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NON-CONTROLLING INTERESTS (Tables)

12 Months Ended

Dec. 31, 2023

NON-CONTROLLING INTERESTS

Schedule of effects of changes in the company's ownership interest in less than wholly owned subsidiaries on equity

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​	​	​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		​	2021		​	2022		​	2023
Net income attributable to Daqo New Energy Corp. shareholders	​	$	748,924	​	$	1,819,801	​	$	429,545
Transfers from the non-controlling interests:	​		​	​	​	​	​	​	​
Decrease in the Company’s paid-in capital from acquisition of non-controlling interest	​		—	​	​	(386)	​	​	—
Increase in the Company’s paid-in capital from subsidiary’s offering of its equity interests to third parties (including exercise of stock options)	​		594,301	​	​	878,768	​	​	5,401
Decrease in the Company’s paid-in capital from repurchase of shares by subsidiary	​	​	—	​	​	—	​	​	(26,281)
Net transfers from (to) non-controlling interests	​	​	594,301	​	​	878,382	​	​	(20,880)
Change from net income attributable to Daqo New Energy Corp. shareholders and transfers from (to) non-controlling interests	​		1,343,225	​	​	2,698,183	​	​	408,665

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X

- Definition

The tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4M
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4M

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (d)
-SubTopic 10
-Topic 810
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

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X

- References

No definition available.

+ Details

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