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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington
D.C. 20549
FORM
10-Q
☒ |
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the quarterly period ended March 31, 2024
☐ |
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the transition period from ______ to _____
Commission
File Number 001-40734
AERWINS
TECHNOLOGIES INC.
(Exact
Name of Registrant as Specified in its Charter)
Delaware |
|
86-2049355 |
(State
or Other Jurisdiction
of Incorporation or Organization) |
|
(I.R.S.
Employer
Identification No.) |
|
|
|
The
Walnut Building
691 Mill St, Suite 204
Los Angeles, CA |
|
90021 |
(Address
of Principal Executive Offices) |
|
(Zip
Code) |
(702)-527-1270
(Registrant’s
Telephone Number, Including Area Code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common
Stock, $0.000001 par value per share |
|
AWIN |
|
The
Nasdaq Stock Market LLC |
Redeemable
Warrants, each whole warrant exercisable for one-hundredth of a share of Common Stock at an exercise price of $1,150 per
share |
|
AWINW |
|
The
Nasdaq Stock Market LLC |
Securities
registered pursuant to Section 12(g) of the Act:
Indicate by check mark whether the registrant (1)
has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. Yes ☒ No ☐
Indicate by check mark whether the registrant has
submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of
this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒
No ☐
Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See
the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and
“emerging growth company” in Rule 12b-2 of the Exchange Act.
Large
accelerated filer |
☐ |
Accelerated
filer |
☐ |
Non-accelerated
filer |
☒ |
Smaller
reporting company |
☒ |
Emerging
growth company |
☒ |
|
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
The
aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which
the common equity was last sold was approximately $16,752,613 as of the last business day of the registrant’s most recently completed
second fiscal quarter. For purposes of this computation, all officers, directors, and 10% beneficial owners of the registrant are deemed
to be affiliates. Such determination should not be deemed to be an admission that such officers, directors, or 10% beneficial owners
are, in fact, affiliates of the registrant.
There
were 924,890 shares of the registrant’s common stock, $0.000001 par value per share, outstanding as of May 24, 2024.
TABLE
OF CONTENTS
CAUTIONARY
STATEMENT REGARDING FORWARD-LOOKING STATEMENTS
This
Quarterly Report on Form 10-Q and the documents incorporated herein by reference contain forward-looking statements. Such forward-looking
statements are based on current expectations, estimates and projections about AERWINS Technologies Inc.’s industry, management
beliefs, and assumptions made by management. Words such as “anticipates,” “expects,” “intends,” “plans,”
“believes,” “seeks,” “estimates,” variations of such words and similar expressions are intended to
identify such forward-looking statements. These statements are not guarantees of future performance and are subject to certain risks,
uncertainties and assumptions that are difficult to predict; therefore, actual results and outcomes may differ materially from what is
expressed or forecasted in any such forward-looking statements. Although we believe the expectations reflected in our forward-looking
statements are based upon reasonable assumptions, it is not possible to foresee or identify all factors that could have a material effect
on the future financial performance of the Company. The forward-looking statements in this Quarterly Report on Form 10-Q are made on
the basis of management’s assumptions and analyses, as of the time the statements are made, in light of their experience and perception
of historical conditions, expected future developments and other factors believed to be appropriate under the circumstances. Except as
otherwise required by the federal securities laws, we disclaim any obligation or undertaking to publicly release any updates or revisions
to any forward-looking statement contained in this Quarterly Report on Form 10-Q and the information incorporated by reference in this
Quarterly Report on Form 10-Q to reflect any change in our expectations with regard thereto or any change in events, conditions or circumstances
on which any statement is based.
PART
I-FINANCIAL INFORMATION
ITEM
1. FINANCIAL STATEMENTS
AERWINS
TECHNOLOGIES INC.
BALANCE
SHEETS
| |
March 31, | | |
December 31, | |
| |
2024 | | |
2023 | |
| |
(unaudited) | | |
(audited) | |
ASSETS | |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash and cash equivalents | |
$ | 163,275 | | |
$ | 2,072 | |
Prepaid expenses | |
| 835,758 | | |
| 983,255 | |
Assets of discontinued operations | |
| - | | |
| 81,332 | |
Total current assets | |
| 999,033 | | |
| 1,066,659 | |
Total Assets | |
$ | 999,033 | | |
$ | 1,066,659 | |
LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
Current Liabilities: | |
| | | |
| | |
Short-term loans payable | |
$ | 272,835 | | |
$ | 278,618 | |
Accounts payable | |
| 2,057,534 | | |
| 1,918,803 | |
Accounts payable, related party | |
| 313,428 | | |
| 341,424 | |
Accounts payable | |
| 313,428 | | |
| 341,424 | |
Accrued expenses | |
| 587,317 | | |
| 496,265 | |
Accrued expenses, related party | |
| 110,855 | | |
| 146,255 | |
Accrued expenses | |
| 110,855 | | |
| 146,255 | |
Notes payable | |
| 1,480,000 | | |
| 1,480,000 | |
Others payable | |
| 132,980 | | |
| 132,980 | |
Liabilities of discontinued operations | |
| 350,000 | | |
| 8,244,485 | |
Total Current Liabilities | |
| 5,304,949 | | |
| 13,038,830 | |
Longer-term liabilities: | |
| | | |
| | |
Long-term convertible promissory note, net | |
| 2,110,850 | | |
| 1,519,403 | |
Derivative liability | |
| 1,293,276 | | |
| 1,367,140 | |
Warrant liability | |
| 257,764 | | |
| 400,924 | |
Non-current liabilities of discontinued operations | |
| - | | |
| 3,221,007 | |
Total long-term liabilities | |
| 3,661,890 | | |
| 6,508,474 | |
Total Liabilities | |
| 8,966,839 | | |
| 19,547,304 | |
Stockholders’ Deficit: | |
| | | |
| | |
Common stock, par value $0.000001,
400,000,000 shares authorized; 885,987
and 626,890 shares issued and
outstanding, respectively in March 31, 2024 and December 31, 2023* | |
| 66 | | |
| 62 | |
Preferred stock, par value $0.000001,
20,000,000 shares authorized; No
shares issued and outstanding* | |
| - | | |
| - | |
Additional Paid-in capital | |
| 56,091,972 | | |
| 55,549,976 | |
Accumulated deficit | |
| (63,484,844 | ) | |
| (72,411,375 | ) |
Treasury stock | |
| (575,000 | ) | |
| (575,000 | ) |
Accumulated other comprehensive loss | |
| - | | |
| (1,044,308 | ) |
Stockholders’ Deficit | |
| (7,967,806 | ) | |
| (18,480,645 | |
Total Liabilities and Stockholders’ Deficit | |
$ | 999,033 | | |
$ | 1,066,659 | |
See
Notes to financial statements.
AERWINS
TECHNOLOGIES INC.
STATEMENTS
OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
(Unaudited)
| |
For the three months ended March 31, | | |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Operating expenses: | |
| | | |
| | |
Selling expenses | |
$ | - | | |
$ | - | |
General and administrative expenses | |
| 620,380 | | |
| 3,574,882 | |
Research and development expenses | |
| - | | |
| - | |
Total operating expenses | |
| 620,380 | | |
| 3,574,882 | |
| |
| | | |
| | |
Loss from operations | |
| (620,380 | ) | |
| (3,574,882 | ) |
| |
| | | |
| | |
Other income (expenses): | |
| | | |
| | |
Interest expense | |
| (98,811 | ) | |
| - | |
Amortization of debt discount | |
| (311,285 | ) | |
| - | |
Gain on foreign currency transactions | |
| 5,663 | | |
| - | |
Gain on fair value adjustments of warrant | |
| 143,160 | | |
| 86,251 | |
Loss on fair value adjustments of derivative | |
| (378,685 | ) | |
| - | |
Gain on debt modification | |
| 172,387 | | |
| - | |
Gain on deconsolidation | |
| 10,014,482 | | |
| - | |
| |
| | | |
| | |
Total other income | |
| 9,546,911 | | |
| 86,251 | |
| |
| | | |
| | |
Income tax expense | |
| - | | |
| - | |
Net income (loss) from continuing operations | |
| 8,926,531 | | |
| (3,488,631 | ) |
| |
| | | |
| | |
Discontinued operations (Note 17) | |
| | | |
| | |
Loss from discontinued operations | |
| - | | |
| (4,312,913 | ) |
| |
| | | |
| | |
Net Income (Loss) | |
| 8,926,531 | | |
| (7,801,544 | ) |
| |
| | | |
| | |
Other Comprehensive income (loss): | |
| | | |
| | |
Foreign currency translation adjustment | |
| 1,044,308 | | |
| (55,127 | ) |
| |
| | | |
| | |
Total Comprehensive income (loss) | |
| 9,970,839 | | |
| (7,856,671 | ) |
| |
| | | |
| | |
Net earnings (loss) per common share from continuing operations | |
| | | |
| | |
Basic | |
| 12.12 | | |
| (6.58 | ) |
Diluted | |
| 12.12 | | |
| (6.58 | ) |
| |
| | | |
| | |
Net earnings (loss) per common share from discontinuing operations | |
| | | |
| | |
Basic | |
| 0.00 | | |
| (8.14 | ) |
Diluted | |
$ | 0.00 | | |
$ | (8.14 | ) |
| |
| | | |
| | |
Weighted average common shares outstanding* | |
| | | |
| | |
Basic* | |
| 736,765 | | |
| 529,844 | |
Effect of dilutive securities | |
| | | |
| | |
Convertible debt* | |
| 51,766 | | |
| - | |
Conversion of option warrants* | |
| 144,420 | | |
| 93,758 | |
Diluted* | |
| 832,951 | | |
| 623,602 | |
See
Notes to Financial Statements
AERWINS
TECHNOLOGIES INC.
STATEMENTS
OF CHANGES IN SHAREHOLDERS’ DEFICIT
(Unaudited)
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit) | | |
Stock | | |
Income | | |
Totals | |
| |
Common Stock | | |
Preferred stock | | |
| | |
| | |
| | |
| | |
| |
| |
400,000,000
authorized | | |
20,000,000
authorized | | |
Additional | | |
Retained | | |
| | |
Accumulated | | |
| |
| |
$0.000001
Par Value | | |
$0.000001
Par Value | | |
Paid-in (Registered) | | |
Earnings (Accumulated | | |
Treasury | | |
Other Comprehensive | | |
| |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit) | | |
Stock | | |
Income | | |
Totals | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance at January 1, 2023 | |
| 469,297 | | |
$ | 47 | | |
| - | | |
$ | - | | |
$ | 49,299,343 | | |
$ | (46,472,904 | ) | |
$ | - | | |
$ | (917,582 | ) | |
$ | 1,908,904 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock prior to the closing of Business Combination | |
| 50,000 | | |
| 5 | | |
| - | | |
| - | | |
| (1,156,124 | ) | |
| - | | |
| - | | |
| - | | |
| (1,156,119 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Reverse recapitalization | |
| 37,402 | | |
| 4 | | |
| - | | |
| - | | |
| (878,120 | ) | |
| - | | |
| - | | |
| - | | |
| (878,116 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock warrants for services | |
| 4,132 | | |
| - | | |
| - | | |
| - | | |
| 4,338,298 | | |
| - | | |
| - | | |
| - | | |
| 4,338,298 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Acquisition of treasury stock | |
| 575 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (575,000 | ) | |
| - | | |
| (575,000 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (7,801,544 | ) | |
| - | | |
| - | | |
| (7,801,544 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other comprehensive loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (55,127 | ) | |
| (55,127 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balances at March 31, 2023 | |
| 561,406 | | |
$ | 56 | | |
$ | - | | |
$ | - | | |
$ | 51,603,397 | | |
$ | (54,274,448 | ) | |
$ | (575,000 | ) | |
$ | (972,709 | ) | |
$ | (4,218,704 | ) |
| |
Common Stock | | |
Preferred stock | | |
| | |
| | |
| | |
| | |
| |
| |
400,000,000 authorized | | |
20,000,000 authorized | | |
Additional | | |
Retained | | |
| | |
Accumulated | | |
| |
| |
$0.000001 Par Value | | |
$0.000001 Par Value | | |
Paid-in (Registered) | | |
Earnings (Accumulated | | |
Treasury | | |
Other Comprehensive | | |
| |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit) | | |
Stock | | |
Income | | |
Totals | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balances at January 1, 2024 | |
| 626,890 | | |
$ | 62 | | |
$ | - | | |
$ | - | | |
$ | 55,549,976 | | |
$ | (72,411,375 | ) | |
$ | (575,000 | ) | |
$ | (1,044,308 | ) | |
$ | (18,480,645 | ) |
Balances | |
| 626,890 | | |
$ | 62 | | |
$ | - | | |
$ | - | | |
$ | 55,549,976 | | |
$ | (72,411,375 | ) | |
$ | (575,000 | ) | |
$ | (1,044,308 | ) | |
$ | (18,480,645 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common shares for services | |
| 51,317 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common shares | |
| 135,500 | | |
| 4 | | |
| - | | |
| - | | |
| 541,996 | | |
| - | | |
| - | | |
| - | | |
| 542,000 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Adjustment for share consolidation | |
| 72,305 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,926,531 | | |
| - | | |
| - | | |
| 8,926,531 | |
Net income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,926,531 | | |
| - | | |
| - | | |
| 8,926,531 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other comprehensive income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,044,308 | | |
| 1,044,308 | |
Other comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,044,308 | | |
| 1,044,308 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balances at March 31, 2024 | |
| 886,012 | | |
| 66 | | |
| - | | |
| - | | |
| 56,091,972 | | |
| (63,484,844 | ) | |
| (575,000 | ) | |
| - | | |
| (7,967,806 | ) |
Balances | |
| 886,012 | | |
| 66 | | |
| - | | |
| - | | |
| 56,091,972 | | |
| (63,484,844 | ) | |
| (575,000 | ) | |
| - | | |
| (7,967,806 | ) |
* |
Retrospectively
restated for effect of the business combination on February 6, 2023. |
* |
Retrospectively
adjusted for effect of share consolidation on a basis of 1 post-consolidation share for each 100 pre-consolidation on April 2, 2024. |
See
Notes to Financial Statements
AERWINS
TECHNOLOGIES INC.
STATEMENTS
OF CASH FLOWS
(Unaudited)
| |
2024 | | |
2023 | |
| |
For the three months ended | |
| |
March 31, | | |
March 31, | |
| |
2024 | | |
2023 | |
CASH FLOWS FROM OPERATING ACTIVITIES | |
| | | |
| | |
Net income (loss) | |
$ | 8,926,531 | | |
$ | (7,801,544 | ) |
Net loss from discontinued operations | |
| - | | |
| (4,312,913 | ) |
Net income (loss) from continuing operations | |
| 8,926,531 | | |
| (3,488,631 | ) |
Adjustments to reconcile net loss to net cash provided (used) by operating activities: | |
| | | |
| | |
Interest expense | |
| 98,811 | | |
| - | |
Amortization of debt discount | |
| 311,285 | | |
| - | |
Share-based compensation | |
| 225,630 | | |
| 3,338,298 | |
Gain on fair value adjustments of warrant | |
| (143,160 | ) | |
| (86,251 | ) |
Gain on deconsolidation | |
| (10,014,482 | ) | |
| - | |
Gain on foreign currency translations | |
| (5,663 | ) | |
| - | |
Gain on debt modification | |
| (172,387 | ) | |
| - | |
Change in fair value of derivative liability | |
| 378,685 | | |
| - | |
| |
| | | |
| | |
Increase in operating assets: | |
| | | |
| | |
Prepaid expenses | |
| (78,133 | ) | |
| (240,814 | ) |
Increase (Decrease) in operating liabilities: | |
| | | |
| | |
Accounts payable | |
| 163,241 | | |
| 196,705 | |
Accounts payable, related party | |
| (27,996 | ) | |
| - | |
Accrued expenses | |
| (7,759 | ) | |
| 28,283 | |
Accrued expenses, related party | |
| (35,400 | ) | |
| - | |
Others payable | |
| - | | |
| 1,062,784 | |
Net cash provided by (used) continuing operations | |
| (380,797 | ) | |
| 810,374 | |
Net cash used by discontinued operations | |
| - | | |
| (4,040,590 | ) |
Net cash used by operating activities | |
| (380,797 | ) | |
| (3,230,216 | ) |
| |
| | | |
| | |
CASH FLOWS FROM INVESTING ACTIVITY | |
| | | |
| | |
Net cash used by continuing operations | |
| - | | |
| - | |
Net cash used by discontinued operations | |
| - | | |
| (45,559 | ) |
Net cash used by investing activity | |
| - | | |
| (45,559 | ) |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING ACTIVITIES | |
| | | |
| | |
Proceeds from issuance of shares | |
| 542,000 | | |
| - | |
Proceeds from reverse recapitalization with AERWINS Inc., net | |
| - | | |
| 1,595,831 | |
Net cash provided by continuing operations | |
| 542,000 | | |
| 1,595,831 | |
Net cash provided by discontinued operations | |
| - | | |
| 1,470,886 | |
Net cash provided by financing activities | |
| 542,000 | | |
| 3,066,717 | |
| |
| | | |
| | |
Net increase (decrease) in cash and cash equivalents | |
| 161,203 | | |
| (209,058 | ) |
Effects of exchange rates change on cash | |
| - | | |
| (61,552 | ) |
Cash and cash equivalents at beginning of period | |
| 2,072 | | |
| - | |
Cash and cash equivalents at beginning of period held by discontinued operation | |
| - | | |
| 300,943 | |
Cash and cash equivalents at ending of the period held by discontinued operation | |
| - | | |
| - | |
Cash and cash equivalents at end of period | |
$ | 163,275 | | |
$ | 30,333 | |
| |
| | | |
| | |
Supplemental Disclosures of Cash Flow Information: | |
| | | |
| | |
Cash paid during the period for: | |
| | | |
| | |
Interest | |
$ | - | | |
$ | - | |
Income taxes | |
$ | - | | |
$ | - | |
See
Notes to Financial Statements
AERWINS
TECHNOLOGIES INC.
NOTES
TO FINANCIAL STATEMENTS
March
31, 2024
(unaudited)
NOTE
1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
AERWINS
Technologies Inc., a Delaware corporation (the “Company,” “we,” “us,” or “AERWINS”) together
with its wholly owned subsidiary Aerwin Development CA LLC, a California limited liability company (“Aerwin Development”),
is redesigning its single-seat optionally Manned Air Vehicle (“MAV” or “Manned Air Vehicle”). Aerwin Development
was incorporated under the laws of the State of California on October 18, 2023. All refences in this report on Form 10-Q to the “Company,”
“we,” “us,” or “AERWINS” include both AERWINS and Aerwin Development.
Pono
Capital Corp Merger
On
February 3, 2023, we consummated a merger (the “Merger”) with Pono Merger Sub, Inc., a Delaware corporation (“Merger
Sub”) and a wholly-owned subsidiary of the Company, then called Pono Capital Corp., a Delaware corporation (“Pono”)
with and into AERWINS, Inc. (formerly named AERWINS Technologies Inc.), a Delaware corporation pursuant to an agreement and plan of merger,
dated as of September 7, 2022 (as amended on January 19, 2023, the “Merger Agreement”), by and among Pono, Merger Sub, AERWINS,
Mehana Equity LLC, a Delaware limited liability company (“Sponsor” or “Purchaser Representative”) in its capacity
as the representative of the stockholders of Pono, and Shuhei Komatsu in his capacity as the representative of the stockholders of AERWINS,
Inc. (“Seller Representative”). The Merger and other transactions contemplated thereby (collectively, the “Business
Combination”) closed on February 3, 2023 when pursuant to the Merger Agreement, Merger Sub merged with and into AERWINS, Inc. with
AERWINS, Inc. surviving the Merger as a wholly-owned subsidiary of Pono, and Pono changed its name to “AERWINS Technologies Inc.”
and the business of the Company became the business of AERWINS, Inc., and this business section primarily includes information regarding
the AERWINS’, Inc. business.
The
Business Combination was accounted for as a reverse recapitalization under the accounting principles generally accepted in the United
States of America (“U.S. GAAP”). AERWINS was determined to be the accounting acquirer and Pono was treated as the acquired
company for financial reporting purposes. Accordingly, the financial statements of the combined company represent a continuation of the
financial statements of AERWINS.
On
February 2, 2023, the Company entered into a Subscription Agreement (the “Agreement”) with AERWINS, Inc., and certain investors
(collectively referred to herein as the “Purchasers”). Pursuant to the Agreement, the Purchasers agreed to purchase an aggregate
31,963 shares of common stock (the “Shares”) of AERWINS, Inc. which was immediately exchanged for 50,000 Public Shares upon
the consummation of the Business Combination in exchange for an aggregate sum of $5,000,000 (the “Purchase Price”) with the
Purchase Price being paid to AERWINS, Inc. prior to the closing of the Business Combination (the “Closing”). Effective immediately
prior to the Closing, AERWINS, Inc. issued the Shares to the Purchasers and thereafter immediately upon the Closing, the Shares were
exchanged for the Public Shares, and the Public Shares were issued as a registered issuance of securities under the Securities Act of
1933, as amended (the “Securities Act”), pursuant to an effective registration filed by the Company on Form S-4 which was
declared effective by the Securities and Exchange Commission on January 13, 2023.
On
February 3, 2023, the Company received from the Business Combination with Pono net cash of $1,595,831. The Company also assumed $25,750
in prepaid expenses, $1,432,603 in other payable, $1,580,000 in notes payable ($1,480,000 as of December 31, 2023), $643,213 in warrant
liabilities. The total funds from the Business Combination were $1,595,831. This amount was available to repay certain indebtedness,
transaction costs and for general corporate purposes, which primarily consisted of investment banking, legal, accounting, and other professional
fees as follows:
SCHEDULE OF BUSINESS COMBINATION
| |
| | |
Cash—Pono trust and working capital cash | |
$ | 1,802,594 | |
Cash—Subscription agreement made immediately before the closing | |
| 5,000,000 | |
Less: transaction costs and advisory fees | |
| 5,206,763 | |
Total funds from the Business Combination | |
$ | 1,595,831 | |
Regarding
the notes payable of $1,480,000 described above, the Company has not paid by the due date. Accordingly, the Company is regarded as in
default and recognizes interest expenses of $199,687 as accrued expenses.
On
December 27, 2023, A.L.I. Technologies Inc., a Japanese corporation (“A.L.I.”) which is our wholly-owned indirect subsidiary,
filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai Kakari” [Special
Trusteeship Section], Case ID: No. 8234 of 2023 (Fu). A bankruptcy trustee was appointed on January 10, 2024, and proceedings have commenced.
As a result of the filing of the Bankruptcy Proceedings and the January 10 Order, the Company concluded that it no longer controls A.L.I.
for accounting purposes as of January 10, 2024, in accordance with U.S. GAAP Accounting Standards Codification 810, and, therefore, A.L.I.’s
assets and liabilities have been deconsolidated from the Company’s consolidated financial statements prospectively, during the
three months ended March 31, 2024.
On
April 2, 2024, the Company consolidated its issued and outstanding share on the basis of one post-consolidation share for each 100 pre-consolidation
common shares. All share figures and references have been retrospectively adjusted.
NOTE
2 - GOING CONCERN
The
Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable
to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.
As of and for the three months ended March 31, 2024, the Company has an accumulated deficit of $63,484,844.
On December 27, 2023, the Company discontinued the operations of A.L.I. Technologies Inc., a Japanese corporation (“A.L.I.”)
which is its wholly-owned indirect subsidiary and filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division
20, “Tokutei Kanzai Kakari” [Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu). A bankruptcy trustee was appointed
on January 10, 2024, and proceedings have commenced. As a result of the filing of the Bankruptcy Proceedings and the January 10 Order,
the Company concluded that it no longer controls A.L.I. for accounting purposes as of January 10, 2024, in accordance with U.S. GAAP
Accounting Standards Codification 810, and, therefore, A.L.I.’s assets and liabilities have been deconsolidated from the Company’s
consolidated financial statements prospectively, during the three months ended March 31, 2024. These factors raise substantial doubt
on the Company’s ability to continue as a going concern.
Although
the Company moved its operations to Los Angeles, California where it is planning to redesign its MAV and eventually commence production
in order to generate sufficient revenue, the Company’s cash position is not sufficient to support the Company’s daily operations.
Management intends to raise additional funds by way of debt, or a private or public offering. While the Company believes in the viability
of its strategy to commence production of the MAV following its redesign in order to generate sufficient revenue and in its ability to
raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent
upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional
funds by way of debt, or a public or private offering. In addition, the Company may be the subject of complaints or litigation from customers,
suppliers, employees, creditors of A.L.I. stemming from its bankruptcy proceedings or other third parties for various actions. The damages
sought against the Company in some of these litigation proceedings could be substantial. The Company cannot assure its stockholder that
the Company will always have meritorious defenses to the plaintiffs’ claims. While the ultimate effect of these legal actions cannot
be predicted with certainty, the Company’s reputation and the result of operations could be negatively impacted. The proceedings
the Company may be involved in from time to time, including the A.L.I. Bankruptcy proceedings, could incur substantial judgments, fines,
legal fees or other costs and have a material adverse effect on the Company’s business, financial condition, results of operations
and cash flows.
Further,
the Company has a significant amount of indebtedness. As of March 31, 2024 and December 31, 2023, the Company had total liabilities of
$8,966,839 and $19,547,304, respectively. In addition, A.L.I.’s December 27, 2023 bankruptcy filing constituted an event of default
pursuant to the secured convertible notes in the aggregate principal amount of $4,200,000 issued by us to Lind Global on April 12, 2023
and May 23, 2023 and as amended on August 25, 2023 (the “Lind Notes”). Pursuant to the terms of the January Note Amendments
and the SPA Amendment, if the Company completes a Public Offering of our securities and make the Mandatory Prepayment no later than April
15, 2024, as provided for in the January Note Amendments, Lind Global has agreed to forbear enforcement of its rights due to the event
of default. Since the Company was unable to fulfill these obligations, Lind Global has, at its option, the right to (1) demand payment
of an amount equal to 120% of the outstanding principal amount of the Notes and (2) exercise all other rights and remedies available
to it under the Notes and other agreements entered into among the Company and Lind in connection with the issuance of the Notes, subject
to the Floor Price and cash payment.
The
financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the
amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
NOTE
3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation
The
accompanying financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities
and Exchange Commission (“SEC”).
Unaudited
Interim Financial Information
The
accompanying interim balance sheet as of March 31, 2024, the interim statements of operations and comprehensive income (loss), statements
of changes in shareholders’ equity (deficiency), and cash flows for the three months ended March 31, 2024 and 2023 and the related
notes to such interim financial statements are unaudited. These unaudited interim financial statements have been prepared in accordance
with U.S. GAAP. In management’s opinion, the unaudited interim financial statements have been prepared on the same basis as the
annual financial statements and reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement
of the Company’s financial position as of March 31, 2024 and the Company’s results of operations and cash flows for the three
months ended March 31, 2024 and 2023. The results of operations for the three months ended March 31, 2024 are not necessarily indicative
of the results to be expected for the full year ending December 31, 2024.
Use
of Estimates
In
preparing the financial statements in conformity with U.S. GAAP, the management is required to make certain estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information available
as of the date of the financial statements. Significant estimates required to be made by management include, but are not limited to,
the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long-lived assets, and valuation allowance
of deferred tax assets. Actual results could differ from those estimates.
Cash
and Cash Equivalents
Cash
and cash equivalents include cash on hand and deposits in banks that are unrestricted as to withdrawal or use, and which have original
maturities of three months or less.
Accounts
Receivable, net
Accounts
receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original
amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general
and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy
of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision
for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based
on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections.
The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the statements of operations
and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after management has
determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts receivable
that have previously been written off, the Company reverses the allowance and bad debt.
Inventories
Inventories
consist principally of raw materials used for rendering computing sharing services and for manufacturing hoverbikes. Work in progress
represents the costs incurred to date on unfinished products or services. The costs recognized as work in progress include direct materials,
direct labor, and overhead costs that are directly attributable to the production of the unfinished product or service. Inventories are
stated at the lower of cost or net realizable value, cost being determined by the first-in, first-out method for merchandise. Net realizable
value is calculated at estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal,
and transportation. Loss from inventories written down to net realizable value should be recognized whenever the utility of goods is
impaired by damage, deterioration, obsolescence, changes in price levels, or other causes. When inventories have been written down below
cost, the reduced amount is to be considered the cost for subsequent accounting purposes.
Fixed
assets
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated
useful lives, as more details follow:
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS
| |
Depreciation Method | |
Useful Life |
Building and building accessories | |
Straight-line method | |
8-38 years |
Office equipment and furniture | |
Straight-line method | |
2-10 years |
Software | |
Straight-line method | |
5 years |
Design right | |
Straight-line method | |
7 years |
Patent right | |
Straight-line method | |
8 years |
Expenditures
for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the statements
of operations and comprehensive income (loss).
Impairment
of Long-Lived Assets
Long-lived
assets with finite lives, primarily property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition
are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value.
Warrant
Liabilities
We
account for the Warrants in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 815-40 —
Derivatives and Hedging — Contracts in Entity’s Own Equity (“ASC 815), under which the Warrants do not meet the criteria
for equity treatment and must be recorded as liabilities. Accordingly, we classify the Warrants as liabilities at their fair value and
adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until
exercised, and any change in fair value is recognized in our statements of operations. The Placement Warrants, Public Warrants, and Debt
Warrants for periods where no observable traded price was available are valued using a Black Scholes model.
Share-based
Compensation
We
account for the share-based compensation in accordance with the guidance contained in Accounting Standards Codification (“ASC”)
718 — “Compensation – Stock Compensation” and ASC 505, “Equity Based Payments to Non-Employees”,
using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity
instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued,
whichever is more reliably measurable.
Convertible
Promissory Notes and Derivative Instruments
The
Company accounts for the fair value of the conversion feature in accordance with the guidance contained in ASC 815, which requires the
Company to bifurcate and separately account for the conversion feature as an embedded derivative contained in the Company’s convertible
promissory note. Accordingly, we account for the conversion option as an embedded derivative contained in the Company’s promissory
note at fair value. The derivative liability is required to be remeasured at each reporting date and the change in fair value is recognized
in our statements of operations.
Statements
of Cash Flows
In
accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations are calculated
based upon the functional currency. As a result, amounts related to assets and liabilities reported on the statement of cash flows may
not necessarily agree with changes in the corresponding balances on the balance sheet.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”.
To
determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s)
with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable
consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price
to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption
Tax on sales is calculated at 10% of gross sales.
When
another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606
to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are
transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred
to our customer, revenue is reported net of the fees paid to the other party, as agent.
Cost
of Revenues
Cost
of revenues primarily consists of salaries and related expenses (e.g. bonuses, employee benefits, and payroll taxes) for personnel directly
involved in the delivery of services and products directly to customers. Cost of revenues also includes royalty/license payments to vendors,
hosting and infrastructure costs related to the delivery of the Company’s products and services, and inventory write-down.
Advertising
Expenses
Advertising
expenses consist primarily of costs of promotion and marketing for the Company’s image and products, and costs of direct advertising,
and are included in selling expenses. The Company expenses advertising costs as incurred, in accordance with the ASC 720-35, “Advertising
Costs”.
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to credit risk consist primarily of accounts and other receivables. The Company does
not require collateral or other security to support these receivables. The Company conducts periodic reviews of the financial condition
and payment practices of its customers to minimize collection risk on accounts receivable.
Comprehensive
Income or Loss
ASC
220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income or loss, its components
and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources.
Accumulated other comprehensive loss, as presented in the accompanying statements of changes in shareholders’ deficit, consists
of changes in unrealized gains and losses on foreign currency translation.
Earnings
(Loss) Per Share
The
Company computes basic and diluted earnings (loss) per share in accordance with ASC 260, Earnings per Share. Basic earnings (loss)
per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to
issue common shares were exercised or equity awards vest resulting in the issuance of common shares that could share in the earnings
(loss) of the Company.
Related
Parties and Transactions
The
Company identifies related parties, and accounts for, discloses related party transactions in accordance with ASC 850, “Related
Party Disclosures” and other relevant ASC standards.
Parties,
which can be an entity or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company
or exercise significant influence over the Company in making financial and operational decisions. Entities are also considered to be
related if they are subject to common control or common significant influence.
Transactions
involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive,
free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related
party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations
can be substantiated.
Income
Taxes
Income
taxes are accounted for using an asset and liability method of accounting for income taxes in accordance with ASC 740, “Income
Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current
period and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s
financial statements or tax returns. Deferred tax assets also include the prior years’ net operating losses carried forward. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized
in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred
tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or
all of the deferred tax assets will not be realized.
The
Company follows ASC 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax
position taken or expected to be taken in a tax return. ASC 740 also provides guidance on recognition of income tax assets and liabilities,
classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions,
accounting for income taxes in interim periods, and income tax disclosures.
Under
the provisions of ASC 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by
the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position
that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which,
based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the
accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general
and administrative expenses in the statements of operations.
Fair
Value Measurements
The
Company performs fair value measurements in accordance with ASC 820. Fair value is defined as the price that would be received to sell
an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes
a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when
measuring fair value. An asset’s or a liability’s categorization within the fair value hierarchy is based upon the lowest
level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure
fair value.
|
● |
Level
1: quoted prices in active markets for identical assets or liabilities; |
|
● |
Level
2: inputs other than Level 1 that are observable, either directly or indirectly; or |
|
● |
Level
3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets
or liabilities. |
Contingencies
Certain
conditions may exist as of the date financial statements are issued, which may result in a loss to the Company but which will only be
resolved when one or more future events occur or fail to occur. The Company is subject to potential liabilities generally incidental
to our business arising out of present and future lawsuits and claims related to product liability, personal injury, contract, commercial,
intellectual property, tax, employment, compliance and other matters that arise in the ordinary course of business. When a loss is considered
probable and reasonably estimable, we record a liability in the amount of our best estimate for the ultimate loss.
Discontinued
Operations
ASC
205-20 provides guidance on discontinued operation presentation requirements. In determining whether a group should be presented
as discontinued operations, the company makes a determination of whether such a group being disposed of comprises a component of the
entity, or a group of components of the entity, that represents a strategic shift that has, or will have, a major effect on the company’s
operations and financial results. If these determinations are made affirmatively, the results of operations of the group being disposed
of are aggregated for separate presentation apart from the continuing operations of the Company for all periods presented in the financial
statements.
Recent
Accounting Pronouncements
We
did not implement any new accounting pronouncements during 2023. However, we are evaluating the impact of the future disclosures that
may arise under recent SEC and other promulgators’ recently finalized rules and outstanding proposals.
NOTE
4 – PREPAID EXPENSES
SCHEDULE OF PREPAID EXPENSES
| |
March 31, 2024 | | |
December 31, 2023 | |
Prepaid expenses | |
$ | 835,758 | | |
$ | 983,255 | |
Total | |
$ | 835,758 | | |
$ | 983,255 | |
Of
the total prepaid expenses as at March 31, 2024 of $753,407 (December 31, 2023 - $983,255), is attributable to prepaid stock-based compensation.
NOTE
5 – LOANS PAYABLE
Notes
payable
On
January 31, 2023, the Company promised to pay to Mahana Equity LLC, the principal sum of $1,130,000. In the case of an event of default,
this note bear interest at a rate of 24% per annum until such event of default is cured. The principal amount of this Note and any accrued
interest shall be payable on the earlier of raising more than $5,000,000 from Pono’s SEPA with Yorkville or as follows: (i) $300,000
on April 10, 2023 (ii) $300,000 on May 10, 2023; (iii) $300,000 on June 30, 2023; and (iv) $230,000 on July 31, 2023.
On
January 31, 2023, the Company promised to pay to a third party lender the principal sum of $450,000. In the case of an event of default,
this note bear interest at a rate of 24% per annum until such event of default is cured. The principal amount of this Note and any accrued
interest shall be payable (the “Maturity date”) as follows (i) $100,000 on April 10, 2023 (ii) $100,000 on May 10, 2023;
(iii) $100,000 on June 30, 2023; (iv) $100,000 on July 31, 2023; and (v) $50,000 on August 31, 2023.
As
at March 31, 2024, the notes payable balance was $1,480,000 in default and recognized interest expenses of $288,243 as accrued expenses.
The
Company also received loans totaling $272,835
from third parties. These loans bear interest of 15%
per annum and are due 12 months from issue date. As at March 31, 2024, the loan balance including the accrued interest expense of
$15,775
is $288,610
(December 31, 2023 - interest expense of $5,521
is $283,896).
NOTE
6 — RELATED PARTY TRANSACTIONS
Guarantee
provided by a director of A.L.I.
For
the year ended December 31, 2023, the Company received a debt guarantee from the Representative Director of A.L.I. Daisuke Katano for
a particular building lease agreement. The transaction amount is $5,961 which is calculated by the total unpaid rental fees for the contracts
for which guarantees were provided as of December 31, 2023. No warranty fees are paid.
Loan
from a former director of Aerwins
On
February 27, 2023, the Company’s wholly owned subsidiary in Japan, A.L.I. Technologies, entered into a loan agreement with Shuhei
Komatsu, the Company’s previous Chief Executive Officer. Pursuant to the Agreement, Mr. Komatsu agreed to lend A.L.I. 200,000,000
yen (approximately $1,384,370 US Dollars based on a conversion rate of 0.0066921 US Dollar for each 1 yen as of December 31, 2023). The
original maturity date of the Loan under the Agreement was April 15, 2023, and was extended to June 30, 2023 (the “Maturity Date”).
The interest rate under the Agreement is 2.475% per annum (calculated on a pro rata basis for 365 days a year), and the interest period
is from February 27, 2023 until the Maturity Date.
The
Company recognizes $72,285 of accrued expenses. On July 19, 2023, Shuhei enforced the pledge and gained control of ASC investment (approximately
48.81% of ASC TECH Agent) due to default status. During the year ended December 31, 2023, the Company derecognized investment in ASC
Tech agent in full, derecognized the debt to Shuhei for $227,281, and recognized loss of $666,641. As of December 31, 2023, loan balance
is $482,341 (JPY66,037,376).
Payable
to Directors of Aerwins
During
the year ended December 31, 2023 and three months ended March 31, 2024, one of the Company’s directors, Kiran Sidhu and a former
director, Daisuke Katano, paid some payables on behalf of the Company. Mr. Sidhu paid $341,424 in the year 2023 and $45,189 in the period
2024, as at March 31, 2024 amount outstanding is $313,428 (December
31, 2023 - $341,424). Mr. Katano paid $215,725 in the year 2023 and $9,935 is outstanding as of December 31, 2023. The Company will pay
to them at an appropriate timing in light of its financial situation.
As
at March 31, 2024, an amount of $14,524 (December 31, 2023 - $25,924) was payable to previous executive officer and $96,331 (December
31, 2023 - $120,331) was payable to previous and current directors of the Company in accrued fees.
NOTE
7 – CONVERTIBLE PROMISSORY NOTES, NET
On
April 12, 2023, the Company entered into a Securities Purchase Agreement (the “SPA”) with Lind Global Fund II LP (the “Investor”).
On April 12, 2023, the Company issued first tranche of convertible promissory note of $2,520,000 with maturity date of April 12, 2025
and no interest and issued warrant exercisable for 60 months to acquire 25,327 shares of common stock at $89.26 per share. The note may
convert into common shares at the option of the Holder. The conversion price is the lesser of: (i) $9.00; or (ii) 90% of the lowest single
VWAP during the 20 Trading Days prior to conversion of the note. On August 25, 2023, the Company entered into an Amendment which amended
the conversion price to include a floor price of $18.176. In addition to inclusion of a Floor Price, the Floor Note Amendments also provide
that at the option of Selling Security holder, if in connection with a conversion under the Closing Notes, as amended, the Conversion
Price is deemed to be the Floor Price, then in addition to issuing the Conversion Shares at the Floor Price, the Company agreed to pay
to Selling Securityholder a cash amount equal to (i) the number of shares of common stock that would be issued to Selling Securityholder
upon a conversion determined by dividing the dollar amount to be converted being paid in shares of common stock by ninety percent (90%)
of the lowest single VWAP during the twenty (20) Trading Days prior to the applicable date of conversion (notwithstanding the Floor Price)
less (ii) the number of Conversion Shares issued to Selling Securityholder in connection with the conversion; and (iii) multiplying the
result thereof by the VWAP on the Conversion Date. Debt issuance cost of $457,304, original issue discount of $420,000 and additional
discount of $1,642,696 are recognized as reduction from the principal amount of the note and will be amortized over the life of the note
utilizing straight-line method.
On
May 23, 2023, the Company issued second tranche of convertible promissory note of $1,680,000 with maturity date of May 23, 2025 and no
interest and issued warrant exercisable for 60 months to acquire 15,685 shares of common stock at $73.16 per share. The note may convert
into common shares at the option of the Holder. The conversion price is the lesser of: (i) $9.00; or (ii) 90% of the lowest single VWAP
during the 20 Trading Days prior to conversion of the note. On August 25, 2023, the Company entered into an Amendment which amended the
conversion price to include a floor price of $18.176. In addition to inclusion of a Floor Price, the Floor Note Amendments also provide
that at the option of Selling Securityholder, if in connection with a conversion under the Closing Notes, as amended, the Conversion
Price is deemed to be the Floor Price, then in addition to issuing the Conversion Shares at the Floor Price, the Company agreed to pay
to Selling Securityholder a cash amount equal to (i) the number of shares of common stock that would be issued to Selling Securityholder
upon a conversion determined by dividing the dollar amount to be converted being paid in shares of common stock by ninety percent (90%)
of the lowest single VWAP during the twenty (20) Trading Days prior to the applicable date of conversion (notwithstanding the Floor Price)
less (ii) the number of Conversion Shares issued to Selling Securityholder in connection with the conversion; and (iii) multiplying the
result thereof by the VWAP on the Conversion Date. Debt issuance cost of $245,000, original issue discount of $280,000 and additional
discount of $1,133,395 are recognized as reduction from the principal amount of the note and will be amortized over the life of the note
utilizing straight-line method.
On
January 23, 2024, the Company and Lind Global entered into an Amendment No. 2 to Senior Convertible Promissory Note First Closing Note
and an Amendment No. 2 to the Senior Convertible Promissory Note Second Closing Note (collectively, the “January Note Amendments”)
which amended the Closing Notes to, subject to the conditions discussed below:
|
● |
reduce
the aggregate principal amount of the Closing Notes from $4,200,000 to $3,500,000, |
|
● |
require
the Company to repay an aggregate of $1,750,000 of the principal amount of the Closing Notes no later than the closing date of a
public offering of the Company’s Common Stock where it receives gross proceeds of at least $13,500,000 (the “Public Offering”)
by April 15, 2024 and |
|
● |
requires
Lind Global to convert no less than an aggregate of $1,750,000 of the Closing Notes no later than 11 months after the closing of
the Public Offering, provided that at the time of such conversion Lind Global receives shares of Common Stock that may be disposed
of without restrictive legend at their issuance pursuant to an effective registration statement under the Securities Act of 1933,
as amended (the “Securities Act”) or pursuant to an available exemption from or in a transaction not subject to the registration
requirements of the Securities Act (the “Mandatory Conversion Amount”). |
In
addition, on January 23, 2024, the Company and Lind Global entered into Amendment No. 2 to Securities Purchase Agreement, subject to
the conditions discussed below:
|
● |
eliminate
the obligation of the Company and Lind Global to complete the third closing, |
|
● |
delete
the clause obligating the Company to register the shares of common stock issuable upon conversion of the Closing Notes and exercise
of the Warrants (collectively, the “Closing Securities”) or pay Lind Global any delay payments as a result of the Company’s
failure to register the Closing Securities, |
|
● |
eliminate
certain restrictions on the Company’s right to issue equity and debt in future transactions and |
|
● |
eliminate
Lind Global’ right to participate in future offerings of the Company’s securities, other than its rights to participate
in the Public Offering. |
In
as much as the Company failed to complete the Public Offering by April 15, 2024, Lind Global is not obligated to fulfill the terms of
the January Note Amendments. The Company plans to enter into discussions with Lind Global to extend the time period in which it is obligated
to complete the Public Offering.
The modification and
default subsequent to the quarter ended March 31, 2024 was accounted for as an extinguishment of the original financial liability and
the recognition of a new financial liability as the new amended terms were considered to be substantial modification of an existing financial
liability. Accordingly, the Company recognized a decrease of $280,162 in debt discount, and $172,387 in gain on convertible promissory
notes term modification.
The
notes consist of the following components as of March 31, 2024 and December 31, 2023:
SCHEDULE
OF DEBT NOTES
Principal | |
$ | 4,200,000 | |
Debt discount | |
| (4,178,395 | ) |
Interest expense | |
| 1,497,798 | |
Net Carrying Balance at December 31, 2023 | |
$ | 1,519,403 | |
Adjustments | |
| 280,162 | |
Interest expense | |
| 311,285 | |
Net Carrying Balance at March 31, 2024 | |
$ | 2,110,850 | |
Debt discount is summarized as follows:
SCHEDULE
OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES
| |
March
31,
2024 | | |
December
31, 2023 | |
Debt
discount on convertible promissory notes | |
$ | 2,680,597 | | |
$ | 4,178,395 | |
Adjustments | |
| (280,162 | ) | |
| - | |
Accumulated
amortization | |
| (311,285 | ) | |
| (1,497,798 | ) |
Debt discount
on convertible promissory notes, net | |
$ | 2,089,150 | | |
$ | 2,680,597 | |
NOTE
8 – DERIVATIVE LIABILITY
The
derivative liability is derived from the debt conversion option features in Note 7. They were valued using Monte Carlo simulation model
using assumptions detailed below. As of March 31, 2024, the derivative liability was $1,293,276 (December 31, 2023 - $1,367,140). The
Company recorded $685,174 gain from changes in derivative liability during the year ended December 31, 2023. In addition, the Company
recorded $1,088,477 as excess of derivative expense at initial valuation due to the total debt discount cannot excess the face amount
of the convertible note balance. The Monte Carlo simulation model with following assumptions:
SCHEDULE
OF DERIVATIVE LIABILITY
Volatility | |
| 135.75 | % |
Risk-free rate | |
| 4.966% - 5.016 | % |
Stock price (pre-consolidated) | |
$ | 0.0648 | |
Dividend Yield | |
| - | |
Expected life | |
| 1.03 – 1.15 years | |
Fair
value of the derivative is summarized as below:
SCHEDULE
OF FAIR VALUE OF THE DERIVATIVE
| |
Derivative Liability | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| 2,052,314 | |
Change in fair value | |
| (685,174 | ) |
Ending Balance, December 31, 2023 | |
| 1,367,140 | |
Adjustments | |
| (452,549 | ) |
Change in fair value | |
| 378,685 | |
Ending Balance, March 31, 2024 | |
$ | 1,293,276 | |
NOTE
9 – WARRANT LIABILITY
The
warrant liability is derived from warrants issued as debt warrants in Note 7, public warrants and placement warrants.
As
of March 31, 2024, the total fair value of the warrant liability was $257,764 (December 31, 2023 - $400,924).
The
following table provides a reconciliation of the warrants measured at fair value using Level 1 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS
| |
Public warrants | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| - | |
Transfer from Level 2 | |
| 603,750 | |
Change in fair value | |
| (486,450 | ) |
Ending Balance, December 31, 2023 | |
$ | 117,300 | |
Change in fair value | |
| (9,488 | ) |
Ending Balance, March 31, 2024 | |
$ | 107,812 | |
The
Black-Scholes model with the following assumptions inputs:
SCHEDULE
OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS
Volatility |
|
|
135.75 |
% |
Risk-free
rate |
|
|
4.966%
- 5.016 |
% |
Stock
price (pre-consolidated) |
|
$ |
0.0648 |
|
Expected
life |
|
|
4.04
– 4.15
years |
|
The
following table provides a reconciliation of the warrants measured at fair value using Level 2 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS
| |
Public warrants | | |
Placement warrants | | |
Debt warrants | |
Balance at January 1, 2023 | |
$ | - | | |
$ | - | | |
$ | - | |
Additions | |
| 603,750 | | |
| 39,463 | | |
| 1,812,253 | |
Transfer to Level 1 | |
| (603,750 | ) | |
| - | | |
| - | |
Change in fair value | |
| - | | |
| (31,815 | ) | |
| (1,536,277 | ) |
Ending Balance, December 31, 2023 | |
$ | - | | |
$ | 7,648 | | |
$ | 275,976 | |
Change in fair value | |
| - | | |
| (493 | ) | |
| (133,179 | ) |
Ending Balance, March 31, 2024 | |
$ | - | | |
$ | 7,155 | | |
$ | 142,797 | |
The
following table summarizes information regarding warrants by term, granted and exercise price for the three months ended March 31, 2024
and year ended December 31, 2023.
SCHEDULE
OF WARRANTS BY TERM GRANTED AND EXERCISE PRICE
| |
Number of
Shares | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining contractual life | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2022 | |
| - | | |
$ | - | | |
| - | | |
| - | |
Granted | |
| 131,101 | | |
| 831 | | |
| 3.92 | | |
| - | |
Outstanding at March 31, 2024 and December 31, 2023 | |
| 131,101 | | |
$ | 831 | | |
| 3.92 | | |
$ | - | |
Exercisable at March 31, 2024 and December 31, 2023 | |
| 131,101 | | |
$ | 831 | | |
| 3.92 | | |
$ | - | |
The
intrinsic value is the amount by which the fair value of the underlying share exceeds the exercise price of the warrants. As of March
31, 2024, the share price of the Company was less than the exercise price for all outstanding warrants. Therefore, the intrinsic value
for warrants outstanding was zero.
SCHEDULE
OF INTRINSIC FAIR VALUE EXCEEDS BY EXERCISE PRICE
| |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
Grant Date | |
Expiry Date | |
Number
of shares | | |
Exercise
price | | |
Number
of shares | | |
Exercise
price | |
Public warrants | |
February 3, 2023 | |
February 3, 2028 | |
| 86,250 | | |
$ | 1,150 | | |
| 86,250 | | |
$ | 1,150 | |
Placement warrants | |
February 3, 2023 | |
February 3, 2028 | |
| 5,638 | | |
| 1,150 | | |
| 5,638 | | |
| 1,150 | |
Debt warrants | |
April 12, 2023 | |
April 12, 2028 | |
| 23,527 | | |
| 89 | | |
| 23,527 | | |
| 89 | |
Debt warrants | |
May 23, 2023 | |
May 23, 2028 | |
| 15,686 | | |
| 73 | | |
| 15,686 | | |
| 73 | |
| |
| |
| |
| 131,101 | | |
$ | 831 | | |
| 131,101 | | |
$ | 831 | |
NOTE
10 – DECONSOLIDATION OF A.L.I.
A.L.I.
Bankruptcy
On
December 27, 2023, A.L.I. filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai
Kakari” [Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu) (the “A.L.I. Bankruptcy”).
On
January 10, 2024, the Court entered an order (the “January 10 Order”) confirming that bankruptcy proceedings are commenced
against the debtor A.L.I., that A.L.I. is found to be insolvent, the appointment of Gaku Iida, Attorney-at-Law, of Abe, Ikubo & Katayama
be appointed as the trustee in the bankruptcy proceedings (the “Trustee”) and setting the date and place of the meeting to
report on the status of property, to report on calculations and hear opinions regarding the disposition of the bankruptcy proceedings
on May 14, 2024, at 10:00 a.m. local time in the Court (the “Status Report Meeting”). The Trustee’s address is Fukuoka
Bldg. 9F, 2-8-7 Yaesu, Chuo-ku, Tokyo. A trustee has been appointed by the Bankruptcy Court and the trustee has assumed and will continue
to exercise control over all assets and liabilities of A.L.I. The assets of A.L.I. will be liquidated for distribution in accordance
with the priorities established by the Bankruptcy Act. The Company expects that no distributions will be available in A.L.I’s liquidation.
As
a result of the filing of the Bankruptcy Proceedings and the January 10 Order, the Company concluded that it no longer controls A.L.I.
for accounting purposes as of January 10, 2024, in accordance with U.S. GAAP Accounting Standards Codification 810, and, therefore, deconsolidated
all assets and liabilities of A.L.I. during the three months ended March 31, 2024 from the Company’s financial statements.
The
following table provides the carrying value of assets and liabilities of A.L.I that have been deconsolidated during the three months
ended March 31, 2024:
SCHEDULE
OF DECONSOLIDATED
As at | |
January 10, 2024 | |
ASSETS | |
| | |
Current Assets: | |
| | |
Cash and cash equivalents | |
$ | 81,332 | |
Total Assets | |
$ | 81,332 | |
LIABILITIES | |
| | |
Current Liabilities: | |
| | |
Short-term loans payable | |
$ | 861,540 | |
Accounts payable | |
| 4,403,030 | |
Accrued expenses | |
| 1,254,820 | |
Others payable | |
| 101,651 | |
Contract liabilities | |
| 751,614 | |
Current portion of long-term loans | |
| 204,584 | |
Finance leases liabilities-current | |
| 116,002 | |
Operating leases liabilities-current | |
| 225,874 | |
Total Current Liabilities | |
| 7,919,115 | |
Longer-term liabilities: | |
| | |
Long-term loans | |
| 2,873,758 | |
Finance leases liabilities-non-current | |
| 31,893 | |
Operating leases liabilities-non-current | |
| 145,677 | |
Other long-term liabilities | |
| 169,679 | |
Total long-term liabilities | |
| 3,221,007 | |
Total Liabilities | |
$ | 11,140,122 | |
| |
| | |
Net Liabilities deconsolidated | |
| (11,058,790 | ) |
Accumulated other comprehensive loss | |
| 1,044,308 | |
| |
| 1,044,308 | |
| |
| | |
Gain on deconsolidation of A.L.I. | |
$ | 10,014,482 | |
NOTE
11 – INCOME TAXES
The
income tax provision for the year ended March 31, 2024 and the March 31, 2023 consists of the following:
SCHEDULE
OF INCOME TAX PROVISION
| |
2024 | | |
2023 | |
| |
For the three months ended | |
| |
March 31, | |
| |
2024 | | |
2023 | |
Federal | |
| | | |
| | |
Current | |
$ | - | | |
$ | - | |
Deferred | |
| - | | |
| - | |
| |
| | | |
| | |
State | |
| | | |
| | |
Current | |
| - | | |
| - | |
Deferred | |
| - | | |
| - | |
| |
| | | |
| | |
Foreign | |
| | | |
| | |
Current | |
| - | | |
| - | |
Deferred | |
| - | | |
| - | |
| |
| | | |
| | |
Income Tax Provision | |
$ | - | | |
$ | - | |
The
Company has not completed an Internal Revenue Code (“IRC”) Section 382 study to assess whether an ownership change has occurred
or whether there have been multiple ownership changes since the Company’s formation.
The
Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical
merits, and measures the unrecognized benefits associated with the tax positions. As of March 31, 2024 and 2023, the management considered
the Company did not have any significant unrecognized uncertain tax positions. Accordingly, the Company has not incurred any interest
or penalties as of the current reporting date with respect to income tax matters. There were no accrued interest and penalties associated
with uncertain tax positions as of March 31, 2024.
The
Company does not expect that there will be unrecognized tax benefits of a significant nature that will increase or decrease within 12
months of the reporting date.
No
deferred taxes have been provided on the accumulated unremitted earnings, if any, of the Company’s foreign subsidiary that is not
subject to United States income tax. The Company periodically evaluates its foreign investment opportunities and plans, as well as its
foreign working capital needs, to determine the level of investment required and, accordingly, determines the level of foreign earnings
that are considered indefinitely reinvested. Based upon that evaluation, earnings, if any, of the Company’s foreign subsidiary
that is not otherwise subject to United States taxation are considered to be indefinitely reinvested, and accordingly, deferred taxes
have not been provided. If changes occur in future investment opportunities and plans, those changes will be reflected when known
and may result in providing residual United States deferred taxes on unremitted foreign earnings.
NOTE
12 – CONTINGENCIES
The
Company is subject to potential liabilities generally incidental to our business arising out of present and future lawsuits and claims
related to product liability, personal injury, contract, commercial, intellectual property, tax, employment, compliance and other matters
that arise in the ordinary course of business. The Company accrues for potential liabilities when it is probable that future costs (including
legal fees and expenses) will be incurred and such costs can be reasonably estimated.
Upon
the commencement of the voluntary bankruptcy proceedings of A.L.I., all creditors’ actions are automatically stayed and any new
litigation against A.L.I. is barred. In an action relating to the bankruptcy estate, a bankruptcy trustee shall stand as a plaintiff
or defendant, as the case may be.
The A.L.I. Bankruptcy constitutes an event of default
pursuant to the Closing Notes in the aggregate principal amount of $4,200,000. Consequently, Lind Global may at any time, at its option,
(1) demand payment of an amount equal to 120% of the outstanding principal amount of the Closing Notes and (2) exercise all other
rights and remedies available to it under the Closing Notes and other agreements entered into among the Company and Lind in connection
with the issuance of the Closing Notes (collectively, the “Transaction Documents”); provided, however, that (x) upon the occurrence
of the event of default described above, Lind Global, in its sole and absolute discretion (without the obligation to provide notice of
such event of default), may: (a) from time-to-time demand that all or a portion of the outstanding principal amount of the Closing Notes
be converted into shares of the Company’s common stock at the lower of (i) the then-current Conversion Price (that price being $18.176
per share (the “Floor Price”)) and (ii) eighty-percent (80%) of the average of the three (3) lowest daily volume weighted
average prices (“VWAPs”) during the 20 trading days prior to the delivery by Lind Global of the applicable notice of conversion
or (b) exercise or otherwise enforce any one or more of Lind Global’s rights, powers, privileges, remedies and interests under the
Closing Notes, the Transaction Documents or applicable law.
NOTE
13 – SHAREHOLDERS’ DEFICIT
Aerwins
was authorized to issue 400,000,000 shares of common shares, par value of $0.000001 per share, and 20,000,000 shares of preferred shares,
par value of $0.000001 per share. Before the Business Combination, the Company was authorized to issue 200,000,000 shares of common stock,
par value of $0.0001 per share, and 20,000,000 shares of preferred shares, par value of $0.0001 per share.
Business
combination with Pono Capital Corp
On
February 3, 2023, the Company consummated the Merger with Pono. On February 2, 2023, the Company entered into a Subscription Agreement
with the Purchasers. In total, the number of Public Shares increased by 87,402 at the closing of the Business Combination.
Shares
issued in the three months ended March 31, 2024
Recent
Sale of Unregistered Securities
On
February 27, 2024 and March 22, 2024, we entered into and completed the sale to two unrelated accredited investors (the “Investors”),
of 100,000 shares and 35,500 unregistered shares, respectively, of our Common Stock at a price of $4.00 per share for an aggregate of
$542,000 in cash (the “Offerings”). The Offerings were made pursuant to the terms of a Subscription Agreement. In connection
with the Offerings, the Company entered into a Piggyback Registration Rights Agreement with each Investor whereby the Company agreed
to register the Common Stock acquired by the Investor in the Offering if at any time while the Investor remains the holder of such shares,
the Company proposes to file any registration statement under the Securities Act of 1933, as amended (the “Securities Act”)
with respect to its Common Stock for its own account or for shareholders of the Company for their account, subject to certain customary
exceptions.
Shares
issued in the year ended December 31, 2023
Shares
issued to service providers
The
Company agreed with service providers to pay the service fees by issuing common stocks subject to the closing of the business combination.
After the closing of the Business Combination, the Company issued 4,132 shares of common stock with fair value of $4,338,298 for the
year ended December 31, 2023.
The
Company issued 65,484 shares to consultants with fair value of $2,489,179 who provide the Company with several services for the year
ended December 31, 2023. These share issuances are recognized as expense at the fair value of the shares at the issuance date.
During
the year ended December 31, 2023 the Company also recognized expenses with a fair value of $1,457,400 as obligation to issue shares pursuant
to the terms of an engagement agreement between the Company and Boustead dated April 18, 2022, as amended on February 1, 2023 related
to services provided in connection with the Business Combination. 51,317 shares were issued on March 11, 2024.
The
total amount of fair value of shares issued for the year ended December 31, 2023 was $6,827,477 and $753,407 is recognized as prepaid
expenses as at March 31, 2024.
The
Company’s outstanding shares increased by 259,097 for the three months ended March 31, 2024, and recognized Common stock of $4
and Additional Paid-in Capital of $541,996. As of March 31, 2024, there were 885,987 of common shares issued. The numbers of common stocks
are retrospectively presented to reflect the legal capital of post-merger AERWINS and share consolidation 1 post-consolidation share
for each 100 pre-consolidation share.
NOTE
14 – EARNINGS (LOSS) PER SHARE
Basic
loss per share is calculated on the basis of weighted-average outstanding common shares. Diluted loss per share is computed on the basis
of basic weighted-average outstanding common shares adjusted for the dilutive effect of stock options. Dilutive common shares are determined
by applying the treasury stock method to the assumed conversion of share repurchase liability to common shares related to the early exercised
stock options.
The
computation of basic and diluted loss per share for the three months ended March 31, 2024 and 2023 is as follows:
SCHEDULE
OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE
| |
2024 | | |
2023 | |
| |
For the three months ended | |
| |
March 31, | |
| |
2024 | | |
2023 | |
Loss per share – basic | |
| | | |
| | |
Numerator: | |
| | | |
| | |
Net income (loss) from continuing operations | |
$ | 8,926,531 | | |
$ | (3,488,631 | ) |
Net income (loss) from discontinued operation | |
$ | - | | |
$ | (4,312,913 | ) |
Denominator: | |
| | | |
| | |
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share | |
| 736,765 | | |
| 529,844 | |
Denominator used for loss per share | |
| | | |
| | |
Earnings (Loss) per share from continuing operations (basic) | |
$ | 12.12 | | |
$ | (6.58 | ) |
Earnings (Loss) per share from continuing operations (anti-diluted) | |
$ | 12.12 | | |
$ | (6.58 | ) |
Earnings (Loss) per share from discontinued operation (basic) | |
$ | 0.00 | | |
$ | (8.14 | ) |
Earnings (Loss) per share from discontinued operation (anti-diluted) | |
$ | 0.00 | | |
$ | (8.14 | ) |
Basic
loss per share equals diluted loss per share because the calculation of diluted loss per share would be anti-dilutive.
