Segment information

6 Months Ended

Jun. 30, 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 June 30, 2015
	Retail		Bulk		Services		Total
Revenues	$	6,152,185	$	8,187,273	$	146,211	$	14,485,669
Cost of revenues		2,771,598		5,633,381		212,748		8,617,727
Gross profit (loss)		3,380,587		2,553,892		(66,537)		5,867,942
General and administrative expenses		2,636,525		412,465		515,232		3,564,222
Income (loss) from operations	$	744,062	$	2,141,427	$	(581,769)		2,303,720
Other income, net								28,195
Net income								2,331,915
Income attributable to non-controlling interests								103,815
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	2,228,100

Depreciation and amortization expenses for the three months ended June 30, 2015 for the retail, bulk and services segments were $598,079, $792,241 and $22,474, respectively.

	Three Months Ended June 30, 2014
	Retail		Bulk		Services		Total
Revenues	$	6,499,257	$	9,966,194	$	466,381	$	16,931,832
Cost of revenues		3,119,483		6,895,914		546,389		10,561,786
Gross profit (loss)		3,379,774		3,070,280		(80,008)		6,370,046
General and administrative expenses		2,843,293		325,403		612,465		3,781,161
Income (loss) from operations	$	536,481	$	2,744,877	$	(692,473)		2,588,885
Other income, net								317,653
Consolidated net income								2,906,538
Income attributable to non-controlling interests								146,845
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	2,759,693

Depreciation and amortization expenses for the three months ended June 30, 2014 for the retail, bulk and services segments were $598,223, $780,510 and $22,474, respectively.

	Six Months Ended June 30, 2015
	Retail		Bulk		Services		Total
Revenues	$	12,287,823	$	16,569,589	$	294,369	$	29,151,781
Cost of revenues		5,648,386		11,082,893		497,635		17,228,914
Gross profit (loss)		6,639,437		5,486,696		(203,266)		11,922,867
General and administrative expenses		5,441,563		829,829		1,092,419		7,363,811
Income (loss) from operations	$	1,197,874	$	4,656,867	$	(1,295,685)		4,559,056
Other income, net								(191,362)
Net income								4,367,694
Income attributable to non-controlling interests								218,333
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	4,149,361

Depreciation and amortization expenses for the six months ended June 30, 2015 for the retail, bulk and services segments were $1,204,668, $1,570,418 and $44,948, respectively.

	Six Months Ended June 30, 2014
	Retail		Bulk		Services		Total
Revenues	$	12,612,218	$	19,925,930	$	742,294	$	33,280,442
Cost of revenues		6,050,859		14,007,459		881,653		20,939,971
Gross profit (loss)		6,561,359		5,918,471		(139,359)		12,340,471
General and administrative expenses		5,731,520		760,373		2,631,901		9,123,794
Income (loss) from operations	$	829,839	$	5,158,098	$	(2,771,260)		3,216,677
Other income, net								467,883
Consolidated net income								3,684,560
Income attributable to non-controlling interests								269,958
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	3,414,602

Depreciation and amortization expenses for the six months ended June 30, 2014 for the retail, bulk and services segments were $1,231,496, $1,566,412 and $57,448, respectively.

	As of June 30, 2015
	Retail		Bulk		Services		Total
Accounts receivable, net	$	2,388,539	$	6,142,053	$	612,414	$	9,143,006
Property plant and equipment, net		26,031,989		29,061,184		128,332		55,221,505
Construction in progress		1,361,970		315,854		-		1,677,824
Goodwill		1,170,511		2,328,526		-		3,499,037
Land held for development		-		-		20,558,424		20,558,424
Total assets		48,057,146		88,429,778		23,571,831		160,058,755

	As of December 31, 2014
	Retail		Bulk		Services		Total
Accounts receivable, net	$	2,521,008	$	8,399,999	$	852,737	$	11,773,744
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
Land held for development		-		-		20,558,424		20,558,424
Total assets		52,051,461		84,331,227		24,077,143		160,459,831