0001575872-23-001802 | 10-Q | XBRL Viewer

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Bank Borrowings - Schedule of Bank Loan (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Loans Payable to Bank	$ 127,829	$ 133,677
EIDL Loan [Member]
Debt Instrument [Line Items]
Loan period - Date of Issuance	Jun. 26, 2020
Loan period - Date of maturity	Jun. 25, 2050
Interest rate	3.75%
Loans Payable to Bank	$ 127,829	$ 133,677

- Definition

Line 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.

+ References

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+ Details

Capital Commitments

9 Months Ended

Sep. 30, 2023

Other Commitments [Abstract]

Capital Commitments

16.

CAPITAL COMMITMENTS

On July 26, 2021, the Company has contracted Changzhou Wanyuan Construction Engineering Co. to build a second phase of its factory. The amount required in the contract is $10 million. The construction progress has been adjusted based on the Company’s business status.

Equipment, Net - Additional Information (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 650,103	$ 7,882,100

Unrestricted Net Assets - Schedule of Condensed Financial Information on Results of Operations (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Condensed Financial Information on Results of Operations [Line Items]
Revenue	$ 2,160,258	$ 5,480,966	$ 9,436,881	$ 19,807,551
Cost or revenues	3,423,295	2,615,972	8,547,213	14,851,873
Operating expenses	647,299	2,147,288	2,242,376	4,183,281
Income taxes	0	(65,867)	5,764	61,932
Net (loss) income – Consolidated	$ (2,921,613)	$ 499,300	(3,433,234)	234,077
Northann Corp [Member]
Condensed Financial Information on Results of Operations [Line Items]
Revenue			0	0
Cost or revenues			0	0
Operating expenses			819,446	0
Income taxes			0	0
Loss – Parent only			(819,446)	0
Income (loss) – Subsidiaries with unrestricted net assets			(2,217,332)	1,382,661
(Loss) income – Subsidiaries with restricted net assets			(396,456)	(1,148,584)
Net (loss) income – Consolidated			$ (3,433,234)	$ 234,077

Convertible Notes - Schedule of Securities Registrant (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2023	May 16, 2022
Debt Instrument [Line Items]
Consideration	$ 0
Convertible Debentures [Member]
Debt Instrument [Line Items]
Consideration		$ 1,000,000
Hongyu Wang [Member] \| Convertible Debentures [Member]
Debt Instrument [Line Items]
Date of Issuance	May 16, 2022
Security Type	Convertible Note
Consideration	$ 500,000
Sam Yan [Member] \| Convertible Debentures [Member]
Debt Instrument [Line Items]
Date of Issuance	May 16, 2022
Security Type	Convertible Note
Consideration	$ 500,000

- Definition

Identification of the lender and information about a contractual promise to repay a short-term or long-term obligation, which includes borrowings under lines of credit, notes payable, commercial paper, bonds payable, debentures, and other contractual obligations for payment. This may include rationale for entering into the arrangement, significant terms of the arrangement, which may include amount, repayment terms, priority, collateral required, debt covenants, borrowing capacity, call features, participation rights, conversion provisions, sinking-fund requirements, voting rights, basis for conversion if convertible and remarketing provisions. The description may be provided for individual debt instruments, rational groupings of debt instruments, or by debt in total.

+ References + Details

- Definition

Line 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.

+ References

+ Details

Bank Borrowings

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Bank Borrowings

BANK BORROWINGS

Current

Short-term loans as of September 30, 2023 and December 31, 2022 represents bank borrowings of $5,226,747 and $5,488,757, respectively obtained from financial institutions in the PRC. The short-term bank borrowings were secured by land use right. The weighted average interest rate for the short-term loans for the nine months ended September 30, 2023 and for the year ended December 31, 2022 was approximately 4.65% and 5.87%, respectively.

Bank	Loan period	Interest rate			Balance at September 30, 2023		Balance at December 31, 2022

Industrial and Commercial Bank of China	October 24, 2022 - July 17, 2024		4.35	%	$	1,392,796	$	1,435,833
Industrial and Commercial Bank of China	October 26, 2022 - July 18, 2024		4.35	%		1,392,796		1,435,833
Bank of Communications	January 28, 2022 - January 26, 2025		4.35	%		481,908		496,798
Bank of Communications	January 21, 2022 - January 17, 2025		4.35	%		459,623		473,825
Bank of Communications	January 28, 2022 - January 26, 2025		4.35	%		246,107		253,712
Changzhou Changjiang Science and Technology Petty Loan Co., LTD	January 10, 2022 - January 25, 2023		17.40	%		-		100,508
Jiangnan Rural Commercial Bank	May 9, 2022 - March 3, 2024		4.79	%	$	376,055	$	387,675
Jiangnan Rural Commercial Bank	March 24, 2022 - March 3, 2024		4.79	%		877,462		904,575
Bank of America	April 28, 2022 - April 30, 2024		Prime rate + 0.1	%		1,457,242		1,500,000
Total					$	6,683,989	$	6,988,757

The loan from Bank of America is secured by the Company’s inventory.

Non-current

Bank	Loan period	Interest rate			Balance at September 30 , 2023		Balance at December 31, 2022

EIDL Loan	From June 26, 2020 to June 25, 2050		3.75	%		127,829		133,677
Total					$	127,829	$	133,677

Income Taxes (Tables)

9 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision

The income tax provision consists of the following components:

	For the three months ended September 30, 2023		For the three months ended September 30, 2022
Current:
Federal	$	-	$	(59,781)
State		-		-
Foreign		-		(6,086 )
Total current	$	-	$	(65,867 )

Deferred:
Federal	$	-	$	-
State		-		-
Foreign		-		-
Total deferred	$	-	$	-
Total income tax expense	$	-	$	(65,867)

	For the nine months ended September 30, 2023		For the nine months ended September 30, 2022
Current:
Federal	$	-	$	27,819
State		5,380		20,227
Foreign		384		13,886
Total current	$	5,764	$	61,932

Deferred:
Federal	$	-	$	-
State		-		-
Foreign		-		-
Total deferred	$	-	$	-
Total income tax expense	$	5,764	$	61,932

Schedule of Reconciliation Between Actual and Statutory Provision for Income Taxes

A reconciliation between the Company’s actual provision for income taxes and the provision at the United States statutory rate is as follow:

	For the three months ended September 30, 2023			For the three months ended September 30, 2022
Income before income tax expense	$	(2,921,613	)	$	433,433
Computed tax benefit with statutory tax rate		29.84	%		29.84	%
Income tax expense computed at statutory income tax rate		(871,810	)		129,336
Impact of different tax rates in other jurisdictions		812,261			(151,938)
Tax effect of non-deductible expenses		59,549			(43,265)
Total income tax expense	$	-		$	(65,867)

	For the nine months ended September 30, 2023			For the nine months ended September 30, 2022
Income before income tax expense	$	(3,427,470	)	$	296,010
Computed tax benefit with statutory tax rate		29.84	%		29.84	%
Income tax expense computed at statutory income tax rate		(1,022,757	)		88,329
Impact of different tax rates in other jurisdictions		710,647			(61,028)
Tax effect of non-deductible expenses		317,874			34,631
Total income tax expense	$	5,764		$	61,932

Balances with Related Party - Schedule of Borrowing Transactions (Detail) - Lin Li, Chief Executive Officer and Chairman of the Board [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Amount due from related party	$ 0	$ 0
Amount due to related party	$ 1,161,842	$ 184,060

Income Taxes - Schedule of Reconciliation Between Actual and Statutory Provision for Income Taxes (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income before income tax expense	$ (2,921,613)	$ 433,433	$ (3,427,470)	$ 296,010
Computed tax benefit with statutory tax rate	29.84%	29.84%	29.84%	29.84%
Income tax expense computed at statutory income tax rate	$ (871,810)	$ 129,336	$ (1,022,757)	$ 88,329
Impact of different tax rates in other jurisdictions	812,261	(151,938)	(710,647)	(61,028)
Tax effect of non-deductible expenses	59,549	(43,265)	317,874	34,631
Total income tax expense	$ 0	$ (65,867)	$ 5,764	$ 61,932

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

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+ Details

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Land Use Rights, Net

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Land Use Rights, Net

LAND USE RIGHTS, NET

	September 30, 2023		December 31, 2022

Land use right	$	1,128,371	$	1,162,205
less: Accumulated amortization		104,935		89,790
	$	1,023,436	$	1,072,415

The Company has pledged its land use rights at No. 199, Newtang, Wujin District, Changzhou, Jiangsu Province, China, 213000 to Industrial and Commercial Bank

China Limited as a collateral for securing its loans.

Convertible Notes - Schedule of Components of Convertible Debt (Detail)	Sep. 30, 2023 USD ($)
Debt Instrument [Line Items]
Convertible Notes – Face Value	$ 0
Discount - Cash	0
Discount – Placement agent fees	0
Discount – Detachable warrants	0
Discount – Beneficial conversion feature	0
Convertible Notes	$ 0

- Definition

Line 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.

+ References

+ Details

Organization And Business

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization And Business

ORGANIZATION AND BUSINESS

The Company commenced operations in August 2013 with the establishment of Northann Building Solutions LLC. (“NBS”) in Delaware. In December 2013, Northann (Changzhou) Construction Products Ltd (“NCP”) was established in China. All of its products were manufactured through NCP.

In March 2014, Benchwick Construction Products Ltd (“Benchwick”) was established in Hong Kong. All wholesales to distributors are conducted through Benchwick.

In April 2014, Changzhou Macro Merit International Trading Co., Ltd. (“MARCO”) was established in China. All the import/export of our products are conducted through MARCO.

In February 2016, Northann Distribution Center Inc. (“NDC”) was established in California. NDC is a distribution center in the United States and maintains a small inventory for retail sales.

In September 2017, Changzhou Ringold International Trading Co., Ltd. (“Ringold”) was established in China. All of the raw material are procured from third parties through Ringold.

In September 2018, Crazy Industry (Changzhou) Industry Technology Co., Ltd. (“Crazy Industry”) was established in China. Crazy Industry is the research and development hub.

In June 2020, Dotfloor Inc. (“Dotfloor”) was established in California. Dotfloor operates dotfloor.com, the online store that offers our vinyl flooring products to retail customers in the United States.

In March 2022, Northann Corp. (“Northann”), the current ultimate holding company, was incorporated in Nevada as part of the restructuring transactions in contemplation of our initial public offering. In connection with its incorporation, in April 2022, we completed a share swap transaction and issued common stock and Series A Preferred Stock of Northann to the then existing shareholders of NBS, based on their then respective equity interests held in NBS. NBS then became our wholly owned subsidiary. In accordance to ASC 805-50-30-5 and ASC 805-50-45-1 through 45-5, the series of restructuring transactions have been accounted for as transactions between entities under common control; accordingly, the Company’s historical capital structure has been retroactively restated to the first period presented.

Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of September 30, 2023, the Company had a working capital deficit of $5,206,752 and net cash used in operating activities of $1,062,971 for the

nine

months ended

eptember 30, 2023. The Company may not have adequate liquidity to remain solvent and settle its obligations when payment become due; these factors gave rise to substantial doubt that the Company would continue as a going concern. Management is closely monitoring its financial position, especially its working capital and cash position, as well as its gross profit margins where its positive results of operations will allow the Company to continue as going concern. The company’s foremost plan is to raise additional capital via an initial public offering of its common stock and concurrent listing on national stock exchange. These financial statements do not include any adjustments that might result from the outcome of this uncertainly.

Convertible Notes

9 Months Ended

Sep. 30, 2023

Debt Instruments [Abstract]

Convertible Notes

11.

CONVERTIBLE NOTES

On May 16, 2022, Northann entered into

a securities purchase agreement with certain investors, pursuant to which the Company sold the investors convertible notes in an aggregate principal amount of $1,000,000

(the “Convertible Debentures”) that are convertible into shares of common stock of Northann (the “Conversion Shares”) with a

100%

warrant coverage to purchase common stock of Northann (the “Warrants” and such shares underlying the Warrants, the “Warrant Shares”).

As of September 30, 2023, we have issued the following securities of the registrant. We believe that each of the following issuances was exempt from registration under the Securities Act pursuant to Section 4(a)(2) of the Securities Act regarding transactions not involving a public offering or under Regulation S of the Securities Act.

Purchaser

Date of Issuance

Security Type

Consideration

Hongyu Wang

May 16, 2022

Convertible Note

US$

500,000

Sam Yan

May 16, 2022

Convertible Note

US$

500,000

Terms of Conversion or Exercise: Convertible Notes

The Convertible Note holders are entitled to an option to convert all of part of the outstanding principal of the Convertible Note to the Company’s shares of common stock at any time after the six-month anniversary of the issuance date of the Note or earlier if a Registration Statement covering the conversion shares has been declared effective, at conversion price of $7.00. The interest rate of the Note is 7% per annum.