NOTE
15 – STOCK-BASED COMPENSATION
On
July 27, 2022, Aerwins issued stock options to certain directors of the Company which can be exercised for a total of 41,424 shares of
the Company’s common stock with an exercise price of $0.015 per share and a vesting period shall commence on the first business
day following the occurrence of going public (the “Trigger Date”), and thereafter (i) one third of the option shall vest
on the three months anniversary of the Trigger Date, (ii) one third of the option shall vest on the fifteen month anniversary of the
Trigger Date; and (iii) the remaining one third of the option shall vest on the twenty seven month anniversary of the Trigger Date. The
remaining weighted average contractual life as of March 31, 2024, is 8.33 years.
SCHEDULE
OF STOCK BASED COMPENSATION
Grant date | |
| July 27, 2022 | |
Number of shares at grant date | |
| 41,424 | |
Outstanding at January 31, 2023 | |
| 41,424 | |
Forfeiture | |
| (29,692 | ) |
Outstanding at March 31, 2024 and December 31, 2023 | |
| 11,732 | |
Exercise price | |
$ | 0.015 | |
Consideration paid to the Company at the grant date | |
$ | 132 | |
The
number of shares is retrospectively presented to reflect the Business Combination with Pono and share consolidation 1 post-consolidation
share for each 100 pre-consolidation share.
The
Company estimated the fair value of the stock-based compensation at $0.005 using the Binomial Option Pricing Model with the following
assumption inputs.
SCHEDULE
OF FAIR VALUE OF THE STOCK BASED COMPENSATION
Exercise period | |
| 5 years | |
Share price on the issuance date | |
$ | 0.01 | |
Volatility | |
| 64.22 | % |
Expected dividend rate | |
| 0 | % |
Risk-free interest rate | |
| 2.88 | % |
NOTE
16 – FAIR VALUE MEASUREMENT
The
estimated fair value of the Company’s financial instrument at March 31, 2024 and December 31, 2023 are set forth below. The following
summary excludes cash and cash equivalents, accounts receivable, other receivable, short-term loans payable, accounts payable, accrued
expenses, contract liability, current portion of long-term debts, current operating and finance lease liabilities and other current liabilities
for which fair values approximate their carrying amounts.
SCHEDULE
OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT
| |
Amount at
Fair Value | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
March 31, 2024 | |
| | | |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | | |
| | |
Public Warrants | |
$ | 107,812 | | |
$ | 107,812 | | |
$ | - | | |
$ | - | |
Placement Warrants | |
$ | 7,155 | | |
$ | - | | |
$ | 7,155 | | |
$ | - | |
Debt Warrants | |
$ | 142,797 | | |
$ | - | | |
$ | 142,797 | | |
$ | - | |
Subtotal: Warrant liabilities | |
$ | 257,764 | | |
$ | 107,812 | | |
$ | 149,952 | | |
$ | - | |
Derivative Liability | |
$ | 1,293,276 | | |
$ | - | | |
$ | 1,293,276 | | |
$ | - | |
Liabilities
fair value | |
$ | 1,293,276 | | |
$ | - | | |
$ | 1,293,276 | | |
$ | - | |
| |
Amount at
Fair Value | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
December 31, 2023 | |
| | | |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | | |
| | |
Public Warrants | |
$ | 117,300 | | |
$ | 117,300 | | |
$ | - | | |
$ | - | |
Placement Warrants | |
$ | 7,648 | | |
$ | - | | |
$ | 7,648 | | |
$ | - | |
Debt Warrants | |
$ | 275,976 | | |
$ | - | | |
$ | 275,976 | | |
$ | - | |
Subtotal: Warrant liabilities | |
$ | 400,924 | | |
$ | 117,300 | | |
$ | 283,624 | | |
$ | - | |
Derivative Liability | |
$ | 1,367,140 | | |
$ | - | | |
$ | 1,367,140 | | |
$ | - | |
Liabilities
fair value | |
$ | 1,367,140 | | |
$ | - | | |
$ | 1,367,140 | | |
$ | - | |
The
Public Warrants are classified as Level 1 in the fair value hierarchy because they valued using quoted market prices. The Placement Warrants,
Debt Warrants, and Derivative Liability are classified as Level 2 in the fair value hierarchy. This classification is based on the availability
of significant inputs used in the Black-Sholes model and Monte Carlo simulation, which are observable in the market.
Transfers
to/from Levels 1, 2 and 3 are recognized at the end of the reporting period in which a change in valuation technique or methodology occurs.
The estimated fair value of the Public Warrants transferred from Level 2 to Level 1 during the period from January 1, 2023 due to the
increase of observable market activity.
NOTE
17 – DISCONTINUED OPERATIONS
As
at June 30, 2023, to facilitate cost reduction plan, the Company has made the strategic decision to discontinue drone solution service
and on December 27, 2023, the Company discontinued the remaining operations of A.L.I as part of the move of our operations to Los Angeles,
California.
The
carrying value of the assets and liabilities of the discontinued operations in relation to the Company’s operations in A.L.I. have
been classified by the Company as discontinued operations as at March 31, 2024 and December 31, 2023 for accounting purpose and are shown
below:
SCHEDULE OF DISCONTINUED OPERATIONS
As at | |
March 31, 2024 | | |
December 31, 2023 | |
ASSETS | |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash and cash equivalents | |
$ | - | | |
$ | 81,332 | |
| |
| | | |
| | |
Total Assets | |
$ | - | | |
$ | 81,332 | |
LIABILITIES | |
| | | |
| | |
Current Liabilities: | |
| | | |
| | |
Short-term loans payable | |
$ | - | | |
$ | 836,910 | |
Accounts payable | |
| - | | |
| 4,403,030 | |
Accrued expenses | |
| - | | |
| 1,254,820 | |
Others payable | |
| - | | |
| 101,651 | |
Contract liabilities | |
| 350,000 | | |
| 1,101,614 | |
Current portion of long-term loans | |
| - | | |
| 204,584 | |
Finance leases liabilities-current | |
| - | | |
| 116,002 | |
Operating leases liabilities-current | |
| - | | |
| 225,874 | |
Total Current Liabilities | |
| 350,000 | | |
| 8,244,485 | |
Longer-term liabilities: | |
| | | |
| | |
Long-term loans | |
| - | | |
| 2,873,758 | |
Finance leases liabilities-non-current | |
| - | | |
| 31,893 | |
Operating leases liabilities-non-current | |
| - | | |
| 145,677 | |
Other long-term liabilities | |
| - | | |
| 169,679 | |
Total long-term liabilities | |
| - | | |
| 3,221,007 | |
Total Liabilities | |
$ | 350,000 | | |
$ | 11,465,492 | |
The
results of operations in relation to the Company’s operations in ALI have been classified by the Company as discontinued operations
for the three months ended March 31, 2024 and 2023 for accounting purpose and are shown below:
| |
2024 | | |
2023 | |
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
| |
Revenues | |
$ | - | | |
$ | 1,265,883 | |
Cost of revenues | |
| - | | |
| 955,071 | |
Gross profit | |
| - | | |
| 310,812 | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
Selling expenses | |
| - | | |
| 40,382 | |
General and administrative expenses | |
| - | | |
| 2,647,569 | |
Research and development expenses | |
| - | | |
| 2,090,219 | |
Total operating expenses | |
| - | | |
| 4,778,170 | |
| |
| | | |
| | |
Loss from operations | |
| | | |
| (4,467,358 | ) |
| |
| | | |
| | |
Other income (expenses): | |
| | | |
| | |
Interest expenses, net | |
| - | | |
| (6,847 | ) |
Loss on foreign currency transaction | |
| - | | |
| (11,005 | ) |
Loss on disposal of fixed assets | |
| - | | |
| (9,943 | ) |
Equity in earnings of investee | |
| - | | |
| 6,176 | |
Other income | |
| - | | |
| 176,064 | |
Total other income | |
| - | | |
| 154,445 | |
| |
| | | |
| | |
Net loss from discontinued operations | |
| - | | |
| (4,312,913 | ) |
Income tax | |
| - | | |
| - | |
Net loss from discontinued operations | |
$ | - | | |
$ | (4,312,913 | ) |
NOTE
18 – SUBSEQUENT EVENTS
Effective
as of April 2, 2024, the Company completed 100 old to 1 new share consolidation. All share figures and references have been retrospectively
adjusted.
Effective
April 8, 2024, we authorized the issuance of 38,878 shares to consultants with fair value of $180,000 who provide the Company with services.
Subsequent
to the three months ended March 31, 2024, the Company received an aggregate of $100,000 from third parties. The advance is non-interest
bearing, unsecured, and due on demand.
Subsequent to the three months ended March 31, 2024, the Company received
an aggregate of $140,000 from a third party. The advance is unsecured, due within five months, and 3% compounded interest.
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.
The
following discussion and analysis of the Company’s financial condition and results of operations should be read in conjunction
with our audited financial statements and the notes related thereto which are included in “Item 1. Financial Statements and Supplementary
Data” of this Quarterly Report on Form 10-Q. Certain information contained in the discussion and analysis set forth below includes
forward-looking statements. Our actual results may differ materially from those anticipated in these forward-looking statements as a
result of many factors, including those set forth under “Special Note Regarding Forward-Looking Statements” in this Quarterly
Report on Form 10-Q and “Item 1A. Risk Factors” in our Annual Report on Form 10-K (“Annual Report”) filed with
the Securities and Exchange Commission (“Commission”) on March 31, 2024.
Overview
AERWINS
Technologies Inc., a Delaware corporation (the “Company,” “we,” “us,” or “AERWINS”) through
its subsidiaries is redesigning our single-seat optionally Manned Air Vehicle (“MAV” or “Manned Air Vehicle”).
We aim to align this vehicle with the stringent requirements of the Federal Aviation Administration’s (“FAA”) Powered
Ultra-Light Air Vehicle Category, setting a new standard for safe low-altitude manned flight. Following an evaluation of the viability
of other areas of the Company’s business which AWIN considered non-core and our desire to focus solely on our core business of
developing an FAA compliant MAV in the United States, we discontinued our non-core operations formerly carried out by our wholly owned
indirect subsidiary, A.L.I. Technologies Inc., a Japanese corporation (“ALI”). Following the discontinuation, on December
27, 2023, ALI filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai Kakari”
[Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu). A bankruptcy trustee was appointed on January 10, 2024, and proceedings
have commenced. All references in this Quarterly Report on Form 10-Q to the “Company,” “we,” “us,”
or “AERWINS” include both AERWINS and ALI, except that references to the “Company” “we,” “us,”
or “Pono” in this Item 2 refer to Aerwins Technologies Inc. f/k/a Pono Capital Corp.
We
were originally incorporated in Delaware on February 12, 2021 under the name “Pono Capital Corp” as a special purpose acquisition
company, formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar
business combination with one or more businesses. On August 13, 2021, we consummated an initial public offering. On February 3, 2023,
we consummated a merger (the “Merger”) with Pono Merger Sub, Inc., a Delaware corporation (“Merger Sub”) and
a wholly-owned subsidiary of the Company, then called Pono Capital Corp., a Delaware corporation (“Pono”) with and into AERWINS,
Inc. (formerly named AERWINS Technologies Inc.), a Delaware corporation pursuant to an agreement and plan of merger, dated as of September
7, 2022 (as amended on January 19, 2023, the “Merger Agreement”), by and among Pono, Merger Sub, AERWINS, Mehana Equity LLC,
a Delaware limited liability company (“Sponsor” or “Purchaser Representative”) in its capacity as the representative
of the stockholders of Pono, and Shuhei Komatsu in his capacity as the representative of the stockholders of AERWINS, Inc. (“Seller
Representative”). The Merger and other transactions contemplated thereby (collectively, the “Business Combination”)
closed on February 3, 2023 when pursuant to the Merger Agreement, Merger Sub merged with and into AERWINS, Inc. with AERWINS, Inc. surviving
the Merger as a wholly-owned subsidiary of Pono, and Pono changed its name to “AERWINS Technologies Inc.” and the business
of the Company became the business of AERWINS, Inc. The Business Combination was accounted for as a reverse recapitalization in accordance
with U.S. GAAP. Under this method of accounting, Pono Capital Corp was treated as the acquired company and AERWINS, Inc. was treated
as the acquirer for financial statement reporting purposes.
The
Business Combination occurred during the period for which the financial information herein is presented. The financial information included
in this “Management’s Discussion and Analysis of Financial Condition and Results of Operations” reflects the historical
operations of the Company prior to the Business Combination and the combined operations after the Business Combination, unless otherwise
noted. For additional information on the Business Combination please see the “Explanatory Note” on page 1 of this
Quarterly Report on Form 10-Q. For additional information on the corporate history of our Company please see the section titled “Corporate
History” on page 20 of our Annual Report.
Business
Overview
We
were incorporated in the State of Delaware on June 9, 2022. Through our U.S.-based subsidiary, Aerwin Development, we are redesigning
our single-seat optionally Manned Air Vehicle (“MAV” or “Manned Air Vehicle”) in the United States. We aim to
align this vehicle with the stringent requirements of the Federal Aviation Administration’s (“FAA”) Powered Ultra-Light
Air Vehicle Category, setting a new standard for safe low-altitude manned flight. Following an evaluation of the viability of other areas
of the Company’s business which AWIN considered non-core and our desire to focus solely on our core business of developing an FAA-compliant
MAV in the United States, we discontinued our non-core operations formerly carried out by our wholly owned indirect subsidiary, A.L.I.
Technologies Inc., a Japanese corporation (“ALI”). Following the discontinuation, on December 27, 2023, ALI filed a voluntary
bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai Kakari” [Special Trusteeship Section],
Case ID: No. 8234 of 2023 (Fu). A bankruptcy trustee was appointed on January 10, 2024, and proceedings have commenced.
A.L.I.
was established in Japan in September 2016 and was acquired by us in August, 2022. The acquisition of A.L.I. was accounted for as a recapitalization
among entities under common control since the same controlling shareholders controlled all these entities before and after the transaction.
The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the transaction
had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. On January
10, 2024, the Company no longer controls A.L.I. resulting in deconsolidation of A.L.I.’s assets and liabilities during the three
months ended March 31, 2024.
With
the mission of “Transforming society from the sky down,” we aim to realize an “Air Mobility Society” in which
cars, specialized crafts, and drones can fly freely. To this end, we are redesigning our single-seat optionally Manned Air Vehicle (“MAV”).
We aim to align this vehicle with the stringent requirements of the Federal Aviation Administration’s (“FAA”) Powered
Ultra-Light Air Vehicle Category, setting a new standard for safe low-altitude manned flight.
To
achieve this goal, we have established AERWIN Development Company LLC, a California subsidiary with offices in Los Angeles, California,
and entered into the Letter of Intent with Helicopter Technology discussed above.
Discontinued
Operations
As
of June 30, 2023, we discontinued providing drone photography services and joint research and development services previously provided
within our unmanned air mobility business.
On
December 27, 2023, we discontinued the operations of A.L.I. as part of our operations, moved to Los Angeles, California, and continued
the development of a line of FAA-compliant manned and unmanned crafts for low-altitude. Following the discontinuation, on December 27,
2023, A.L.I. filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai Kakari”
[Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu). A bankruptcy trustee was appointed on January 10, 2024, and proceedings
have commenced.
ALI’s
discontinued operations include the manned air mobility business, including the further development of the XTURISMO limited edition hoverbike,
the air mobility platform COSMOS (Centralized Operating System for Managing Open Sky), the computing power-sharing business, drone photography
business and drone and artificial intelligence research and development business.
For
accounting purpose, the results of operations in relation to the Company’s Drone solution service have been classified by the Company
as discontinued operations for the years ended December 31, 2023 and 2022.
Key
Factors that Affect Our Results of Operations
Our
business is affected by many factors which we discuss under the heading “Risk Factors” included elsewhere in this
Quarterly Report on Form 10-Q. The following are a few of those key factors that may affect our financial condition and results of operations:
Our
Ability to Complete Development of and Manufacture our planned Manned Air Vehicle (“MAV”)
Our
results of operations rely on our ability to redesign our single-seat optionally Manned Air Vehicle (“MAV” or “Manned
Air Vehicle”) and commence production pursuant to the stringent requirements of the Federal Aviation Administration’s (“FAA”)
Powered Ultra-Light Air Vehicle Category, setting a new standard for safe low altitude manned flight. We plan to do this in conjunction
with Helicopter Technology Company (“Helicopter Technology”) pursuant to the terms of the Letter of Intent we entered with
them effective as of December 19, 2023 described elsewhere in this Form 10-Q.
Our
Ability to Develop a Dealer Distribution Network and Market and Sell MAV’s in Sufficient Quantities to Achieve Profitability
Pursuant
to the Letter of Intent, we have agreed to provide marketing and support services that includes marketing, sales, advertising, development
of a dealer distribution network, online marketplace, and other distribution channels in order to sell sufficient quantities of the MAVs.
We plan to sell our MAV’s primarily in the United States, China and Europe beginning in 2027.
Our
Ability to Control Costs and Expenses and Improve Our Operating Efficiency
We
are aiming to establish a highly profitable structure for a mass production of MAV’s which focuses on design and supply chain control.
We plan to select subcontractors and suppliers appropriately based on cost, quality, and delivery date, and seek to build an efficient
production system.
Results
of Operations
Comparison
of Results of Operations for the Three Months Ended March 31, 2024, and 2023
The
following table summarizes our operating results as reflected in our statements of income during the three months ended March 31, 2024
and 2023, and provides information regarding the dollar and percentage increase or (decrease) during such periods.
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | | |
Variance | |
| |
Amount | | |
% of | | |
Amount | | |
% of | | |
Amount | | |
% of | |
REVENUE | |
$ | - | | |
| - | % | |
$ | - | | |
| - | % | |
$ | - | | |
| - | % |
COST OF REVENUE | |
| - | | |
| - | % | |
| - | | |
| - | % | |
| - | | |
| - | % |
GROSS LOSS | |
| - | | |
| - | % | |
| - | | |
| - | % | |
| - | | |
| - | % |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Selling expenses | |
| - | | |
| - | % | |
| - | | |
| - | % | |
| - | | |
| - | % |
General and administrative expenses | |
| 620,380 | | |
| - | % | |
| 3,574,882 | | |
| - | % | |
| (2,954,502 | ) | |
| (82.6 | )% |
Research and development expenses | |
| - | | |
| - | % | |
| - | | |
| - | % | |
| - | | |
| - | % |
Total operating expenses | |
| 620,380 | | |
| - | % | |
| 3,574,882 | | |
| - | % | |
| (2,954,502 | ) | |
| (82.6 | )% |
Loss from operations | |
| (620,380 | ) | |
| - | % | |
| (3,574,882 | ) | |
| - | % | |
| 2,954,502 | | |
| 82.6 | % |
Other income | |
| 9,546,911 | | |
| - | % | |
| 86,251 | | |
| - | % | |
| 9,460,660 | | |
| 10,968.8 | % |
Income (Loss) before income tax provision | |
| 8,926,531 | | |
| - | % | |
| (3,488,631 | ) | |
| | % | |
| 12,415,162 | | |
| (355.9 | )% |
Income taxes expense | |
| - | | |
| - | % | |
| - | | |
| - | % | |
| - | | |
| - | % |
Income (Loss) from continuing operations | |
| 8,926,531 | | |
| - | % | |
| (3,488,631 | ) | |
| - | % | |
| 12,415,162 | | |
| (355.9 | )% |
Loss from discounted operations | |
| - | | |
| - | % | |
| (4,312,913 | ) | |
| - | % | |
| 4,312,913 | | |
| (100.0 | )% |
Net income (loss) | |
$ | 8,926,531 | | |
| - | % | |
$ | (7,801,544 | ) | |
| - | % | |
$ | 16,728,075 | | |
| (214.4 | )% |
Operating
Expenses
The
following table sets forth the breakdown of our operating expenses for the three months ended March 31, 2024 and 2023:
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | | |
Variance | |
| |
Amount | | |
% of | | |
Amount | | |
% of | | |
Amount | | |
% of | |
REVENUE | |
$ | - | | |
| - | % | |
$ | - | | |
| - | % | |
$ | - | | |
| - | % |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Selling expenses | |
| - | | |
| - | % | |
| - | | |
| - | % | |
| - | | |
| - | % |
General and administrative expenses | |
| 620,380 | | |
| - | % | |
| 3,574,882 | | |
| - | % | |
| (2,954,502 | ) | |
| (82.6 | )% |
Research and development expenses | |
| - | | |
| - | % | |
| - | | |
| - | % | |
| - | | |
| - | % |
Total operating expenses | |
$ | 620,380 | | |
| - | % | |
$ | 3,574,882 | | |
| - | % | |
$ | (2,954,502 | ) | |
| (82.6 | )% |
General
and Administrative Expenses
Our
general and administrative expenses primarily consist of employee salaries and welfare, consulting for company reorganization and going
public, rental expense, and travel and entertainment expenses.
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | | |
Variance | |
| |
Amount | | |
% of | | |
Amount | | |
% of | | |
Amount | | |
% of | |
Salaries and welfare | |
$ | 12,840 | | |
| 2.1 | % | |
$ | 67,469 | | |
| 1.9 | % | |
$ | (54,629 | ) | |
| (81 | )% |
Consulting and professional service fees | |
| 583,749 | | |
| 94.1 | % | |
| 3,488,383 | | |
| 97.6 | % | |
| (2,904,634 | ) | |
| (83.3 | )% |
Rent expense | |
| - | | |
| - | % | |
| 64 | | |
| - | % | |
| (64 | ) | |
| (100 | )% |
Office, utility and other expenses | |
| - | | |
| - | % | |
| 18,709 | | |
| 0.5 | % | |
| (18,709 | ) | |
| (100 | )% |
Commission fees expenses | |
| 1,275 | | |
| 0.2 | % | |
| 257 | | |
| - | % | |
| 1,018 | | |
| 395.5 | % |
Other expenses | |
| 22,516 | | |
| 3.6 | % | |
| - | | |
| - | % | |
| 22,516 | | |
| 100 | % |
Total general and administrative expenses | |
$ | 620,380 | | |
| 100 | % | |
$ | 3,574,882 | | |
| 100 | % | |
$ | (2,954,502 | ) | |
| (82.6 | )% |
*
Refers to the percentage of total general and administrative expenses.
Our
general and administrative expenses decreased by $2,954,502 or 82.6%, to $620,380 for the three months ended March 31, 2024 from $3,574,882
for the three months ended March 31, 2023, primarily attributable to consulting and professional service fees relating to the business
combination with Pono.
Other
Income, net
Our
other income primarily includes gain on deconsolidation.
Total
other income, net, increased by $9,460,660 or 10,968.8% from $86,251 for the three months ended March 31, 2023 to $9,546,911 of income
for the three months ended March 31, 2024.
Net
Income from Continuing Operations
As
a result of the foregoing, we reported a net income of $8,926,531 for the three months ended March 31, 2024 representing a $12,415,162
or 355.9% increase from a net loss of $3,488,631 for the three months ended March 31, 2023. All net loss is attributable to AERWINS Technologies
Inc.
Results
from Discontinued Operations
As
at June 30, 2023, to facilitate cost reduction plan, the Company has made the strategic decision to discontinue drone solution service
and on December 27, 2023, the Company discontinued the remaining operations of A.L.I as part of the move of our operations to Los Angeles,
California. The results of operations in relation to the Company’s operations in ALI have been classified by the Company as discontinued
operations for the three months ended March 31, 2024 and 2023 for accounting purpose and are shown below:
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
| |
Revenues | |
$ | - | | |
$ | 1,265,883 | |
Cost of revenues | |
| - | | |
| 955,071 | |
Gross profit | |
| - | | |
| 310,812 | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
Selling expenses | |
| - | | |
| 40,382 | |
General and administrative expenses | |
| - | | |
| 2,647,569 | |
Research and development expenses | |
| - | | |
| 2,090,219 | |
Total operating expenses | |
| - | | |
| 4,778,170 | |
| |
| | | |
| | |
Loss from operations | |
| | | |
| (4,467,358 | ) |
| |
| | | |
| | |
Other income (expenses): | |
| | | |
| | |
Interest expenses, net | |
| - | | |
| (6,847 | ) |
Loss on foreign currency transaction | |
| - | | |
| (11,005 | ) |
Loss on disposal of fixed assets | |
| - | | |
| (9,943 | ) |
Equity in earnings of investee | |
| - | | |
| 6,176 | |
Other income | |
| - | | |
| 176,064 | |
Total other income | |
| - | | |
| 154,445 | |
| |
| | | |
| | |
Net loss from discontinued operations | |
| - | | |
| (4,312,913 | ) |
Income tax | |
| - | | |
| - | |
Net loss from discontinued operations | |
$ | - | | |
$ | (4,312,913 | ) |
Deconsolidation
of A.L.I.
A.L.I.
Bankruptcy
On
December 27, 2023, A.L.I. filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai
Kakari” [Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu) (the “A.L.I. Bankruptcy”).
On
January 10, 2024, the Court entered an order (the “January 10 Order”) confirming that bankruptcy proceedings are commenced
against the debtor A.L.I., that A.L.I. is found to be insolvent, the appointment of Gaku Iida, Attorney-at-Law, of Abe, Ikubo & Katayama
be appointed as the trustee in the bankruptcy proceedings (the “Trustee”) and setting the date and place of the meeting to
report on the status of property, to report on calculations and hear opinions regarding the disposition of the bankruptcy proceedings
on May 14, 2024, at 10:00 a.m. local time in the Court (the “Status Report Meeting”). The Trustee’s address is Fukuoka
Bldg. 9F, 2-8-7 Yaesu, Chuo-ku, Tokyo. A trustee has been appointed by the Bankruptcy Court and the trustee has assumed and will continue
to exercise control over all assets and liabilities of A.L.I. The assets of A.L.I. will be liquidated for distribution in accordance
with the priorities established by the Bankruptcy Act. The Company expects that no distributions will be available in A.L.I’s liquidation.
As
a result of the filing of the Bankruptcy Proceedings and the January 10 Order, the Company concluded that it no longer controls A.L.I.
for accounting purposes as of January 10, 2024, in accordance with U.S. GAAP Accounting Standards Codification 810, and, therefore, deconsolidated
all assets and liabilities of A.L.I. during the three months ended March 31, 2024 from the Company’s financial statements.
The
following table provides the carrying value of assets and liabilities of A.L.I that have been deconsolidated during the three months
ended March 31, 2024:
As at | |
January 10, 2024 | |
ASSETS | |
| | |
Current Assets: | |
| | |
Cash and cash equivalents | |
$ | 81,332 | |
Total Assets | |
$ | 81,332 | |
LIABILITIES | |
| | |
Current Liabilities: | |
| | |
Short-term loans payable | |
$ | 861,540 | |
Accounts payable | |
| 4,403,030 | |
Accrued expenses | |
| 1,254,820 | |
Others payable | |
| 101,651 | |
Contract liabilities | |
| 751,614 | |
Current portion of long-term loans | |
| 204,584 | |
Finance leases liabilities-current | |
| 116,002 | |
Operating leases liabilities-current | |
| 225,874 | |
Total Current Liabilities | |
| 7,919,115 | |
Longer-term liabilities: | |
| | |
Long-term loans | |
| 2,873,758 | |
Finance leases liabilities-non-current | |
| 31,893 | |
Operating leases liabilities-non-current | |
| 145,677 | |
Other long-term liabilities | |
| 169,679 | |
Total long-term liabilities | |
| 3,221,007 | |
Total Liabilities | |
$ | 11,140,122 | |
| |
| | |
Net Liabilities deconsolidated | |
| (11,058,790 | ) |
Accumulated other comprehensive loss | |
| 1,044,308 | |
| |
| 1,044,308 | |
| |
| | |
Gain on deconsolidation of A.L.I. | |
$ | 10,014,482 | |
The
A.L.I. Bankruptcy constitutes an event of default pursuant to the Closing Notes in the aggregate principal amount of $4,200,000. Consequently,
Lind Global may at any time, at its option, (1) demand payment of an amount equal to 120% of the outstanding principal amount of the
Closing Notes and (2) exercise all other rights and remedies available to it under the Closing Notes and other agreements entered into
among the Company and Lind in connection with the issuance of the Closing Notes (collectively, the “Transaction Documents”);
provided, however, that (x) upon the occurrence of the event of default described above, Lind Global, in its sole and absolute discretion
(without the obligation to provide notice of such event of default), may: (a) from time-to-time demand that all or a portion of the outstanding
principal amount of the Closing Notes be converted into shares of the Company’s common stock at the lower of (i) the then-current
Conversion Price (that price being $18.176 per share (the “Floor Price”)) and (ii) eighty-percent (80%) of the average of
the three (3) lowest daily volume weighted average prices (“VWAPs”) during the 20 trading days prior to the delivery by Lind
Global of the applicable notice of conversion or (b) exercise or otherwise enforce any one or more of Lind Global’s rights, powers,
privileges, remedies and interests under the Closing Notes, the Transaction Documents or applicable law.
Liquidity
and Capital Resources
As
of March 31, 2024, we had $163,275 in cash as compared to $2,072 as of December 31, 2023. As of March 31, 2024, our working capital deficit
was $4,305,916.
In
assessing our liquidity, management monitors and analyzes our cash, our ability to raise funds and to generate sufficient revenue in
the future, and our operating and capital expenditure commitments. We are looking for other sources, such as raising additional
capital by issuing shares of stock, to meet our needs for cash. To that end, management is currently scrutinizing potential cost
reductions among the operating expenses and other cost reductions to better align our expenses with expected future revenues which
resulted in our discontinuance as of December 31, 2023 of our drone photography services and joint research and development services
previously provided within our unmanned air mobility business and the discontinuance of our non-core operations formerly carried out
by our wholly owned indirect subsidiary, A.L.I. Consequently, the projected revenues from A.L.I.’s businesses we expected when
we completed the Business Combination with Aerwins, Inc. will not be achieved. Furthermore, we note that we have a history of
operating losses, have not yet achieved profitable operations and expect to incur further losses. We have funded our operations
primarily from equity and debt financing and shareholder loans. As of March 31, 2024, cash generated from financing activities
was not sufficient to fund operations and, in particular, to fund our growth strategy in the short-term or long-term. In connection
with our efforts to obtain additional working capital, we raised $542,000 in cash from the sale of our Common Stock and received
various shareholder advances discussed below. See “Liquidity and Capital Resources – Recent Financing
Transactions” below. The primary need for liquidity is to fund working capital and general corporate purposes, including the
payment of the Mandatory Prepayment portion of the Lind Notes, the expected costs to redesign, build and commercialize our planned
MAV and the personnel costs, capital expenditures and the expected costs to redesign, build and commercialize our planned MAV and
the personnel costs, capital expenditures and the costs of operating as a public company. The ability to meet these needs depends on
our ability to raise funds from debt and/or equity financing which is subject to prevailing economic conditions and financial,
business and other factors, some of which are beyond our control. There can be no assurance that additional financing will be
available to us when needed or at all, or obtained on commercially reasonable terms acceptable to us.
During
the year ended December 31, 2023 and three months ended March 31, 2024, one of the Company’s directors, Kiran Sidhu and a former
director, Daisuke Katano, paid some payables on behalf of the Company. Mr. Sidhu paid $341,424 in the year 2023 and $45,189 during the three month period ended March 31,2024, as of March 31, 2024, the aggregate amount outstanding is $313,428. Mr. Katano paid $215,725 in the year 2023 and
$9,935 is outstanding as of December 31, 2023. The Company will pay to them at an appropriate timing in light of its lack of adequate working capital.
Subsequent to the three months ended March 31, 2024, the Company received an aggregate of $140,000 from third parties.
