CBAK Energy Technology (CBAT) 10-Q12 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 09, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Information [Line Items]
Entity Registrant Name	CBAK ENERGY TECHNOLOGY, INC.
Entity Central Index Key	0001117171
Entity File Number	001-32898
Entity Tax Identification Number	88-0442833
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	BAK Industrial Park
Entity Address, Address Line Two	Meigui Street
Entity Address, Address Line Three	Huayuankou Economic Zone
Entity Address, City or Town	Dalian City
Entity Address, Country	CN
Entity Address, Postal Zip Code	116450
Entity Phone Fax Numbers [Line Items]
City Area Code	(86)(411)
Local Phone Number	-3918-5985
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	CBAT
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		89,939,190

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 10,448,362	$ 4,643,267
Pledged deposits	37,415,946	54,179,549
Short-term deposits	13,788,170
Trade and bills receivable, net	34,910,784	28,653,047
Inventories	23,938,925	33,413,422
Prepayments and other receivables	9,950,350	7,459,254
Receivables from a former subsidiary, net	7,580	74,946
Total current assets	130,460,117	128,423,485
Property, plant and equipment, net	89,365,457	91,628,832
Construction in progress	38,993,618	37,797,862
Long-term investments, net	2,336,537	2,565,005
Prepaid land use rights	11,601,078	11,712,704
Intangible assets, net	507,113	841,360
Deposit paid for acquisition of long-term investments	16,500,192	7,101,492
Operating lease right-of-use assets, net	3,713,242	1,084,520
Total assets	293,477,354	281,155,260
Current liabilities
Trade and bills payable	89,472,191	82,429,575
Short-term bank borrowings	25,708,098	32,587,676
Other short-term loans	337,147	339,552
Accrued expenses and other payables	35,144,908	41,992,540
Payables to a former subsidiary, net	407,560	411,111
Deferred government grants, current	499,861	375,375
Product warranty provisions	17,099	23,870
Operating lease liability, current	1,527,829	691,992
Finance lease liability, current	762,694	1,643,864
Income tax payable	343,856
Total current liabilities	154,221,243	160,495,555
Deferred government grants, non-current	5,778,875	6,203,488
Product warranty provisions	410,350	522,574
Operating lease liability, non-current	2,683,772	475,302
Total liabilities	163,094,240	167,696,919
Commitments and contingencies
Shareholders’ equity
Common stock $0.001 par value; 500,000,000 authorized; 90,063,396 issued and 89,919,190 outstanding as of December 31, 2023 and 90,083,396 issued and 89,939,190 outstanding as of September 30, 2024	90,083	90,063
Donated shares	14,101,689	14,101,689
Additional paid-in capital	247,732,612	247,465,817
Statutory reserves	1,230,511	1,230,511
Accumulated deficit	(118,096,203)	(134,395,762)
Accumulated other comprehensive loss	(9,826,023)	(11,601,403)
Stockholders' equity (deficit) before Treasury Stock	135,232,669	116,890,915
Less: Treasury shares	(4,066,610)	(4,066,610)
Total shareholders’ equity	131,166,059	112,824,305
Non-controlling interests	(782,945)	634,036
Total equity	130,383,114	113,458,341
Total liabilities and shareholder’s equity	$ 293,477,354	$ 281,155,260

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	90,083,396	90,063,396
Common stock, shares outstanding	89,939,190	89,919,190

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Net revenues	$ 44,628,241	$ 63,441,109	$ 151,243,718	$ 148,258,680
Cost of revenues	(37,673,684)	(51,192,531)	(112,780,088)	(129,219,716)
Gross profit	6,954,557	12,248,578	38,463,630	19,038,964
Operating expenses:
Research and development expenses	(3,434,351)	(2,577,714)	(9,205,378)	(8,013,760)
Sales and marketing expenses	(1,022,549)	(1,116,377)	(4,114,954)	(2,800,969)
General and administrative expenses	(2,779,519)	(3,240,770)	(10,002,040)	(9,302,798)
Allowance for expected credit losses	(546,011)	(24,623)	241,332	(286,283)
Total operating expenses	(7,782,430)	(6,959,484)	(23,081,040)	(20,403,810)
Operating income (loss)	(827,873)	5,289,094	15,382,590	(1,364,846)
Finance (expense) income, net	(40,350)	(447,031)	658,034	(189,248)
Other income, net	521,916	601,654	1,031,329	1,022,907
Gain on disposal of equity investee	55		26,967
Change in fair value of warrants		15,000		136,000
Income (loss) before income tax	(346,252)	5,458,717	17,098,920	(395,187)
Income tax credit (expenses)	(339,287)	305,431	(2,188,800)	1,015,626
Net income (loss)	(685,539)	5,764,148	14,910,120	620,439
Less: Net loss attributable to non-controlling interest	703,186	570,644	1,389,439	1,699,008
Net income attributable to CBAK Energy Technology, Inc.	17,647	6,334,792	16,299,559	2,319,447
Net income (loss)	(685,539)	5,764,148	14,910,120	620,439
Other comprehensive loss
– Foreign currency translation adjustment	4,483,655	(515,279)	1,747,838	(6,405,609)
Comprehensive income (loss)	3,798,116	5,248,869	16,657,958	(5,785,170)
Less: Comprehensive loss attributable to non-controlling interest	719,587	553,874	1,416,981	1,927,515
Comprehensive (loss) income attributable to CBAK Energy Technology, Inc.	$ 4,517,703	$ 5,802,743	$ 18,074,939	$ (3,857,655)
Income per share
– Basic (in Dollars per share)	$ 0	$ 0.07	$ 0.18	$ 0.03
– Diluted (in Dollars per share)	$ 0	$ 0.07	$ 0.18	$ 0.03
Weighted average number of shares of common stock:
– Basic (in Shares)	89,931,617	89,473,026	89,929,477	89,171,988
– Diluted (in Shares)	90,229,849	89,904,319	90,267,431	89,582,401

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Shareholders’ Equity (deficit) (Unaudited) - USD ($)	Common stock issued	Donated shares	Additional paid-in capital	Statutory reserves	Accumulated deficit	Accumulated other comprehensive Income (loss)	Non- Controlling interest	Treasury shares	Total
Balance at Dec. 31, 2022	$ 89,135	$ 14,101,689	$ 246,240,998	$ 1,230,511	$ (131,946,705)	$ (8,153,644)	$ 6,883,123	$ (4,066,610)	$ 124,378,497
Balance (in Shares) at Dec. 31, 2022	89,135,064							(144,206)
Net income (loss)					2,319,447		(1,699,008)		620,439
Common stock issued to employees and directors for stock awards	$ 476		(476)
Common stock issued to employees and directors for stock awards (in Shares)	476,332
Share-based compensation for employee and director stock awards			959,833						959,833
Foreign currency translation adjustment						(6,177,102)	(228,507)		(6,405,609)
Balance at Sep. 30, 2023	$ 89,611	14,101,689	247,200,355	1,230,511	(129,627,258)	(14,330,746)	4,955,608	$ (4,066,610)	119,553,160
Balance (in Shares) at Sep. 30, 2023	89,611,396							(144,206)
Balance at Jun. 30, 2023	$ 89,151	14,101,689	247,070,345	1,230,511	(135,962,050)	(13,798,697)	5,509,482	$ (4,066,610)	114,173,821
Balance (in Shares) at Jun. 30, 2023	89,151,731							(144,206)
Net income (loss)					6,334,792		(570,644)		5,764,148
Common stock issued to employees and directors for stock awards	$ 460		(460)
Common stock issued to employees and directors for stock awards (in Shares)	459,665
Share-based compensation for employee and director stock awards			130,470						130,470
Foreign currency translation adjustment						(532,049)	16,770		(515,279)
Balance at Sep. 30, 2023	$ 89,611	14,101,689	247,200,355	1,230,511	(129,627,258)	(14,330,746)	4,955,608	$ (4,066,610)	119,553,160
Balance (in Shares) at Sep. 30, 2023	89,611,396							(144,206)
Balance at Dec. 31, 2023	$ 90,063	14,101,689	247,465,817	1,230,511	(134,395,762)	(11,601,403)	634,036	$ (4,066,610)	$ 113,458,341
Balance (in Shares) at Dec. 31, 2023	90,063,396							(144,206)	89,919,190
Net income (loss)					16,299,559		(1,389,439)		$ 14,910,120
Common stock issued to employees and directors for stock awards	$ 20		(20)
Common stock issued to employees and directors for stock awards (in Shares)	20,000
Share-based compensation for employee and director stock awards			266,815						266,815
Foreign currency translation adjustment						1,775,380	(27,542)		1,747,838
Balance at Sep. 30, 2024	$ 90,083	14,101,689	247,732,612	1,230,511	(118,096,203)	(9,826,023)	(782,945)	$ (4,066,610)	$ 130,383,114
Balance (in Shares) at Sep. 30, 2024	90,083,396							(144,206)	89,939,190
Balance at Jun. 30, 2024	$ 90,083	14,101,689	247,674,563	1,230,511	(118,113,850)	(14,326,079)	(63,358)	$ (4,066,610)	$ 126,526,949
Balance (in Shares) at Jun. 30, 2024	90,083,396							(144,206)
Net income (loss)					17,647		(703,186)		(685,539)
Share-based compensation for employee and director stock awards			58,049						58,049
Foreign currency translation adjustment						4,500,056	(16,401)		4,483,655
Balance at Sep. 30, 2024	$ 90,083	$ 14,101,689	$ 247,732,612	$ 1,230,511	$ (118,096,203)	$ (9,826,023)	$ (782,945)	$ (4,066,610)	$ 130,383,114
Balance (in Shares) at Sep. 30, 2024	90,083,396							(144,206)	89,939,190

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities
Net income	$ 14,910,120	$ 620,439
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	6,147,032	6,168,060
Allowance for expected credit losses	(334,164)	273,136
Amortization of operating lease	913,789	397,481
Write-down of inventories	3,364,889	2,074,233
Share-based compensation	266,815	959,833
Changes in fair value of warrants liability		(136,000)
Gain on disposal of property, plant and equipment	(184,555)
Gain on disposal on equity investee	(26,967)
Changes in operating assets and liabilities:
Trade and bills receivable	(5,486,254)	(20,463,675)
Inventories	5,871,262	7,766,141
Prepayments and other receivable	(1,861,326)	(1,823,889)
Trade and bills payable	6,260,817	24,935,040
Accrued expenses and other payables and product warranty provisions	1,091,820	(3,760,511)
Operating lease liabilities	(1,387,042)	(430,127)
Trade receivable from and payables to former subsidiaries	66,554	5,102,972
Income tax payable	465,430	134,258
Deferred tax assets		(1,072,434)
Net cash provided by operating activities	30,078,220	20,744,957
Cash flows from investing activities
Deposit paid for acquisition of long-term investment	(9,092,679)	(3,799,522)
Proceeds from disposal of an equity method investees	278,064
Proceeds from disposal of property, plant and equipment	184,555
Purchases of property, plant and equipment and construction in progress	(11,481,670)	(24,937,832)
Net cash used in investing activities	(20,111,730)	(28,737,354)
Cash flows from financing activities
Borrowings from banks	40,864,500	36,355,590
Repayment of bank borrowings	(47,935,100)	(16,649,590)
Placement of term deposits	(30,999,022)
Withdrawal of term deposits	17,545,368
Borrowings from a shareholder		199,942
Repayment of borrowings to a shareholder		(259,960)
Repayment of borrowings from a unrelated party		(279,231)
Proceeds from finance lease	1,112,254
Principal payments of finance leases	(2,050,580)	(841,729)
Net cash provided by (used in) financing activities	(21,462,580)	18,525,022
Effect of exchange rate changes on cash and cash equivalents and restricted cash	537,582	(2,200,580)
Net increase (decrease) in cash and cash equivalents and restricted cash	(10,958,508)	8,332,045
Cash and cash equivalents and restricted cash at the beginning of period	58,822,816	37,356,076
Cash and cash equivalents and restricted cash at the end of period	47,864,308	45,688,121
Supplemental non-cash investing and financing activities:
Transfer of construction in progress to property, plant and equipment	3,130,934	15,174,632
Lease liabilities arising from obtaining right-of-use assets	3,504,162	93,074
Cash paid during the year for:
Income taxes	1,853,346
Interest, net of amounts capitalized	$ 378,388	$ 124,780

Principal Activities, Basis of

Principal Activities, Basis of Presentation and Organization	9 Months Ended
	Sep. 30, 2024
Principal Activities, Basis of Presentation and Organization [Abstract]
Principal Activities, Basis of Presentation and Organization	1. Principal Activities, Basis of Presentation and Organization Principal Activities CBAK Energy Technology, Inc. (formerly known as China BAK Battery, Inc.) (“CBAK” or the “Company”) is a corporation formed in the State of Nevada on October 4, 1999 as Medina Copy, Inc. The Company changed its name to Medina Coffee, Inc. on October 6, 1999 and subsequently changed its name to China BAK Battery, Inc. on February 14, 2005. CBAK and its subsidiaries (hereinafter, collectively referred to as the “Company”) are principally engaged in the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion (known as “Li-ion” or “Li-ion cell”) high power rechargeable batteries. Prior to the disposal of BAK International Limited (“BAK International”) and its subsidiaries (see below), the batteries produced by the Company were for use in cellular telephones, as well as various other portable electronic applications, including high-power handset telephones, laptop computers, power tools, digital cameras, video camcorders, MP3 players, electric bicycles, hybrid/electric vehicles, and general industrial applications. After the disposal of BAK International and its subsidiaries on June 30, 2014, the Company will focus on the manufacture, commercialization and distribution of high power lithium ion rechargeable batteries for use in cordless power tools, light electric vehicles, hybrid electric vehicles, electric cars, electric busses, residential energy supply & uninterruptable power supplies and other high power applications. The shares of the Company traded in the over-the-counter market through the Over-the-Counter Bulletin Board from 2005 until May 31, 2006, when the Company obtained approval to list its common stock on The NASDAQ Global Market, and trading commenced that same date under the symbol “CBAK”. On January 10, 2017, the Company filed Articles of Merger with the Secretary of State of Nevada to effectuate a merger between the Company and the Company’s newly formed, wholly owned subsidiary, CBAK Merger Sub, Inc. (the “Merger Sub”). According to the Articles of Merger, effective January 16, 2017, the Merger Sub merged with and into the Company with the Company being the surviving entity (the “Merger”). As permitted by Chapter 92A.180 of Nevada Revised Statutes, the sole purpose of the Merger was to effect a change of the Company’s name. Effective November 30, 2018, the trading symbol for common stock of the Company was changed from CBAK to CBAT. Effective at the opening of business on June 21, 2019, the Company’s common stock started trading on the Nasdaq Capital Market. Basis of Presentation and Organization On November 6, 2004, BAK International, a non-operating holding company that had substantially the same shareholders as Shenzhen BAK Battery Co., Ltd (“Shenzhen BAK”), entered into a share swap transaction with the shareholders of Shenzhen BAK for the purpose of the subsequent reverse acquisition of the Company. The share swap transaction between BAK International and the shareholders of Shenzhen BAK was accounted for as a reverse acquisition of Shenzhen BAK with no adjustment to the historical basis of the assets and liabilities of Shenzhen BAK. On January 20, 2005, the Company completed a share swap transaction with the shareholders of BAK International. The share swap transaction, also referred to as the “reverse acquisition” of the Company, was consummated under Nevada law pursuant to the terms of a Securities Exchange Agreement entered by and among CBAK, BAK International and the shareholders of BAK International on January 20, 2005. The share swap transaction has been accounted for as a capital-raising transaction of the Company whereby the historical financial statements and operations of Shenzhen BAK are consolidated using historical carrying amounts. Also on January 20, 2005, immediately prior to consummating the share swap transaction, BAK International executed a private placement of its common stock with unrelated investors whereby it issued an aggregate of 1,720,087 shares of common stock for gross proceeds of $17,000,000. In conjunction with this financing, Mr. Xiangqian Li, the Chairman and Chief Executive Officer of the Company (“Mr. Li”) until March 1, 2016, agreed to place 435,910 shares of the Company’s common stock owned by him into an escrow account pursuant to an Escrow Agreement dated January 20, 2005 (the “Escrow Agreement”). Pursuant to the Escrow Agreement, 50% of the escrowed shares were to be released to the investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2005 was not at least $12,000,000, and the remaining 50% was to be released to investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2006 was not at least $27,000,000. If the audited net income of the Company for the fiscal years ended September 30, 2005 and 2006 reached the above-mentioned targets, the 435,910 shares would be released to Mr. Li in the amount of 50% upon reaching the 2005 target and the remaining 50% upon reaching the 2006 target. Under accounting principles generally accepted in the United States of America (“US GAAP”), escrow agreements such as the one established by Mr. Li generally constitute compensation if, following attainment of a performance threshold, shares are returned to a company officer. The Company determined that without consideration of the compensation charge, the performance thresholds for the year ended September 30, 2005 would be achieved. However, after consideration of a related compensation charge, the Company determined that such thresholds would not have been achieved. The Company also determined that, even without consideration of a compensation charge, the performance thresholds for the year ended September 30, 2006 would not be achieved. While the 217,955 escrow shares relating to the 2005 performance threshold were previously released to Mr. Li, Mr. Li executed a further undertaking on August 21, 2006 to return those shares to the escrow agent for the distribution to the relevant investors. However, such shares were not returned to the escrow agent, but, pursuant to a Delivery of Make Good Shares, Settlement and Release Agreement between the Company, BAK International and Mr. Li entered into on October 22, 2007 (the “Li Settlement Agreement”), such shares were ultimately delivered to the Company as described below. Because the Company failed to satisfy the performance threshold for the fiscal year ended September 30, 2006, the remaining 217,955 escrow shares relating to the fiscal year 2006 performance threshold were released to the relevant investors. As Mr. Li has not retained any of the shares placed into escrow, and as the investors party to the Escrow Agreement are only shareholders of the Company and do not have and are not expected to have any other relationship to the Company, the Company has not recorded a compensation charge for the years ended September 30, 2005 and 2006. At the time the escrow shares relating to the 2006 performance threshold were transferred to the investors in fiscal year 2007, the Company should have recognized a credit to donated shares and a debit to additional paid-in capital, both of which are elements of shareholders’ equity. This entry is not material because total ordinary shares issued and outstanding, total shareholders’ equity and total assets do not change; nor is there any impact on income or earnings per share. Therefore, previously filed consolidated financial statements for the fiscal year ended September 30, 2007 will not be restated. This share transfer has been reflected in these financial statements by reclassifying the balances of certain items as of October 1, 2007. The balances of donated shares and additional paid-in capital as of October 1, 2007 were credited and debited by $7,955,358 respectively, as set out in the consolidated statements of changes in shareholders’ equity. In November 2007, Mr. Li delivered the 217,955 shares related to the 2005 performance threshold to BAK International pursuant to the Li Settlement Agreement; BAK International in turn delivered the shares to the Company. Such shares (other than those issued to investors pursuant to the 2008 Settlement Agreements, as described below) are now held by the Company. Upon receipt of these shares, the Company and BAK International released all claims and causes of action against Mr. Li regarding the shares, and Mr. Li released all claims and causes of action against the Company and BAK International regarding the shares. Under the terms of the Li Settlement Agreement, the Company commenced negotiations with the investors who participated in the Company’s January 2005 private placement in order to achieve a complete settlement of BAK International’s obligations (and the Company’s obligations to the extent it has any) under the applicable agreements with such investors. Beginning on March 13, 2008, the Company entered into settlement agreements (the “2008 Settlement Agreements”) with certain investors in the January 2005 private placement. Since the other investors have never submitted any claims regarding this matter, the Company did not reach any settlement with them. Pursuant to the 2008 Settlement Agreements, the Company and the settling investors have agreed, without any admission of liability, to a settlement and mutual release from all claims relating to the January 2005 private placement, including all claims relating to the escrow shares related to the 2005 performance threshold that had been placed into escrow by Mr. Li, as well as all claims, including claims for liquidated damages relating to registration rights granted in connection with the January 2005 private placement. Under the 2008 Settlement Agreement, the Company has made settlement payments to each of the settling investors of the number of shares of the Company’s common stock equivalent to 50% of the number of the escrow shares related to the 2005 performance threshold these investors had claimed; aggregate settlement payments as of June 30, 2015amounted to 73,749 shares. Share payments to date have been made in reliance upon the exemptions from registration provided by Section 4(2) and/or other applicable provisions of the Securities Act of 1933, as amended. In accordance with the 2008 Settlement Agreements, the Company filed a registration statement covering the resale of such shares which was declared effective by the SEC on June 26, 2008. Pursuant to the Li Settlement Agreement, the 2008 Settlement Agreements and upon the release of the 217,955 escrow shares relating to the fiscal year 2006 performance threshold to the relevant investors, neither Mr. Li or the Company have any obligations to the investors who participated in the Company’s January 2005 private placement relating to the escrow shares. As of September 30, 2024, the Company had not received any claim from the other investors who have not been covered by the “2008 Settlement Agreements” in the January 2005 private placement. As the Company has transferred the 217,955 shares related to the 2006 performance threshold to the relevant investors in fiscal year 2007 and the Company also have transferred 73,749 shares relating to the 2005 performance threshold to the investors who had entered the “2008 Settlement Agreements” with us in fiscal year 2008, pursuant to “Li Settlement Agreement” and “2008 Settlement Agreements”, neither Mr. Li nor the Company had any remaining obligations to those related investors who participated in the Company’s January 2005 private placement relating to the escrow shares. On August 14, 2013, Dalian BAK Trading Co., Ltd was established as a wholly owned subsidiary of China BAK Asia Holding Limited (“BAK Asia”) with a registered capital of $500,000. Pursuant to CBAK Trading’s articles of association and relevant PRC regulations, BAK Asia was required to contribute the capital to CBAK Trading on or before August 14, 2015. On March 7, 2017, the name of Dalian BAK Trading Co., Ltd was changed to Dalian CBAK Trading Co., Ltd (“CBAK Trading”). On August 5, 2019, CBAK Trading’s registered capital was increased to $5,000,000. Pursuant to CBAK Trading’s amendment articles of association and relevant PRC regulations, BAK Asia was required to contribute the capital to CBAK Trading on or before August 1, 2033. On December 12, 2023, CBAK Trading changed its name to Dalian CBAK New Energy Co., Ltd (“CBAK New Energy”). Up to the date of this report, the Company has contributed $2,435,000 to CBAK New Energy in cash. CBAK New Energy principally engaged in investment holding. On December 27, 2013, Dalian BAK Power Battery Co., Ltd was established as a wholly owned subsidiary of BAK Asia with a registered capital of $30,000,000. Pursuant to CBAK Power’s articles of association and relevant PRC regulations, BAK Asia was required to contribute the capital to CBAK Power on or before December 27, 2015. On March 7, 2017, the name of Dalian BAK Power Battery Co., Ltd was changed to Dalian CBAK Power Battery Co., Ltd (“CBAK Power”). On July 10, 2018, CBAK Power’s registered capital was increased to $50,000,000. On October 29, 2019, CBAK Power’s registered capital was further increased to $60,000,000. Pursuant to CBAK Power’s amendment articles of association and relevant PRC regulations, BAK Asia was required to contribute the capital to CBAK Power on or before December 31, 2021. The Company has paid in full to CBAK Power through injection of a series of patents and cash. CBAK Power principal engaged in development and manufacture of high-power lithium batteries. On May 4, 2018, CBAK New Energy (Suzhou) Co., Ltd (“CBAK Suzhou”) was established as a 90% owned subsidiary of CBAK Power with a registered capital of RMB10,000,000 (approximately $1.5 million). The remaining 10% equity interest was held by certain employees of CBAK Suzhou. Pursuant to CBAK Suzhou’s articles of association, each shareholder is entitled to the right of the profit distribution or responsible for the loss according to its proportion to the capital contribution. Pursuant to CBAK Suzhou’s articles of association and relevant PRC regulations, CBAK Power was required to contribute the capital to CBAK Suzhou on or before December 31, 2019. Up to the date of this report, the Company has contributed RMB9.0 million (approximately $1.3 million), and the other shareholders have contributed RMB1.0 million (approximately $0.1 million) to CBAK Suzhou through injection of a series of cash. In April 14, 2023, CBAK Power and Nanjing BFD Energy Technology Co., Ltd (“Nanjing BFD”) entered into shares transfer agreement to transfer the 90% shares of CBAK Suzhou owned by CBAK Power to Nanjing BFD, no gain or loss was incurred for the transfer. CBAK Suzhou is dormant as of the date of the report. On November 21, 2019, Dalian CBAK Energy Technology Co., Ltd (“CBAK Energy”) was established as a wholly owned subsidiary of BAK Asia with a registered capital of $50,000,000. Pursuant to CBAK Energy’s articles of association and relevant PRC regulations, BAK Asia was required to contribute the capital to CBAK Energy on or before November 20, 2022, the Company has extended the paid up time to January 31, 2054. Up to the date of this report, the Company has contributed $23,519,880 to CBAK Energy. CBAK Energy is dormant as of the date of the report. On July 14, 2020, the Company acquired BAK Asia Investments Limited (“BAK Investments”), a company incorporated under Hong Kong laws, from Mr. Xiangqian Li, the Company’s former CEO, for a cash consideration of HK$1.00. BAK Asia Investments Limited is a holding company without any other business operations. On July 31, 2020, BAK Investments formed a wholly owned subsidiary CBAK New Energy (Nanjing) Co., Ltd. (“CBAK Nanjing”) in China with a registered capital of $100,000,000. On May 16, 2022, CBAK Nanjing’s registered capital was further increased to $200,000,000. Pursuant to CBAK Nanjing’s articles of association and relevant PRC regulations, BAK Investments was required to contribute the capital to CBAK Nanjing on or before July 29, 2040. Up to the date of this report, the Company has contributed $55,489,915 to CBAK Nanjing. CBAK Nanjing principally engaged in investment holding. On August 6, 2020, Nanjing CBAK New Energy Technology Co., Ltd. (“Nanjing CBAK”) was established as a wholly owned subsidiary of CBAK Nanjing with a registered capital of RMB700,000,000 (approximately $110 million). Pursuant to Nanjing CBAK’s articles of association and relevant PRC regulations, CBAK Nanjing was required to contribute the capital to Nanjing CBAK on or before August 5, 2040. Up to the date of this report, the Company has contributed RMB352.5 million (approximately $55.6 million) to Nanjing CBAK. Nanjing CBAK principally engaged in development and manufacture of larger-sized cylindrical lithium batteries. On November 9, 2020, Nanjing Daxin New Energy Automobile Industry Co., Ltd (“Nanjing Daxin”) was established as a wholly owned subsidiary of CBAK Nanjing with a register capital of RMB50,000,000 (approximately $7.9 million). On March 6, 2023, Nanjing Daxin changed its name to Nanjing BFD Energy Technology Co., Ltd (“Nanjing BFD”) . The Company has paid in full to Nanjing BFD through injection of a series of cash. Nanjing BFD principally engaged in development and manufacture of sodium-ion batteries. On April 21, 2021, CBAK Power, along with Shenzhen BAK Power Battery Co., Ltd (BAK SZ), Shenzhen Asian Plastics Technology Co., Ltd (SZ Asian Plastics) and Xiaoxia Liu, entered into an investment agreement with Junxiu Li, Hunan Xintao New Energy Technology Partnership, Xingyu Zhu, and Jiangsu Saideli Pharmaceutical Machinery Manufacturing Co., Ltd for an investment in Hunan DJY Technology Co., Ltd (“DJY”). CBAK Power has paid $1.4 million (RMB9,000,000) to acquire 9.74% of the equity interests of DJY. CBAK Power has appointed one director to the Board of Directors of DJY. DJY is an unrelated third party of the Company engaging in researching and manufacturing of raw materials and equipment. On August 4, 2021, Daxin New Energy Automobile Technology (Jiangsu) Co., Ltd (“Jiangsu Daxin”) was established as a wholly owned subsidiary of Nanjing CBAK with a register capital of RMB 30,000,000 (approximately $4.7 million). Pursuant to Jiangsu Daxin’s articles of association and relevant PRC regulations, Nanjing Daxin was required to contribute the capital to Jiangsu Daxin on or before July 30, 2061. Jiangsu Daxin was dissolved on December 22, 2023, no gain or loss resulted from the dissolution. On July 20, 2021, CBAK Power entered into a framework agreement relating to CBAK Power’s investment in Zhejiang Hitrans Lithium Battery Technology Co., Ltd (“Hitrans”, formerly known as Zhejinag Meidu Hitrans Lithium Battery Technology Co., Ltd), pursuant to which CBAK Power agreed to acquire 81.56% of registered equity interests (representing 75.57% of paid-up capital)of Hitrans (the “Acquisition”). The Acquisition was completed on November 26, 2021 (Note 12). After the completion of the Acquisition, Hitrans became a 81.56% registered equity interests (representing 75.57% of paid up capital) owned subsidiary of the Company. On July 8, 2022, Hitrans held its second shareholder meeting (“the shareholder meeting”) in 2022 to pass a resolution to increase the registered capital of Hitrans from RMB40 million to RMB44 million (approximately $6.4 million) and to accept an investment of RMB22 million (approximately $3.2 million) from Shaoxing Haiji Enterprise Management & Consulting Partnership (“Shaoxing Haiji”) and an investment of RMB18 million (approximately $2.6 million) from Mr. Haijun Wu (collectively “management shareholder”). Under the resolution, 10% of the investment injection (RMB4 million or $0.6 million) contributed towards Hitrans’s registered capital and the remaining 90% (RMB36 million or $5.2 million) treated as additional paid-in capital contribution of Hitrans. 25% of the investments from the management shareholder were required to be in place before August 15, 2022, 25% of the investments were required to be in place before December 31, 2022 and the 50% balance (RMB20 million) were required to be received June 30, 2024. As of September 30, 2024, RMB10 million (approximately $1.5 million), representing the 25% of the investments were received. On December 8, 2022, CBAK Power entered into equity interest transfer agreements with five individuals to disposal in aggregate 6.82% of Hitrans equity interests for a total consideration of RMB30,000,000 (approximately $4.3 million). The transaction was completed on December 30, 2022. On March 10, 2023, CBAK Power entered into an agreement with Nanjing BFD to transfer the 67.33% equity interests CBAK Power holds in Hitrans to Nanjing BFD. However, this transaction was postponed due to internal restructuring reasons. Subsequently, on March 26, 2024, CBAK New Energy entered into an agreement with CBAK Power to acquire the same 67.33% equity interest in Hitrans. The registration of this equity transfer with the local government was also completed on the same date. As a result of this transaction, CBAK New Energy has become the controlling shareholder of Hitrans, while CBAK Power no longer holds any equity interest in Hitrans.. As of September 30, 2024, CBAK New Energy’s equity interests in Hitrans was 67.33% (representing 69.12% of paid up capital). On July 6, 2018, Guangdong Meidu Hitrans Resources Recycling Technology Co., Ltd. (“Guangdong Hitrans”) was established as a 80% owned subsidiary of Hitrans with a registered capital of RMB10 million (approximately $ 1 On October 9, 2021, Shaoxing Haisheng International Trading Co., Ltd. (“Haisheng”) was established as a wholly owned subsidiary of Hitrans with a register capital of RMB5 million (approximately $0.8 million). Pursuant to Haisheng’s articles of association and relevant PRC regulations, Hitrans was required to contribute the capital to Haisheng on or before May 31, 2025. Up to the date of this report, Hitrans has contributed RMB3.5 million (approximately $0.5 million) to Haisheng. Haisheng principally engaged in the trading of cathode materials. On July 7, 2023, Hong Kong Nacell Holdings Company Limited (“Nacell Holdings”) was established as a wholly owned subsidiary of Hitrans Holdings, incorporated under the laws of Hong Kong. Nacell Holdings is dormant as of the date of this report. On July 12, 2023, CBAK Energy Lithium Holdings Co., Ltd (“CBAK Energy Lithium Holdings” was established as a wholly owned subsidiary of CBAK, incorporated under the laws of the Cayman Islands. CBAK Energy Lithium Holdings is a holding company without any other business operations. On February 26, 2024, CBAK Energy Investments Holdings (“CBAK Energy Investments”) was established as a wholly owned subsidiary of CBAK, under the laws of the Cayman Islands. CBAK Energy Investments is dormant as of the date of the report. On July 25, 2023, CBAK New Energy (Shangqiu) Co., Ltd (“CBAK Shangqiu”) was established as a wholly owned subsidiary of CBAK Power with a registered capital of RMB50 million (approximately $6.9 million). Pursuant to CBAK Shangqiu’s articles of association and relevant PRC regulations, CBAK Power was required to contribute the capital to CBAK Shangqiu on or before July 24, 2043. Up to the date of this report, CBAK Power has contributed RMB17.8 million (approximately $2.5 million) to CBAK Shangqiu. CBAK Shsngqiu principally engaged in manufacture of lithium-ion batteries. The Company’s condensed consolidated financial statements have been prepared under US GAAP. The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. This basis of accounting differs in certain material respects from that used for the preparation of the books of account of the Company and its subsidiaries, which are prepared in accordance with the accounting principles and the relevant financial regulations applicable to enterprises with limited liability established in the PRC or Hong Kong. The accompanying condensed consolidated financial statements reflect necessary adjustments not recorded in the books of account of the Company’s subsidiaries to present them in conformity with US GAAP. On December 8, 2020, the Company entered into a securities purchase agreement with certain institutional investors, pursuant to which the Company issued in a registered direct offering, an aggregate of 9,489,800 shares of common stock of the Company at a per share purchase price of $5.18, and warrants to purchase an aggregate of 3,795,920 shares of common stock of the Company at an exercise price of $6.46 per share exercisable for 36 months from the date of issuance, for gross proceeds of approximately $49.16 million, before deducting fees to the placement agent and other estimated offering expenses of $3.81 million payable by the Company. In addition, the placement agent for this transaction also received warrants (“Placement Agent Warrants”) for the purchase of up to 379,592 shares of the Company’s common stock at an exercise price of $6.475 per share exercisable for 36 months after 6 months from the issuance (collectively the “2020 Warrants”). As of date of this report, the above warrants were expired. On February 8, 2021, the Company entered into another securities purchase agreement with the same investors, pursuant to which the Company issued in a registered direct offering, an aggregate of 8,939,976 shares of common stock of the Company at a per share purchase price of $7.83. In addition, the Company issued to the investors (i) in a concurrent private placement, the Series A-1 warrants to purchase a total of 4,469,988 shares of common stock, at a per share exercise price of $7.67 and exercisable for 42 months from the date of issuance; (ii) in the registered direct offering, the Series B warrants to purchase a total of 4,469,988 shares of common stock, at a per share exercise price of $7.83 and exercisable for 90 days from the date of issuance; and (iii) in the registered direct offering, the Series A-2 warrants to purchase up to 2,234,992 shares of common stock, at a per share exercise price of $7.67 and exercisable for 45 months from the date of issuance. The Company received gross proceeds of approximately $70 million from the registered direct offering and the concurrent private placement, before deducting fees to the placement agent and other estimated offering expenses of $5.0 million payable by the Company. In addition, the placement agent for this transaction also received warrants (“Placement Agent Warrants”) for the purchase of up to 446,999 shares of the Company’s common stock at an exercise price of $9.204 per share exercisable for 36 months after 6 months from the issuance. On May 10, 2021, the Company entered into that Amendment No. 1 to the Series B Warrant (the “Series B Warrant Amendment”) with each of the holders of the Company’s outstanding Series B warrants. Pursuant to the Series B Warrant Amendment, the term of the Series B warrants was extended from May 11, 2021 to August 31, 2021. As of August 31, 2021, the Company had not received any notices from the investors to exercise Series B warrants. As of the date of this report, all of the warrants were expired. As of September 30, 2024, the Company had $25.7 million bank loans and approximately $128.5 million of other current liabilities. The Company is currently expanding its product lines and manufacturing capacity in its Dalian, Nanjing and Zhejiang plant which requires more funding to finance the expansion. The Company plans to raise additional funds through banks borrowings and equity financing in the future to meet its daily cash demands, if required. COVID-19 The Company business has been and may continue to be adversely affected by the COVID-19 pandemic or other health epidemics and outbreaks. A wave of infections caused by the Omicron variant emerged in Shanghai in early 2022, and a series of restrictions and quarantines were implemented to contain the spread in Shanghai and other regions. The Company’s manufacturing facilities in Dalian, Nanjing and Shaoxing were not producing at full capacity when restrictive measures were in force during 2022, which negatively affected our operational and financial results. China began to modify its zero-COVID policy at the end of 2022, and most of the travel restrictions and quarantine requirements were lifted in December 2022. The extent of the impact of the COVID-19 pandemic that will continue to have on the Company’s business is highly uncertain and difficult to predict and quantify, as the actions that the Company, other businesses and governments may take to contain the spread of COVID-19 continue to evolve. Because of the significant uncertainties surrounding the COVID-19 pandemic, the extent of the future business interruption and the related financial impact cannot be reasonably estimated at this time. The severity of the impact of the COVID-19 pandemic on the Company’s business will continue to depend on a number of factors, including, but not limited to, the duration and severity of the pandemic, the new variants of COVID-19, the efficacy and distribution of COVID-19 vaccines and the extent and severity of the impact on the global supply chain and the Company’s customers, service providers and suppliers, all of which are uncertain and cannot be reasonably predicted at this time. As of the date of issuance of the Company’s condensed consolidated financial statements, the extent to which the COVID-19 pandemic may in the future materially impact the Company’s financial condition, liquidity or results of operations is uncertain. The Company is monitoring and assessing the evolving situation closely and evaluating its potential exposure. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company has accumulated deficit from net losses from prior year and significant short-term debt obligations maturing in less than one year as of September 30, 2024. These conditions raise substantial doubt about the Company ability to continue as a going concern. The Company’s plan for continuing as a going concern included improving its profitability, and obtaining additional debt financing, loans from existing directors and shareholders for additional funding to meet its operating needs. There can be no assurance that the Company will be successful in the plans described above or in attracting equity or alternative financing on acceptable terms, or if at all. These condensed consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Revenue Recognition The Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which it expects to receive in exchange for those goods. The Company recognizes revenues following the five step model prescribed under ASU No. 2014-09: (i) identify contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) we satisfy the performance obligation. Revenues from product sales are recognized when the customer obtains control of the Company’s product, which occurs at a point in time, typically upon delivery to the customer. The Company expenses incremental costs of obtaining a contract as and when incurred if the expected amortization period of the asset that it would have recognized is one year or less or the amount is immaterial. Revenues from product sales are recorded net of reserves established for applicable discounts and allowances that are offered within contracts with the Company’s customers. Product revenue reserves, which are classified as a reduction in product revenues, are generally characterized in the categories: discounts and returns. These

Pledged Deposits

Pledged Deposits	9 Months Ended
Pledged Deposits	Sep. 30, 2024
Pledged Deposits [Abstract]
Pledged deposits	2. Pledged deposits Pledged deposits as of December 31, 2023 and September 30, 2024 consisted of pledged deposits with banks for bills payable (note 15).

Short-Term Deposits

Short-Term Deposits	9 Months Ended
Short-Term Deposits	Sep. 30, 2024
Short-Term Deposits [Abstract]
Short-term deposits	3. Short-term deposits Short-term deposits represent time deposits placed with banks with maturities of six months. Interest earned is recorded as finance income in the condensed consolidated financial statement. As of December 31, 2023 and September 30, 2024, substantially all of the Company’s short-term deposits amounting to nil

Trade and Bills Receivable, Net

Trade and Bills Receivable, Net	9 Months Ended
Trade and Bills Receivable, Net	Sep. 30, 2024
Trade and Bills Receivable, Net [Abstract]
Trade and Bills Receivable, net	4. Trade and Bills Receivable, net Trade and bills receivable as of December 31, 2023 and September 30, 2024: December 31, September 30, 2023 2024 Trade receivable $ 29,368,296 $ 27,619,823 Less: Allowance for credit losses (3,198,249 ) (2,921,714 ) 26,170,047 24,698,109 Bills receivable 2,483,000 10,212,675 $ 28,653,047 $ 34,910,784 Included in trade and bills receivables are retention receivables of $65,162 and $74,520 as of December 31, 2023 and September 30, 2024. Retention receivables are interest-free and recoverable either at the end of the retention period of three to five years since the sales of the EV batteries or 200,000 km since the sales of the motor vehicles (whichever comes first). An analysis of the allowance for credit losses is as follows: Balance as at January 1, 2024 $ 3,198,249 Current period reversal, net (209,780 ) Current period write off (95,173 ) Foreign exchange adjustment 28,418 Balance as at September 30, 2024 $ 2,921,714

Inventories

Inventories	9 Months Ended
Inventories	Sep. 30, 2024
Inventories [Abstract]
Inventories	5. Inventories Inventories as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Raw materials $ 3,779,414 $ 3,240,516 Work in progress 9,525,568 4,596,060 Finished goods 20,108,440 16,102,349 $ 33,413,422 $ 23,938,925 During the three months ended September 30, 2023 and 2024, write-downs of obsolete inventories to lower of cost or net realizable value of $499,300 and $1,371,328, respectively, were charged to cost of revenues. During the nine months ended September 30, 2023 and 2024, write-downs of obsolete inventories to lower of cost or net realizable value of $2,074,233 and $3,364,889, respectively, were charged to cost of revenues.

Prepayments and Other Receivabl

Prepayments and Other Receivables	9 Months Ended
Prepayments and Other Receivables	Sep. 30, 2024
Prepayments and Other Receivables [Abstract]
Prepayments and Other Receivables	6. Prepayments and Other Receivables Prepayments and other receivables as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Value added tax recoverable $ 5,248,210 $ 3,386,543 Prepayments to suppliers 1,341,596 5,412,119 Deposits 108,492 101,684 Staff advances 113,336 184,483 Prepaid operating expenses 645,390 616,350 Interest receivable - 224,129 Others 292,458 288,522 7,749,482 10,213,830 Less: Allowance for credit losses (290,228 ) (263,480 ) $ 7,459,254 $ 9,950,350 An analysis of the allowance for credit losses is as follows: Balance as at January 1, 2024 $ 290,228 Current period reversal, net (29,211 ) Foreign exchange adjustment 2,463 Balance as at September 30, 2024 $ 263,480

Property, Plant and Equipment,

Property, Plant and Equipment, Net	9 Months Ended
Property, Plant and Equipment, Net	Sep. 30, 2024
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, net	7. Property, Plant and Equipment, net Property, plant and equipment as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, Buildings $ 45,843,428 $ 46,377,779 Leasehold Improvements 7,214,436 8,198,517 Machinery and equipment 83,625,645 87,744,432 Office equipment 1,983,601 2,402,892 Motor vehicles 727,452 831,884 139,394,562 145,555,504 Impairment (17,358,096 ) (17,405,879 ) Accumulated depreciation (30,407,634 ) (38,784,168 ) Carrying amount $ 91,628,832 $ 89,365,457 During the three months ended September 30, 2023 and 2024, the Company incurred depreciation expense of $1,872,455 and $1,813,000, respectively. During the nine months ended September 30, 2023 and 2024, the Company incurred depreciation expense of $6,740,160 and $5,922,019, respectively. During the course of the Company’s strategic review of its operations, the Company assessed the recoverability of the carrying value of the Company’s property, plant and equipment. The impairment charge, if any, represented the excess of carrying amounts of the Company’s property, plant and equipment over the estimated discounted cash flows expected to be generated by the Company’s production facilities. The Company believes that there was no impairment during the three and nine months ended September 30, 2023 and 2024.

Construction in Progress

Construction in Progress	9 Months Ended
Construction in Progress	Sep. 30, 2024
Construction in Progress [Abstract]
Construction in Progress	8. Construction in Progress Construction in progress as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Construction in progress $ 24,876,463 $ 28,164,152 Prepayment for acquisition of property, plant and equipment 12,921,399 10,829,466 Carrying amount $ 37,797,862 $ 38,993,618 Construction in progress as of December 31, 2023 and September 30, 2024 mainly comprised capital expenditures for the construction of the facilities and production lines of CBAK Power, Nanjing CBAK and Hitrans. For the three months ended September 30, 2023 and 2024, the Company capitalized interest of $191,917 and $169,159 respectively to the cost of construction in progress. For the nine months ended September 30, 2023 and 2024, the Company capitalized interest of $586,198 and $640,938, respectively, to the cost of construction in progress.

Long-Term Investments, Net

Long-Term Investments, Net	9 Months Ended
Long-Term Investments, Net	Sep. 30, 2024
Long-Term Investments, Net [Abstract]
Long-term investments, net	9. Long-term investments, net Long-term investments as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, Investments in equity method investees $ 1,926,611 $ 1,690,957 Investments in non-marketable equity 638,394 645,580 $ 2,565,005 $ 2,336,537 The following is the carrying value of the long-term investments: December 31, September 30, Carrying Economic Carrying Economic Investments in equity method investees Guangxi Guiwu CBAK New Energy Technology Co., Ltd (a) $ 254,475 20 % $ - - Zhejiang Shengyang Renewable Resources Technology Co., Ltd. (b) 1,672,136 26 % 1,690,957 26 % $ 1,926,611 $ 1,690,957 Investments in non-marketable equity Hunan DJY Technology Co., Ltd $ 638,394 $ 645,580 Nanjing CBAK Education For Industry Technology Co., Ltd - - $ 638,394 $ 645,580 (a) Investments in Guangxi Guiwu CBAK New Energy Technology Co., Ltd Balance as of January 1, 2023 $ 289,473 Loss from investment (27,428 ) Foreign exchange adjustment (7,570 ) Balance as of December 31, 2023 254,475 Proceeds from disposal of investment (278,064 ) Profit from disposal 26,967 Foreign exchange adjustment (3,378 ) Balance as of September 30, 2024 $ - In August 2022, Nanjing CBAK, along with two unrelated third parties of the Company, Guangxi Guiwu Recycle Resources Company Limited (“Guangxi Guiwu”) and Mr. Weidong Xu, an unrelated third party entered into an investment agreement to jointly set up a new company - Guangxi Guiwu CBAK New Energy Technology Co., Ltd (“Guangxi Guiwu CBAK”) in which each party holding 20%, 60% and 20% equity interests and voting rights, respectively. Guangxi Guiwu engages in the business of recycling power batteries. The Company applies the equity method of accounting to account for the equity investments in common stock, over which it has significant influence but does not own a majority equity interest or otherwise control. Pursuant to the Company’s articles of association and relevant PRC regulations, each party was required to contribute the capital on or before December 31, 2023. On April 19, 2024, NJ CABK entered into an equity transfer agreement with Chilwee Group Co., Ltd to disposal its equity interest in Guangxi Guiwu at consideration of RMB2 million (approximately $0.3 million). NJ CBAK recorded a gain on disposal of $26,967 for the nine months ended September 30, 2024. (b) Investments in Zhejiang Shengyang Renewable Resources Technology Co., Ltd. Balance as of January 1, 2023 $ - Investments made 4,044,175 Impairment loss (2,366,080 ) Foreign exchange adjustment (5,959 ) Balance as of December 31, 2023 1,672,136 Loss from investment - Foreign exchange adjustment 18,821 Balance as of September 30, 2024 $ 1,690,957 On September 27, 2023, Hitrans, entered into an Equity Transfer Contract (the “Equity Transfer Contract”) with Mr. Shengyang Xu, pursuant to which Hitrans will initially acquire a 26% equity interest in Zhejiang Shengyang Renewable Resources Technology Co., Ltd. (“Zhejiang Shengyang”) from Mr. Xu, an individual who currently holds 97% of Zhejiang Shengyang, for a price of RMB28.6 million (approximately $3.9 million) (the “Initial Acquisition”). Hitrans shall pay the Initial Acquisition price in two (2) installments as follows: (i) 50% of the price due within five business days following the execution of the Equity Transfer Contract and satisfaction of other conditions precedent set forth in the same; and (ii) the remaining 50% of the price due within five business days following Mr. Xu successful transfer to Hitrans of the 26% equity interest in Zhejiang Shengyang. Within fifteen business days after Hitrans has paid 50% of the price, or RMB14.3 million, the parties shall complete the registration of equity change with the local governmental authorities. Zhejiang Shengyang is a material supplier of Hitrans since June 2020. On November 6, 2023, Hitrans completed the registration of 26% equity interest of Zhejiang Shengyang. The Company recorded an impairment loss of $2.4 million (RMB16.7 million) from the investment to Zhejinag Shengyang for the year ended December 31, 2023. No income or loss was shared from the investment to Zhejiang Shengyang for the three and nine months ended September 30, 2024. And within three months following the Initial Acquisition, Mr. Xu, an related third party shall transfer an additional 44% equity interest in Zhejiang Shengyang to Hitrans at the same price per share as that of the Initial Acquisition (the “Follow-on Acquisition”). The parties shall enter into another agreement to detail the terms of the Follow-on Acquisition. As of the date of this report, the Follow-on Acquisition was not completed. The management team of Hitrans is currently in negotiations with Mr. Xu regarding a potential postponement of the payment and equity transfer. Investments in non-marketable equity December 31, September 30, Cost $ 1,268,124 $ 1,282,398 Impairment (629,730 ) (636,818 ) Carrying amount $ 638,394 $ 645,580 On April 21, 2021, CBAK Power, along with Shenzhen BAK Power Battery Co., Ltd (BAK Shenzhen), Shenzhen Asian Plastics Technology Co., Ltd (SZ Asian Plastics) and Xiaoxia Liu (collectively the “Investors”), entered into an investment agreement with Junxiu Li, Hunan Xintao New Energy Technology Partnership, Xingyu Zhu, and Jiangsu Saideli Pharmaceutical Machinery Manufacturing Co., Ltd for an investment in Hunan DJY Technology Co., Ltd (“DJY”), a privately held company. CBAK Power has paid $1.40 million (RMB9,000,000) to acquire 9.74% of the equity interests of DJY. CBAK Power along with other three new investors have appointed one director on behalf of the Investors to the Board of Directors of DJY. DJY is unrelated third party of the Company engaging in in research and development, production and sales of products and services to lithium battery positive cathode materials producers, including the raw materials, fine ceramics, equipment and industrial engineering. On April 2023, DJY board declared dividend of $0.8 million (approximately RMB6 million). The dividend were distributed in May 2023 and based on the paid up capital of each shareholders, the dividend income shared by CBAK Power was $84K (approximately RMB0.6 million) which was included in other income (expense) for the three and nine months ended September 30, 2023. No dividend was declared in 2024. On November 28, 2022, Nanjing CBAK along with Shenzhen Education for Industry Investment Co., Ltd. and Wenyuan Liu, an individual investor, set up Nanjing CBAK Education For Industry Technology Co., Ltd (“CBAK Education”) with a registered capital of RMB5 million (approximately $0.7 million), in which each party holding 10%, 60% and 30% equity interests of CBAK Education, respectively. The investment is for training skillful workforce for Nanjing CBAK. CBAK Education commenced its operation in 2023, nil Non-marketable equity securities are investments in privately held companies without readily determinable market value. The Company measures investments in non-marketable equity securities without a readily determinable fair value using a measurement alternative that measures these securities at the cost method minus impairment, if any, plus or minus changes resulting from observable price changes on a non-recurring basis. The fair value of non-marketable equity securities that have been remeasured due to impairment are classified within Level 3. The Company adjusts the carrying value of non-marketable equity securities which have been remeasured during the period and recognize resulting gains or losses as a component of other operating income (expense), net. The Company recognized nil impairment loss for the three and nine months period ended September 30, 2023 and 2024.

Lease

Lease	9 Months Ended
Lease	Sep. 30, 2024
Lease [Abstract]
Lease	10. Lease (a) Prepaid land use rights Prepaid land lease payments Balance as of January 1, 2023 $ 12,361,163 Amortization charge for the year (322,160 ) Foreign exchange adjustment (326,299 ) Balance as of December 31, 2023 11,712,704 Amortization charge for the period (237,565 ) Foreign exchange adjustment 125,939 Balance as of September 30, 2024 $ 11,601,078 In August 2014 and November 2021, the Group acquired land use rights to build a factory of the Company in Dalian, PRC and Zhejiang, PRC. Lump sum payments were made upfront to acquire the leased land from the owners with lease periods of 36 to 50 years, and no ongoing payments will be made under the terms of these land leases. Amortization expenses of the prepaid land use rights were $71,636 and $79,511 for the three months ended September 30, 2023 and 2024 and $236,173 and $237,565 for the nine months ended September 30, 2023 and 2024, respectively. No impairment loss was made to the carrying amounts of the prepaid land use right for the three and nine months ended September 30, 2023 and 2024. (b) Operating lease On April, 2018, Hitrans entered into a lease agreement for staff quarters spaces in Zhejiang with a five year term, commencing on May 1, 2018 and expiring on April 30, 2023 The monthly rental payment is approximately RMB18,000 ($2,621) per month. In 2018, lump sum payments were made to landlord for the rental of staff quarter spaces and no ongoing payments will be made under the terms of these leases. On April 6, 2021, Nanjing CBAK entered into a lease agreement for warehouse space in Nanjing with a three year term, commencing on April 15, 2021 and expiring on April 14, 2024. The monthly rental payment is approximately RMB97,743 ($14,230) per month. The lease was renewed for one year with a monthly rental of RMB90,224 (approximately $12,856) to May 14, 2025. On June 1, 2021, Hitrans entered into a lease agreement with liquid gas supplier for a five year term for supplying liquid nitrogen and oxygen, commencing on July 1, 2021. The monthly rental payment is approximately RMB5,310 ($773) per month. On December 9, 2021, Hitrans entered into a lease agreement for extra staff quarters spaces in Zhejiang with a three year term, commencing on December 10, 2021 and expiring on December 9, 2024. The monthly rental payment is approximately RMB10,400 ($1,514) per month for the first year, RMB10,608 ($1,544) and RMB 10, 820 On March 1, 2022, Hitrans entered into a lease agreement for extra staff quarters spaces in Zhejiang with a three year term, commencing on March 1, 2022 and expiring on February 28, 2027. The monthly rental payment is approximately RMB15,840 ($2,306) per month for the first year, with 2% increase per year. On August 1, 2022, Hitrans entered into a lease agreement for warehouse spaces in Zhejiang with a one and half years term, commencing on August 1, 2022 and expiring on January 31, 2024. The monthly rental payment is RMB60,394 ($8,792) per month. On October 20, 2022, CBAK Power entered into a lease agreement for staff quarters spaces in Dalian with a five year term, commencing on October 20, 2022 and expiring on October 19, 2025. The monthly rental payment is RMB61,905 ($9,012) per month. On December 20, 2022, Hitrans entered into a lease agreement for extra staff quarters spaces in Zhejiang with a five year term commencing on December 20, 2022 and expiring on December 19, 2027. The monthly rental payment is RMB52,000 ($7,570) per month for the first year, with 2% increase per year. On December 30, 2022, Hitrans entered into a lease agreement with liquid gas supplier for a five year term for supplying liquid nitrogen and oxygen to December 29, 2027. The monthly rental payment is approximately RMB7,265 ($1,058) per month. On April 20, 2023, Hitrans entered into another lease agreement for extra staff quarters spaces in Zhejiang with a three year term commencing on May 1, 2023 and expiring on April 30, 2026. The monthly rental payment is RMB28,000 ($3,860) per month. On July 1, 2024, Hitrans entered into an amendment to early terminate the lease and entered into a new lease for a period of two years from July 1, 2024 to June 30, 2026. The monthly rental payment is RMB14,000 ($1,995) per month. Nanjing CBAK entered into a lease agreement for office and factory spaces in Nanjing for a period of one year, commencing on August 1, 2023 and expiring on July 31, 2024. The monthly rental payment is approximately RMB160,743 ($22,649) per month. The lease was renewed for three years to August 31, 2027 with the same monthly rental. The Company entered into a lease agreement for manufacturing and factory spaces in Shangqiu with a terms of six years, commencing on January 1, 2024 to December 31, 2029. The monthly rental payment is RMB265,487 ($36,769) per month. The Company has entered into a lease agreement for staff quarters spaces in Shangqiu from May 16, 2024 to December 31, 2029 for a monthly rental of RMB19,404 ($2,765). Operating lease expenses for the three and nine months ended September 30, 2023 and 2024 for the capitation agreement was as follows: Three months ended Nine months ended 2023 2024 2023 2024 Operating lease cost – straight line $ 110,057 $ 337,405 $ 375,804 $ 957,144 (c) Company as lessee - Finance lease December 31, September 30, 2023 2024 Property, plant and equipment, at cost $ 4,598,426 $ 8,441,208 Accumulated depreciation (828,351 ) (2,337,763 ) Impairment (3,770,075 ) (6,103,445 ) Property, plant and equipment, net under finance lease - - Finance lease liabilities, current 1,643,864 762,694 Finance lease liabilities, non-current - - Total finance lease liabilities $ 1,643,864 $ 762,694 The components of finance lease expenses for the three and nine months ended September 30, 2023 and 2024 were as follows: Three months ended Nine months ended 2023 2024 2023 2024 Finance lease cost: Depreciation of assets 44,275 - 102,999 - Interest of lease liabilities 4,995 20,242 11,622 60,479 Total lease expense $ 49,270 $ 20,242 $ 114,621 $ 60,479 The following is a schedule, by years, of maturities of lease liabilities as of September 30, 2024: Operating Finance Remainder of 2024 $ 769,615 $ 781,978 2025 1,031,673 - 2026 928,195 - 2027 516,579 - 2028 486,314 - Thereafter 932,643 - Total undiscounted cash flows 4,665,019 781,978 Less: imputed interest (453,418 ) (19,284 ) Present value of lease liabilities $ 4,211,601 $ 762,694 Lease term and discount rate: December 31, September 30, Weighted-average remaining lease term Land use rights 36.9 36.2 Operating lease 2.71 4.18 Finance lease 0.96 0.16 Weighted-average discount rate Land use rights Nil Nil Operating lease 4.69 % 4.35 % Finance lease 1.37 % 2.9 % Supplemental cash flow information related to leases where the Company was the lessee for the three and nine months ended September 30, 2023 and 2024 was as follows: Three months ended Nine months ended 2023 2024 2023 2024 Operating cash outflows from operating assets $ 92,457 $ 120,979 $ 483,932 $ 552,796

Intangible Assets, Net

Intangible Assets, Net	9 Months Ended
Intangible Assets, Net	Sep. 30, 2024
Intangible Assets, Net [Abstract]
Intangible Assets, net	11. Intangible Assets, net Intangible assets as of December 31, 2023 and September 30, 2024 consisted of the followings: December 31, September 30, Computer software at cost $ 139,732 $ 158,831 Sewage discharge permit 1,715,450 1,734,761 1,855,182 1,893,592 Accumulated amortization (1,013,822 ) (1,386,479 ) $ 841,360 $ 507,113 Amortization expenses were $133,450 and $118,987 for the three months ended September 30, 2023 and 2024, respectively. Amortization expenses were $374,110 and $352,481 for the nine months ended September 30, 2023 and 2024, respectively. Total future amortization expenses for finite-lived intangible assets as of September 30, 2024 were estimated as follows: Remainder of 2024 $ 120,482 2025 326,168 2026 14,986 2027 9,653 2028 8,037 Thereafter 27,787 Total $ 507,113

Acquisition of Subsidiaries

Acquisition of Subsidiaries	9 Months Ended
Acquisition of Subsidiaries	Sep. 30, 2024
Acquisition of Subsidiaries [Abstract]
Acquisition of subsidiaries	12. Acquisition of subsidiaries On April 1, 2021, CBAK Power entered into a framework investment agreement with Hangzhou Juzhong Daxin Asset Management Co., Ltd. (“Juzhong Daxin”) for a potential acquisition of Hitrans. Juzhong Daxin is the trustee of 85% of registered equity interests (representing 78.95% of paid-up capital) of Hitrans and has the voting right over the 85% of registered equity interests. Subject to definitive acquisition agreements to be entered into among the parties, including shareholders owning the 85% of equity interests of Hitrans, CBAK Power intends to acquire 85% of equity interests of Hitrans in cash in 2021. CBAK Power has paid $3.10 million (RMB20,000,000) to Juzhong Daxin as a security deposit in April 2021. Hitrans is an unrelated third party of the Company engaging in researching, manufacturing and trading of raw materials and is one of the major suppliers of the Company in fiscal 2020. On July 20, 2021, CBAK Power entered into a framework agreement relating to CBAK Power’s investment in Hitrans, pursuant to which CBAK Power acquires 81.56% of registered equity interests (or representing 75.57% of paid-up capital) of Hitrans (the “Acquisition Agreement”). Under the Acquisition Agreement, CBAK Power acquires 60% of registered equity interests (representing 54.39% of paid-up capital) of Hitrans from Zhejiang Meidu Graphene Technology Co., Ltd. (“Meidu Graphene”) valued at RMB118 million ($18.30 million) and 21.56% of registered equity interests (representing 21.18% of paid-up capital) of Hitrans from Hitrans’s management shareholders valued at approximately RMB40.74 million ($6.32 million). Two individuals among Hitrans management shareholders, including Hitrans’s CEO, Mr. Haijun Wu (“Mr. Wu”), keep 2.50% registered equity interests (representing 2.46% of paid-up capital) of Hitrans and New Era Group Zhejiang New Energy Materials Co., Ltd. (“New Era”) continue to hold 15% registered equity interests (representing 21.05% of paid-up capital) of Hitrans after the acquisition. As of the date of the Acquisition Agreement, the 25% registered equity interests (representing 24.56% of paid-up capital) of Hitrans held by Hitrans management shareholders was frozen as a result of a litigation arising from the default by Hitrans management shareholders on debts borrowed from Zhejiang Meidu Pawn Co., Ltd. (“Pawn Co.”) whereby the 25% registered equity interests (representing 24.56% of paid-up capital) of Hitrans was pledged as collateral. Mr. Junnan Ye (“Mr. Ye”), acting as an intermediary, first acquire 22.5% registered equity interests (representing 22.11% of paid-up capital) of Hitrans, free of any encumbrances, from Hitrans management shareholders. Pursuant to the Acquisition Agreement, within five days of CBAK Power’s obtaining 21.56% registered equity interests (representing 21.18% of paid-up capital) of Hitrans from Mr. Ye, CBAK Power pay approximately RMB40.74 million ($6.32 million) in cash, which amount shall be used toward the repayment of debts due to Pawn Co. On July 23, 2021, CBAK Power paid RMB40.74 million (approximately $6.32 million) in cash to Mr. Ye. In addition, as of the date of the Acquisition Agreement, Meidu Graphene’s 60% registered equity interests (representing 54.39% of paid-up capital) of Hitrans was frozen as a result of a litigation arising from Hitrans’s failure to make payments to New Era in connection with the purchase of land use rights, plants, equipment, pollution discharge permit and other assets (the “Assets”) under certain asset transfer agreements as well as Meidu Graphene’s guarantee for Hitrans’s payment obligations thereunder. As a part of the transaction, CBAK Power entered into a loan agreement with Hitrans to lend Hitrans approximately RMB131 million ($20.6 million) (the “Hitrans Loan”) by remitting approximately RMB131 million ($20.6 million) into the account of Shaoxing Intermediate People’s Court (the “Court”) to remove the freeze on Meidu Graphene’s 60% registered equity interests (representing 54.39% of paid-up capital) of Hitrans. Moreover, Juzhong Daxin will return RMB10 million ($1.6 million) of the security deposit to CBAK Power before CBAK Power wires approximately RMB131 million ($20.6 million) to the Court. Juzhong Daxin retained RMB5 million ($0.78 million) as commission for facilitating the acquisition and RMB5 million ($0.78 million) recognized as compensation expense to another potential buyer. On July 27, 2021, Juzhong Daxin returned RMB7 million ($1.1 million) of the security deposit to CBAK Power. The remaining RMB3 million ($0.5 million) had not yet been repaid by Juzhong Daxin up to the date of this report. The Company is still negotiating with Juzhong Daxin, as Juzhong Daxin believes that according to the Security Acquisition Framework Agreement entered into between CBAK Power and Juzhong Daxin, CBAK Power should pay RMB3 million ($0.5 million) as risk premium for facilitating the acquisition. CBAK Power believes it is not reasonable to pay any of the risk premium in accordance with the terms of the agreement and Juzhong Daxin should return RMB3 million ($0.5 million) to CBAK Power. CBAK Power has taken legal action for the outstanding balance. CBAK Power shall pay all other fees due to Juzhong Daxin in accordance with the Letter of Intent. According to the Acquisition Agreement, Mr. Ye first acquire 60% registered equity interests (representing 54.39% of paid-up capital) of Hitrans, free of any encumbrances, from Meidu Graphene. Thereafter, CBAK Power assign RMB118 million ($18.30 million) of the Hitrans Loan to Mr. Junnan Ye as consideration for the acquisition of 60% registered equity interests (representing 54.39% of paid-up capital) of Hitrans from Mr. Ye (the “Assignment”). Hitrans shall repay RMB118 million ($18.27 million) to Mr. Ye in accordance with a separate loan repayment agreement (the “Loan Repayment Agreement”) entered into among Mr. Ye, Hitrans, CBAK Power and Mr. Wu in July 2021. Under the Loan Repayment Agreement, Hitrans shall repay Mr. Ye at least RMB70 million ($10.86 million) within two months of obtaining the title to the Assets from New Era and the remaining RMB 48 million ($7.41 million) by December 31, 2021, with a fixed interest of RMB3.5 million ($0.54 million) which can be reduced by up to RMB1 million ($0.15 million) if the loan is settled before its due date. CBAK Power provides guarantee to Mr. Ye on Hitrans’s repayment obligations under the Loan Repayment Agreement. Hitrans shall repay the remaining approximately RMB13 million ($2.02 million) of the Hitrans Loan to CBAK Power at an interest rate of 6% per annum, maturing in one year from the date of the Assignment. As of December 31, 2021, Hitrans has repaid RMB93 million ($14.6 million) and interest incurred was RMB0.9 million ($0.1 million) recorded as finance cost for the year ended December 31, 2021. As of January 29, 2023, Hitrans has repaid all the loan principals of RMB118 million ($18.3 million) and interests of RMB3.5 million ($0.54 million) to Mr. Ye. The transfer of 81.56% registered equity interests (representing 75.57% of paid-up capital) of Zhejiang Hitrans to CBAK Power has been registered with the local government and CBAK Power had paid approximately RMB40.74 million (approximately $6.32 million) in cash to Mr. Ye. In addition, CBAK Power had wired approximately RMB131 million (approximately $20.6 million) to the Court and Juzhong Daxin returned RMB7 million ($1.1 million) of the security deposit to CBAK Power. The Acquisition was completed on November 26, 2021. Upon the closing of the Acquisition, CBAK Power became the largest shareholder of Hitrans holding 81.56% of the Company’s registered equity interests (representing 75.57% of paid-up capital of the Company). As required by applicable Chinese laws, CBAK Power and Management Shareholders are obliged to make capital contributions of RMB11.1 million ($1.7 million) and RMB0.4 million ($0.06 million), respectively, for the unpaid portion of Hitrans’s registered capital in accordance with the articles of association of Hitrans. The Company completed the valuations necessary to assess the fair values of the tangible and intangible assets acquired and liabilities assumed, resulting from which the amount of goodwill was determined and recognized as of the respective acquisition date. The following table summarizes the estimated aggregate fair values of the assets acquired and liabilities assumed as of the closing date, November 26, 2021. Cash and bank $ 7,323,654 Debts product 3,144 Trade and bills receivable, net 37,759,688 Inventories 13,616,922 Prepayments and other receivables 1,384,029 Income tax recoverable 47,138 Amount due from trustee 11,788,931 Property, plant and equipment, net 21,190,890 Construction in progress 2,502,757 Intangible assets, net 1,957,187 Prepaid land use rights, non- current 6,276,898 Leased assets, net 48,394 Deferred tax assets 1,715,998 Short term bank loan (8,802,402 ) Other short term loans – CBAK Power (20,597,522 ) Trade accounts and bills payable (38,044,776 ) Accrued expenses and other payables (7,439,338 ) Deferred government grants (290,794 ) Land appreciation tax (464,162 ) Deferred tax liabilities (333,824 ) NAV 29,642,812 Less: Waiver of dividend payable 1,250,181 Total NAV acquired 30,892,993 Non-controlling interest (24.43%) (7,547,158 ) Goodwill 1,606,518 Total identifiable net assets $ 24,952,353 The components of the consideration transferred to effect the Acquisition are as follows: RMB USD Cash consideration for 60% registered equity interest (representing 54.39% of paid-up capital) of Hitrans from Meidu Graphene 118,000,000 18,547,918 Cash consideration for 21.56% registered equity interest (representing 21.18% of paid-up capital) of Hitrans from Hitrans management 40,744,376 6,404,435 Total Purchase Consideration 158,744,376 24,952,353 The transaction resulted in a purchase price allocation of $1,606,518 to goodwill, representing the financial, strategic and operational value of the transaction to the Company. Goodwill is attributed to the premium that the Company paid to obtain the value of the business of Hitrans and the synergies expected from the combined operations of Hitrans and the Company, the assembled workforce and their knowledge and experience in provision of raw materials used in manufacturing of lithium batteries. The total amount of the goodwill acquired is not deductible for tax purposes. The Company performed Goodwill impairment test at the reporting unit level on an annual basis and between annual tests when an event occurs or circumstances change indicating the asset might be impaired. Goodwill was fully impaired as of December 31, 2022.

Goodwill

Goodwill	9 Months Ended
Goodwill	Sep. 30, 2024
Goodwill [Abstract]
Goodwill	13. Goodwill Balance as of January 1, 2023 $ - Impairment of goodwill - Foreign exchange adjustment - Balance as of December 31, 2023 and September 30, 2024 $ - The Company performed goodwill impairment test at the reporting unit level on an annual basis and between annual tests when an event occurs or circumstances change indicating the asset might be impaired. As of December 31, 2022, the Company performed testing on reporting unit of NCM precursor and cathode materials products (“Hitrans Reporting unit”) The Company first assessed qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. For those reporting units where it is determined that it is more likely than not that their fair values are less than the units’ carrying amounts, the Company will perform the first step of a two-step quantitative goodwill impairment test. After performing the assessment, if the carrying amounts of the reporting units are higher than their fair values, the Company will perform the second step of the two-step quantitative goodwill impairment test. The Company performed qualitative assessments for Hitrans reporting unit. Based on the requirements of ASC 350-20-35-3C through ASC 350-20-35-3G, the Company evaluated all relevant factors, weighed all factors in their totality. For the year ended December 31, 2022, as the financial performance of Hitrans reporting unit was below original expectations, fair value of this reporting unit was indicated to be lower than its carrying value. For this reporting unit, where it was determined that it was more likely than not that its fair value was less than the units’ carrying amount after performing the qualitative assessment, as a result, the Company performed the two-step quantitative goodwill impairment test for these two reporting units. For the two-step goodwill impairment test, the Company estimated the fair value with either income approach or asset approach for specific reporting unit components. With the income approach, the Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on the best estimate of future net sales and operating expenses, based primarily on expected expansion, pricing, market share, and general economic conditions. Certain estimates of discounted cash flows involve businesses with limited financial history and developing revenue models. Changes in these forecasts could significantly change the amount of impairment recorded, if any. Asset based approach is used in evaluating the fair value of some specific components which is deemed as the most prudent approach due to the unpredictability of future cash flows. The result of step one impairment test for the Hitrans reporting unit failed, with its determined fair value lower than the book value. The Company performed step two impairment test, applying the income approach, resulting an impairment loss of goodwill of $1,556,078 for the year ended December 31, 2022. The impairment loss of goodwill was primarily attributable to the impairment related to Hitrans reporting unit as the financial performance of the reporting unit of Hitrans continued to fall below the Company’s original expectations.

Deposit Paid for Acquisition of

Deposit Paid for Acquisition of Long-term Investments	9 Months Ended
Deposit Paid for Acquisition of Long-term Investments	Sep. 30, 2024
Deposit Paid for Acquisition of Long-term Investments [Abstract]
Deposit paid for acquisition of long-term investments	14. Deposit paid for acquisition of long-term investments Deposit paid for acquisition of long-term investments as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Investments in non-marketable equity $ 7,101,492 $ 16,500,192 On September 27, 2023, Nanjing CBAK New Energy Technology Co., Ltd. (“Nanjing CBAK”) entered into an Equity Transfer Agreement (the “Equity Transfer Agreement”) with Shenzhen BAK Battery Co., Ltd. (“SZ BAK”), under which SZ BAK shall sell a five percent (5%) equity interest in Shenzhen BAK Power Battery Co., Ltd. (“BAK SZ”) to Nanjing CBAK for a purchase price of RMB260 million (approximately $35.7 million) (the “Target Equity”). Pursuant to the terms of the Equity Transfer Agreement, Nanjing CBAK will pay the Target Equity in three (3) installments as follows: (i) RMB40 million (approximately $5.5 million) due prior to December 31, 2023; (ii) RMB90 million (approximately $12.4 million) due prior to September 30, 2024, and (iii) the remaining Target Equity balance of RMB130 million (approximately $17.8 million) due following SZ BAK’s successful transfer to Nanjing CBAK of the five percent (5%) equity interest in BAK SZ. Upon Nanjing CBAK having paid RMB130 million of the Target Equity, the parties shall work together to complete the registration of equity change with the local governmental authorities. Up to the date of this report, Nanjing CBAK has paid RMB115.8 million (approximately $16.5 million) to SZ BAK. The Equity Transfer Agreement may be terminated in writing through negotiation by all parties and the deposit paid was refundable on demand. SZ BAK and BAK SZ were the Company’s former subsidiary up to June 30, 2014. Mr, Xiangqian Li, the Company’s former CEO, is the director of SZ BAK and BAK SZ. The Company will measure the investments in BAK SZ as non-marketable equity securities without a readily determinable fair value using a measurement alternative that measures these securities at the cost method minus impairment, if any, plus or minus changes resulting from observable price changes on a non-recurring basis upon the completion. The fair value of non-marketable equity securities that have been remeasured due to impairment are classified within Level 3.

Trade and Bills Payable

Trade and Bills Payable	9 Months Ended
Trade and Bills Payable	Sep. 30, 2024
Trade and Bills Payable [Abstract]
Trade and Bills Payable	15. Trade and Bills Payable Trade and bills payable as of December 31, 2023 and September 30, 2024 consisted of the followings: December 31, September 30, 2023 2024 Trade payable $ 26,764,807 $ 33,866,587 Bills payable – Bank acceptance bills 55,664,768 52,812,825 – Letter of credit - 2,792,779 $ 82,429,575 $ 89,472,191 All the bills payable are of trading nature and will mature within one year from the issue date. The bank acceptance bills and letter of credit were pledged by: (i) the Company’s pledged deposits (note 2) and short-term deposits (note 3); (ii) $0.3 million and $2.8 million of the Company’s bills receivable as of December 31, 2023 and September 30, 2024, respectively (note 4). (iii) the Company’s prepaid land use rights (note 10)

Loans

Loans	9 Months Ended
Loans	Sep. 30, 2024
Loans [Abstract]
Loans	16. Loans Bank loans Bank borrowings as of December 31, 2023 and September 30, 2024 consisted of the followings: December 31, September 30, 2023 2024 Short-term bank borrowings $ 32,587,676 $ 25,708,098 On November 16, 2021, the Company obtained banking facilities from Shaoxing Branch of Bank of Communications Co., Ltd with a maximum amount of RMB120.1 million (approximately $16.6 million) with the term from November 18, 2021 to November 18, 2026. The facility was secured by the Company’s land use rights and buildings. In January 2023, the Company renewed the banking facilities with Shaoxing Branch of Bank of Communications Co., Ltd with a maximum amount of RMB160.0 million (approximately $22.1 million) with the term from January 2023 to December 2027. The facility was secured by the Company’s land use rights and buildings. Under the facility, the Company has borrowed RMB142.8 million (approximately $20.1 million) and RMB159.9 million (approximately $22.8 million) as of December 31, 2023 and September 30, 2024, respectively, bearing interest at 3.45% to 3.65% per annum expiring through January to May 2025. On January 17, 2022, the Company obtained a one-year term facility from Agricultural Bank of China with a maximum amount of RMB10 million (approximately $1.4 million) bearing interest at 105% of benchmark rate of the People’s Bank of China (“PBOC”) for short-term loans, which is 3.85% per annum. The facility was guaranteed by the Company’s former CEO, Mr. Yunfei Li and Mr. Yunfei Li’s wife Ms. Qinghui Yuan and secured by an unrelated third party, Jiangsu Credits Financing Guarantee Co., Ltd. The Company borrowed RMB10 million (approximately $1.4 million) on January 20, 2022 for a term until January 16, 2023. The Company repaid RMB10 million (approximately $1.4 million) early on January 5, 2023. On January 6, 2023, the Company borrowed a one-year term loan of RMB10 million (approximately $1.4 million) for a period of one year to January 4, 2024, bearing interest at 120% of benchmark rate of the PBOC for short-term loans, which is 3.85% per annum, while other terms and guarantee remain the same. The Company repaid the loan on January 4, 2024. On February 9, 2022, the Company obtained a one-year term facility from Jiangsu Gaochun Rural Commercial Bank with a maximum amount of RMB10 million (approximately $1.4 million) bearing interest at 124% of benchmark rate of the People’s Bank of China (“PBOC”) for short-term loans, which is 4.94% per annum. The facility was guaranteed by the Company’s former CEO, Mr. Yunfei Li and Mr. Yunfei Li’s wife Ms. Qinghui Yuan. The Company borrowed RMB10 million (approximately $1.4 million) on February 17, 2022 for a term until January 28, 2023. The Company repaid RMB10 million (approximately $1.4 million) on January 16, 2023. On January 17, 2023, the Company borrowed a one-year loan of RMB10 million (approximately $1.4 million) bearing interest at 129% of benchmark rate of PBOC for short-term loans, which is 4.70% per annum for a term until January 13, 2024. The Company repaid the loan on January 13, 2024. On April 28, 2022, the Company obtained a three-year term facility from Industrial and Commercial Bank of China Nanjing Gaochun branch, with a maximum amount of RMB12 million (approximately $1.7 million) with the term from April 21, 2022 to April 21, 2025. The facility was guaranteed by the Company’s former CEO, Mr. Yunfei Li and Mr. Yunfei Li’s wife Ms. Qinghui Yuan. Under the facility, the Company borrowed RMB10 million (approximately $1.5 million) on April 29, 2022, bearing interest at 3.95% per annum for a term until April 29, 2023. The Company repaid RMB10 million (approximately $1.4 million) on April 19, 2023. On April 20, 2023, the Company borrowed another one-year loan of RMB10 million (approximately $1.4 million) bearing interest at 102.5% of benchmark rate of PBOC for short-term loans, which is 3.90% per annum for a term until April 19, 2024. The Company repaid the loan on April 19, 2024. On September 25, 2022, the Company entered into another one-year term facility with Jiangsu Gaochun Rural Commercial Bank with a maximum amount of RMB9 million (approximately $1.3 million) bearing interest rate at 4.81% per annum. The facility was guaranteed by 100% equity in CBAK Nanjing held by BAK Investment and the Company’s former CEO, Mr. Yunfei Li and Mr. Yunfei Li’s wife Ms. Qinghui Yuan. The Company borrowed RMB9 million (approximately $1.3 million) on September 27, 2022 for a term until September 24, 2023. The Company repaid the loan on September 24, 2023. The Company entered into another one-year term facility with Jiangsu Gaochun Rural Commercial Bank with a maximum amount of RMB9 million (approximately $1.2 million) bearing interest rate at 4.6% per annum for a period from September 27, 2023 to August 31, 2024. The facility was guaranteed by 100% equity in CBAK Nanjing held by BAK Investment and the Company’s former CEO, Mr. Yunfei Li and Mr. Yunfei Li’s wife Ms. Qinghui Yuan. The Company borrowed RMB9 million (approximately $1.3 million ) on September 27, 2023 for a term until August 31, 2024. The Company repaid the loan on August 31, 2024. On November 8, 2022, the Company entered into a short-term loan agreement with China CITIC Bank Shaoxing Branch to August 9, 2023 with a maximum amount of RMB10 million (approximately $1.4 million) bearing interest rate at 4.35% per annum. The Company borrowed RMB10 million (approximately $1.4 million) on the same date. The Company has repaid RMB5 million (approximately $0.7 million), RMB0.2 million (approximately $0.1 million) and RMB4.8, million (approximately $0.7 million) on November 16, 2022, December 27, 2022 and August 9, 2023, respectively. The Company entered into another short-term loan agreement with China CITIC Bank Shaoxing Branch for a one-year short-term loan agreement with a maximum amount of RMB0.2 million (approximately $0.1 million) for December 27, 2022 to December 27, 2023, bearing interest rate at 4.20% per annum. The Company entered into another loan agreement with China CITIC Bank Shaoxing Branch for a short-term loan of RMB4.8 million (approximately $0.7 million) from August 10, 2023 to May 2, 2024, bearing interest rate at 4.3% per annum. The Company repaid the loan on May 2, 2024. On December 9, 2022, the Company obtained a RMB5 million (approximately $0.7 million) letter of credit from China CITIC Bank for a period to October 30, 2023 for settlement of Hitrans purchase. The Company utilized RMB1.5 million (approximately $0.2 million) letter of credit at an interest rate of 2.7% for a period of one year to January 5, 2023. On January 7, 2023, the Company obtained a two-year term facility from Postal Savings Bank of China, Nanjing Gaochun Branch with a maximum amount of RMB10 million (approximately $1.4 million) for a period from January 7, 2023 to January 6, 2025. The facility was guaranteed by the Company’s former CEO, Mr. Yunfei Li, Mr. Yunfei Li’s wife Ms. Qinghui Yuan and CBAK New Energy (Nanjing) Co., Ltd. The Company borrowed RMB5 million (approximately $0.7 million) on January 12, 2023 for a term of one year until January 11, 2024, bearing interest at 3.65% per annum. The Company repaid the above early on June 15, 2023. On June 27, 2023, the Company entered into another loan agreement for one year from June 27, 2023 to June 26, 2024 under the two-year term facility for a maximum loan amount of RMB10 million (approximately $1.4 million) bearing interest rate at 3.65 % pr annum. The Company borrowed RMB10 million (approximately $1.4 million) on the same date. The loan was guaranteed by the Company’s former CEO, Mr. Yunfei Li, Mr. Yunfei Li’s wife Ms. Qinghui Yuan and CBAK New Energy (Nanjing) Co., Ltd. The Company repaid the loan on June 26, 2024. On March 29, 2023, the Company and Bank of China Limited entered into a short-term loan agreement for one year from March 29, 2023 to March 28, 2024 for a maximum loan amount to RMB5 million (approximately $0.7 million) bearing interest rate at 3.65% per annum. The Company borrowed RMB5 million (approximately $0.7 million) on the same date. The loan was secured by the Company’s buildings in Dalian. The Company repaid RMB5million On April 19, 2023, the Company and Bank of Nanjing Gaochun Branch entered into a short-term loan agreement for one year from April 10, 2023 to April 9, 2024 for RMB10 million (approximately $1.4 million) bearing interest rate at 3.7% per annum. The Company borrowed RMB10 million (approximately $1.4 million) on April 23, 2023. The loan was guaranteed by the Company’s former CEO, Mr. Yunfei Li and Mr. Yunfei Li’s wife Ms. Qinghui Yuan. The Company repaid the loan on April 9, 2024. On June 9, 2023, the Company and China Zheshang Bank Co., Ltd Shangyu Branch entered into a short-term loan agreement for one year from June 9, 2023 to June 7, 2024 for a maximum loan amount to RMB4 million (approximately $0.6 million) bearing interest rate at 4.55% per annum. The Company borrowed RMB4 million (approximately $0.6 million) on the same date. The Company early repaid the loan principal and related loan interests on December 22, 2023. On July 31, 2023, the Company obtained a three-year term facility from Bank of China Gaochun Branch, with a maximum amount of RMB10 million (approximately $1.4 million) with the term from July 31, 2023 to July 30, 2026. The facility was guaranteed by the Company’s former CEO, Mr, Yunfei Li and Mr. Yunfei Li’s wife Ms. Qinghui Yuan. Under the facility, the Company borrowed RMB10 million (approximately $1.4 million) on July 31, 2023, bearing interest rate at 3.15% per annum. The Company repaid the loan on July 22, 2024 On August 3, 2023, the Company and Bank of China entered into a short term loan agreement for one year from August 3, 2023 to August 2, 2024 for a maximum amount of RMB10 million (approximately $1.4 million) bearing interest rate at 3.55% per annum. The Company borrowed RMB10 million (approximately $1.4 million) on September 27, 2023. The loan was secured by the Company’s buildings in Dalian. The Company repaid the loan on August 2, 2024. On January 24, 2024, the Company entered into a short-term credit-guaranteed loan agreement with Zhejiang Shangyu Rural Commercial Bank for one year to January 17, 2025 with an amount of RMB5 million (approximately $0.7 million) bearing interest at 4.1% per annum. The Company borrowed RMB5 million (approximately $0.7 million) on the same date. The Company early repaid the loan on September 27, 2024. On March 26, 2024, the Company entered into a short-term credit-guaranteed loan agreement with Zhejiang Shangyu Rural Commercial Bank for one year to March 25, 2025 with an amount of RMB5 million (approximately $0.7 million) bearing interest at 4.1% per annum. The Company borrowed RMB5 million (approximately $0.7 million) on the same date. The Company early repaid the loan on September 27, 2024. On April 9, 2024, the Company and China Zheshang Bank Co., Ltd Shangyu Branch entered into a short-term loan agreement for one year from April 9, 2024 to April 7, 2025 for a maximum loan amount to RMB5.5 million (approximately $0.8 million) bearing interest rate at 4.05% per annum. The Company borrowed RMB5.5 million (approximately $0.8 million) on the same date. On June 24, 2024, the Company and Bank of China entered into a short-term loan agreement, with a maximum amount of RMB10 million (approximately $1.4 million) with the term from June 24, 2024 to June 20, 2025. The facility was guaranteed by the Company’s former CEO, Mr, Yunfei Li and Mr. Yunfei Li’s wife Ms. Qinghui Yuan. Under the facility, the Company borrowed RMB10 million (approximately $1.4 million) on June 24, 2024, bearing interest rate at 3.0% per annum. The Company early repaid the loan on August 23, 2024. On September 29, 2024, the Company and Zhejiang Shangyu Rural Commercial Bank entered into a short-term credit-guaranteed loan agreement for RMB 15 The Company obtained banking facilities from China Zheshang Bank Co., Ltd. Shenyang Branch with a maximum amount of RMB390 million (approximately $54.0 million) with the term from June 28, 2023 to April 29, 2025. The Company borrowed a series of acceptance bills totaling RMB286.5 million (approximately $40.8 million) for various terms expiring through October 2024 to March 2025, which was secured by the Company’s pledged deposit of RMB179.1 million (approximately $25.5 million (note 2), term deposit of RMB96.8 million (approximately $13.8 million) (note 3) and the Company’s bills receivables of RMB19.8 million (approximately $2.8 million) (Note 4). The Company borrowed a series of acceptance bills from China Zheshang Bank Co. Ltd Shangyu Branch totaling RMB72.9 million (approximately $10.4 million) for various terms expiring through October to December 2024, which was secured by the Company’s cash totaling RMB72.0 million (approximately $10.3 million) (note 2). The Company borrowed a series of acceptance bills from Bank of Communications Co., Ltd. Shangyu Branch totaling RMB11.2 million (approximately $1.6 million) expiring in March 2025, which was secured by the Company’s cash totaling RMB11.2 (approximately $1.6 million) (note 2). The facilities were also secured by the Company’s assets with the following carrying amounts: December 31, September 30, 2023 2024 Pledged deposits (note 2) $ 54,167,834 $ 37,374,690 Term deposits (note 3) - 13,788,170 Bills receivables (note 4) 281,805 2,822,455 Right-of-use assets (note 10) 5,287,708 5,223,832 Buildings 9,707,862 4,018,644 $ 69,445,209 $ 63,227,791 As of September 30, 2024, the Company had unutilized committed banking facilities totaled $1.3 million. During the three months ended September 30, 2023 and 2024, interest of $231,575 and $274,114 were incurred on the Company’s bank borrowings, respectively. During the nine months ended September 30, 2023 and 2024, interest of $631,933 and $901,850 were incurred on the Company’s bank borrowings, respectively. Other short-term loans Other short-term loans as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, Note 2023 2024 Advance from related parties – Mr. Xiangqian Li, the Company’s Former CEO (a) $ 100,000 $ 100,000 – Mr. Yunfei Li, the Company’s Former CEO (b) 160,536 157,243 260,536 257,243 Advances from unrelated third party – Mr. Wenwu Yu (c) 1,385 1,401 – Ms. Longqian Peng (c) 7,179 7,260 – Suzhou Zhengyuanwei Needle Ce Co., Ltd (d) 70,452 71,243 79,016 79,904 $ 339,552 $ 337,147 (a) Advances from Mr. Xiangqian Li, the Company’s former CEO, was unsecured, non-interest bearing and repayable on demand. (b) Advances from Mr. Yunfei Li, the Company’s former CEO, was unsecured, non-interest bearing and repayable on demand. (c) Advances from unrelated third parties were unsecured, non-interest bearing and repayable on demand. (d) In 2019, the Company entered into a short term loan agreement with Suzhou Zhengyuanwei Needle Ce Co., Ltd, an unrelated party to loan RMB0.6 million (approximately $0.1 million), bearing annual interest rate of 12%. As of September 30, 2024, loan amount of RMB0.5 million ($0.1 million) remained outstanding. During the three months ended September 30, 2023 and 2024, interest of $2,238 and $2,140 were incurred on the Company’s borrowings from unrelated parties, respectively. During the nine months ended September 30, 2023 and 2024, interest of $6,896 and $6,349 were incurred on the Company’s borrowings from unrelated parties, respectively.

Accrued Expenses and Other Paya

Accrued Expenses and Other Payables	9 Months Ended
Accrued Expenses and Other Payables	Sep. 30, 2024
Accrued Expenses and Other Payables [Abstract]
Accrued Expenses and Other Payables	17. Accrued Expenses and Other Payables Accrued expenses and other payables as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Construction costs payable $ 15,571,808 $ 9,214,798 Equipment purchase payable 13,665,499 12,146,810 Liquidated damages* 1,210,119 1,210,119 Accrued staff costs 3,386,142 4,174,522 Customer deposits 2,875,131 3,130,200 Deferred revenue 784,000 784,000 Accrued operating expenses 2,005,976 1,710,063 Dividend payable to non-controlling interest (Note 18) 1,256,745 1,283,507 Other tax payables 775,754 1,085,745 Other payables 461,366 405,144 $ 41,992,540 $ 35,144,908 * On August 15, 2006, the SEC declared effective a post-effective amendment that the Company had filed on August 4, 2006, terminating the effectiveness of a resale registration statement on Form SB-2 that had been filed pursuant to a registration rights agreement with certain shareholders to register the resale of shares held by those shareholders. The Company subsequently filed Form S-1 for these shareholders. On December 8, 2006, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2006 (the “2006 Form 10-K”). After the filing of the 2006 Form 10-K, the Company’s previously filed registration statement on Form S-1 was no longer available for resale by the selling shareholders whose shares were included in such Form S-1. Under the registration rights agreement, those selling shareholders became eligible for liquidated damages from the Company relating to the above two events totaling approximately $1,051,000. As of December 31, 2023 and September 30, 2024, no On November 9, 2007, the Company completed a private placement for the gross proceeds to the Company of $13,650,000 by selling 3,500,000 shares of common stock at the price of $3.90 per share. Roth Capital Partners, LLC acted as the Company’s exclusive financial advisor and placement agent in connection with the private placement and received a cash fee of $819,000. The Company may have become liable for liquidated damages to certain shareholders whose shares were included in a resale registration statement on Form S-3 that the Company filed pursuant to a registration rights agreement that the Company entered into with such shareholders in November 2007. Under the registration rights agreement, among other things, if a registration statement filed pursuant thereto was not declared effective by the SEC by the 100th calendar day after the closing of the Company’s private placement on November 9, 2007, or the “Effectiveness Deadline”, then the Company would be liable to pay partial liquidated damages to each such investor of (a) 1.5% of the aggregate purchase price paid by such investor for the shares it purchased on the one month anniversary of the Effectiveness Deadline; (b) an additional 1.5% of the aggregate purchase price paid by such investor every thirtieth day thereafter (pro rated for periods totaling less than thirty days) until the earliest of the effectiveness of the registration statement, the ten-month anniversary of the Effectiveness Deadline and the time that the Company is no longer required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule 144 without volume limitations; and (c) 0.5% of the aggregate purchase price paid by such investor for the shares it purchased in the Company’s November 2007 private placement on each of the following dates: the ten-month anniversary of the Effectiveness Deadline and every thirtieth day thereafter (prorated for periods totaling less than thirty days), until the earlier of the effectiveness of the registration statement and the time that the Company no longer is required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule 144 without volume limitations. Such liquidated damages would bear interest at the rate of 1% per month (prorated for partial months) until paid in full. On December 21, 2007, pursuant to the registration rights agreement, the Company filed a registration statement on Form S-3, which was declared effective by the SEC on May 7, 2008. As a result, the Company estimated liquidated damages amounting to $561,174 for the November 2007 registration rights agreement. As of December 31, 2023 and September 30, 2024, the Company had settled the liquidated damages with all the investors and the remaining provision of approximately $159,000 was included in other payables and accruals.

Balances and Transactions with

Balances and Transactions with Related Parties	9 Months Ended
Balances and Transactions with Related Parties	Sep. 30, 2024
Balances and Transactions with Related Parties [Abstract]
Balances and Transactions With Related Parties	18. Balances and Transactions With Related Parties The principal related parties with which the Company had transactions during the periods presented are as follows: Name of Entity or Individual Relationship with the Company New Era Group Zhejiang New Energy Materials Co., Ltd. Shareholder of company’s subsidiary Zhengzhou BAK Battery Co., Ltd Note a Shenzhen BAK Battery Co., Ltd (“SZ BAK”) Former subsidiary and refer to Note b Shenzhen BAK Power Battery Co., Ltd (“BAK SZ”) Former subsidiary and refer to Note b Zhejiang Shengyang Renewable Resources Technology Co., Ltd. Note c Fuzhou BAK Battery Co., Ltd Note d Zhengzhou BAK Electronics Co., Ltd Note e (a) Mr. Xiangqian Li, the Company’s former CEO, is a director of Zhengzhou BAK Battery Co., Ltd. (b) Mr. Xiangqian Li is a director of Shenzhen BAK Battery Co., Ltd and Shenzhen BAK Power Battery Co., Ltd (c) On September 27, 2023, Hitrans entered into an Equity Transfer Contract (the “Equity Transfer Contract”) with Mr. Shengyang Xu, pursuant to which Hitrans will initially acquire a 26% equity interest in Zhejiang Shengyang Renewable Resources Technology Co., Ltd. (“Zhejiang Shengyang”) from Mr. Xu, an individual who currently holds 97% of Zhejiang Shengyang, for a price of RMB28.6 million (approximately $3.9 million) (the “Initial Acquisition”). Neither Mr. Xu, nor Zhejiang Shengyang is related to the Company. (d) Zhengzhou BAK Battery Co., Ltd has 51% equity interest in Fuzhou BAK Battery Co., Ltd. Zhengzhou BAK Battery Co., Ltd is a wholly owned subsidiary of BAK SZ. (e) Mr. Xiangqian Li, the Company’s former CEO, is a director of BAK SZ, which has 95% equity interests in Zhengzhou BAK Electronics Co., Ltd.. Related party transactions: The Company entered into the following significant related party transactions: Three months ended Nine months ended 2023 2024 2023 2024 Purchase of batteries from Zhengzhou BAK Battery Co., Ltd 　 $ 7,554,266 $ 24,595 $ 11,057,190 $ 7,036,768 Purchase of materials from Zhejiang Shengyang Renewable Resources Technology Co., Ltd 3,778,670 1,419,467 9,008,190 4,792,917 Sales of batteries to Fuzhou BAK Battery Co., Ltd - 155 - 76,076 Sales of cathode raw materials to Zhengzhou BAK Battery Co., Ltd 　　 5,822,065 5,166,669 22,815,451 14,183,130 Sales of cathode raw materials to Zhengzhou BAK Electronics Co., Ltd. 126,287 186,764 264,144 337,115 Related party balances: Apart from the above, the Company recorded the following significant related party balances as of December 31, 2023 and September 30, 2024: Receivables from a former subsidiary, net December 31, September 30, Receivables from Shenzhen BAK Power Battery Co., Ltd $ 74,946 $ 7,580 Less: Allowance for credit losses - - $ 74,946 $ 7,580 An analysis of the allowance for credit losses is as follows: Balance as at January 1, 2024 $ - Current period provision, net - Foreign exchange adjustment - Balance as at September 30, 2024 $ - Balance as of December 31, 2023 and September 30, 2024 consisted of receivable for sales of cathode materials to Shenzhen BAK Power Battery Co., Ltd. Other balances due from/ (to) related parties December 31, September 30, Trade receivable, net – Zhengzhou BAK Battery Co., Ltd. (i) $ 12,441,715 $ 4,921,121 Trade receivable, net – Zhengzhou BAK Electronics Co., Ltd. (ii) $ 226,143 $ 215,896 Bills receivable – Issued by Zhengzhou BAK Battery Co., Ltd (iii) $ - 9,957 Bills receivable – Issued by Zhengzhou BAK Electronics Co., Ltd (iv) $ 47,767 $ - Prepayment to supplier - Zhengzhou BAK Battery Co., Ltd (v) $ - $ 3,898,336 Trade payable, net – Zhengzhou BAK Battery Co., Ltd (vi) $ 803,685 $ - Trade payable, net – Zhejiang Shengyang Renewable Resources Technology Co., Ltd (vii) $ 3,489,324 $ 3,500,853 Deposit paid for acquisition of long-term investments – Shenzhen BAK Power Battery Co., Ltd (note 14) $ 7,101,492 $ 16,500,192 Dividend payable to non-controlling interest of Hitrans (note 17) $ 1,256,745 $ 1,283,507 (i) Representing trade receivables from sales of cathode raw materials to Zhengzhou BAK Battery Co., Ltd. Up to the date of this report, Zhengzhou BAK Battery Co., Ltd. repaid $1.0 million to the Company. (ii) Representing trade receivables from sales of cathode raw materials to Zhengzhou BAK Electronics Co., Ltd. (iii) Representing bills receivable issued by Zhengzhou BAK Battery Co., Ltd.. Bills receivable as of September 30, 2024 were pledged to bank as security for issuance of bills payable (note 15). (iv) Representing bills receivable issued by Zhengzhou BAK Electronics Co., Ltd.. Bills receivable as of September 30, 2024 were pledged to bank as security for issuance of bills payable (note 15). (v) Representing the prepayments to Zhengzhou BAK Battery Co., Ltd for purchase of batteries. (vi) Representing trade payables on purchase of batteries from Zhengzhou BAK Battery Co., Ltd. (vii) Representing trade payables on purchase of cathode raw materials from Zhejiang Shengyang Renewable Resources Technology Co., Ltd. Payables to a former subsidiary Payables to a former subsidiary as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, Payables to Shenzhen BAK Power Battery Co., Ltd $ (411,111 ) $ (407,560 ) Balance as of December 31, 2023 and September 30, 2024 consisted of payables for purchase of inventories from Shenzhen BAK Power Battery Co., Ltd.

Deferred Government Grants

Deferred Government Grants	9 Months Ended
Deferred Government Grants	Sep. 30, 2024
Deferred Government Grants [Abstract]
Deferred Government Grants	19. Deferred Government Grants Deferred government grants as of December 31, 2023 and September 30, 2024 consist of the following: December 31, September 30, 2023 2024 Total government grants $ 6,578,863 $ 6,278,736 Less: Current portion (375,375 ) (499,861 ) Non-current portion $ 6,203,488 $ 5,778,875 Government grants that are received in advance are deferred and recognized in the consolidated statements of operations over the period necessary to match them with the costs that they are intended to compensate. Government grants in relation to the achievement of stages of research and development projects are recognized in the consolidated statements of operations when amounts have been received and all attached conditions have been met. Non-refundable grants received without any further obligations or conditions attached are recognized immediately in the consolidated statements of operations. On October 17, 2014, the Company received a subsidy of RMB46,150,000 pursuant to an agreement with the Management Committee dated July 2, 2013 for costs of land use rights and to be used to construct the new manufacturing site in Dalian. Part of the facilities had been completed and was operated in July 2015 and the Company has initiated amortization on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon. On June 23, 2020, BAK Asia, the Company wholly-owned Hong Kong subsidiary, entered into a framework investment agreement with Jiangsu Gaochun Economic Development Zone Development Group Company (“Gaochun EDZ”), pursuant to which the Company intended to develop certain lithium battery projects that aim to have a production capacity of 8Gwh. Gaochun EDZ agreed to provide various support to facilitate the development and operation of the projects. From 2020 to the report date, the Company received RMB10 million (approximately $1.6 million) to finance the costs incurred for moving; RMB20 million (approximately $3.2 million) to finance the costs incurred in construction works; and RMB17.1 million (approximately $2.7 million) to finance equipment purchases from Gaochun EDZ in Nanjing. The Company recognize the government subsidies as income or offsets them against the related expenditures when there are no present or future obligations for the subsidized projects. For the year ended December 31, 2021, the Company recognized RMB10 million ($1.6 million) as other income after moving of the Company facilities to Nanjing. Remaining subsidy of RMB37.1 million (approximately $5.9 million) was granted to facilities the construction works and equipment in Nanjing. The construction works have been completed in November 2021 and the production line was fully operated in January 2023, the Company has initiated amortization on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon. On November 2, 2023, the Company received a subsidy of RMB8.4 million ($1.2 million) for its development of new production line. The Company has initiated amortization on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon. Government grants were recognized in the consolidated statements of operations as follows: Three months ended Nine months ended 2023 2024 2023 2024 Cost of revenues $ 65,040 $ 108,169 $ 1,140,893 $ 324,569 General and administrative expenses 9,337 9,443 28,878 28,214 Research and development expenses 4,078 4,124 12,612 12,322 Other income (expenses), net (3,137 ) 70,427 225,897 474,050 $ 75,318 $ 192,163 $ 1,408,280 $ 839,155

Product Warranty Provisions

Product Warranty Provisions	9 Months Ended
Product Warranty Provisions	Sep. 30, 2024
Product Warranty Provisions [Abstract]
Product Warranty Provisions	20. Product Warranty Provisions The Company maintains a policy of providing after sales support for certain of its new EV and LEV battery products introduced since October 1, 2015 by way of a warranty program. The limited cover covers a period of six to twenty four months for battery cells, a period of twelve to twenty seven months for battery modules for light electric vehicles (LEV) such as electric bicycles, and a period of three years to eight years (or 120,000 or 200,000 km if reached sooner) for battery modules for electric vehicles (EV). The Company accrues an estimate of its exposure to warranty claims based on both current and historical product sales data and warranty costs incurred. The Company assesses the adequacy of its recorded warranty liability at least annually and adjusts the amounts as necessary. Warranty expense is recorded as a component of sales and marketing expenses. Accrued warranty activity consisted of the following: December 31, September 30, Balance at beginning of year $ 476,828 $ 546,444 Warranty costs incurred (16,359 ) (270,737 ) Provision for the year 66,182 148,627 Foreign exchange adjustment 19,793 3,115 Balance at end of year 546,444 427,449 Less: Current portion (23,870 ) (17,099 ) Non-current portion $ 522,574 $ 410,350

Income Taxes, Deferred Tax Asse

Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities	9 Months Ended
	Sep. 30, 2024
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Abstract]
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities	21. Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (a) Income taxes in the condensed consolidated statements of comprehensive income (loss) The Company’s provision for income taxes credit (expenses) consisted of: Three months ended Nine months ended 2023 2024 2023 2024 PRC income tax: Current income tax $ - $ 339,287 $ - $ 2,188,800 Deferred income tax expenses (credit) (305,431 ) - (1,015,626 ) - $ (305,431 ) $ 339,287 $ (1,015,626 ) $ 2,188,800 United States Tax CBAK is a Nevada corporation that is subject to U.S. federal tax and state tax. On December 31, 2017 the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code, including, but not limited to, (1) reducing the U.S. federal corporate income tax rate from 35 percent to 21 percent; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. federal corporate income taxes on dividends from foreign subsidiaries; (4) providing modification to subpart F provisions and new taxes on certain foreign earnings such as Global Intangible Low-Taxed Income (GILTI). Except for the one-time transition tax, most of these provisions go into effect starting January 1, 2018. On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (the “Tax Act”), which significantly changed U.S. tax law and included a provision to tax global intangible low-taxed income (GILTI) of foreign subsidiaries. The Company recognizes taxes due under the GILTI provision as a current period expense. As of December 31, 2023 and September 30, 2024, the Company does not have any aggregated positive tested income; and as such, does not have additional provision amount recorded for GILTI tax. No provision for income taxes in the United States has been made as CBAK had no taxable income for the three and nine months ended September 30, 2023 and 2024. Hong Kong Tax BAK Asia and BAK Investment are subject to Hong Kong profits tax rate of 16.5% and did not have any assessable profits arising in or derived from Hong Kong. For the three and nine months ended September 30, 2023 and 2024 and accordingly no provision for Hong Kong profits tax was made in these periods. PRC Tax The CIT Law in China applies an income tax rate of 25% to all enterprises but grants preferential tax treatment to High-New Technology Enterprises. CBAK Power was regarded as a “High-new technology enterprise” pursuant to a certificate jointly issued by the relevant Dalian Government authorities. The certificate was valid for three years commencing from year 2021. Under the preferential tax treatment, CBAK Power was entitled to enjoy a tax rate of 15% for the years from 2021 to 2024 provided that the qualifying conditions as a High-new technology enterprise were met. Hitrans was regarded as a “High-new technology enterprise” pursuant to a certificate jointly issued by the relevant Zhejiang Government authorities. The certificate was valid for three years commencing from year 2021. Under the preferential tax treatment, Hitrans was entitled to enjoy a tax rate of 15% for the years from 2021 to 2024 provided that the qualifying conditions as a High-new technology enterprise were met. Nanjing CBAK was regarded as a “High-new technology enterprise” pursuant to a certificate jointly issued by the relevant Nanjing Government authorities. Under the preferential tax treatment, Nanjing CBAK was entitled to enjoy a tax rate of 15% for the years from 2023 to 2025 provided that the qualifying conditions as a High-new technology enterprise were met. A reconciliation of the provision for income taxes determined at the statutory income tax rate to the Company’s income taxes is as follows: Three months ended Nine months ended 2023 2024 2023 2024 Income (loss) before income taxes $ 5,458,717 $ (346,252 ) $ (395,187 ) $ 17,098,920 United States federal corporate income tax rate 21 % 21 % 21 % 21 % Income tax credit computed at United States statutory corporate income tax rate 1,146,331 (72,713 ) (82,989 ) 3,590,773 Reconciling items: Rate differential for PRC earnings 233,423 (6,850 ) 51,139 756,176 Tax effect of entity at preferential tax rate 333,663 140,894 386,649 (2,191,866 ) Non-taxable (income) expenses 51,741 24,551 149,861 323,077 Share based payments 27,399 12,190 201,565 56,031 Over (under) provision of tax loess - (446 ) - (218,623 ) Utilization of tax losses - (3,864 ) - (1,894,773 ) Valuation allowance on deferred tax assets (2,097,988 ) 245,525 (1,721,851 ) 1,768,005 Income tax expenses (credit) $ (305,431 ) $ 339,287 $ (1,015,626 ) $ 2,188,800 (b) Deferred tax assets and deferred tax liabilities The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of December 31, 2023 and September 30, 2024 are presented below: December 31, September 30, Deferred tax assets Trade receivable $ 1,156,095 $ 984,723 Inventories 2,942,702 910,152 Property, plant and equipment 2,398,035 2,356,400 Non-marketable equity securities 157,432 159,205 Equity method investment 380,982 357,633 Intangible assets 31,601 133,656 Accrued expenses, payroll and others 541,665 625,120 Provision for product warranty 136,611 106,862 Net operating loss carried forward 36,103,945 38,096,824 Valuation allowance (43,645,828 ) (43,730,575 ) Deferred tax assets, non-current $ 203,240 $ - Deferred tax liabilities, non-current Long-lived assets arising from acquisitions $ 203,240 $ - As of December 31, 2023 and September 30, 2024, the Company’s U.S. entity had net operating loss carry forwards of $103,580,741 of which $102,293 available to reduce future taxable income which will expire in various years through 2035 and $103,478,448 available to offset capital gains recognized in the succeeding 5 tax years. As of December 31, 2023 and September 30, 2024, the Company’s PRC subsidiaries had net operating loss carry forwards of $65,349,412 and $73,320,927, respectively, which will expire in various years through 2024 to 2032. Management believes it is more likely than not that the Company will not realize these potential tax benefits as these operations will not generate any operating profits in the foreseeable future. As a result, a valuation allowance was provided against the full amount of the potential tax benefits. According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or its withholding agent. The statute of limitations extends to five years under special circumstances, which are not clearly defined. In the case of a related party transaction, the statute of limitations is ten years. There is no statute of limitations in the case of tax evasion. The impact of an uncertain income tax positions on the income tax return must be recognized at the largest amount that is more likely than not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes.

Statutory Reserves

Statutory Reserves	9 Months Ended
Statutory Reserves	Sep. 30, 2024
Statutory Reserves [Abstract]
Statutory reserves	22. Statutory reserves As stipulated by the relevant laws and regulations in the PRC, company established in the PRC (the “PRC subsidiary”) is required to maintain a statutory reserve made out of profit for the year based on the PRC subsidiary’ statutory financial statements which are prepared in accordance with the accounting principles generally accepted in the PRC. The amount and allocation basis are decided by the director of the PRC subsidiary annually and is not to be less than 10% of the profit for the year of the PRC subsidiary. The aggregate amount allocated to the reserves will be limited to 50% of registered capital for certain subsidiaries. Statutory reserve can be used for expanding the capital base of the PRC subsidiary by means of capitalization issue. In addition, as a result of the relevant PRC laws and regulations which impose restriction on distribution or transfer of assets out of the PRC statutory reserve, $1,230,511 representing the PRC statutory reserve of the subsidiary as of December 31, 2023 and September 30, 2024, are also considered under restriction for distribution.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
Fair Value of Financial Instruments	Sep. 30, 2024
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	23. Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurement and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This topic also establishes a fair value hierarchy, which requires classification based on observable and unobservable inputs when measuring fair value. Certain current assets and current liabilities are financial instruments. Management believes their carrying amounts are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and, if applicable, their current interest rates are equivalent to interest rates currently available. The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. Valuation of debt products depends upon a number of factors, including prevailing interest rates for like securities, expected volatility in future interest rates, and other relevant terms of the debt. Other factors that may be considered include the borrower’s ability to adequately service its debt, the fair market value of the borrower in relation to the face amount of its outstanding debt and the quality of collateral securing the Company’s debt investments. The fair value of these debt products classified as Level 2 is established by reference to the prices quoted by respective fund administrators. The fair value of warrants was determined using the Binomial Model, with level 3 inputs (Note 27). The fair value of share options was determined using the Binomial Model, with level 3 inputs (Note 25). The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, pledged deposits, trade accounts and bills receivable, other receivables, balances with former subsidiaries, notes payable, other short-term loans, short-term and long-term bank loans and other payables approximate their fair values because of the short maturity of these instruments or the rate of interest of these instruments approximate the market rate of interest.

Employee Benefit Plan

Employee Benefit Plan	9 Months Ended
Employee Benefit Plan	Sep. 30, 2024
Employee Benefit Plan [Abstract]
Employee Benefit Plan	24. Employee Benefit Plan Full time employees of the Company in the PRC participate in a government mandated defined contribution plan, pursuant to which certain pension benefits, medical care, employee housing fund and other welfare benefits are provided to the employees. The Company accrues for these benefits based on certain percentages of the employees’ salaries, up to a maximum amount specified by the local government. The total employee benefits expensed as incurred were $499,734 (RMB3,632,725 and $1,502,916 (RMB10,772,064) for the three months ended September 30, 2023 and 2024, respectively. The total employee benefits expensed as incurred were $1,664,263 (RMB11,695,107) and $4,074,966 (RMB29,309,601) for the nine months ended September 30, 2023 and 2024, respectively.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
Share-Based Compensation	Sep. 30, 2024
Share-Based Compensation [Abstract]
Share-based Compensation	25. Share-based Compensation Restricted Shares and Restricted Share Units Restricted shares granted on June 30, 2015 On June 12, 2015, the Board of Director approved the CBAK Energy Technology, Inc. 2015 Equity Incentive Plan (the “2015 Plan”) for Employees, Directors and Consultants of the Company and its Affiliates. The maximum aggregate number of Shares that may be issued under the Plan is ten million (10,000,000) Shares. On June 30, 2015, pursuant to the 2015 Plan, the Compensation Committee of the Company’s Board of Directors granted an aggregate of 690,000 restricted shares of the Company’s common stock, par value $0.001, to certain employees, officers and directors of the Company with a fair value of $3.24 per share on June 30, 2015. In accordance with the vesting schedule of the grant, the restricted shares will vest in twelve equal quarterly installments on the last day of each fiscal quarter beginning on June 30, 2015 (i.e. last vesting period: quarter ended March 31, 2018). The Company recognizes the share-based compensation expenses on a graded-vesting method. All the restricted shares granted in respect of the restricted shares granted on June 30, 2015 have been vested on March 31, 2018. As of September 30, 2024, there was no unrecognized stock-based compensation associated with the above restricted shares and 1,667 vested shares were to be issued. Restricted shares granted on April 19, 2016 On April 19, 2016, pursuant to the Company’s 2015 Plan, the Compensation Committee of the Board of Directors of the Company granted an aggregate of 500,000 restricted shares of the Company’s common stock, par value $0.001 , to certain employees, officers and directors of the Company, of which 220,000 restricted shares were granted to the Company’s executive officers and directors. There are three types of vesting schedules. First, if the number of restricted shares granted is below 3,000, the shares will vest annually in 2 equal installments over a two year period with the first vesting on June 30, 2017. Second, if the number of restricted shares granted is larger than or equal to 3,000 and is below 10,000, the shares will vest annually in 3 equal installments over a three year period with the first vesting on June 30, 2017. Third, if the number of restricted shares granted is above or equal to 10,000, the shares will vest semi-annually in 6 equal installments over a three year period with the first vesting on December 31, 2016. The fair value of these restricted shares was $2.68 per share on April 19, 2016. The Company recognizes the share-based compensation expenses over the vesting period (or the requisite service period) on a graded-vesting method. All the restricted shares granted in respect of the restricted shares granted on April 16, 2016 had been vested on June 30, 2019. As of September 30, 2024, there was no unrecognized stock-based compensation associated with the above restricted shares and 4,167 vested shares were to be issued. Restricted share units granted on October 23, 2020 On October 23, 2020, pursuant to the Company’s 2015 Plan, the Compensation Committee granted an aggregate of 100,000 restricted share units to an employee of the Company. In accordance with the vesting schedule of the grant, the restricted share units will vest semi-annually in 6 equal installments over a three year period with the first vesting on October 30, 2020. The fair value of these restricted share units was $3 per share on October 23, 2020. The Company recognizes the share-based compensation expenses over the vesting period (or the requisite service period) on a graded-vesting method. The Company recorded non-cash share-based compensation expense of nil The Company recorded non-cash share-based compensation expense of $6,529 and nil All the restricted share units granted on October 23, 2020 had been vested on April 30, 2023. As of September 30, 2024, there was no Employees Stock Ownership Program on November 29, 2021 On November 29, 2021, pursuant to the Company’s 2015 Plan, the Compensation Committee granted options to obtain an aggregate of 2,750,002 share units of the Company’s common stock to certain employees, officers and directors of the Company, of which options to obtain 350,000 share units were given to the Company’s executive officers and directors with an option exercise price of $1.96 based on fair market value. The vesting of shares each year is subject to certain financial performance indicators. The shares will be vested semi-annually in 10 equal installments over a five year period with the first vesting on May 30, 2023. The options will expire on the 70-month anniversary of the grant date. The fair value of the stock options granted to directors of the Company is estimated on the date of the grant using the Binomial Model. The fair value of the options was calculated using the following assumptions: estimated life of six months to five years, volatility of 106.41%, risk free interest rate of 1.26%, and dividend yield of 0%. The fair value of 350,000 stock options to directors of the Company was $479,599 at the grant date. For the three months ended June 30, 2023 and 2024, the Company recorded nil The fair value of the stock options granted to certain employees and officers of the Company is estimated on the date of the grant using the Binomial Model. The fair value of the options was calculated using the following assumptions: estimated life of six months to five years, volatility of 106.41%, risk-free interest rate of 1.26% and dividend yield of 0%. The fair value of 2,400,002 stock options to certain employees and officers of the Company was $2,805,624 at the grant date. During the three and nine months ended September 30, 2023 and 2024, the Company recorded nil As of September 30, 2024, there was unrecognized stock-based compensation $1,328,299 associated with the above options granted. Restricted share units granted and stock ownership program on April 11, 2023 On April 11, 2023, pursuant to the Company’s 2015 Plan, the Compensation Committee granted an aggregate of 894,000 restricted share units and 2,124,000 options to certain employees, officers and directors of the Company, of which 230,000 restricted share units and 460,000 options were granted to the Company’s executive officers and directors. The restricted share units will vest semi-annually on June 30, 2023 and December 31, 2023. The fair value of these restricted shares units was $0.95 per share on April 11, 2023. The Company recognizes the share-based compensation expenses over the vesting period (or the requisite service period) on a graded-vesting method. The option exercise price was $0.9780. The shares will be vested semi-annually in 4 equal installments over a 2 year period with the first vesting on June 30, 2024. The options will expire on the 70-month anniversary of the grant date. The fair value of the stock options granted to directors and certain employees and officers of the Company is estimated on the date of the grant using the Binomial Model. The fair value of the options was calculated using the following assumptions: estimate life of 5.83 years, volatility of 106.59%, risk free interest rate of 3.51% and dividend yield of 0%. The fair value of options of the Company was $838,190 at the grant date. During the three months ended September 30, 2023 and 2024, the Company recorded $96,301 and $51,081, respectively as share-based compensation expenses. During the nine months ended September 30, 2023 and 2024, the Company recorded $919,135 and $238,190, respectively as share-based compensation expenses. All the restricted share units granted on April 11, 2023 had been vested on December 31, 2023. As of September 30, 2024, there was unrecognized stock-based compensation of $131,460 associated with the above option granted. Restricted share units granted and stock ownership program on August 22, 2023 On August 22, 2023, pursuant to the Company’s 2015 Plan, the Compensation Committee granted an aggregate of 40,000 restricted share units and 160,000 options to employees of the Company. The restricted share units will vest semi-annually on October 15, 2023 and April 15, 2023. The fair value of these restricted shares units was $0.88 per share on August 22, 2023. The Company recognizes the share-based compensation expenses over the vesting period (or the requisite service period) on a graded-vesting method. The option exercise price was $0.8681. The shares will be vested semi-annually in 4 equal installments over a 2 year period with the first vesting on February 15, 2025. The options will expire on the 70-month anniversary of the grant date. The fair value of the stock options granted to directors and certain employees and officers of the Company is estimated on the date of the grant using the Binomial Model. The fair value of the options was calculated using the following assumptions: estimate life of 5.83 years, volatility of 106.34%, risk free interest rate of 4.47% and dividend yield of 0%. The fair value of options of the Company was $56,521 at the grant date. The Company recorded non-cash share-based compensation expense of $34,169 and $6,968 for the three months ended September 30, 2023 and 2024, respectively, in respect of the restricted share units and stock options granted on August 22, 2023. The Company recorded non-cash share-based compensation expense of $34,169 and $28,625 for the nine months ended September 30, 2023 and 2024, respectively, in respect of the restricted share units and stock options granted on August 22, 2023. As of September 30, 2024, non-vested restricted share units granted on August 22, 2023 are as follows: Non-vested share units as of August 22, 2023 Granted 40,000 Vested (20,000 ) Forfeited - Non-vested share units as of December 31, 2023 20,000 Vested (20,000 ) Non-vested share units as of September 30, 2024 - As of September 30, 2024, there was unrecognized stock-based compensation $27,121 associated with the above options granted. Stock option activity under the Company’s stock-based compensation plans is shown below: Number of Average Aggregate Weighted Average Outstanding at January 1, 2024 3,314,128 $ 1.30 $ - 4.3 Exercisable at January 1, 2024 546,338 $ 1.96 $ - 3.7 Granted - - - - Exercised - - - - Forfeited (84,000 ) 0.98 - - Outstanding at September 30, 2024 3,230,128 $ 1.37 $ - 3.6 Exercisable at September 30, 2024 1,042,458 $ 1.5 $ - 3.4 * The intrinsic value of the stock options at September 30, 2024 is the amount by which the market value of the Company’s common stock of $1.25 as of September 30, 2024 exceeds the average exercise price of the option. As of September30, 2024, the intrinsic value of the outstanding and exercisable stock options was nil As the Company itself is an investment holding company which is not expected to generate operating profits to realize the tax benefits arising from its net operating loss carried forward, no income tax benefits were recognized for such stock-based compensation cost under the stock option plan for the three and nine months ended September 30, 2023 and 2024.

Income Per Share

Income Per Share	9 Months Ended
Income Per Share	Sep. 30, 2024
Income Per Share [Abstract]
Income Per Share	26. Income Per Share The following is the calculation of income per share: Three months ended Nine months ended 2023 2024 2023 2024 Net income (loss) $ 5,764,148 $ (685,539 ) $ 620,439 $ 14,910,120 Add: Net loss attributable to non-controlling interests 570,644 703,186 1,699,008 1,389,439 Net income attributable to shareholders of CBAK Energy Technology, Inc. $ 6,334,792 $ 17,647 $ 2,319,447 $ 16,299,559 Weighted average shares outstanding – basic (note) 89,473,026 89,931,617 89,171,988 89,929,477 Dilutive unvested restricted stock 431,293 298,232 410,413 337,954 Weighted average shares outstanding - diluted 89,904,319 90,229,849 89,582,401 90,267,431 Income per share - Basic $ 0.07 $ 0.00 $ 0.03 $ 0.18 - Diluted $ 0.07 $ 0.00 $ 0.03 $ 0.18 Note: Including 5,834 unvested restricted shares units pursuant to the 2015 Plan For the three and nine months ended September 30, 2023, all the unvested options and outstanding warrants were anti-dilutive and excluded from shares used in the diluted computation. For the three and nine months ended September 30, 2024, all the outstanding warrants were anti-dilutive and excluded from shares used in the diluted computation.

Warrants

Warrants	9 Months Ended
Warrants	Sep. 30, 2024
Warrants [Abstract]
Warrants	27. Warrants On December 8, 2020, the Company entered in a securities purchase agreement with certain institutional investors, pursuant to which the Company issued in a registered direct offering, an aggregate of 9,489,800 shares of its common stock at a price of $5.18 per share, for aggregate gross proceeds to the Company of approximately $49 million, before deducting fees to the placement agent and other estimated offering expenses payable by the Company. As part of the transaction, the institutional investors also received warrants (“Investor Warrants”) for the purchase of up to 3,795,920 shares of the Company’s common stock at an exercise price of $6.46 per share exercisable for 36 months from the date of issuance. In addition, the placement agent for this transaction also received warrants (“Placement Agent Warrants”) for the purchase of up to 379,592 shares of the Company’s common stock at an exercise price of $6.475 per share exercisable for 36 months after 6 months from the issuance (collectively, the “2020 Warrants”). The Company has performed a thorough reassessment of the terms of its warrants with reference to the provisions of ASC Topic 815-40-15-7I, regarding its exposure to changes in currency exchange rates. This reassessment has led to the management’s conclusion that the Company’s warrants issued to the investors should not be considered indexed to the Company’s own stock because the warrants are denominated in U.S. dollar, which is different from the Company’s functional currency, Renminbi. Warrants are remeasured at fair value with changes in fair value recorded in earnings in each reporting period. On February 8, 2021, the Company entered into another securities purchase agreement with the same investors, pursuant to which the Company issued in a registered direct offering, an aggregate of 8,939,976 shares of common stock of the Company at a per share purchase price of $7.83. In addition, the Company issued to the investors (i) in a concurrent private placement, the Series A-1 warrants to purchase a total of 4,469,988 shares of common stock, at a per share exercise price of $7.67 and exercisable for 42 months from the date of issuance; (ii) in the registered direct offering, the Series B warrants to purchase a total of 4,469,988 shares of common stock, at a per share exercise price of $7.83 and exercisable for 90 days from the date of issuance; and (iii) in the registered direct offering, the Series A-2 warrants to purchase up to 2,234,992 shares of common stock, at a per share exercise price of $7.67 and exercisable for 45 months from the date of issuance. The Company received gross proceeds of approximately $70 million from the registered direct offering and the concurrent private placement, before deducting fees to the placement agent and other estimated offering expenses of $5.0 million payable by the Company. In addition, the placement agent for this transaction also received warrants (“Placement Agent Warrants”) for the purchase of up to 446,999 shares of the Company’s common stock at an exercise price of $9.204 per share exercisable for 36 months after 6 months from the issuance. On May 10, 2021, the Company entered into that Amendment No. 1 to the Series B Warrant (the “Series B Warrant Amendment”) with each of the holders of the Company’s outstanding Series B warrants. Pursuant to the Series B Warrant Amendment, the term of the Series B warrants was extended from May 11, 2021 to August 31, 2021. As of the date of this report, Series B warrant, along with Series A-2 warrants, had both expired. All of the above warrants were expired as of September 30, 2024. The fair value of the outstanding warrants was calculated using Binomial Model based on backward induction with the following assumptions: Warrants issued in the 2020 Financing Investor Warrants Placement Agent Warrants Appraisal Date December 31, December 31, Market price per share (USD/share) $ n/a $ 1.05 Exercise price (USD/price) n/a 6.475 Risk free rate n/a 5.3 % Dividend yield n/a 0.0 % Expected term/ Contractual life (years) n/a 0.4 years Expected volatility n/a 53.9 % Warrants issued in the 2021 Financing Warrants holder Investor Placement Appraisal Date December 31, December 31, Market price per share (USD/share) 1.05 1.05 Exercise price (USD/price) 7.67 9.204 Risk free rate 5.1 % 5.1 % Dividend yield 0.0 % 0.0 % Expected term/ Contractual life (years) 0.6 year 0.6 year Expected volatility 63.0 % 60.3 % The following is a reconciliation of the beginning and ending balances of warrants liability measured at fair value on a recurring basis using Level 3 inputs: December 31, September 30, Balance at the beginning of the year/ period $ 136,000 $ - Warrants issued to institution investors - - Warrants issued to placement agent - - Warrants redeemed - - Fair value change of the issued warrants included in earnings (136,000 ) - Balance at end of year/ period - - The following is a summary of the warrant activity: Number of Average Weighted Average Outstanding at January 1, 2024 5,296,579 $ 7.71 0.60 Exercisable at January 1, 2024 5,296,579 $ 7.71 0.60 Granted - - - Exercised / surrendered - - - Expired (5,296,579 ) 7.71 - Outstanding at September 30, 2024 - - - Exercisable at September 30, 2024 - - -

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2024
Commitments and Contingencies [Abstract]
Commitments and Contingencies	28. Commitments and Contingencies (i) Capital Commitments As of December 31, 2023 and September 30, 2024, the Company had the following contracted capital commitments: December 31, September 30, For construction of buildings $ 1,104,571 $ 2,668,538 For purchases of equipment 31,437,525 25,543,391 Capital injection 267,557,243 255,385,310 $ 300,099,339 $ 283,597,239 (ii) Litigation During its normal course of business, the Company may become involved in various lawsuits and legal proceedings. However, litigation is subject to inherent uncertainties, and an adverse result may arise from time to time will affect its operation. Other than the legal proceedings set forth below, the Company is currently not aware of any such legal proceedings or claims that the Company believe will have an adverse effect on the Company’s operation, financial condition or operating results. In December 2020, CBAK Power received notice from Court of Dalian Economic and Technology Development Zone that Haoneng filed another lawsuit against CBAK Power for failure to pay pursuant to the terms of the purchase contract. Haoneng sought a total amount of $1,613,984 (RMB10,257,030), including equipment cost of $1,427,515 (RMB9,072,000) and interest amount of $186,469 (RMB1,185,030). In August 2021, CBAK Power and Haoneng reached an agreement that the term of the purchase contract will be extended to December 31, 2023 under which CBAK Power and its related parties shall execute the purchase of equipment in an amount not lower than $2.4 million (RMB15,120,000) from Haoneng, or CBAK Power has to pay 15% of the amount equal to RMB15,120,000 ($2.4 million) net of the purchased amount to Haoneng. Haoneng withdrew the filed lawsuit after the agreement. As of September 30, 2024, the equipment was not received by CBAK Power, CBAK Power has included the equipment cost of $2.2 million (RMB15,120,000) under capital commitments.

Concentrations and Credit Risk

Concentrations and Credit Risk	9 Months Ended
Concentrations and Credit Risk	Sep. 30, 2024
Concentrations and Credit Risk [Abstract]
Concentrations and Credit Risk	29. Concentrations and Credit Risk (a) Concentrations The Company had the following customers that individually comprised 10% or more of net revenue for the three months ended September 30, 2023 and 2024 as follows: Three months ended September 30, Sales of finished goods and raw materials 2023 2024 Customer A $ * * $ 8,581,026 19.2 % Customer B 21,227,599 33.5 % $ 9,061,625 20.3 % Customer C 8,380,509 13.2 % * * Zhengzhou BAK Battery Co., Ltd (note 18) * * 5,166,670 11.6 % The Company had the following customers that individually comprised 10% or more of net revenue for the nine months ended September 30, 2023 and 2024 as follows: Nine months ended September 30, Sales of finished goods and raw materials 2023 2024 Customer A $ * * $ 15,584,538 10.3 % Customer B 45,852,359 30.9 % 57,550,494 38.1 % Zhengzhou BAK Battery Co., Ltd (note 18) 22,815,451 15.4 % * * * Comprised less than 10% of net revenue for the respective period. The Company had the following customers that individually comprised 10% or more of net trade receivable (included VAT) as of December 31, 2023 and September 30, 2024 as follows: December 31, 2023 September 30, 2024 Customer A $ 7,239,247 27.7 % $ 7,249,519 29.4 % Zhengzhou BAK Battery Co., Ltd (note 18) 12,441,715 47.5 % 4,921,121 19.9 % * Comprised less than 10% of net trade receivable for the respective period. The Company had the following suppliers that individually comprised 10% or more of net purchase for the three months ended September 30, 2023 and 2024 as follows: Three months ended September 30, 2023 2024 Supplier A $ * * $ 3,504,195 11.9 % Supplier B * * 3,548,023 12.0 % Supplier C 6,391,095 13.4 % * * Zhengzhou BAK Battery Co., Ltd (note 18) 7,554,266 15.8 % * * The Company had the following suppliers that individually comprised 10% or more of net purchase for the nine months ended September 30, 2023 and 2024 as follows: Nine months ended September 30, 2023 2024 Supplier A $ 15,284,263 13.8 % $ * * * Comprised less than 10% of net purchase for the respective period. The Company had the following suppliers that individually comprised 10% or more of trade payable as of December 31, 2023 and September 30, 2024 as follows: December 31, 2023 September 30, 2024 Supplier A $ 2,689,740 10.1 % $ 5,149,724 15.2 % Zhejiang Shengyang Renewable Resources Technology Co., Ltd. (note 18) 3,489,324 13.0 % 3,500,853 10.3 % (b) Credit Risk Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents and pledged deposits. As of December 31, 2023 and September 30, 2024, substantially all of the Company’s cash and cash equivalents were held by major financial institutions and online payment platforms located in the PRC, which management believes are of high credit quality. The Company has not experienced any losses on cash and cash equivalents to date. The Company does not require collateral or other securities to support financial instruments that are subject to credit risk. For the credit risk related to trade accounts receivable, the Company performs ongoing credit evaluations of its customers and, if necessary, maintains reserves for potential credit losses.

Segment Information

Segment Information	9 Months Ended
Segment Information	Sep. 30, 2024
Segment Information [Abstract]
Segment Information	30. Segment Information The Group’s chief operating decision maker has been identified as the Chief Executive Officer (“CEO”) who reviews financial information of operating segments based on US GAAP amounts when making decisions about allocating resources and assessing performance of the Company. As a result of the Hitrans acquisition discussed in Note 12, the Group determined that Hitrans met the criteria for separate reportable segment given its financial information is separately reviewed by the Group’s CEO. As a result, the Group determined that it operated in two operating segments namely CBAK and Hitrans upon completion of acquisition. CBAK’s segment mainly includes the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion rechargeable batteries for use in a wide array of applications. Hitrans’ segment mainly includes the development and manufacturing of NCM precursor and cathode materials. The Company primarily operates in the PRC and substantially all of the Company’s long-lived assets are located in the PRC. The Company’s chief operating decision maker evaluates performance based on each reporting segment’s net revenue, cost of revenues, operating expenses, operating income, finance income (expense), other income and net income. Net revenue, cost of revenues, operating expenses, operating income, finance income (expense), other income and net income by segment for the three and nine months ended September 30, 2023 and 2024 were as follows: For the three months ended September 30, 2023 CBAT Hitrans Corporate Consolidated Net revenues $ 44,327,653 $ 19,113,456 $ - $ 63,441,109 Cost of revenues (32,629,427 ) (18,563,104 ) - (51,192,531 ) Gross profit 11,698,226 550,352 - 12,248,578 Total operating expenses (4,120,379 ) (2,577,715 ) (261,390 ) (6,959,484 ) Operating income (loss) 7,577,847 (2,027,363 ) (261,390 ) 5,289,094 Finance (expenses) income, net (403,599 ) (43,435 ) 3 (447,031 ) Other income, net 596,463 5,191 15,000 616,654 Income tax credit - 305,431 - 305,431 Net income (loss) 7,770,711 (1,760,176 ) (246,387 ) 5,764,148 For the three months ended September 30, 2024 CBAT Hitrans Corporate Consolidated Net revenues $ 33,461,793 $ 11,166,448 $ - $ 44,628,241 Cost of revenues (25,796,784 ) (11,876,900 ) - (37,673,684 ) Gross profit (loss) 7,665,009 (710,452 ) - 6,954,557 Total operating expenses (5,778,378 ) (1,887,142 ) (116,910 ) (7,782,430 ) Operating income (loss) 1,886,631 (2,597,594 ) (116,910 ) (827,873 ) Finance income (expense), net 28,366 (68,718 ) 2 (40,350 ) Other (expenses) income, net 459,628 62,343 - 521,971 Income tax expenses (339,287 ) - - (339,287 ) Net income (loss) 2,035,338 (2,603,969 ) (116,908 ) (685,539 ) For the nine months ended September 30, 2023 CBAT Hitrans Corporate Consolidated Net revenues $ 96,163,040 $ 52,095,640 $ - $ 148,258,680 Cost of revenues (77,826,308 ) (51,393,408 ) - (129,219,716 ) Gross profit 18,336,732 702,232 - 19,038,964 Total operating expenses (12,190,713 ) (7,363,599 ) (849,498 ) (20,403,810 ) Operating income (loss) 6,146,019 (6,661,367 ) (849,498 ) (1,364,846 ) Finance (expenses) income, net (216,939 ) 27,850 (159 ) (189,248 ) Other income, net 817,803 205,104 136,000 1,158,907 Income tax credit - 1,015,626 - 1,015,626 Net income (loss) 6,746,883 (5,412,787 ) (713,657 ) 620,439 For the nine months ended September 30, 2024 CBAT Hitrans Corporate Consolidated Net revenues $ 113,897,786 $ 37,345,932 $ - $ 151,243,718 Cost of revenues (74,856,962 ) (37,923,126 ) - (112,780,088 ) Gross profit (loss) 39,040,824 (577,194 ) - 38,463,630 Total operating expenses (16,541,643 ) (5,001,025 ) (1,538,372 ) (23,081,040 ) Operating income (loss) 22,499,181 (5,578,219 ) (1,538,372 ) 15,382,590 Finance income (expenses), net 659,542 (1,397 ) (111 ) 658,034 Other income, net 640,485 417,811 - 1,058,296 Income tax expenses (2,188,800 ) - - (2,188,800 ) Net income (loss) 21,610,408 (5,161,805 ) (1,538,483 ) 14,910,120 As of September 30, 2024 Identifiable long-lived assets 100,014,711 44,165,797 - 144,180,508 Total assets 212,814,150 80,620,657 42,547 293,477,354 Note: The Company does not allocate its assets located and expenses incurred outside China to its reportable segments because these assets and activities are managed at a corporate level. Net revenues by product: The Company’s products can be categorized into high power lithium batteries and materials used in manufacturing of lithium batteries. For the product sales of high power lithium batteries, the Company manufactured five types of Li-ion rechargeable batteries: aluminum-case cell, battery pack, cylindrical cell, lithium polymer cell and high-power lithium battery cell. The Company’s battery products are sold to packing plants operated by third parties primarily for use in mobile phones and other electronic devices. For the product sales of materials used in manufacturing of lithium batteries, the Company, via its subsidiary, Hitrans, manufactured cathode materials and Precursor for use in manufacturing of cathode. Revenue from these products is as follows: Three months ended Nine months ended 2023 2024 2023 2024 High power lithium batteries used in: Electric vehicles $ 402,863 $ 333,216 $ 2,358,842 $ 1,012,655 Light electric vehicles 1,114,107 4,913,644 4,230,066 8,249,437 Residential energy supply & uninterruptable supplies 42,810,683 28,214,933 89,574,132 104,635,694 44,327,653 33,461,793 96,163,040 113,897,786 Materials used in manufacturing of lithium batteries Cathode 10,379,475 9,342,507 31,071,175 26,776,945 Precursor 8,733,981 1,823,941 21,024,465 10,568,987 19,113,456 11,166,448 52,095,640 37,345,932 Total consolidated revenue $ 63,441,109 $ 44,628,241 $ 148,258,680 $ 151,243,718 Net revenues by geographic area: The Company’s operations are located in the PRC. The following table provides an analysis of the Company’s sales by geographical markets based on locations of customers: Three months ended Nine months ended 2023 2024 2023 2024 Mainland China $ 31,777,754 $ 27,712,677 $ 87,662,906 $ 75,886,271 Europe 29,648,334 11,779,738 57,550,138 65,883,182 Others 2,015,021 5,135,826 3,045,636 9,474,265 Total $ 63,441,109 $ 44,628,241 $ 148,258,680 $ 151,243,718 Substantially all of the Company’s long-lived assets are located in the PRC.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent events	31. Subsequent events The Company has evaluated subsequent events from September 30, 2024 to the date the financial statements were issued and the following subsequent event has been identified. On and effective October 24, 2024, Mr. Yunfei Li resigned as Chief Executive Officer and President of the Company. On the same date, the Board of Directors of the Company appointed Mr. Zhiguang Hu as Chief Executive Officer and President of the Company.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 17,647	$ 6,334,792	$ 16,299,559	$ 2,319,447

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
COVID-19	COVID-19 The Company business has been and may continue to be adversely affected by the COVID-19 pandemic or other health epidemics and outbreaks. A wave of infections caused by the Omicron variant emerged in Shanghai in early 2022, and a series of restrictions and quarantines were implemented to contain the spread in Shanghai and other regions. The Company’s manufacturing facilities in Dalian, Nanjing and Shaoxing were not producing at full capacity when restrictive measures were in force during 2022, which negatively affected our operational and financial results. China began to modify its zero-COVID policy at the end of 2022, and most of the travel restrictions and quarantine requirements were lifted in December 2022. The extent of the impact of the COVID-19 pandemic that will continue to have on the Company’s business is highly uncertain and difficult to predict and quantify, as the actions that the Company, other businesses and governments may take to contain the spread of COVID-19 continue to evolve. Because of the significant uncertainties surrounding the COVID-19 pandemic, the extent of the future business interruption and the related financial impact cannot be reasonably estimated at this time. The severity of the impact of the COVID-19 pandemic on the Company’s business will continue to depend on a number of factors, including, but not limited to, the duration and severity of the pandemic, the new variants of COVID-19, the efficacy and distribution of COVID-19 vaccines and the extent and severity of the impact on the global supply chain and the Company’s customers, service providers and suppliers, all of which are uncertain and cannot be reasonably predicted at this time. As of the date of issuance of the Company’s condensed consolidated financial statements, the extent to which the COVID-19 pandemic may in the future materially impact the Company’s financial condition, liquidity or results of operations is uncertain. The Company is monitoring and assessing the evolving situation closely and evaluating its potential exposure.
Going Concern	Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company has accumulated deficit from net losses from prior year and significant short-term debt obligations maturing in less than one year as of September 30, 2024. These conditions raise substantial doubt about the Company ability to continue as a going concern. The Company’s plan for continuing as a going concern included improving its profitability, and obtaining additional debt financing, loans from existing directors and shareholders for additional funding to meet its operating needs. There can be no assurance that the Company will be successful in the plans described above or in attracting equity or alternative financing on acceptable terms, or if at all. These condensed consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
Revenue Recognition	Revenue Recognition The Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which it expects to receive in exchange for those goods. The Company recognizes revenues following the five step model prescribed under ASU No. 2014-09: (i) identify contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) we satisfy the performance obligation. Revenues from product sales are recognized when the customer obtains control of the Company’s product, which occurs at a point in time, typically upon delivery to the customer. The Company expenses incremental costs of obtaining a contract as and when incurred if the expected amortization period of the asset that it would have recognized is one year or less or the amount is immaterial. Revenues from product sales are recorded net of reserves established for applicable discounts and allowances that are offered within contracts with the Company’s customers. Product revenue reserves, which are classified as a reduction in product revenues, are generally characterized in the categories: discounts and returns. These reserves are based on estimates of the amounts earned or to be claimed on the related sales and are classified as reductions of accounts receivable as the amount is payable to the Company’s customer.
Contract liability	Contract liability The Company’s contract liabilities consist of deferred revenue associated with batteries development and deposits received from customers allocated to the performance obligations that are unsatisfied. Changes in contract liability balances were not materially impacted by business acquisition, change in estimate of transaction price or any other factors during any of the years presented. The table below presents the activity of the deferred batteries development and sales of batteries revenue during the nine months ended September 30, 2023 and 2024 respectively: September 30 2023 2024 Balance at beginning of the year $ 1,869,525 $ 784,000 Development fees collected/ deposits received - - Development and sales of batteries revenue recognized - - Foreign exchange adjustment (51,570 ) - Balance at end of period $ 1,817,955 $ 784,000
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires the recognition and measurement of contract assets and contract liabilities acquired in a business combination in accordance with ASC 606, Revenue from Contracts with Customers. This creates an exception to the general recognition and measurement principles in ASC 805. As a smaller reporting company, ASU 2021-08 will be effective for the Company for interim and annual reporting periods beginning after December 15, 2023, with early adoption permitted. The amendments in this ASU should be applied prospectively to business combinations occurring on or after the effective date of the amendments. The Company adopted ASU 2021-08 beginning January 1, 2024. The adoption did not have material impact on the Company’s condensed consolidated financial statement. In March 2023, the FASB issued ASU 2023-01, Lease (Topic 842): Common Control Arrangements, which clarifies the accounting for leasehold improvements associated with leases between entities under common control (hereinafter referred to as common control lease). ASU 2023-01 requires entities to amortize leasehold improvements associated with common control lease over the useful life to the common control group (regardless of the lease term) as long as the lessee controls the use of the underlying asset through a lease, and to account for any remaining leasehold improvements as a transfer between entities under common control through an adjustment to equity when the lessee no longer controls the underlying asset. This ASU will be effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual financial statements that have not yet been made available for issuance. An entity may apply ASU 2023-01 either prospectively or retrospectively. The Company adopted ASU 2023-01 beginning January 1, 2024. The adoption did not have material impact on the Company’s condensed consolidated financial statement. In March 2023, the FASB issued ASU No. 2023-02, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method, that is intended to improve the accounting and disclosures for investments in tax credit structures. This ASU allows reporting entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted for all entities in any interim period. The Company adopted ASU 2023-2 beginning January 1, 2024. The adoption did not have material impact on the Company’s condensed consolidated financial statement.
Recently Issued But Not Yet Adopted Accounting Pronouncements	Recently Issued But Not Yet Adopted Accounting Pronouncements In October 2023, the FASB issued Accounting Standards Update No. 2023-06 to clarify or improve disclosure and presentation requirements of a variety of topics, which will allow users to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the requirements, and align the requirements in the FASB accounting standard codification with the SEC’s regulations. The Company is currently evaluating the provisions of the amendments and the impact on its condensed consolidated financial statement presentations and disclosures. In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the Chief Operating Decision Maker (“CODM”) and included within each reported measure of a segment’s profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Adoption of the ASU should be applied retrospectively to all prior periods presented in the financial statements. Early adoption is also permitted. This ASU will likely result in us including the additional required disclosures when adopted. The Company is currently evaluating the provisions of the amendments and the impact on its condensed consolidated financial statement presentations and disclosures. In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures (Topic 740). The ASU requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The ASU is effective on a prospective basis for annual periods beginning after December 15, 2024. Early adoption is also permitted for annual financial statements that have not yet been issued or made available for issuance. The Company is currently evaluating the provisions of the amendments and the impact on its condensed consolidated financial statement presentations and disclosures. Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s condensed consolidated financial statements upon adoption.

Principal Activities, Basis o_2

Principal Activities, Basis of Presentation and Organization (Tables)	9 Months Ended
	Sep. 30, 2024
Principal Activities, Basis of Presentation and Organization [Abstract]
Schedule of Deferred Batteries Development and Sales of Batteries Revenue	The table below presents the activity of the deferred batteries development and sales of batteries revenue during the nine months ended September 30, 2023 and 2024 respectively: September 30 2023 2024 Balance at beginning of the year $ 1,869,525 $ 784,000 Development fees collected/ deposits received - - Development and sales of batteries revenue recognized - - Foreign exchange adjustment (51,570 ) - Balance at end of period $ 1,817,955 $ 784,000

Trade and Bills Receivable, N_2

Trade and Bills Receivable, Net (Tables)	9 Months Ended
Trade and Bills Receivable, Net (Tables)	Sep. 30, 2024
Trade and Bills Receivable, Net [Abstract]
Schedule of Trade and Bills Receivable	Trade and bills receivable as of December 31, 2023 and September 30, 2024: December 31, September 30, 2023 2024 Trade receivable $ 29,368,296 $ 27,619,823 Less: Allowance for credit losses (3,198,249 ) (2,921,714 ) 26,170,047 24,698,109 Bills receivable 2,483,000 10,212,675 $ 28,653,047 $ 34,910,784
Schedule of Allowance for the Credit Losses	An analysis of the allowance for credit losses is as follows: Balance as at January 1, 2024 $ 3,198,249 Current period reversal, net (209,780 ) Current period write off (95,173 ) Foreign exchange adjustment 28,418 Balance as at September 30, 2024 $ 2,921,714

Inventories (Tables)

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Sep. 30, 2024
Inventories [Abstract]
Schedule of Inventories	Inventories as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Raw materials $ 3,779,414 $ 3,240,516 Work in progress 9,525,568 4,596,060 Finished goods 20,108,440 16,102,349 $ 33,413,422 $ 23,938,925

Prepayments and Other Receiva_2

Prepayments and Other Receivables (Tables)	9 Months Ended
Prepayments and Other Receivables (Tables)	Sep. 30, 2024
Prepayments and Other Receivables [Abstract]
Schedule of Prepayments and Other Receivables	Prepayments and other receivables as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Value added tax recoverable $ 5,248,210 $ 3,386,543 Prepayments to suppliers 1,341,596 5,412,119 Deposits 108,492 101,684 Staff advances 113,336 184,483 Prepaid operating expenses 645,390 616,350 Interest receivable - 224,129 Others 292,458 288,522 7,749,482 10,213,830 Less: Allowance for credit losses (290,228 ) (263,480 ) $ 7,459,254 $ 9,950,350
Schedule of Allowance for Credit Losses	An analysis of the allowance for credit losses is as follows: Balance as at January 1, 2024 $ 290,228 Current period reversal, net (29,211 ) Foreign exchange adjustment 2,463 Balance as at September 30, 2024 $ 263,480

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	9 Months Ended
Property, Plant and Equipment, Net (Tables)	Sep. 30, 2024
Property, Plant and Equipment, Net [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, Buildings $ 45,843,428 $ 46,377,779 Leasehold Improvements 7,214,436 8,198,517 Machinery and equipment 83,625,645 87,744,432 Office equipment 1,983,601 2,402,892 Motor vehicles 727,452 831,884 139,394,562 145,555,504 Impairment (17,358,096 ) (17,405,879 ) Accumulated depreciation (30,407,634 ) (38,784,168 ) Carrying amount $ 91,628,832 $ 89,365,457

Construction in Progress (Table

Construction in Progress (Tables)	9 Months Ended
Construction in Progress (Tables)	Sep. 30, 2024
Construction in Progress [Abstract]
Schedule of Construction in Progress	Construction in progress as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Construction in progress $ 24,876,463 $ 28,164,152 Prepayment for acquisition of property, plant and equipment 12,921,399 10,829,466 Carrying amount $ 37,797,862 $ 38,993,618

Long-Term Investments, Net (Tab

Long-Term Investments, Net (Tables)	9 Months Ended
Long-Term Investments, Net (Tables)	Sep. 30, 2024
Long-Term Investments, Net [Abstract]
Schedule of Long-Term Investments	Long-term investments as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, Investments in equity method investees $ 1,926,611 $ 1,690,957 Investments in non-marketable equity 638,394 645,580 $ 2,565,005 $ 2,336,537
Schedule of Carrying Value of the Long-Term Investments	The following is the carrying value of the long-term investments: December 31, September 30, Carrying Economic Carrying Economic Investments in equity method investees Guangxi Guiwu CBAK New Energy Technology Co., Ltd (a) $ 254,475 20 % $ - - Zhejiang Shengyang Renewable Resources Technology Co., Ltd. (b) 1,672,136 26 % 1,690,957 26 % $ 1,926,611 $ 1,690,957 Investments in non-marketable equity Hunan DJY Technology Co., Ltd $ 638,394 $ 645,580 Nanjing CBAK Education For Industry Technology Co., Ltd - - $ 638,394 $ 645,580 (a) Investments in Guangxi Guiwu CBAK New Energy Technology Co., Ltd (b) Investments in Zhejiang Shengyang Renewable Resources Technology Co., Ltd.
Schedule of Investments	Investments in Guangxi Guiwu CBAK New Energy Technology Co., Ltd Balance as of January 1, 2023 $ 289,473 Loss from investment (27,428 ) Foreign exchange adjustment (7,570 ) Balance as of December 31, 2023 254,475 Proceeds from disposal of investment (278,064 ) Profit from disposal 26,967 Foreign exchange adjustment (3,378 ) Balance as of September 30, 2024 $ - Investments in Zhejiang Shengyang Renewable Resources Technology Co., Ltd. Balance as of January 1, 2023 $ - Investments made 4,044,175 Impairment loss (2,366,080 ) Foreign exchange adjustment (5,959 ) Balance as of December 31, 2023 1,672,136 Loss from investment - Foreign exchange adjustment 18,821 Balance as of September 30, 2024 $ 1,690,957
Schedule of Investments in Non-Marketable Equity	Investments in non-marketable equity December 31, September 30, Cost $ 1,268,124 $ 1,282,398 Impairment (629,730 ) (636,818 ) Carrying amount $ 638,394 $ 645,580

Lease (Tables)

Lease (Tables)	9 Months Ended
Lease (Tables)	Sep. 30, 2024
Lease [Abstract]
Schedule of Prepaid Land Use Rights	(a) Prepaid land use rights Prepaid land lease payments Balance as of January 1, 2023 $ 12,361,163 Amortization charge for the year (322,160 ) Foreign exchange adjustment (326,299 ) Balance as of December 31, 2023 11,712,704 Amortization charge for the period (237,565 ) Foreign exchange adjustment 125,939 Balance as of September 30, 2024 $ 11,601,078
Schedule of Lease Expenses	Operating lease expenses for the three and nine months ended September 30, 2023 and 2024 for the capitation agreement was as follows: Three months ended Nine months ended 2023 2024 2023 2024 Operating lease cost – straight line $ 110,057 $ 337,405 $ 375,804 $ 957,144 December 31, September 30, 2023 2024 Property, plant and equipment, at cost $ 4,598,426 $ 8,441,208 Accumulated depreciation (828,351 ) (2,337,763 ) Impairment (3,770,075 ) (6,103,445 ) Property, plant and equipment, net under finance lease - - Finance lease liabilities, current 1,643,864 762,694 Finance lease liabilities, non-current - - Total finance lease liabilities $ 1,643,864 $ 762,694 Three months ended Nine months ended 2023 2024 2023 2024 Finance lease cost: Depreciation of assets 44,275 - 102,999 - Interest of lease liabilities 4,995 20,242 11,622 60,479 Total lease expense $ 49,270 $ 20,242 $ 114,621 $ 60,479 December 31, September 30, Weighted-average remaining lease term Land use rights 36.9 36.2 Operating lease 2.71 4.18 Finance lease 0.96 0.16 Weighted-average discount rate Land use rights Nil Nil Operating lease 4.69 % 4.35 % Finance lease 1.37 % 2.9 % Three months ended Nine months ended 2023 2024 2023 2024 Operating cash outflows from operating assets $ 92,457 $ 120,979 $ 483,932 $ 552,796
Schedule of Maturities of Lease Liabilities	The following is a schedule, by years, of maturities of lease liabilities as of September 30, 2024: Operating Finance Remainder of 2024 $ 769,615 $ 781,978 2025 1,031,673 - 2026 928,195 - 2027 516,579 - 2028 486,314 - Thereafter 932,643 - Total undiscounted cash flows 4,665,019 781,978 Less: imputed interest (453,418 ) (19,284 ) Present value of lease liabilities $ 4,211,601 $ 762,694

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	9 Months Ended
Intangible Assets, Net (Tables)	Sep. 30, 2024
Intangible Assets, Net [Abstract]
Schedule of Intangible Assets	Intangible assets as of December 31, 2023 and September 30, 2024 consisted of the followings: December 31, September 30, Computer software at cost $ 139,732 $ 158,831 Sewage discharge permit 1,715,450 1,734,761 1,855,182 1,893,592 Accumulated amortization (1,013,822 ) (1,386,479 ) $ 841,360 $ 507,113
Schedule of Finite-Lived Intangible Assets	Total future amortization expenses for finite-lived intangible assets as of September 30, 2024 were estimated as follows: Remainder of 2024 $ 120,482 2025 326,168 2026 14,986 2027 9,653 2028 8,037 Thereafter 27,787 Total $ 507,113

Acquisition of Subsidiaries (Ta

Acquisition of Subsidiaries (Tables)	9 Months Ended
Acquisition of Subsidiaries (Tables)	Sep. 30, 2024
Acquisition of Subsidiaries [Abstract]
Schedule of Aggregate Fair Values of the Assets Acquired and Liabilities	The Company completed the valuations necessary to assess the fair values of the tangible and intangible assets acquired and liabilities assumed, resulting from which the amount of goodwill was determined and recognized as of the respective acquisition date. The following table summarizes the estimated aggregate fair values of the assets acquired and liabilities assumed as of the closing date, November 26, 2021. Cash and bank $ 7,323,654 Debts product 3,144 Trade and bills receivable, net 37,759,688 Inventories 13,616,922 Prepayments and other receivables 1,384,029 Income tax recoverable 47,138 Amount due from trustee 11,788,931 Property, plant and equipment, net 21,190,890 Construction in progress 2,502,757 Intangible assets, net 1,957,187 Prepaid land use rights, non- current 6,276,898 Leased assets, net 48,394 Deferred tax assets 1,715,998 Short term bank loan (8,802,402 ) Other short term loans – CBAK Power (20,597,522 ) Trade accounts and bills payable (38,044,776 ) Accrued expenses and other payables (7,439,338 ) Deferred government grants (290,794 ) Land appreciation tax (464,162 ) Deferred tax liabilities (333,824 ) NAV 29,642,812 Less: Waiver of dividend payable 1,250,181 Total NAV acquired 30,892,993 Non-controlling interest (24.43%) (7,547,158 ) Goodwill 1,606,518 Total identifiable net assets $ 24,952,353
Schedule of Consideration Transferred to Effect the Acquisition	The components of the consideration transferred to effect the Acquisition are as follows: RMB USD Cash consideration for 60% registered equity interest (representing 54.39% of paid-up capital) of Hitrans from Meidu Graphene 118,000,000 18,547,918 Cash consideration for 21.56% registered equity interest (representing 21.18% of paid-up capital) of Hitrans from Hitrans management 40,744,376 6,404,435 Total Purchase Consideration 158,744,376 24,952,353

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
Goodwill (Tables)	Sep. 30, 2024
Goodwill [Abstract]
Schedule of Goodwill	Balance as of January 1, 2023 $ - Impairment of goodwill - Foreign exchange adjustment - Balance as of December 31, 2023 and September 30, 2024 $ -

Deposit Paid for Acquisition _2

Deposit Paid for Acquisition of Long-term Investments (Tables)	9 Months Ended
	Sep. 30, 2024
Deposit Paid for Acquisition of Long-term Investments [Abstract]
Schedule of Deposit Paid for Acquisition of Long-term Investments	Deposit paid for acquisition of long-term investments as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Investments in non-marketable equity $ 7,101,492 $ 16,500,192

Trade and Bills Payable (Tables

Trade and Bills Payable (Tables)	9 Months Ended
Trade and Bills Payable (Tables)	Sep. 30, 2024
Trade and Bills Payable [Abstract]
Schedule of Trade and Bills Payable	Trade and bills payable as of December 31, 2023 and September 30, 2024 consisted of the followings: December 31, September 30, 2023 2024 Trade payable $ 26,764,807 $ 33,866,587 Bills payable – Bank acceptance bills 55,664,768 52,812,825 – Letter of credit - 2,792,779 $ 82,429,575 $ 89,472,191

Loans (Tables)

Loans (Tables)	9 Months Ended
Loans (Tables)	Sep. 30, 2024
Loans [Abstract]
Schedule of Bank Borrowings	Bank borrowings as of December 31, 2023 and September 30, 2024 consisted of the followings: December 31, September 30, 2023 2024 Short-term bank borrowings $ 32,587,676 $ 25,708,098
Schedule of Facilities Were Also Secured by the Company’s Assets	The facilities were also secured by the Company’s assets with the following carrying amounts: December 31, September 30, 2023 2024 Pledged deposits (note 2) $ 54,167,834 $ 37,374,690 Term deposits (note 3) - 13,788,170 Bills receivables (note 4) 281,805 2,822,455 Right-of-use assets (note 10) 5,287,708 5,223,832 Buildings 9,707,862 4,018,644 $ 69,445,209 $ 63,227,791
Schedule of Other Short-Term Loans	Other short-term loans as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, Note 2023 2024 Advance from related parties – Mr. Xiangqian Li, the Company’s Former CEO (a) $ 100,000 $ 100,000 – Mr. Yunfei Li, the Company’s Former CEO (b) 160,536 157,243 260,536 257,243 Advances from unrelated third party – Mr. Wenwu Yu (c) 1,385 1,401 – Ms. Longqian Peng (c) 7,179 7,260 – Suzhou Zhengyuanwei Needle Ce Co., Ltd (d) 70,452 71,243 79,016 79,904 $ 339,552 $ 337,147 (a) Advances from Mr. Xiangqian Li, the Company’s former CEO, was unsecured, non-interest bearing and repayable on demand. (b) Advances from Mr. Yunfei Li, the Company’s former CEO, was unsecured, non-interest bearing and repayable on demand. (c) Advances from unrelated third parties were unsecured, non-interest bearing and repayable on demand. (d) In 2019, the Company entered into a short term loan agreement with Suzhou Zhengyuanwei Needle Ce Co., Ltd, an unrelated party to loan RMB0.6 million (approximately $0.1 million), bearing annual interest rate of 12%. As of September 30, 2024, loan amount of RMB0.5 million ($0.1 million) remained outstanding.

Accrued Expenses and Other Pa_2

Accrued Expenses and Other Payables (Tables)	9 Months Ended
Accrued Expenses and Other Payables (Tables)	Sep. 30, 2024
Accrued Expenses and Other Payables [Abstract]
Schedule of Accrued Expenses and Other Payables	Accrued expenses and other payables as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, 2023 2024 Construction costs payable $ 15,571,808 $ 9,214,798 Equipment purchase payable 13,665,499 12,146,810 Liquidated damages* 1,210,119 1,210,119 Accrued staff costs 3,386,142 4,174,522 Customer deposits 2,875,131 3,130,200 Deferred revenue 784,000 784,000 Accrued operating expenses 2,005,976 1,710,063 Dividend payable to non-controlling interest (Note 18) 1,256,745 1,283,507 Other tax payables 775,754 1,085,745 Other payables 461,366 405,144 $ 41,992,540 $ 35,144,908 * On August 15, 2006, the SEC declared effective a post-effective amendment that the Company had filed on August 4, 2006, terminating the effectiveness of a resale registration statement on Form SB-2 that had been filed pursuant to a registration rights agreement with certain shareholders to register the resale of shares held by those shareholders. The Company subsequently filed Form S-1 for these shareholders. On December 8, 2006, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2006 (the “2006 Form 10-K”). After the filing of the 2006 Form 10-K, the Company’s previously filed registration statement on Form S-1 was no longer available for resale by the selling shareholders whose shares were included in such Form S-1. Under the registration rights agreement, those selling shareholders became eligible for liquidated damages from the Company relating to the above two events totaling approximately $1,051,000. As of December 31, 2023 and September 30, 2024, no

Balances and Transactions wit_2

Balances and Transactions with Related Parties (Tables)	9 Months Ended
Balances and Transactions with Related Parties (Tables)	Sep. 30, 2024
Balances and Transactions with Related Parties [Abstract]
Schedule of Principal Related Parties Transactions	The principal related parties with which the Company had transactions during the periods presented are as follows: Name of Entity or Individual Relationship with the Company New Era Group Zhejiang New Energy Materials Co., Ltd. Shareholder of company’s subsidiary Zhengzhou BAK Battery Co., Ltd Note a Shenzhen BAK Battery Co., Ltd (“SZ BAK”) Former subsidiary and refer to Note b Shenzhen BAK Power Battery Co., Ltd (“BAK SZ”) Former subsidiary and refer to Note b Zhejiang Shengyang Renewable Resources Technology Co., Ltd. Note c Fuzhou BAK Battery Co., Ltd Note d Zhengzhou BAK Electronics Co., Ltd Note e (a) Mr. Xiangqian Li, the Company’s former CEO, is a director of Zhengzhou BAK Battery Co., Ltd. (b) Mr. Xiangqian Li is a director of Shenzhen BAK Battery Co., Ltd and Shenzhen BAK Power Battery Co., Ltd (c) On September 27, 2023, Hitrans entered into an Equity Transfer Contract (the “Equity Transfer Contract”) with Mr. Shengyang Xu, pursuant to which Hitrans will initially acquire a 26% equity interest in Zhejiang Shengyang Renewable Resources Technology Co., Ltd. (“Zhejiang Shengyang”) from Mr. Xu, an individual who currently holds 97% of Zhejiang Shengyang, for a price of RMB28.6 million (approximately $3.9 million) (the “Initial Acquisition”). Neither Mr. Xu, nor Zhejiang Shengyang is related to the Company. (d) Zhengzhou BAK Battery Co., Ltd has 51% equity interest in Fuzhou BAK Battery Co., Ltd. Zhengzhou BAK Battery Co., Ltd is a wholly owned subsidiary of BAK SZ. (e) Mr. Xiangqian Li, the Company’s former CEO, is a director of BAK SZ, which has 95% equity interests in Zhengzhou BAK Electronics Co., Ltd..
Schedule of Related Party Transactions	The Company entered into the following significant related party transactions: Three months ended Nine months ended 2023 2024 2023 2024 Purchase of batteries from Zhengzhou BAK Battery Co., Ltd 　 $ 7,554,266 $ 24,595 $ 11,057,190 $ 7,036,768 Purchase of materials from Zhejiang Shengyang Renewable Resources Technology Co., Ltd 3,778,670 1,419,467 9,008,190 4,792,917 Sales of batteries to Fuzhou BAK Battery Co., Ltd - 155 - 76,076 Sales of cathode raw materials to Zhengzhou BAK Battery Co., Ltd 　　 5,822,065 5,166,669 22,815,451 14,183,130 Sales of cathode raw materials to Zhengzhou BAK Electronics Co., Ltd. 126,287 186,764 264,144 337,115
Schedule of Receivables from a Former Subsidiary, Net	Receivables from a former subsidiary, net December 31, September 30, Receivables from Shenzhen BAK Power Battery Co., Ltd $ 74,946 $ 7,580 Less: Allowance for credit losses - - $ 74,946 $ 7,580
Schedule of Allowance for Credit Losses	An analysis of the allowance for credit losses is as follows: Balance as at January 1, 2024 $ - Current period provision, net - Foreign exchange adjustment - Balance as at September 30, 2024 $ -
Schedule of Other Balances Due From/ (to) Related Parties	Other balances due from/ (to) related parties December 31, September 30, Trade receivable, net – Zhengzhou BAK Battery Co., Ltd. (i) $ 12,441,715 $ 4,921,121 Trade receivable, net – Zhengzhou BAK Electronics Co., Ltd. (ii) $ 226,143 $ 215,896 Bills receivable – Issued by Zhengzhou BAK Battery Co., Ltd (iii) $ - 9,957 Bills receivable – Issued by Zhengzhou BAK Electronics Co., Ltd (iv) $ 47,767 $ - Prepayment to supplier - Zhengzhou BAK Battery Co., Ltd (v) $ - $ 3,898,336 Trade payable, net – Zhengzhou BAK Battery Co., Ltd (vi) $ 803,685 $ - Trade payable, net – Zhejiang Shengyang Renewable Resources Technology Co., Ltd (vii) $ 3,489,324 $ 3,500,853 Deposit paid for acquisition of long-term investments – Shenzhen BAK Power Battery Co., Ltd (note 14) $ 7,101,492 $ 16,500,192 Dividend payable to non-controlling interest of Hitrans (note 17) $ 1,256,745 $ 1,283,507 (i) Representing trade receivables from sales of cathode raw materials to Zhengzhou BAK Battery Co., Ltd. Up to the date of this report, Zhengzhou BAK Battery Co., Ltd. repaid $1.0 million to the Company. (ii) Representing trade receivables from sales of cathode raw materials to Zhengzhou BAK Electronics Co., Ltd. (iii) Representing bills receivable issued by Zhengzhou BAK Battery Co., Ltd.. Bills receivable as of September 30, 2024 were pledged to bank as security for issuance of bills payable (note 15). (iv) Representing bills receivable issued by Zhengzhou BAK Electronics Co., Ltd.. Bills receivable as of September 30, 2024 were pledged to bank as security for issuance of bills payable (note 15). (v) Representing the prepayments to Zhengzhou BAK Battery Co., Ltd for purchase of batteries. (vi) Representing trade payables on purchase of batteries from Zhengzhou BAK Battery Co., Ltd. (vii) Representing trade payables on purchase of cathode raw materials from Zhejiang Shengyang Renewable Resources Technology Co., Ltd.
Schedule of Payables to a Former Subsidiary	Payables to a former subsidiary as of December 31, 2023 and September 30, 2024 consisted of the following: December 31, September 30, Payables to Shenzhen BAK Power Battery Co., Ltd $ (411,111 ) $ (407,560 )

Deferred Government Grants (Tab

Deferred Government Grants (Tables)	9 Months Ended
Deferred Government Grants (Tables)	Sep. 30, 2024
Deferred Government Grants [Abstract]
Schedule of Deferred Government Grants	Deferred government grants as of December 31, 2023 and September 30, 2024 consist of the following: December 31, September 30, 2023 2024 Total government grants $ 6,578,863 $ 6,278,736 Less: Current portion (375,375 ) (499,861 ) Non-current portion $ 6,203,488 $ 5,778,875
Schedule of Consolidated Statements of Operations	Government grants were recognized in the consolidated statements of operations as follows: Three months ended Nine months ended 2023 2024 2023 2024 Cost of revenues $ 65,040 $ 108,169 $ 1,140,893 $ 324,569 General and administrative expenses 9,337 9,443 28,878 28,214 Research and development expenses 4,078 4,124 12,612 12,322 Other income (expenses), net (3,137 ) 70,427 225,897 474,050 $ 75,318 $ 192,163 $ 1,408,280 $ 839,155

Product Warranty Provisions (Ta

Product Warranty Provisions (Tables)	9 Months Ended
Product Warranty Provisions (Tables)	Sep. 30, 2024
Product Warranty Provisions [Abstract]
Schedule of Product Warranty Liability	Warranty expense is recorded as a component of sales and marketing expenses. Accrued warranty activity consisted of the following: December 31, September 30, Balance at beginning of year $ 476,828 $ 546,444 Warranty costs incurred (16,359 ) (270,737 ) Provision for the year 66,182 148,627 Foreign exchange adjustment 19,793 3,115 Balance at end of year 546,444 427,449 Less: Current portion (23,870 ) (17,099 ) Non-current portion $ 522,574 $ 410,350

Income Taxes, Deferred Tax As_2

Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Abstract]
Schedule of Income Taxes Credit (Expenses)	The Company’s provision for income taxes credit (expenses) consisted of: Three months ended Nine months ended 2023 2024 2023 2024 PRC income tax: Current income tax $ - $ 339,287 $ - $ 2,188,800 Deferred income tax expenses (credit) (305,431 ) - (1,015,626 ) - $ (305,431 ) $ 339,287 $ (1,015,626 ) $ 2,188,800
Schedule of Provision for Income Taxes Determined at the Statutory Income Tax Rate	A reconciliation of the provision for income taxes determined at the statutory income tax rate to the Company’s income taxes is as follows: Three months ended Nine months ended 2023 2024 2023 2024 Income (loss) before income taxes $ 5,458,717 $ (346,252 ) $ (395,187 ) $ 17,098,920 United States federal corporate income tax rate 21 % 21 % 21 % 21 % Income tax credit computed at United States statutory corporate income tax rate 1,146,331 (72,713 ) (82,989 ) 3,590,773 Reconciling items: Rate differential for PRC earnings 233,423 (6,850 ) 51,139 756,176 Tax effect of entity at preferential tax rate 333,663 140,894 386,649 (2,191,866 ) Non-taxable (income) expenses 51,741 24,551 149,861 323,077 Share based payments 27,399 12,190 201,565 56,031 Over (under) provision of tax loess - (446 ) - (218,623 ) Utilization of tax losses - (3,864 ) - (1,894,773 ) Valuation allowance on deferred tax assets (2,097,988 ) 245,525 (1,721,851 ) 1,768,005 Income tax expenses (credit) $ (305,431 ) $ 339,287 $ (1,015,626 ) $ 2,188,800
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of December 31, 2023 and September 30, 2024 are presented below: December 31, September 30, Deferred tax assets Trade receivable $ 1,156,095 $ 984,723 Inventories 2,942,702 910,152 Property, plant and equipment 2,398,035 2,356,400 Non-marketable equity securities 157,432 159,205 Equity method investment 380,982 357,633 Intangible assets 31,601 133,656 Accrued expenses, payroll and others 541,665 625,120 Provision for product warranty 136,611 106,862 Net operating loss carried forward 36,103,945 38,096,824 Valuation allowance (43,645,828 ) (43,730,575 ) Deferred tax assets, non-current $ 203,240 $ - Deferred tax liabilities, non-current Long-lived assets arising from acquisitions $ 203,240 $ -

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
Share-Based Compensation (Tables)	Sep. 30, 2024
Share-Based Compensation [Abstract]
Schedule of Non-Vested Restricted Share	As of September 30, 2024, non-vested restricted share units granted on August 22, 2023 are as follows: Non-vested share units as of August 22, 2023 Granted 40,000 Vested (20,000 ) Forfeited - Non-vested share units as of December 31, 2023 20,000 Vested (20,000 ) Non-vested share units as of September 30, 2024 -
Schedule of Stock-Based Compensation Plans	Stock option activity under the Company’s stock-based compensation plans is shown below: Number of Average Aggregate Weighted Average Outstanding at January 1, 2024 3,314,128 $ 1.30 $ - 4.3 Exercisable at January 1, 2024 546,338 $ 1.96 $ - 3.7 Granted - - - - Exercised - - - - Forfeited (84,000 ) 0.98 - - Outstanding at September 30, 2024 3,230,128 $ 1.37 $ - 3.6 Exercisable at September 30, 2024 1,042,458 $ 1.5 $ - 3.4 * The intrinsic value of the stock options at September 30, 2024 is the amount by which the market value of the Company’s common stock of $1.25 as of September 30, 2024 exceeds the average exercise price of the option. As of September30, 2024, the intrinsic value of the outstanding and exercisable stock options was nil

Income Per Share (Tables)

Income Per Share (Tables)	9 Months Ended
Income Per Share (Tables)	Sep. 30, 2024
Income Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is the calculation of income per share: Three months ended Nine months ended 2023 2024 2023 2024 Net income (loss) $ 5,764,148 $ (685,539 ) $ 620,439 $ 14,910,120 Add: Net loss attributable to non-controlling interests 570,644 703,186 1,699,008 1,389,439 Net income attributable to shareholders of CBAK Energy Technology, Inc. $ 6,334,792 $ 17,647 $ 2,319,447 $ 16,299,559 Weighted average shares outstanding – basic (note) 89,473,026 89,931,617 89,171,988 89,929,477 Dilutive unvested restricted stock 431,293 298,232 410,413 337,954 Weighted average shares outstanding - diluted 89,904,319 90,229,849 89,582,401 90,267,431 Income per share - Basic $ 0.07 $ 0.00 $ 0.03 $ 0.18 - Diluted $ 0.07 $ 0.00 $ 0.03 $ 0.18

Warrants (Tables)

Warrants (Tables)	9 Months Ended
Warrants (Tables)	Sep. 30, 2024
Warrants [Abstract]
Schedule of Warrants Issued	Warrants issued in the 2020 Financing Investor Warrants Placement Agent Warrants Appraisal Date December 31, December 31, Market price per share (USD/share) $ n/a $ 1.05 Exercise price (USD/price) n/a 6.475 Risk free rate n/a 5.3 % Dividend yield n/a 0.0 % Expected term/ Contractual life (years) n/a 0.4 years Expected volatility n/a 53.9 % Investor Placement Appraisal Date December 31, December 31, Market price per share (USD/share) 1.05 1.05 Exercise price (USD/price) 7.67 9.204 Risk free rate 5.1 % 5.1 % Dividend yield 0.0 % 0.0 % Expected term/ Contractual life (years) 0.6 year 0.6 year Expected volatility 63.0 % 60.3 %
Schedule of the Warrants Liability Measured at Fair Value on a Recurring Basis	The following is a reconciliation of the beginning and ending balances of warrants liability measured at fair value on a recurring basis using Level 3 inputs: December 31, September 30, Balance at the beginning of the year/ period $ 136,000 $ - Warrants issued to institution investors - - Warrants issued to placement agent - - Warrants redeemed - - Fair value change of the issued warrants included in earnings (136,000 ) - Balance at end of year/ period - -
Schedule of Warrant Activity	The following is a summary of the warrant activity: Number of Average Weighted Average Outstanding at January 1, 2024 5,296,579 $ 7.71 0.60 Exercisable at January 1, 2024 5,296,579 $ 7.71 0.60 Granted - - - Exercised / surrendered - - - Expired (5,296,579 ) 7.71 - Outstanding at September 30, 2024 - - - Exercisable at September 30, 2024 - - -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
Commitments and Contingencies (Tables)	Sep. 30, 2024
Commitments and Contingencies [Abstract]
Schedule of Contracted Capital Commitments	As of December 31, 2023 and September 30, 2024, the Company had the following contracted capital commitments: December 31, September 30, For construction of buildings $ 1,104,571 $ 2,668,538 For purchases of equipment 31,437,525 25,543,391 Capital injection 267,557,243 255,385,310 $ 300,099,339 $ 283,597,239

Concentrations and Credit Risk

Concentrations and Credit Risk (Tables)	9 Months Ended
Concentrations and Credit Risk (Tables)	Sep. 30, 2024
Concentrations and Credit Risk [Abstract]
Schedule of Concentration Risk	The Company had the following customers that individually comprised 10% or more of net revenue for the three months ended September 30, 2023 and 2024 as follows: Three months ended September 30, Sales of finished goods and raw materials 2023 2024 Customer A $ * * $ 8,581,026 19.2 % Customer B 21,227,599 33.5 % $ 9,061,625 20.3 % Customer C 8,380,509 13.2 % * * Zhengzhou BAK Battery Co., Ltd (note 18) * * 5,166,670 11.6 % Nine months ended September 30, Sales of finished goods and raw materials 2023 2024 Customer A $ * * $ 15,584,538 10.3 % Customer B 45,852,359 30.9 % 57,550,494 38.1 % Zhengzhou BAK Battery Co., Ltd (note 18) 22,815,451 15.4 % * * * Comprised less than 10% of net revenue for the respective period. December 31, 2023 September 30, 2024 Customer A $ 7,239,247 27.7 % $ 7,249,519 29.4 % Zhengzhou BAK Battery Co., Ltd (note 18) 12,441,715 47.5 % 4,921,121 19.9 % * Comprised less than 10% of net trade receivable for the respective period. Three months ended September 30, 2023 2024 Supplier A $ * * $ 3,504,195 11.9 % Supplier B * * 3,548,023 12.0 % Supplier C 6,391,095 13.4 % * * Zhengzhou BAK Battery Co., Ltd (note 18) 7,554,266 15.8 % * * Nine months ended September 30, 2023 2024 Supplier A $ 15,284,263 13.8 % $ * * * Comprised less than 10% of net purchase for the respective period. December 31, 2023 September 30, 2024 Supplier A $ 2,689,740 10.1 % $ 5,149,724 15.2 % Zhejiang Shengyang Renewable Resources Technology Co., Ltd. (note 18) 3,489,324 13.0 % 3,500,853 10.3 %

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
Segment Information (Tables)	Sep. 30, 2024
Segment Information [Abstract]
Schedule of Operating Decision Maker Evaluates Performance based on Each Reporting Segment	The Company’s chief operating decision maker evaluates performance based on each reporting segment’s net revenue, cost of revenues, operating expenses, operating income, finance income (expense), other income and net income. Net revenue, cost of revenues, operating expenses, operating income, finance income (expense), other income and net income by segment for the three and nine months ended September 30, 2023 and 2024 were as follows: For the three months ended September 30, 2023 CBAT Hitrans Corporate Consolidated Net revenues $ 44,327,653 $ 19,113,456 $ - $ 63,441,109 Cost of revenues (32,629,427 ) (18,563,104 ) - (51,192,531 ) Gross profit 11,698,226 550,352 - 12,248,578 Total operating expenses (4,120,379 ) (2,577,715 ) (261,390 ) (6,959,484 ) Operating income (loss) 7,577,847 (2,027,363 ) (261,390 ) 5,289,094 Finance (expenses) income, net (403,599 ) (43,435 ) 3 (447,031 ) Other income, net 596,463 5,191 15,000 616,654 Income tax credit - 305,431 - 305,431 Net income (loss) 7,770,711 (1,760,176 ) (246,387 ) 5,764,148 For the three months ended September 30, 2024 CBAT Hitrans Corporate Consolidated Net revenues $ 33,461,793 $ 11,166,448 $ - $ 44,628,241 Cost of revenues (25,796,784 ) (11,876,900 ) - (37,673,684 ) Gross profit (loss) 7,665,009 (710,452 ) - 6,954,557 Total operating expenses (5,778,378 ) (1,887,142 ) (116,910 ) (7,782,430 ) Operating income (loss) 1,886,631 (2,597,594 ) (116,910 ) (827,873 ) Finance income (expense), net 28,366 (68,718 ) 2 (40,350 ) Other (expenses) income, net 459,628 62,343 - 521,971 Income tax expenses (339,287 ) - - (339,287 ) Net income (loss) 2,035,338 (2,603,969 ) (116,908 ) (685,539 ) For the nine months ended September 30, 2023 CBAT Hitrans Corporate Consolidated Net revenues $ 96,163,040 $ 52,095,640 $ - $ 148,258,680 Cost of revenues (77,826,308 ) (51,393,408 ) - (129,219,716 ) Gross profit 18,336,732 702,232 - 19,038,964 Total operating expenses (12,190,713 ) (7,363,599 ) (849,498 ) (20,403,810 ) Operating income (loss) 6,146,019 (6,661,367 ) (849,498 ) (1,364,846 ) Finance (expenses) income, net (216,939 ) 27,850 (159 ) (189,248 ) Other income, net 817,803 205,104 136,000 1,158,907 Income tax credit - 1,015,626 - 1,015,626 Net income (loss) 6,746,883 (5,412,787 ) (713,657 ) 620,439 For the nine months ended September 30, 2024 CBAT Hitrans Corporate Consolidated Net revenues $ 113,897,786 $ 37,345,932 $ - $ 151,243,718 Cost of revenues (74,856,962 ) (37,923,126 ) - (112,780,088 ) Gross profit (loss) 39,040,824 (577,194 ) - 38,463,630 Total operating expenses (16,541,643 ) (5,001,025 ) (1,538,372 ) (23,081,040 ) Operating income (loss) 22,499,181 (5,578,219 ) (1,538,372 ) 15,382,590 Finance income (expenses), net 659,542 (1,397 ) (111 ) 658,034 Other income, net 640,485 417,811 - 1,058,296 Income tax expenses (2,188,800 ) - - (2,188,800 ) Net income (loss) 21,610,408 (5,161,805 ) (1,538,483 ) 14,910,120 As of September 30, 2024 Identifiable long-lived assets 100,014,711 44,165,797 - 144,180,508 Total assets 212,814,150 80,620,657 42,547 293,477,354
Schedule of Revenue from Products	Revenue from these products is as follows: Three months ended Nine months ended 2023 2024 2023 2024 High power lithium batteries used in: Electric vehicles $ 402,863 $ 333,216 $ 2,358,842 $ 1,012,655 Light electric vehicles 1,114,107 4,913,644 4,230,066 8,249,437 Residential energy supply & uninterruptable supplies 42,810,683 28,214,933 89,574,132 104,635,694 44,327,653 33,461,793 96,163,040 113,897,786 Materials used in manufacturing of lithium batteries Cathode 10,379,475 9,342,507 31,071,175 26,776,945 Precursor 8,733,981 1,823,941 21,024,465 10,568,987 19,113,456 11,166,448 52,095,640 37,345,932 Total consolidated revenue $ 63,441,109 $ 44,628,241 $ 148,258,680 $ 151,243,718
Schedule of Company’s Sales by Geographical Markets based on Locations of Customers	The Company’s operations are located in the PRC. The following table provides an analysis of the Company’s sales by geographical markets based on locations of customers: Three months ended Nine months ended 2023 2024 2023 2024 Mainland China $ 31,777,754 $ 27,712,677 $ 87,662,906 $ 75,886,271 Europe 29,648,334 11,779,738 57,550,138 65,883,182 Others 2,015,021 5,135,826 3,045,636 9,474,265 Total $ 63,441,109 $ 44,628,241 $ 148,258,680 $ 151,243,718

Principal Activities, Basis o_3

Principal Activities, Basis of Presentation and Organization (Details)																								1 Months Ended	9 Months Ended		12 Months Ended
	Dec. 12, 2023 USD ($)	Jul. 25, 2023 USD ($)	Jul. 25, 2023 CNY (¥)	Dec. 08, 2022 USD ($)	Dec. 08, 2022 CNY (¥)	Aug. 15, 2022	Jul. 08, 2022 USD ($)	Oct. 09, 2021 USD ($)	Oct. 09, 2021 CNY (¥)	Jul. 20, 2021	Apr. 21, 2021 USD ($)	Apr. 21, 2021 CNY (¥)	Feb. 08, 2021 USD ($) $ / shares shares	Dec. 08, 2020 USD ($) $ / shares shares	Jul. 14, 2020 $ / shares	Jul. 06, 2018 USD ($)	Jul. 06, 2018 CNY (¥)	May 04, 2018 USD ($)	May 04, 2018 CNY (¥)	Jun. 30, 2015 shares	Nov. 09, 2007 USD ($) $ / shares shares	Oct. 01, 2007 USD ($)	Jan. 20, 2005 USD ($) shares	Nov. 30, 2007 shares	Sep. 30, 2024 USD ($) shares	Sep. 30, 2024 CNY (¥) shares	Dec. 31, 2022	Sep. 30, 2006 shares	Sep. 30, 2024 CNY (¥) shares	Jun. 30, 2024 CNY (¥)	Mar. 26, 2024	Jul. 25, 2023 CNY (¥)	Apr. 14, 2023	Mar. 10, 2023	Jul. 08, 2022 CNY (¥)	May 16, 2022 USD ($)	Oct. 09, 2021 CNY (¥)	Aug. 04, 2021 USD ($)	Aug. 04, 2021 CNY (¥)	Nov. 09, 2020 USD ($)	Nov. 09, 2020 CNY (¥)	Aug. 06, 2020 USD ($)	Aug. 06, 2020 CNY (¥)	Jul. 31, 2020 USD ($)	Nov. 21, 2019 USD ($)	Oct. 29, 2019 USD ($)	Aug. 05, 2019 USD ($)	Jul. 10, 2018 USD ($)	Jul. 06, 2018 CNY (¥)	May 04, 2018 CNY (¥)	Dec. 27, 2013 USD ($)	Aug. 14, 2013 USD ($)
Principal Activities, Basis of Presentation and Organization [Line Items]
Issued an aggregate shares (in Shares) \| shares													8,939,976
Shares placed in escrow (in Shares) \| shares																							435,910
Audited net income and reaching targets descriptions																									Pursuant to the Escrow Agreement, 50% of the escrowed shares were to be released to the investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2005 was not at least $12,000,000, and the remaining 50% was to be released to investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2006 was not at least $27,000,000. If the audited net income of the Company for the fiscal years ended September 30, 2005 and 2006 reached the above-mentioned targets, the 435,910 shares would be released to Mr. Li in the amount of 50% upon reaching the 2005 target and the remaining 50% upon reaching the 2006 target.	Pursuant to the Escrow Agreement, 50% of the escrowed shares were to be released to the investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2005 was not at least $12,000,000, and the remaining 50% was to be released to investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2006 was not at least $27,000,000. If the audited net income of the Company for the fiscal years ended September 30, 2005 and 2006 reached the above-mentioned targets, the 435,910 shares would be released to Mr. Li in the amount of 50% upon reaching the 2005 target and the remaining 50% upon reaching the 2006 target.
Shares released from escrow (in Shares) \| shares																								217,955				217,955
Changes in shareholders equity																						$ 7,955,358
Investor threshold percentage																				50%
Aggregate settlement payments shares (in Shares) \| shares																				73,749
Escrow shares (in Shares) \| shares																									217,955				217,955
Transfer share issued (in Shares) \| shares																									217,955	217,955
Registered capital of subsidiary		$ 6,900,000						$ 800,000								$ 1,600,000		$ 1,500,000														¥ 50,000,000					¥ 5,000,000	$ 4,700,000	¥ 30,000,000										¥ 10,000,000	¥ 10,000,000
Registered capital increased																									$ 23,519,880											$ 200,000,000								$ 100,000,000	$ 50,000,000
Equity interest rate																		10%	10%
Other shareholders contributed cash																		$ 100,000	¥ 1,000,000
Registered equity interest percentage																																	90%
Cash consideration price (in Dollars per share) \| $ / shares															$ 1
Investment amount paid											$ 1,400,000	¥ 9,000,000
Investment acquire percentage											9.74%	9.74%
Equity interest percentage																									81.56%	81.56%
Paid up capital percentage																									69.12%	69.12%
Percentage of investments																									25%	25%	25%
Balance percentage																														50%
Investments amount																									$ 1,500,000				¥ 10,000,000	¥ 20,000,000
Percentage of subsidiary owned																80%	80%
Purchase price per share (in Dollars per share) \| $ / shares														$ 5.18
Warrants issued to purchase of common stock (in Shares) \| shares														3,795,920
Exercise price (in Dollars per share) \| $ / shares														$ 6.46
Proceeds from direct offering and private placement													$ 70,000,000	$ 49,160,000
Purchase price (in Dollars per share) \| $ / shares													$ 7.83
Bank loans																									25,700,000
Other current liabilities																									$ 128,500,000
Series A-1 Warrant [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Warrants issued to purchase of common stock (in Shares) \| shares													4,469,988
Exercise price (in Dollars per share) \| $ / shares													$ 7.67
Series B Warrants [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Warrants issued to purchase of common stock (in Shares) \| shares													4,469,988
Exercise price (in Dollars per share) \| $ / shares													$ 7.83
Series A-2 Warrant [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Warrants issued to purchase of common stock (in Shares) \| shares													2,234,992
Exercise price (in Dollars per share) \| $ / shares													$ 7.67
Securities Purchase Agreement [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Issued an aggregate shares (in Shares) \| shares														9,489,800
Placement Agent Warrants [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Warrants issued to purchase of common stock (in Shares) \| shares													446,999	379,592
Exercise price (in Dollars per share) \| $ / shares													$ 9.204	$ 6.475
Offering expense													$ 5,000,000	$ 3,810,000
Li Settlement Agreement [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Transfer share issued (in Shares) \| shares																									73,749	73,749
CBAK Suzhou [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Equity interest percentage																		90%																																90%
Hitrans’s [Member] \| Nanjing BFD [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Equity interest percentage																									67.33%				67.33%		67.33%			67.33%
Guangdong Meidu Hitrans Resources Recycling Technology Co., Ltd. [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Equity interest percentage																20%																																	20%
China BAK Asia Holding Limited [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital of subsidiary																																																				$ 500,000
CBAK Trading [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital increased																																															$ 5,000,000
CBAK Power [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital of subsidiary																																																			$ 30,000,000
Registered capital increased																																														$ 60,000,000
Capital contribution in cash	$ 2,435,000	$ 2,500,000	¥ 17,800,000																						$ 1,700,000	¥ 11,100,000
Aggregate purchase percentage				6.82%	6.82%
CBAK Energy [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital increased																																																$ 50,000,000
CBAK Suzhou [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Capital contribution in cash																		$ 1,300,000	¥ 9,000,000
CBAK Nanjing [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital of subsidiary																																								$ 7,900,000	¥ 50,000,000		¥ 700,000,000
Capital contribution in cash																									55,489,915
CBAK New Energy Technology Co., Ltd. [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital of subsidiary																																										$ 110,000,000
Capital contribution in cash																									$ 55,600,000	¥ 352,500,000
Zhejiang Hitrans Lithium Battery Technology Co., Ltd [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Equity interest percentage										81.56%
Paid up capital percentage										75.57%
Hitrans’s [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital of subsidiary							$ 6,400,000
Investment acquire percentage							10%
Paid up capital percentage																									75.57%	75.57%
Investment							$ 600,000																												¥ 4,000,000
Remaining capital percentage							90%
Additional paid-in capital							$ 5,200,000																												36,000,000
Hitrans’s [Member] \| Minimum [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital of subsidiary \| ¥																																			40,000,000
Hitrans’s [Member] \| Maximum [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital of subsidiary \| ¥																																			44,000,000
Shaoxing Haiji Enterprise Management & Consulting Partnership [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Investment							3,200,000																												22,000,000
Shaoxing Haiji [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Investment							$ 2,600,000																												¥ 18,000,000
Shareholders [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Investment acquire percentage						25%
Mr. Yunfei Li [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Capital contribution in cash				$ 4,300,000	¥ 30,000,000
Guangdong Hitrans [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Registered capital of subsidiary																$ 1,500,000																																	¥ 10,000,000
Capital contribution in cash																40,000	¥ 250,000
Guangdong Hitrans [Member] \| Minimum [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Capital contribution in cash \| ¥																	¥ 1,720,000
Guangdong Hitrans [Member] \| Maximum [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Capital contribution in cash																$ 300,000
Haisheng [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Capital contribution in cash								$ 500,000	¥ 3,500,000
Chief Executive Officer [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Shares released from escrow (in Shares) \| shares																									217,955	217,955
Private Placement [Member]
Principal Activities, Basis of Presentation and Organization [Line Items]
Issued an aggregate shares (in Shares) \| shares																							1,720,087
Common stock gross proceeds																							$ 17,000,000
Transfer share issued (in Shares) \| shares																					3,500,000
Purchase price per share (in Dollars per share) \| $ / shares																					$ 3.9
Offering expense																					$ 819,000

Principal Activities, Basis o_4

Principal Activities, Basis of Presentation and Organization (Details) - Schedule of Deferred Batteries Development and Sales of Batteries Revenue - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Schedule of Deferred Batteries Development and Sales of Batteries Revenue [Abstract]
Balance at beginning of the year	$ 784,000	$ 1,869,525
Development fees collected/ deposits received
Development and sales of batteries revenue recognized
Foreign exchange adjustment		(51,570)
Balance at end of period	$ 784,000	$ 1,817,955

Short-Term Deposits (Details)

Short-Term Deposits (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Short-Term Deposits [Abstract]
Short-term deposits	$ 13,788,170

Trade and Bills Receivable, N_3

Trade and Bills Receivable, Net (Details) - USD ($)	9 Months Ended
Trade and Bills Receivable, Net (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Trade and Bills Receivable, Net [Abstract]
Trade and bills receivables are retention receivables	$ 74,520	$ 65,162
Retention receivable, description	Retention receivables are interest-free and recoverable either at the end of the retention period of three to five years since the sales of the EV batteries or 200,000 km since the sales of the motor vehicles (whichever comes first).

Trade and Bills Receivable, N_4

Trade and Bills Receivable, Net (Details) - Schedule of Trade and Bills Receivable - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Trade and Bills Receivable [Abstract]
Trade receivable	$ 27,619,823	$ 29,368,296
Less: Allowance for credit losses	(2,921,714)	(3,198,249)
Total Trade receivables	24,698,109	26,170,047
Bills receivable	10,212,675	2,483,000
Trade and bills receivable, net	$ 34,910,784	$ 28,653,047

Trade and Bills Receivable, N_5

Trade and Bills Receivable, Net (Details) - Schedule of Allowance for the Credit Losses	9 Months Ended
	Sep. 30, 2024 USD ($)
Schedule of Analysis of the Allowance for the Credit Losses [Abstract]
Balance	$ 3,198,249
Current period reversal, net	(209,780)
Current period write off	(95,173)
Foreign exchange adjustment	28,418
Balance	$ 2,921,714

Inventories (Details)

Inventories (Details) - USD ($)	3 Months Ended		9 Months Ended
Inventories (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Inventories [Abstract]
Inventory write-down	$ 1,371,328	$ 499,300	$ 3,364,889	$ 2,074,233

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Inventories [Abstract]
Raw materials	$ 3,240,516	$ 3,779,414
Work in progress	4,596,060	9,525,568
Finished goods	16,102,349	20,108,440
Inventory Net	$ 23,938,925	$ 33,413,422

Prepayments and Other Receiva_3

Prepayments and Other Receivables (Details) - Schedule of Prepayments and Other Receivables - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Prepayments and Other Receivables [Abstract]
Value added tax recoverable	$ 3,386,543	$ 5,248,210
Prepayments to suppliers	5,412,119	1,341,596
Deposits	101,684	108,492
Staff advances	184,483	113,336
Prepaid operating expenses	616,350	645,390
Interest receivable	224,129
Others	288,522	292,458
Prepayments and other receivables, gross	10,213,830	7,749,482
Less: Allowance for credit losses	(263,480)	(290,228)
Prepayments and other receivables, net	$ 9,950,350	$ 7,459,254

Prepayments and Other Receiva_4

Prepayments and Other Receivables (Details) - Schedule of Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2024 USD ($)
Schedule of Allowance for Credit Losses [Abstract]
Balance as at beginning balance	$ 290,228
Current period reversal, net	(29,211)
Foreign exchange adjustment	2,463
Balance as at ending balance	$ 263,480

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
Property, Plant and Equipment, Net (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment, Net [Abstract]
Depreciation expense	$ 1,813,000	$ 1,872,455	$ 5,922,019	$ 6,740,160

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of Property, Plant and Equipment - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 145,555,504	$ 139,394,562
Impairment	(17,405,879)	(17,358,096)
Accumulated depreciation	(38,784,168)	(30,407,634)
Carrying amount	89,365,457	91,628,832
Buildings [Member]
Schedule of Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	46,377,779	45,843,428
Leasehold Improvements [Member]
Schedule of Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	8,198,517	7,214,436
Machinery and equipment [Member]
Schedule of Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	87,744,432	83,625,645
Office equipment [Member]
Schedule of Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	2,402,892	1,983,601
Motor vehicles [Member]
Schedule of Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 831,884	$ 727,452

Construction in Progress (Detai

Construction in Progress (Details) - USD ($)	3 Months Ended		9 Months Ended
Construction in Progress (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Construction in Progress [Abstract]
Interest costs capitalized	$ 169,159	$ 191,917	$ 640,938	$ 586,198

Construction in Progress (Det_2

Construction in Progress (Details) - Schedule of Construction in Progress - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Construction in Progress [Abstract]
Construction in progress	$ 28,164,152	$ 24,876,463
Prepayment for acquisition of property, plant and equipment	10,829,466	12,921,399
Carrying amount	$ 38,993,618	$ 37,797,862

Long-Term Investments, Net (Det

Long-Term Investments, Net (Details)

1 Months Ended

3 Months Ended

9 Months Ended

Apr. 19, 2024 USD ($)

Apr. 19, 2024 CNY (¥)

Sep. 27, 2023 USD ($)

Sep. 27, 2023 CNY (¥)

Apr. 30, 2023 USD ($)

Apr. 30, 2023 CNY (¥)

Apr. 21, 2021 USD ($)

Apr. 21, 2021 CNY (¥)

Dec. 31, 2023 USD ($)

Dec. 31, 2023 CNY (¥)

Sep. 30, 2023 USD ($)

Sep. 30, 2023 CNY (¥)

Sep. 30, 2024 USD ($)

Sep. 30, 2023 USD ($)

Sep. 30, 2023 CNY (¥)

Nov. 06, 2023

Nov. 28, 2022 USD ($)

Nov. 28, 2022 CNY (¥)

Aug. 31, 2022

Long-Term Investments, Net [Line Items]

Disposal of equity interest

$ 300,000

¥ 2,000,000

Gain on disposal (in Dollars) | $

$ 26,967

Currently holds percentage

97%

Dividend income

$ 84,000

¥ 600,000

$ 84,000

¥ 600,000

Registered capital amount

$ 700,000

¥ 5,000,000

DJY [Member]

Long-Term Investments, Net [Line Items]

Payments to acquire equity interest

$ 1,400,000

¥ 9,000,000

DJY Board [Member]

Long-Term Investments, Net [Line Items]

Dividend declared

$ 800,000

¥ 6,000,000

Hitrans [Member]

Long-Term Investments, Net [Line Items]

Equity percentage

50%

Zhejiang Shengyang Renewable Resources Technology Co., Ltd. [Member]

Long-Term Investments, Net [Line Items]

Equity percentage

50%

Zhejiang Shengyang [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

26%

Impairment loss

$ 2,400,000

¥ 16,700,000

Zhejiang Shengyang [Member] | Hitrans [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

26%

44%

26%

Initial Acquisition [Member] | Zhejiang Shengyang [Member]

Long-Term Investments, Net [Line Items]

Purchase price

$ 3,900,000

¥ 28,600,000

CBAK Power [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

9.74%

CBAK Education [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

10%

Equity Transfer Contract [Member] | Mr. Xu [Member]

Long-Term Investments, Net [Line Items]

Equity percentage

50%

Equity Transfer Contract [Member] | Zhejiang Shengyang [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

26%

Purchase price | ¥

¥ 14,300,000

Nanjing CBAK [Member] | Guangxi Guiwu CBAK New Energy Technology Co., Ltd [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

20%

Nanjing CBAK [Member] | CBAK Education [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

30%

Guanxi Guiwu [Member] | Guangxi Guiwu CBAK New Energy Technology Co., Ltd [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

60%

Mr. Weidong [Member] | Guangxi Guiwu CBAK New Energy Technology Co., Ltd [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

20%

Wenyuan Liu [Member] | CBAK Education [Member]

Long-Term Investments, Net [Line Items]

Equity interests percentage

60%

Long-Term Investments, Net (D_2

Long-Term Investments, Net (Details) - Schedule of Long-Term Investments - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Long-Term Investments [Abstract]
Investments in equity method investees	$ 1,690,957	$ 1,926,611
Investments in non-marketable equity	645,580	638,394
Long-term investments, net	$ 2,336,537	$ 2,565,005

Long-Term Investments, Net (D_3

Long-Term Investments, Net (Details) - Schedule of Carrying Value of the Long-Term Investments - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Investments in equity method investees
Carrying Amount		$ 1,690,957	$ 1,926,611
Investments in non-marketable equity
Carrying Amount		645,580	638,394
Guangxi Guiwu CBAK New Energy Technology Co., Ltd [Member]
Investments in equity method investees
Carrying Amount	[1]		$ 254,475
Economic Interest	[1]		20%
Zhejiang Shengyang Renewable Resources Technology Co., Ltd. [Member]
Investments in equity method investees
Carrying Amount	[2]	$ 1,690,957	$ 1,672,136
Economic Interest	[2]	26%	26%
Hunan DJY Technology Co., Ltd [Member]
Investments in non-marketable equity
Carrying Amount		$ 645,580	$ 638,394
Nanjing CBAK Education For Industry Technology Co., Ltd [Member]
Investments in non-marketable equity
Carrying Amount

[1] Investments in Guangxi Guiwu CBAK New Energy Technology Co., Ltd Investments in Zhejiang Shengyang Renewable Resources Technology Co., Ltd.

Long-Term Investments, Net (D_4

Long-Term Investments, Net (Details) - Schedule of Investments - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Investments in Guangxi Guiwu CBAK New Energy Technology Co., Ltd [Member]
Schedule of Investments [Line Items]
Balance	$ 254,475	$ 289,473
Loss from investment		(27,428)
Foreign exchange adjustment	(3,378)	(7,570)
Balance		254,475
Proceeds from disposal of investment	(278,064)
Profit from disposal	26,967
Investments in Zhejiang Shengyang Renewable Resources Technology Co., Ltd. [Member]
Schedule of Investments [Line Items]
Balance	1,672,136
Investments made		4,044,175
Impairment loss		(2,366,080)
Loss from investment
Foreign exchange adjustment	18,821	(5,959)
Balance	$ 1,690,957	$ 1,672,136

Long-Term Investments, Net (D_5

Long-Term Investments, Net (Details) - Schedule of Investments in Non-Marketable Equity - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Investments in Non-Marketable Equity [Abstract]
Cost	$ 1,282,398	$ 1,268,124
Impairment	(636,818)	(629,730)
Carrying amount	$ 645,580	$ 638,394

Lease (Details)

3 Months Ended

9 Months Ended

12 Months Ended

May 14, 2025 USD ($)

May 14, 2025 CNY (¥)

Jul. 01, 2024 USD ($)

Jul. 01, 2024 CNY (¥)

Jan. 01, 2024 USD ($)

Jan. 01, 2024 CNY (¥)

Aug. 01, 2023 USD ($)

Aug. 01, 2023 CNY (¥)

Apr. 20, 2023 USD ($)

Apr. 20, 2023 CNY (¥)

Dec. 30, 2022 USD ($)

Dec. 30, 2022 CNY (¥)

Dec. 20, 2022 USD ($)

Dec. 20, 2022 CNY (¥)

Oct. 20, 2022 USD ($)

Oct. 20, 2022 CNY (¥)

Aug. 01, 2022 USD ($)

Aug. 01, 2022 CNY (¥)

Mar. 01, 2022 USD ($)

Mar. 01, 2022 CNY (¥)

Dec. 09, 2021 USD ($)

Dec. 09, 2021 CNY (¥)

Jun. 01, 2021 USD ($)

Jun. 01, 2021 CNY (¥)

Apr. 06, 2021 USD ($)

Apr. 06, 2021 CNY (¥)

Apr. 30, 2018 USD ($)

Apr. 30, 2018 CNY (¥)

Sep. 30, 2024 USD ($)

Sep. 30, 2023 USD ($)

Sep. 30, 2024 USD ($)

Sep. 30, 2024 CNY (¥)

Sep. 30, 2023 USD ($)

Dec. 31, 2023

Jul. 01, 2023

Lease [Line Items]

Amortization expenses of the prepaid land use rights | $

$ 79,511

$ 71,636

$ 237,565

$ 236,173

Term of agreement

6 years

3 years

5 years

3 years

5 years

2 years

Lease expiring

Apr. 14, 2024

Apr. 30, 2023

Rental payment

$ 1,995

¥ 14,000

$ 1,058

$ 14,230

¥ 97,743

$ 2,621

¥ 18,000

$ 2,765

¥ 19,404

Increase percentage

Five Year Term [Member]

Lease [Line Items]

Lease expiring

Dec. 19, 2027

Rental payment | ¥

¥ 7,265

Hitrans [Member]

Lease [Line Items]

Term of agreement

5 years

Rental payment

$ 2,306

¥ 15,840

$ 773

¥ 5,310

Hitrans [Member] | First Year [Member]

Lease [Line Items]

Rental payment

$ 1,514

¥ 10,400

Hitrans [Member] | Second Year [Member]

Lease [Line Items]

Rental payment

1,544

10,608

Hitrans [Member] | Third Year [Member]

Lease [Line Items]

Rental payment

$ 1,575

¥ 10,820

Hitrans [Member] | Five Year Term [Member]

Lease [Line Items]

Lease expiring

Feb. 28, 2027

Rental payment

$ 7,570

¥ 52,000

Increase percentage

Hitrans [Member] | One and Half Year Lease Term [Member]

Lease [Line Items]

Lease expiring

Jan. 31, 2024

Rental payment

$ 8,792

¥ 60,394

Hitrans [Member] | Three Year Term [Member]

Lease [Line Items]

Rental payment

$ 3,860

¥ 28,000

Hitrans [Member] | Six Year [Member]

Lease [Line Items]

Rental payment

$ 36,769

¥ 265,487

Zhejiang Hitrans [Member]

Lease [Line Items]

Lease expiring

Dec. 09, 2024

CBAK Power [Member] | Five Year Term [Member]

Lease [Line Items]

Lease expiring

Oct. 19, 2025

Rental payment

$ 9,012

¥ 61,905

Nanjing CBAK [Member] | One Year [Member]

Lease [Line Items]

Rental payment

$ 22,649

¥ 160,743

Minimum [Member]

Lease [Line Items]

Owners lease period

36 years

Maximum [Member]

Lease [Line Items]

Owners lease period

50 years

Term of agreement

1 year

Forecast [Member]

Lease [Line Items]

Term of agreement

1 year

Rental payment

$ 12,856

¥ 90,224

Lease (Details) - Schedule of P

Lease (Details) - Schedule of Prepaid Land Use Rights - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Lease [Abstract]
Balance at beginning of period	$ 11,712,704	$ 12,361,163
Amortization charge for the year	(237,565)	(322,160)
Foreign exchange adjustment	125,939	(326,299)
Balance at ending of period	$ 11,601,078	$ 11,712,704

Lease (Details) - Schedule of L

Lease (Details) - Schedule of Lease Expenses - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Lease (Details) - Schedule of Lease Expenses - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Schedule of Lease Expenses [Abstract]
Operating lease cost – straight line	$ 337,405	$ 110,057	$ 957,144	$ 375,804
Property, plant and equipment, at cost	8,441,208		8,441,208		$ 4,598,426
Accumulated depreciation	(2,337,763)		(2,337,763)		(828,351)
Impairment			(6,103,445)		(3,770,075)
Property, plant and equipment, net under finance lease
Finance lease liabilities, current	762,694		762,694		1,643,864
Finance lease liabilities, non-current
Total finance lease liabilities	762,694		762,694		$ 1,643,864
Depreciation of assets		44,275		102,999
Interest of lease liabilities	20,242	4,995	60,479	11,622
Total lease expense	$ 20,242	49,270	$ 60,479	114,621
Weighted-average remaining lease term
Land use rights			36 years 2 months 12 days		36 years 10 months 24 days
Operating lease	4 years 2 months 4 days		4 years 2 months 4 days		2 years 8 months 15 days
Finance lease	1 month 28 days		1 month 28 days		11 months 15 days
Weighted-average discount rate
Land use rights
Operating lease	4.35%		4.35%		4.69%
Finance lease	2.90%		2.90%		1.37%
Operating cash outflows from operating assets	$ 120,979	$ 92,457	$ 552,796	$ 483,932

