Income Tax (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Taxes

Loss before income taxes consists of:

	Year ended December 31,
	2015		2016		2017
	$		$		$
Cayman		2,036,806		2,454,660		3,886,673
BVI		—		—		8,375
PRC		4,938,688		26,111,094		40,971,742
HK		9,869,007		8,010,908		6,240,462
AUST		1,177,236		935,550		(723,076	)
		18,021,737		37,512,212		50,384,176

Schedule of Reconciliations of PRC Statutory Income Tax Rate and Group's Effective Income Tax Rate

Reconciliations of the differences between the PRC statutory income tax rate and the Group’s effective income tax rate for the years ended December 31, 2015, 2016 and 2017 are as follows:

	Year ended December 31,
	2015			2016			2017
	$			$			$
Statutory income tax rate		25	%		25	%		25	%
Share-based compensations		(3.68	%)		(2.92	%)		(3.27	%)
Non-deductible expenses		(7.19	%)		(1.59	%)		(0.79	%)
Effect of different tax rate of subsidiary    operation in other jurisdictions		(7.15	%)		(3.33	%)		(3.06	%)
Changes in valuation allowance		(6.98	%)		(17.16	%)		(17.88	%)
Effective income tax rate		—			—			—

Schedule of Components of Deferred Tax Assets and Liabilities

The principal components of the deferred tax assets and liabilities are as follows:

	Year ended December 31,
	2015			2016			2017
	$			$			$
Deferred tax assets:
Depreciation of property and equipment, net		2,415			3,892			5,964
Accrued expenses		72,408			—			—
Government grants		16,025			166,336			187,762
Net operating loss forwards		1,729,009			8,086,361			17,075,387
Less: valuation allowance		(1,819,857	)		(8,256,589	)		(17,269,113	)
Deferred tax assets, net		—			—			—

Schedule of Movement of Valuation Allowance

Movement of the valuation allowance is as follows:

	2016			2017
	$			$
Balance as of January 1,		(1,819,857	)		(8,256,589	)
Additions		(6,436,732	)		(9,012,524	)
Balance as of December 31,		(8,256,589	)		(17,269,113	)