Income Tax (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Taxes

Loss before income taxes consists of:

	Year ended December 31,
	2016		2017			2018
	$		$			$
Cayman		2,454,660		3,886,673			1,218,542
BVI		—		8,375			1,873
PRC		26,111,094		40,971,742			127,711,113
HK		8,010,908		6,240,462			7,777,758
US		—		—			2,350,761
AUST		935,550		(723,076	)		14,848
		37,512,212		50,384,176			139,074,895

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, 2016, 2017 and 2018 are as follows:

	Year ended December 31,
	2016			2017			2018
	$			$			$
Statutory income tax rate		25	%		25	%		25	%
Share-based compensations		(2.92	%)		(3.27	%)		(1.93	%)
Non-deductible expenses		(1.59	%)		(0.79	%)		(0.38	%)
Prior year tax filing adjustment		—			—			1.55	%
Effect of different tax rate of subsidiary    operation in other jurisdictions		(3.33	%)		(3.06	%)		(0.76	%)
Changes in valuation allowance		(17.16	%)		(17.88	%)		(23.48	%)
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,
	2016			2017			2018
	$			$			$
Deferred tax assets:
Depreciation of property and equipment, net		3,892			5,964			14,827
Government grants		166,336			187,762			186,811
Net operating loss forwards		8,086,361			17,075,387			49,726,611
Less: valuation allowance		(8,256,589	)		(17,269,113	)		(49,928,249	)
Deferred tax assets, net		—			—			—

Schedule of Movement of Valuation Allowance

Movement of the valuation allowance is as follows:

	2017			2018
	$			$
Balance as of January 1,		(8,256,589	)		(17,269,113	)
Additions		(9,012,524	)		(32,659,136	)
Balance as of December 31,		(17,269,113	)		(49,928,249	)