Lease (Details) - Schedule of M

Lease (Details) - Schedule of Maturities of Lease Liabilities - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Lease [Abstract]
Operating leases - Remainder of 2024	$ 769,615
Finance leases - Remainder of 2024	781,978
Operating leases - 2025	1,031,673
Finance leases - 2025
Operating leases - 2026	928,195
Finance leases - 2026
Operating leases - 2027	516,579
Finance leases - 2027
Operating leases - 2028	486,314
Finance leases - 2028
Operating leases - Thereafter	932,643
Finance leases - Thereafter
Operating leases - Total undiscounted cash flows	4,665,019
Finance leases - Total undiscounted cash flows	781,978
Less: imputed interest - Operating leases	(453,418)
Less: imputed interest - Finance leases	(19,284)
Present value of lease liabilities - Operating leases	4,211,601
Present value of lease liabilities - Finance leases	$ 762,694	$ 1,643,864

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
Intangible Assets, Net (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Intangible Assets, Net [Abstract]
Amortization expenses	$ 118,987	$ 133,450	$ 352,481	$ 374,110

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of Intangible Assets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Intangible Assets [Line Items]
Intangible assets, gross	$ 1,893,592	$ 1,855,182
Accumulated amortization	(1,386,479)	(1,013,822)
Intangible assets, net	507,113	841,360
Computer software at cost [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, gross	158,831	139,732
Sewage discharge permit [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, gross	$ 1,734,761	$ 1,715,450

Intangible Assets, Net (Detai_3

Intangible Assets, Net (Details) - Schedule of Finite-Lived Intangible Assets	Sep. 30, 2024 USD ($)
Schedule of Finite-Lived Intangible Assets [Abstract]
Remainder of 2024	$ 120,482
2025	326,168
2026	14,986
2027	9,653
2028	8,037
Thereafter	27,787
Total	$ 507,113

Acquisition of Subsidiaries (De

Acquisition of Subsidiaries (Details)									1 Months Ended				3 Months Ended		9 Months Ended			12 Months Ended
Acquisition of Subsidiaries (Details)	Dec. 12, 2023 USD ($)	Jul. 25, 2023 USD ($)	Jul. 25, 2023 CNY (¥)	Jul. 31, 2021 USD ($)	Jul. 31, 2021 CNY (¥)	Jul. 20, 2021 USD ($)	Jul. 20, 2021 CNY (¥)	Apr. 01, 2021	Jan. 29, 2023 USD ($)	Jan. 29, 2023 CNY (¥)	Jul. 23, 2021 USD ($)	Jul. 23, 2021 CNY (¥)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CNY (¥)	Sep. 30, 2023 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)	Sep. 30, 2024 CNY (¥)	Jul. 27, 2021 USD ($)	Jul. 27, 2021 CNY (¥)	Apr. 30, 2021 USD ($)	Apr. 30, 2021 CNY (¥)
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage						75.57%	75.57%	78.95%							75.57%	75.57%
Voting right and right to dividend								85%
Registered equity interests															81.56%	81.56%
Repayments of loan under agreement															$ 100,000	¥ 500,000		$ 7,410,000	¥ 48,000,000
Fixed interest													$ 2,140	$ 2,238	6,349		$ 6,896
Paid in cash															9,092,679		$ 3,799,522
Purchase price allocation of goodwill (in Dollars)															$ 1,606,518
Loan Repayment Agreement [Member]
Acquisition of Subsidiaries [Line Items]
Interest rate																		6%	6%
Maximum [Member]
Acquisition of Subsidiaries [Line Items]
Fixed interest																		$ 540,000	¥ 3,500,000
Minimum [Member]
Acquisition of Subsidiaries [Line Items]
Fixed interest																		150,000	1,000,000
Hitrans Holding [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage															75.57%	75.57%
Registered equity interests															81.56%	81.56%
Hitrans from Zhejiang Meidu Graphene Technology Co., Ltd. [Member]
Acquisition of Subsidiaries [Line Items]
Cash paid						$ 6,320,000	¥ 40,740,000
Hangzhou Juzhong Daxin Asset Management Co., Ltd. [Member]
Acquisition of Subsidiaries [Line Items]
Equity interest percentage								85%
Acquisition Agreements [Member]
Acquisition of Subsidiaries [Line Items]
Equity interest percentage								85%
Equity Interests of Hitrans [Member]
Acquisition of Subsidiaries [Line Items]
Equity interest percentage						81.56%	81.56%	85%
Juzhong Daxin [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage															54.39%	54.39%
Security deposit													1,100,000		$ 1,100,000					¥ 7,000,000	$ 1,100,000	¥ 7,000,000	$ 3,100,000	¥ 20,000,000
Registered equity interests															60%	60%
Cash paid															$ 500,000	¥ 3,000,000
Acquisition costs															780,000	5,000,000
Compensation expense															780,000	¥ 5,000,000
Juzhong Daxin [Member] \| Maximum [Member]
Acquisition of Subsidiaries [Line Items]
Security deposit													1,600,000		$ 1,600,000					10,000,000
CBAK Power [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage															21.18%	21.18%
Security deposit													$ 20,600,000		$ 20,600,000					¥ 131,000,000
Registered equity interests						60%	60%								21.56%	21.56%
Acquired ownership by cash															$ 6,320,000	¥ 40,740,000
Cash paid															500,000	3,000,000
Remitting value															20,600,000	131,000,000
Capital contributions	$ 2,435,000	$ 2,500,000	¥ 17,800,000												$ 1,700,000	¥ 11,100,000
Zhejiang Meidu Graphene Technology Co., Ltd. [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage						54.39%	54.39%
Registered equity interests						21.56%	21.56%
Acquired ownership by cash						$ 18,300,000	¥ 118,000,000
Mr. Haijun Wu [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage						2.46%	2.46%
Registered equity interests						2.50%	2.50%
New Era Group Zhejiang New Energy Materials Co., Ltd. [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage						21.05%	21.05%
Registered equity interests						15%	15%
Hitrans’s Management [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage															24.56%	24.56%
Registered equity interests															25%	25%
Pawn Co [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage															24.56%	24.56%
Registered equity interests															25%	25%
Mr. Ye [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage															22.11%	22.11%
Registered equity interests															22.50%	22.50%
Acquired ownership by cash											$ 6,320,000	¥ 40,740,000
Repayments of loan under agreement				$ 18,270,000	¥ 118,000,000
Interest incurred									$ 540,000	¥ 3,500,000
Paid in cash															$ 6,320,000	¥ 40,740,000
Meidu Graphene’s [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage															54.39%	54.39%
Registered equity interests															60%	60%
Hitrans [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage															54.39%	54.39%
Registered equity interests															60%	60%
Proceeds from loan															$ 20,600,000	¥ 131,000,000
Repayments of loan under agreement																		10,860,000	70,000,000
Repaid amount																		14,600,000	93,000,000
Interest incurred																		100,000	900,000
Hitrans Loan [Member]
Acquisition of Subsidiaries [Line Items]
Proceeds from loan															18,300,000	118,000,000
Remitting value															20,600,000	131,000,000
Repayments of loan under agreement																		$ 2,020,000	¥ 13,000,000
Lend Hitrans [Member]
Acquisition of Subsidiaries [Line Items]
Cash paid															$ 500,000	¥ 3,000,000
Mr. Junnan Ye [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage															54.39%	54.39%
Registered equity interests															60%	60%
Zhejiang Hitrans [Member]
Acquisition of Subsidiaries [Line Items]
Repaid amount									$ 18,300,000	¥ 118,000,000
Management Shareholders [Member]
Acquisition of Subsidiaries [Line Items]
Equity interests capital percentage						21.18%	21.18%
Capital contributions															$ 60,000	¥ 400,000

Acquisition of Subsidiaries (_2

Acquisition of Subsidiaries (Details) - Schedule of Aggregate Fair Values of the Assets Acquired and Liabilities	Nov. 26, 2021 USD ($)
Schedule of Aggregate Fair Values of Assets Acquired and Liabilities [Abstract]
Cash and bank	$ 7,323,654
Debts product	3,144
Trade and bills receivable, net	37,759,688
Inventories	13,616,922
Prepayments and other receivables	1,384,029
Income tax recoverable	47,138
Amount due from trustee	11,788,931
Property, plant and equipment, net	21,190,890
Construction in progress	2,502,757
Intangible assets, net	1,957,187
Prepaid land use rights, non- current	6,276,898
Leased assets, net	48,394
Deferred tax assets	1,715,998
Short term bank loan	(8,802,402)
Other short term loans – CBAK Power	(20,597,522)
Trade accounts and bills payable	(38,044,776)
Accrued expenses and other payables	(7,439,338)
Deferred government grants	(290,794)
Land appreciation tax	(464,162)
Deferred tax liabilities	(333,824)
NAV	29,642,812
Less: Waiver of dividend payable	1,250,181
Total NAV acquired	30,892,993
Non-controlling interest (24.43%)	(7,547,158)
Goodwill	1,606,518
Total identifiable net assets	$ 24,952,353

Acquisition of Subsidiaries (_3

Acquisition of Subsidiaries (Details) - Schedule of Aggregate Fair Values of the Assets Acquired and Liabilities (Parentheticals)	Nov. 26, 2021
Schedule of Aggregate Fair Values of Assets Acquired and Liabilities [Abstract]
Non-controlling interest, percentage	24.43%

Acquisition of Subsidiaries (_4

Acquisition of Subsidiaries (Details) - Schedule of Consideration Transferred to Effect the Acquisition - 9 months ended Sep. 30, 2024	USD ($)	CNY (¥)
Schedule of Consideration Transferred to Effect the Acquisition [Line Items]
Total Purchase Consideration	$ 24,952,353	¥ 158,744,376
Hitrans from Meidu Graphene [Member]
Schedule of Consideration Transferred to Effect the Acquisition [Line Items]
Total Purchase Consideration	18,547,918	118,000,000
Hitrans from Hitrans Management [Member]
Schedule of Consideration Transferred to Effect the Acquisition [Line Items]
Total Purchase Consideration	$ 6,404,435	¥ 40,744,376

Acquisition of Subsidiaries (_5

Acquisition of Subsidiaries (Details) - Schedule of Consideration Transferred to Effect the Acquisition (Parentheticals)	9 Months Ended
	Sep. 30, 2024
Hitrans from Meidu Graphene [Member]
Schedule of Consideration Transferred to Effect the Acquisition [Line Items]
Percentage of cash consideration for registered equity interest	60%
Percentage of cash consideration for paid-up capital	54.39%
Hitrans from Hitrans Management [Member]
Schedule of Consideration Transferred to Effect the Acquisition [Line Items]
Percentage of cash consideration for registered equity interest	21.56%
Percentage of cash consideration for paid-up capital	21.18%

Goodwill (Details)

Goodwill (Details)	12 Months Ended
Goodwill (Details)	Dec. 31, 2022 USD ($)
Goodwill [Member]
Goodwill [Line Items]
Impairment loss of goodwill	$ 1,556,078

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of Goodwill	9 Months Ended
Goodwill (Details) - Schedule of Goodwill	Sep. 30, 2024 USD ($)
Schedule of Goodwill [Abstract]
Balance as of January 1, 2023
Impairment of goodwill
Foreign exchange adjustment
Balance as of December 31, 2023 and September 30, 2024

Deposit Paid for Acquisition _3

Deposit Paid for Acquisition of Long-term Investments (Details) ¥ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CNY (¥)	Dec. 31, 2023 USD ($)	Sep. 27, 2023 USD ($)	Sep. 27, 2023 CNY (¥)
Deposit Paid for Acquisition of Long-term Investments [Line Items]
Purchase cost	$ 12,146,810		$ 13,665,499
Paid amount	$ 16,500,000	¥ 115.8
Nanjing CBAK [Member]
Deposit Paid for Acquisition of Long-term Investments [Line Items]
Purchase cost				$ 35,700,000	¥ 260
Shenzhen BAK Power Battery Co., Ltd. [Member]
Deposit Paid for Acquisition of Long-term Investments [Line Items]
Equity interest, percentage				5%	5%
Shenzhen BAK Battery Co., Ltd. [Member]
Deposit Paid for Acquisition of Long-term Investments [Line Items]
Equity transfer agreement, description	(i) RMB40 million (approximately $5.5 million) due prior to December 31, 2023; (ii) RMB90 million (approximately $12.4 million) due prior to September 30, 2024, and (iii) the remaining Target Equity balance of RMB130 million (approximately $17.8 million) due following SZ BAK’s successful transfer to Nanjing CBAK of the five percent (5%) equity interest in BAK SZ. Upon Nanjing CBAK having paid RMB130 million of the Target Equity, the parties shall work together to complete the registration of equity change with the local governmental authorities.

Deposit Paid for Acquisition _4

Deposit Paid for Acquisition of Long-term Investments (Details) - Schedule of Deposit Paid for Acquisition of Long-term Investments - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Deposit Paid for Acquisition of Long-term Investments [Abstract]
Investments in non-marketable equity	$ 16,500,192	$ 7,101,492

Trade and Bills Payable (Detail

Trade and Bills Payable (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Trade and Bills Payable [Abstract]
Bills receivable	$ 2.8	$ 0.3

Trade and Bills Payable (Deta_2

Trade and Bills Payable (Details) - Schedule of Trade and Bills Payable ¥ in Millions	Sep. 30, 2024 USD ($)	Sep. 29, 2024 CNY (¥)	Dec. 31, 2023 USD ($)
Schedule of Trade and Bills Payable [Abstract]
Trade payable	$ 33,866,587		$ 26,764,807
Bills payable
– Bank acceptance bills	52,812,825		55,664,768
– Letter of credit	2,792,779	¥ 9.2
Trade and bills payable	$ 89,472,191		$ 82,429,575

Loans (Details)

Loans (Details) ¥ in Millions																																			3 Months Ended		9 Months Ended			12 Months Ended
Loans (Details) ¥ in Millions	Sep. 29, 2024 USD ($)	Jun. 24, 2024 USD ($)	Apr. 09, 2024 USD ($)	Mar. 28, 2024 USD ($)	Mar. 26, 2024 USD ($)	Jan. 24, 2024 USD ($)	Aug. 09, 2023 USD ($)	Aug. 09, 2023 CNY (¥)	Aug. 03, 2023 USD ($)	Jul. 31, 2023 USD ($)	Jun. 27, 2023 USD ($)	Jun. 09, 2023 USD ($)	Apr. 20, 2023 USD ($)	Apr. 19, 2023 USD ($)	Mar. 29, 2023 USD ($)	Mar. 29, 2023 CNY (¥)	Jan. 17, 2023 USD ($)	Jan. 16, 2023 USD ($)	Jan. 16, 2023 CNY (¥)	Jan. 13, 2023	Jan. 07, 2023 USD ($)	Jan. 06, 2023 USD ($)	Jan. 05, 2023 USD ($)	Jan. 05, 2023 CNY (¥)	Dec. 27, 2022 USD ($)	Dec. 27, 2022 CNY (¥)	Nov. 16, 2022 USD ($)	Nov. 16, 2022 CNY (¥)	Nov. 08, 2022 USD ($)	Sep. 25, 2022 USD ($)	Apr. 29, 2022 USD ($)	Apr. 29, 2022 CNY (¥)	Feb. 09, 2022 USD ($)	Jan. 17, 2022 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CNY (¥)	Sep. 30, 2023 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Sep. 30, 2024 CNY (¥)	Sep. 29, 2024 CNY (¥)	Jun. 30, 2024 CNY (¥)	Jun. 24, 2024 CNY (¥)	Apr. 09, 2024 CNY (¥)	Mar. 28, 2024 CNY (¥)	Mar. 26, 2024 CNY (¥)	Jan. 24, 2024 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 CNY (¥)	Sep. 27, 2023 USD ($)	Sep. 27, 2023 CNY (¥)	Aug. 03, 2023 CNY (¥)	Jul. 31, 2023 CNY (¥)	Jun. 27, 2023 CNY (¥)	Jun. 09, 2023 CNY (¥)	Apr. 23, 2023 USD ($)	Apr. 23, 2023 CNY (¥)	Apr. 20, 2023 CNY (¥)	Apr. 19, 2023 CNY (¥)	Mar. 29, 2023 CNY (¥)	Jan. 31, 2023 USD ($)	Jan. 31, 2023 CNY (¥)	Jan. 17, 2023 CNY (¥)	Jan. 07, 2023 CNY (¥)	Jan. 06, 2023 CNY (¥)	Dec. 09, 2022 USD ($)	Dec. 09, 2022 CNY (¥)	Nov. 08, 2022 CNY (¥)	Sep. 25, 2022 CNY (¥)	Apr. 28, 2022 USD ($)	Apr. 28, 2022 CNY (¥)	Feb. 17, 2022 USD ($)	Feb. 17, 2022 CNY (¥)	Feb. 09, 2022 CNY (¥)	Jan. 17, 2022 CNY (¥)	Nov. 16, 2021 USD ($)	Nov. 16, 2021 CNY (¥)
Loans [Line Items]
Maximum borrowing amount					$ 700,000	$ 700,000						$ 600,000																	$ 1,400,000															¥ 390				¥ 5.5			¥ 5								¥ 4													¥ 10
Facility of borrowed	$ 2,100,000			$ 700,000		$ 700,000									$ 700,000														$ 1,400,000															286.5	¥ 15			¥ 5.5	¥ 5		¥ 5													¥ 5								10
Percentage of bearing interest				3.45%	4.10%	4.10%				3.15%		4.55%																	4.35%													12%	12%
Repaid amount							$ 700,000	¥ 4.8							700,000	¥ 5									$ 100,000	¥ 0.2	$ 700,000	¥ 5
Short term line of credit																																			$ 2,792,779		$ 2,792,779								¥ 9.2
Term deposit																																					13,800,000	¥ 96.8
Bills receivable amount																																			2,800,000		2,800,000															300,000
Other borrowing																																			337,147		337,147															339,552
Secured debt																																			63,227,791		63,227,791															69,445,209
Unutilized committed amount																																					1,300,000
Interest expenses																																			2,140	$ 2,238	6,349		$ 6,896
Unrelated party to loan																																										$ 100,000	¥ 0.6
Loan amount																																					100,000	¥ 0.5		$ 7,410,000	¥ 48
Jiangsu Gaochun Rural Commercial Bank [Member]
Loans [Line Items]
Short term line of credit	$ 2,100,000
Industrial and Commercial Bank of China Nanjing Gaochun Branch [Member]
Loans [Line Items]
Maximum borrowing amount														$ 1,400,000																																																	¥ 10
Facility of borrowed																																																												$ 1,400,000	¥ 10
Percentage of bearing interest														3.70%
Mr. Yunfei Li [Member]
Loans [Line Items]
Percentage of guaranteed																														100%																																											100%
Shaoxing Branch of Bank of Communications [Member]
Loans [Line Items]
Maximum borrowing amount																													$ 100,000																																											¥ 0.2
China CITIC Bank Shaoxing Branch [Member]
Loans [Line Items]
Facility of borrowed																																			700,000		$ 700,000							4.8
Percentage of bearing interest																																					4.30%	4.30%
China Citic Bank [Member]
Loans [Line Items]
Letter of credit																																																																						$ 700,000	¥ 5
China Zheshang Bank Co Ltd [Member]
Loans [Line Items]
Maximum borrowing amount																																			54,000,000		$ 54,000,000
Facility of borrowed												$ 600,000																																															¥ 4
Percentage of bearing interest					5%
Bank of China Limited [Member]
Loans [Line Items]
Maximum borrowing amount									$ 1,400,000						$ 700,000																																									¥ 10								¥ 5
Facility of borrowed					$ 700,000																																													¥ 5				$ 1,400,000	¥ 10
Percentage of bearing interest	4%								3.55%						3.65%	3.65%
Bank of China Gaochun [Member]
Loans [Line Items]
Maximum borrowing amount										$ 1,400,000																																															¥ 10
Facility of borrowed										$ 1,400,000																																															¥ 10
China Zheshang Bank Co. Ltd Shangyu [Member]
Loans [Line Items]
Facility of borrowed			$ 800,000																																40,800,000		40,800,000
Term deposit																																					25,500,000	¥ 179.1
Other borrowing																																			1,600,000		1,600,000							11.2
Secured debt																																			1,600,000		1,600,000							11.2
Qinghui Yuan [Member]
Loans [Line Items]
Facility of borrowed		$ 1,400,000																																													¥ 10
Zhejiang Shangyu Rural Commercial Bank [Member]
Loans [Line Items]
Short term debt term	1 year
Borrowings [Member]
Loans [Line Items]
Percentage of bearing interest		3%
Interest expenses																																			274,114	$ 231,575	901,850		$ 631,933
Minimum [Member]
Loans [Line Items]
Interest expenses																																								150,000	1
Maximum [Member]
Loans [Line Items]
Interest expenses																																								$ 540,000	¥ 3.5
Zheshang Bank Co., Ltd. [Member]
Loans [Line Items]
Bills receivable amount																																			2,800,000		2,800,000							19.8
Shaoxing Branch of Bank of Communications [Member]
Loans [Line Items]
Percentage of bearing interest																													4.20%
Banking Facilities [Member]
Loans [Line Items]
Facility of borrowed																																			22,800,000		$ 22,800,000																¥ 142.8
Banking Facilities [Member] \| Shaoxing Branch of Bank of Communications Co., Ltd [Member]
Loans [Line Items]
Maximum borrowing amount																																																																	$ 22,100,000	¥ 160														$ 16,600,000	¥ 120.1
Facility of borrowed																																												¥ 159.9								$ 20,100,000
Banking Facilities [Member] \| Minimum [Member]
Loans [Line Items]
Percentage of bearing interest																																					3.45%	3.45%
Banking Facilities [Member] \| Maximum [Member]
Loans [Line Items]
Percentage of bearing interest																																					3.65%	3.65%
One year term facility [Member]
Loans [Line Items]
Maximum borrowing amount																																		$ 1,400,000																																													¥ 10
Facility of borrowed																	$ 1,400,000					$ 1,400,000												$ 1,400,000																																	¥ 10		¥ 10							$ 1,400,000	¥ 10		¥ 10
Percentage of bearing interest																	129%					120%											124%	105%
Percentage of short-term loans																				4.70%		3.85%											4.94%	3.85%
Repaid amount																		$ 1,400,000	¥ 10				$ 1,400,000	¥ 10
One year term facility [Member] \| Jiangsu Gaochun Rural Commercial Bank [Member]
Loans [Line Items]
Maximum borrowing amount																														$ 1,300,000			$ 1,400,000		$ 1,200,000		$ 1,200,000									¥ 9																											¥ 9					¥ 10
Facility of borrowed																														$ 1,300,000																								$ 1,300,000	¥ 9																		¥ 9
Percentage of bearing interest																														4.81%							4.60%	4.60%
One year term facility [Member] \| Mr. Yunfei Li [Member]
Loans [Line Items]
Percentage of guaranteed																																			100%		100%							100%
Three-year term facility [Member]
Loans [Line Items]
Maximum borrowing amount																					$ 1,400,000																																															¥ 10						$ 1,700,000
Facility of borrowed													$ 1,400,000																																																	¥ 10												$ 1,500,000
Percentage of bearing interest											3.65%		102.50%																		3.95%	3.95%
Percentage of short-term loans													3.90%
Three-year term facility [Member] \| Industrial and Commercial Bank of China Nanjing Gaochun Branch [Member]
Loans [Line Items]
Maximum borrowing amount \| ¥																																																																											¥ 12
Facility of borrowed \| ¥																																																																											¥ 10
Repaid amount																															$ 1,400,000	¥ 10
Three-year term facility [Member] \| Mr. Yunfei Li [Member]
Loans [Line Items]
Facility of borrowed											$ 1,400,000																																															¥ 10
Three-year term facility [Member] \| Postal Saving Bank of China [Member]
Loans [Line Items]
Maximum borrowing amount											$ 1,400,000																																															¥ 10
Facility of borrowed																					$ 700,000																																															¥ 5
Three-year term facility [Member] \| China Zheshang Bank Co Ltd [Member]
Loans [Line Items]
Percentage of bearing interest																					3.65%
Five-year acceptance bills facilities [Member]
Loans [Line Items]
Maximum borrowing amount			$ 800,000
Percentage of bearing interest			4.05%
Five-year acceptance bills facilities [Member] \| Bank of Ningbo Co., Ltd [Member]
Loans [Line Items]
Secured debt																																			$ 10,300,000		$ 10,300,000							¥ 72
Bills Facility [Member]
Loans [Line Items]
Maximum borrowing amount		$ 1,400,000																																													¥ 10
China Zheshang Bank Co. Ltd Shangyu 1 [Member]
Loans [Line Items]
Other borrowing																																			$ 10,400,000		$ 10,400,000							¥ 72.9
Letter of Credit [Member] \| China Citic Bank [Member]
Loans [Line Items]
Letter of credit																																																																						$ 200,000	¥ 1.5
Interest rate																																																																						2.70%	2.70%

Loans (Details) - Schedule of B

Loans (Details) - Schedule of Bank Borrowings - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Bank Borrowings [Abstract]
Short-term bank borrowings	$ 25,708,098	$ 32,587,676

Loans (Details) - Schedule of F

Loans (Details) - Schedule of Facilities were also Secured by the Company’s Assets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Facilities Were Also Secured by the Company’s Assets [Line Items]
Carrying amounts	$ 63,227,791	$ 69,445,209
Pledged deposits [Member]
Schedule of Facilities Were Also Secured by the Company’s Assets [Line Items]
Carrying amounts	37,374,690	54,167,834
Term Deposits [Member]
Schedule of Facilities Were Also Secured by the Company’s Assets [Line Items]
Carrying amounts	13,788,170
Bills receivables [Member]
Schedule of Facilities Were Also Secured by the Company’s Assets [Line Items]
Carrying amounts	2,822,455	281,805
Right-of-use assets [Member]
Schedule of Facilities Were Also Secured by the Company’s Assets [Line Items]
Carrying amounts	5,223,832	5,287,708
Buildings [Member]
Schedule of Facilities Were Also Secured by the Company’s Assets [Line Items]
Carrying amounts	$ 4,018,644	$ 9,707,862

Loans (Details) - Schedule of O

Loans (Details) - Schedule of Other Short-Term Loans - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Schedule of Other Short-Term Loans [Line Items]
Advance from related parties		$ 257,243	$ 260,536
Advances from unrelated third party		79,904	79,016
Other short-term loans		337,147	339,552
Mr. Xiangqian Li, the Company’s Former CEO [Member]
Schedule of Other Short-Term Loans [Line Items]
Advance from related parties	[1]	100,000	100,000
Mr. Yunfei Li [Member]
Schedule of Other Short-Term Loans [Line Items]
Advance from related parties	[2]	157,243	160,536
Mr. Wenwu Yu [Member]
Schedule of Other Short-Term Loans [Line Items]
Advances from unrelated third party	[3]	1,401	1,385
Ms. Longqian Peng [Member]
Schedule of Other Short-Term Loans [Line Items]
Advances from unrelated third party	[3]	7,260	7,179
Suzhou Zhengyuanwei Needle Ce Co., Ltd [Member]
Schedule of Other Short-Term Loans [Line Items]
Advances from unrelated third party	[4]	$ 71,243	$ 70,452

[1] Advances from Mr. Xiangqian Li, the Company’s former CEO, was unsecured, non-interest bearing and repayable on demand. Advances from Mr. Yunfei Li, the Company’s former CEO, was unsecured, non-interest bearing and repayable on demand. Advances from unrelated third parties were unsecured, non-interest bearing and repayable on demand. In 2019, the Company entered into a short term loan agreement with Suzhou Zhengyuanwei Needle Ce Co., Ltd, an unrelated party to loan RMB0.6 million (approximately $0.1 million), bearing annual interest rate of 12%. As of September 30, 2024, loan amount of RMB0.5 million ($0.1 million) remained outstanding.

Accrued Expenses and Other Pa_3

Accrued Expenses and Other Payables (Details) - USD ($)		9 Months Ended
Accrued Expenses and Other Payables (Details) - USD ($)	Nov. 09, 2007	Sep. 30, 2024	Dec. 31, 2023	Dec. 08, 2020	Nov. 30, 2007
Accrued Expenses and Other Payables [Line Items]
Liquidated damages amount		$ 1,051,000
Liquidated damages		$ 159,000	$ 159,000		$ 561,174
Sale of shares of common stock (in Shares)		217,955
Price per share (in Dollars per share)				$ 5.18
Registration Rights Agreement [Member]
Accrued Expenses and Other Payables [Line Items]
Liquidated damages
Private Placement [Member]
Accrued Expenses and Other Payables [Line Items]
Gross proceeds	$ 13,650,000
Sale of shares of common stock (in Shares)	3,500,000
Price per share (in Dollars per share)	$ 3.9
Cash fee	$ 819,000
Liquidated damages, description		(a) 1.5% of the aggregate purchase price paid by such investor for the shares it purchased on the one month anniversary of the Effectiveness Deadline; (b) an additional 1.5% of the aggregate purchase price paid by such investor every thirtieth day thereafter (pro rated for periods totaling less than thirty days) until the earliest of the effectiveness of the registration statement, the ten-month anniversary of the Effectiveness Deadline and the time that the Company is no longer required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule 144 without volume limitations; and (c) 0.5% of the aggregate purchase price paid by such investor for the shares it purchased in the Company’s November 2007 private placement on each of the following dates: the ten-month anniversary of the Effectiveness Deadline and every thirtieth day thereafter (prorated for periods totaling less than thirty days), until the earlier of the effectiveness of the registration statement and the time that the Company no longer is required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule 144 without volume limitations. Such liquidated damages would bear interest at the rate of 1% per month (prorated for partial months) until paid in full.

Accrued Expenses and Other Pa_4

Accrued Expenses and Other Payables (Details) - Schedule of Accrued Expenses and Other Payables - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Schedule of Accrued Expenses and Other Payables [Abstract]
Construction costs payable		$ 9,214,798	$ 15,571,808
Equipment purchase payable		12,146,810	13,665,499
Liquidated damages	[1]	1,210,119	1,210,119
Accrued staff costs		4,174,522	3,386,142
Customer deposits		3,130,200	2,875,131
Deferred revenue		784,000	784,000
Accrued operating expenses		1,710,063	2,005,976
Dividend payable to non-controlling interest (Note 18)		1,283,507	1,256,745
Other tax payables		1,085,745	775,754
Other payables		405,144	461,366
Total Accrued expenses and other payables		$ 35,144,908	$ 41,992,540

[1] On August 15, 2006, the SEC declared effective a post-effective amendment that the Company had filed on August 4, 2006, terminating the effectiveness of a resale registration statement on Form SB-2 that had been filed pursuant to a registration rights agreement with certain shareholders to register the resale of shares held by those shareholders. The Company subsequently filed Form S-1 for these shareholders. On December 8, 2006, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2006 (the “2006 Form 10-K”). After the filing of the 2006 Form 10-K, the Company’s previously filed registration statement on Form S-1 was no longer available for resale by the selling shareholders whose shares were included in such Form S-1. Under the registration rights agreement, those selling shareholders became eligible for liquidated damages from the Company relating to the above two events totaling approximately $1,051,000. As of December 31, 2023 and September 30, 2024, no

Balances and Transactions wit_3

Balances and Transactions with Related Parties (Details) ¥ in Millions			9 Months Ended
	Sep. 27, 2023 USD ($)	Sep. 27, 2023 CNY (¥)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
Balances and Transactions with Related Parties [Line Items]
Currently interest holds percentage	97%	97%
Repayment of related party (in Dollars)				$ 259,960
Zhengzhou BAK Battery Co., Ltd [Member]
Balances and Transactions with Related Parties [Line Items]
Repayment of related party (in Dollars)			$ 1,000,000
Zhejiang Shengyang Renewable Resources Technology Co Ltd [Member]
Balances and Transactions with Related Parties [Line Items]
Purchase price	$ 3,900,000	¥ 28.6
Zhejiang Shengyang [Member]
Balances and Transactions with Related Parties [Line Items]
Equity interest percentage	26%	26%
Fuzhou BAK Battery Co., Ltd. [Member]
Balances and Transactions with Related Parties [Line Items]
Equity interest percentage			51%
Zhengzhou BAK Electronics Co., Ltd. [Member]
Balances and Transactions with Related Parties [Line Items]
Equity interest percentage			95%

Balances and Transactions wit_4

Balances and Transactions with Related Parties (Details) - Schedule of Principal Related Parties Transactions	9 Months Ended
	Sep. 30, 2024
New Era Group Zhejiang New Energy Materials Co., Ltd. [Member]
Schedule of Principal Related Parties Transactions [Line Items]
Relationship with the Company	Shareholder of company’s subsidiary
Zhengzhou BAK Battery Co., Ltd [Member]
Schedule of Principal Related Parties Transactions [Line Items]
Relationship with the Company	Note a	[1]
Shenzhen BAK Battery Co., Ltd (“SZ BAK”) [Member]
Schedule of Principal Related Parties Transactions [Line Items]
Relationship with the Company	Former subsidiary and refer to Note b	[2]
Shenzhen BAK Power Battery Co., Ltd (“BAK SZ”) [Member]
Schedule of Principal Related Parties Transactions [Line Items]
Relationship with the Company	Former subsidiary and refer to Note b	[2]
Zhejiang Shengyang Renewable Resources Technology Co., Ltd. [Member]
Schedule of Principal Related Parties Transactions [Line Items]
Relationship with the Company	Note c	[3]
Fuzhou BAK Battery Co., Ltd [Member]
Schedule of Principal Related Parties Transactions [Line Items]
Relationship with the Company	Note d	[4]
Zhengzhou BAK Electronics Co., Ltd [Member]
Schedule of Principal Related Parties Transactions [Line Items]
Relationship with the Company	Note e	[5]

[1] Mr. Xiangqian Li, the Company’s former CEO, is a director of Zhengzhou BAK Battery Co., Ltd. Mr. Xiangqian Li is a director of Shenzhen BAK Battery Co., Ltd and Shenzhen BAK Power Battery Co., Ltd On September 27, 2023, Hitrans entered into an Equity Transfer Contract (the “Equity Transfer Contract”) with Mr. Shengyang Xu, pursuant to which Hitrans will initially acquire a 26% equity interest in Zhejiang Shengyang Renewable Resources Technology Co., Ltd. (“Zhejiang Shengyang”) from Mr. Xu, an individual who currently holds 97% of Zhejiang Shengyang, for a price of RMB28.6 million (approximately $3.9 million) (the “Initial Acquisition”). Neither Mr. Xu, nor Zhejiang Shengyang is related to the Company. Zhengzhou BAK Battery Co., Ltd has 51% equity interest in Fuzhou BAK Battery Co., Ltd. Zhengzhou BAK Battery Co., Ltd is a wholly owned subsidiary of BAK SZ. Mr. Xiangqian Li, the Company’s former CEO, is a director of BAK SZ, which has 95% equity interests in Zhengzhou BAK Electronics Co., Ltd..