The advance is non-interest bearing, unsecured, and due on demand.
GOING
CONCERN
The
Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable
to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.
As of and for the three months ended March 31, 2024, the Company has an
accumulated deficit of $63,484,844. On December 27, 2023, the Company discontinued the operations of A.L.I. Technologies Inc., a Japanese
corporation (“A.L.I.”) which is its wholly-owned indirect subsidiary and filed a voluntary bankruptcy petition with the Tokyo
District Court, Civil Division 20, “Tokutei Kanzai Kakari” [Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu).
These factors raise substantial doubt on the Company’s ability to continue as a going concern.
Although
the Company moved its operations to Los Angeles, California where it is planning to redesign its MAV and eventually commence production
in order to generate sufficient revenue, the Company’s cash position is not sufficient to support the Company’s daily operations.
Management intends to raise additional funds by way of debt, or a private or public offering. While the Company believes in the viability
of its strategy to commence production of the MAV following its redesign in order to generate sufficient revenue and in its ability to
raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent
upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional
funds by way of debt, or a public or private offering. In addition, the Company may be the subject of complaints or litigation from customers,
suppliers, employees, creditors of A.L.I. stemming from its bankruptcy proceedings or other third parties for various actions. The damages
sought against the Company in some of these litigation proceedings could be substantial. The Company cannot assure its stockholder that
the Company will always have meritorious defenses to the plaintiffs’ claims. While the ultimate effect of these legal actions cannot
be predicted with certainty, the Company’s reputation and the result of operations could be negatively impacted. The proceedings
the Company may be involved in from time to time, including the A.L.I. Bankruptcy proceedings, could incur substantial judgments, fines,
legal fees or other costs and have a material adverse effect on the Company’s business, financial condition, results of operations
and cash flows.
Further,
the Company has a significant amount of indebtedness. As of March 31, 2024 and December 31, 2023, the Company had total liabilities of
$8,966,839 and $19,547,304, respectively. In addition, A.L.I.’s December 27, 2023 bankruptcy filing constituted an event of default
pursuant to the secured convertible notes in the aggregate principal amount of $4,200,000 issued by us to Lind Global on April 12, 2023
and May 23, 2023 and as amended on August 25, 2023 (the “Lind Notes”). Pursuant to the terms of the January Note Amendments
and the SPA Amendment, if the Company completes a Public Offering of our securities and make the Mandatory Prepayment no later than April
15, 2024, as provided for in the January Note Amendments, Lind Global has agreed to forbear enforcement of its rights due to the event
of default. Since the Company was unable to fulfill these obligations, Lind Global has, at its option, the right to (1) demand payment
of an amount equal to 120% of the outstanding principal amount of the Notes and (2) exercise all other rights and remedies available
to it under the Notes and other agreements entered into among the Company and Lind in connection with the issuance of the Notes, subject
to the Floor Price and cash payment.
The
financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the
amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
Certain
Effects of Future Sales of our Common Stock May Have on the Exercise of the Warrants
Sales
of a substantial number of shares of our Common Stock in the public market by Lind Global and/or by our other existing securityholders,
or the perception that those sales might occur, could depress the market price of our Common Stock and could impair our ability to raise
capital through the sale of additional equity securities. We are unable to predict the effect that such sales may have on the prevailing
market price of our Common Stock. The shares of our common stock issuable upon conversion of the convertible notes held by Lind Global
and upon exercise of warrants it holds would represent a substantial percentage of our total outstanding Common Stock as of the date
of this report, assuming the sale of all of the Convertible Notes and exercises of all Warrants. Consequently, the sale of all securities
that Lind has the right to acquire could result in a significant decline in the public trading price of our Common Stock.
In
the event of the exercise of any Warrants for cash, we will receive the proceeds from such exercise. Assuming the exercise in full of
all of Warrants for cash, we would receive an aggregate of approximately $2,355,516, but would not receive any proceeds from the sale
of the shares of Common Stock issuable upon such exercise. To the extent any of the Warrants are exercised on a “cashless basis,”
we will not receive any proceeds upon such exercise. We intend to use the proceeds received from the exercise of the Warrants, if any,
for working capital and general corporate purposes, including personnel costs, capital expenditures and the costs of operating as a public
company. The amounts that we actually spend for any specific purpose may vary significantly, and will depend on a number of factors including,
but not limited to, market conditions. We believe the likelihood that holders of our Warrants will exercise their Warrants, and therefore
the amount of cash proceeds we would receive, is dependent upon the trading price of our Common Stock, the last reported sales price
for which was $12.80 per share on November 27, 2023. If the trading price of our Common Stock is less than the Warrant Exercise Prices,
respectively, we expect that holders of the Warrants will not exercise them. There is no guarantee the Warrants will be in the money
following the time they become exercisable and prior to their expiration, and as such, the Warrants may expire worthless and we may receive
no proceeds from the exercise of Warrants. We will continue to evaluate the probability of Warrant exercises and the merit of including
potential cash proceeds from the exercise of the Warrants in our future liquidity projections, but we do not currently expect to rely
on the cash exercise of Warrants to fund our operations. We instead currently expect to rely on the sources of funding described below,
if available on reasonable terms or at all.
Recent
Financing Transactions
Lind
Global Financing. On April 12, 2023, we entered into the Purchase Agreement with Lind Global pursuant to which we agreed to issue
to Lind Global up to three secured convertible promissory notes (the “Convertible Notes” and each a “Convertible Note”)
in the aggregate principal amount of $6,000,000 for an aggregate purchase price of $5,000,000 and warrants (the “Warrants”
and each a “Warrant”) to purchase 56,016 shares of the Company’s common stock (the “Transaction”). On August
25, 2023 (the “Amendment Date”), we entered into an Amendment to Senior Convertible Promissory Note First Closing Note and
an Amendment to the Senior Convertible Promissory Note Second Closing Note with Lind Global (collectively, the “Floor Note Amendments”)
which amended the Conversion Price (as defined below) to include a floor price of $18.176 (the “Floor Price”). In addition
to inclusion of a Floor Price, the Note Amendments also provide that at the option of Selling Securityholder, if in connection with a
conversion under the Closing Notes, as amended, the Conversion Price is deemed to be the Floor Price, then in addition to issuing the
Conversion Shares (as defined in the Closing Notes) at the Floor Price, we agreed to pay to Selling Securityholder a cash amount equal
to (i) the number of shares of common stock that would be issued to Selling Securityholder upon a conversion determined by dividing the
dollar amount to be converted being paid in shares of common stock by ninety percent (90%) of the lowest single VWAP during the twenty
(20) Trading Days prior to the applicable date of conversion (notwithstanding the Floor Price) less (ii) the number of Conversion Shares
issued to Selling Securityholder in connection with the conversion; and (iii) multiplying the result thereof by the VWAP on the Conversion
Date.
The
closings of the Transaction (the “Closings and each a “Closing”) occurred in tranches (each a “Tranche”):
the Closing of the first Tranche (the “First Closing”) occurred on April 12, 2023 and consisted of the issuance and sale
to Lind Global of a Convertible Note with a purchase price of $2,100,000 and a principal amount of $2,520,000 (the “First Closing
Note”) and the issuance to Lind Global of a Warrant to acquire 23,527 shares of common stock and the Closing of the second Tranche
(the “Second Closing) which occurred on May 23, 2023 and consisted of the issuance and sale to Lind Global of a Convertible Note
with a purchase price of $1,400,000 and a principal amount of $1,680,000 (the “Second Closing Note”), and the issuance to
Lind Global of a Warrant to acquire 15,685 shares of common stock. The Convertible Notes issued in the First Closing and the Second Closing
are hereinafter referred to as the “Closing Notes”. As provided for in the January Note Amendments, neither party to the
Purchase Agreement is obligated to complete the previously agreed on third Tranche (the “Third Closing), which would have consisted
of the issuance and sale to Lind Global of a Convertible Note with a purchase price of $1,500,000 with a principal amount of $1,800,000,
and the issuance to Lind Global a Warrant to acquire 16,805 shares of common stock. The Third Closing would have closed upon the effectiveness
of the Registration Statement discussed below, but the Registration Statement was never declared effective by the SEC. Pursuant to the
Purchase Agreement, at each Closing, the Company agreed to pay Lind Global a commitment fee in an amount equal to 2.5% of the funding
amount being funded by Lind Global at the applicable Closing. Pursuant to the Purchase Agreement, at each Closing, the Company agreed
to pay Lind Global a commitment fee in an amount equal to 2.5% of the funding amount being funded by Lind Global at the applicable Closing.
The
Convertible Note issued in the First Closing has a maturity date of April 12, 2025 and the Convertible Note issued in the Second Closing
has a maturity date of May 23, 2025 (the “Maturity Date”).
Each
Convertible Note has a conversion price equal to the lesser of: (i) US$9.00 (“Fixed Price”); or (ii) 90% of the lowest single
volume weighted average price during the 20 Trading Days prior to conversion of each Convertible Note (the “Conversion Price”)
“), provided that in no event shall the Conversion Price be less than $18.176 (the “Floor Price”), and in the event
that the calculation as set forth above would result in a Conversion Price less than the Floor Price, the “Conversion Price”
shall be the Floor Price.
In
addition to inclusion of a Floor Price, the Note Amendments also provide that at the option of Selling Securityholder, if in connection
with a conversion under the Closing Notes, as amended, the Conversion Price is deemed to be the Floor Price, then in addition to issuing
the Conversion Shares (as defined in the Closing Notes) at the Floor Price, we agreed to pay to Selling Securityholder a cash amount
equal to (i) the number of shares of common stock that would be issued to Selling Securityholder upon a conversion determined by dividing
the dollar amount to be converted being paid in shares of common stock by ninety percent (90%) of the lowest single VWAP during the twenty
(20) Trading Days prior to the applicable date of conversion (notwithstanding the Floor Price) less (ii) the number of Conversion Shares
issued to Selling Securityholder in connection with the conversion; and (iii) multiplying the result thereof by the VWAP on the Conversion
Date.
The
Convertible Note will not bear interest other than in the event that if certain payments under the Convertible Note as set forth therein
are not timely made, the Convertible Note will bear interest at the rate of 2% per month (prorated for partial months) until paid in
full. The Company will have the right to prepay the Convertible Note under the terms set forth therein.
The
Warrants were issued to Lind Global without payment of any cash consideration. Each Warrant will have an exercise period of 60 months
from the date of issuance. The Exercise price of the First Closing Warrant and Second Closing Warrant is $89.26 per share and $73.16
per share, respectively, subject to adjustments as set forth in the Warrant.
In
the event that there is no effective registration statement registering the shares underlying the Warrants or upon the occurrence of
a Fundamental Transaction as defined in the Purchase Agreement, then the Warrants may be exercised by means of a “cashless exercise”
at the holder’s option, such that the holder may use the appreciated value of the Warrants (the difference between the market price
of the underlying shares of common stock and the exercise price of the underlying warrants) to exercise the warrants without the payment
of any cash.
In
accordance with our obligations under the Purchase Agreement, we filed a registration statement on Form S-1 on May 12, 2023 (the “May
2023 Registration Statement”) with the SEC to register under the Securities Act the resale by Lind Global of up to 112,223 shares
of common stock issuable by us upon partial conversion of the Convertible Notes and exercise of the Warrants issued by us in connection
with the Purchase Agreement. We plan to withdraw the May 2023 Registration Statement as permitted pursuant to the SPA Amendment No. 2
discussed below.
The
Purchase Agreement contains customary registration rights, representations, warranties, conditions and indemnification obligations by
each party, including our agreement to refrain from engaging in certain “Prohibited Transactions” as defined in the Purchase
Agreement, to hold a special meeting of shareholders for the purpose of obtaining shareholder approval of the Transactions, certain events
giving rise to a default under the Convertible Notes, obligations to use the proceeds from certain future financings to repay a portion
of the principal amount of the Convertible Notes, our pledge to Lind Global of the ownership interests in our subsidiaries, a grant by
us and our subsidiaries of a security interest in all of their respective assets and rights as collateral for the obligations due under
the Convertible Notes, and a guaranty by our subsidiaries of our obligations under the Convertible Notes.
The
A.L.I. Bankruptcy constitutes an event of default pursuant to the Closing Notes in the aggregate principal amount of $4,200,000. Consequently,
Lind Global may at any time, at its option, (1) demand payment of an amount equal to 120% of the outstanding principal amount of the
Closing Notes and (2) exercise all other rights and remedies available to it under the Closing Notes and other agreements entered into
among the Company and Lind in connection with the issuance of the Closing Notes (collectively, the “Transaction Documents”);
provided, however, that (x) upon the occurrence of the event of default described above, Lind Global, in its sole and absolute discretion
(without the obligation to provide notice of such event of default), may: (a) from time-to-time demand that all or a portion of the outstanding
principal amount of the Closing Notes be converted into shares of the Company’s common stock at the lower of (i) the then-current
Conversion Price (that price being $18.176 per share (the “Floor Price”)) and (ii) eighty-percent (80%) of the average of
the three (3) lowest daily volume weighted average prices (“VWAPs”) during the 20 trading days prior to the delivery by Lind
Global of the applicable notice of conversion or (b) exercise or otherwise enforce any one or more of Lind Global’s rights, powers,
privileges, remedies and interests under the Closing Notes, the Transaction Documents or applicable law.
The
Closing Notes also provide that at the option of Lind Global, if in connection with a conversion under the Closing Notes, the Conversion
Price is deemed to be the Floor Price, then in addition to issuing the Conversion Shares (as defined in the Closing Notes) at the Floor
Price, the Company will also pay to Lind Global a cash amount equal to (i) the number of shares of common stock that would be issued
to Lind Global upon a conversion determined by dividing the dollar amount to be converted being paid in shares of common stock by ninety
percent (90%) of the lowest single VWAP during the twenty (20) trading days prior to the applicable date of conversion (notwithstanding
the Floor Price) less (ii) the number of shares of the Company’s common stock issued to Lind Global in connection with the conversion;
and (iii) multiplying the result thereof by the VWAP on the date of conversion.
On
January 23, 2024, the Company and Lind Global entered into an Amendment No. 2 to Senior Convertible Promissory Note First Closing Note
and an Amendment No. 2 to the Senior Convertible Promissory Note Second Closing Note (collectively, the “January Note Amendments”)
which amended the Closing Notes to, subject to the conditions discussed below, (i) reduce the aggregate principal amount of the Closing
Notes from $4,200,000 to $3,500,000, (ii) require the Company to repay an aggregate of $1,750,000 of the principal amount of the Closing
Notes no later than the closing date of a public offering of the Company’s common stock where it receives gross proceeds of at
least $13,500,000 (the “Public Offering”) no later than April 15, 2024 and (iii) requires Lind Global to convert no less
than an aggregate of $1,750,000 of the Closing Notes no later than 11 months after the closing of the Public Offering, provided that
at the time of such conversion Lind Global receives shares of common stock that may be disposed of without restrictive legend at their
issuance pursuant to an effective registration statement under the Securities Act of 1933, as amended (the “Securities Act”)
or pursuant to an available exemption from or in a transaction not subject to the registration requirements of the Securities Act (the
“Mandatory Conversion Amount”).
In
addition, on January 23, 2024, the Company and Lind Global entered into Amendment No. 2 to Securities Purchase Agreement (the “SPA
Amendment No. 2”) to, subject to the conditions discussed below, (i) eliminate the obligation of the Company and Lind Global to
complete the Third Closing discussed above, (ii) delete the clause obligating the Company to register the shares of common stock issuable
upon conversion of the Closing Notes and exercise of the Warrants (collectively, the “Closing Securities”) or pay Lind Global
any delay payments as a result of the Company’s failure to register the Closing Securities, (iii) eliminate certain restrictions
on the Company’s right to issue equity and debt in future transactions and (iv) eliminate Lind Global’s right to participate
in future offerings of the Company’s securities, other than its rights to participate in this offering.
The
January Note Amendments and the SPA Amendment are subject to the Company completing a public offering of its Common Stock where it receives
gross proceeds of at least $13,500,000 (the “Public Offering”) and making the Mandatory Prepayment as discussed above. In
as much as the Company failed to complete the Public Offering by April 15, 2024, Lind Global is not obligated to fulfill the terms of
the January Note Amendments. The Company plans to enter into discussions with Lind Global to extend the time period in which it is obligated
to complete the Public Offering.
Recent
Sale of Unregistered Securities
On
February 27, 2024 and March 22, 2024, we entered into and completed the sale to two unrelated accredited investors (the “Investors”),
of 100,000 shares and 35,500 shares, respectively, of our unregistered Common Stock at a price of $4.00 per share for an aggregate of
$542,000 in cash (the “Offerings”). The Offerings were made pursuant to the terms of a Subscription Agreement. In connection
with the Offerings, the Company entered into a Piggyback Registration Rights Agreement with each Investor whereby the Company agreed
to register the Common Stock acquired by the Investor in the Offering if at any time while the Investor remains the holder of such shares,
the Company proposes to file any registration statement under the Securities Act of 1933, as amended (the “Securities Act”)
with respect to its Common Stock for its own account or for shareholders of the Company for their account, subject to certain customary
exceptions.
Cash
Flows for the Three Months Ended March 31, 2024 and 2023
The
following table sets forth summary of our cash flows for the periods indicated:
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
| |
Net cash provided by (used in) continuing operating | |
$ | (380,797 | ) | |
$ | 810,374 | |
Net cash used in investing activities | |
| - | | |
| - | |
Net cash provided by financing activities | |
| 542,000 | | |
| 1,595,831 | |
Net cash used in discontinued operations | |
| - | | |
| (2,615,263 | ) |
Net decrease in cash and cash equivalents | |
| 161,203 | | |
| (209,058 | ) |
Effect of exchange rate changes | |
| - | | |
| (61,552 | ) |
Cash and cash equivalents, beginning of the year | |
| 2,072 | | |
| 300,943 | |
Cash and cash equivalents at beginning of year held by discontinued operation | |
| - | | |
| - | |
Cash and cash equivalents at ending of the year held by discontinued operation | |
| - | | |
| - | |
Cash and cash equivalents, end of the year | |
$ | 163,275 | | |
$ | 30,333 | |
Operating
Activities
Net
cash used in operating activities was $380,797 for the three months ended March 31, 2024, primarily consisting of the following:
●
Net income of $8,926,531 for the three months ended March 31, 2024;
●
Increase in Accounts payable of $163,241.
Net
cash used in operating activities was $3,230,216 for the three months ended March 31, 2023, primarily consisting of cash used in discontinued
operations.
Investing
Activity
Net
cash used in investing activities amounted to $Nil for the three months ended March 31, 2024.
Net
cash used in investing activities was $45,559 for the three months ended March 31, 2023, primarily consisting of cash used in discontinued
operations.
Financing
Activities
Net
cash provided by financing activities amounted to $542,000, for the three months ended March 31, 2024 and primarily consisted of proceeds
from issuance of shares.
Net
cash used in investing activities was $3,066,717 for the three months ended March 31, 2023, primarily consisting of cash used in discontinued
operations and proceeds from reverse recapitalization.
Contractual
obligations
Lease
commitment
The
Company’s subsidiary, A. L. I. Technologies entered into 13 leases for its office space, multi-function printers and a vehicle,
which were classified as operating leases. A. L. I. Technologies also entered into two leases classified as finance leases.
Off-Balance
Sheet Arrangements
We
did not have any off-balance sheet arrangements as of March 31, 2024.
Critical
Accounting Policies and Estimates
Our
discussion and analysis of our financial condition and results of operations are based upon our financial statements. These financial
statements are prepared in accordance with U.S. GAAP, which requires us to make estimates and assumptions that affect the reported amounts
of our assets and liabilities and revenue and expenses, to disclose contingent assets and liabilities on the date of the financial statements,
and to disclose the reported amounts of revenue and expenses incurred during the financial reporting period.
The
most significant estimates and assumptions include the valuation of warrant liabilities and derivative liabilities, accounts receivable,
advances to suppliers, useful lives of property and equipment, the recoverability of long-lived assets, provision necessary for contingent
liabilities, and revenue recognition. We continue to evaluate these estimates and assumptions that we believe to be reasonable under
the circumstances. We rely on these evaluations as the basis for making judgments about the carrying values of assets and liabilities
that are not readily apparent from other sources. Since the use of estimates is an integral component of the financial reporting process,
actual results could differ from those estimates. Some of our accounting policies require higher degrees of judgment than others in their
application.
We
believe critical accounting policies as disclosed in this Form 10-Q reflect the more significant judgments and estimates used in preparation
of our financial statements.
The
following critical accounting policies rely upon assumptions and estimates and were used in the preparation of our financial statements:
Use
of Estimates
In
preparing the financial statements in conformity U.S. GAAP, the management is required to make certain estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information available
as of the date of the financial statements. Significant estimates required to be made by management include, but are not limited to,
the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long- lived assets, valuation allowance
of deferred tax assets, and revenue recognition. Actual results could differ from those estimates.
Accounts
Receivable
Accounts
receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original
amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general
and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy
of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision
for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based
on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections.
The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the statements of operations
and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after management has
determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts receivable
that have previously been written off, the Company reverses the allowance and bad debt.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”.
To
determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s)
with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable
consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price
to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption
Tax on sales is calculated at 10% of gross sales.
When
another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606
to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are
transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred
to our customer, revenue is reported net of the fees paid to the other party, as agent.
Warrant
Liabilities
We
account for the Warrants in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 815-40 —
Derivatives and Hedging — Contracts in Entity’s Own Equity (“ASC 815), under which the Warrants do not meet the criteria
for equity treatment and must be recorded as liabilities. Accordingly, we classify the Warrants as liabilities at their fair value and
adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until
exercised, and any change in fair value is recognized in our statements of operations. The Placement Warrants, Public Warrants, and Debt
Warrants for periods where no observable traded price was available are valued using a Black Scholes model.
Share-based
Compensation
We
account for the share-based compensation in accordance with the guidance contained in Accounting Standards Codification (“ASC”)
718 — “Compensation – Stock Compensation” and ASC 505, “Equity Based Payments to Non-Employees”,
using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity
instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued,
whichever is more reliably measurable.
Convertible
Promissory Notes and Derivative Instruments
The
Company accounts for the fair value of the conversion feature in accordance with the guidance contained in ASC 815, which requires the
Company to bifurcate and separately account for the conversion feature as an embedded derivative contained in the Company’s convertible
promissory note. Accordingly, we account for the conversion option as an embedded derivative contained in the Company’s promissory
note at fair value. The derivative liability is required to be remeasured at each reporting date and the change in fair value is recognized
in our statements of operations.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Not
Applicable.
ITEM
4. CONTROLS AND PROCEDURES
Kiran
Sidhu, our President and Chief Executive Officer, is our principal executive officer and Yinshun (Sue) He, our Chief Financial Officer,
is our principal financial officer.
Evaluation
of Disclosure Controls and Procedures
Under
the supervision and with the participation of our management, including our principal executive officer and principal financial officer,
we evaluated the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and
15d-15(e) under the Exchange Act, as of March 31, 2024. Based on this evaluation, our principal executive officer and our principal financial
officer concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were not effective
and adequately designed to ensure that the information required to be disclosed by us in the reports we submit under the Exchange Act
is recorded, processed, summarized and reported within the time periods specified in the applicable rules and forms and that such information
was accumulated and communicated to our principal executive officer and principal financial officer, in a manner that allowed for timely
decisions regarding disclosure. Management has determined that a material weakness exists due to
administrative delays and other issues stemming from the bankruptcy filing of A.L.I. and the appointment of a bankruptcy trustee.
Changes
in internal control over financial reporting
Our principal executive officer and principal financial officer have also indicated that, upon evaluation, there
were no changes in our internal control over financial reporting during the three months ended March 31, 2024 that have materially affected
or are reasonably likely to materially affect our internal control over financial reporting.
Our
management, including our principal executive officer and principal financial officer, does not expect that its disclosure controls or
internal controls will prevent all error and all fraud. A control system, no matter how well conceived and operated, can provide only
reasonable, not absolute, assurance that the objectives of the control system are met. In addition, the design of a control system must
reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because
of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues
and instances of fraud, if any, within a company have been detected. These inherent limitations include the realities that judgments
in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake.
Additionally,
controls can be circumvented by the individual acts of some persons, by collusion of two or more people or by management’s override
of the control. The design of any systems of controls is based in part upon certain assumptions about the likelihood of future events,
and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over
time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may
deteriorate. Because of these inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur
and not be detected. Individual persons perform multiple tasks which normally would be allocated to separate persons and therefore extra
diligence must be exercised during the period these tasks are combined.
PART
II-OTHER INFORMATION
ITEM
1. LEGAL PROCEEDINGS
From
time to time and in the course of business, we may become involved in various legal proceedings seeking monetary damages and other relief.
The amount of the ultimate liability, if any, from such claims cannot be determined. As of the date hereof, other than as described below,
there are no legal claims currently pending or, to our knowledge, threatened against us or any of our officers or directors in their
capacity as such or against any of our properties that, in the opinion of our management, would be likely to have a material adverse
effect on our financial position, results of operations or cash flows.
On
December 27, 2023, A.L.I. filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai
Kakari” [Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu) (the “A.L.I. Bankruptcy”). On January 10, 2024,
the Court entered an order (the “January 10 Order”) confirming that bankruptcy proceedings are commenced against the debtor
A.L.I., that A.L.I. is found to be insolvent, the appointment of Gaku Iida, Attorney-at-Law, of Abe, Ikubo & Katayama be appointed
as the trustee in the bankruptcy proceedings (the “Trustee”) and setting the date and place of the meeting to report on the
status of property, to report on calculations and hear opinions regarding the disposition of the bankruptcy proceedings on May 14, 2024,
at 10:00 a.m. local time in the Court (the “Status Report Meeting”). The Trustee’s address is Fukuoka Bldg. 9F, 2-8-7
Yaesu, Chuo-ku, Tokyo.
The Trustee presented a report
at the Status Report Meeting that summarized the circumstances leading to the commencement of the bankruptcy proceedings, the progress
and current status of the bankrupt and the bankruptcy estate, status of assets, the status of liabilities, existence or non-existence
of circumstances necessitating a decision on a protective action or assessment of directors’ and officers’ liabilities and future procedures.
The Trustee’s report stated that there is no prospect of distribution to the general creditors at this time and that it would continue
its efforts to determine ownership rights for various assets, resolve contractual issues and determine claims related to taxes, public
dues and labor claims. The next creditors’ meeting has been set for Monday, September 2, 2024, from 1:30 to 3:00 p.m. local time in the
Court.
As
a result of the filing of the Bankruptcy Proceedings and the January 10 Order, the Company concluded that it no longer controls A.L.I.
for accounting purposes as of January 10, 2024, in accordance with U.S. GAAP Accounting Standards Codification 810, and, therefore, A.L.I.
was deconsolidated from the Company’s consolidated financial statements prospectively, commencing in the first quarter of 2024.
See, however, “Risk Factors – We are involved in litigation from time to time and, as a result, we could incur substantial
judgments, fines, legal fees or other costs.” in Item 1A of our Form 10-K for the year ended December 31, 2023.
ITEM
1A. RISK FACTORS
There
have been no material changes in our risk factors from those disclosed in Part I, Item 1A. of our Annual Report on Form 10-K for the
year ended December 31, 2023.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
On February 27, 2024 and
March 22, 2024, we entered into and completed the sale to two unrelated accredited investors (the “Investors”), of 100,000
shares and 35,500 shares, respectively, of our unregistered Common Stock at a price of $4.00 per share for an aggregate of $542,000 in
cash (the “Offerings”).
These shares of our Common
Stock were issued in reliance on the exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933, as amended
(the “Securities Act”), or Regulation D or Regulation S promulgated thereunder since the issuance did not involve a public
offering. The recipients were sophisticated investors and had access to information normally provided in a prospectus regarding the Company.
In addition, the recipients were “accredited investors” as that term is defined in Rule 501(a) of Regulation D. Further, the
issuance was not a “public offering” as defined in Section 4(a)(2) of the Securities Act due to the insubstantial number of
persons involved in the transaction, size of the offering, manner of the offering and number of shares offered. The Company did not undertake
an offering in which it sold a high number of shares to a high number of investors. In addition, the recipients had the necessary investment
intent as required by Section 4(a)(2) since they agreed to allow us to include a legend on shares of Common Stock stating that such shares
are restricted pursuant to Rule 144 of the Securities Act. These restrictions ensure that these shares would not be immediately redistributed
into the market and therefore not be part of a “public offering.”
ITEM
3. DEFAULTS UPON SENIOR SECURITIES
The A.L.I. Bankruptcy constitutes
an event of default pursuant to the Closing Notes in the aggregate principal amount of $4,200,000. Consequently, Lind Global may at any
time, at its option, (1) demand payment of an amount equal to 120% of the outstanding principal amount of the Closing Notes and (2) exercise
all other rights and remedies available to it under the Closing Notes and other agreements entered into among the Company and Lind in
connection with the issuance of the Closing Notes (collectively, the “Transaction Documents”); provided, however, that (x)
upon the occurrence of the event of default described above, Lind Global, in its sole and absolute discretion (without the obligation
to provide notice of such event of default), may: (a) from time-to-time demand that all or a portion of the outstanding principal amount
of the Closing Notes be converted into shares of the Company’s common stock at the lower of (i) the then-current Conversion Price
(that price being $18.176 per share (the “Floor Price”)) and (ii) eighty-percent (80%) of the average of the three (3) lowest
daily volume weighted average prices (“VWAPs”) during the 20 trading days prior to the delivery by Lind Global of the applicable
notice of conversion or (b) exercise or otherwise enforce any one or more of Lind Global’s rights, powers, privileges, remedies
and interests under the Closing Notes, the Transaction Documents or applicable law.
On January 23, 2024, the
Company and Lind Global entered into the January Note Amendments which amended the Closing Notes to, subject to the conditions discussed
below, (i) reduce the aggregate principal amount of the Closing Notes from $4,200,000 to $3,500,000, (ii) require the Company to repay
an aggregate of $1,750,000 of the principal amount of the Closing Notes no later than the closing date of a public offering of the Company’s
common stock where it receives gross proceeds of at least $13,500,000 (the “Public Offering”) by April 15, 2024 and (iii)
requires Lind Global to convert no less than an aggregate of $1,750,000 of the Closing Notes no later than 11 months after the closing
of the Public Offering, provided that at the time of such conversion Lind Global receives shares of common stock that may be disposed
of without restrictive legend at their issuance pursuant to an effective registration statement under the Securities Act of 1933, as amended
(the “Securities Act”) or pursuant to an available exemption from or in a transaction not subject to the registration requirements
of the Securities Act (the “Mandatory Conversion Amount”).
In addition, on January 23,
2024, the Company and Lind Global entered into the SPA Amendment No. 2 to, subject to the conditions discussed below, (i) eliminate the
obligation of the Company and Lind Global to complete the Third Closing, (ii) delete the clause obligating the Company to register the
shares of common stock issuable upon conversion of the Closing Notes and exercise of the Warrants (collectively, the “Closing Securities”)
or pay Lind Global any delay payments as a result of the Company’s failure to register the Closing Securities, (iii) eliminate certain
restrictions on the Company’s right to issue equity and debt in future transactions and (iv) eliminate Lind Global’s right
to participate in future offerings of the Company’s securities, other than its rights to participate in the Public Offering.
The January Note Amendments
and the SPA Amendment are subject to the Company completing the Public Offering and making the Mandatory Prepayment as discussed above.
In as much as the Company failed to complete the Public Offering by April 15, 2024, Lind Global is not obligated to fulfill the terms
of the January Note Amendments. The Company plans to enter into discussions with Lind Global to extend the time period in which it is
obligated to complete the Public Offering.
ITEM
4. MINE SAFETY DISCLOSURES
Not
applicable.
ITEM
5. OTHER INFORMATION
The information set forth in Item 3 of this Quarterly Report on Form 10-Q is incorporated by reference into this
Item 5.
ITEM
6. EXHIBITS
* |
Filed or furnished herewith. |
+ |
Management contract or compensatory plan or arrangement. |
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.
|
AERWINS TECHNOLOGIES INC. |
|
|
|
Dated: May 28, 2024 |
By: |
/s/ Kiran
Sidhu |
|
Name: |
Kiran Sidhu |
|
Title: |
Chief Executive Officer (Principal Executive Officer) |
|
|
|
Dated: May 28, 2024 |
By: |
/s/ Yinshun
(Sue) He |
|
Name: |
Yinshun (Sue) He |
|
Title: |
Chief Financial Officer (Principal Financial Officer
and Principal Accounting Officer) |
Exhibit
31.1
CERTIFICATION
PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY
ACT OF 2002
I,
Kiran Sidhu, certify that:
1.
I have reviewed this quarterly report on Form 10-Q for the period ended March 31, 2024 of AERWINS Technologies Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during
the period in which this report is being prepared; and
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; and
(c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and
(d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons
performing the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.
Date:
May 28, 2024
/s/
Kiran Sidhu |
|
Kiran Sidhu |
|
Chief
Executive Officer
(principal
executive officer) |
|
Exhibit
31.2
CERTIFICATION
PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY
ACT OF 2002
I,
Yinshun He, certify that:
1.
I have reviewed this quarterly report on Form 10-Q for the period ended March 31, 2024 of AERWINS Technologies Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during
the period in which this report is being prepared; and
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; and
(c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and
(d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons
performing the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.
Date:
May 28, 2024
/s/
Yinshun (Sue) He |
|
Yinshun (Sue) He |
|
Chief
Financial Officer
(principal
financial officer and principal accounting officer) |
|
Exhibit
32.1
CERTIFICATION
PURSUANT TO RULE 13a-14(b) OR
RULE
15d-14(b) and 18 U.S.C. §1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the quarterly report of Aerwins Technologies Inc. (the “Company”) on Form 10-Q for the three months ended
March 31, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Kiran Sidhu, Chief
Executive Officer and Yinshun He, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1)
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company.
Date: May
28, 2024 |
By: |
/s/
Kiran Sidhu |
|
|
Kiran Sidhu |
|
|
Chief Executive Officer (Principal Executive Officer) |
|
|
|
Date: May 28, 2024 |
|
/s/ Yinshun
(Sue) He |
|
|
Yinshun (Sue) He |
|
|
Chief Financial Officer (Principal Financial Officer) |
The
foregoing certification is not deemed filed with the Securities and Exchange Commission for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended (“Exchange Act”), and is not to be incorporated by reference into any filing
of Aerwins Technologies Inc. under the Securities Act of 1933, as amended, or the Exchange Act, whether made before or after the date
hereof, regardless of any general incorporation language in such filing.
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May 24, 2024 |
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Entity File Number |
001-40734
|
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Entity Registrant Name |
AERWINS
TECHNOLOGIES INC.
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Entity Central Index Key |
0001855631
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Entity Tax Identification Number |
86-2049355
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Entity Incorporation, State or Country Code |
DE
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The
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v3.24.1.1.u2
Balance Sheets
|
Mar. 31, 2024
USD ($)
|
Dec. 31, 2023
USD ($)
|
Current Assets: |
|
|
|
Cash and cash equivalents |
|
$ 163,275
|
$ 2,072
|
Prepaid expenses |
|
835,758
|
983,255
|
Assets of discontinued operations |
|
|
81,332
|
Total current assets |
|
999,033
|
1,066,659
|
Total Assets |
|
999,033
|
1,066,659
|
Current Liabilities: |
|
|
|
Notes payable |
|
1,480,000
|
1,480,000
|
Others payable |
|
132,980
|
132,980
|
Liabilities of discontinued operations |
|
350,000
|
8,244,485
|
Total Current Liabilities |
|
5,304,949
|
13,038,830
|
Longer-term liabilities: |
|
|
|
Long-term convertible promissory note, net |
|
2,110,850
|
1,519,403
|
Derivative liability |
|
1,293,276
|
1,367,140
|
Warrant liability |
|
257,764
|
400,924
|
Non-current liabilities of discontinued operations |
|
|
3,221,007
|
Total long-term liabilities |
|
3,661,890
|
6,508,474
|
Total Liabilities |
|
8,966,839
|
19,547,304
|
Stockholders’ Deficit: |
|
|
|
Common stock, par value $0.000001, 400,000,000 shares authorized; 885,987 and 626,890 shares issued and outstanding, respectively in March 31, 2024 and December 31, 2023 |
[1],[2] |
66
|
62
|
Preferred stock, par value $0.000001, 20,000,000 shares authorized; No shares issued and outstanding |
[1],[2] |
|
|
Additional Paid-in capital |
|
56,091,972
|
55,549,976
|
Accumulated deficit |
|
(63,484,844)
|
(72,411,375)
|
Treasury stock |
|
(575,000)
|
(575,000)
|
Accumulated other comprehensive loss |
|
|
(1,044,308)
|
Stockholders’ Deficit |
|
(7,967,806)
|
(18,480,645)
|
Total Liabilities and Stockholders’ Deficit |
|
999,033
|
1,066,659
|
Nonrelated Party [Member] |
|
|
|
Current Liabilities: |
|
|
|
Short-term loans payable |
|
272,835
|
278,618
|
Accounts payable |
|
2,057,534
|
1,918,803
|
Accrued expenses |
|
587,317
|
496,265
|
Related Party [Member] |
|
|
|
Current Liabilities: |
|
|
|
Short-term loans payable |
|
|
482,341
|
Accounts payable |
|
313,428
|
341,424
|
Accrued expenses |
|
$ 110,855
|
$ 146,255
|
|
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v3.24.1.1.u2
Balance Sheets (Parenthetical) - $ / shares
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Common stock, par value |
$ 0.000001
|
$ 0.000001
|
Common stock, shares authorized |
400,000,000
|
400,000,000
|
Common stock, shares issued |
885,987
|
626,890
|
Common stock, shares outstanding |
885,987
|
626,890
|
Preferred stock, par value |
$ 0.000001
|
$ 0.000001
|
Preferred stock, shares authorized |
20,000,000
|
20,000,000
|
Preferred stock, shares issued |
0
|
0
|
Preferred stock, shares outstanding |
0
|
0
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.24.1.1.u2
Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Operating expenses: |
|
|
|
Selling expenses |
|
|
|
General and administrative expenses |
|
620,380
|
3,574,882
|
Research and development expenses |
|
|
|
Total operating expenses |
|
620,380
|
3,574,882
|
Loss from operations |
|
(620,380)
|
(3,574,882)
|
Other income (expenses): |
|
|
|
Interest expense |
|
(98,811)
|
|
Amortization of debt discount |
|
(311,285)
|
|
Gain on foreign currency transactions |
|
5,663
|
|
Gain on fair value adjustments of warrant |
|
143,160
|
86,251
|
Loss on fair value adjustments of derivative |
|
(378,685)
|
|
Gain on debt modification |
|
172,387
|
|
Gain on deconsolidation |
|
10,014,482
|
|
Total other income |
|
9,546,911
|
86,251
|
Income (Loss) before income tax provision |
|
8,926,531
|
(3,488,631)
|
Income tax expense |
|
|
|
Net income (loss) from continuing operations |
|
8,926,531
|
(3,488,631)
|
Discontinued operations (Note 17) |
|
|
|
Loss from discontinued operations |
|
|
(4,312,913)
|
Net Income (Loss) |
|
8,926,531
|
(7,801,544)
|
Other Comprehensive income (loss): |
|
|
|
Foreign currency translation adjustment |
|
1,044,308
|
(55,127)
|
Total Comprehensive income (loss) |
|
$ 9,970,839
|
$ (7,856,671)
|
Net earnings (loss) per common share from continuing operations |
|
|
|
Basic |
|
$ 12.12
|
$ (6.58)
|
Diluted |
|
12.12
|
(6.58)
|
Net earnings (loss) per common share from discontinuing operations |
|
|
|
Basic |
|
0.00
|
(8.14)
|
Diluted |
|
$ 0.00
|
$ (8.14)
|
Weighted average common shares outstanding* |
|
|
|
Basic |
[1],[2] |
736,765
|
529,844
|
Effect of dilutive securities |
|
|
|
Convertible debt |
[1],[2] |
51,766
|
|
Conversion of option warrants |
[1],[2] |
144,420
|
93,758
|
Diluted |
[1],[2] |
832,951
|
623,602
|
|
|
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v3.24.1.1.u2
Statements of Changes in Shareholders' Deficit (Unaudited) - USD ($)
|
Common Stock [Member] |
Preferred Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Treasury Stock [Member] |
AOCI Attributable to Parent [Member] |
Total |
Balances at Dec. 31, 2022 |
$ 47
|
|
$ 49,299,343
|
$ (46,472,904)
|
|
$ (917,582)
|
$ 1,908,904
|
Balance, shares at Dec. 31, 2022 |
469,297
|
|
|
|
|
|
|
Issuance of common stock prior to the closing of Business Combination |
$ 5
|
|
(1,156,124)
|
|
|
|
(1,156,119)
|
Issuance of common stock prior to the closing of Business Combination, shares |
50,000
|
|
|
|
|
|
|
Reverse recapitalization |
$ 4
|
|
(878,120)
|
|
|
|
(878,116)
|
Reverse recapitalization, shares |
37,402
|
|
|
|
|
|
|
Issuance of common stock warrants for services |
|
|
4,338,298
|
|
|
|
4,338,298
|
Issuance of common stock warrants for services, shares |
4,132
|
|
|
|
|
|
|
Acquisition of treasury stock |
|
|
|
|
(575,000)
|
|
(575,000)
|
Acquisition of treasury stock, shares |
575
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
(7,801,544)
|
|
|
(7,801,544)
|
Other comprehensive income (loss) |
|
|
|
|
|
(55,127)
|
(55,127)
|
Balances at Mar. 31, 2023 |
$ 56
|
|
51,603,397
|
(54,274,448)
|
(575,000)
|
(972,709)
|
(4,218,704)
|
Balance, shares at Mar. 31, 2023 |
561,406
|
|
|
|
|
|
|
Balances at Dec. 31, 2022 |
$ 47
|
|
49,299,343
|
(46,472,904)
|
|
(917,582)
|
1,908,904
|
Balance, shares at Dec. 31, 2022 |
469,297
|
|
|
|
|
|
|
Issuance of common shares |
|
|
|
|
|
|
6,827,477
|
Balances at Dec. 31, 2023 |
$ 62
|
|
55,549,976
|
(72,411,375)
|
(575,000)
|
(1,044,308)
|
(18,480,645)
|
Balance, shares at Dec. 31, 2023 |
626,890
|
|
|
|
|
|
|
Net income (loss) |
|
|
|
8,926,531
|
|
|
8,926,531
|
Other comprehensive income (loss) |
|
|
|
|
|
1,044,308
|
1,044,308
|
Issuance of common shares for services |
|
|
|
|
|
|
|
Issuance of common shares for services, shares |
51,317
|
|
|
|
|
|
|
Issuance of common shares |
$ 4
|
|
541,996
|
|
|
|
542,000
|
Issuance of common shares, shares |
135,500
|
|
|
|
|
|
|
Adjustment for share consolidation |
|
|
|
|
|
|
|
Adjustment for share consolidation, shares |
72,305
|
|
|
|
|
|
|
Balances at Mar. 31, 2024 |
$ 66
|
|
$ 56,091,972
|
$ (63,484,844)
|
$ (575,000)
|
|
$ (7,967,806)
|
Balance, shares at Mar. 31, 2024 |
886,012
|
|
|
|
|
|
|
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v3.24.1.1.u2
Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
|
Net Income (Loss) |
$ 8,926,531
|
$ (7,801,544)
|
|
Net loss from discontinued operations |
|
(4,312,913)
|
|
Net income (loss) from continuing operations |
8,926,531
|
(3,488,631)
|
|
Adjustments to reconcile net loss to net cash provided (used) by operating activities: |
|
|
|
Interest expense |
98,811
|
|
|
Amortization of debt discount |
311,285
|
|
|
Share-based compensation |
225,630
|
3,338,298
|
|
Gain on fair value adjustments of warrant |
(143,160)
|
(86,251)
|
|
Gain on deconsolidation |
(10,014,482)
|
|
|
Gain on foreign currency translations |
(5,663)
|
|
|
Gain on debt modification |
(172,387)
|
|
|
Change in fair value of derivative liability |
378,685
|
|
$ (685,174)
|
Increase in operating assets: |
|
|
|
Prepaid expenses |
(78,133)
|
(240,814)
|
|
Increase (Decrease) in operating liabilities: |
|
|
|
Accounts payable |
163,241
|
196,705
|
|
Accounts payable, related party |
(27,996)
|
|
|
Accrued expenses |
(7,759)
|
28,283
|
|
Accrued expenses, related party |
(35,400)
|
|
|
Others payable |
|
1,062,784
|
|
Net cash provided by (used) continuing operations |
(380,797)
|
810,374
|
|
Net cash used by discontinued operations |
|
(4,040,590)
|
|
Net cash used by operating activities |
(380,797)
|
(3,230,216)
|
|
CASH FLOWS FROM INVESTING ACTIVITY |
|
|
|
Net cash used by continuing operations |
|
|
|
Net cash used by discontinued operations |
|
(45,559)
|
|
Net cash used by investing activity |
|
(45,559)
|
|
CASH FLOWS FROM FINANCING ACTIVITIES |
|
|
|
Proceeds from issuance of shares |
542,000
|
|
|
Proceeds from reverse recapitalization with AERWINS Inc., net |
|
1,595,831
|
|
Net cash provided by continuing operations |
542,000
|
1,595,831
|
|
Net cash provided by discontinued operations |
|
1,470,886
|
|
Net cash provided by financing activities |
542,000
|
3,066,717
|
|
Net increase (decrease) in cash and cash equivalents |
161,203
|
(209,058)
|
|
Effects of exchange rates change on cash |
|
(61,552)
|
|
Cash and cash equivalents at beginning of period |
2,072
|
|
|
Cash and cash equivalents at beginning of period held by discontinued operation |
|
300,943
|
300,943
|
Cash and cash equivalents at ending of the period held by discontinued operation |
|
|
|
Cash and cash equivalents at end of period |
163,275
|
30,333
|
$ 2,072
|
Supplemental Disclosures of Cash Flow Information: |
|
|
|
Interest |
|
|
|
Income taxes |
|
|
|
X |
- DefinitionAmortization of debt discount.
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v3.24.1.1.u2
ORGANIZATION AND DESCRIPTION OF BUSINESS
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
ORGANIZATION AND DESCRIPTION OF BUSINESS |
NOTE
1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
AERWINS
Technologies Inc., a Delaware corporation (the “Company,” “we,” “us,” or “AERWINS”) together
with its wholly owned subsidiary Aerwin Development CA LLC, a California limited liability company (“Aerwin Development”),
is redesigning its single-seat optionally Manned Air Vehicle (“MAV” or “Manned Air Vehicle”). Aerwin Development
was incorporated under the laws of the State of California on October 18, 2023. All refences in this report on Form 10-Q to the “Company,”
“we,” “us,” or “AERWINS” include both AERWINS and Aerwin Development.
Pono
Capital Corp Merger
On
February 3, 2023, we consummated a merger (the “Merger”) with Pono Merger Sub, Inc., a Delaware corporation (“Merger
Sub”) and a wholly-owned subsidiary of the Company, then called Pono Capital Corp., a Delaware corporation (“Pono”)
with and into AERWINS, Inc. (formerly named AERWINS Technologies Inc.), a Delaware corporation pursuant to an agreement and plan of merger,
dated as of September 7, 2022 (as amended on January 19, 2023, the “Merger Agreement”), by and among Pono, Merger Sub, AERWINS,
Mehana Equity LLC, a Delaware limited liability company (“Sponsor” or “Purchaser Representative”) in its capacity
as the representative of the stockholders of Pono, and Shuhei Komatsu in his capacity as the representative of the stockholders of AERWINS,
Inc. (“Seller Representative”). The Merger and other transactions contemplated thereby (collectively, the “Business
Combination”) closed on February 3, 2023 when pursuant to the Merger Agreement, Merger Sub merged with and into AERWINS, Inc. with
AERWINS, Inc. surviving the Merger as a wholly-owned subsidiary of Pono, and Pono changed its name to “AERWINS Technologies Inc.”
and the business of the Company became the business of AERWINS, Inc., and this business section primarily includes information regarding
the AERWINS’, Inc. business.
The
Business Combination was accounted for as a reverse recapitalization under the accounting principles generally accepted in the United
States of America (“U.S. GAAP”). AERWINS was determined to be the accounting acquirer and Pono was treated as the acquired
company for financial reporting purposes. Accordingly, the financial statements of the combined company represent a continuation of the
financial statements of AERWINS.
On
February 2, 2023, the Company entered into a Subscription Agreement (the “Agreement”) with AERWINS, Inc., and certain investors
(collectively referred to herein as the “Purchasers”). Pursuant to the Agreement, the Purchasers agreed to purchase an aggregate
31,963 shares of common stock (the “Shares”) of AERWINS, Inc. which was immediately exchanged for 50,000 Public Shares upon
the consummation of the Business Combination in exchange for an aggregate sum of $5,000,000 (the “Purchase Price”) with the
Purchase Price being paid to AERWINS, Inc. prior to the closing of the Business Combination (the “Closing”). Effective immediately
prior to the Closing, AERWINS, Inc. issued the Shares to the Purchasers and thereafter immediately upon the Closing, the Shares were
exchanged for the Public Shares, and the Public Shares were issued as a registered issuance of securities under the Securities Act of
1933, as amended (the “Securities Act”), pursuant to an effective registration filed by the Company on Form S-4 which was
declared effective by the Securities and Exchange Commission on January 13, 2023.
On
February 3, 2023, the Company received from the Business Combination with Pono net cash of $1,595,831. The Company also assumed $25,750
in prepaid expenses, $1,432,603 in other payable, $1,580,000 in notes payable ($1,480,000 as of December 31, 2023), $643,213 in warrant
liabilities. The total funds from the Business Combination were $1,595,831. This amount was available to repay certain indebtedness,
transaction costs and for general corporate purposes, which primarily consisted of investment banking, legal, accounting, and other professional
fees as follows:
SCHEDULE OF BUSINESS COMBINATION
| |
| | |
Cash—Pono trust and working capital cash | |
$ | 1,802,594 | |
Cash—Subscription agreement made immediately before the closing | |
| 5,000,000 | |
Less: transaction costs and advisory fees | |
| 5,206,763 | |
Total funds from the Business Combination | |
$ | 1,595,831 | |
Regarding
the notes payable of $1,480,000 described above, the Company has not paid by the due date. Accordingly, the Company is regarded as in
default and recognizes interest expenses of $199,687 as accrued expenses.
On
December 27, 2023, A.L.I. Technologies Inc., a Japanese corporation (“A.L.I.”) which is our wholly-owned indirect subsidiary,
filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai Kakari” [Special
Trusteeship Section], Case ID: No. 8234 of 2023 (Fu). A bankruptcy trustee was appointed on January 10, 2024, and proceedings have commenced.
As a result of the filing of the Bankruptcy Proceedings and the January 10 Order, the Company concluded that it no longer controls A.L.I.
for accounting purposes as of January 10, 2024, in accordance with U.S. GAAP Accounting Standards Codification 810, and, therefore, A.L.I.’s
assets and liabilities have been deconsolidated from the Company’s consolidated financial statements prospectively, during the
three months ended March 31, 2024.
On
April 2, 2024, the Company consolidated its issued and outstanding share on the basis of one post-consolidation share for each 100 pre-consolidation
common shares. All share figures and references have been retrospectively adjusted.
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v3.24.1.1.u2
GOING CONCERN
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN |
NOTE
2 - GOING CONCERN
The
Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable
to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.
As of and for the three months ended March 31, 2024, the Company has an accumulated deficit of $63,484,844.
On December 27, 2023, the Company discontinued the operations of A.L.I. Technologies Inc., a Japanese corporation (“A.L.I.”)
which is its wholly-owned indirect subsidiary and filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division
20, “Tokutei Kanzai Kakari” [Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu). A bankruptcy trustee was appointed
on January 10, 2024, and proceedings have commenced. As a result of the filing of the Bankruptcy Proceedings and the January 10 Order,
the Company concluded that it no longer controls A.L.I. for accounting purposes as of January 10, 2024, in accordance with U.S. GAAP
Accounting Standards Codification 810, and, therefore, A.L.I.’s assets and liabilities have been deconsolidated from the Company’s
consolidated financial statements prospectively, during the three months ended March 31, 2024. These factors raise substantial doubt
on the Company’s ability to continue as a going concern.
Although
the Company moved its operations to Los Angeles, California where it is planning to redesign its MAV and eventually commence production
in order to generate sufficient revenue, the Company’s cash position is not sufficient to support the Company’s daily operations.
Management intends to raise additional funds by way of debt, or a private or public offering. While the Company believes in the viability
of its strategy to commence production of the MAV following its redesign in order to generate sufficient revenue and in its ability to
raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent
upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional
funds by way of debt, or a public or private offering. In addition, the Company may be the subject of complaints or litigation from customers,
suppliers, employees, creditors of A.L.I. stemming from its bankruptcy proceedings or other third parties for various actions. The damages
sought against the Company in some of these litigation proceedings could be substantial. The Company cannot assure its stockholder that
the Company will always have meritorious defenses to the plaintiffs’ claims. While the ultimate effect of these legal actions cannot
be predicted with certainty, the Company’s reputation and the result of operations could be negatively impacted. The proceedings
the Company may be involved in from time to time, including the A.L.I. Bankruptcy proceedings, could incur substantial judgments, fines,
legal fees or other costs and have a material adverse effect on the Company’s business, financial condition, results of operations
and cash flows.
Further,
the Company has a significant amount of indebtedness. As of March 31, 2024 and December 31, 2023, the Company had total liabilities of
$8,966,839 and $19,547,304, respectively. In addition, A.L.I.’s December 27, 2023 bankruptcy filing constituted an event of default
pursuant to the secured convertible notes in the aggregate principal amount of $4,200,000 issued by us to Lind Global on April 12, 2023
and May 23, 2023 and as amended on August 25, 2023 (the “Lind Notes”). Pursuant to the terms of the January Note Amendments
and the SPA Amendment, if the Company completes a Public Offering of our securities and make the Mandatory Prepayment no later than April
15, 2024, as provided for in the January Note Amendments, Lind Global has agreed to forbear enforcement of its rights due to the event
of default. Since the Company was unable to fulfill these obligations, Lind Global has, at its option, the right to (1) demand payment
of an amount equal to 120% of the outstanding principal amount of the Notes and (2) exercise all other rights and remedies available
to it under the Notes and other agreements entered into among the Company and Lind in connection with the issuance of the Notes, subject
to the Floor Price and cash payment.
The
financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the
amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation
The
accompanying financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities
and Exchange Commission (“SEC”).
Unaudited
Interim Financial Information
The
accompanying interim balance sheet as of March 31, 2024, the interim statements of operations and comprehensive income (loss), statements
of changes in shareholders’ equity (deficiency), and cash flows for the three months ended March 31, 2024 and 2023 and the related
notes to such interim financial statements are unaudited. These unaudited interim financial statements have been prepared in accordance
with U.S. GAAP. In management’s opinion, the unaudited interim financial statements have been prepared on the same basis as the
annual financial statements and reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement
of the Company’s financial position as of March 31, 2024 and the Company’s results of operations and cash flows for the three
months ended March 31, 2024 and 2023. The results of operations for the three months ended March 31, 2024 are not necessarily indicative
of the results to be expected for the full year ending December 31, 2024.
Use
of Estimates
In
preparing the financial statements in conformity with U.S. GAAP, the management is required to make certain estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information available
as of the date of the financial statements. Significant estimates required to be made by management include, but are not limited to,
the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long-lived assets, and valuation allowance
of deferred tax assets. Actual results could differ from those estimates.
Cash
and Cash Equivalents
Cash
and cash equivalents include cash on hand and deposits in banks that are unrestricted as to withdrawal or use, and which have original
maturities of three months or less.
Accounts
Receivable, net
Accounts
receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original
amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general
and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy
of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision
for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based
on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections.
The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the statements of operations
and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after management has
determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts receivable
that have previously been written off, the Company reverses the allowance and bad debt.
Inventories
Inventories
consist principally of raw materials used for rendering computing sharing services and for manufacturing hoverbikes. Work in progress
represents the costs incurred to date on unfinished products or services. The costs recognized as work in progress include direct materials,
direct labor, and overhead costs that are directly attributable to the production of the unfinished product or service. Inventories are
stated at the lower of cost or net realizable value, cost being determined by the first-in, first-out method for merchandise. Net realizable
value is calculated at estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal,
and transportation. Loss from inventories written down to net realizable value should be recognized whenever the utility of goods is
impaired by damage, deterioration, obsolescence, changes in price levels, or other causes. When inventories have been written down below
cost, the reduced amount is to be considered the cost for subsequent accounting purposes.
Fixed
assets
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated
useful lives, as more details follow:
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS
| |
Depreciation Method | |
Useful Life |
Building and building accessories | |
Straight-line method | |
8-38 years |
Office equipment and furniture | |
Straight-line method | |
2-10 years |
Software | |
Straight-line method | |
5 years |
Design right | |
Straight-line method | |
7 years |
Patent right | |
Straight-line method | |
8 years |
Expenditures
for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the statements
of operations and comprehensive income (loss).
Impairment
of Long-Lived Assets
Long-lived
assets with finite lives, primarily property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition
are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value.
Warrant
Liabilities
We
account for the Warrants in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 815-40 —
Derivatives and Hedging — Contracts in Entity’s Own Equity (“ASC 815), under which the Warrants do not meet the criteria
for equity treatment and must be recorded as liabilities. Accordingly, we classify the Warrants as liabilities at their fair value and
adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until
exercised, and any change in fair value is recognized in our statements of operations. The Placement Warrants, Public Warrants, and Debt
Warrants for periods where no observable traded price was available are valued using a Black Scholes model.
Share-based
Compensation
We
account for the share-based compensation in accordance with the guidance contained in Accounting Standards Codification (“ASC”)
718 — “Compensation – Stock Compensation” and ASC 505, “Equity Based Payments to Non-Employees”,
using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity
instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued,
whichever is more reliably measurable.
Convertible
Promissory Notes and Derivative Instruments
The
Company accounts for the fair value of the conversion feature in accordance with the guidance contained in ASC 815, which requires the
Company to bifurcate and separately account for the conversion feature as an embedded derivative contained in the Company’s convertible
promissory note. Accordingly, we account for the conversion option as an embedded derivative contained in the Company’s promissory
note at fair value. The derivative liability is required to be remeasured at each reporting date and the change in fair value is recognized
in our statements of operations.
Statements
of Cash Flows
In
accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations are calculated
based upon the functional currency. As a result, amounts related to assets and liabilities reported on the statement of cash flows may
not necessarily agree with changes in the corresponding balances on the balance sheet.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”.
To
determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s)
with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable
consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price
to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption
Tax on sales is calculated at 10% of gross sales.
When
another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606
to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are
transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred
to our customer, revenue is reported net of the fees paid to the other party, as agent.
Cost
of Revenues
Cost
of revenues primarily consists of salaries and related expenses (e.g. bonuses, employee benefits, and payroll taxes) for personnel directly
involved in the delivery of services and products directly to customers. Cost of revenues also includes royalty/license payments to vendors,
hosting and infrastructure costs related to the delivery of the Company’s products and services, and inventory write-down.
Advertising
Expenses
Advertising
expenses consist primarily of costs of promotion and marketing for the Company’s image and products, and costs of direct advertising,
and are included in selling expenses. The Company expenses advertising costs as incurred, in accordance with the ASC 720-35, “Advertising
Costs”.
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to credit risk consist primarily of accounts and other receivables. The Company does
not require collateral or other security to support these receivables. The Company conducts periodic reviews of the financial condition
and payment practices of its customers to minimize collection risk on accounts receivable.
Comprehensive
Income or Loss
ASC
220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income or loss, its components
and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources.
Accumulated other comprehensive loss, as presented in the accompanying statements of changes in shareholders’ deficit, consists
of changes in unrealized gains and losses on foreign currency translation.
Earnings
(Loss) Per Share
The
Company computes basic and diluted earnings (loss) per share in accordance with ASC 260, Earnings per Share. Basic earnings (loss)
per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to
issue common shares were exercised or equity awards vest resulting in the issuance of common shares that could share in the earnings
(loss) of the Company.
Related
Parties and Transactions
The
Company identifies related parties, and accounts for, discloses related party transactions in accordance with ASC 850, “Related
Party Disclosures” and other relevant ASC standards.
Parties,
which can be an entity or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company
or exercise significant influence over the Company in making financial and operational decisions. Entities are also considered to be
related if they are subject to common control or common significant influence.
Transactions
involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive,
free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related
party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations
can be substantiated.
Income
Taxes
Income
taxes are accounted for using an asset and liability method of accounting for income taxes in accordance with ASC 740, “Income
Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current
period and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s
financial statements or tax returns. Deferred tax assets also include the prior years’ net operating losses carried forward. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized
in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred
tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or
all of the deferred tax assets will not be realized.
The
Company follows ASC 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax
position taken or expected to be taken in a tax return. ASC 740 also provides guidance on recognition of income tax assets and liabilities,
classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions,
accounting for income taxes in interim periods, and income tax disclosures.
Under
the provisions of ASC 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by
the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position
that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which,
based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the
accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general
and administrative expenses in the statements of operations.
Fair
Value Measurements
The
Company performs fair value measurements in accordance with ASC 820. Fair value is defined as the price that would be received to sell
an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes
a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when
measuring fair value. An asset’s or a liability’s categorization within the fair value hierarchy is based upon the lowest
level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure
fair value.
|
● |
Level
1: quoted prices in active markets for identical assets or liabilities; |
|
● |
Level
2: inputs other than Level 1 that are observable, either directly or indirectly; or |
|
● |
Level
3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets
or liabilities. |
Contingencies
Certain
conditions may exist as of the date financial statements are issued, which may result in a loss to the Company but which will only be
resolved when one or more future events occur or fail to occur. The Company is subject to potential liabilities generally incidental
to our business arising out of present and future lawsuits and claims related to product liability, personal injury, contract, commercial,
intellectual property, tax, employment, compliance and other matters that arise in the ordinary course of business. When a loss is considered
probable and reasonably estimable, we record a liability in the amount of our best estimate for the ultimate loss.
