Lightning eMotors, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Cover
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Summary of Significant Accounting Policies - Concentrations of Credit Risk (Details)

v3.23.1

Summary of Significant Accounting Policies - Concentrations of Credit Risk (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Concentration Risk [Line Items]
Net sales	$ 3,566	$ 5,412
Customer refunds	(2,255)	0
Total Revenue, net of customer refunds	$ 1,311	$ 5,412
% of Revenue	100.00%	100.00%
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk
Concentration Risk [Line Items]
Net sales	$ 1,618	$ 4,163
Concentration risk, threshold percentage	45.00%	76.00%
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk \| Customer A
Concentration Risk [Line Items]
Net sales	$ 830	$ 0
% of Revenue	23.00%	0.00%
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk \| Customer B
Concentration Risk [Line Items]
Net sales	$ 788	$ 0
% of Revenue	22.00%	0.00%
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk \| Customer C
Concentration Risk [Line Items]
Net sales	$ 0	$ 1,478
% of Revenue	0.00%	27.00%
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk \| Customer D
Concentration Risk [Line Items]
Net sales	$ 0	$ 1,965
% of Revenue	0.00%	36.00%
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk \| Customer E
Concentration Risk [Line Items]
Net sales	$ 0	$ 720
% of Revenue	0.00%	13.00%
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk \| Total of customers with sales less than 10%
Concentration Risk [Line Items]
Net sales	$ 1,948	$ 1,249
% of Revenue	55.00%	24.00%

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