Terms of Conversion or Exercise: Warrants

On May 16, 2022, the Company granted the same investors Warrants to purchase the Company’s shares of common stock with exercise price of $7.00 per share. The Warrants may be exercised, in whole or in part, at any time prior to the fifth anniversary of the date such Warrants are issued. The investors can also choose to exercise the Warrant using a cashless manner based on certain formula stipulated in the Warrant agreement.

The Convertible Notes and Warrant are considered as one unit of accounting which contains two freestanding financial instruments. The proceeds received were allocated between the Notes and the Warrants based on their relative fair value. The beneficial conversion option within the debt instrument was booked to additional paid-in capital, and its book value will not be subsequently adjusted. The warrants were valued using the Black-Scholes Model, and the relative fair value was $1.21 on a per share basis, for total valuation of $347,171 based on 285,714 shares issuable if fully exercised. The Company used the following inputs: (1) strike price = $7.00, (2) fair market value of the Company’s stock = $10.00, (3) annualized volatility = 10%, (4) annualized dividend = 1.70%, (

) years to expiration = 5 years, and (6) risk free rate = 3.789%. Management determined that convertible note contained a beneficial conversion feature (“BCF”) and recognized a discounted to be amortized over the life of the convertible note. The BCF was valued at $672,761 and was recorded as a debt discount where the offsetting balance was recorded as an increase to additional paid in capital.

On April 27, 2023, the Company signed amendment agreements with the investors to modify the due date of the convertible notes to the earlier of July 12, 2023 or the three months anniversary of the completion of the Company's Initial Public Offering.

On October 19, 2023, the Company signed settlement agreements with the investors to settle the convertible notes for $1,950,000 with two installments by November 24, 2024.

Convertible Notes	September 30, 2023
Convertible Notes – Face Value	$	-
Discount - Cash		-
Discount – Placement agent fees		-
Discount – Detachable warrants		-
Discount – Beneficial conversion feature		-
	$	-

Equipment, Net (Tables)

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of Equipment, Net

Equipment, net consist of the following:

	September 30, 2023		December 31, 2022

Manufacturing equipment	$	8,672,029	$	9,099,231
Office equipment		317,402		155,289
less: Accumulated depreciation		4,133,426		3,728,881
	$	4,856,005	$	5,525,639

Inventory, Net

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

Inventory, Net

INVENTORY, NET

Inventories, net, consist of the following:

	September 30, 2023		December 31, 2022
Raw materials and work in progress	$	3,840,587	$	3,157,736
Finished goods		1,931,299		1,404,630
Total	$	5,771,886	$	4,562,366
less: Impairment		-		-
Inventories, net	$	5,771,886	$	4,562,366

Income Taxes - Additional Information (Detail) $ in Millions	3 Months Ended		9 Months Ended			12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Mar. 27, 2020
Income Tax Disclosure [Line Items]
Income before income tax expense	$ (2,921,613)	$ 433,433	$ (3,427,470)		$ 296,010
Statutory tax rate	29.84%	29.84%	29.84%	29.84%	29.84%
Income tax expense			$ 5,769		$ 127,799
Effective income tax rate	0.00%	15.20%	(0.20%)	(0.20%)	20.90%
Unrecognized tax benefits, period increase (decrease)			$ 0			$ 0
UNITED STATES
Income Tax Disclosure [Line Items]
Percentage of taxable income limitation							80.00%
Percentage of business interest deduction limitations							30.00%
Percentage of business interest deduction limitations post Coronavirus aid, relief and economy security act							50.00%
Income tax examination, description			taxpayer expires three years from the due date of the profits tax return or the date on which it was filed, whichever is later	taxpayer expires three years from the due date of the profits tax return or the date on which it was filed, whichever is later
HONG KONG
Income Tax Disclosure [Line Items]
Connected entities minimum percentage of holding over other entity	50.00%		50.00%	50.00%
Income tax examination, description			a tax assessment by the IRD may be initiated within six years after the relevant year of assessment, but extendable to 10 years in the case of potential willful underpayment or evasion	a tax assessment by the IRD may be initiated within six years after the relevant year of assessment, but extendable to 10 years in the case of potential willful underpayment or evasion
HONG KONG \| Benchwick [Member]
Income Tax Disclosure [Line Items]
Statutory tax rate			8.25%	8.25%
HONG KONG \| Two Tier Tax Rate Slab One [Member]
Income Tax Disclosure [Line Items]
Income before income tax expense			$ 257,868	$ 2
Statutory tax rate			8.25%	8.25%
HONG KONG \| Two Tier Tax Rate Slab Two [Member]
Income Tax Disclosure [Line Items]
Statutory tax rate			16.50%	16.50%
CHINA
Income Tax Disclosure [Line Items]
Statutory tax rate			25.00%	25.00%		25.00%
Income tax examination, description			PRC tax authorities generally have up to five years to assess underpaid tax plus penalties and interest for PRC entities’ tax filings	PRC tax authorities generally have up to five years to assess underpaid tax plus penalties and interest for PRC entities’ tax filings

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities
Net (loss) income	$ (3,433,234)	$ 234,077
Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities:
Depreciation and amortization	419,690	116,056
Allowance for doubtful accounts	645,576	1,123,902
Changes in assets and liabilities
Accounts receivable	(24,440)	(1,551,850)
Other receivables	5,219	(26,946)
Prepayments	(418,851)	8,069
Inventory	(1,209,520)	(2,417,941)
Prepaid expenses	77	68,970
Right of use assets	(76,752)	19,036
Accounts payable	(760,119)	(1,642,716)
Accruals and other payables	1,904,642	294,130
Unearned revenue	1,178,518	(1,233,385)
Payroll payable	83,225	(18,018)
Taxes payable	(44,347)	86,923
Accrued interest	205,886	26,274
Operating leases	76,752	(19,036)
Other assets	115	(288,162)
Net cash used in operating activities	(1,447,563)	(5,220,616)
Cash flows from investing activities
(Payments for) proceeds from disposal equipment	(7,642)	729,906
Payments for or transfer from construction		(447,273)
Net cash used in investing activities	(7,642)	282,633
Cash flows from financing activities
(Repayment of) proceeds from bank borrowings	(310,616)	713,816
Amount received from secured borrowing arrangement	624,622
Amounts received from or (paid to) related party	977,782	1,130,097
Net proceeds from issuance of convertible notes		925,000
Net cash provided by financing activities	1,291,788	1,843,913
Effect of exchange rates on cash	2,844	1,455,979
Net change in cash and cash equivalents	(160,573)	(713,091)
Cash at beginning of year	251,100	748,814
Cash at end of year	90,527	35,723
Supplemental of cash flow information
Cash paid for interest	233,265	264,217
Cash paid for income taxes	$ 5,764	$ 61,932

Secured Borrowing Arrangement

9 Months Ended

Sep. 30, 2023

Debt Instruments [Abstract]

Secured Borrowing Arrangement

18.	SECURED BORROWING ARRANGMENT

In July 2023, the Company signed a secured borrowing agreement with a financial institution in the United States, in which the Company borrowed

$1,000,000

secured by its accounts receivable amounted

$1.491,000.

It is scheduled under the agreement that the Company pays

$49,700

per week for thirty weeks to the financial institution to repay the loan.

Summary of Significant Accounting Policies - Schedule of Earnings Per Share, Basic and Diluted (Parenthetical) (Detail)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Stockholders' equity, reverse stock split	2-for-1

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and Principles of Consolidation

The consolidated financial statements as of

September 30, 2023 and the accompanying unaudited interim consolidated financial statements as of September 30, 2023 of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”), and include the assets, liabilities, revenues, expenses and cash flows of all subsidiaries. All significant inter-company transactions and balances between the Company and its subsidiaries are eliminated upon consolidation.

The unaudited interim consolidated financial statements do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information and note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed or omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company’s management, the unaudited interim consolidated financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal recurring nature, as necessary for the fair statement of the Company’s financial position as of September 30, 2023, and results of operations and cash flows for the

nine

-month periods ended September 30, 2023. The unaudited interim condensed consolidated balance sheet as of December 31, 2022 has been derived from the audited financial statements at that date but does not include all the information and footnotes required by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year or for any future period. These financial statements should be read in conjunction with the audited consolidated financial statements as of and for the years ended December 31, 2022, 2021 and 2020, and related notes included in the Company’s audited consolidated financial statements.

Subsidiaries are those entities in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors.

Use of Estimates

The preparation of these consolidation financial statements requires management of the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, the Company evaluates its estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Identified below are the accounting policies that reflect the Company’s most significant estimates and judgments, and those that the Company believes are the most critical to fully understanding and evaluating its consolidated financial statements.

Revenue Recognition

The Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company recognizes revenues following the five-step model prescribed under ASU No. 2014-09: (i) identify contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) the Company satisfies the performance obligation.

Revenue for sales of products which are primarily comprised of hardwood floors and three-dimensional printed flooring are recognized at the time of delivery of the products set forth in contracts with customers. At the time of delivery, physical and legal control of the asset is passed from the Company to its customer, at which time the Company believes it has satisfied the single performance obligation to complete a sales transaction in order to recognize revenue. The Company’s contracts do not allow for returns, refunds, or warranties; however, it is customary in the industry to manufacturers to ship a small portion of extra product to allow for product quality issues. Also, as matter of good business practice, under very specific situations, the Company has historically agreed to provide minor discounts to customers who made complaints on products purchased. The Company has recorded these costs as period expenses when incurred as the Company is not able to reliably estimate such future expenses.

With respect to patent licensing, the Company grants the use of certain intellectual property to its customer for a fixed fee over a specified length of time. The management believes that patent licensing should be interpreted as a single performance obligation and revenues from patent licensing should be recognized over time.

Revenues are recognized when control of the promised goods or services is transferred to our customers, which may occur at a point in time or over time depending on the terms and conditions of the agreement, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.

Practical expedients and exemption

The Company has not occurred any costs to obtain contracts and does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less.

The Company typically enters into agreements with its customers where its set forth the product to be sold, the price, payment terms, and any antecedent terms such as shipping and delivery specifications; these terms and conditions are most typically specified in purchase order issued by its customers to the Company. The Company typically recognizes revenue at point in time, which is when physical possession and legal title are transferred to the customer, this may be a shipping port or a specified destination; at this point the Company expects to be paid for the product, or in the event where it was paid advance, the Company’s performance obligations have been satisfied and those funds are considered earned by the Company. If the Company sells products on account to customers, they are typically paid within 90 days. Any funds received in advance for the products yet to be transferred to its customer are contract liabilities that are recorded as unearned revenue on the Company’s consolidated balance

sheets. $10 and $1,470,441 was recognized as revenue from unearned revenue during the nine

months ended

September

30, 2023 and 2022, respectively.

Taxation

The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not that these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain.

Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the year incurred. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition.

On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was enacted by the U.S. government which included a wide range of tax reform affecting businesses including the corporate tax rates, international tax provisions, tax credits and deduction with majority of the tax provision effective after December 31, 2017. Certain activities conducted in foreign jurisdictions may result in the imposition of U.S. corporate income taxes on the Company when its subsidiaries, controlled foreign corporations (“CFCs”), generate income that is subject to Subpart F or GILTI under the U.S. Internal Revenue Code beginning after December 31, 2017.

The Coronavirus Aid, Relief and Economy Security Act (“the CARES Act”) was signed into law on March 27, 2020. The CARES Act temporarily eliminates the

80% taxable income limitation (as enacted under the Tax Cuts and Jobs Act of 2017) for NOL deductions for 2018-2020 tax years and reinstated NOL carry backs for the 2018-2020 tax years. Moreover, the CARES Act also temporarily increases the business interest deduction limitations from 30% to 50% of adjusted taxable income for the 2019 and 2020 taxable year. Lastly, the Tax Act technical correction classifies qualified improvement property as 15-year recovery period, allowing the bonus depreciation deduction to be claimed for such property retroactively as if it was included in the Tax Act at the time of enactment. The Company does not anticipate a material impact on its financial statements as of September

30, 2023 and as of December 31, 2022 due to the recent enactment.

The Company accounts for an unrecognized tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by the tax authorities. The Company considers and estimates interest and penalties related to the gross unrecognized tax benefits and includes as part of its income tax provision based on the applicable income tax regulations.

The Company did not accrue any liability, interest or penalties related to uncertain tax positions in the provision for income taxes line of the consolidated statements of operations for the

nine

months ended

September

30, 2023 and for the year ended December 31, 2022. The Company had no uncertain tax position for the

nine

months ended

September

30, 2023 and for the years ended December 31, 2022.

Foreign Currency and Foreign Currency Translation

The functional currency of the Company is the Chinese Yuan (“RMB”), as their functional currencies. An entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency of the environment in which the entity primarily generates and expends cash. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company transactions and arrangements.

Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the statements of comprehensive loss.

The consolidated financial statements are presented in U.S. dollars. Assets and liabilities are translated into U.S. dollars at the current exchange rate

effect at the balance sheet date, and revenues and expenses are translated at the average of the exchange rates in effect during the reporting period. Stockholders’ equity accounts are translated using the historical exchange rates at the date the entry to stockholders’ equity was recorded, except for the change in retained earnings during the period, which

translated using the historical exchange rates used

translate each period’s income statement. Differences resulting

from

translating functional currencies to the reporting currency are recorded in accumulated

other

comprehensive income

the consolidated balance sheets.

Translation of amounts from RMB and HKD into U.S. dollars has been made at the following exchange rates:

Balance sheet items, except for equity accounts
September 30, 2023	RMB7.1798 to $1	HKD7.8245 to $1
September 30, 2022	RMB7.0998 to $1	HKD7.8499 to $1

Income statement and cash flows items
For the nine months ended September 30, 2023	RMB7.0148 to $1	HKD7.8334 to $1
For the nine months ended September 30, 2022	RMB6.6068 to $1	HKD7.8345 to $1

Cash

Cash consist of cash on hand and at banks and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturities of three months or less when purchased.

Accounts Receivable, Net

Since January 1, 2023, the Company adopted Financial Instruments — Credit Losses. The estimate for the allowance of credit losses is based on a historical loss ratio, in conjunction with a qualitative assessment of current conditions and reasonable and supportable forecasts to determine if the allowance for credit losses should be further adjusted. The Company contemplates available information such as change in Chinese economic conditions, industry trend and the Company’s operation plans and so on.

Long-Lived Assets

Long-lived assets consist primarily of equipment and intangible assets.

Equipment

Equipment is recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

		Estimated useful lives (years)
Office and computer equipment			3-5

Expenditure for maintenance and repairs is expensed as incurred.

The gain or loss on the disposal of equipment is the difference between the net sales proceeds and the lower of the carrying value or fair value less cost to sell the relevant assets and is recognized in general and administrative expenses in the consolidated statements of comprehensive loss.

Land Use Rights, Net

Land use rights are a form of intangible assets in the PRC. They are recorded at cost less accumulated amortization with no residual value. Amortization of land use rights are computed using the straight-line method over their estimated useful lives.

The estimated useful lives of the Company’s land use rights are as listed below:

		Estimated useful lives (years)
Land use right			20

Impairment of Long-lived Assets

In accordance with ASC 360-10-35, the Company reviews the carrying values of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Based on the existence of one or more indicators of impairment, the Company measures any impairment of long-lived assets using the projected discounted cash flow method at the asset group level. The estimation of future cash flows requires significant management judgment based on the Company’s historical results and anticipated results and is subject to many factors. The discount rate that is commensurate with the risk inherent in the Company’s business model is determined by its management. An impairment loss would be recorded if the Company determined that the carrying value of long-lived assets may not be recoverable. The impairment to be recognized is measured by the amount by which the carrying values of the assets exceed the fair value of the assets. No impairment has been recorded by the Company as of September 30, 2023, and December 31, 2022.

Net earnings per share of common stock

The Company has adopted ASC Topic 260, “Earnings per Share,” (“EPS”) which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying consolidation financial statements, basic earnings (loss) per share

computed by dividing net (loss) income by the weighted average number of shares of common stock outstanding during the period.

	Three Months Ended
	September 30,
	2023			2022
	(Unaudited)
Net ( loss ) income	$	(2,921,613	)	$	499,300

Weighted average number of shares of common stock outstanding - basic*		20,000,000			20,000,000

Add: potentially dilutive effect of shares issuable upon conversion of notes		-			-
Add: potentially dilutive effect of shares issuable upon exercise of warrants		-			-

Weighted average number of shares of common stock outstanding - diluted*		20,000,000			20,000,000

Basic and diluted ( loss ) income per share*	$	(0.15	)	$	0.02

	Nine Months Ended
	September 30,
	2023			2022
	(Unaudited)
Net ( loss ) income	$	(3,433,234	)	$	234,077

Weighted average number of shares of common stock outstanding - basic*		20,000,000			20,000,000

Add: potentially dilutive effect of shares issuable upon conversion of notes		-			-
Add: potentially dilutive effect of shares issuable upon exercise of warrants		-			-

Weighted average number of shares of common stock outstanding - diluted*		20,000,000			20,000,000

Basic and diluted ( loss ) income per share*	$	(0.17	)	$	0.01

Retrospectively restated for the effect of 2-for-1 reverse stock split. (Note 17)

On May 16, 2022, Northann entered into a securities purchase agreement with certain investors, pursuant to which the Company sold the investors convertible debentures in an aggregate principal amount of

$1,000,000

(the “Convertible Debentures”) that are convertible into shares of common stock of Northann (the “Conversion Shares”) with a

100%

warrant coverage to purchase common stock of Northann (the “Warrants” and such shares underlying the Warrants, the “Warrant Shares”). The number of weighted average potentially dilutive shares resulting from this transaction was nil. Please see Note 11 below.

Segments

The Company evaluates a reporting unit by first identifying its operating segments, and then evaluates each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meets the definition of a business, the Company evaluates those components to determine if they must be aggregated into one or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Company determines if the segments are economically similar and, if so, the operating segments are aggregated. The Company has only one major reportable segment in the periods presented. The Company’s chief operation decision maker is the Company’s Chief Executive Officer.

Shipping and Handling Costs

Outbound shipping and handling costs are expenses as incurred and charged to the selling expense. Inbound shipping and freight are charged for raw material and components are accounted for as cost of revenues.

Fair Value of Financial Instruments

U.S. GAAP establishes a three-tier hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value of financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is:

Level 1 – observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 – include other inputs that are directly or indirectly observable in the market place.

Level 3 – unobservable inputs which are supported by little or no market activity.

The carrying value of the Company’s financial instruments, including cash, accounts and other receivables, other current assets, accounts and other payables, and other short-term liabilities approximate their fair value due to their short maturities.

In accordance with ASC 825, for investments in financial instruments with a variable interest rate indexed to performance of underlying assets, the Company elected the fair value method at the date of initial recognition and carried these investments at fair value. Changes in the fair value are reflected in the accompanying consolidated statements of operations and comprehensive loss as other income (expense). To estimate fair value, the Company refers to the quoted rate of return provided by banks at the end of each period using the discounted cash flow method. The Company classifies the valuation techniques that use these inputs as Level 2 of fair value measurements.

As of September 30, 2023 and December 31, 2022, the Company had no investments in financial instruments.

Leases

In February 2016, the FASB issued ASU 2016-12, Leases (ASC Topic 842), which amends the leases requirements in ASC Topic 840, Leases. Under the new lease accounting standard, a lessee will be required to recognize a right-of-use asset and lease liability for most leases on the balance sheet. The new standard also modifies the classification criteria and accounting for sales-type and direct financing leases, and enhances the disclosure requirements. Leases will continue to be classified as either finance or operating leases.

The Company adopted ASC Topic 842 using the modified retrospective transition method effective January 1, 2019. There was no cumulative effect of initially applying ASC Topic 842 that required an adjustment to the opening retained earnings on the adoption date nor revision of the balances in comparative periods. As a result of the adoption, the Company recognized a lease liability and right-of-use asset for each of the existing lease arrangement. The adoption of the new lease standard does not have a material impact on the consolidated income statements or the consolidated statements of cash flows.

The Company determines if an arrangement is a lease at inception. The lease payments under the lease arrangements are fixed. Non-lease components include payments for building management, utilities and property tax. It separates the non-lease components from the lease components to which they relate.

Lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company’s incremental borrowing rate, because the interest rate implicit in the leases is not readily determinable. The incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments, and in economic environments where the leased asset is located. The lease terms include periods under options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. The Company generally uses the base, non-cancelable, lease term when determining the lease assets and liabilities.

Recent Accounting Pronouncements

Recently Adopted Accounting Standards

On January 1, 2020, the Company adopted ASU 2016-02, Leases, using the modified retrospective method which allows for the application of the transition provisions at the beginning of the period of adoption, rather than at the beginning of the earliest comparative period presented in these audited consolidated financial statements. As permitted by the guidance, the Company elected to retain the original lease classification and historical accounting for initial direct costs for leases existing prior to the adoption date and did not reassess contracts entered into prior to the adoption date for the existence of a lease. The Company also did not recognize ROU assets and lease liabilities for short-term leases, which are leases in existence as of the adoption date with an original term of twelve months or less.

“In August 2020, the FASB issued ASU No.2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (ASU 2020-06), which simplifies the accounting for convertible instruments by reducing the number of accounting models available for convertible debt instruments. This guidance also eliminates the treasury stock method to calculate diluted earnings per share for convertible instruments and requires the use of the if-converted method. The Company adopted ASU 2020-06 on January 1, 2023. The Company is currently evaluating the impact of the new guidance on our consolidated financial statements.”

In June 2016, the FASB issued Accounting Standards Update No. 2016-13,” Financial Instruments - Credit Losses (Topic 326)” (“ASU 2016-13”). ASU 2016-13 revises the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. Originally, ASU 2016-13 was effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. In November 2019, FASB issued ASU 2019-10, “Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842).” This ASU defers the effective date of ASU 2016-13 for public companies that are considered smaller reporting companies as defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this standard in the first quarter of fiscal 2023 using modified retrospective approach and the adoption of this standard did not have a material impact on the Company’s consolidated financial statements nor did it result in a cumulative effect adjustment to retained earnings.

Accounting Pronouncements Issued But Not Yet Adopted

In October 2020, the FASB issued ASU 2020-10, “Codification Improvements”. The amendments in this update represent changes to clarify the Codification or correct unintended application of guidance that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. The amendments in this update affect a wide variety of Topics in the Codification and apply to all reporting entities within the scope of the affected accounting guidance. ASU 2020-10 is effective for the Company for fiscal years beginning after December 15, 2021 and interim periods within fiscal years beginning after December 15, 2022. The amendments in this update should be applied retrospectively. The Company does not expect the adoption of this standard to have a material impact on its consolidated financial statements.

Except for the above-mentioned pronouncements, there are no new recent issued accounting standards that will have material impact on the consolidated financial position, statements of operations and cash flows.

Convertible Notes (Tables)

9 Months Ended

Sep. 30, 2023

Debt Instruments [Abstract]

Schedule of Securities Registrant

Purchaser

Date of Issuance

Security Type

Consideration

Hongyu Wang

May 16, 2022

Convertible Note

US$

500,000

Sam Yan

May 16, 2022

Convertible Note

US$

500,000

Schedule of Components of Convertible Debt

Convertible Notes	September 30, 2023
Convertible Notes – Face Value	$	-
Discount - Cash		-
Discount – Placement agent fees		-
Discount – Detachable warrants		-
Discount – Beneficial conversion feature		-
	$	-

Organization And Business - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2023 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficit	$ 5,206,752
Net cash used in operating activities	$ 1,062,971

Equity

9 Months Ended

Sep. 30, 2023

Stockholders' Equity Note [Abstract]

Equity

10.

EQUITY

Preferred Stock

We are authorized to issue 500,000,000 shares of capital stock, consisting of 400,000,000 shares of common stock, par value US$0.001 per share, and 100,000,000 shares of preferred stock, par value US$0.001 per share. 20,000,000 shares were designated to be series A preferred stock (the “Series A Preferred Stock”) out of the 100,000,000 shares of blank check preferred stock. Each share of common stock is entitled to one vote and each share of Series A Preferred Stock is entitled to ten votes on any matter on which action of the stockholders of the corporation is sought. The Series A Preferred Stock will vote together with the common stock. Common stock and Series A Preferred Stock are not convertible into each other. Holders of Series A Preferred Stock are not entitled to receive dividends. The Series A Preferred Stock does not have liquidation preference over the Company’s Common Stock, and therefore ranks pari passu with the Common Stock in the event of liquidation.

Common Stock

The Company is authorized to issue of 400,000,000 shares of common stock with par value of US$0.001 per share. As of

September 30, 2023,

there were 20,000,000 shares of common stock issued and outstanding. Each share of common stock entitles the holder to one vote. For the sake of comparability, the share structure as of

September 30, 2023

has been carried back in the Company’s statement of stockholders’ equity as if they had been issued and outstanding from the beginning of the first period presented.

- Definition

The entire disclosure for equity.