Balances and Transactions wit_5

Balances and Transactions with Related Parties (Details) - Schedule of Related Party Transactions - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Purchase of batteries from Zhengzhou BAK Battery Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions	$ 24,595	$ 7,554,266	$ 7,036,768	$ 11,057,190
Purchase of materials from Zhejiang Shengyang Renewable Resources Technology Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions	1,419,467	3,778,670	4,792,917	9,008,190
Sales of batteries to Fuzhou BAK Battery Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions	155		76,076
Sales of cathode raw materials to Zhengzhou BAK Battery Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions	5,166,669	5,822,065	14,183,130	22,815,451
Sales of cathode raw materials to Zhengzhou BAK Electronics Co., Ltd. [Member]
Related Party Transaction [Line Items]
Related party transactions	$ 186,764	$ 126,287	$ 337,115	$ 264,144

Balances and Transactions wit_6

Balances and Transactions with Related Parties (Details) - Schedule of Receivables from a Former Subsidiary, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Other Receivables, Net, Current [Abstract]
Receivables from Shenzhen BAK Power Battery Co., Ltd	$ 7,580	$ 74,946
Less: Allowance for credit losses
Total	$ 7,580	$ 74,946

Balances and Transactions wit_7

Balances and Transactions with Related Parties (Details) - Schedule of Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2024 USD ($)
Accounts Receivable, after Allowance for Credit Loss, Current [Abstract]
Balance at beginning
Current period provision, net
Foreign exchange adjustment
Balance at ending

Balances and Transactions wit_8

Balances and Transactions with Related Parties (Details) - Schedule of Other Balances Due From/ (to) Related Parties - USD ($)		9 Months Ended		12 Months Ended
		Sep. 30, 2024		Dec. 31, 2023
Trade receivable, net – Zhengzhou BAK Battery Co., Ltd. [Member]
Related Party Transaction [Line Items]
Related party transactions	[1]	$ 4,921,121		$ 12,441,715
Trade receivable, net – Zhengzhou BAK Electronics Co., Ltd. [Member]
Related Party Transaction [Line Items]
Related party transactions	[2]	215,896		226,143
Bills receivable – Issued by Zhengzhou BAK Battery Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions	[3]	9,957
Bills receivable – Issued by Zhengzhou BAK Electronics Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions	[4]			47,767
Prepayment to supplier - Zhengzhou BAK Battery Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions	[5]	3,898,336
Trade payable, net – Zhengzhou BAK Battery Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions	[6]		[5]	803,685
Trade payable, net – Zhejiang Shengyang Renewable Resources Technology Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions	[7]	3,500,853	[6]	3,489,324
Deposit paid for acquisition of long-term investments – Shenzhen BAK Power Battery Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transactions		16,500,192		7,101,492
Dividend payable to non-controlling interest of Hitrans [Member]
Related Party Transaction [Line Items]
Related party transactions		$ 1,283,507		$ 1,256,745

[1] Representing trade receivables from sales of cathode raw materials to Zhengzhou BAK Battery Co., Ltd. Up to the date of this report, Zhengzhou BAK Battery Co., Ltd. repaid $1.0 million to the Company. Representing the prepayments to Zhengzhou BAK Battery Co., Ltd for purchase of batteries. Representing trade payables on purchase of batteries from Zhengzhou BAK Battery Co., Ltd. Representing trade payables on purchase of cathode raw materials from Zhejiang Shengyang Renewable Resources Technology Co., Ltd.

Balances and Transactions wit_9

Balances and Transactions with Related Parties (Details) - Schedule of Payables to a Former Subsidiary - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Shenzhen BAK Power Battery Co., Ltd [Member]
Related Party Transaction [Line Items]
Payables to Shenzhen BAK Power Battery Co., Ltd	$ (407,560)	$ (411,111)

Deferred Government Grants (Det

Deferred Government Grants (Details) $ in Millions						12 Months Ended
Deferred Government Grants (Details) $ in Millions	Nov. 02, 2023 USD ($)	Nov. 02, 2023 CNY (¥)	Jun. 23, 2020 USD ($)	Jun. 23, 2020 CNY (¥)	Oct. 17, 2014 CNY (¥)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)
Deferred Government Grants [Abstract]
Subsidy received					¥ 46,150,000
Amount received			$ 1.6	¥ 10,000,000
Costs incurred			3.2	20,000,000
Construction works			$ 2.7	¥ 17,100,000
Other income						$ 1.6	¥ 10,000,000
Subsidy						$ 5.9	¥ 37,100,000
Development cost	$ 1.2	¥ 8,400,000

Deferred Government Grants (D_2

Deferred Government Grants (Details) - Schedule of Deferred Government Grants - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Deferred Government Grants [Abstract]
Total government grants	$ 6,278,736	$ 6,578,863
Less: Current portion	(499,861)	(375,375)
Non-current portion	$ 5,778,875	$ 6,203,488

Deferred Government Grants (D_3

Deferred Government Grants (Details) - Schedule of Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Condensed Financial Statements, Captions [Line Items]
Total	$ 192,163	$ 75,318	$ 839,155	$ 1,408,280
Cost of Revenues [Member]
Condensed Financial Statements, Captions [Line Items]
Total	108,169	65,040	324,569	1,140,893
General and Administrative Expenses [Member]
Condensed Financial Statements, Captions [Line Items]
Total	9,443	9,337	28,214	28,878
Research and Development Expenses [Member]
Condensed Financial Statements, Captions [Line Items]
Total	4,124	4,078	12,322	12,612
Other income (expenses), net [Member]
Condensed Financial Statements, Captions [Line Items]
Total	$ 70,427	$ (3,137)	$ 474,050	$ 225,897

Product Warranty Provisions (De

Product Warranty Provisions (Details) - Schedule of Product Warranty Liability - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule of Product Warranty Liability [Abstract]
Balance at beginning of year	$ 546,444	$ 476,828
Warranty costs incurred	(270,737)	(16,359)
Provision for the year	148,627	66,182
Foreign exchange adjustment	3,115	19,793
Balance at end of year	427,449	546,444
Less: Current portion	(17,099)	(23,870)
Non-current portion	$ 410,350	$ 522,574

Income Taxes, Deferred Tax As_3

Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($)		3 Months Ended		9 Months Ended
	Dec. 31, 2017	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Line Items]
Income tax rate percentage		21%	21%	21%	21%
Tax rate				15%
Net operating loss carry forwards (in Dollars)		$ 73,320,927		$ 73,320,927		$ 65,349,412
Capital gains recognized (in Dollars)				$ 103,478,448
CBAK Power [Member]
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Line Items]
Foreign profit tax rate				15%
High-New Technology Enterprise [Member]
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Line Items]
Foreign profit tax rate				15%
U.S. Federal [Member] \| Maximum [Member]
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Line Items]
Income tax rate percentage	35%
U.S. Federal [Member] \| Minimum [Member]
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Line Items]
Income tax rate percentage	21%
U.S. Entity [Member]
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Line Items]
Net operating loss carry forwards (in Dollars)		$ 102,293		$ 102,293		$ 103,580,741
Hong Kong [Member]
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Line Items]
Foreign profit tax rate				16.50%
PRC Tax [Member]
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Line Items]
Foreign profit tax rate				25%

Income Taxes, Deferred Tax As_4

Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) - Schedule of Income Taxes Credit (Expenses) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
PRC income tax:
Current income tax	$ 339,287		$ 2,188,800
Deferred income tax expenses (credit)		(305,431)		(1,015,626)
Total	$ 339,287	$ (305,431)	$ 2,188,800	$ (1,015,626)

Income Taxes, Deferred Tax As_5

Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) - Schedule of Provision for Income Taxes Determined at the Statutory Income Tax Rate - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Abstract]
Income (loss) before income taxes	$ (346,252)	$ 5,458,717	$ 17,098,920	$ (395,187)
United States federal corporate income tax rate	21%	21%	21%	21%
Income tax credit computed at United States statutory corporate income tax rate	$ (72,713)	$ 1,146,331	$ 3,590,773	$ (82,989)
Reconciling items:
Rate differential for PRC earnings	(6,850)	233,423	756,176	51,139
Tax effect of entity at preferential tax rate	140,894	333,663	(2,191,866)	386,649
Non-taxable (income) expenses	24,551	51,741	323,077	149,861
Share based payments	12,190	27,399	56,031	201,565
Over (under) provision of tax loess	(446)		(218,623)
Utilization of tax losses	(3,864)		(1,894,773)
Valuation allowance on deferred tax assets	245,525	(2,097,988)	1,768,005	(1,721,851)
Income tax expenses (credit)	$ 339,287	$ (305,431)	$ 2,188,800	$ (1,015,626)

Income Taxes, Deferred Tax As_6

Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Deferred tax assets
Trade receivable	$ 984,723	$ 1,156,095
Inventories	910,152	2,942,702
Property, plant and equipment	2,356,400	2,398,035
Non-marketable equity securities	159,205	157,432
Equity method investment	357,633	380,982
Intangible assets	133,656	31,601
Accrued expenses, payroll and others	625,120	541,665
Provision for product warranty	106,862	136,611
Net operating loss carried forward	38,096,824	36,103,945
Valuation allowance	(43,730,575)	(43,645,828)
Deferred tax assets, non-current		203,240
Deferred tax liabilities, non-current
Long-lived assets arising from acquisitions		$ 203,240

Statutory Reserves (Details)

Statutory Reserves (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Statutory Reserves [Line Items]
Statutory reserve	$ 1,230,511	$ 1,230,511
PRC Statutory Reserve [Member]
Statutory Reserves [Line Items]
Reserves percentage	50%

Employee Benefit Plan (Details)

Employee Benefit Plan (Details)	3 Months Ended				9 Months Ended
Employee Benefit Plan (Details)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CNY (¥)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 CNY (¥)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CNY (¥)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 CNY (¥)
Employee Benefit Plan [Abstract]
Total employee benefits	$ 1,502,916	¥ 10,772,064	$ 499,734	¥ 3,632,725			$ 1,664,263	¥ 11,695,107
Employee benefits expensed					$ 4,074,966	¥ 29,309,601

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

Aug. 22, 2023

Apr. 11, 2023

Feb. 08, 2021

Jun. 12, 2015

Nov. 29, 2021

Oct. 23, 2020

Jun. 30, 2017

Dec. 31, 2016

Apr. 19, 2016

Jun. 30, 2015

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Jun. 30, 2024

Dec. 31, 2023

Share-Based Compensation [Line Items]

Aggregate restricted shares (in Shares)

40,000

894,000

3,000

10,000

220,000

Common stock par value (in Dollars per share)

$ 0.001

Fair value price per share (in Dollars per share)

$ 2.68

Non-cash share based compensation expense

$ 266,815

$ 959,833

Aggregate number of shares (in Shares)

8,939,976

Option exercise price (in Dollars per share)

$ 1.96

Fair value of volatility

106.59%

Fair value of risk free interest rate

3.51%

Fair value dividend rate

Share-based compensation expense

$ 51,081

$ 96,301

$ 238,190

919,135

Option shares (in Shares)

160,000

3,230,128

3,314,128

Option exercise price per share (in Dollars per share)

$ 0.8681

Estimated life

5 years 9 months 29 days

Unrecognized stock-based compensation

$ 27,121

Market value price per share (in Dollars per share)

$ 1.25

Intrinsic value of exercisable stock options

[1]

2015 Equity Incentive Plan [Member]

Share-Based Compensation [Line Items]

Aggregate restricted shares (in Shares)

10,000,000

Restricted Shares Granted on June 30, 2015 [Member]

Share-Based Compensation [Line Items]

Aggregate restricted shares (in Shares)

690,000

Unrecognized stock-based compensation (in Shares)

1,667

Restricted Stock [Member]

Share-Based Compensation [Line Items]

Aggregate restricted shares (in Shares)

230,000

3,000

Common stock par value (in Dollars per share)

$ 0.001

Fair value price per share (in Dollars per share)

$ 0.88

$ 0.95

$ 3.24

Unrecognized stock-based compensation (in Shares)

4,167

Non-cash share based compensation expense

6,529

Option exercise price per share (in Dollars per share)

$ 0.978

Fair value of grant date

$ 56,521

Restricted shares granted on April 19, 2016 [Member]

Share-Based Compensation [Line Items]

Aggregate restricted shares (in Shares)

10,000

Restricted Shares Granted on October 23, 2020 [Member]

Share-Based Compensation [Line Items]

Aggregate restricted shares (in Shares)

100,000

Fair value per share (in Shares)

Restricted Share Units Granted on October 23, 2020 [Member]

Share-Based Compensation [Line Items]

Non-cash share based compensation expense

Restricted Stock Units (RSUs) [Member]

Share-Based Compensation [Line Items]

Unrecognized stock-based compensation

Fair value of volatility

106.34%

Fair value of risk free interest rate

4.47%

Fair value dividend rate

Fair value of stock option amount

838,190

$ 838,190

Estimated life

5 years 9 months 29 days

Stock Option [Member]

Share-Based Compensation [Line Items]

Aggregate restricted shares (in Shares)

460,000

Aggregate number of shares (in Shares)

2,750,002

Intrinsic value of exercisable stock options

Employees Stock Ownership Program on November 29, 2021 [Member]

Share-Based Compensation [Line Items]

Fair value of volatility

106.41%

Fair value of risk free interest rate

1.26%

Fair value dividend rate

Share-based compensation expense

Restricted Share Units Granted and Stock Ownership Program on April 11, 2023 [Member]

Share-Based Compensation [Line Items]

Unrecognized stock-based compensation (in Shares)

131,460

Restricted Share Units Granted and Stock Ownership Program on August 22, 2023 [Member]

Share-Based Compensation [Line Items]

Non-cash share based compensation expense

6,968

34,169

Options [Member]

Share-Based Compensation [Line Items]

Unrecognized stock-based compensation

$ 1,328,299

Options [Member] | Restricted Stock Units (RSUs) [Member]

Share-Based Compensation [Line Items]

Non-cash share based compensation expense

$ 28,625

$ 34,169

Director [Member]

Share-Based Compensation [Line Items]

Aggregate restricted shares (in Shares)

500,000

Fair value of volatility

106.41%

Fair value of risk free interest rate

1.26%

Fair value dividend rate

Director [Member] | Stock Option [Member]

Share-Based Compensation [Line Items]

Fair value of stock option (in Shares)

350,000

Director [Member] | Employees Stock Ownership Program on November 29, 2021 [Member]

Share-Based Compensation [Line Items]

Fair value of stock option amount

$ 479,599

Executive Officer and Director [Member]

Share-Based Compensation [Line Items]

Aggregate number of shares (in Shares)

350,000

Executive Officer and Director [Member] | Restricted Stock [Member]

Share-Based Compensation [Line Items]

Option shares (in Shares)

2,124,000

Officer [Member]

Share-Based Compensation [Line Items]

Fair value of stock option amount

2,805,624

$ 2,805,624

Share-based compensation expense

Officer [Member] | Stock Option [Member]

Share-Based Compensation [Line Items]

Fair value of stock option (in Shares)

2,400,002

[1] The
intrinsic value of the stock options at September 30, 2024 is the amount by which the market value of the Company’s common stock
of $1.25 as of September 30, 2024 exceeds the average exercise price of the option. As of September30, 2024, the intrinsic value
of the outstanding and exercisable stock options was nil

Share-Based Compensation (Det_2

Share-Based Compensation (Details) - Schedule of Non-Vested Restricted Share - Restricted Stock Units (RSUs) [Member] - shares	4 Months Ended	9 Months Ended
	Dec. 31, 2023	Sep. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Non-vested share units as of August 22, 2023		20,000
Granted	40,000
Vested	(20,000)	(20,000)
Forfeited
Non-vested share units as of	20,000

Share-Based Compensation (Det_3

Share-Based Compensation (Details) - Schedule of Stock-Based Compensation Plans - USD ($)		9 Months Ended	12 Months Ended
		Sep. 30, 2024	Dec. 31, 2023
Schedule of Stock-Based Compensation Plans [Abstract]
Number of Shares, Granted
Average Exercise Price per Share, Granted
Aggregate Intrinsic Value, Granted	[1]
Weighted Average Remaining Contractual Term in Years, Granted
Number of Shares, Exercised
Average Exercise Price per Share, Exercised
Aggregate Intrinsic Value, Exercised	[1]
Weighted Average Remaining Contractual Term in Years, Exercised
Number of Shares, Forfeited		(84,000)
Average Exercise Price per Share, Forfeited		$ 0.98
Aggregate Intrinsic Value, Forfeited	[1]
Weighted Average Remaining Contractual Term in Years, Forfeited
Number of Shares, Outstanding, Balance		3,230,128	3,314,128
Average Exercise Price per Share, Outstanding, Balance		$ 1.37	$ 1.3
Aggregate Intrinsic Value, Outstanding, Balance	[1]
Weighted Average Remaining Contractual Term in Years, Outstanding, Balance		3 years 7 months 6 days	4 years 3 months 18 days
Number of Shares, Exercisable, Balance		1,042,458	546,338
Average Exercise Price per Share, Exercisable, Balance		$ 1.5	$ 1.96
Aggregate Intrinsic Value, Exercisable, Balance	[1]
Weighted Average Remaining Contractual Term in Years, Exercisable, Balance		3 years 4 months 24 days	3 years 8 months 12 days

[1] The intrinsic value of the stock options at September 30, 2024 is the amount by which the market value of the Company’s common stock of $1.25 as of September 30, 2024 exceeds the average exercise price of the option. As of September30, 2024, the intrinsic value of the outstanding and exercisable stock options was nil

Income Per Share (Details)

Income Per Share (Details)	Sep. 30, 2024 shares
2015 Plan [Member] \| Restricted Stock [Member]
Income (Loss) Per Share [Line Items]
Unvested restricted shares	5,834

Income Per Share (Details) - Sc

Income Per Share (Details) - Schedule of Earnings Per Share, Basic and Diluted - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Earnings Per Share, Basic and Diluted [Abstract]
Net income (loss)	$ (685,539)	$ 5,764,148	$ 14,910,120	$ 620,439
Add: Net loss attributable to non-controlling interests	703,186	570,644	1,389,439	1,699,008
Net income attributable to shareholders of CBAK Energy Technology, Inc.	$ 17,647	$ 6,334,792	$ 16,299,559	$ 2,319,447
Weighted average shares outstanding – basic (note)	89,931,617	89,473,026	89,929,477	89,171,988
Dilutive unvested restricted stock	298,232	431,293	337,954	410,413
Weighted average shares outstanding - diluted	90,229,849	89,904,319	90,267,431	89,582,401
Income per share
- Basic	$ 0	$ 0.07	$ 0.18	$ 0.03
- Diluted	$ 0	$ 0.07	$ 0.18	$ 0.03

Warrants (Details)

Warrants (Details) - USD ($) $ / shares in Units, $ in Thousands			9 Months Ended
	Feb. 08, 2021	Dec. 08, 2020	Sep. 30, 2024
Warrants [Line Items]
Stock issued during period, shares	8,939,976
Common stock price	$ 7.83
Warrants issued to purchase common stock		3,795,920
Warrants exercise price		$ 6.46
Class of warrants exercisable term	45 months
Series A-1 warrants [Member]
Warrants [Line Items]
Warrants issued to purchase common stock	4,469,988
Warrants exercise price	$ 7.67
Series B Warrants [Member]
Warrants [Line Items]
Warrants issued to purchase common stock	4,469,988
Warrants exercise price	$ 7.83
Series A-2 warrants [Member]
Warrants [Line Items]
Warrants issued to purchase common stock	2,234,992
Warrants exercise price	$ 7.67
Placement Agent Warrants [Member]
Warrants [Line Items]
Warrants issued to purchase common stock	446,999	379,592
Warrants exercise price	$ 9.204	$ 6.475
Offering expenses	$ 5,000	$ 3,810
IPO [Member] \| Common Stock [Member]
Warrants [Line Items]
Stock issued during period, shares		9,489,800
Common stock price		$ 5.18
Gross proceeds from stock issuance		$ 49,000
Securities Purchase Agreement [Member]
Warrants [Line Items]
Stock issued during period, shares	8,939,976
Common stock price	$ 7.83
Securities Purchase Agreement [Member] \| Common Stock [Member]
Warrants [Line Items]
Warrants exercise price		$ 6.475
Placement Agent Warrants [Member]
Warrants [Line Items]
Warrants issued to purchase common stock			446,999
Warrants exercise price			$ 9.204
Gross proceeds from private placement			$ 70,000
Offering expenses			$ 5,000
Placement Agent Warrants [Member] \| Series A-1 warrants [Member]
Warrants [Line Items]
Warrants issued to purchase common stock	4,469,988

Warrants (Details) - Schedule o

Warrants (Details) - Schedule of Warrants Issued	Dec. 31, 2023
Market price per share [Member] \| Warrant Issued 2020 Financing [Member] \| Investor Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input
Market price per share [Member] \| Warrant Issued 2020 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	1.05
Market price per share [Member] \| Warrant Issued 2021 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	1.05
Market price per share [Member] \| Warrant Issued 2021 Financing [Member] \| Investor Warrants Series A1 [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	1.05
Exercise price [Member] \| Warrant Issued 2020 Financing [Member] \| Investor Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input
Exercise price [Member] \| Warrant Issued 2020 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	6.475
Exercise price [Member] \| Warrant Issued 2021 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	9.204
Exercise price [Member] \| Warrant Issued 2021 Financing [Member] \| Investor Warrants Series A1 [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	7.67
Risk free rate [Member] \| Warrant Issued 2020 Financing [Member] \| Investor Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input
Risk free rate [Member] \| Warrant Issued 2020 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	5.3
Risk free rate [Member] \| Warrant Issued 2021 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	5.1
Risk free rate [Member] \| Warrant Issued 2021 Financing [Member] \| Investor Warrants Series A1 [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	5.1
Dividend yield [Member] \| Warrant Issued 2020 Financing [Member] \| Investor Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input
Dividend yield [Member] \| Warrant Issued 2020 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	0
Dividend yield [Member] \| Warrant Issued 2021 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	0
Dividend yield [Member] \| Warrant Issued 2021 Financing [Member] \| Investor Warrants Series A1 [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	0
Expected term/ Contractual life [Member] \| Warrant Issued 2020 Financing [Member] \| Investor Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input
Expected term/ Contractual life [Member] \| Warrant Issued 2020 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	0.4
Expected term/ Contractual life [Member] \| Warrant Issued 2021 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	0.6
Expected term/ Contractual life [Member] \| Warrant Issued 2021 Financing [Member] \| Investor Warrants Series A1 [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	0.6
Expected volatility [Member] \| Warrant Issued 2020 Financing [Member] \| Investor Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input
Expected volatility [Member] \| Warrant Issued 2020 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	53.9
Expected volatility [Member] \| Warrant Issued 2021 Financing [Member] \| Placement Agent Warrants [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	60.3
Expected volatility [Member] \| Warrant Issued 2021 Financing [Member] \| Investor Warrants Series A1 [Member]
Schedule of Warrants Issued [Line Items]
Outstanding Warrants Measurement Input	63

Warrants (Details) - Schedule_2

Warrants (Details) - Schedule of the Warrants Liability Measured at Fair Value on a Recurring Basis - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule of the Warrants Liability Measured at Fair Value on a Recurring Basis [Abstract]
Balance at the beginning of the year/ period		$ 136,000
Warrants issued to institution investors
Warrants issued to placement agent
Warrants redeemed
Fair value change of the issued warrants included in earnings		(136,000)
Balance at end of year/ period

Warrants (Details) - Schedule_3

Warrants (Details) - Schedule of Warrant Activity - Warrant [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Class of Warrant or Right [Line Items]
Number of Warrants, Outstanding beginning balance \| shares	5,296,579
Average Exercise Price, Outstanding beginning balance \| $ / shares	$ 7.71
Weighted Average Remaining Contractual Term in Years, Outstanding beginning balance	7 months 6 days
Number of Warrants, Exercisable beginning Balance \| shares	5,296,579
Average Exercise Price, Exercisable beginning Balance \| $ / shares	$ 7.71
Weighted Average Remaining Contractual Term in Years, Exercisable beginning Balance,	7 months 6 days
Number of Warrants, Granted \| shares
Average Exercise Price, Granted \| $ / shares
Weighted Average Remaining Contractual Term in Years, Granted
Number of Warrants, Exercised \| shares
Average Exercise Price, Exercised \| $ / shares
Weighted Average Remaining Contractual Term in Years, Exercised
Number of Warrants, Expired \| shares	(5,296,579)
Average Exercise Price, Expired \| $ / shares	$ 7.71
Weighted Average Remaining Contractual Term in Years, Expired
Number of Warrants, Outstanding Ending balance \| shares
Average Exercise Price, Outstanding Ending balance \| $ / shares
Weighted Average Remaining Contractual Term in Years, Outstanding Ending balance
Number of Warrants, Exercisable Ending balance \| shares
Average Exercise Price, Exercisable Ending balance \| $ / shares
Weighted Average Remaining Contractual Term in Years, Exercisable Ending balance

Commitments and Contingencies_2

Commitments and Contingencies (Details)	1 Months Ended	9 Months Ended		12 Months Ended
Commitments and Contingencies (Details)	Aug. 31, 2021 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CNY (¥)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 CNY (¥)	Aug. 31, 2021 CNY (¥)
Commitments and Contingencies [Line Items]
Plaintiff sought a total amount				$ 1,613,984	¥ 10,257,030
Equipment expense				1,427,515	9,072,000
Interest amount				$ 186,469	¥ 1,185,030
Purchase commitment amount	$ 2,400,000					¥ 15,120,000
Payment percentage	15%
CBAK Power [Member]
Commitments and Contingencies [Line Items]
Equipment expense		$ 2,200,000	¥ 15,120,000
Purchase commitment amount	$ 2,400,000					¥ 15,120,000

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Contracted Capital Commitments - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Other Commitments [Line Items]
Total contracted capital commitments	$ 283,597,239	$ 300,099,339
For construction of buildings [Member]
Other Commitments [Line Items]
Total contracted capital commitments	2,668,538	1,104,571
For purchases of equipment [Member]
Other Commitments [Line Items]
Total contracted capital commitments	25,543,391	31,437,525
Capital injection [Member]
Other Commitments [Line Items]
Total contracted capital commitments	$ 255,385,310	$ 267,557,243

Concentrations and Credit Ris_2

Concentrations and Credit Risk (Details) - Schedule of Concentration Risk - USD ($)	3 Months Ended				9 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023
Customer Concentration Risk [Member] \| Customer A [Member] \| Revenue Benchmark [Member]
Schedule of Concentration Risk [Line Items]
Net revenue	$ 8,581,026			[1]	$ 15,584,538			[1]
Concentration risk percentage	19.20%			[1]	10.30%			[1]
Customer Concentration Risk [Member] \| Customer A [Member] \| Trade Receivable [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage					29.40%				27.70%
Net trade receivable	$ 7,249,519				$ 7,249,519				$ 7,239,247
Customer Concentration Risk [Member] \| Customer B [Member] \| Revenue Benchmark [Member]
Schedule of Concentration Risk [Line Items]
Net revenue	$ 9,061,625		$ 21,227,599		$ 57,550,494		$ 45,852,359
Concentration risk percentage	20.30%		33.50%		38.10%		30.90%
Customer Concentration Risk [Member] \| Customer C [Member] \| Revenue Benchmark [Member]
Schedule of Concentration Risk [Line Items]
Net revenue			$ 8,380,509
Concentration risk percentage			13.20%
Customer Concentration Risk [Member] \| Zhengzhou BAK Battery Co., Ltd [Member] \| Revenue Benchmark [Member]
Schedule of Concentration Risk [Line Items]
Net revenue	$ 5,166,670			[1]
Concentration risk percentage	11.60%			[1]		[1]	15.40%
Net trade receivable		[1]	$ 22,815,451			[1]	$ 22,815,451
Customer Concentration Risk [Member] \| Zhengzhou BAK Battery Co., Ltd [Member] \| Trade Receivable [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage					19.90%				47.50%
Net purchase					$ 4,921,121				$ 12,441,715
Supplier Concentration Risk [Member] \| Net Purchase [Member] \| Supplier A [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage	11.90%			[2]		[2]	13.80%
Net purchase	$ 3,504,195			[2]		[2]	$ 15,284,263
Supplier Concentration Risk [Member] \| Net Purchase [Member] \| Supplier B [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage	12%			[2]
Net purchase	$ 3,548,023			[2]
Supplier Concentration Risk [Member] \| Net Purchase [Member] \| Supplier C [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage			13.40%
Net purchase			$ 6,391,095
Supplier Concentration Risk [Member] \| Net Purchase [Member] \| Zhengzhou BAK Battery Co., Ltd [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage			15.80%	[2]
Net purchase			$ 7,554,266	[2]
Supplier Concentration Risk [Member] \| Trade Payable [Member] \| Supplier B [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage					15.20%				10.10%
Trade payable	5,149,724				$ 5,149,724				$ 2,689,740
Supplier Concentration Risk [Member] \| Trade Payable [Member] \| Zhejiang Shengyang Renewable Resources Technology Co., Ltd [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage					10.30%				13%
Trade payable	$ 3,500,853				$ 3,500,853				$ 3,489,324

[1] Comprised less than 10% of net revenue for the respective period. Comprised less than 10% of net purchase for the respective period.

Segment Information (Details)

Segment Information (Details)	9 Months Ended
Segment Information (Details)	Sep. 30, 2024
Segment Information [Abstract]
Number of operating segments	2

Segment Information (Details) -

Segment Information (Details) - Schedule of Operating Decision Maker Evaluates Performance based on Each Reporting Segment - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CBAT [Member]
Segment Reporting Information [Line Items]
Net revenues	$ 33,461,793	$ 44,327,653	$ 113,897,786	$ 96,163,040
Cost of revenues	(25,796,784)	(32,629,427)	(74,856,962)	(77,826,308)
Gross profit (loss)	7,665,009	11,698,226	39,040,824	18,336,732
Total operating expenses	(5,778,378)	(4,120,379)	(16,541,643)	(12,190,713)
Operating income (loss)	1,886,631	7,577,847	22,499,181	6,146,019
Finance income (expenses), net	28,366	(403,599)	659,542	(216,939)
Other (expenses) income, net	459,628	596,463	640,485	817,803
Income tax expenses	(339,287)		(2,188,800)
Net income (loss)	2,035,338	7,770,711	21,610,408	6,746,883
Identifiable long-lived assets	100,014,711		100,014,711
Total assets	212,814,150		212,814,150
Hitrans [Member]
Segment Reporting Information [Line Items]
Net revenues	11,166,448	19,113,456	37,345,932	52,095,640
Cost of revenues	(11,876,900)	(18,563,104)	(37,923,126)	(51,393,408)
Gross profit (loss)	(710,452)	550,352	(577,194)	702,232
Total operating expenses	(1,887,142)	(2,577,715)	(5,001,025)	(7,363,599)
Operating income (loss)	(2,597,594)	(2,027,363)	(5,578,219)	(6,661,367)
Finance income (expenses), net	(68,718)	(43,435)	(1,397)	27,850
Other (expenses) income, net	62,343	5,191	417,811	205,104
Income tax expenses		305,431		1,015,626
Net income (loss)	(2,603,969)	(1,760,176)	(5,161,805)	(5,412,787)
Identifiable long-lived assets	44,165,797		44,165,797
Total assets	80,620,657		80,620,657
Corporate Unallocated (Note) [Member]
Segment Reporting Information [Line Items]
Net revenues
Cost of revenues
Gross profit (loss)
Total operating expenses	(116,910)	(261,390)	(1,538,372)	(849,498)
Operating income (loss)	(116,910)	(261,390)	(1,538,372)	(849,498)
Finance income (expenses), net	2	3	(111)	(159)
Other (expenses) income, net		15,000		136,000
Income tax expenses
Net income (loss)	(116,908)	(246,387)	(1,538,483)	(713,657)
Identifiable long-lived assets
Total assets	42,547		42,547
Consolidated [Member]
Segment Reporting Information [Line Items]
Net revenues	44,628,241	63,441,109	151,243,718	148,258,680
Cost of revenues	(37,673,684)	(51,192,531)	(112,780,088)	(129,219,716)
Gross profit (loss)	6,954,557	12,248,578	38,463,630	19,038,964
Total operating expenses	(7,782,430)	(6,959,484)	(23,081,040)	(20,403,810)
Operating income (loss)	(827,873)	5,289,094	15,382,590	(1,364,846)
Finance income (expenses), net	(40,350)	(447,031)	658,034	(189,248)
Other (expenses) income, net	521,971	616,654	1,058,296	1,158,907
Income tax expenses	(339,287)	305,431	(2,188,800)	1,015,626
Net income (loss)	(685,539)	$ 5,764,148	14,910,120	$ 620,439
Identifiable long-lived assets	144,180,508		144,180,508
Total assets	$ 293,477,354		$ 293,477,354

Segment Information (Details)_2

Segment Information (Details) - Schedule of Revenue from Products - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Revenue from Products [Line Items]
Total consolidated revenue	$ 44,628,241	$ 63,441,109	$ 151,243,718	$ 148,258,680
Electric vehicles [Member]
Schedule of Revenue from Products [Line Items]
Total consolidated revenue	333,216	402,863	1,012,655	2,358,842
Light electric vehicles [Member]
Schedule of Revenue from Products [Line Items]
Total consolidated revenue	4,913,644	1,114,107	8,249,437	4,230,066
Residential energy supply & uninterruptable supplies [Member]
Schedule of Revenue from Products [Line Items]
Total consolidated revenue	28,214,933	42,810,683	104,635,694	89,574,132
High power lithium batteries [Member]
Schedule of Revenue from Products [Line Items]
Total consolidated revenue	33,461,793	44,327,653	113,897,786	96,163,040
Cathode [Member]
Schedule of Revenue from Products [Line Items]
Total consolidated revenue	9,342,507	10,379,475	26,776,945	31,071,175
Precursor [Member]
Schedule of Revenue from Products [Line Items]
Total consolidated revenue	1,823,941	8,733,981	10,568,987	21,024,465
Materials used in Manufacturing of Lithium Batteries [Member]
Schedule of Revenue from Products [Line Items]
Total consolidated revenue	$ 11,166,448	$ 19,113,456	$ 37,345,932	$ 52,095,640

Segment Information (Details)_3

Segment Information (Details) - Schedule of Company’s Sales by Geographical Markets based on Locations of Customers - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Net revenues	$ 44,628,241	$ 63,441,109	$ 151,243,718	$ 148,258,680
Mainland China [Member]
Segment Reporting Information [Line Items]
Net revenues	27,712,677	31,777,754	75,886,271	87,662,906
Europe [Member]
Segment Reporting Information [Line Items]
Net revenues	11,779,738	29,648,334	65,883,182	57,550,138
Others [Member]
Segment Reporting Information [Line Items]
Net revenues	$ 5,135,826	$ 2,015,021	$ 9,474,265	$ 3,045,636