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EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2017

EARNINGS PER SHARE [Abstract]

Schedule of Calculation of Earnings Per Share

		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

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- References

No definition available.

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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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