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EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2024

EARNINGS PER SHARE

Schedule of Calculation of Earnings Per Share

​

​	​	​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2022			2023			2024
Numerator used in basic and diluted earnings per share:	​	​	​	​	​	​	​	​	​
Net income attributable to Daqo New Energy Corp. ordinary shareholders—basic	​	$	1,819,801	​	$	429,545	​	$	(345,215)
Diluted earnings from the subsidiary	​	​	(15,432)	​	​	(237)	​	​	—
Net income attributable to Daqo New Energy Corp. ordinary shareholders—diluted	​	$	1,804,369	​	$	429,308	​	$	(345,215)
Denominator used in diluted earnings per share:	​		​	​	​	​	​	​	​
Weighted average number of ordinary shares outstanding used in computing earnings per share-basic	​		379,365,310	​	​	373,586,004	​	​	330,800,038
Plus: Dilutive effects of share options	​		885,140	​	​	88,479	​	​	—
Dilutive effects of RSUs	​	​	6,209,391	​	​	1,143,193	​	​	—
Weighted average number of ordinary shares outstanding used in computing earnings per share—diluted	​	​	386,459,841	​	​	374,817,676	​	​	330,800,038
​	​	​	​	​	​	​	​	​	​
Basic earnings per share	​	$	4.80	​	$	1.15	​	$	(1.04)
​	​	​	​	​	​	​	​	​	​
Diluted earnings per share	​	$	4.67	​	$	1.15	​	$	(1.04)

Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share

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​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2022		2023		2024
Non-vested Restricted-Share-Units	​	9,056,071		11,406,944		4,571,052
Subsidiary’s Share Incentive Plan	​	461,041		799,366		—
Total	​	9,517,112	​	12,206,310	​	4,571,052

​

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- References

No definition available.

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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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/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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