XML 50 R31.htm IDEA: XBRL DOCUMENT v3.25.1

SUMMARY OF PRINCIPAL ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

SUMMARY OF PRINCIPAL ACCOUNTING POLICIES

Schedule of allowance for expected credit loss of other receivable

​

​	​	​	​
​		Total allowance for expected credit losses
Balance at December 31, 2023	​	$	—
Credit loss of other receivable	​		18,072
Write-offs	​		—
Balance at December 31, 2024	​	$	18,072

Schedule of property, plant and equipment, depreciation, estimated lives

​

​	​	​
Buildings and plant		30 years
Machinery and equipment		15 years
Furniture, fixtures and equipment		3-10 years
Motor vehicles		6 years

Schedule of disaggregation revenue

​

​	​	​	​	​	​	​	​	​	​
​		Year ended December 31,
​	​	2022			2023			2024
Domestic sales	​	$	4,608,350	​	$	2,279,756	​	$	1,013,869
Export sales	​		—	​		27,939	​		15,211
Total	​	$	4,608,350	​	$	2,307,695	​	$	1,029,080

Schedule of share-based compensation expenses

​

​	​	​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2022			2023			2024
Selling, general and administrative expenses	​	$	299,346	​	$	121,115	​	$	72,424
Cost of revenues*	​		7,739	​		20,307	​		(545)
Research and development expenses	​	​	362	​	​	496	​	​	(89)
Property, plant and equipment, net *	​	​	5,383	​	​	7,840	​	​	(3,709)
Inventories	​	​	2,143	​	​	—	​	​	—
Total	​	$	314,973	​	$	149,758	​	$	68,081

* The negative amount in the share-based compensation cost is mainly attributed to the failure to meet the performance criteria for the third vesting period of the 2022 PRC Incentive Plan resulting in the reversal of previously accrued share-based compensation cost related to that specific grant.

X

- Definition

Tabular disclosure of allowance for credit loss on other receivable.

+ References

No definition available.

+ Details

Name:	dq_OtherReceivableAllowanceForCreditLossTableTextBlock
Namespace Prefix:	dq_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the estimated useful lives of property and equipment.

+ References

No definition available.

+ Details

Name:	dq_ScheduleOfPropertyPlantAndEquipmentDepreciationEstimatedLivesTableTextBlock
Namespace Prefix:	dq_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration