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EARNINGS PER SHARE (Tables) | 12 Months Ended
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Dec. 31, 2012
EARNINGS PER SHARE [Abstract] |
Schedule of Calculation of Earnings Per Share | The calculation of earnings per share is as follows:
|  | Year ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
Net income (loss) attributable to Daqo New Energy Corp. |  | $ | 65,271,257 |  |  | $ | 33,323,952 |  |  | $ | (111,928,941 | )
Numerator used in basic and diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Daqo New Energy Corp. ordinary shareholders-basic |  | $ | 54,691,886 |  |  | $ | 33,323,952 |  |  | $ | (111,928,941 | )
Net income (loss) attributable to preferred shareholders for participating rights to dividends-basic |  | $ | 10,579,371 |  |  | $ | - |  |  | $ | - |
Net income (loss) attributable to Daqo New Energy Corp. ordinary shareholders-diluted |  | $ | 65,271,257 |  |  | $ | 33,323,952 |  |  | $ | (111,928,941 | )
Denominator used in basic and diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of ordinary shares outstanding used in computing earnings per share-basic |  |  | 117,839,487 |  |  |  | 175,714,103 |  |  |  | 175,067,343 |
Weighted average ordinary shares as if converted by Series A convertible redeemable preferred shares-basic |  |  | 22,794,380 |  |  |  | - |  |  |  | - |
Share options |  |  | 92,456 |  |  |  | - |  |  |  | - |
Weighted average number of ordinary shares outstanding used in computing earnings per share-diluted |  |  | 140,726,323 |  |  |  | 175,714,103 |  |  |  | 175,067,343 |
NET INCOME (LOSS) ATTRIBUTABLE TO DAQO NEW ENERGY CORP. PER ORDINARY SHARE-Basic |  | $ | 0.46 |  |  | $ | 0.19 |  |  | $ | (0.64 | )
NET INCOME (LOSS) ATTRIBUTABLE TO DAQO NEW ENERGY CORP. PER ORDINARY SHARE-Diluted |  | $ | 0.46 |  |  | $ | 0.19 |  |  | $ | (0.64 | )
Outstanding 2,295,000, 6,805,000 and 7,179,500 employee options were excluded from the computation of diluted earnings per share as their effects would have been anti-dilutive for the year ended December 31, 2010, 2011 and 2012, respectively.

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- Definition Tabular disclosure of the numerators and the denominators of the basic and diluted per-share (or per-unit) computations for income from continuing operations, including the effect that has been given to preferred dividends. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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