Envirotech Vehicles, Inc. is a United States distributor of zero-emission commercial vehicles and heavy capacity drones engineered for logistics infrastructure and precision agriculture applications worldwide. The company's systems enable a cleaner safer and more efficient future for critical industrial operations. Beginning in January 2025 the company operates under three segments: electric vehicles medical supplies and drones.

The company generates revenue from the sales of new purpose-built zero-emission electric vehicles and from providing vehicle maintenance and safety inspection services under its electric vehicles segment. Under the medical supplies segment revenue is recognized at the point in time when control transfers to the customer which occurs when medical gowns are delivered to a third party. The company also has a drone segment focused on building prototypes for research and development activities. Sales are recognized in accordance with ASC 606.

The company operates through the following segments: electric vehicles medical supplies and drones.

• Electric vehicles segment involves the sales of new purpose-built zero-emission electric vehicles and providing vehicle maintenance and safety inspection services.

• Medical supplies segment involves the delivery of medical supplies to a related party based on a cost-plus pricing structure.

• Drone segment involves costs incurred in research and development activity to build certain prototypes.

Envirotech Vehicles, Inc. operates in the zero-emission commercial vehicle and drone industry competing with other companies and technologies that help fleet managers manage operations more efficiently and cost-effectively. The company's growth depends on the availability of government subsidies rebates and economic incentives which are critical factors considered by customers when purchasing zero-emission systems. The company faces challenges in helping customers obtain financing options and addressing inadequate electrical services at facilities.

The company serves logistics infrastructure and precision agriculture applications worldwide. Its customer base includes fleet managers and their districts or companies seeking to manage fleet operations more efficiently and cost-effectively. The company also supplies medical supplies to a related party and engages in providing medical supplies to the federal government on a long-term basis.