Discontinued
Operations
ASC
205-20 provides guidance on discontinued operation presentation requirements. In determining whether a group should be presented
as discontinued operations, the company makes a determination of whether such a group being disposed of comprises a component of the
entity, or a group of components of the entity, that represents a strategic shift that has, or will have, a major effect on the company’s
operations and financial results. If these determinations are made affirmatively, the results of operations of the group being disposed
of are aggregated for separate presentation apart from the continuing operations of the Company for all periods presented in the financial
statements.
Recent
Accounting Pronouncements
We
did not implement any new accounting pronouncements during 2023. However, we are evaluating the impact of the future disclosures that
may arise under recent SEC and other promulgators’ recently finalized rules and outstanding proposals.
|
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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v3.24.1.1.u2
PREPAID EXPENSES
|
3 Months Ended |
Mar. 31, 2024 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
PREPAID EXPENSES |
NOTE
4 – PREPAID EXPENSES
SCHEDULE OF PREPAID EXPENSES
| |
March 31, 2024 | | |
December 31, 2023 | |
Prepaid expenses | |
$ | 835,758 | | |
$ | 983,255 | |
Total | |
$ | 835,758 | | |
$ | 983,255 | |
Of
the total prepaid expenses as at March 31, 2024 of $753,407 (December 31, 2023 - $983,255), is attributable to prepaid stock-based compensation.
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v3.24.1.1.u2
LOANS PAYABLE
|
3 Months Ended |
Mar. 31, 2024 |
Receivables [Abstract] |
|
LOANS PAYABLE |
NOTE
5 – LOANS PAYABLE
Notes
payable
On
January 31, 2023, the Company promised to pay to Mahana Equity LLC, the principal sum of $1,130,000. In the case of an event of default,
this note bear interest at a rate of 24% per annum until such event of default is cured. The principal amount of this Note and any accrued
interest shall be payable on the earlier of raising more than $5,000,000 from Pono’s SEPA with Yorkville or as follows: (i) $300,000
on April 10, 2023 (ii) $300,000 on May 10, 2023; (iii) $300,000 on June 30, 2023; and (iv) $230,000 on July 31, 2023.
On
January 31, 2023, the Company promised to pay to a third party lender the principal sum of $450,000. In the case of an event of default,
this note bear interest at a rate of 24% per annum until such event of default is cured. The principal amount of this Note and any accrued
interest shall be payable (the “Maturity date”) as follows (i) $100,000 on April 10, 2023 (ii) $100,000 on May 10, 2023;
(iii) $100,000 on June 30, 2023; (iv) $100,000 on July 31, 2023; and (v) $50,000 on August 31, 2023.
As
at March 31, 2024, the notes payable balance was $1,480,000 in default and recognized interest expenses of $288,243 as accrued expenses.
The
Company also received loans totaling $272,835
from third parties. These loans bear interest of 15%
per annum and are due 12 months from issue date. As at March 31, 2024, the loan balance including the accrued interest expense of
$15,775
is $288,610
(December 31, 2023 - interest expense of $5,521
is $283,896).
|
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- DefinitionThe entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.
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v3.24.1.1.u2
RELATED PARTY TRANSACTIONS
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE
6 — RELATED PARTY TRANSACTIONS
Guarantee
provided by a director of A.L.I.
For
the year ended December 31, 2023, the Company received a debt guarantee from the Representative Director of A.L.I. Daisuke Katano for
a particular building lease agreement. The transaction amount is $5,961 which is calculated by the total unpaid rental fees for the contracts
for which guarantees were provided as of December 31, 2023. No warranty fees are paid.
Loan
from a former director of Aerwins
On
February 27, 2023, the Company’s wholly owned subsidiary in Japan, A.L.I. Technologies, entered into a loan agreement with Shuhei
Komatsu, the Company’s previous Chief Executive Officer. Pursuant to the Agreement, Mr. Komatsu agreed to lend A.L.I. 200,000,000
yen (approximately $1,384,370 US Dollars based on a conversion rate of 0.0066921 US Dollar for each 1 yen as of December 31, 2023). The
original maturity date of the Loan under the Agreement was April 15, 2023, and was extended to June 30, 2023 (the “Maturity Date”).
The interest rate under the Agreement is 2.475% per annum (calculated on a pro rata basis for 365 days a year), and the interest period
is from February 27, 2023 until the Maturity Date.
The
Company recognizes $72,285 of accrued expenses. On July 19, 2023, Shuhei enforced the pledge and gained control of ASC investment (approximately
48.81% of ASC TECH Agent) due to default status. During the year ended December 31, 2023, the Company derecognized investment in ASC
Tech agent in full, derecognized the debt to Shuhei for $227,281, and recognized loss of $666,641. As of December 31, 2023, loan balance
is $482,341 (JPY66,037,376).
Payable
to Directors of Aerwins
During
the year ended December 31, 2023 and three months ended March 31, 2024, one of the Company’s directors, Kiran Sidhu and a former
director, Daisuke Katano, paid some payables on behalf of the Company. Mr. Sidhu paid $341,424 in the year 2023 and $45,189 in the period
2024, as at March 31, 2024 amount outstanding is $313,428 (December
31, 2023 - $341,424). Mr. Katano paid $215,725 in the year 2023 and $9,935 is outstanding as of December 31, 2023. The Company will pay
to them at an appropriate timing in light of its financial situation.
As
at March 31, 2024, an amount of $14,524 (December 31, 2023 - $25,924) was payable to previous executive officer and $96,331 (December
31, 2023 - $120,331) was payable to previous and current directors of the Company in accrued fees.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.1.1.u2
CONVERTIBLE PROMISSORY NOTES, NET
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
CONVERTIBLE PROMISSORY NOTES, NET |
NOTE
7 – CONVERTIBLE PROMISSORY NOTES, NET
On
April 12, 2023, the Company entered into a Securities Purchase Agreement (the “SPA”) with Lind Global Fund II LP (the “Investor”).
On April 12, 2023, the Company issued first tranche of convertible promissory note of $2,520,000 with maturity date of April 12, 2025
and no interest and issued warrant exercisable for 60 months to acquire 25,327 shares of common stock at $89.26 per share. The note may
convert into common shares at the option of the Holder. The conversion price is the lesser of: (i) $9.00; or (ii) 90% of the lowest single
VWAP during the 20 Trading Days prior to conversion of the note. On August 25, 2023, the Company entered into an Amendment which amended
the conversion price to include a floor price of $18.176. In addition to inclusion of a Floor Price, the Floor Note Amendments also provide
that at the option of Selling Security holder, if in connection with a conversion under the Closing Notes, as amended, the Conversion
Price is deemed to be the Floor Price, then in addition to issuing the Conversion Shares at the Floor Price, the Company agreed to pay
to Selling Securityholder a cash amount equal to (i) the number of shares of common stock that would be issued to Selling Securityholder
upon a conversion determined by dividing the dollar amount to be converted being paid in shares of common stock by ninety percent (90%)
of the lowest single VWAP during the twenty (20) Trading Days prior to the applicable date of conversion (notwithstanding the Floor Price)
less (ii) the number of Conversion Shares issued to Selling Securityholder in connection with the conversion; and (iii) multiplying the
result thereof by the VWAP on the Conversion Date. Debt issuance cost of $457,304, original issue discount of $420,000 and additional
discount of $1,642,696 are recognized as reduction from the principal amount of the note and will be amortized over the life of the note
utilizing straight-line method.
On
May 23, 2023, the Company issued second tranche of convertible promissory note of $1,680,000 with maturity date of May 23, 2025 and no
interest and issued warrant exercisable for 60 months to acquire 15,685 shares of common stock at $73.16 per share. The note may convert
into common shares at the option of the Holder. The conversion price is the lesser of: (i) $9.00; or (ii) 90% of the lowest single VWAP
during the 20 Trading Days prior to conversion of the note. On August 25, 2023, the Company entered into an Amendment which amended the
conversion price to include a floor price of $18.176. In addition to inclusion of a Floor Price, the Floor Note Amendments also provide
that at the option of Selling Securityholder, if in connection with a conversion under the Closing Notes, as amended, the Conversion
Price is deemed to be the Floor Price, then in addition to issuing the Conversion Shares at the Floor Price, the Company agreed to pay
to Selling Securityholder a cash amount equal to (i) the number of shares of common stock that would be issued to Selling Securityholder
upon a conversion determined by dividing the dollar amount to be converted being paid in shares of common stock by ninety percent (90%)
of the lowest single VWAP during the twenty (20) Trading Days prior to the applicable date of conversion (notwithstanding the Floor Price)
less (ii) the number of Conversion Shares issued to Selling Securityholder in connection with the conversion; and (iii) multiplying the
result thereof by the VWAP on the Conversion Date. Debt issuance cost of $245,000, original issue discount of $280,000 and additional
discount of $1,133,395 are recognized as reduction from the principal amount of the note and will be amortized over the life of the note
utilizing straight-line method.
On
January 23, 2024, the Company and Lind Global entered into an Amendment No. 2 to Senior Convertible Promissory Note First Closing Note
and an Amendment No. 2 to the Senior Convertible Promissory Note Second Closing Note (collectively, the “January Note Amendments”)
which amended the Closing Notes to, subject to the conditions discussed below:
|
● |
reduce
the aggregate principal amount of the Closing Notes from $4,200,000 to $3,500,000, |
|
● |
require
the Company to repay an aggregate of $1,750,000 of the principal amount of the Closing Notes no later than the closing date of a
public offering of the Company’s Common Stock where it receives gross proceeds of at least $13,500,000 (the “Public Offering”)
by April 15, 2024 and |
|
● |
requires
Lind Global to convert no less than an aggregate of $1,750,000 of the Closing Notes no later than 11 months after the closing of
the Public Offering, provided that at the time of such conversion Lind Global receives shares of Common Stock that may be disposed
of without restrictive legend at their issuance pursuant to an effective registration statement under the Securities Act of 1933,
as amended (the “Securities Act”) or pursuant to an available exemption from or in a transaction not subject to the registration
requirements of the Securities Act (the “Mandatory Conversion Amount”). |
In
addition, on January 23, 2024, the Company and Lind Global entered into Amendment No. 2 to Securities Purchase Agreement, subject to
the conditions discussed below:
|
● |
eliminate
the obligation of the Company and Lind Global to complete the third closing, |
|
● |
delete
the clause obligating the Company to register the shares of common stock issuable upon conversion of the Closing Notes and exercise
of the Warrants (collectively, the “Closing Securities”) or pay Lind Global any delay payments as a result of the Company’s
failure to register the Closing Securities, |
|
● |
eliminate
certain restrictions on the Company’s right to issue equity and debt in future transactions and |
|
● |
eliminate
Lind Global’ right to participate in future offerings of the Company’s securities, other than its rights to participate
in the Public Offering. |
In
as much as the Company failed to complete the Public Offering by April 15, 2024, Lind Global is not obligated to fulfill the terms of
the January Note Amendments. The Company plans to enter into discussions with Lind Global to extend the time period in which it is obligated
to complete the Public Offering.
The modification and
default subsequent to the quarter ended March 31, 2024 was accounted for as an extinguishment of the original financial liability and
the recognition of a new financial liability as the new amended terms were considered to be substantial modification of an existing financial
liability. Accordingly, the Company recognized a decrease of $280,162 in debt discount, and $172,387 in gain on convertible promissory
notes term modification.
The
notes consist of the following components as of March 31, 2024 and December 31, 2023:
SCHEDULE
OF DEBT NOTES
Principal | |
$ | 4,200,000 | |
Debt discount | |
| (4,178,395 | ) |
Interest expense | |
| 1,497,798 | |
Net Carrying Balance at December 31, 2023 | |
$ | 1,519,403 | |
Adjustments | |
| 280,162 | |
Interest expense | |
| 311,285 | |
Net Carrying Balance at March 31, 2024 | |
$ | 2,110,850 | |
Debt discount is summarized as follows:
SCHEDULE
OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES
| |
March
31,
2024 | | |
December
31, 2023 | |
Debt
discount on convertible promissory notes | |
$ | 2,680,597 | | |
$ | 4,178,395 | |
Adjustments | |
| (280,162 | ) | |
| - | |
Accumulated
amortization | |
| (311,285 | ) | |
| (1,497,798 | ) |
Debt discount
on convertible promissory notes, net | |
$ | 2,089,150 | | |
$ | 2,680,597 | |
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v3.24.1.1.u2
DERIVATIVE LIABILITY
|
3 Months Ended |
Mar. 31, 2024 |
Derivative Liability |
|
DERIVATIVE LIABILITY |
NOTE
8 – DERIVATIVE LIABILITY
The
derivative liability is derived from the debt conversion option features in Note 7. They were valued using Monte Carlo simulation model
using assumptions detailed below. As of March 31, 2024, the derivative liability was $1,293,276 (December 31, 2023 - $1,367,140). The
Company recorded $685,174 gain from changes in derivative liability during the year ended December 31, 2023. In addition, the Company
recorded $1,088,477 as excess of derivative expense at initial valuation due to the total debt discount cannot excess the face amount
of the convertible note balance. The Monte Carlo simulation model with following assumptions:
SCHEDULE
OF DERIVATIVE LIABILITY
Volatility | |
| 135.75 | % |
Risk-free rate | |
| 4.966% - 5.016 | % |
Stock price (pre-consolidated) | |
$ | 0.0648 | |
Dividend Yield | |
| - | |
Expected life | |
| 1.03 – 1.15 years | |
Fair
value of the derivative is summarized as below:
SCHEDULE
OF FAIR VALUE OF THE DERIVATIVE
| |
Derivative Liability | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| 2,052,314 | |
Change in fair value | |
| (685,174 | ) |
Ending Balance, December 31, 2023 | |
| 1,367,140 | |
Adjustments | |
| (452,549 | ) |
Change in fair value | |
| 378,685 | |
Ending Balance, March 31, 2024 | |
$ | 1,293,276 | |
|
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v3.24.1.1.u2
WARRANT LIABILITY
|
3 Months Ended |
Mar. 31, 2024 |
Warrant Liability |
|
WARRANT LIABILITY |
NOTE
9 – WARRANT LIABILITY
The
warrant liability is derived from warrants issued as debt warrants in Note 7, public warrants and placement warrants.
As
of March 31, 2024, the total fair value of the warrant liability was $257,764 (December 31, 2023 - $400,924).
The
following table provides a reconciliation of the warrants measured at fair value using Level 1 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS
| |
Public warrants | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| - | |
Transfer from Level 2 | |
| 603,750 | |
Change in fair value | |
| (486,450 | ) |
Ending Balance, December 31, 2023 | |
$ | 117,300 | |
Change in fair value | |
| (9,488 | ) |
Ending Balance, March 31, 2024 | |
$ | 107,812 | |
The
Black-Scholes model with the following assumptions inputs:
SCHEDULE
OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS
Volatility |
|
|
135.75 |
% |
Risk-free
rate |
|
|
4.966%
- 5.016 |
% |
Stock
price (pre-consolidated) |
|
$ |
0.0648 |
|
Expected
life |
|
|
4.04
– 4.15
years |
|
The
following table provides a reconciliation of the warrants measured at fair value using Level 2 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS
| |
Public warrants | | |
Placement warrants | | |
Debt warrants | |
Balance at January 1, 2023 | |
$ | - | | |
$ | - | | |
$ | - | |
Additions | |
| 603,750 | | |
| 39,463 | | |
| 1,812,253 | |
Transfer to Level 1 | |
| (603,750 | ) | |
| - | | |
| - | |
Change in fair value | |
| - | | |
| (31,815 | ) | |
| (1,536,277 | ) |
Ending Balance, December 31, 2023 | |
$ | - | | |
$ | 7,648 | | |
$ | 275,976 | |
Change in fair value | |
| - | | |
| (493 | ) | |
| (133,179 | ) |
Ending Balance, March 31, 2024 | |
$ | - | | |
$ | 7,155 | | |
$ | 142,797 | |
The
following table summarizes information regarding warrants by term, granted and exercise price for the three months ended March 31, 2024
and year ended December 31, 2023.
SCHEDULE
OF WARRANTS BY TERM GRANTED AND EXERCISE PRICE
| |
Number of
Shares | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining contractual life | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2022 | |
| - | | |
$ | - | | |
| - | | |
| - | |
Granted | |
| 131,101 | | |
| 831 | | |
| 3.92 | | |
| - | |
Outstanding at March 31, 2024 and December 31, 2023 | |
| 131,101 | | |
$ | 831 | | |
| 3.92 | | |
$ | - | |
Exercisable at March 31, 2024 and December 31, 2023 | |
| 131,101 | | |
$ | 831 | | |
| 3.92 | | |
$ | - | |
The
intrinsic value is the amount by which the fair value of the underlying share exceeds the exercise price of the warrants. As of March
31, 2024, the share price of the Company was less than the exercise price for all outstanding warrants. Therefore, the intrinsic value
for warrants outstanding was zero.
SCHEDULE
OF INTRINSIC FAIR VALUE EXCEEDS BY EXERCISE PRICE
| |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
Grant Date | |
Expiry Date | |
Number
of shares | | |
Exercise
price | | |
Number
of shares | | |
Exercise
price | |
Public warrants | |
February 3, 2023 | |
February 3, 2028 | |
| 86,250 | | |
$ | 1,150 | | |
| 86,250 | | |
$ | 1,150 | |
Placement warrants | |
February 3, 2023 | |
February 3, 2028 | |
| 5,638 | | |
| 1,150 | | |
| 5,638 | | |
| 1,150 | |
Debt warrants | |
April 12, 2023 | |
April 12, 2028 | |
| 23,527 | | |
| 89 | | |
| 23,527 | | |
| 89 | |
Debt warrants | |
May 23, 2023 | |
May 23, 2028 | |
| 15,686 | | |
| 73 | | |
| 15,686 | | |
| 73 | |
| |
| |
| |
| 131,101 | | |
$ | 831 | | |
| 131,101 | | |
$ | 831 | |
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v3.24.1.1.u2
DECONSOLIDATION OF A.L.I.
|
3 Months Ended |
Mar. 31, 2024 |
Deconsolidation Of A.l.i. |
|
DECONSOLIDATION OF A.L.I. |
NOTE
10 – DECONSOLIDATION OF A.L.I.
A.L.I.
Bankruptcy
On
December 27, 2023, A.L.I. filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai
Kakari” [Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu) (the “A.L.I. Bankruptcy”).
On
January 10, 2024, the Court entered an order (the “January 10 Order”) confirming that bankruptcy proceedings are commenced
against the debtor A.L.I., that A.L.I. is found to be insolvent, the appointment of Gaku Iida, Attorney-at-Law, of Abe, Ikubo & Katayama
be appointed as the trustee in the bankruptcy proceedings (the “Trustee”) and setting the date and place of the meeting to
report on the status of property, to report on calculations and hear opinions regarding the disposition of the bankruptcy proceedings
on May 14, 2024, at 10:00 a.m. local time in the Court (the “Status Report Meeting”). The Trustee’s address is Fukuoka
Bldg. 9F, 2-8-7 Yaesu, Chuo-ku, Tokyo. A trustee has been appointed by the Bankruptcy Court and the trustee has assumed and will continue
to exercise control over all assets and liabilities of A.L.I. The assets of A.L.I. will be liquidated for distribution in accordance
with the priorities established by the Bankruptcy Act. The Company expects that no distributions will be available in A.L.I’s liquidation.
As
a result of the filing of the Bankruptcy Proceedings and the January 10 Order, the Company concluded that it no longer controls A.L.I.
for accounting purposes as of January 10, 2024, in accordance with U.S. GAAP Accounting Standards Codification 810, and, therefore, deconsolidated
all assets and liabilities of A.L.I. during the three months ended March 31, 2024 from the Company’s financial statements.
The
following table provides the carrying value of assets and liabilities of A.L.I that have been deconsolidated during the three months
ended March 31, 2024:
SCHEDULE
OF DECONSOLIDATED
As at | |
January 10, 2024 | |
ASSETS | |
| | |
Current Assets: | |
| | |
Cash and cash equivalents | |
$ | 81,332 | |
Total Assets | |
$ | 81,332 | |
LIABILITIES | |
| | |
Current Liabilities: | |
| | |
Short-term loans payable | |
$ | 861,540 | |
Accounts payable | |
| 4,403,030 | |
Accrued expenses | |
| 1,254,820 | |
Others payable | |
| 101,651 | |
Contract liabilities | |
| 751,614 | |
Current portion of long-term loans | |
| 204,584 | |
Finance leases liabilities-current | |
| 116,002 | |
Operating leases liabilities-current | |
| 225,874 | |
Total Current Liabilities | |
| 7,919,115 | |
Longer-term liabilities: | |
| | |
Long-term loans | |
| 2,873,758 | |
Finance leases liabilities-non-current | |
| 31,893 | |
Operating leases liabilities-non-current | |
| 145,677 | |
Other long-term liabilities | |
| 169,679 | |
Total long-term liabilities | |
| 3,221,007 | |
Total Liabilities | |
$ | 11,140,122 | |
| |
| | |
Net Liabilities deconsolidated | |
| (11,058,790 | ) |
Accumulated other comprehensive loss | |
| 1,044,308 | |
| |
| 1,044,308 | |
| |
| | |
Gain on deconsolidation of A.L.I. | |
$ | 10,014,482 | |
|
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v3.24.1.1.u2
INCOME TAXES
|
3 Months Ended |
Mar. 31, 2024 |
Income Tax Disclosure [Abstract] |
|
INCOME TAXES |
NOTE
11 – INCOME TAXES
The
income tax provision for the year ended March 31, 2024 and the March 31, 2023 consists of the following:
SCHEDULE
OF INCOME TAX PROVISION
| |
2024 | | |
2023 | |
| |
For the three months ended | |
| |
March 31, | |
| |
2024 | | |
2023 | |
Federal | |
| | | |
| | |
Current | |
$ | - | | |
$ | - | |
Deferred | |
| - | | |
| - | |
| |
| | | |
| | |
State | |
| | | |
| | |
Current | |
| - | | |
| - | |
Deferred | |
| - | | |
| - | |
| |
| | | |
| | |
Foreign | |
| | | |
| | |
Current | |
| - | | |
| - | |
Deferred | |
| - | | |
| - | |
| |
| | | |
| | |
Income Tax Provision | |
$ | - | | |
$ | - | |
The
Company has not completed an Internal Revenue Code (“IRC”) Section 382 study to assess whether an ownership change has occurred
or whether there have been multiple ownership changes since the Company’s formation.
The
Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical
merits, and measures the unrecognized benefits associated with the tax positions. As of March 31, 2024 and 2023, the management considered
the Company did not have any significant unrecognized uncertain tax positions. Accordingly, the Company has not incurred any interest
or penalties as of the current reporting date with respect to income tax matters. There were no accrued interest and penalties associated
with uncertain tax positions as of March 31, 2024.
The
Company does not expect that there will be unrecognized tax benefits of a significant nature that will increase or decrease within 12
months of the reporting date.
No
deferred taxes have been provided on the accumulated unremitted earnings, if any, of the Company’s foreign subsidiary that is not
subject to United States income tax. The Company periodically evaluates its foreign investment opportunities and plans, as well as its
foreign working capital needs, to determine the level of investment required and, accordingly, determines the level of foreign earnings
that are considered indefinitely reinvested. Based upon that evaluation, earnings, if any, of the Company’s foreign subsidiary
that is not otherwise subject to United States taxation are considered to be indefinitely reinvested, and accordingly, deferred taxes
have not been provided. If changes occur in future investment opportunities and plans, those changes will be reflected when known
and may result in providing residual United States deferred taxes on unremitted foreign earnings.
|
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v3.24.1.1.u2
CONTINGENCIES
|
3 Months Ended |
Mar. 31, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
CONTINGENCIES |
NOTE
12 – CONTINGENCIES
The
Company is subject to potential liabilities generally incidental to our business arising out of present and future lawsuits and claims
related to product liability, personal injury, contract, commercial, intellectual property, tax, employment, compliance and other matters
that arise in the ordinary course of business. The Company accrues for potential liabilities when it is probable that future costs (including
legal fees and expenses) will be incurred and such costs can be reasonably estimated.
Upon
the commencement of the voluntary bankruptcy proceedings of A.L.I., all creditors’ actions are automatically stayed and any new
litigation against A.L.I. is barred. In an action relating to the bankruptcy estate, a bankruptcy trustee shall stand as a plaintiff
or defendant, as the case may be.
The A.L.I. Bankruptcy constitutes an event of default
pursuant to the Closing Notes in the aggregate principal amount of $4,200,000. Consequently, Lind Global may at any time, at its option,
(1) demand payment of an amount equal to 120% of the outstanding principal amount of the Closing Notes and (2) exercise all other
rights and remedies available to it under the Closing Notes and other agreements entered into among the Company and Lind in connection
with the issuance of the Closing Notes (collectively, the “Transaction Documents”); provided, however, that (x) upon the occurrence
of the event of default described above, Lind Global, in its sole and absolute discretion (without the obligation to provide notice of
such event of default), may: (a) from time-to-time demand that all or a portion of the outstanding principal amount of the Closing Notes
be converted into shares of the Company’s common stock at the lower of (i) the then-current Conversion Price (that price being $18.176
per share (the “Floor Price”)) and (ii) eighty-percent (80%) of the average of the three (3) lowest daily volume weighted
average prices (“VWAPs”) during the 20 trading days prior to the delivery by Lind Global of the applicable notice of conversion
or (b) exercise or otherwise enforce any one or more of Lind Global’s rights, powers, privileges, remedies and interests under the
Closing Notes, the Transaction Documents or applicable law.
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v3.24.1.1.u2
SHAREHOLDERS’ DEFICIT
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
SHAREHOLDERS’ DEFICIT |
NOTE
13 – SHAREHOLDERS’ DEFICIT
Aerwins
was authorized to issue 400,000,000 shares of common shares, par value of $0.000001 per share, and 20,000,000 shares of preferred shares,
par value of $0.000001 per share. Before the Business Combination, the Company was authorized to issue 200,000,000 shares of common stock,
par value of $0.0001 per share, and 20,000,000 shares of preferred shares, par value of $0.0001 per share.
Business
combination with Pono Capital Corp
On
February 3, 2023, the Company consummated the Merger with Pono. On February 2, 2023, the Company entered into a Subscription Agreement
with the Purchasers. In total, the number of Public Shares increased by 87,402 at the closing of the Business Combination.
Shares
issued in the three months ended March 31, 2024
Recent
Sale of Unregistered Securities
On
February 27, 2024 and March 22, 2024, we entered into and completed the sale to two unrelated accredited investors (the “Investors”),
of 100,000 shares and 35,500 unregistered shares, respectively, of our Common Stock at a price of $4.00 per share for an aggregate of
$542,000 in cash (the “Offerings”). The Offerings were made pursuant to the terms of a Subscription Agreement. In connection
with the Offerings, the Company entered into a Piggyback Registration Rights Agreement with each Investor whereby the Company agreed
to register the Common Stock acquired by the Investor in the Offering if at any time while the Investor remains the holder of such shares,
the Company proposes to file any registration statement under the Securities Act of 1933, as amended (the “Securities Act”)
with respect to its Common Stock for its own account or for shareholders of the Company for their account, subject to certain customary
exceptions.
Shares
issued in the year ended December 31, 2023
Shares
issued to service providers
The
Company agreed with service providers to pay the service fees by issuing common stocks subject to the closing of the business combination.
After the closing of the Business Combination, the Company issued 4,132 shares of common stock with fair value of $4,338,298 for the
year ended December 31, 2023.
The
Company issued 65,484 shares to consultants with fair value of $2,489,179 who provide the Company with several services for the year
ended December 31, 2023. These share issuances are recognized as expense at the fair value of the shares at the issuance date.
During
the year ended December 31, 2023 the Company also recognized expenses with a fair value of $1,457,400 as obligation to issue shares pursuant
to the terms of an engagement agreement between the Company and Boustead dated April 18, 2022, as amended on February 1, 2023 related
to services provided in connection with the Business Combination. 51,317 shares were issued on March 11, 2024.
The
total amount of fair value of shares issued for the year ended December 31, 2023 was $6,827,477 and $753,407 is recognized as prepaid
expenses as at March 31, 2024.
The
Company’s outstanding shares increased by 259,097 for the three months ended March 31, 2024, and recognized Common stock of $4
and Additional Paid-in Capital of $541,996. As of March 31, 2024, there were 885,987 of common shares issued. The numbers of common stocks
are retrospectively presented to reflect the legal capital of post-merger AERWINS and share consolidation 1 post-consolidation share
for each 100 pre-consolidation share.
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v3.24.1.1.u2
EARNINGS (LOSS) PER SHARE
|
3 Months Ended |
Mar. 31, 2024 |
Earnings Per Share [Abstract] |
|
EARNINGS (LOSS) PER SHARE |
NOTE
14 – EARNINGS (LOSS) PER SHARE
Basic
loss per share is calculated on the basis of weighted-average outstanding common shares. Diluted loss per share is computed on the basis
of basic weighted-average outstanding common shares adjusted for the dilutive effect of stock options. Dilutive common shares are determined
by applying the treasury stock method to the assumed conversion of share repurchase liability to common shares related to the early exercised
stock options.
The
computation of basic and diluted loss per share for the three months ended March 31, 2024 and 2023 is as follows:
SCHEDULE
OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE
| |
2024 | | |
2023 | |
| |
For the three months ended | |
| |
March 31, | |
| |
2024 | | |
2023 | |
Loss per share – basic | |
| | | |
| | |
Numerator: | |
| | | |
| | |
Net income (loss) from continuing operations | |
$ | 8,926,531 | | |
$ | (3,488,631 | ) |
Net income (loss) from discontinued operation | |
$ | - | | |
$ | (4,312,913 | ) |
Denominator: | |
| | | |
| | |
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share | |
| 736,765 | | |
| 529,844 | |
Denominator used for loss per share | |
| | | |
| | |
Earnings (Loss) per share from continuing operations (basic) | |
$ | 12.12 | | |
$ | (6.58 | ) |
Earnings (Loss) per share from continuing operations (anti-diluted) | |
$ | 12.12 | | |
$ | (6.58 | ) |
Earnings (Loss) per share from discontinued operation (basic) | |
$ | 0.00 | | |
$ | (8.14 | ) |
Earnings (Loss) per share from discontinued operation (anti-diluted) | |
$ | 0.00 | | |
$ | (8.14 | ) |
Basic
loss per share equals diluted loss per share because the calculation of diluted loss per share would be anti-dilutive.
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v3.24.1.1.u2
STOCK-BASED COMPENSATION
|
3 Months Ended |
Mar. 31, 2024 |
Share-Based Payment Arrangement [Abstract] |
|
STOCK-BASED COMPENSATION |
NOTE
15 – STOCK-BASED COMPENSATION
On
July 27, 2022, Aerwins issued stock options to certain directors of the Company which can be exercised for a total of 41,424 shares of
the Company’s common stock with an exercise price of $0.015 per share and a vesting period shall commence on the first business
day following the occurrence of going public (the “Trigger Date”), and thereafter (i) one third of the option shall vest
on the three months anniversary of the Trigger Date, (ii) one third of the option shall vest on the fifteen month anniversary of the
Trigger Date; and (iii) the remaining one third of the option shall vest on the twenty seven month anniversary of the Trigger Date. The
remaining weighted average contractual life as of March 31, 2024, is 8.33 years.