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+ Details

Stock Split - Additional Information (Detail)	Jul. 06, 2023 $ / shares shares	Sep. 30, 2023 $ / shares shares	Jul. 05, 2023 shares	Dec. 31, 2022 $ / shares shares
Disclosure Of The Reverse Stock Split Arrangement [Line Items]
Description of the reverse stock split arrangement	0.5
Common stock, par value \| $ / shares		$ 0.001		$ 0.001
Common shares outstanding		20,000,000		20,000,000
Reverse Split [Member]
Disclosure Of The Reverse Stock Split Arrangement [Line Items]
Common stock, par value \| $ / shares	$ 0.001
Common shares outstanding	20,000,000		40,000,000
Preferred shares outstanding	5,000,000		10,000,000

Land Use Rights, Net - Schedule of Land Use Rights, Net (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
less: Accumulated amortization	$ 104,935	$ 89,790
Total land use right	1,023,436	1,072,415
Use Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Land use right	$ 1,128,371	$ 1,162,205

Summary of Significant Accounting Policies - Schedule of Earnings Per Share, Basic and Diluted (Detail) - USD ($)

3 Months Ended

9 Months Ended

Sep. 30, 2023

Sep. 30, 2022

Sep. 30, 2023

Sep. 30, 2022

Earnings Per Share [Abstract]

Net (loss) income

$ (2,921,613)

$ 499,300

$ (3,433,234)

$ 234,077

Weighted average number of shares of common stock outstanding - basic

^[1]

20,000,000

Add: potentially dilutive effect of shares issuable upon conversion of notes

Add: potentially dilutive effect of shares issuable upon exercise of warrants

Weighted average number of shares of common stock outstanding - diluted

^[1]

20,000,000

Basic (loss) income per share

^[1]

$ (0.15)

$ 0.02

$ (0.17)

$ 0.01

Diluted (loss) income per share

^[1]

$ (0.15)

$ 0.02

$ (0.17)

$ 0.01

[1]	Retrospectively restated for the effect of 2-for-1 reverse stock split . (Note 17)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

Subsequent Event - Additional Information (Detail) - USD ($)	Oct. 23, 2023	Oct. 25, 2023	Sep. 30, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Common shares issued			20,000,000	20,000,000
Common stock, par value			$ 0.001	$ 0.001
IPO [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from Issuance Initial Public Offering	$ 6,000,000
Common Stock [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Common shares issued		180,000
Common Stock [Member] \| Subsequent Event [Member] \| Representatives Warrants [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	27,000
Exercise Price of Warrants	$ 6.25
Common Stock [Member] \| Subsequent Event [Member] \| Representatives Warrants [Member] \| Maximum [Member]
Subsequent Event [Line Items]
Date from which Warrants Exercisable	Oct. 19, 2028
Common Stock [Member] \| Subsequent Event [Member] \| Representatives Warrants [Member] \| Minimum [Member]
Subsequent Event [Line Items]
Date from which Warrants Exercisable	Apr. 23, 2024
Common Stock [Member] \| IPO [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Common shares issued	1,200,000
Common stock, par value	$ 0.001
Shares Issued, Price Per Share	$ 5
Proceeds from Issuance of Common Stock	$ 6,000,000

Concentrations and Credit Risk - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) Customers Suppliers	Sep. 30, 2022 Customers Suppliers	Sep. 30, 2023 USD ($) Customers Suppliers	Sep. 30, 2022 Customers Suppliers
Concentration Risk [Line Items]
Cash, FDIC insured amount \| $	$ 250,000		$ 250,000
Customer Concentration Risk [Member] \| Revenue from Contract with Customer Benchmark [Member]
Concentration Risk [Line Items]
Number of major customers \| Customers	1	2	1	2
Customer Concentration Risk [Member] \| Revenue from Contract with Customer Benchmark [Member] \| One Major Customer [Member]
Concentration Risk [Line Items]
Concentration risk percentage	59.16%		84.30%
Customer Concentration Risk [Member] \| Revenue from Contract with Customer Benchmark [Member] \| Two Major Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage		46.26%		68.80%
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Concentration Risk [Line Items]
Entity wide accounts receivable major customer \| Customers			2	2
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Two Major Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage			79.02%	46.16%
Supplier Concentration Risk [Member] \| Cost of Goods and Service Benchmark [Member]
Concentration Risk [Line Items]
Entity wide cost of revenues major suppliers \| Suppliers	5	5	5	5
Supplier Concentration Risk [Member] \| Cost of Goods and Service Benchmark [Member] \| Five Major Suppliers [Member]
Concentration Risk [Line Items]
Concentration risk percentage	73.00%	38.00%	75.03%	39.00%
Supplier Concentration Risk [Member] \| Accounts Payable [Member]
Concentration Risk [Line Items]
Entity wide cost of revenues major suppliers \| Suppliers				1
Supplier Concentration Risk [Member] \| Accounts Payable [Member] \| No Major Suppliers [Member]
Concentration Risk [Line Items]
Concentration risk percentage			10.00%
Supplier Concentration Risk [Member] \| Accounts Payable [Member] \| One Major Suppliers [Member]
Concentration Risk [Line Items]
Concentration risk percentage				11.20%

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Schedule of Translation of Amounts Exchange Rates

Translation of amounts from RMB and HKD into U.S. dollars has been made at the following exchange rates:

Balance sheet items, except for equity accounts
September 30, 2023	RMB7.1798 to $1	HKD7.8245 to $1
September 30, 2022	RMB7.0998 to $1	HKD7.8499 to $1

Income statement and cash flows items
For the nine months ended September 30, 2023	RMB7.0148 to $1	HKD7.8334 to $1
For the nine months ended September 30, 2022	RMB6.6068 to $1	HKD7.8345 to $1

Schedule of Estimated Useful Lives of Property Plant and Equipment

		Estimated useful lives (years)
Office and computer equipment			3-5

Schedule of Estimated Useful Lives of The Company's Land Use Rights

The estimated useful lives of the Company’s land use rights are as listed below:

		Estimated useful lives (years)
Land use right			20

Schedule of Earnings Per Share, Basic and Diluted

	Three Months Ended
	September 30,
	2023			2022
	(Unaudited)
Net ( loss ) income	$	(2,921,613	)	$	499,300

Weighted average number of shares of common stock outstanding - basic*		20,000,000			20,000,000

Add: potentially dilutive effect of shares issuable upon conversion of notes		-			-
Add: potentially dilutive effect of shares issuable upon exercise of warrants		-			-

Weighted average number of shares of common stock outstanding - diluted*		20,000,000			20,000,000

Basic and diluted ( loss ) income per share*	$	(0.15	)	$	0.02

	Nine Months Ended
	September 30,
	2023			2022
	(Unaudited)
Net ( loss ) income	$	(3,433,234	)	$	234,077

Weighted average number of shares of common stock outstanding - basic*		20,000,000			20,000,000

Add: potentially dilutive effect of shares issuable upon conversion of notes		-			-
Add: potentially dilutive effect of shares issuable upon exercise of warrants		-			-

Weighted average number of shares of common stock outstanding - diluted*		20,000,000			20,000,000

Basic and diluted ( loss ) income per share*	$	(0.17	)	$	0.01

Retrospectively restated for the effect of 2-for-1 reverse stock split. (Note 17)

Consolidated Statements of Stockholders' Equity - USD ($)

Total

Preferred Stock [Member]

Preferred Stock – Series A [Member]

Common Stock [Member]

Subscription receivable [Member]

Additional paid in capital [Member]

Accumulated deficits / Retained earnings [Member]

Accumulated other comprehensive loss [Member]

Opening Balance (in Shares) at Dec. 31, 2021

^[1]

5,000,000

20,000,000

Opening Balance at Dec. 31, 2021

$ (402,997)

$ 5,000

$ 20,000

$ (25,000)

$ 0

$ 889,571

$ (1,292,568)

Net income (loss)

234,077

Foreign currency translation adjustment

1,366,900

Warrants

347,171

Beneficial conversion feature

577,829

Closing Balance (in Shares) at Sep. 30, 2022

^[1]

5,000,000

20,000,000

Closing Balance at Sep. 30, 2022

2,122,980

$ 5,000

$ 20,000

(25,000)

925,000

1,123,648

74,332

Opening Balance (in Shares) at Jun. 30, 2022

^[1]

5,000,000

20,000,000

Opening Balance at Jun. 30, 2022

2,242,801

$ 5,000

$ 20,000

(25,000)

925,000

624,348

693,453

Net income (loss)

499,300

Foreign currency translation adjustment

(619,122)

Closing Balance (in Shares) at Sep. 30, 2022

^[1]

5,000,000

20,000,000

Closing Balance at Sep. 30, 2022

2,122,980

$ 5,000

$ 20,000

(25,000)

925,000

1,123,648

74,332

Opening Balance (in Shares) at Dec. 31, 2022

^[1]

5,000,000

20,000,000

Opening Balance at Dec. 31, 2022

1,973,739

$ 5,000

$ 20,000

(25,000)

925,000

1,818,630

(769,891)

Net income (loss)

(3,433,234)

Foreign currency translation adjustment

(332,853)

Closing Balance (in Shares) at Sep. 30, 2023

^[1]

5,000,000

20,000,000

Closing Balance at Sep. 30, 2023

(1,792,348)

$ 5,000

$ 20,000

(25,000)

925,000

(1,614,604)

(1,102,744)

Opening Balance (in Shares) at Jun. 30, 2023

^[1]

5,000,000

20,000,000

Opening Balance at Jun. 30, 2023

1,846,309

$ 5,000

$ 20,000

(25,000)

925,000

1,307,009

(385,700)

Net income (loss)

(2,921,613)

Foreign currency translation adjustment

(717,044)

Closing Balance (in Shares) at Sep. 30, 2023

^[1]

5,000,000

20,000,000

Closing Balance at Sep. 30, 2023

$ (1,792,348)

$ 5,000

$ 20,000

$ (25,000)

$ 925,000

$ (1,614,604)

$ (1,102,744)

[1]	Retrospectively restated for the effect of 2-for-1 reverse stock split . (Note 17)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Other Receivables And Other Current Assets - Schedule Of Other Receivables And Other Current Assets (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Other Receivables And Other Current Assets [Abstract]
Export credit	$ 18,224	$ 0
Deposit and other assets	87,772	111,294
Total	$ 105,996	$ 111,294

Condensed Consolidated Balance Sheets - USD ($)

Sep. 30, 2023

Dec. 31, 2022

CURRENT ASSETS

Cash

$ 90,527

$ 251,100

Restricted cash

3,720

3,835

Accounts receivable, net

1,453,178

1,428,738

Inventory, net

5,771,886

4,562,366

Prepayments

655,418

236,567

Other receivables and other current assets

105,996

111,294

Total current assets

8,080,725

6,593,900

NON-CURRENT ASSETS

Property, plant and equipment, net

4,856,005

5,525,639

Construction in progress

942,754

971,884

Land use rights, net

1,023,436

1,072,415

Operating lease right-of-use assets, net

94,992

18,240

Security deposits

9,030

Deferred financing costs

218,354

Total non-current assets

7,144,571

7,815,562

TOTAL ASSETS

15,225,296

14,409,462

CURRENT LIABILITIES

Bank borrowings - current

6,683,989

6,988,757

Operating lease liabilities, current

31,024

18,240

Accounts and other payables and accruals

6,913,750

4,726,727

Taxes payable

25,929

70,276

Unearned revenue

1,178,805

287

Amounts due to related parties

1,161,842

184,060

Obligation under secured borrowing arrangement

830,508

Total current liabilities

16,825,847

11,988,347

Bank borrowings – non-current

127,829

133,677

Operating lease liabilities, – non-current

63,968

Convertible notes, net, non-current

313,699

Total non-current liabilities

191,797

447,376

TOTAL LIABILITIES

17,017,644

12,435,723

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY

Common stock, $0.001 par value, 400,000,000 shares authorized, 20,000,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022

^[1]

20,000

Subscription receivable

(25,000)

Additional paid-in capital

925,000

Retained earnings

(1,614,604)

1,818,630

Accumulated other comprehensive loss

(1,102,744)

(769,891)

Total stockholders' equity

(1,792,348)

1,973,739

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

15,225,296

14,409,462

Series A Preferred Stock [Member]

STOCKHOLDERS' EQUITY

Preferred stock – Series A, $0.001 par value, 100,000,000 shares authorized, 5,000,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022

^[1]

$ 5,000

[1]	Retrospectively restated for the effect of 2-for-1 reverse stock split . (Note 17)

Bank Borrowings (Tables)

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Schedule of Weighted Average Interest Rate for the Short-Term Loan

Bank	Loan period	Interest rate			Balance at September 30, 2023		Balance at December 31, 2022

Industrial and Commercial Bank of China	October 24, 2022 - July 17, 2024		4.35	%	$	1,392,796	$	1,435,833
Industrial and Commercial Bank of China	October 26, 2022 - July 18, 2024		4.35	%		1,392,796		1,435,833
Bank of Communications	January 28, 2022 - January 26, 2025		4.35	%		481,908		496,798
Bank of Communications	January 21, 2022 - January 17, 2025		4.35	%		459,623		473,825
Bank of Communications	January 28, 2022 - January 26, 2025		4.35	%		246,107		253,712
Changzhou Changjiang Science and Technology Petty Loan Co., LTD	January 10, 2022 - January 25, 2023		17.40	%		-		100,508
Jiangnan Rural Commercial Bank	May 9, 2022 - March 3, 2024		4.79	%	$	376,055	$	387,675
Jiangnan Rural Commercial Bank	March 24, 2022 - March 3, 2024		4.79	%		877,462		904,575
Bank of America	April 28, 2022 - April 30, 2024		Prime rate + 0.1	%		1,457,242		1,500,000
Total					$	6,683,989	$	6,988,757

Schedule of Bank Loan

The loan from Bank of America is secured by the Company’s inventory.

