Segment information (Tables)

6 Months Ended

Jun. 30, 2016

Schedule of Segment Reporting Information, by Segment [Table Text Block]

The Company’s segments are strategic business units that are managed separately because, while all segments derive their revenues from water-related activities, each segment sells different products and/or services, serves customers with distinctly different needs and generates different gross profit margins.

	Three Months Ended June 30, 2016
	Retail		Bulk		Services		Total
Revenues	$	6,292,833	$	7,441,061	$	1,664,741	$	15,398,635
Cost of revenues		2,685,316		4,813,261		1,307,679		8,806,256
Gross profit		3,607,517		2,627,800		357,062		6,592,379
General and administrative expenses		2,879,405		441,987		1,614,382		4,935,774
Income (loss) from operations	$	728,112	$	2,185,813	$	(1,257,320)		1,656,605
Other income (expense), net								418,837
Income before income taxes								2,075,442
Provision for (benefit from) income taxes								(170,393)
Net income								2,245,835
Income attributable to non-controlling interests								41,502
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	2,204,333

Depreciation and amortization expenses for the three months ended June 30, 2016 for the retail, bulk and services segments were $559,369, $841,184 and $522,308, respectively.

	Three Months Ended June 30, 2015
	Retail		Bulk		Services		Total
Revenues	$	6,152,185	$	8,187,273	$	146,211	$	14,485,669
Cost of revenues		2,657,698		5,649,929		212,748		8,520,375
Gross profit (loss)		3,494,487		2,537,344		(66,537)		5,965,294
General and administrative expenses		2,733,877		412,465		515,232		3,661,574
Income (loss) from operations	$	760,610	$	2,124,879	$	(581,769)		2,303,720
Other income (expense), net								28,195
Net income								2,331,915
Income attributable to non-controlling interests								103,815
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	2,228,100

Depreciation and amortization expenses for the three months ended June 30, 2015 for the retail, bulk and services segments were $598,079, $792,241 and $22,474, respectively.

	Six Months Ended June 30, 2016
	Retail		Bulk		Services		Total
Revenues	$	12,263,071	$	14,706,354	$	2,463,982	$	29,433,407
Cost of revenues		5,314,990		9,423,585		1,925,422		16,663,997
Gross profit		6,948,081		5,282,769		538,560		12,769,410
General and administrative expenses		5,777,270		877,882		2,741,608		9,396,760
Income (loss) from operations	$	1,170,811	$	4,404,887	$	(2,203,048)		3,372,650
Other income (expense), net								808,394
Income before income taxes								4,181,044
Provision for (benefit from) income taxes								(243,662)
Net income								4,424,706
Income attributable to non-controlling interests								165,732
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	4,258,974

Depreciation and amortization expenses for the six months ended June 30, 2016 for the retail, bulk and services segments were $1,147,095, $1,668,573 and $762,015, respectively.

	Six Months Ended June 30, 2015
	Retail		Bulk		Services		Total
Revenues	$	12,287,823	$	16,569,589	$	294,369	$	29,151,781
Cost of revenues		5,424,561		11,115,989		497,635		17,038,185
Gross profit (loss)		6,863,262		5,453,600		(203,266)		12,113,596
General and administrative expenses		5,632,292		829,829		1,092,419		7,554,540
Income (loss) from operations	$	1,230,970	$	4,623,771	$	(1,295,685)		4,559,056
Other income (expense), net								(191,362)
Net income								4,367,694
Income attributable to non-controlling interests								218,333
Net income attributable to Consolidated Water Co. Ltd. stockholders							$	4,149,361

Depreciation and amortization expenses for the six months ended June 30, 2015 for the retail, bulk and services segments were $1,204,668, $1,570,418 and $44,948, respectively.

	As of June 30, 2016
	Retail		Bulk		Services		Total
Accounts receivable, net	$	2,898,423	$	9,932,093	$	886,607	$	13,717,123
Property plant and equipment, net	$	25,181,966	$	26,882,617	$	2,186,971	$	54,251,554
Construction in progress	$	2,028,549	$	134,999	$	-	$	2,163,548
Intangibles, net	$	-	$	633,056	$	5,360,588	$	5,993,644
Goodwill	$	1,170,511	$	2,328,526	$	8,035,211	$	11,534,248
Land held for development	$	-	$	-	$	20,558,424	$	20,558,424
Total assets	$	52,576,719	$	72,115,646	$	41,109,643	$	165,802,008

	As of December 31, 2015
	Retail		Bulk		Services		Total
Accounts receivable, net	$	2,261,141	$	6,231,626	$	1,036,249	$	9,529,016
Property plant and equipment, net	$	25,204,226	$	28,421,906	$	117,038	$	53,743,170
Construction in progress	$	1,860,050	$	68,560	$	-	$	1,928,610
Intangibles, net	$	-	$	666,152	$	105,659	$	771,811
Goodwill	$	1,170,511	$	2,328,526	$	-	$	3,499,037
Land held for development	$	-	$	-	$	20,558,424	$	20,558,424
Total assets	$	54,561,577	$	83,284,439	$	23,729,010	$	161,575,026