5,601,613
|
|
|
Securities Purchase Agreement [Member] | Common Stock [Member] |
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
Stock issued during period shares new issues | shares |
|
5,601,613
|
|
|
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SCHEDULE OF DERIVATIVE LIABILITY (Details)
|
6 Months Ended |
Jun. 30, 2023
$ / shares
|
Measurement Input, Price Volatility [Member] | Minimum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
65
|
Measurement Input, Price Volatility [Member] | Maximum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
82.50
|
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
3.95
|
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
4.98
|
Measurement Input, Share Price [Member] | Minimum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
0.42
|
Measurement Input, Share Price [Member] | Maximum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
0.94
|
Measurement Input, Expected Dividend Rate [Member] |
|
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|
Dividend yield |
|
Measurement Input, Expected Term [Member] | Minimum [Member] |
|
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Expected life |
4 years 9 months 14 days
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DERIVATIVE LIABILITY (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
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Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Derivative Liability |
|
|
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$ 1,456,641
|
|
$ 1,456,641
|
|
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|
|
595,673
|
|
|
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$ 1,088,477
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|
$ 1,088,477
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|
6 Months Ended |
Jun. 30, 2023
$ / shares
|
Measurement Input, Price Volatility [Member] | Minimum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
62.80
|
Measurement Input, Price Volatility [Member] | Maximum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
82.50
|
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
3.62
|
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
4.98
|
Measurement Input, Share Price [Member] | Minimum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
0.42
|
Measurement Input, Share Price [Member] | Maximum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Dividend yield |
0.94
|
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|
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|
Dividend yield |
|
Measurement Input, Expected Term [Member] | Minimum [Member] |
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
Expected term |
4 years 9 months 14 days
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|
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5 years
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SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS (Details) - Fair Value, Inputs, Level 2 [Member]
|
6 Months Ended |
Jun. 30, 2023
USD ($)
|
Public Warrants [Member] |
|
Class of Warrant or Right [Line Items] |
|
Beginning balance |
|
Additions |
603,750
|
Transfer to level 1 |
(603,750)
|
Change in fair value |
|
Ending balance |
|
Placement Warrants [Member] |
|
Class of Warrant or Right [Line Items] |
|
Beginning balance |
|
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39,463
|
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|
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(18,180)
|
Ending balance |
21,283
|
Debt Warrants [Member] |
|
Class of Warrant or Right [Line Items] |
|
Beginning balance |
|
Additions |
1,812,253
|
Transfer to level 1 |
|
Change in fair value |
(901,178)
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Ending balance |
$ 911,075
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v3.23.2
SHAREHOLDERS’ DEFICIT (Details Narrative) - USD ($)
|
|
|
3 Months Ended |
6 Months Ended |
|
Feb. 03, 2023 |
Feb. 02, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
Common stock, shares authorized |
|
|
400,000,000
|
|
|
400,000,000
|
400,000,000
|
Common stock, par value |
|
|
$ 0.000001
|
|
|
$ 0.000001
|
$ 0.000001
|
Preferred stock, shares authorized |
|
|
20,000,000
|
|
|
20,000,000
|
20,000,000
|
Preferred stock, par value |
|
|
$ 0.000001
|
|
|
$ 0.000001
|
$ 0.000001
|
Number of shares issued, value |
|
|
|
|
$ 2,715,196
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
Stock Issued During Period, Shares, Acquisitions |
|
|
|
5,000,000
|
|
|
|
Number of shares issued |
|
|
|
|
1,709,541
|
|
|
Number of shares issued for service providers |
|
|
5,269,291
|
|
|
|
|
Number of shares issued, value |
|
|
|
|
$ 2
|
|
|
Additional Paid-in Capital [Member] |
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
Number of shares issued, value |
|
|
|
|
$ 2,715,194
|
|
|
Stock Issued During Period, Shares, Stock Splits |
|
|
|
|
|
14,480,081
|
|
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs |
|
|
|
|
|
$ 14
|
|
Adjustments to Additional Paid in Capital, Stock Split |
|
|
|
|
|
$ 4,224,049
|
|
Shares, Issued |
|
|
61,409,146
|
|
|
61,409,146
|
|
Subscription Agreement [Member] | Public Shares [Member] |
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
Stock Issued During Period, Shares, Acquisitions |
8,797,687
|
5,000,000
|
|
|
|
|
|
Subscription Agreement [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
Stock Issued During Period, Shares, Acquisitions |
|
3,196,311
|
|
|
|
|
|
Number of shares issued |
|
|
|
413,103
|
|
|
|