Non-current

Bank	Loan period	Interest rate			Balance at September 30 , 2023		Balance at December 31, 2022

EIDL Loan	From June 26, 2020 to June 25, 2050		3.75	%		127,829		133,677
Total					$	127,829	$	133,677

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Bank Borrowings - Schedule of Weighted Average Interest Rate for the Short-Term Loan (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Interest rate	4.65%	5.87%
Short-Term Debt	$ 6,683,989	$ 6,988,757
Industrial and Commercial Bank of China [Member]
Short-Term Debt [Line Items]
Loan period - Date of Issuance	Oct. 24, 2022
Loan period - Date of maturity	Jul. 17, 2024
Interest rate	4.35%
Short-Term Debt	$ 1,392,796	1,435,833
Industrial and Commercial Bank of China [Member]
Short-Term Debt [Line Items]
Loan period - Date of Issuance	Oct. 26, 2022
Loan period - Date of maturity	Jul. 18, 2024
Interest rate	4.35%
Short-Term Debt	$ 1,392,796	1,435,833
Bank of Communications [Member]
Short-Term Debt [Line Items]
Loan period - Date of Issuance	Jan. 28, 2022
Loan period - Date of maturity	Jan. 26, 2025
Interest rate	4.35%
Short-Term Debt	$ 481,908	496,798
Bank of Communications [Member]
Short-Term Debt [Line Items]
Loan period - Date of Issuance	Jan. 21, 2022
Loan period - Date of maturity	Jan. 17, 2025
Interest rate	4.35%
Short-Term Debt	$ 459,623	473,825
Changzhou Changjiang Science and Technology Petty Loan Co., LTD [Member]
Short-Term Debt [Line Items]
Loan period - Date of Issuance	Jan. 28, 2022
Loan period - Date of maturity	Jan. 26, 2025
Interest rate	4.35%
Short-Term Debt	$ 246,107	253,712
Bank of Communications [Member]
Short-Term Debt [Line Items]
Loan period - Date of Issuance	Jan. 10, 2022
Loan period - Date of maturity	Jan. 25, 2023
Interest rate	17.40%
Short-Term Debt	$ 0	100,508
Jiangnan Rural Commercial Bank [Member]
Short-Term Debt [Line Items]
Loan period - Date of Issuance	May 09, 2022
Loan period - Date of maturity	Mar. 03, 2024
Interest rate	4.79%
Short-Term Debt	$ 376,055	387,675
Jiangnan Rural Commercial Bank [Member]
Short-Term Debt [Line Items]
Loan period - Date of Issuance	Mar. 24, 2022
Loan period - Date of maturity	Mar. 03, 2024
Interest rate	4.79%
Short-Term Debt	$ 877,462	904,575
Bank of America [Member]
Short-Term Debt [Line Items]
Loan period - Date of Issuance	Apr. 28, 2022
Loan period - Date of maturity	Apr. 30, 2024
Short-Term Debt	$ 1,457,242	$ 1,500,000
Bank of America [Member] \| Prime Rate [Member]
Short-Term Debt [Line Items]
Interest rate	0.10%

Equity - Additional Information (Detail) - $ / shares	9 Months Ended
Equity - Additional Information (Detail) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Shares authorized	500,000,000
Common shares authorized	400,000,000	400,000,000
Common stock, par value	$ 0.001	$ 0.001
Description of voting rights of common stock	one vote
Common shares issued	20,000,000	20,000,000
Common shares outstanding	20,000,000	20,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized	100,000,000	100,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Description of voting rights of preferred stock	ten votes
Designated Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized	20,000,000

China Contribution Plan - Additional Information (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Contribution to china contribution plan	$ 38,952	$ 118,261

Unrestricted Net Assets - Schedule of Condensed Financial Information on Financial Position (Detail) - USD ($)

Sep. 30, 2023

Jun. 30, 2023

Dec. 31, 2022

Sep. 30, 2022

Jun. 30, 2022

Dec. 31, 2021

Assets [Abstract]

Cash

$ 90,527

$ 251,100

All other current assets

105,996

111,294

Total current assets

8,080,725

6,593,900

TOTAL ASSETS

15,225,296

14,409,462

Liabilities and Stockholders' Equity

Convertible notes, net, current

313,699

Amounts due to related party

1,161,842

184,060

Total current liabilities

16,825,847

11,988,347

TOTAL LIABILITIES

17,017,644

12,435,723

Stockholders' Equity

Common stock, $0.001 par value, 400,000,000 shares authorized, 20,000,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022

^[1]

20,000

Subscription receivable

(25,000)

Additional paid-in capital

925,000

Retained earnings

(1,614,604)

1,818,630

Accumulated other comprehensive income loss

(1,102,744)

(769,891)

Total stockholders' equity

(1,792,348)

$ 1,846,309

1,973,739

$ 2,122,980

$ 2,242,801

$ (402,997)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

15,225,296

14,409,462

Northann Corp [Member]

Assets [Abstract]

Cash

557

224

All other current assets

Amounts due from subsidiaries

1,154,920

713,500

Total current assets

1,155,477

713,724

All other non-current assets

218,354

Interests in a subsidiary

13,851,465

13,477,384

TOTAL ASSETS

15,225,296

14,409,462

Liabilities and Stockholders' Equity

Convertible notes, net, current

All other current liabilities

Amounts due to subsidiaries

16,825,847

12,122,024

Amounts due to related party

Total current liabilities

16,825,847

12,122,024

Non-current liabilities

191,797

313,699

TOTAL LIABILITIES

17,017,644

12,435,723

Stockholders' Equity

Preferred stock – Series A, $0.001 par value, 100,000,000 shares authorized, 5,000,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022

^[1]

5,000

Common stock, $0.001 par value, 400,000,000 shares authorized, 20,000,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022

^[1]

20,000

Subscription receivable

(25,000)

Additional paid-in capital

925,000

Retained earnings

(1,614,604)

1,818,630

Accumulated other comprehensive income loss

(1,102,744)

(769,891)

Total stockholders' equity

(1,792,348)

1,973,739

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

15,225,296

14,409,462

Northann Corp [Member] | Related Party [Member]

Assets [Abstract]

Amounts due from related party

$ 0

[1]	Retrospectively restated for the effect of 2-for-1 reverse stock split . (Note 17)

Accounts Receivable, Net - Schedule of Accounts Receivable (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Gross accounts receivable	$ 1,453,178	$ 1,428,738
Less: Allowance for credit losses	0	0
Total	$ 1,453,178	$ 1,428,738

Accounts Receivable, Net

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Accounts Receivable, Net

ACCOUNTS RECEIVABLE, NET

Accounts receivable consist of the following:

	September 30, 2023		December 31, 2022
Gross accounts receivable	$	1,453,178	$	1,428,738
Less: Allowance for credit losses		-		-
	$	1,453,178	$	1,428,738

Secured Borrowing Arrangement - Additional Information (Detail) - USD ($)	1 Months Ended
	Jul. 31, 2023	Sep. 30, 2023
Debt Instrument [Line Items]
Debt instrument, face amount		$ 0
Secured Borrowing Arrangement [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 1,000,000
Amount of accounts receivable pledged to secure a debt instrument	1,491,000
Debt instrument, periodic payment	$ 49,700

- Definition

Line 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.

+ References

+ Details

Inventory, Net - Schedule of Inventory, Net (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials and work in progress	$ 3,840,587	$ 3,157,736
Finished goods	1,931,299	1,404,630
Total	5,771,886	4,562,366
less: Impairment	0	0
Inventories, net	$ 5,771,886	$ 4,562,366

Equipment, Net

9 Months Ended

Sep. 30, 2023

Public Utilities, Property, Plant and Equipment [Abstract]

Equipment, Net

EQUIPMENT, NET

Equipment, net consist of the following:

	September 30, 2023		December 31, 2022

Manufacturing equipment	$	8,672,029	$	9,099,231
Office equipment		317,402		155,289
less: Accumulated depreciation		4,133,426		3,728,881
	$	4,856,005	$	5,525,639

Depreciation expenses charged to the consolidated statements of operations for the

nine

months ended September 30, 2023 and for the year ended December 31, 2022 were $650,103 and $7,882,100, respectively.

Other Receivables And Other Current Assets (Tables)

9 Months Ended

Sep. 30, 2023

Other Receivables And Other Current Assets [Abstract]

Schedule Of Other Receivables And Other Current Assets

Other receivables and other current assets consist of the following:

	September 30, 2023		December 31, 2022

Export credit	$	18,224	$	-
Deposit and other assets		87,772		111,294
	$	105,996	$	111,294

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	May 16, 2022
Summary Of Significant Accounting Policies [Line Items]
Revenue from unearned revenue	$ 10	$ 1,470,441
Percentage of taxable income temporarily eliminates net operating loss deductions	80.00%
Unrecognized tax benefits income tax penalties and interest accrued	$ 0		$ 0
Uncertain tax position	0		0
Impairment of long-lived assets	0		0
Debt instrument, face amount	0
Percentage of warrant coverage to purchase common stock				100.00%
Investments	$ 0		$ 0
Convertible Debentures [Member]
Summary Of Significant Accounting Policies [Line Items]
Debt instrument, face amount				$ 1,000,000
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of increase in interest deduction limitations to adjust taxable income	50.00%
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of increase in interest deduction limitations to adjust taxable income	30.00%

Income Taxes

9 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Income Taxes

12.

INCOME TAXES

United States of America

The Coronavirus Aid, Relief and Economy Security (CARES) Act (“the CARES Act, H.R. 748”) was signed into law on 27 March 2020. The CARES Act temporarily eliminates the 80% taxable income limitation (as enacted under the Tax Cuts and Jobs Act of 2017) for NOL deductions for 2018-2020 tax years and reinstated NOL carrybacks for the 2018-2020 tax years. Moreover, the CARES Act also temporarily increases the business interest deduction limitations from 30% to 50% of adjusted taxable income for the 2019 and 2020 taxable year. Lastly, the Tax Act technical correction classifies qualified improvement property as 15-year recovery period, allowing the bonus depreciation deduction to be claimed for such property retroactively as if it was included in the Tax Act at the time of enactment. The Company does not anticipate a material impact on its financial statements as of

September

30, 2023 and December 31, 2022 due to the recent enactment.

Hong Kong

Two-tier Profits Tax Rates

The two-tier profits tax rates system was introduced under the Inland Revenue (Amendment)(No.3) Ordinance 2018 (the “Ordinance”) of Hong Kong became effective for the assessment year 2018/2019. Under the two-tier profit tax rates regime, the profits tax rate for the first HKD 2 million (approximately $257,868) of assessable profits of a corporation will be subject to the lowered tax rate, 8.25% while the remaining assessable profits will be subject to the legacy tax rate, 16.5%. The Ordinance only allows one entity within a group of “connected entities” is eligible for the two-tier tax rate benefit. An entity is a connected entity of another entity if (1) one of them has control over the other; (2) both of them are under the control (more than 50% of the issued share capital) of the same entity; (3) in the case of the first entity being a natural person carrying on a sole proprietorship business-the other entity is the same person carrying on another sole proprietorship business. Since Benchwick is wholly owned and under the control of Northann, it is a connected entity. Under the Ordinance, it is an entity’s election to nominate the entity that will be subject to the two-tier profits tax rates on its profits tax return. The election is irrevocable. The Company elected Benchwick to be subject to the two-tier profits tax rates.

The provision for current income and deferred taxes of Benchwick has been calculated by applying the new tax rate of 8.25%.

PRC

In accordance with the relevant tax laws and regulations of the PRC, a company registered in the PRC is subject to income taxes within the PRC at the applicable tax rate on taxable income. All the PRC subsidiaries that are not entitled to any tax holiday were subject to income tax at a rate of 25% for the

nine

months ended

September

30, 2023 and for the year ended December 31, 2022. According to PRC tax regulations, the PRC net operating loss can generally carry forward for no longer than five years starting from the year subsequent to the year in which the loss was incurred. Carry back of losses is not permitted. If not utilized, the PRC net operating loss will expire in 2025.

