XML 237 R38.htm IDEA: XBRL DOCUMENT v3.22.2.2
PROPERTY, PLANT AND EQUIPMENT - Rollforward of Property, Plant and Equipment (Details) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2022
Sep. 30, 2021
Dec. 31, 2021
Changes in property, plant and equipment [abstract]          
Beginning balance     $ 32,668,158    
Depreciation $ 1,419,804 $ 413,580 3,443,727 $ 1,087,848  
Ending balance 123,846,849   123,846,849   $ 32,668,158
GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     36,100,046 7,166,158 7,166,158
Additions     99,386,899   29,027,701
Disposal     83,130    
Transfers         0
Foreign currency translation adjustment     (5,166,156)   (93,813)
Ending balance 130,237,659   130,237,659   36,100,046
DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     (3,431,888) (1,719,351) (1,719,351)
Depreciation     3,443,727   1,717,977
Disposal     (58,142)    
Foreign currency translation adjustment     426,663   5,440
Ending balance (6,390,810)   (6,390,810)   (3,431,888)
Leasehold improvements          
Changes in property, plant and equipment [abstract]          
Beginning balance     15,435,914    
Ending balance 42,805,457   42,805,457   15,435,914
Leasehold improvements | GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     17,054,605 1,966,151 1,966,151
Additions     28,520,797   15,102,271
Disposal     0    
Transfers         0
Foreign currency translation adjustment     (338,404)   (13,817)
Ending balance 45,236,998   45,236,998   17,054,605
Leasehold improvements | DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     (1,618,691) (774,384) (774,384)
Depreciation     985,194   847,151
Disposal     0    
Transfers         0
Foreign currency translation adjustment     172,344   2,844
Ending balance (2,431,541)   (2,431,541)   (1,618,691)
Machinery and equipment          
Changes in property, plant and equipment [abstract]          
Beginning balance     6,077,302    
Ending balance 40,138,179   40,138,179   6,077,302
Machinery and equipment | GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     6,421,141 1,988,193 1,988,193
Additions     37,090,148   4,186,427
Disposal     0    
Transfers         283,185
Foreign currency translation adjustment     (1,964,912)   (36,664)
Ending balance 41,546,377   41,546,377   6,421,141
Machinery and equipment | DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     (343,839) (96,356) (96,356)
Depreciation     1,163,771   165,129
Disposal     0    
Transfers         84,588
Foreign currency translation adjustment     99,412   2,234
Ending balance (1,408,198)   (1,408,198)   (343,839)
Rolling stock          
Changes in property, plant and equipment [abstract]          
Beginning balance     1,084,320    
Ending balance 1,142,489   1,142,489   1,084,320
Rolling stock | GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     1,308,726 407,579 407,579
Additions     230,852   905,507
Disposal     83,130    
Transfers         0
Foreign currency translation adjustment     (15,314)   (4,360)
Ending balance 1,441,134   1,441,134   1,308,726
Rolling stock | DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     (224,406) (120,439) (120,439)
Depreciation     139,852   104,269
Disposal     (58,142)    
Transfers         0
Foreign currency translation adjustment     7,471   302
Ending balance (298,645)   (298,645)   (224,406)
Computer equipment          
Changes in property, plant and equipment [abstract]          
Beginning balance     2,234,882    
Ending balance 4,523,288   4,523,288   2,234,882
Computer equipment | GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     2,992,982 1,294,565 1,294,565
Additions     3,082,745   1,702,475
Disposal     0    
Transfers         0
Foreign currency translation adjustment     (320,273)   (4,058)
Ending balance 5,755,454   5,755,454   2,992,982
Computer equipment | DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     (758,100) (363,142) (363,142)
Depreciation     563,867   396,321
Disposal     0    
Transfers         0
Foreign currency translation adjustment     89,801   1,363
Ending balance (1,232,166)   (1,232,166)   (758,100)
Furniture and office equipment          
Changes in property, plant and equipment [abstract]          
Beginning balance     416,535    
Ending balance 400,747   400,747   416,535
Furniture and office equipment | GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     513,344 488,489 488,489
Additions     57,744   303,078
Disposal     0    
Transfers         (283,185)
Foreign currency translation adjustment     (39,618)   4,962
Ending balance 531,470   531,470   513,344
Furniture and office equipment | DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     (96,809) (125,071) (125,071)
Depreciation     43,109   54,747
Disposal     0    
Transfers         (84,588)
Foreign currency translation adjustment     9,195   (1,579)
Ending balance (130,723)   (130,723)   (96,809)
Production moulds          
Changes in property, plant and equipment [abstract]          
Beginning balance     1,216,234    
Ending balance 1,876,916   1,876,916   1,216,234
Production moulds | GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     1,462,683 416,858 416,858
Additions     1,243,564   1,051,343
Disposal     0    
Transfers         0
Foreign currency translation adjustment     (164,521)   (5,518)
Ending balance 2,541,726   2,541,726   1,462,683
Production moulds | DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     (246,449) (114,635) (114,635)
Depreciation     462,794   132,470
Disposal     0    
Transfers         0
Foreign currency translation adjustment     44,433   656
Ending balance (664,810)   (664,810)   (246,449)
Master patterns and templates          
Changes in property, plant and equipment [abstract]          
Beginning balance     901,052    
Ending balance 1,070,870   1,070,870   901,052
Master patterns and templates | GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     965,937 525,953 525,953
Additions     293,364   440,320
Disposal     0    
Transfers         0
Foreign currency translation adjustment     (84,415)   (336)
Ending balance 1,174,886   1,174,886   965,937
Master patterns and templates | DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     (64,885) (46,954) (46,954)
Depreciation     46,693   17,890
Disposal     0    
Transfers         0
Foreign currency translation adjustment     7,562   (41)
Ending balance (104,016)   (104,016)   (64,885)
Prototypes          
Changes in property, plant and equipment [abstract]          
Beginning balance     0    
Ending balance 60,942   60,942   0
Prototypes | GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     78,709 78,370 78,370
Additions     117,340   0
Disposal     0    
Transfers         0
Foreign currency translation adjustment     (14,396)   339
Ending balance 181,653   181,653   78,709
Prototypes | DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     (78,709) (78,370) (78,370)
Depreciation     38,447   0
Disposal     0    
Transfers         0
Foreign currency translation adjustment     (3,555)   (339)
Ending balance (120,711)   (120,711)   (78,709)
Construction in progress          
Changes in property, plant and equipment [abstract]          
Beginning balance     5,301,919    
Ending balance 31,827,961   31,827,961   5,301,919
Construction in progress | GROSS CARRYING AMOUNT          
Changes in property, plant and equipment [abstract]          
Beginning balance     5,301,919 0 0
Additions     28,750,345   5,336,280
Disposal     0    
Transfers         0
Foreign currency translation adjustment     (2,224,303)   (34,361)
Ending balance 31,827,961   31,827,961   5,301,919
Construction in progress | DEPRECIATION          
Changes in property, plant and equipment [abstract]          
Beginning balance     0 $ 0 0
Depreciation     0   0
Disposal     0    
Transfers         0
Foreign currency translation adjustment     0   0
Ending balance $ 0   $ 0   $ 0