Segment information

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

4. Segment information

The Company has three reportable segments: retail, bulk and services. The retail segment operates the water utility for the Seven Mile Beach and the West Bay area of Grand Cayman Island pursuant to an exclusive license granted by the Cayman Islands government and also sells water to resort properties in Bali, Indonesia. The bulk segment supplies potable water to government utilities in Grand Cayman, The Bahamas and Belize under long-term contracts. The services segment develops, designs, constructs and sells desalination plants and provides desalination plant management and operating services to affiliated companies. Consistent with prior periods, the Company records all non-direct general and administrative expenses in its retail business segment and does not allocate any of these non-direct expenses to its other two business segments.

The accounting policies of the segments are consistent with those described in Note 2. The Company evaluates each segment’s performance based upon its income (loss) from operations. All intercompany transactions are eliminated for segment presentation purposes.

The Company’s segments are strategic business units that are managed separately because, while all segments derive their revenues from desalination-related activities, each segment sells different products and/or services, serves customers with distinctly different needs and generates different gross profit margins.

	Three Months Ended March 31, 2015
	Retail		Bulk		Services		Total
Revenues	$	6,135,638	$	8,382,316	$	148,158	$	14,666,112
Cost of revenues		2,876,788		5,449,512		284,887		8,611,187
Gross profit (loss)		3,258,850		2,932,804		(136,729)		6,054,925
General and administrative expenses		2,805,038		417,364		577,187		3,799,589
Income (loss) from operations	$	453,812	$	2,515,440	$	(713,916)		2,255,336
Other income (expense), net								(219,557)
Net income								2,035,779
Income attributable to non-controlling interests								114,518
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	1,921,261

Depreciation and amortization expenses for the three months ended March 31, 2015 for the retail, bulk and services segments were $606,589, $778,177 and $22,474, respectively.

	Three Months Ended March 31, 2014
	Retail		Bulk		Services		Total
Revenues	$	6,112,961	$	9,959,736	$	275,913	$	16,348,610
Cost of revenues		2,931,376		7,111,545		335,264		10,378,185
Gross profit (loss)		3,181,585		2,848,191		(59,351)		5,970,425
General and administrative expenses		2,888,229		434,969		2,019,435		5,342,633
Income (loss) from operations	$	293,356	$	2,413,222	$	(2,078,786)		627,792
Other income (expense), net								150,230
Net income								778,022
Income attributable to non-controlling interests								123,113
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	654,909

Depreciation and amortization expenses for the three months ended March 31, 2014 for the retail, bulk and services segments were $633,273, $785,901 and $34,974, respectively.

	As of March 31, 2015
	Retail		Bulk		Services		Total
Property plant and equipment, net	$	26,366,522	$	28,595,565	$	101,959	$	55,064,046
Construction in progress		1,050,956		1,144,500		-		2,195,456
Goodwill		1,170,511		2,328,526		-		3,499,037
Investment in land		-		-		20,558,424		20,558,424
Total assets		48,515,695		87,791,413		23,726,572		160,033,680

	As of December 31, 2014
	Retail		Bulk		Services		Total
Property plant and equipment, net	$	26,978,259	$	29,318,534	$	100,195	$	56,396,988
Construction in progress		902,656		997,360		-		1,900,016
Goodwill		1,170,511		2,328,526		-		3,499,037
Investment in land		-		-		20,558,424		20,558,424
Total assets		51,770,206		84,612,482		24,077,143		160,459,831