The income tax expense was $5,769 and $127,799 for the

nine

months ended

September

30, 2023 and 2022, respectively, related primarily to the Company’s subsidiaries located outside

the U.S. The income before provision for income taxes for the

nine

months ended

September

30, 2023 and 2022 was as follows:

The income tax provision consists of the following components:

	For the three months ended September 30, 2023		For the three months ended September 30, 2022
Current:
Federal	$	-	$	(59,781)
State		-		-
Foreign		-		(6,086 )
Total current	$	-	$	(65,867 )

Deferred:
Federal	$	-	$	-
State		-		-
Foreign		-		-
Total deferred	$	-	$	-
Total income tax expense	$	-	$	(65,867)

	For the nine months ended September 30, 2023		For the nine months ended September 30, 2022
Current:
Federal	$	-	$	27,819
State		5,380		20,227
Foreign		384		13,886
Total current	$	5,764	$	61,932

Deferred:
Federal	$	-	$	-
State		-		-
Foreign		-		-
Total deferred	$	-	$	-
Total income tax expense	$	5,764	$	61,932

A reconciliation between the Company’s actual provision for income taxes and the provision at the United States statutory rate is as follow:

	For the three months ended September 30, 2023			For the three months ended September 30, 2022
Income before income tax expense	$	(2,921,613	)	$	433,433
Computed tax benefit with statutory tax rate		29.84	%		29.84	%
Income tax expense computed at statutory income tax rate		(871,810	)		129,336
Impact of different tax rates in other jurisdictions		812,261			(151,938)
Tax effect of non-deductible expenses		59,549			(43,265)
Total income tax expense	$	-		$	(65,867)

	For the nine months ended September 30, 2023			For the nine months ended September 30, 2022
Income before income tax expense	$	(3,427,470	)	$	296,010
Computed tax benefit with statutory tax rate		29.84	%		29.84	%
Income tax expense computed at statutory income tax rate		(1,022,757	)		88,329
Impact of different tax rates in other jurisdictions		710,647			(61,028)
Tax effect of non-deductible expenses		317,874			34,631
Total income tax expense	$	5,764		$	61,932

The effective tax rates were

nil and 15.2%

for the

three

months ended September 30, 2023 and 2022, respectively

, and

(0.2)% and 20.9% for the nine months ended September 30, 2023 and 2022, respectively.

Uncertain tax positions

The Company did not have any uncertain tax positions during the

nine

months ended September

30, 2023 or during

the

years ended December 31, 2022.

The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by the respective jurisdictions, where applicable. The statute of limitations for the tax returns varies by jurisdictions.

Our policy is to include interest and penalty charges related to uncertain tax liabilities as necessary in the provision for income taxes

, if any.

The statute of limitations for the Internal Revenue Services to assess the income tax returns on a taxpayer expires three years from the due date of the profits tax return or the date on which it was filed, whichever is later.

In accordance with the Hong Kong profits tax regulations, a tax assessment by the IRD may be initiated within six years after the relevant year of assessment, but extendable to 10 years in the case of potential willful underpayment or evasion.

In accordance with PRC Tax Administration Law on the Levying and Collection of Taxes, the PRC tax authorities generally have up to five years to assess underpaid tax plus penalties and interest for PRC entities’ tax filings. In the case of tax evasion, which is not clearly defined in the law, there is no limitation on the tax years open for investigation. Accordingly, the PRC entities remain subject to examination by the tax authorities based on the above.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Inventory, Net (Tables)

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

Schedule of Inventory, Net

Inventories, net, consist of the following:

	September 30, 2023		December 31, 2022
Raw materials and work in progress	$	3,840,587	$	3,157,736
Finished goods		1,931,299		1,404,630
Total	$	5,771,886	$	4,562,366
less: Impairment		-		-
Inventories, net	$	5,771,886	$	4,562,366

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Basis of Presentation and Principles of Consolidation

The consolidated financial statements as of

nine

Use of Estimates

Revenue Recognition

Practical expedients and exemption

The Company has not occurred any costs to obtain contracts and does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less.

sheets. $10 and $1,470,441 was recognized as revenue from unearned revenue during the nine

months ended

September

30, 2023 and 2022, respectively.

Taxation

The Coronavirus Aid, Relief and Economy Security Act (“the CARES Act”) was signed into law on March 27, 2020. The CARES Act temporarily eliminates the

30, 2023 and as of December 31, 2022 due to the recent enactment.

The Company did not accrue any liability, interest or penalties related to uncertain tax positions in the provision for income taxes line of the consolidated statements of operations for the

nine

months ended

September

30, 2023 and for the year ended December 31, 2022. The Company had no uncertain tax position for the

nine

months ended

September

30, 2023 and for the years ended December 31, 2022.

Foreign Currency and Foreign Currency Translation

The consolidated financial statements are presented in U.S. dollars. Assets and liabilities are translated into U.S. dollars at the current exchange rate

translated using the historical exchange rates used

translate each period’s income statement. Differences resulting

from

translating functional currencies to the reporting currency are recorded in accumulated

other

comprehensive income

the consolidated balance sheets.

Translation of amounts from RMB and HKD into U.S. dollars has been made at the following exchange rates:

Balance sheet items, except for equity accounts
September 30, 2023	RMB7.1798 to $1	HKD7.8245 to $1
September 30, 2022	RMB7.0998 to $1	HKD7.8499 to $1

Income statement and cash flows items
For the nine months ended September 30, 2023	RMB7.0148 to $1	HKD7.8334 to $1
For the nine months ended September 30, 2022	RMB6.6068 to $1	HKD7.8345 to $1

Cash

Cash consist of cash on hand and at banks and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturities of three months or less when purchased.

Accounts Receivable, Net

Long-Lived Assets

Long-lived assets consist primarily of equipment and intangible assets.

Equipment

Equipment is recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

		Estimated useful lives (years)
Office and computer equipment			3-5

Expenditure for maintenance and repairs is expensed as incurred.

Land Use Rights, Net

The estimated useful lives of the Company’s land use rights are as listed below:

		Estimated useful lives (years)
Land use right			20

Impairment of Long-lived Assets

Net earnings per share of common stock

computed by dividing net (loss) income by the weighted average number of shares of common stock outstanding during the period.

	Three Months Ended
	September 30,
	2023			2022
	(Unaudited)
Net ( loss ) income	$	(2,921,613	)	$	499,300

Weighted average number of shares of common stock outstanding - basic*		20,000,000			20,000,000

Add: potentially dilutive effect of shares issuable upon conversion of notes		-			-
Add: potentially dilutive effect of shares issuable upon exercise of warrants		-			-

Weighted average number of shares of common stock outstanding - diluted*		20,000,000			20,000,000

Basic and diluted ( loss ) income per share*	$	(0.15	)	$	0.02

	Nine Months Ended
	September 30,
	2023			2022
	(Unaudited)
Net ( loss ) income	$	(3,433,234	)	$	234,077

Weighted average number of shares of common stock outstanding - basic*		20,000,000			20,000,000

Add: potentially dilutive effect of shares issuable upon conversion of notes		-			-
Add: potentially dilutive effect of shares issuable upon exercise of warrants		-			-

Weighted average number of shares of common stock outstanding - diluted*		20,000,000			20,000,000

Basic and diluted ( loss ) income per share*	$	(0.17	)	$	0.01

Retrospectively restated for the effect of 2-for-1 reverse stock split. (Note 17)

$1,000,000

(the “Convertible Debentures”) that are convertible into shares of common stock of Northann (the “Conversion Shares”) with a

100%

Segments

Shipping and Handling Costs

Fair Value of Financial Instruments

Level 1 – observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 – include other inputs that are directly or indirectly observable in the market place.

Level 3 – unobservable inputs which are supported by little or no market activity.

As of September 30, 2023 and December 31, 2022, the Company had no investments in financial instruments.

Leases

Recent Accounting Pronouncements

Recently Adopted Accounting Standards

Accounting Pronouncements Issued But Not Yet Adopted

Unrestricted Net Assets - Condensed Financial Information on Cash Flows (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Condensed Financial Information on Cash Flows [Line Items]
Cash used in operating activities	$ (1,447,563)	$ (5,220,616)
Cash (used in) provided by investing activities	(7,642)	282,633
Cash provided by financing activities	1,291,788	1,843,913
Effect of exchange rates on cash	2,844	1,455,979
Net cash flows	(160,573)	(713,091)
Cash at beginning of year	251,100	748,814
Cash at end of year	90,527	35,723
Northann Corp [Member]
Condensed Financial Information on Cash Flows [Line Items]
Cash used in operating activities	333	(5,220,616)
Cash (used in) provided by investing activities	0	282,633
Cash provided by financing activities	0	2,768,913
Effect of exchange rates on cash	0	1,455,979
Net cash flows	333	(713,091)
Cash at beginning of year	224	748,814
Cash at end of year	$ 557	$ 35,722

Land Use Rights, Net (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Land Use Rights, Net

	September 30, 2023		December 31, 2022

Land use right	$	1,128,371	$	1,162,205
less: Accumulated amortization		104,935		89,790
	$	1,023,436	$	1,072,415

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Common stock, par value	$ 0.001	$ 0.001
Common shares authorized	400,000,000	400,000,000
Common shares issued	20,000,000	20,000,000
Common shares outstanding	20,000,000	20,000,000
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred shares authorized	100,000,000	100,000,000
Preferred shares issued	5,000,000	5,000,000
Preferred shares outstanding	5,000,000	5,000,000

Unrestricted Net Assets

9 Months Ended

Sep. 30, 2023

Restrictions for Consolidated and Unconsolidated Subsidiaries [Abstract]

Unrestricted Net Assets

UNRESTRICTED NET ASSETS

The following presents condensed financial information of Northann Corp:

Condensed Financial Information on Financial Position

	As of September 30,			As of December 31,
	2023			2022
	(Unaudited)
Cash		557			224
All other current assets		-			-
Amounts due from subsidiaries		1,154,920			713,500
Amounts due from related party		-			-
Total current assets		1,155,477			713,724
All other non-current assets		218,354			218,354
Interests in a subsidiary		13,851,465			13,477,384
Total Assets		15,225,296			14,409,462

Liabilities and Stockholders’ Equity		-
Convertible notes, net, current		-
All other current liabilities		-			-
Amounts due to subsidiaries		16,825,847			12,122,024
Amounts due to related party		-			-
Total current liabilities		16,825,847			12,122,024
Non-current liabilities		191,797			313,699
Total Liabilities		17,017,644			12,435,723

Stockholders’ Equity
Preferred stock – Series A, $0.001 par value, 100,000,000 shares authorized, 5,000,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022*		5,000			5,000
Common stock, $0.001 par value, 400,000,000 shares authorized, 20,000,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022*		20,000			20,000
Subscription receivable		(25,000	)		(25,000	)
Additional paid-in capital		925,000			925,000
Retained earnings		(1,614,604	)		1,818,630
Accumulated other comprehensive income loss		(1,102,744	)		(769,891	)
Total Stockholders’ Equity		(1,792,348	)		1,973,739
Total Liabilities and Stockholders’ Equity		15,225,296			14,409,462

Retrospectively restated for the effect of 2-for-1 reverse stock split . (Note 17)

Condensed Financial Information on Results of Operations

	For the nine months ended September 30,			For the nine months ended September 30,
	2023			2022
	(Unaudited)
Revenue		-			-
Cost or revenues		-			-
Operating expenses		819,446			-
Income taxes		-			-
Loss – Parent only		(819,446	)		-
Income (loss) – Subsidiaries with unrestricted net assets		(2,217,332	)		1,382,661
(Loss) income – Subsidiaries with restricted net assets		(396,456	)		(1,148,584	)
Net ( loss ) income – Consolidated		(3,433,234	)		234,077

Condensed Financial Information on Cash Flows

	For the nine months ended September 30,		For the nine months ended September 30,
	2023		2022
	(Unaudited)
Cash used in operating activities		333		(5,220,616	)
Cash (used in) provided by investing activities		-		282,633
Cash provided by financing activities		-		2,768,913
Effect of exchange rates on cash		-		1,455,979
Net cash flows		333		(713,091	)
Beginning cash balance		224		748,814
Ending cash balance		557		35,722

(i)

Basis of presentation

The condensed financial information reflects the accounts of the Company. The condensed financial information should be read in connection with the consolidated financial statements and notes thereto. The condensed financial information is presented as if the incorporation of the Company were in effect since January 1, 2020, and throughout the

nine

months

ended September 30, 2023.

