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EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2013

EARNINGS PER SHARE [Abstract]

Schedule of Calculation of Earnings Per Share

The calculation of earnings per share is as follows:

		Year ended December 31,
		2011				2012				2013
Numerator used in basic and diluted earnings per share:
Net income (loss) attributable to Daqo New Energy Corp. ordinary shareholders-basic and diluted		$	33,323,952			$	(111,928,891	)		$	(70,943,484	)
Denominator used in basic and diluted earnings per share:
Share options			-				-				-
Weighted average number of ordinary shares outstanding used in computing earnings per share-basic and diluted			175,714,103				175,067,343				173,068,420
NET INCOME (LOSS) ATTRIBUTABLE TO DAQO NEW ENERGY CORP. PER ORDINARY SHARE-Basic and Diluted		$	0.19			$	(0.64	)		$	(0.41	)

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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