SCHEDULE
OF STOCK BASED COMPENSATION
Grant date | |
| July 27, 2022 | |
Number of shares at grant date | |
| 41,424 | |
Outstanding at January 31, 2023 | |
| 41,424 | |
Forfeiture | |
| (29,692 | ) |
Outstanding at March 31, 2024 and December 31, 2023 | |
| 11,732 | |
Exercise price | |
$ | 0.015 | |
Consideration paid to the Company at the grant date | |
$ | 132 | |
The
number of shares is retrospectively presented to reflect the Business Combination with Pono and share consolidation 1 post-consolidation
share for each 100 pre-consolidation share.
The
Company estimated the fair value of the stock-based compensation at $0.005 using the Binomial Option Pricing Model with the following
assumption inputs.
SCHEDULE
OF FAIR VALUE OF THE STOCK BASED COMPENSATION
Exercise period | |
| 5 years | |
Share price on the issuance date | |
$ | 0.01 | |
Volatility | |
| 64.22 | % |
Expected dividend rate | |
| 0 | % |
Risk-free interest rate | |
| 2.88 | % |
|
X |
- DefinitionThe entire disclosure for share-based payment arrangement.
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v3.24.1.1.u2
FAIR VALUE MEASUREMENT
|
3 Months Ended |
Mar. 31, 2024 |
Fair Value Disclosures [Abstract] |
|
FAIR VALUE MEASUREMENT |
NOTE
16 – FAIR VALUE MEASUREMENT
The
estimated fair value of the Company’s financial instrument at March 31, 2024 and December 31, 2023 are set forth below. The following
summary excludes cash and cash equivalents, accounts receivable, other receivable, short-term loans payable, accounts payable, accrued
expenses, contract liability, current portion of long-term debts, current operating and finance lease liabilities and other current liabilities
for which fair values approximate their carrying amounts.
SCHEDULE
OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT
| |
Amount at
Fair Value | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
March 31, 2024 | |
| | | |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | | |
| | |
Public Warrants | |
$ | 107,812 | | |
$ | 107,812 | | |
$ | - | | |
$ | - | |
Placement Warrants | |
$ | 7,155 | | |
$ | - | | |
$ | 7,155 | | |
$ | - | |
Debt Warrants | |
$ | 142,797 | | |
$ | - | | |
$ | 142,797 | | |
$ | - | |
Subtotal: Warrant liabilities | |
$ | 257,764 | | |
$ | 107,812 | | |
$ | 149,952 | | |
$ | - | |
Derivative Liability | |
$ | 1,293,276 | | |
$ | - | | |
$ | 1,293,276 | | |
$ | - | |
Liabilities
fair value | |
$ | 1,293,276 | | |
$ | - | | |
$ | 1,293,276 | | |
$ | - | |
| |
Amount at
Fair Value | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
December 31, 2023 | |
| | | |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | | |
| | |
Public Warrants | |
$ | 117,300 | | |
$ | 117,300 | | |
$ | - | | |
$ | - | |
Placement Warrants | |
$ | 7,648 | | |
$ | - | | |
$ | 7,648 | | |
$ | - | |
Debt Warrants | |
$ | 275,976 | | |
$ | - | | |
$ | 275,976 | | |
$ | - | |
Subtotal: Warrant liabilities | |
$ | 400,924 | | |
$ | 117,300 | | |
$ | 283,624 | | |
$ | - | |
Derivative Liability | |
$ | 1,367,140 | | |
$ | - | | |
$ | 1,367,140 | | |
$ | - | |
Liabilities
fair value | |
$ | 1,367,140 | | |
$ | - | | |
$ | 1,367,140 | | |
$ | - | |
The
Public Warrants are classified as Level 1 in the fair value hierarchy because they valued using quoted market prices. The Placement Warrants,
Debt Warrants, and Derivative Liability are classified as Level 2 in the fair value hierarchy. This classification is based on the availability
of significant inputs used in the Black-Sholes model and Monte Carlo simulation, which are observable in the market.
Transfers
to/from Levels 1, 2 and 3 are recognized at the end of the reporting period in which a change in valuation technique or methodology occurs.
The estimated fair value of the Public Warrants transferred from Level 2 to Level 1 during the period from January 1, 2023 due to the
increase of observable market activity.
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v3.24.1.1.u2
DISCONTINUED OPERATIONS
|
3 Months Ended |
Mar. 31, 2024 |
Discontinued Operations and Disposal Groups [Abstract] |
|
DISCONTINUED OPERATIONS |
NOTE
17 – DISCONTINUED OPERATIONS
As
at June 30, 2023, to facilitate cost reduction plan, the Company has made the strategic decision to discontinue drone solution service
and on December 27, 2023, the Company discontinued the remaining operations of A.L.I as part of the move of our operations to Los Angeles,
California.
The
carrying value of the assets and liabilities of the discontinued operations in relation to the Company’s operations in A.L.I. have
been classified by the Company as discontinued operations as at March 31, 2024 and December 31, 2023 for accounting purpose and are shown
below:
SCHEDULE OF DISCONTINUED OPERATIONS
As at | |
March 31, 2024 | | |
December 31, 2023 | |
ASSETS | |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash and cash equivalents | |
$ | - | | |
$ | 81,332 | |
| |
| | | |
| | |
Total Assets | |
$ | - | | |
$ | 81,332 | |
LIABILITIES | |
| | | |
| | |
Current Liabilities: | |
| | | |
| | |
Short-term loans payable | |
$ | - | | |
$ | 836,910 | |
Accounts payable | |
| - | | |
| 4,403,030 | |
Accrued expenses | |
| - | | |
| 1,254,820 | |
Others payable | |
| - | | |
| 101,651 | |
Contract liabilities | |
| 350,000 | | |
| 1,101,614 | |
Current portion of long-term loans | |
| - | | |
| 204,584 | |
Finance leases liabilities-current | |
| - | | |
| 116,002 | |
Operating leases liabilities-current | |
| - | | |
| 225,874 | |
Total Current Liabilities | |
| 350,000 | | |
| 8,244,485 | |
Longer-term liabilities: | |
| | | |
| | |
Long-term loans | |
| - | | |
| 2,873,758 | |
Finance leases liabilities-non-current | |
| - | | |
| 31,893 | |
Operating leases liabilities-non-current | |
| - | | |
| 145,677 | |
Other long-term liabilities | |
| - | | |
| 169,679 | |
Total long-term liabilities | |
| - | | |
| 3,221,007 | |
Total Liabilities | |
$ | 350,000 | | |
$ | 11,465,492 | |
The
results of operations in relation to the Company’s operations in ALI have been classified by the Company as discontinued operations
for the three months ended March 31, 2024 and 2023 for accounting purpose and are shown below:
| |
2024 | | |
2023 | |
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
| |
Revenues | |
$ | - | | |
$ | 1,265,883 | |
Cost of revenues | |
| - | | |
| 955,071 | |
Gross profit | |
| - | | |
| 310,812 | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
Selling expenses | |
| - | | |
| 40,382 | |
General and administrative expenses | |
| - | | |
| 2,647,569 | |
Research and development expenses | |
| - | | |
| 2,090,219 | |
Total operating expenses | |
| - | | |
| 4,778,170 | |
| |
| | | |
| | |
Loss from operations | |
| | | |
| (4,467,358 | ) |
| |
| | | |
| | |
Other income (expenses): | |
| | | |
| | |
Interest expenses, net | |
| - | | |
| (6,847 | ) |
Loss on foreign currency transaction | |
| - | | |
| (11,005 | ) |
Loss on disposal of fixed assets | |
| - | | |
| (9,943 | ) |
Equity in earnings of investee | |
| - | | |
| 6,176 | |
Other income | |
| - | | |
| 176,064 | |
Total other income | |
| - | | |
| 154,445 | |
| |
| | | |
| | |
Net loss from discontinued operations | |
| - | | |
| (4,312,913 | ) |
Income tax | |
| - | | |
| - | |
Net loss from discontinued operations | |
$ | - | | |
$ | (4,312,913 | ) |
|
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v3.24.1.1.u2
SUBSEQUENT EVENTS
|
3 Months Ended |
Mar. 31, 2024 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
18 – SUBSEQUENT EVENTS
Effective
as of April 2, 2024, the Company completed 100 old to 1 new share consolidation. All share figures and references have been retrospectively
adjusted.
Effective
April 8, 2024, we authorized the issuance of 38,878 shares to consultants with fair value of $180,000 who provide the Company with services.
Subsequent
to the three months ended March 31, 2024, the Company received an aggregate of $100,000 from third parties. The advance is non-interest
bearing, unsecured, and due on demand.
Subsequent to the three months ended March 31, 2024, the Company received
an aggregate of $140,000 from a third party. The advance is unsecured, due within five months, and 3% compounded interest.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
Basis
of Presentation
The
accompanying financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities
and Exchange Commission (“SEC”).
|
Unaudited Interim Financial Information |
Unaudited
Interim Financial Information
The
accompanying interim balance sheet as of March 31, 2024, the interim statements of operations and comprehensive income (loss), statements
of changes in shareholders’ equity (deficiency), and cash flows for the three months ended March 31, 2024 and 2023 and the related
notes to such interim financial statements are unaudited. These unaudited interim financial statements have been prepared in accordance
with U.S. GAAP. In management’s opinion, the unaudited interim financial statements have been prepared on the same basis as the
annual financial statements and reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement
of the Company’s financial position as of March 31, 2024 and the Company’s results of operations and cash flows for the three
months ended March 31, 2024 and 2023. The results of operations for the three months ended March 31, 2024 are not necessarily indicative
of the results to be expected for the full year ending December 31, 2024.
|
Use of Estimates |
Use
of Estimates
In
preparing the financial statements in conformity with U.S. GAAP, the management is required to make certain estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information available
as of the date of the financial statements. Significant estimates required to be made by management include, but are not limited to,
the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long-lived assets, and valuation allowance
of deferred tax assets. Actual results could differ from those estimates.
|
Cash and Cash Equivalents |
Cash
and Cash Equivalents
Cash
and cash equivalents include cash on hand and deposits in banks that are unrestricted as to withdrawal or use, and which have original
maturities of three months or less.
|
Accounts Receivable, net |
Accounts
Receivable, net
Accounts
receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original
amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general
and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy
of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision
for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based
on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections.
The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the statements of operations
and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after management has
determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts receivable
that have previously been written off, the Company reverses the allowance and bad debt.
|
Inventories |
Inventories
Inventories
consist principally of raw materials used for rendering computing sharing services and for manufacturing hoverbikes. Work in progress
represents the costs incurred to date on unfinished products or services. The costs recognized as work in progress include direct materials,
direct labor, and overhead costs that are directly attributable to the production of the unfinished product or service. Inventories are
stated at the lower of cost or net realizable value, cost being determined by the first-in, first-out method for merchandise. Net realizable
value is calculated at estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal,
and transportation. Loss from inventories written down to net realizable value should be recognized whenever the utility of goods is
impaired by damage, deterioration, obsolescence, changes in price levels, or other causes. When inventories have been written down below
cost, the reduced amount is to be considered the cost for subsequent accounting purposes.
|
Fixed assets |
Fixed
assets
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated
useful lives, as more details follow:
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS
| |
Depreciation Method | |
Useful Life |
Building and building accessories | |
Straight-line method | |
8-38 years |
Office equipment and furniture | |
Straight-line method | |
2-10 years |
Software | |
Straight-line method | |
5 years |
Design right | |
Straight-line method | |
7 years |
Patent right | |
Straight-line method | |
8 years |
Expenditures
for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the statements
of operations and comprehensive income (loss).
|
Impairment of Long-Lived Assets |
Impairment
of Long-Lived Assets
Long-lived
assets with finite lives, primarily property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition
are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value.
|
Warrant Liabilities |
Warrant
Liabilities
We
account for the Warrants in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 815-40 —
Derivatives and Hedging — Contracts in Entity’s Own Equity (“ASC 815), under which the Warrants do not meet the criteria
for equity treatment and must be recorded as liabilities. Accordingly, we classify the Warrants as liabilities at their fair value and
adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until
exercised, and any change in fair value is recognized in our statements of operations. The Placement Warrants, Public Warrants, and Debt
Warrants for periods where no observable traded price was available are valued using a Black Scholes model.
|
Share-based Compensation |
Share-based
Compensation
We
account for the share-based compensation in accordance with the guidance contained in Accounting Standards Codification (“ASC”)
718 — “Compensation – Stock Compensation” and ASC 505, “Equity Based Payments to Non-Employees”,
using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity
instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued,
whichever is more reliably measurable.
|
Convertible Promissory Notes and Derivative Instruments |
Convertible
Promissory Notes and Derivative Instruments
The
Company accounts for the fair value of the conversion feature in accordance with the guidance contained in ASC 815, which requires the
Company to bifurcate and separately account for the conversion feature as an embedded derivative contained in the Company’s convertible
promissory note. Accordingly, we account for the conversion option as an embedded derivative contained in the Company’s promissory
note at fair value. The derivative liability is required to be remeasured at each reporting date and the change in fair value is recognized
in our statements of operations.
|
Statements of Cash Flows |
Statements
of Cash Flows
In
accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations are calculated
based upon the functional currency. As a result, amounts related to assets and liabilities reported on the statement of cash flows may
not necessarily agree with changes in the corresponding balances on the balance sheet.
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”.
To
determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s)
with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable
consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price
to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption
Tax on sales is calculated at 10% of gross sales.
When
another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606
to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are
transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred
to our customer, revenue is reported net of the fees paid to the other party, as agent.
|
Cost of Revenues |
Cost
of Revenues
Cost
of revenues primarily consists of salaries and related expenses (e.g. bonuses, employee benefits, and payroll taxes) for personnel directly
involved in the delivery of services and products directly to customers. Cost of revenues also includes royalty/license payments to vendors,
hosting and infrastructure costs related to the delivery of the Company’s products and services, and inventory write-down.
|
Advertising Expenses |
Advertising
Expenses
Advertising
expenses consist primarily of costs of promotion and marketing for the Company’s image and products, and costs of direct advertising,
and are included in selling expenses. The Company expenses advertising costs as incurred, in accordance with the ASC 720-35, “Advertising
Costs”.
|
Concentration of Credit Risk |
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to credit risk consist primarily of accounts and other receivables. The Company does
not require collateral or other security to support these receivables. The Company conducts periodic reviews of the financial condition
and payment practices of its customers to minimize collection risk on accounts receivable.
|
Comprehensive Income or Loss |
Comprehensive
Income or Loss
ASC
220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income or loss, its components
and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources.
Accumulated other comprehensive loss, as presented in the accompanying statements of changes in shareholders’ deficit, consists
of changes in unrealized gains and losses on foreign currency translation.
|
Earnings (Loss) Per Share |
Earnings
(Loss) Per Share
The
Company computes basic and diluted earnings (loss) per share in accordance with ASC 260, Earnings per Share. Basic earnings (loss)
per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to
issue common shares were exercised or equity awards vest resulting in the issuance of common shares that could share in the earnings
(loss) of the Company.
|
Related Parties and Transactions |
Related
Parties and Transactions
The
Company identifies related parties, and accounts for, discloses related party transactions in accordance with ASC 850, “Related
Party Disclosures” and other relevant ASC standards.
Parties,
which can be an entity or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company
or exercise significant influence over the Company in making financial and operational decisions. Entities are also considered to be
related if they are subject to common control or common significant influence.
Transactions
involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive,
free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related
party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations
can be substantiated.
|
Income Taxes |
Income
Taxes
Income
taxes are accounted for using an asset and liability method of accounting for income taxes in accordance with ASC 740, “Income
Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current
period and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s
financial statements or tax returns. Deferred tax assets also include the prior years’ net operating losses carried forward. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized
in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred
tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or
all of the deferred tax assets will not be realized.
The
Company follows ASC 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax
position taken or expected to be taken in a tax return. ASC 740 also provides guidance on recognition of income tax assets and liabilities,
classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions,
accounting for income taxes in interim periods, and income tax disclosures.
Under
the provisions of ASC 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by
the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position
that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which,
based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the
accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general
and administrative expenses in the statements of operations.
|
Fair Value Measurements |
Fair
Value Measurements
The
Company performs fair value measurements in accordance with ASC 820. Fair value is defined as the price that would be received to sell
an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes
a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when
measuring fair value. An asset’s or a liability’s categorization within the fair value hierarchy is based upon the lowest
level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure
fair value.
|
● |
Level
1: quoted prices in active markets for identical assets or liabilities; |
|
● |
Level
2: inputs other than Level 1 that are observable, either directly or indirectly; or |
|
● |
Level
3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets
or liabilities. |
|
Contingencies |
Contingencies
Certain
conditions may exist as of the date financial statements are issued, which may result in a loss to the Company but which will only be
resolved when one or more future events occur or fail to occur. The Company is subject to potential liabilities generally incidental
to our business arising out of present and future lawsuits and claims related to product liability, personal injury, contract, commercial,
intellectual property, tax, employment, compliance and other matters that arise in the ordinary course of business. When a loss is considered
probable and reasonably estimable, we record a liability in the amount of our best estimate for the ultimate loss.
|
Discontinued Operations |
Discontinued
Operations
ASC
205-20 provides guidance on discontinued operation presentation requirements. In determining whether a group should be presented
as discontinued operations, the company makes a determination of whether such a group being disposed of comprises a component of the
entity, or a group of components of the entity, that represents a strategic shift that has, or will have, a major effect on the company’s
operations and financial results. If these determinations are made affirmatively, the results of operations of the group being disposed
of are aggregated for separate presentation apart from the continuing operations of the Company for all periods presented in the financial
statements.
|
Recent Accounting Pronouncements |
Recent
Accounting Pronouncements
We
did not implement any new accounting pronouncements during 2023. However, we are evaluating the impact of the future disclosures that
may arise under recent SEC and other promulgators’ recently finalized rules and outstanding proposals.
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v3.24.1.1.u2
ORGANIZATION AND DESCRIPTION OF BUSINESS (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
SCHEDULE OF BUSINESS COMBINATION |
SCHEDULE OF BUSINESS COMBINATION
| |
| | |
Cash—Pono trust and working capital cash | |
$ | 1,802,594 | |
Cash—Subscription agreement made immediately before the closing | |
| 5,000,000 | |
Less: transaction costs and advisory fees | |
| 5,206,763 | |
Total funds from the Business Combination | |
$ | 1,595,831 | |
|
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS |
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated
useful lives, as more details follow:
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS
| |
Depreciation Method | |
Useful Life |
Building and building accessories | |
Straight-line method | |
8-38 years |
Office equipment and furniture | |
Straight-line method | |
2-10 years |
Software | |
Straight-line method | |
5 years |
Design right | |
Straight-line method | |
7 years |
Patent right | |
Straight-line method | |
8 years |
|
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v3.24.1.1.u2
PREPAID EXPENSES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
SCHEDULE OF PREPAID EXPENSES |
SCHEDULE OF PREPAID EXPENSES
| |
March 31, 2024 | | |
December 31, 2023 | |
Prepaid expenses | |
$ | 835,758 | | |
$ | 983,255 | |
Total | |
$ | 835,758 | | |
$ | 983,255 | |
|
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v3.24.1.1.u2
CONVERTIBLE PROMISSORY NOTES, NET (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
SCHEDULE OF DEBT NOTES |
The
notes consist of the following components as of March 31, 2024 and December 31, 2023:
SCHEDULE
OF DEBT NOTES
Principal | |
$ | 4,200,000 | |
Debt discount | |
| (4,178,395 | ) |
Interest expense | |
| 1,497,798 | |
Net Carrying Balance at December 31, 2023 | |
$ | 1,519,403 | |
Adjustments | |
| 280,162 | |
Interest expense | |
| 311,285 | |
Net Carrying Balance at March 31, 2024 | |
$ | 2,110,850 | |
|
SCHEDULE OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES |
Debt discount is summarized as follows:
SCHEDULE
OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES
| |
March
31,
2024 | | |
December
31, 2023 | |
Debt
discount on convertible promissory notes | |
$ | 2,680,597 | | |
$ | 4,178,395 | |
Adjustments | |
| (280,162 | ) | |
| - | |
Accumulated
amortization | |
| (311,285 | ) | |
| (1,497,798 | ) |
Debt discount
on convertible promissory notes, net | |
$ | 2,089,150 | | |
$ | 2,680,597 | |
|
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v3.24.1.1.u2
DERIVATIVE LIABILITY (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Derivative Liability |
|
SCHEDULE OF DERIVATIVE LIABILITY |
SCHEDULE
OF DERIVATIVE LIABILITY
Volatility | |
| 135.75 | % |
Risk-free rate | |
| 4.966% - 5.016 | % |
Stock price (pre-consolidated) | |
$ | 0.0648 | |
Dividend Yield | |
| - | |
Expected life | |
| 1.03 – 1.15 years | |
|
SCHEDULE OF FAIR VALUE OF THE DERIVATIVE |
Fair
value of the derivative is summarized as below:
SCHEDULE
OF FAIR VALUE OF THE DERIVATIVE
| |
Derivative Liability | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| 2,052,314 | |
Change in fair value | |
| (685,174 | ) |
Ending Balance, December 31, 2023 | |
| 1,367,140 | |
Adjustments | |
| (452,549 | ) |
Change in fair value | |
| 378,685 | |
Ending Balance, March 31, 2024 | |
$ | 1,293,276 | |
|
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v3.24.1.1.u2
WARRANT LIABILITY (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Warrant Liability |
|
SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS |
The
following table provides a reconciliation of the warrants measured at fair value using Level 1 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS
| |
Public warrants | |
Balance at January 1, 2023 | |
$ | - | |
Additions | |
| - | |
Transfer from Level 2 | |
| 603,750 | |
Change in fair value | |
| (486,450 | ) |
Ending Balance, December 31, 2023 | |
$ | 117,300 | |
Change in fair value | |
| (9,488 | ) |
Ending Balance, March 31, 2024 | |
$ | 107,812 | |
|
SCHEDULE OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS |
The
Black-Scholes model with the following assumptions inputs:
SCHEDULE
OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS
Volatility |
|
|
135.75 |
% |
Risk-free
rate |
|
|
4.966%
- 5.016 |
% |
Stock
price (pre-consolidated) |
|
$ |
0.0648 |
|
Expected
life |
|
|
4.04
– 4.15
years |
|
|
SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS |
The
following table provides a reconciliation of the warrants measured at fair value using Level 2 inputs:
SCHEDULE
OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS
| |
Public warrants | | |
Placement warrants | | |
Debt warrants | |
Balance at January 1, 2023 | |
$ | - | | |
$ | - | | |
$ | - | |
Additions | |
| 603,750 | | |
| 39,463 | | |
| 1,812,253 | |
Transfer to Level 1 | |
| (603,750 | ) | |
| - | | |
| - | |
Change in fair value | |
| - | | |
| (31,815 | ) | |
| (1,536,277 | ) |
Ending Balance, December 31, 2023 | |
$ | - | | |
$ | 7,648 | | |
$ | 275,976 | |
Change in fair value | |
| - | | |
| (493 | ) | |
| (133,179 | ) |
Ending Balance, March 31, 2024 | |
$ | - | | |
$ | 7,155 | | |
$ | 142,797 | |
|
SCHEDULE OF WARRANTS BY TERM GRANTED AND EXERCISE PRICE |
The
following table summarizes information regarding warrants by term, granted and exercise price for the three months ended March 31, 2024
and year ended December 31, 2023.
SCHEDULE
OF WARRANTS BY TERM GRANTED AND EXERCISE PRICE
| |
Number of
Shares | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining contractual life | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2022 | |
| - | | |
$ | - | | |
| - | | |
| - | |
Granted | |
| 131,101 | | |
| 831 | | |
| 3.92 | | |
| - | |
Outstanding at March 31, 2024 and December 31, 2023 | |
| 131,101 | | |
$ | 831 | | |
| 3.92 | | |
$ | - | |
Exercisable at March 31, 2024 and December 31, 2023 | |
| 131,101 | | |
$ | 831 | | |
| 3.92 | | |
$ | - | |
|
SCHEDULE OF INTRINSIC FAIR VALUE EXCEEDS BY EXERCISE PRICE |
The
intrinsic value is the amount by which the fair value of the underlying share exceeds the exercise price of the warrants. As of March
31, 2024, the share price of the Company was less than the exercise price for all outstanding warrants. Therefore, the intrinsic value
for warrants outstanding was zero.
SCHEDULE
OF INTRINSIC FAIR VALUE EXCEEDS BY EXERCISE PRICE
| |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
Grant Date | |
Expiry Date | |
Number
of shares | | |
Exercise
price | | |
Number
of shares | | |
Exercise
price | |
Public warrants | |
February 3, 2023 | |
February 3, 2028 | |
| 86,250 | | |
$ | 1,150 | | |
| 86,250 | | |
$ | 1,150 | |
Placement warrants | |
February 3, 2023 | |
February 3, 2028 | |
| 5,638 | | |
| 1,150 | | |
| 5,638 | | |
| 1,150 | |
Debt warrants | |
April 12, 2023 | |
April 12, 2028 | |
| 23,527 | | |
| 89 | | |
| 23,527 | | |
| 89 | |
Debt warrants | |
May 23, 2023 | |
May 23, 2028 | |
| 15,686 | | |
| 73 | | |
| 15,686 | | |
| 73 | |
| |
| |
| |
| 131,101 | | |
$ | 831 | | |
| 131,101 | | |
$ | 831 | |
|
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v3.24.1.1.u2
DECONSOLIDATION OF A.L.I. (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Deconsolidation Of A.l.i. |
|
SCHEDULE OF DECONSOLIDATED |
The
following table provides the carrying value of assets and liabilities of A.L.I that have been deconsolidated during the three months
ended March 31, 2024:
SCHEDULE
OF DECONSOLIDATED
As at | |
January 10, 2024 | |
ASSETS | |
| | |
Current Assets: | |
| | |
Cash and cash equivalents | |
$ | 81,332 | |
Total Assets | |
$ | 81,332 | |
LIABILITIES | |
| | |
Current Liabilities: | |
| | |
Short-term loans payable | |
$ | 861,540 | |
Accounts payable | |
| 4,403,030 | |
Accrued expenses | |
| 1,254,820 | |
Others payable | |
| 101,651 | |
Contract liabilities | |
| 751,614 | |
Current portion of long-term loans | |
| 204,584 | |
Finance leases liabilities-current | |
| 116,002 | |
Operating leases liabilities-current | |
| 225,874 | |
Total Current Liabilities | |
| 7,919,115 | |
Longer-term liabilities: | |
| | |
Long-term loans | |
| 2,873,758 | |
Finance leases liabilities-non-current | |
| 31,893 | |
Operating leases liabilities-non-current | |
| 145,677 | |
Other long-term liabilities | |
| 169,679 | |
Total long-term liabilities | |
| 3,221,007 | |
Total Liabilities | |
$ | 11,140,122 | |
| |
| | |
Net Liabilities deconsolidated | |
| (11,058,790 | ) |
Accumulated other comprehensive loss | |
| 1,044,308 | |
| |
| 1,044,308 | |
| |
| | |
Gain on deconsolidation of A.L.I. | |
$ | 10,014,482 | |
|
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v3.24.1.1.u2
INCOME TAXES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Income Tax Disclosure [Abstract] |
|
SCHEDULE OF INCOME TAX PROVISION |
The
income tax provision for the year ended March 31, 2024 and the March 31, 2023 consists of the following:
SCHEDULE
OF INCOME TAX PROVISION
| |
2024 | | |
2023 | |
| |
For the three months ended | |
| |
March 31, | |
| |
2024 | | |
2023 | |
Federal | |
| | | |
| | |
Current | |
$ | - | | |
$ | - | |
Deferred | |
| - | | |
| - | |
| |
| | | |
| | |
State | |
| | | |
| | |
Current | |
| - | | |
| - | |
Deferred | |
| - | | |
| - | |
| |
| | | |
| | |
Foreign | |
| | | |
| | |
Current | |
| - | | |
| - | |
Deferred | |
| - | | |
| - | |
| |
| | | |
| | |
Income Tax Provision | |
$ | - | | |
$ | - | |
|
X |
- DefinitionTabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.
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v3.24.1.1.u2
EARNINGS (LOSS) PER SHARE (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Earnings Per Share [Abstract] |
|
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE |
The
computation of basic and diluted loss per share for the three months ended March 31, 2024 and 2023 is as follows:
SCHEDULE
OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE
| |
2024 | | |
2023 | |
| |
For the three months ended | |
| |
March 31, | |
| |
2024 | | |
2023 | |
Loss per share – basic | |
| | | |
| | |
Numerator: | |
| | | |
| | |
Net income (loss) from continuing operations | |
$ | 8,926,531 | | |
$ | (3,488,631 | ) |
Net income (loss) from discontinued operation | |
$ | - | | |
$ | (4,312,913 | ) |
Denominator: | |
| | | |
| | |
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share | |
| 736,765 | | |
| 529,844 | |
Denominator used for loss per share | |
| | | |
| | |
Earnings (Loss) per share from continuing operations (basic) | |
$ | 12.12 | | |
$ | (6.58 | ) |
Earnings (Loss) per share from continuing operations (anti-diluted) | |
$ | 12.12 | | |
$ | (6.58 | ) |
Earnings (Loss) per share from discontinued operation (basic) | |
$ | 0.00 | | |
$ | (8.14 | ) |
Earnings (Loss) per share from discontinued operation (anti-diluted) | |
$ | 0.00 | | |
$ | (8.14 | ) |
|
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v3.24.1.1.u2
STOCK-BASED COMPENSATION (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Share-Based Payment Arrangement [Abstract] |
|
SCHEDULE OF STOCK BASED COMPENSATION |
SCHEDULE
OF STOCK BASED COMPENSATION
Grant date | |
| July 27, 2022 | |
Number of shares at grant date | |
| 41,424 | |
Outstanding at January 31, 2023 | |
| 41,424 | |
Forfeiture | |
| (29,692 | ) |
Outstanding at March 31, 2024 and December 31, 2023 | |
| 11,732 | |
Exercise price | |
$ | 0.015 | |
Consideration paid to the Company at the grant date | |
$ | 132 | |
|
SCHEDULE OF FAIR VALUE OF THE STOCK BASED COMPENSATION |
SCHEDULE
OF FAIR VALUE OF THE STOCK BASED COMPENSATION
Exercise period | |
| 5 years | |
Share price on the issuance date | |
$ | 0.01 | |
Volatility | |
| 64.22 | % |
Expected dividend rate | |
| 0 | % |
Risk-free interest rate | |
| 2.88 | % |
|
X |
- DefinitionTabular disclosure of share-based payment arrangement.