(ii)

Restricted Net Assets

Schedule I of Rule 5-04 of Regulation S-X requires the condensed financial information of registrant shall be filed when the restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. For purposes of the above test, restricted net assets of consolidated subsidiaries shall mean that amount of the registrant’s proportionate share of net assets of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party (i.e., lender, regulatory agency, foreign government, etc.). The Company’s only assets are its equity interests in its subsidiaries. Unrestricted net assets are held in the Company’s subsidiaries located in the U.S. and Hong Kong. The Company does maintain substantial assets and operating subsidiaries in China; therefore, the ability for operating subsidiaries to pay dividends or transfer assets to the Company may be restricted due to the foreign exchange control policies and availability of cash balances of the Chinese operating subsidiaries.

As of September 30, 2023 and December 31, 2022, there were no material contingencies, significant provisions of long term obligations, mandatory dividend or redemption requirements of redeemable stocks or guarantees of the Company, except for those which have been separately disclosed in the Consolidated Financial Statements, if any.

Operating Lease - Schedule of Leases by Balance Sheet Location (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Assets
Operating lease right-of-use assets	$ 94,992	$ 18,240
Liabilities
Operating lease liability - current	(31,024)	18,240
Operating lease liability - non-current	(63,968)	0
Total lease liabilities	$ (94,992)	$ 18,240

Balances with Related Party (Tables)

9 Months Ended

Sep. 30, 2023

Schedule of Borrowing Transactions

The following table summarizes borrowing transactions with the Company’s related party:

Accounts	Name of Related Party	Note	September 30, 2023		December 31, 2022

Amount due from related party	Lin Li, Chief Executive Officer and Chairman of the Board		$	-	$	-

Amount due to related party	Lin Li, Chief Executive Officer and Chairman of the Board		$	1,161,842	$	184,060

Concentrations and Credit Risk

9 Months Ended

Sep. 30, 2023

Risks and Uncertainties [Abstract]

Concentrations and Credit Risk

15.

CONCENTRATIONS AND CREDIT RISK

(a)

Concentrations

During the

three

months ended

September

30, 2023, one customer accounted for 59.16% of the Company’s revenues. During the

three

months ended

September

30, 2022,

two

customer

accounted for

46.26

% of the Company’s revenues. No other customer accounts for more than 10%

of the Company’s revenue for the

three

months ended

September

30, 2023 and 2022.

During the

nine

months ended

September 30

, 2023, one customer accounted for 84.30% of the Company’s revenues. During the

nine

months ended

September 30

, 2022, two customers accounted for 68.80% of the Company’s revenues. No other customer accounts for more than 10% of the Company’s revenue for the

nine

months ended

September 30

, 2023 and 2022.

As of

September 30, 2023, two customers accounted for 79.02

% of the Company’s accounts receivable. As of

September 30

, 2022,

two

customers accounted for

46.16

% of the Company’s accounts receivable. No other customer accounts for more than 10% of the Company’s accounts receivable for the

nine

months ended

September 30

, 2023 and 2022.

During the

three months ended September 30, 2023, five suppliers accounted for a total of 73.00

% of the Company’s cost of revenues. During the

three months ended September 30, 2022, five suppliers accounted for a total of 38.00

% of the Company’s cost of revenues. No other supplier accounts for over 10% of the Company’s cost of revenues.

During the

nine

months ended

September 30, 2023, five suppliers accounted for a total of 75.03

% of the Company’s cost of revenues. During the

nine

months ended

September 30, 2022, five suppliers accounted for a total of 39.00

% of the Company’s cost of revenues. No other supplier accounts for over 10% of the Company’s cost of revenues.

As of

September 30

, 2023,

supplier accounted for 10% of the Company’s accounts payable. As of

September 30,

2022

, one supplier accounted for 11.20

% of the Company’s accounts payable. No other supplier accounts for over 10% of the Company’s accounts payable.

(b)

Credit risk

Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash. As of September 30, 2023 and December 31, 2022, substantially all of the Company’s cash were held by major financial institutions located in the PRC, Hong Kong, and the United States, which management believes are of high credit quality. Deposits in the United States up to $250,000 are insured by the Federal Depository Insurance Corporation.

For the credit risk related to trade accounts receivable, the Company performs ongoing credit evaluations of its customers and, if necessary, maintains reserves for potential credit losses. Historically, such losses have been within management’s expectations.

(c)

Tax risk

There is the potential risk that the Company may be subject to significant taxes and related penalties owed to the PRC government. This risk arises from the Company’s collection of proceeds from the sales of its products in the normal course, by itself, or via its subsidiaries located in the U.S. or Hong Kong, and whereby the remittance made to the Company’s PRC subsidiaries may not be in the exact amounts reported to the PRC customs authority in connection with the application for export credit refunds which have already been refunded to the Company by the PRC government on the assumption that Company will fully remit the amounts indicated in its application. Management is unable to reliably estimate the amount due or determine if it is probable that the PRC government will make efforts to recover the tax credit refunds already paid to the Company and if there would be any related penalties; however, if the PRC government were to take actions to recover such export tax credit refunds, the Company may be materially adversely affected or may be forced to cease operations.

Unrestricted Net Assets - Schedule of Condensed Financial Information on Financial Position (Parenthetical) (Detail) - $ / shares	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Condensed Financial Information on Financial Position [Line Items]
Common stock, par value	$ 0.001	$ 0.001
Common shares authorized	400,000,000	400,000,000
Common shares issued	20,000,000	20,000,000
Common shares outstanding	20,000,000	20,000,000
Stockholders equity reverse stock split	2-for-1
Northann Corp [Member]
Condensed Financial Information on Financial Position [Line Items]
Stockholders equity reverse stock split	2-for-1
Northann Corp [Member] \| Common Stock [Member]
Condensed Financial Information on Financial Position [Line Items]
Common stock, par value	$ 0.001	$ 0.001
Common shares authorized	400,000,000	400,000,000
Common shares issued	20,000,000	20,000,000
Common shares outstanding	20,000,000	20,000,000
Series A Preferred Stock [Member]
Condensed Financial Information on Financial Position [Line Items]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred shares authorized	100,000,000	100,000,000
Preferred shares issued	5,000,000	5,000,000
Preferred shares outstanding	5,000,000	5,000,000
Series A Preferred Stock [Member] \| Northann Corp [Member]
Condensed Financial Information on Financial Position [Line Items]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred shares authorized	100,000,000	100,000,000
Preferred shares issued	5,000,000	5,000,000
Preferred shares outstanding	5,000,000	5,000,000

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of Property Plant and Equipment (Detail) - Office And Computer Equipment [Member]	Sep. 30, 2023
Maximum [Member]
Schedule Of Estimated Useful Lives Of Property Plant And Equipment [Line Items]
Office and computer equipment	5 years
Minimum [Member]
Schedule Of Estimated Useful Lives Of Property Plant And Equipment [Line Items]
Office and computer equipment	3 years

Subsequent Event

9 Months Ended

Sep. 30, 2023

Subsequent Events [Abstract]

Subsequent Event

SUBSEQUENT EVENTS

On October 23, 2023, the Company consummated the initial public offering (the “IPO”) of

1,200,000

shares of common stock, par value $

0.001

per share, (the “Common Stock”) at an offering price of $

5.00

per share (the “Public Offering Price”), generating gross proceeds of $

6,000,000

. On October 25, 2023, the underwriters of the IPO fully exercised the over-allotment option that we granted to them in the IPO and purchased additional

180,000

shares of Common Stock at the Public Offering Price (the “Over-Allotment Option”). The closing of the Over-Allotment Option took place on October 26, 2023.

The Company also issued warrants to the Representative and its affiliates (the “Representative’s Warrants”) to purchase up

27,000

shares of Common Stock at an exercise price of $6.25 per share, subject to adjustment as set forth in the Representative’s Warrants, exercisable

from April 23, 2024 and valid until

October 19, 2028.

The securities in the IPO, including the exercise by the underwriters of the Over-Allotment Option were offered and sold pursuant to the Company’s Registration Statement on Form S-1, as amended (File No. 333-273246), originally filed with the Securities and Exchange Commission (the “Commission”) on July

14, 2023

and declared effective by the Commission on September 29, 2023. The Common Stock commenced trading on NYSE American on October 19, 2023 under the symbol “NCL.” The closing of the Offering took place on October 23, 2023.

The total gross

proceeds from the Offering were $

6,000,000

before

deducting underwriting discounts and other offering expenses associated with the Offering payable by the Company.

Operating Lease - Schedule of Operating Lease Liabilities and Future Minimum Lease Payments (Detail)	Sep. 30, 2023 USD ($)
Leases [Abstract]
12 months ending December 31,2023	$ 8,767
2024	35,069
2025	35,069
2026	23,379
Total lease payments	102,284
Less: interest	(7,292)
Present value of lease payments	$ 94,992

Balances with Related Party

9 Months Ended

Sep. 30, 2023

Balances with Related Party

BALANCES WITH RELATED PARTY

Related party transactions

During the year ended December 31, 2022 and the

nine

months ended September 30, 2023, one of the Company’s related parties provided working capital to support the Company’s operations when needed. The borrowings were unsecured, due on demand, and interest free. The following table summarizes borrowing transactions with the Company’s related party:

Related party balances

Accounts	Name of Related Party	Note	September 30, 2023		December 31, 2022

Amount due from related party	Lin Li, Chief Executive Officer and Chairman of the Board		$	-	$	-

Amount due to related party	Lin Li, Chief Executive Officer and Chairman of the Board		$	1,161,842	$	184,060

All the above balances are due on demand, interest-free and unsecured. The Company used the funds for its operations.

- Definition

The 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Operating Lease

9 Months Ended

Sep. 30, 2023

Lessee Disclosure [Abstract]

Operating Lease

14.

OPERATING LEASE

The Company has operating leases for its office facilities. The lease is located at 9820 Dino Drive, Suite 110, Elk Grove, California, 95624, which consist of approximately 3,653 square meters. The Company’s leases have remaining terms of approximately 37 months for a lease term commencing on August 1, 2020 and ending on August 31, 2023. The lease deposit is $9,030, with a rent-free period from August 1, 2020 to August 31, 2020. Leases with an initial term of 12 months or less are not recorded on the balance sheet; the Company recognizes lease expense for these leases on a straight-line basis over the lease term. The Company does not separate non-lease components from the lease components to which they relate, and instead accounts for each separate lease and non-lease component associated with that lease component

a single lease component for all underlying asset classes.

The following table provides a summary of leases by balance sheet location as of

September

30, 2023 and December 31, 2022:

Assets/liabilities	September 30, 2023			December 31, 2022
Assets
Operating lease right-of-use assets	$	94,992		$	18,240

Liabilities
Operating lease liability - current	$	(31,024	)	$	18,240
Operating lease liability - non-current		(63,968	)		-
Total lease liabilities	$	(94,992	)	$	18,240

The operating lease expenses for the

nine

months ende

d September

30, 2023 and for the year ended December 31, 2022 were as follows:

Lease Cost		Classification				September 30, 2023				December 31, 2022
Operating lease expense		General and administrative expenses				$	21,506			$	27,340

Maturities of operating lease liabilities as of

September

30, 2023 were as follows:

Maturity of Lease Liabilities	Operating Leases
12 months ending December 31,2023		8,767
2024	$	35,069
2025		35,069
2026		23,379
Total lease payments	$	102,284
Less: interest		(7,292	)
Present value of lease payments	$	94,992

Lease liabilities include lease and non-lease components such as management fee.

