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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes

Schedule of income (loss) before income tax

		For the year ended December 31,
		2011			2012			2013
Non - PRC		$	(301	)	$	(527	)	$	(65	)
PRC		4,968			(19,106		)	8,210
Total		$	4,667		$	(19,633	)	$	8,145

Schedule of income taxes attributed to the operations in China

		For the year ended December 31,
		2011			2012			2013
Current		$	(2,221	)	$	867		$	—
Deferred		(2,845		)	17			2,225
Total income tax benefit (expense)		$	(5,066	)	$	884		$	2,225

Reconciliation of income taxes at the statutory income tax rate in Antigua and Barbuda to income tax rate based on income before income taxes stated in the consolidated statements of comprehensive income (loss)

		For the year ended December 31,
		2011			2012			2013
Income (loss) before income tax expense and non-controlling interests		4,667			(19,633		)	8,145
Income tax expense at PRC statutory rate		(1,167		)	4,909			(2,036		)
International tax rate differential		(300		)	(40		)	(16		)
Other adjustments		(290		)	59			228
Permanent differences		(207		)	1051			387
Effect of preferential tax treatment		1,225			(648		)	1,573
Change in valuation allowance		(4,327		)	(5,314		)	2,089
Effect of withholding tax at 5% on the distributable profits of the Company’s PRC subsidiaries		—			867			—
Income tax benefit (expense)		$	(5,066	)	$	884		$	2,225

Schedule of deferred tax assets

		December 31,			December 31,
		2012			2013
Accrued expenses		$	1,744		$	1,982
Inventories		649			729
Tax losses carried forward		$	10,315		$	10,545
Less: valuation allowance		(12,708		)	(10,654		)
Deferred tax assets, current portion		—			2,602
Fixed assets		940			576
Less: valuation allowance		(494		)	(459		)
Deferred tax assets, non-current portion		$	446		$	117

Schedule of unrecognized tax benefits

		For the year ended December 31,
		2012			2013
Balance at January 1		198			345
Additions based on tax positions related to the current year		147			25
Balance at December 31		$	345		$	370

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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