Segment information (Tables)

3 Months Ended

Mar. 31, 2017

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

The Company’s segments are strategic business units that are managed separately because each segment sells different products and/or services, serves customers with distinctly different needs and generates different gross profit margins.

	Three Months Ended March 31, 2017
	Retail		Bulk		Services		Manufacturing		Total
Revenues	$	6,476,604	$	7,690,402	$	130,252	$	1,379,848	$	15,677,106
Cost of revenues		2,684,286		5,015,789		102,166		1,041,297		8,843,538
Gross profit		3,792,318		2,674,613		28,086		338,551		6,833,568
General and administrative expenses		3,012,860		301,076		743,406		739,850		4,797,192
Income (loss) from operations	$	779,458	$	2,373,537	$	(715,320)	$	(401,299)		2,036,376
Other income, net										403,379
Income before income taxes										2,439,755
Provision for (benefit from) income taxes										(139,697)
Net income										2,579,452
Loss attributable to non-controlling interests										(51,776)
Net income attributable to Consolidated Water Co. Ltd. stockholders									$	2,631,228

Depreciation and amortization expenses for the three months ended March 31, 2017 for the retail, bulk, services and manufacturing segments were $509,820, $826,779, $22,019 and $406,489, respectively.

	Three Months Ended March 31, 2016
	Retail		Bulk		Services		Manufacturing		Total
Revenues	$	5,970,238	$	7,265,293	$	180,712	$	618,529	$	14,034,772
Cost of revenues		2,629,674		4,610,324		197,275		420,468		7,857,741
Gross profit (loss)		3,340,564		2,654,969		(16,563)		198,061		6,177,031
General and administrative expenses		2,897,861		435,896		806,574		320,655		4,460,986
Income (loss) from operations	$	442,703	$	2,219,073	$	(823,137)	$	(122,594)		1,716,045
Other income, net										389,557
Income before income taxes										2,105,602
Provision for (benefit from) income taxes										(73,269)
Net income										2,178,871
Income attributable to non-controlling interests										124,230
Net income attributable to Consolidated Water Co. Ltd. stockholders									$	2,054,641

Depreciation and amortization expenses for the three months ended March 31, 2016 for the retail, bulk, services and manufacturing segments were $587,726, $827,389, $29,038 and $210,669, respectively.

	As of March 31, 2017
	Retail		Bulk		Services		Manufacturing		Total
Accounts receivable, net	$	2,481,075	$	16,977,316	$	776,733	$	2,379,177	$	22,614,301
Property plant and equipment, net	$	24,528,063	$	25,424,192	$	110,282	$	2,014,930	$	52,077,467
Construction in progress	$	153,740	$	2,221,068	$	1,105	$	7,900	$	2,383,813
Intangibles, net	$	-	$	583,411	$	-	$	4,236,667	$	4,820,078
Goodwill	$	1,170,511	$	2,328,526	$	-	$	6,285,211	$	9,784,248
Land held for development	$	-	$	-	$	20,558,424	$	-	$	20,558,424
Total assets	$	54,104,920	$	70,559,269	$	25,462,905	$	17,056,029	$	167,183,123

	As of December 31, 2016
	Retail		Bulk		Services		Manufacturing		Total
Accounts receivable, net	$	2,646,628	$	12,692,714	$	629,930	$	531,526	$	16,500,798
Property plant and equipment, net	$	24,890,031	$	26,124,724	$	91,030	$	1,978,320	$	53,084,105
Construction in progress	$	134,392	$	743,296	$	-	$	7,806	$	885,494
Intangibles, net	$	-	$	599,960	$	15,516	$	4,580,000	$	5,195,476
Goodwill	$	1,170,511	$	2,328,526	$	-	$	6,285,211	$	9,784,248
Land held for development	$	-	$	-	$	20,558,424	$	-	$	20,558,424
Total assets	$	54,303,011	$	68,663,628	$	33,594,855	$	7,043,034	$	163,604,528