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v3.24.1.1.u2
FAIR VALUE MEASUREMENT (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Fair Value Disclosures [Abstract] |
|
SCHEDULE OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT |
SCHEDULE
OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT
| |
Amount at
Fair Value | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
March 31, 2024 | |
| | | |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | | |
| | |
Public Warrants | |
$ | 107,812 | | |
$ | 107,812 | | |
$ | - | | |
$ | - | |
Placement Warrants | |
$ | 7,155 | | |
$ | - | | |
$ | 7,155 | | |
$ | - | |
Debt Warrants | |
$ | 142,797 | | |
$ | - | | |
$ | 142,797 | | |
$ | - | |
Subtotal: Warrant liabilities | |
$ | 257,764 | | |
$ | 107,812 | | |
$ | 149,952 | | |
$ | - | |
Derivative Liability | |
$ | 1,293,276 | | |
$ | - | | |
$ | 1,293,276 | | |
$ | - | |
Liabilities
fair value | |
$ | 1,293,276 | | |
$ | - | | |
$ | 1,293,276 | | |
$ | - | |
| |
Amount at
Fair Value | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
December 31, 2023 | |
| | | |
| | | |
| | | |
| | |
Liabilities | |
| | | |
| | | |
| | | |
| | |
Public Warrants | |
$ | 117,300 | | |
$ | 117,300 | | |
$ | - | | |
$ | - | |
Placement Warrants | |
$ | 7,648 | | |
$ | - | | |
$ | 7,648 | | |
$ | - | |
Debt Warrants | |
$ | 275,976 | | |
$ | - | | |
$ | 275,976 | | |
$ | - | |
Subtotal: Warrant liabilities | |
$ | 400,924 | | |
$ | 117,300 | | |
$ | 283,624 | | |
$ | - | |
Derivative Liability | |
$ | 1,367,140 | | |
$ | - | | |
$ | 1,367,140 | | |
$ | - | |
Liabilities
fair value | |
$ | 1,367,140 | | |
$ | - | | |
$ | 1,367,140 | | |
$ | - | |
|
X |
- DefinitionTabular disclosure of financial instrument measured at fair value on recurring or nonrecurring basis. Includes, but is not limited to, instrument classified in shareholders' equity.
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v3.24.1.1.u2
DISCONTINUED OPERATIONS (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Discontinued Operations and Disposal Groups [Abstract] |
|
SCHEDULE OF DISCONTINUED OPERATIONS |
The
carrying value of the assets and liabilities of the discontinued operations in relation to the Company’s operations in A.L.I. have
been classified by the Company as discontinued operations as at March 31, 2024 and December 31, 2023 for accounting purpose and are shown
below:
SCHEDULE OF DISCONTINUED OPERATIONS
As at | |
March 31, 2024 | | |
December 31, 2023 | |
ASSETS | |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash and cash equivalents | |
$ | - | | |
$ | 81,332 | |
| |
| | | |
| | |
Total Assets | |
$ | - | | |
$ | 81,332 | |
LIABILITIES | |
| | | |
| | |
Current Liabilities: | |
| | | |
| | |
Short-term loans payable | |
$ | - | | |
$ | 836,910 | |
Accounts payable | |
| - | | |
| 4,403,030 | |
Accrued expenses | |
| - | | |
| 1,254,820 | |
Others payable | |
| - | | |
| 101,651 | |
Contract liabilities | |
| 350,000 | | |
| 1,101,614 | |
Current portion of long-term loans | |
| - | | |
| 204,584 | |
Finance leases liabilities-current | |
| - | | |
| 116,002 | |
Operating leases liabilities-current | |
| - | | |
| 225,874 | |
Total Current Liabilities | |
| 350,000 | | |
| 8,244,485 | |
Longer-term liabilities: | |
| | | |
| | |
Long-term loans | |
| - | | |
| 2,873,758 | |
Finance leases liabilities-non-current | |
| - | | |
| 31,893 | |
Operating leases liabilities-non-current | |
| - | | |
| 145,677 | |
Other long-term liabilities | |
| - | | |
| 169,679 | |
Total long-term liabilities | |
| - | | |
| 3,221,007 | |
Total Liabilities | |
$ | 350,000 | | |
$ | 11,465,492 | |
The
results of operations in relation to the Company’s operations in ALI have been classified by the Company as discontinued operations
for the three months ended March 31, 2024 and 2023 for accounting purpose and are shown below:
| |
2024 | | |
2023 | |
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
| |
Revenues | |
$ | - | | |
$ | 1,265,883 | |
Cost of revenues | |
| - | | |
| 955,071 | |
Gross profit | |
| - | | |
| 310,812 | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
Selling expenses | |
| - | | |
| 40,382 | |
General and administrative expenses | |
| - | | |
| 2,647,569 | |
Research and development expenses | |
| - | | |
| 2,090,219 | |
Total operating expenses | |
| - | | |
| 4,778,170 | |
| |
| | | |
| | |
Loss from operations | |
| | | |
| (4,467,358 | ) |
| |
| | | |
| | |
Other income (expenses): | |
| | | |
| | |
Interest expenses, net | |
| - | | |
| (6,847 | ) |
Loss on foreign currency transaction | |
| - | | |
| (11,005 | ) |
Loss on disposal of fixed assets | |
| - | | |
| (9,943 | ) |
Equity in earnings of investee | |
| - | | |
| 6,176 | |
Other income | |
| - | | |
| 176,064 | |
Total other income | |
| - | | |
| 154,445 | |
| |
| | | |
| | |
Net loss from discontinued operations | |
| - | | |
| (4,312,913 | ) |
Income tax | |
| - | | |
| - | |
Net loss from discontinued operations | |
$ | - | | |
$ | (4,312,913 | ) |
|
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v3.24.1.1.u2
ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)
|
|
|
3 Months Ended |
|
|
Feb. 03, 2023 |
Feb. 02, 2023 |
Mar. 31, 2023 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Purchase price |
|
|
$ 1,156,119
|
|
|
Pono Capital Corp [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Net cash |
$ 1,595,831
|
|
|
|
|
Prepaid expenses |
25,750
|
|
|
|
|
Other payable |
1,432,603
|
|
|
|
|
Notes payable |
1,580,000
|
|
|
$ 1,480,000
|
$ 1,480,000
|
Warrant liabilities |
643,213
|
|
|
|
|
Funds from business ccmbination |
$ 1,595,831
|
|
|
|
|
Accrued expenses |
|
|
|
$ 199,687
|
|
Common Stock [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Number of purchase of shares |
|
|
50,000
|
|
|
Purchase price |
|
|
$ (5)
|
|
|
Subscription Agreement [Member] | Common Stock [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Number of purchase of shares |
|
31,963
|
|
|
|
Subscription Agreement [Member] | Public Shares [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Number of purchase of shares |
87,402
|
50,000
|
|
|
|
Purchase price |
|
$ 5,000,000
|
|
|
|
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v3.24.1.1.u2
GOING CONCERN (Details Narrative) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Aug. 25, 2023 |
May 23, 2023 |
Apr. 12, 2023 |
Retained Earnings (Accumulated Deficit) |
$ 63,484,844
|
$ 72,411,375
|
|
|
|
Liabilities |
8,966,839
|
19,547,304
|
|
|
|
Principal amount |
|
$ 4,200,000
|
|
|
|
Lind Global [Member] |
|
|
|
|
|
Principal amount |
$ 4,200,000
|
|
$ 4,200,000
|
$ 4,200,000
|
$ 4,200,000
|
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v3.24.1.1.u2
LOANS PAYABLE (Details Narrative) - USD ($)
|
Aug. 31, 2023 |
Jul. 31, 2023 |
Jun. 30, 2023 |
May 10, 2023 |
Apr. 10, 2023 |
Jan. 31, 2023 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Debt instrument face amount |
|
|
|
|
|
|
|
$ 4,200,000
|
Notes payable |
|
|
|
|
|
|
$ 1,480,000
|
|
Interest expenses |
|
|
|
|
|
|
288,243
|
|
Nonrelated Party [Member] |
|
|
|
|
|
|
|
|
Short term loans |
|
|
|
|
|
|
$ 272,835
|
278,618
|
Nonrelated Party [Member] | Due Twelve Months [Member] |
|
|
|
|
|
|
|
|
Interest payable |
|
|
|
|
|
|
15.00%
|
|
Notes payable |
|
|
|
|
|
|
$ 15,775
|
5,521
|
Interest expenses |
|
|
|
|
|
|
288,610
|
$ 283,896
|
Short term loans |
|
|
|
|
|
|
$ 272,835
|
|
Third Party Lender [Member] |
|
|
|
|
|
|
|
|
Debt instrument face amount |
|
|
|
|
|
$ 450,000
|
|
|
Interest payable |
|
|
|
|
|
24.00%
|
|
|
Debt instrument description |
|
|
|
|
|
The principal amount of this Note and any accrued
interest shall be payable (the “Maturity date”) as follows (i) $100,000 on April 10, 2023 (ii) $100,000 on May 10, 2023;
(iii) $100,000 on June 30, 2023; (iv) $100,000 on July 31, 2023; and (v) $50,000 on August 31, 2023.
|
|
|
Repayments of debt |
$ 50,000
|
$ 100,000
|
$ 100,000
|
$ 100,000
|
$ 100,000
|
|
|
|
Mahana Equity LLC [Member] |
|
|
|
|
|
|
|
|
Debt instrument face amount |
|
|
|
|
|
$ 1,130,000
|
|
|
Interest payable |
|
|
|
|
|
24.00%
|
|
|
Debt instrument description |
|
|
|
|
|
The principal amount of this Note and any accrued
interest shall be payable on the earlier of raising more than $5,000,000 from Pono’s SEPA with Yorkville or as follows: (i) $300,000
on April 10, 2023 (ii) $300,000 on May 10, 2023; (iii) $300,000 on June 30, 2023; and (iv) $230,000 on July 31, 2023.
|
|
|
Repayments of debt |
|
$ 230,000
|
$ 300,000
|
$ 300,000
|
$ 300,000
|
|
|
|
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v3.24.1.1.u2
RELATED PARTY TRANSACTIONS (Details Narrative)
|
|
3 Months Ended |
12 Months Ended |
|
|
|
Feb. 27, 2023
USD ($)
|
Mar. 31, 2024
USD ($)
|
Dec. 31, 2023
USD ($)
$ / shares
|
Dec. 31, 2023
JPY (¥)
¥ / shares
|
Jul. 19, 2023 |
Feb. 27, 2023
JPY (¥)
|
ASC TECH Agent [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Percentage of effective ownership |
|
|
|
|
48.81%
|
|
Loan Agreement [Member] | Chief Executive Officer [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Notes receivable |
|
|
$ 1,384,370
|
|
|
¥ 200,000,000
|
Conversion rate | (per share) |
|
|
$ 0.0066921
|
¥ 1
|
|
|
Interest rate |
2.475%
|
|
|
|
|
2.475%
|
Accrued expense |
$ 72,285
|
|
|
|
|
|
Derecognized debt |
|
|
$ 227,281
|
|
|
|
Recognized loss |
|
|
666,641
|
|
|
|
Loan Agreement [Member] | Chief Executive Officer [Member] | Extended Maturity [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Maturity date description |
June 30, 2023
|
|
|
|
|
|
Representative Director of A.L.I. [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Transaction amount |
|
|
5,961
|
|
|
|
Related Party [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Short-term loans payable, related party |
|
|
482,341
|
¥ 66,037,376
|
|
|
Related Party [Member] | Mr.Sidhu [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Loans payable |
|
$ 45,189
|
341,424
|
|
|
|
Loans outstanding |
|
313,428
|
341,424
|
|
|
|
Related Party [Member] | Mr.Katano [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Loans payable |
|
|
215,725
|
|
|
|
Loans outstanding |
|
|
9,935
|
|
|
|
Related Party [Member] | Executive Officer [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Loans payable |
|
14,524
|
25,924
|
|
|
|
Related Party [Member] | Director [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Loans payable |
|
$ 96,331
|
$ 120,331
|
|
|
|
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v3.24.1.1.u2
SCHEDULE OF DEBT NOTES (Details) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Debt Disclosure [Abstract] |
|
|
Principal |
|
$ 4,200,000
|
Debt discount |
$ 280,162
|
4,178,395
|
Interest expense |
311,285
|
1,497,798
|
Net carrying balance |
1,519,403
|
|
Net carrying balance |
$ 2,110,850
|
$ 1,519,403
|
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v3.24.1.1.u2
SCHEDULE OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES (Details) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Short-Term Debt [Line Items] |
|
|
|
Accumulated amortization |
$ 280,162
|
|
$ 4,178,395
|
Convertible Promissory Note [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Debt discount on convertible promissory notes |
2,680,597
|
$ 4,178,395
|
4,178,395
|
Adjustments |
(280,162)
|
|
|
Accumulated amortization |
(311,285)
|
(1,497,798)
|
|
Debt discount on convertible promissory notes, net |
$ 2,089,150
|
$ 2,680,597
|
$ 2,680,597
|
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v3.24.1.1.u2
CONVERTIBLE PROMISSORY NOTES, NET (Details Narrative)
|
|
|
|
|
3 Months Ended |
12 Months Ended |
|
|
Mar. 11, 2024
shares
|
Jan. 23, 2024
USD ($)
|
May 23, 2023
USD ($)
$ / shares
shares
|
Apr. 12, 2023
USD ($)
Integer
$ / shares
shares
|
Mar. 31, 2024
USD ($)
shares
|
Mar. 31, 2023
USD ($)
|
Dec. 31, 2023
USD ($)
|
Jan. 22, 2024
USD ($)
|
Aug. 25, 2023
USD ($)
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Stock issued during period value new issues |
|
|
|
|
$ 542,000
|
|
$ 6,827,477
|
|
|
Stock issued during period shares new issues | shares |
51,317
|
|
|
|
|
|
|
|
|
Debt instrument face amount |
|
|
|
|
|
|
4,200,000
|
|
|
Discount Premium |
|
|
|
|
280,162
|
|
$ 4,178,395
|
|
|
Debt discount |
|
|
|
|
172,387
|
|
|
|
|
Lind Global [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Debt instrument face amount |
|
|
$ 4,200,000
|
$ 4,200,000
|
4,200,000
|
|
|
|
$ 4,200,000
|
Lind Global [Member] | Senior Convertible Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Debt instrument face amount |
|
$ 3,500,000
|
|
|
|
|
|
$ 4,200,000
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Stock issued during period value new issues |
|
|
|
|
$ 4
|
|
|
|
|
Stock issued during period shares new issues | shares |
|
|
|
|
135,500
|
|
|
|
|
Common Stock [Member] | Lind Global [Member] | Senior Convertible Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Debt instrument face amount |
|
1,750,000
|
|
|
|
|
|
|
|
Proceeds from public offering |
|
$ 13,500,000
|
|
|
|
|
|
|
|
Common Stock [Member] | Convertible Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Stock issued during period value new issues |
|
|
$ 1,680,000
|
$ 2,520,000
|
|
|
|
|
|
Debt instrument maturity date |
|
|
May 23, 2025
|
Apr. 12, 2025
|
|
|
|
|
|
Stock issued during period shares new issues | shares |
|
|
15,685
|
25,327
|
|
|
|
|
|
Share issued price per share | $ / shares |
|
|
$ 73.16
|
$ 89.26
|
|
|
|
|
|
Debt instrument convertible terms of conversion feature |
|
|
The conversion price is the lesser of: (i) $9.00; or (ii) 90% of the lowest single VWAP
during the 20 Trading Days prior to conversion of the note. On August 25, 2023, the Company entered into an Amendment which amended the
conversion price to include a floor price of $18.176. In addition to inclusion of a Floor Price, the Floor Note Amendments also provide
that at the option of Selling Securityholder, if in connection with a conversion under the Closing Notes, as amended, the Conversion
Price is deemed to be the Floor Price, then in addition to issuing the Conversion Shares at the Floor Price, the Company agreed to pay
to Selling Securityholder a cash amount equal to (i) the number of shares of common stock that would be issued to Selling Securityholder
upon a conversion determined by dividing the dollar amount to be converted being paid in shares of common stock by ninety percent (90%)
of the lowest single VWAP during the twenty (20) Trading Days prior to the applicable date of conversion (notwithstanding the Floor Price)
less (ii) the number of Conversion Shares issued to Selling Securityholder in connection with the conversion; and (iii) multiplying the
result thereof by the VWAP on the Conversion Date. Debt issuance cost of $245,000, original issue discount of $280,000 and additional
discount of $1,133,395 are recognized as reduction from the principal amount of the note and will be amortized over the life of the note
utilizing straight-line method.
|
The conversion price is the lesser of: (i) $9.00; or (ii) 90% of the lowest single
VWAP during the 20 Trading Days prior to conversion of the note. On August 25, 2023, the Company entered into an Amendment which amended
the conversion price to include a floor price of $18.176. In addition to inclusion of a Floor Price
|
|
|
|
|
|
Debt Instrument, Convertible, Conversion Price | $ / shares |
|
|
|
$ 9.00
|
|
|
|
|
|
Debt Instrument, Convertible, Threshold Trading Days | Integer |
|
|
|
20
|
|
|
|
|
|
Floor price | $ / shares |
|
|
$ 18.176
|
$ 18.176
|
|
|
|
|
|
Debt instrument unamortized discount |
|
|
$ 280,000
|
$ 420,000
|
|
|
|
|
|
Debt instrument face amount |
|
|
1,133,395
|
1,642,696
|
|
|
|
|
|
Common Stock [Member] | Convertible Promissory Note Payable [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Debt Issuance Costs, Net |
|
|
$ 245,000
|
$ 457,304
|
|
|
|
|
|
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$ 117,300
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|
|
Beginning balance |
7,648
|
|
Additions |
|
39,463
|
Transfer to level 1 |
|
|
Change in fair value |
(493)
|
(31,815)
|
Ending balance |
7,155
|
7,648
|
Debt Warrants [Member] |
|
|
Class of Warrant or Right [Line Items] |
|
|
Beginning balance |
275,976
|
|
Additions |
|
1,812,253
|
Transfer to level 1 |
|
|
Change in fair value |
(133,179)
|
(1,536,277)
|
Ending balance |
$ 142,797
|
$ 275,976
|
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v3.24.1.1.u2
SCHEDULE OF WARRANTS BY TERM GRANTED AND EXERCISE PRICE (Details) - USD ($)
|
|
3 Months Ended |
12 Months Ended |
Jul. 27, 2022 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Number of shares, beginning balance |
|
41,424
|
|
Weighted average exercise price, granted |
$ 0.015
|
|
|
Number of shares, ending balance |
|
11,732
|
41,424
|
Weighted average remaining contractual life |
|
8 years 3 months 29 days
|
|
Warrant [Member] |
|
|
|
Number of shares, beginning balance |
|
131,101
|
|
Weighted average exercise price, beginning balance |
|
$ 831
|
|
Number of shares, granted |
|
|
131,101
|
Weighted average exercise price, granted |
|
|
$ 831
|
Weighted average remaining contractual life, granted |
|
|
3 years 11 months 1 day
|
Number of shares, ending balance |
|
131,101
|
131,101
|
Weighted average exercise price, ending balance |
|
$ 831
|
$ 831
|
Weighted average remaining contractual life |
|
3 years 11 months 1 day
|
3 years 11 months 1 day
|
Aggregate Intrinsic Value, exercisable |
|
|
|
Number of shares, exercisable |
|
131,101
|
131,101
|
Weighted average exercise price, exercisable |
|
$ 831
|
$ 831
|
Weighted average remaining contractual life, exercisable |
|
3 years 11 months 1 day
|
3 years 11 months 1 day
|
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v3.24.1.1.u2
SCHEDULE OF INTRINSIC FAIR VALUE EXCEEDS BY EXERCISE PRICE (Details) - $ / shares
|
3 Months Ended |
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Class of Warrant or Right [Line Items] |
|
|
Number of shares outstanding |
131,101
|
131,101
|
Exercise price |
$ 831
|
$ 831
|
Public Warrants [Member] |
|
|
Class of Warrant or Right [Line Items] |
|
|
Warrant Grant Date |
Feb. 03, 2023
|
|
Warrant Maturity Date |
Feb. 03, 2028
|
|
Number of shares outstanding |
86,250
|
86,250
|
Exercise price |
$ 1,150
|
$ 1,150
|
Placement Warrants [Member] |
|
|
Class of Warrant or Right [Line Items] |
|
|
Warrant Grant Date |
Feb. 03, 2023
|
|
Warrant Maturity Date |
Feb. 03, 2028
|
|
Number of shares outstanding |
5,638
|
5,638
|
Exercise price |
$ 1,150
|
$ 1,150
|
Debt Warrants [Member] |
|
|
Class of Warrant or Right [Line Items] |
|
|
Warrant Grant Date |
Apr. 12, 2023
|
|
Warrant Maturity Date |
Apr. 12, 2028
|
|
Number of shares outstanding |
23,527
|
23,527
|
Exercise price |
$ 89
|
$ 89
|
Debt Warrants One [Member] |
|
|
Class of Warrant or Right [Line Items] |
|
|
Warrant Grant Date |
May 23, 2023
|
|
Warrant Maturity Date |
May 23, 2028
|
|
Number of shares outstanding |
15,686
|
15,686
|
Exercise price |
$ 73
|
$ 73
|
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v3.24.1.1.u2
SCHEDULE OF DECONSOLIDATED (Details) - USD ($)
|
|
3 Months Ended |
|
Jan. 10, 2024 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Current Assets: |
|
|
|
|
Cash and cash equivalents |
|
$ 163,275
|
|
$ 2,072
|
Total Assets |
|
999,033
|
|
1,066,659
|
Current Liabilities: |
|
|
|
|
Others payable |
|
132,980
|
|
132,980
|
Total Current Liabilities |
|
5,304,949
|
|
13,038,830
|
Longer-term liabilities: |
|
|
|
|
Total long-term liabilities |
|
3,661,890
|
|
6,508,474
|
Total Liabilities |
|
8,966,839
|
|
19,547,304
|
Accumulated other comprehensive loss |
|
|
|
$ (1,044,308)
|
Gain on deconsolidation of A.L.I. |
|
$ 10,014,482
|
|
|
ALI Technologies Inc [Member] |
|
|
|
|
Current Assets: |
|
|
|
|
Cash and cash equivalents |
$ 81,332
|
|
|
|
Total Assets |
81,332
|
|
|
|
Current Liabilities: |
|
|
|
|
Short-term loans payable |
861,540
|
|
|
|
Accounts payable |
4,403,030
|
|
|
|
Accrued expenses |
1,254,820
|
|
|
|
Others payable |
101,651
|
|
|
|
Contract liabilities |
751,614
|
|
|
|
Current portion of long-term loans |
204,584
|
|
|
|
Finance leases liabilities-current |
116,002
|
|
|
|
Operating leases liabilities-current |
225,874
|
|
|
|
Total Current Liabilities |
7,919,115
|
|
|
|
Longer-term liabilities: |
|
|
|
|
Long-term loans |
2,873,758
|
|
|
|
Finance leases liabilities-non-current |
31,893
|
|
|
|
Operating leases liabilities-non-current |
145,677
|
|
|
|
Other long-term liabilities |
169,679
|
|
|
|
Total long-term liabilities |
3,221,007
|
|
|
|
Total Liabilities |
11,140,122
|
|
|
|
Net Liabilities deconsolidated |
(11,058,790)
|
|
|
|
Accumulated other comprehensive loss |
1,044,308
|
|
|
|
Gain on deconsolidation of A.L.I. |
$ 10,014,482
|
|
|
|
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Mar. 31, 2024 |
Dec. 31, 2023 |
Aug. 25, 2023 |
May 23, 2023 |
Apr. 12, 2023 |
Principal amount |
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$ 4,200,000
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$ 4,200,000
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$ 4,200,000
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v3.24.1.1.u2
SHAREHOLDERS’ DEFICIT (Details Narrative) - USD ($)
|
|
|
|
3 Months Ended |
12 Months Ended |
|
|
Mar. 11, 2024 |
Feb. 03, 2023 |
Feb. 02, 2023 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Mar. 22, 2024 |
Feb. 27, 2024 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Common stock, shares authorized |
|
200,000,000
|
|
400,000,000
|
|
400,000,000
|
|
|
Common stock, par value |
|
$ 0.0001
|
|
$ 0.000001
|
|
$ 0.000001
|
|
|
Preferred stock, shares authorized |
|
20,000,000
|
|
20,000,000
|
|
20,000,000
|
|
|
Preferred stock, par value |
|
$ 0.0001
|
|
$ 0.000001
|
|
$ 0.000001
|
|
|
Fair value of services |
|
|
|
|
|
|
|
|
Obligation to issue of shares |
|
|
|
|
|
$ 1,457,400
|
|
|
Stock Issued During Period, Shares, New Issues |
51,317
|
|
|
|
|
|
|
|
Fair value of issuance of shares |
|
|
|
542,000
|
|
$ 6,827,477
|
|
|
Prepaid expenses |
|
|
|
$ 753,407
|
|
|
|
|
Outstanding shares increased |
|
|
|
259,097
|
|
|
|
|
Adjustments to additional paid in capital, stock issued, issuance costs |
|
|
|
$ 4
|
|
|
|
|
Additional paid-in capital |
|
|
|
$ 541,996
|
|
|
|
|
Common stock, shares issued |
|
|
|
885,987
|
|
626,890
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Public shares increased |
|
|
|
|
50,000
|
|
|
|
Stock issued during period for services, shares |
|
|
|
51,317
|
|
|
|
|
Fair value of services |
|
|
|
|
|
|
|
|
Stock Issued During Period, Shares, New Issues |
|
|
|
135,500
|
|
|
|
|
Fair value of issuance of shares |
|
|
|
$ 4
|
|
|
|
|
Subscription Agreement [Member] | Consultants [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Stock issued during period for services, shares |
|
|
|
|
|
65,484
|
|
|
Fair value of services |
|
|
|
|
|
$ 2,489,179
|
|
|
Subscription Agreement [Member] | Public Shares [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Public shares increased |
|
87,402
|
50,000
|
|
|
|
|
|
Subscription Agreement [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Common stock, par value |
|
|
|
|
|
|
$ 4.00
|
$ 4.00
|
Public shares increased |
|
|
31,963
|
|
|
|
|
|
Shares, Issued |
|
|
|
|
|
|
100,000
|
100,000
|
Cash |
|
|
|
|
|
|
$ 542,000
|
$ 542,000
|
Stock issued during period for services, shares |
|
|
|
|
|
4,132
|
|
|
Fair value of services |
|
|
|
|
|
$ 4,338,298
|
|
|
Subscription Agreement [Member] | Unregistered Shares [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Shares, Issued |
|
|
|
|
|
|
35,500
|
35,500
|
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SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Loss per share – basic |
|
|
|
Net income (loss) from continuing operations |
|
$ 8,926,531
|
$ (3,488,631)
|
Net income (loss) from discontinued operation |
|
|
$ (4,312,913)
|
Weighted average number of common shares outstanding used in calculating basic earnings (loss) per share |
[1],[2] |
736,765
|
529,844
|
Earnings (Loss) per share from continuing operations (basic) |
|
$ 12.12
|
$ (6.58)
|
Earnings (Loss) per share from continuing operations (anti-diluted) |
|
12.12
|
(6.58)
|
Earnings (Loss) per share from discontinued operation (basic) |
|
0.00
|
(8.14)
|
Earnings (Loss) per share from discontinued operation (anti-diluted) |
|
$ 0.00
|
$ (8.14)
|
|
|
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v3.24.1.1.u2
SCHEDULE OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Public Warrants [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
$ 107,812
|
$ 117,300
|
Public Warrants [Member] | Fair Value, Inputs, Level 1 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
107,812
|
117,300
|
Public Warrants [Member] | Fair Value, Inputs, Level 2 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
|
|
Public Warrants [Member] | Fair Value, Inputs, Level 3 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
|
|
Placement Warrants [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
7,155
|
7,648
|
Placement Warrants [Member] | Fair Value, Inputs, Level 1 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
|
|
Placement Warrants [Member] | Fair Value, Inputs, Level 2 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
7,155
|
7,648
|
Placement Warrants [Member] | Fair Value, Inputs, Level 3 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
|
|
Debt Warrants [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
142,797
|
275,976
|
Debt Warrants [Member] | Fair Value, Inputs, Level 1 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
|
|
Debt Warrants [Member] | Fair Value, Inputs, Level 2 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
142,797
|
275,976
|
Debt Warrants [Member] | Fair Value, Inputs, Level 3 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
|
|
Warrant Liabilities [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
257,764
|
400,924
|
Warrant Liabilities [Member] | Fair Value, Inputs, Level 1 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
107,812
|
117,300
|
Warrant Liabilities [Member] | Fair Value, Inputs, Level 2 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
149,952
|
283,624
|
Warrant Liabilities [Member] | Fair Value, Inputs, Level 3 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
|
|
Derivative Liability [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
1,293,276
|
1,367,140
|
Derivative Liability [Member] | Fair Value, Inputs, Level 1 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
|
|
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|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
1,293,276
|
1,367,140
|
Derivative Liability [Member] | Fair Value, Inputs, Level 3 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Liabilities fair value |
|
|
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- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
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v3.24.1.1.u2
SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Current Assets: |
|
|
|
Cash and cash equivalents |
|
|
$ 81,332
|
Total Assets |
|
|
81,332
|
Current Liabilities: |
|
|
|
Short-term loans payable |
|
|
836,910
|
Accounts payable |
|
|
4,403,030
|
Accrued expenses |
|
|
1,254,820
|
Others payable |
|
|
101,651
|
Contract liabilities |
350,000
|
|
1,101,614
|
Current portion of long-term loans |
|
|
204,584
|
Finance leases liabilities-current |
|
|
116,002
|
Operating leases liabilities-current |
|
|
225,874
|
Total Current Liabilities |
350,000
|
|
8,244,485
|
Long-term loans |
|
|
2,873,758
|
Finance leases liabilities-non-current |
|
|
31,893
|
Operating leases liabilities-non-current |
|
|
145,677
|
Other long-term liabilities |
|
|
169,679
|
Total long-term liabilities |
|
|
3,221,007
|
Total Liabilities |
350,000
|
|
$ 11,465,492
|
Revenues |
|
$ 1,265,883
|
|
Cost of revenues |
|
955,071
|
|
Gross profit |
|
310,812
|
|
Operating expenses: |
|
|
|
Total operating expenses |
|
4,778,170
|
|
Loss from operations |
|
(4,467,358)
|
|
Other income (expenses): |
|
|
|
Interest expenses, net |
|
(6,847)
|
|
Loss on foreign currency transaction |
|
(11,005)
|
|
Loss on disposal of fixed assets |
|
(9,943)
|
|
Equity in earnings of investee |
|
6,176
|
|
Other income |
|
176,064
|
|
Total other income |
|
154,445
|
|
Net loss from discontinued operations |
|
(4,312,913)
|
|
Income tax |
|
|
|
Net loss from discontinued operations |
|
(4,312,913)
|
|
Selling and Marketing Expense [Member] |
|
|
|
Operating expenses: |
|
|
|
Total operating expenses |
|
40,382
|
|
General and Administrative Expense [Member] |
|
|
|
Operating expenses: |
|
|
|
Total operating expenses |
|
2,647,569
|
|
Research and Development Expense [Member] |
|
|
|
Operating expenses: |
|
|
|
Total operating expenses |
|
$ 2,090,219
|
|
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v3.24.1.1.u2
SUBSEQUENT EVENTS (Details Narrative) - USD ($)
|
|
|
2 Months Ended |
3 Months Ended |
12 Months Ended |
Apr. 08, 2024 |
Mar. 11, 2024 |
May 31, 2024 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Subsequent Event [Line Items] |
|
|
|
|
|
Issuance of common shares, shares |
|
51,317
|
|
|
|
Issuance of common shares |
|
|
|
$ 542,000
|
$ 6,827,477
|
Subsequent Event [Member] | Consultant [Member] |
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
Issuance of common shares, shares |
38,878
|
|
|
|
|
Issuance of common shares |
$ 180,000
|
|
|
|
|
Subsequent Event [Member] | Third Party Lender [Member] | Unsecured Debt [Member] |
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
Adavance in non-interest |
|
|
$ 100,000
|
|
|
Advance in unsecured debt |
|
|
$ 140,000
|
|
|
X |
- DefinitionTotal aggregate amount of all noninterest expense.
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