Segment information (Tables)

3 Months Ended

Mar. 31, 2021

Segment information

Schedule of segment reporting information, by segment

	Three Months Ended March 31, 2021
	Retail		Bulk		Services		Manufacturing		Total
Revenue	$	5,711,305	$	6,245,970	$	3,540,846	$	1,605,196	$	17,103,317
Cost of revenue		2,707,994		4,155,153		2,721,928		1,391,732		10,976,807
Gross profit		3,003,311		2,090,817		818,918		213,464		6,126,510
General and administrative expenses		3,371,010		377,503		722,020		293,953		4,764,486
Gain (loss) on asset dispositions and impairments, net		(250,000)		1,500		(433)		—		(248,933)
Income (loss) from operations	$	(617,699)	$	1,714,814	$	96,465	$	(80,489)		1,113,091
Other income, net										314,608
Income before income taxes										1,427,699
Benefit from income taxes										(2,660)
Net income from continuing operations										1,430,359
Income from continuing operations attributable to non-controlling interests										128,793
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders										1,301,566
Net loss from discontinued operations										(312,794)
Net income attributable to Consolidated Water Co. Ltd. stockholders									$	988,772

Depreciation and amortization expenses for the three months ended March 31, 2021 for the retail, bulk, services and manufacturing segments were $634,255, $953,760, $200,495 and $75,533, respectively.

	Three Months Ended March 31, 2020
	Retail		Bulk		Services		Manufacturing		Total
Revenue	$	7,257,432	$	6,440,284	$	3,114,813	$	3,913,192	$	20,725,721
Cost of revenue		2,986,620		4,564,580		2,273,520		2,460,680		12,285,400
Gross profit		4,270,812		1,875,704		841,293		1,452,512		8,440,321
General and administrative expenses		3,373,839		292,046		672,690		356,734		4,695,309
Gain (loss) on asset dispositions and impairments, net		—		200		(420)		—		(220)
Income from operations	$	896,973	$	1,583,858	$	168,183	$	1,095,778		3,744,792
Other income, net										27,261
Income before income taxes										3,772,053
Provision for income taxes										206,083
Net income from continuing operations										3,565,970
Income attributable to non-controlling interests										360,998
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders										3,204,972
Net loss from discontinued operations										(316,365)
Net income attributable to Consolidated Water Co. Ltd. stockholders									$	2,888,607

Depreciation and amortization expenses for the three months ended March 31, 2020 for the retail, bulk, services and manufacturing segments were $604,813, $967,235, $182,750 and $126,134, respectively.

	As of March 31, 2021
	Retail		Bulk		Services		Manufacturing		Total
Accounts receivable, net	$	2,439,024	$	19,731,117	$	1,546,559	$	971,732	$	24,688,432
Inventory, current and non-current	$	2,785,083	$	3,632,537	$	—	$	343,139	$	6,760,759
Property, plant and equipment, net	$	27,188,029	$	26,730,578	$	563,155	$	1,602,570	$	56,084,332
Construction in progress	$	436,445	$	60,040	$	—	$	103,536	$	600,021
Intangibles, net	$	—	$	—	$	3,031,388	$	917,778	$	3,949,166
Goodwill	$	1,170,511	$	1,948,875	$	5,320,416	$	4,885,211	$	13,325,013
Total segment assets	$	61,657,813	$	69,722,252	$	15,216,541	$	10,634,006	$	157,230,612
Assets of discontinued operations									$	22,543,823
Total assets									$	179,774,435

	As of December 31, 2020
	Retail		Bulk		Services		Manufacturing		Total
Accounts receivable, net	$	2,444,455	$	17,022,813	$	1,420,609	$	596,099	$	21,483,976
Inventory, current and non-current	$	2,787,163	$	3,795,544	$	—	$	1,138,313	$	7,721,020
Property, plant and equipment, net	$	27,947,545	$	27,611,567	$	487,973	$	1,640,899	$	57,687,984
Construction in progress	$	305,110	$	31,737	$	—	$	103,537	$	440,384
Intangibles, net	$	—	$	—	$	3,200,555	$	947,778	$	4,148,333
Goodwill	$	1,170,511	$	1,948,875	$	5,320,416	$	4,885,211	$	13,325,013
Total segment assets	$	56,425,159	$	74,771,798	$	14,470,322	$	11,210,685	$	156,877,964
Assets of discontinued operations									$	22,677,588
Total assets									$	179,555,552