v3.24.3
Condensed Consolidated Statements of Financial Position - USD ($)
Jun. 30, 2024
Dec. 31, 2023
Dec. 31, 2022
Current Assets      
Cash and cash equivalents $ 667,288 $ 476,715 $ 196,627
Trade receivables, net 9,422,256 4,176,766 697,999
Other current financial assets 53,338 73,284 1,035,930
Prepayments and other short-term assets 1,681,393 1,169,395 1,520,917
Inventories, net 3,826,387 4,745,931 5,714,352
Prepaid income tax 507 45 749
Current Assets 15,651,169 10,642,136 9,166,574
Non-current Assets      
Long-term trade receivables 870,733 0 0
Non-current financial assets 101,080 107,862 107,890
Investments and accounted for using the equity method 0 0 2,777,515
Property, plant and equipment, net 9,485,485 10,486,478 11,055,170
Intangible assets, net 57,049 93,832 6,039,521
Deposits 160,973 186,573 4,515,581
Deferred income tax assets 0 0 2,961,847
Non-current Assets 10,675,320 10,874,745 27,457,524
Total assets 26,326,489 21,516,881 36,624,098
Current Liabilities      
Trade payables 6,755,249 6,220,562 7,184,181
Other payables 34,198,791 26,842,873 5,690,765
Other current liabilities 2,762,974 974,911 799,571
Current lease liabilities 31,634 165,294 108,488
Product warranty provision 31,528 30,957 36,099
Short-term borrowings 13,382,311 13,511,319 11,863,506
Current portion of long-term liabilities 1,228,701 1,620,136 2,001,142
Convertible Bonds 4,289,064 1,961,792 0
Current tax liabilities 5,954 6,941 14,389
Current Liabilities 62,686,206 51,334,785 27,698,141
Non-current Liabilities      
Other non-current payables 9,176,992 7,838,339 31,826
Pension and other employee obligations 1,587,974 1,825,683 1,341,858
Long-term borrowings 5,218,481 4,864,373 4,741,358
Derivative warrant liabilities 1,940,138 2,018,349 0
Non-current lease liabilities 6,815 13,943 24,694
Other non-current liabilities 0 0 69,836
Non-current Liabilities 17,930,400 16,560,687 6,209,572
Total liabilities 80,616,606 67,895,472 33,907,713
Share capital      
Share capital 2,916 2,898 1,609
Additional paid-in and other capital 89,018,682 88,485,921 61,707,352
Changes in equity from equity method (353,543) (353,543) (353,543)
Stock options 5,273,139 4,830,518 2,297,697
Treasury stock (568,467) (568,467) 0
Gains on sale of treasury stock (410,453) (410,453) (410,453)
Consideration for conversion rights 98,951 98,951 0
Other capital surplus (51,043) (51,043) (51,043)
Other components of equity 3,988,584 3,545,963 1,482,658
Foreign currency translation differences for foreign operations 1,356,330 749,855 1,933,924
Gain from FVOCI 2,688 2,688 0
Accumulated other comprehensive income 1,359,018 752,543 1,933,924
Unappropriated retained earnings (deficit) (145,836,310) (136,790,543) (62,348,576)
Retained earnings (deficit) (145,836,310) (136,790,543) (62,348,576)
Non-controlling interest (2,823,007) (2,375,373) (60,582)
Total equity (54,290,117) (46,378,591) 2,716,385
Total liabilities and equity $ 26,326,489 $ 21,516,881 $ 36,624,098