Number of shares issued for service providers |
|
|
5,269,291
|
|
|
|
|
Number of shares issued, value |
|
|
|
|
|
$ 6,258,298
|
|
Prepaid expenses |
|
|
$ 2,600,000
|
|
|
$ 2,600,000
|
|
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v3.23.2
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Earnings (loss) per share – basic |
|
|
|
|
|
Net loss from continuing operations |
|
$ (10,737,846)
|
$ (3,369,816)
|
$ (18,376,366)
|
$ (6,548,417)
|
Net loss from discontinued operation |
|
$ (683,474)
|
$ (466,117)
|
$ (846,499)
|
$ (679,519)
|
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share |
[1] |
56,871,014
|
43,509,237
|
54,957,819
|
42,712,850
|
Loss per share from continuing operations basic |
|
$ (0.19)
|
$ (0.08)
|
$ (0.33)
|
$ (0.15)
|
Loss per share from continuing operations diluted |
|
(0.19)
|
(0.08)
|
(0.33)
|
(0.15)
|
Loss per share from discontinuing operations basic |
|
(0.01)
|
(0.01)
|
(0.02)
|
(0.02)
|
Loss per share from discontinued operation diluted |
|
$ (0.01)
|
$ (0.01)
|
$ (0.02)
|
$ (0.02)
|
|
|
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v3.23.2
SCHEDULE OF STOCK BASED COMPENSATION (Details) - USD ($)
|
|
5 Months Ended |
Jul. 27, 2022 |
Jun. 30, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
|
Number of shares at grant date |
4,142,277
|
|
Number of shares outstanding beginning |
|
4,142,277
|
Forfeiture |
|
(2,969,049)
|
Number of shares outstanding ending |
|
1,173,228
|
Exercise price |
$ 0.00015
|
|
Consideration paid to the Company at the grant date |
$ 132
|
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X |
- DefinitionAgreed-upon price for the exchange of the underlying asset relating to the share-based payment award.
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v3.23.2
SCHEDULE OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT (Details)
|
Jun. 30, 2023
USD ($)
|
Public Warrants [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
$ 323,437
|
Public Warrants [Member] | Fair Value, Inputs, Level 1 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
323,437
|
Public Warrants [Member] | Fair Value, Inputs, Level 2 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
|
Public Warrants [Member] | Fair Value, Inputs, Level 3 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
|
Placement Warrants [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
21,283
|
Placement Warrants [Member] | Fair Value, Inputs, Level 1 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
|
Placement Warrants [Member] | Fair Value, Inputs, Level 2 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
21,283
|
Placement Warrants [Member] | Fair Value, Inputs, Level 3 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
|
Debt Warrants [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
911,075
|
Debt Warrants [Member] | Fair Value, Inputs, Level 1 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
|
Debt Warrants [Member] | Fair Value, Inputs, Level 2 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
911,075
|
Debt Warrants [Member] | Fair Value, Inputs, Level 3 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
|
Warrant Liabilities [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
1,255,795
|
Warrant Liabilities [Member] | Fair Value, Inputs, Level 1 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
323,437
|
Warrant Liabilities [Member] | Fair Value, Inputs, Level 2 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
932,358
|
Warrant Liabilities [Member] | Fair Value, Inputs, Level 3 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
|
Derivative Liability [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
1,456,641
|
Derivative Liability [Member] | Fair Value, Inputs, Level 1 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
|
Derivative Liability [Member] | Fair Value, Inputs, Level 2 [Member] |
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
1,456,641
|
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|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
Liabilities fair value |
|
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v3.23.2
SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
Revenues |
$ 83,334
|
$ 431,594
|
$ 925,205
|
$ 857,303
|
Cost of revenues |
105,331
|
390,178
|
735,962
|
725,562
|
Gross profit |
(21,997)
|
41,416
|
189,243
|
131,741
|
Operating expenses: |
|
|
|
|
Total operating expenses |
462,718
|
507,357
|
886,699
|
811,775
|
Loss from operations |
(484,715)
|
(465,941)
|
(697,456)
|
(680,034)
|
Other income (expenses): |
|
|
|
|
Interest income (expenses), net |
(1,043)
|
|
(1,164)
|
|
Gain (Loss) on disposal of fixed assets |
|
(176)
|
(9,761)
|
(176)
|
Impairment of fixed assets |
(205,684)
|
|
(229,600)
|
|
Other income (expenses), net |
7,968
|
|
91,482
|
691
|
Total other income (expenses) |
(198,759)
|
(176)
|
(149,043)
|
515
|
Loss before income tax provision |
(683,474)
|
(466,117)
|
(846,499)
|
(679,519)
|
Selling and Marketing Expense [Member] |
|
|
|
|
Operating expenses: |
|
|
|
|
Total operating expenses |
684
|
900
|
4,099
|
5,904
|
General and Administrative Expense [Member] |
|
|
|
|
Operating expenses: |
|
|
|
|
Total operating expenses |
352,200
|
327,582
|
715,547
|
576,135
|
Research and Development Expense [Member] |
|
|
|
|
Operating expenses: |
|
|
|
|
Total operating expenses |
$ 109,834
|
$ 178,875
|
$ 167,053
|
$ 229,736
|
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Pono Capital (NASDAQ:PONOU)
過去 株価チャート
から 4 2024 まで 5 2024
Pono Capital (NASDAQ:PONOU)
過去 株価チャート
から 5 2023 まで 5 2024