Future minimum lease payments, which do not include the non-lease components, as of

September

30, 2023 were as follows:

12 months ending December 31,2023		8,767
2024	$	35,069
2025		35,069
2026		23,379
Total lease payments	$	102,284

Lease Term and Discount Rate	September 30, 2023			December 31, 2022
Weighted-average remaining lease term (years)
Operating leases		2 . 92			0.67

Weighted-average discount rate (%)
Operating leases		5	%		5	%

Convertible Notes - Additional Information (Detail)	9 Months Ended
Convertible Notes - Additional Information (Detail)	Sep. 30, 2023 USD ($) $ / shares shares	Oct. 19, 2023 USD ($)	May 16, 2022 USD ($) $ / shares
Debt Instrument [Line Items]
Face amount of debt instrument at time of issuance	$ 0
Debt instrument, convertible, beneficial conversion feature	$ 672,761
Convertible notes payable		$ 1,950,000
Convertible Debentures Detachable Warrants [Member]
Debt Instrument [Line Items]
Exercise price per share or per unit of warrants or rights outstanding \| $ / shares			$ 7
Warrant fair value \| $ / shares	$ 1.21
Warrants and rights outstanding \| shares	347,171
Number of common stock into which the class of warrant or right may be converted \| shares	285,714
Warrants and rights outstanding, term	5 years
Convertible Debentures Detachable Warrants [Member] \| Measurement Input, Strike Price [Member]
Debt Instrument [Line Items]
Value of input used to measure warrant liability	7
Convertible Debentures Detachable Warrants [Member] \| Measurement Input, Share Price [Member]
Debt Instrument [Line Items]
Value of input used to measure warrant liability	10
Convertible Debentures Detachable Warrants [Member] \| Measurement Input, Price Volatility [Member]
Debt Instrument [Line Items]
Value of input used to measure warrant liability	10
Convertible Debentures Detachable Warrants [Member] \| Measurement Input, Annualized Dividend Rate [Member]
Debt Instrument [Line Items]
Value of input used to measure warrant liability	1.7
Convertible Debentures Detachable Warrants [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Debt Instrument [Line Items]
Value of input used to measure warrant liability	3.789
Convertible Debentures [Member]
Debt Instrument [Line Items]
Face amount of debt instrument at time of issuance			$ 1,000,000
Percentage of warrant coverage			100.00%
Debt instrument, convertible, conversion price \| $ / shares			$ 7
Debt instrument, interest rate, stated percentage			7.00%

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of The Company's Land Use Rights (Detail)	Sep. 30, 2023
Use Rights [Member]
Schedule Of Estimated Useful Lives Of Finite Lived Intangible Assets [Line Items]
Land use right	20 years

Other Receivables And Other Current Assets

9 Months Ended

Sep. 30, 2023

Other Receivables And Other Current Assets [Abstract]

Other Receivables And Other Current Assets

OTHER RECEIVABLES AND OTHER CURRENT ASSETS

Other receivables and other current assets consist of the following:

	September 30, 2023		December 31, 2022

Export credit	$	18,224	$	-
Deposit and other assets		87,772		111,294
	$	105,996	$	111,294

Operating Lease (Tables)

9 Months Ended

Sep. 30, 2023

Lessee Disclosure [Abstract]

Schedule of Leases by Balance Sheet Location

The following table provides a summary of leases by balance sheet location as of

September

30, 2023 and December 31, 2022:

Assets/liabilities	September 30, 2023			December 31, 2022
Assets
Operating lease right-of-use assets	$	94,992		$	18,240

Liabilities
Operating lease liability - current	$	(31,024	)	$	18,240
Operating lease liability - non-current		(63,968	)		-
Total lease liabilities	$	(94,992	)	$	18,240

Schedule of Operating Lease Expenses

The operating lease expenses for the

nine

months ende

d September

30, 2023 and for the year ended December 31, 2022 were as follows:

Lease Cost		Classification				September 30, 2023				December 31, 2022
Operating lease expense		General and administrative expenses				$	21,506			$	27,340

Schedule of Operating Lease Liabilities and Future Minimum Lease Payments

Maturities of operating lease liabilities as of

September

30, 2023 were as follows:

Maturity of Lease Liabilities	Operating Leases
12 months ending December 31,2023		8,767
2024	$	35,069
2025		35,069
2026		23,379
Total lease payments	$	102,284
Less: interest		(7,292	)
Present value of lease payments	$	94,992

Lease liabilities include lease and non-lease components such as management fee.

Future minimum lease payments, which do not include the non-lease components, as of

September

30, 2023 were as follows:

12 months ending December 31,2023		8,767
2024	$	35,069
2025		35,069
2026		23,379
Total lease payments	$	102,284

Schedule of Lease Term and Discount Rate

Lease Term and Discount Rate	September 30, 2023			December 31, 2022
Weighted-average remaining lease term (years)
Operating leases		2 . 92			0.67

Weighted-average discount rate (%)
Operating leases		5	%		5	%

Bank Borrowings - Additional Information (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Short-term loans	$ 5,226,747	$ 5,488,757
Interest rate	4.65%	5.87%

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2023	Nov. 17, 2023
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity File Number	001-41816
Entity Registrant Name	NORTHANN CORP.
Entity Central Index Key	0001923780
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	88-1513509
Entity Address, Address Line One	c/o Northann Distribution Center Inc.
Entity Address, Address Line Two	9820 Dino Drive, Suite 110
Entity Address, City or Town	Elk Grove
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95624
City Area Code	916
Local Phone Number	573 3803
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	NCL
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		21,380,000

Operating Lease - Schedule of Operating Lease Expenses (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Lease, Cost [Abstract]
Operating lease expense	$ 21,506	$ 27,340

Accounts Receivable, Net (Tables)

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Schedule of Accounts Receivable

Accounts receivable consist of the following:

	September 30, 2023		December 31, 2022
Gross accounts receivable	$	1,453,178	$	1,428,738
Less: Allowance for credit losses		-		-
	$	1,453,178	$	1,428,738

Unrestricted Net Assets (Tables)

9 Months Ended

Sep. 30, 2023

Restrictions for Consolidated and Unconsolidated Subsidiaries [Abstract]

Schedule of Condensed Financial Information on Financial Position

Condensed Financial Information on Financial Position

	As of September 30,			As of December 31,
	2023			2022
	(Unaudited)
Cash		557			224
All other current assets		-			-
Amounts due from subsidiaries		1,154,920			713,500
Amounts due from related party		-			-
Total current assets		1,155,477			713,724
All other non-current assets		218,354			218,354
Interests in a subsidiary		13,851,465			13,477,384
Total Assets		15,225,296			14,409,462

Liabilities and Stockholders’ Equity		-
Convertible notes, net, current		-
All other current liabilities		-			-
Amounts due to subsidiaries		16,825,847			12,122,024
Amounts due to related party		-			-
Total current liabilities		16,825,847			12,122,024
Non-current liabilities		191,797			313,699
Total Liabilities		17,017,644			12,435,723

Stockholders’ Equity
Preferred stock – Series A, $0.001 par value, 100,000,000 shares authorized, 5,000,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022*		5,000			5,000
Common stock, $0.001 par value, 400,000,000 shares authorized, 20,000,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022*		20,000			20,000
Subscription receivable		(25,000	)		(25,000	)
Additional paid-in capital		925,000			925,000
Retained earnings		(1,614,604	)		1,818,630
Accumulated other comprehensive income loss		(1,102,744	)		(769,891	)
Total Stockholders’ Equity		(1,792,348	)		1,973,739
Total Liabilities and Stockholders’ Equity		15,225,296			14,409,462

Retrospectively restated for the effect of 2-for-1 reverse stock split . (Note 17)

Schedule of Condensed Financial Information on Results of Operations

Condensed Financial Information on Results of Operations

	For the nine months ended September 30,			For the nine months ended September 30,
	2023			2022
	(Unaudited)
Revenue		-			-
Cost or revenues		-			-
Operating expenses		819,446			-
Income taxes		-			-
Loss – Parent only		(819,446	)		-
Income (loss) – Subsidiaries with unrestricted net assets		(2,217,332	)		1,382,661
(Loss) income – Subsidiaries with restricted net assets		(396,456	)		(1,148,584	)
Net ( loss ) income – Consolidated		(3,433,234	)		234,077

Schedule of Condensed Financial Information on Cash Flows

Condensed Financial Information on Cash Flows

	For the nine months ended September 30,		For the nine months ended September 30,
	2023		2022
	(Unaudited)
Cash used in operating activities		333		(5,220,616	)
Cash (used in) provided by investing activities		-		282,633
Cash provided by financing activities		-		2,768,913
Effect of exchange rates on cash		-		1,455,979
Net cash flows		333		(713,091	)
Beginning cash balance		224		748,814
Ending cash balance		557		35,722

China Contribution Plan

9 Months Ended

Sep. 30, 2023

Retirement Benefits [Abstract]

China Contribution Plan

13.

CHINA CONTRIBUTION PLAN

The Company participates in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical and other welfare benefits are provided to employees. Chinese labor regulations require the Company to pay to the local labor bureau a monthly contribution at a stated contribution rate based on the monthly compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the Company has no further commitments beyond their monthly contributions. For the

nine

months ended

September

30, 2023 and for the year ended December 31, 2022, the Company contributed a total of $38,952 and $118,261, respectively, to these funds.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (q)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org//715/tableOfContent

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
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-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Capital Commitments - Additional Information (Detail) $ in Millions	Jul. 26, 2021 USD ($)
Other Commitments [Abstract]
Capital commitments	$ 10

Operating Lease - Schedule of Lease Term and Discount Rate (Detail)	Sep. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating leases	2 years 11 months 1 day	8 months 1 day
Operating leases	5.00%	5.00%

Stock Split

9 Months Ended

Sep. 30, 2023

Disclosure Of The Reverse Stock Split Arrangement [Abstract]

Stock Split

17.	S TOCK SPLT

Effective on July 6, 2023, the Company implemented a

2-for-1

reverse stock split of the issued and outstanding shares. Under the reverse split, every two shares of outstanding shares issued and outstanding were automatically converted into one share of ordinary share, with a par value of US$

0.001

each. Except as otherwise indicated, all information in the consolidated financial statements concerning share and per share data gives retroactive effect to the

2-for-1

reverse stock split. The total number of outstanding common shares immediately before the reverse split was

40,000,000

and immediately after the reverse split was

20,000,000

. The total number of outstanding preferred shares immediately before the reverse split was

10,000,000

and immediately after the reverse split was

5,000,000

Summary of Significant Accounting Policies - Schedule of Translation of Amounts Exchange Rates (Detail)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Foreign Currency Translation Rate [Line Items]
Foreign currency exchange rate, translation	1	1
Foreign current translation rate income and expenses	1	1
CNY [Member]
Foreign Currency Translation Rate [Line Items]
Foreign currency exchange rate, translation	7.1798	7.0998
Foreign current translation rate income and expenses	7.0148	6.6068
HKD [Member]
Foreign Currency Translation Rate [Line Items]
Foreign currency exchange rate, translation	7.8245	7.8499
Foreign current translation rate income and expenses	7.8334	7.8345

Equipment, Net - Schedule of Equipment, Net (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
less: Accumulated depreciation	$ 4,133,426	$ 3,728,881
Total	4,856,005	5,525,639
Manufacturing Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	8,672,029	9,099,231
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 317,402	$ 155,289

Income Taxes - Schedule of Income Tax Provision (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Current:
Federal	$ 0	$ (59,781)		$ 27,819
State			$ 5,380	20,227
Foreign		(6,086)	384	13,886
Total current	0	(65,867)	5,764	61,932
Deferred:
Federal			0
State			0
Foreign			0
Total deferred	0	0	0	0
Total income tax expense	$ 0	$ (65,867)	$ 5,764	$ 61,932

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)

3 Months Ended

9 Months Ended

Sep. 30, 2023

Sep. 30, 2022

Sep. 30, 2023

Sep. 30, 2022

REVENUES

$ 2,160,258

$ 5,480,966

$ 9,436,881

$ 19,807,551

COST OF REVENUES

3,423,295

2,615,972

8,547,213

14,851,873

GROSS PROFIT

(1,263,037)

2,864,994

889,668

4,955,678

OPERATING EXPENSES

Selling expenses

193,236

253,484

538,672

822,082

General and administrative expenses

354,902

1,510,515

1,094,228

2,061,898

Research and development expenses

99,161

383,289

609,476

1,299,301

Total operating expenses

647,299

2,147,288

2,242,376

4,183,281

INCOME FROM OPERATIONS

(1,910,336)

717,706

(1,352,708)

772,397

OTHER INCOME (EXPENSE)

Interest expense

(20,685)

(125,057)

(439,142)

(264,217)

Amortization of debt discounts

(223,566)

(645,576)

(285,210)

Other income

134

4,056

681

12,840

Other expenses

(990,725)

60,293

(990,725)

60,200

Total other income (expenses), net

(1,011,276)

(284,274)

(2,074,763)

(476,387)

INCOME BEFORE TAXES

(2,921,613)

433,433

(3,427,470)

296,010

Income tax expense

65,867

(5,764)

(61,932)

NET (LOSS) INCOME

(2,921,613)

499,300

(3,433,234)

234,077

Other comprehensive income:

Foreign currency translation adjustment

(717,044)

(2,422,834)

(332,853)

(436,812)

Total comprehensive (loss) income

$ (3,638,657)

$ (1,923,534)

$ (3,766,087)

$ (202,735)

Basic earnings per share

^[1]

$ (0.15)

$ 0.02

$ (0.17)

$ 0.01

Diluted earnings per share

^[1]

$ (0.15)

$ 0.02

$ (0.17)

$ 0.01

Weighted average number of shares of common stock outstanding – basic

^[1]

20,000,000

Weighted average number of shares of common stock outstanding – diluted

^[1]

20,000,000

[1]	Retrospectively restated for the effect of 2-for-1 reverse stock split . (Note 17)

Operating Lease - Additional Information (Detail)	9 Months Ended
Operating Lease - Additional Information (Detail)	Sep. 30, 2023 USD ($) m²
Lessee Disclosure [Abstract]
Area of a real estate property \| m²	3,653
Term of lessee's operating lease	37 months
Lease expiration date	Aug. 31, 2023
Lease deposit \| $	$ 9,030