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Segment information
 9 Months Ended
Sep. 30, 2018
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]
3. Segment information
 
The Company has four reportable segments: retail, bulk, services and manufacturing. The retail segment primarily operates the water utility for the Seven Mile Beach and West Bay areas of Grand Cayman Island pursuant to an exclusive license granted by the Cayman Islands government. The bulk segment supplies potable water to government utilities in Grand Cayman, the Bahamas and Belize under long-term contracts. The services segment provides desalination plant management and operating services to affiliated companies and designs, constructs and sells desalination plants to third parties. The manufacturing segment manufactures a wide range of custom and specialty water treatment-related systems and products and provides design, engineering, management, operating and other services applicable to commercial, municipal and industrial water production, supply and treatment.
 
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 costs to its other three 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 from operations. All intercompany transactions are eliminated for segment presentation purposes.
 
The Company’s segments are strategic business units that are managed separately because each segment sells different products and/or services, serves customers with distinctly different needs and generates different gross profit margins.
 
  
Three Months Ended September 30, 2018
 
  
Retail
  
Bulk
  
Services
  
Manufacturing
  
Total
 
Revenues $6,185,558  $8,577,456  $807,424  $3,253,750  $18,824,188 
Cost of revenues  2,750,599   5,658,373   682,713   2,205,830   11,297,515 
Gross profit  3,434,959   2,919,083   124,711   1,047,920   7,526,673 
General and administrative expenses  3,013,053   455,151   846,258   627,102   4,941,564 
Loss on asset dispositions and impairments, net  9,084   -   -   3,331   12,415 
Income (loss) from operations $412,822  $2,463,932  $(721,547) $417,487   2,572,694 
Other income, net                  2,302,933 
Income before income taxes                  4,875,627 
Provision for income taxes                  12,659 
Net income                  4,862,968 
Income attributable to non-controlling interests                  310,579 
Net income attributable to Consolidated Water Co. Ltd. stockholders                 $4,552,389 
 
Depreciation and amortization expenses for the three months ended September 30, 2018 for the retail, bulk, services and manufacturing segments were $498,663, $836,249, $7,638 and $399,987, respectively.
 
 
  
Three Months Ended September 30, 2017
 
  
Retail
  
Bulk
  
Services
  
Manufacturing
  
Total
 
Revenues $5,570,654  $7,881,464  $111,302  $3,008,783  $16,572,203 
Cost of revenues  2,488,441   5,582,401   114,667   2,078,888   10,264,397 
Gross profit  3,082,213   2,299,063   (3,365)  929,895   6,307,806 
General and administrative expenses  3,070,681   315,374   863,646   646,622   4,896,323 
Loss on asset dispositions and impairments, net  578,480   -   -   -   578,480 
Income (loss) from operations $(566,948) $1,983,689  $(867,011) $283,273   833,003 
Other income, net                  447,294 
Loss before income taxes                  1,280,297 
(Benefit from) income taxes                  (136,447)
Net income                  1,416,744 
Income attributable to non-controlling interests                  255,605 
Net income attributable to Consolidated Water Co. Ltd. stockholders                 $1,161,139 
 
Depreciation and amortization expenses for the three months ended September 30, 2017 for the retail, bulk, services and manufacturing segments were $491,771, $1,274,471, $7,638, and $398,368, respectively.
 
  
Nine Months Ended September 30, 2018
 
  
Retail
  
Bulk
  
Services
  
Manufacturing
  
Total
 
Revenues $18,884,929  $25,294,821  $1,054,100  $4,798,948   50,032,798 
Cost of revenues  8,234,803   16,848,668   921,653   3,300,370   29,305,494 
Gross profit  10,650,126   8,446,153   132,447   1,498,578   20,727,304 
General and administrative expenses  9,088,804   1,147,015   2,162,632   1,865,311   14,263,762 
Loss on asset dispositions and impairments, net
  11,074   -   -   3,331   14,405 
Income (loss) from operations $1,550,248  $7,299,138  $(2,030,185) $(370,064)  6,449,137 
Other income, net                  2,755,141 
Income before income taxes                  9,204,278 
(Benefit from) income taxes                  (113,607)
Net income                  9,317,885 
Income attributable to non-controlling interests                  484,778 
Net income attributable to Consolidated Water Co. Ltd. stockholders                 $8,833,107 
 
Depreciation and amortization expenses for the nine months ended September 30, 2018 for the retail, bulk, services and manufacturing segments were $1,506,292, $2,454,361, $22,915, and $1,198,707, respectively.
  
  
Nine Months Ended September 30, 2017
 
  
Retail
  
Bulk
  
Services
  
Manufacturing
  
Total
 
Revenues $18,111,274  $23,615,787  $360,758  $5,444,678  $47,532,497 
Cost of revenues  7,895,617   15,750,402   320,586   3,967,945   27,934,550 
Gross profit  10,215,657   7,865,385   40,172   1,476,733   19,597,947 
General and administrative expenses  9,288,941   940,105   2,498,766   1,967,372   14,695,184 
Loss on asset dispositions and impairments, net
  1,578,480   -   -   -   1,578,480 
Income (loss) from operations $(651,764) $6,925,280  $(2,458,594) $(490,639)  3,324,283 
Other income, net                  871,956 
Income before income taxes                  4,196,239 
(Benefit from) income taxes                  (412,592)
Net income                  4,608,831 
Income attributable to non-controlling interests                  191,916 
Net income attributable to Consolidated Water Co. Ltd. stockholders                 $4,416,915 
 
Depreciation and amortization expenses for the nine months ended September 30, 2017 for the retail, bulk, services and manufacturing segments were $1,514,069, $2,928,287, $37,295, and $1,204,313, respectively.
 
  
As of September 30, 2018
 
  
Retail
  
Bulk
  
Services
  
Manufacturing
  
Total
 
Accounts receivable, net $2,168,224  $17,967,332  $1,806,062  $1,054,658  $22,996,276 
Property plant and equipment, net $22,269,769  $23,338,279  $61,424  $1,672,705  $47,342,177 
Construction in progress $6,175,313  $10,564,202  $3,291  $-  $16,742,806 
Intangibles, net $-  $484,123  $-  $2,226,667  $2,710,790 
Goodwill $1,170,511  $2,328,526  $-  $4,885,211  $8,384,248 
Land and rights of way held for development $-  $-  $23,673,855  $-  $23,673,855 
Total segment assets $59,900,046  $71,086,259  $27,352,165  $14,164,089  $172,502,559 
 
  
As of December 31, 2017
 
  
Retail
  
Bulk
  
Services
  
Manufacturing
  
Total
 
Accounts receivable, net $2,406,595  $10,177,620  $1,155,318  $1,308,313  $15,047,846 
Property, plant and equipment, net $23,172,382  $25,420,819  $84,339  $1,847,524  $50,525,064 
Construction in progress $321,368  $1,498,625  $3,291  $-  $1,823,284 
Intangible assets, net $-  $533,767  $-  $3,231,667  $3,765,434 
Goodwill $1,170,511  $2,328,526  $-  $4,885,211  $8,384,248 
Land and rights of way held for development $-  $-  $21,505,675  $-  $21,505,675 
Total segment assets $52,095,524  $75,785,323  $24,488,173  $13,111,875  $165,480,895