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EARNINGS PER SHARE | 12 Months Ended
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Dec. 31, 2012
EARNINGS PER SHARE [Abstract] |
EARNINGS PER SHARE | 17. 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 The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 3: 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 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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