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EARNINGS PER SHARE | 12 Months Ended
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Dec. 31, 2017
EARNINGS PER SHARE [Abstract] |
EARNINGS PER SHARE | 16. EARNINGS PER SHARE The calculation of earnings per share is as follows:
|  | Year ended December 31, |
|  | 2015 |  | 2016 |  | 2017 |
Numerator used in basic and diluted earnings per share: |  |  |  |  |  |  |  |  |  |
Net income attributable to Daqo New Energy Corp. ordinary shareholders—basic and diluted |  | $ | 12,956,889 |  | $ | 43,493,756 |  | $ | 92,841,128 |
Denominator used in basic and diluted earnings per share: |  |  |  |  |  |  |  |  |  |
Weighted average number of ordinary shares outstanding used in computing earnings per share-basic |  |  | 258,015,851 |  |  | 261,742,244 |  |  | 265,070,961 |
Plus: Dilutive effects of share options |  |  | 3,396,082 |  |  | 3,075,511 |  |  | 6,020,839 |
Dilutive effects of RSUs |  |  | - |  |  | - |  |  | 1,834,519 |
Weighted average number of ordinary shares outstanding used in computing earnings per share—diluted |  |  | 261,411,933 |  |  | 264,817,755 |  |  | 272,926,319 |
NET INCOME ATTRIBUTABLE TO DAQO NEW ENERGY CORP. PER ORDINARY SHARE—Basic |  | $ | 0.05 |  | $ | 0.17 |  | $ | 0.35 |
NET INCOME ATTRIBUTABLE TO DAQO NEW ENERGY CORP. PER ORDINARY SHARE—Diluted |  | $ | 0.05 |  |  | 0.16 |  |  | 0.34 |
Outstanding number of share options totaling of 12,563,541, 10,899,141 and 263,900 were excluded from the computation of diluted earnings per share as their effects would have been anti-dilutive for the years ended December 31, 2015, 2016 and 2017, 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 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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