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Segment information (Tables) | 9 Months Ended
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Sep. 30, 2018
Segment Reporting [Abstract] |
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 September 30, 2018 |
|  | Retail |  |  | Bulk |  |  | Services |  |  | Manufacturing |  |  | Total |
Revenues |  | $ | 6,185,558 |  |  | $ | 8,577,456 |  |  | $ | 807,424 |  |  | $ | 3,253,750 |  |  | $ | 18,824,188 |
Cost of revenues |  |  | 2,750,599 |  |  |  | 5,658,373 |  |  |  | 682,713 |  |  |  | 2,205,830 |  |  |  | 11,297,515 |
Gross profit |  |  | 3,434,959 |  |  |  | 2,919,083 |  |  |  | 124,711 |  |  |  | 1,047,920 |  |  |  | 7,526,673 |
General and administrative expenses |  |  | 3,013,053 |  |  |  | 455,151 |  |  |  | 846,258 |  |  |  | 627,102 |  |  |  | 4,941,564 |
Loss on asset dispositions and impairments, net |  |  | 9,084 |  |  |  | - |  |  |  | - |  |  |  | 3,331 |  |  |  | 12,415 |
Income (loss) from operations |  | $ | 412,822 |  |  | $ | 2,463,932 |  |  | $ | (721,547 | ) |  | $ | 417,487 |  |  |  | 2,572,694 |
Other income, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,302,933 |
Income before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,875,627 |
Provision for income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 12,659 |
Net income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,862,968 |
Income attributable to non-controlling interests |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 310,579 |
Net income attributable to Consolidated Water Co. Ltd. stockholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 4,552,389 |
Depreciation and amortization expenses for the three months ended September 30, 2018 for the retail, bulk, services and manufacturing segments were $498,663, $836,249, $7,638 and $399,987, respectively.
|  | Three Months Ended September 30, 2017 |
|  | Retail |  |  | Bulk |  |  | Services |  |  | Manufacturing |  |  | Total |
Revenues |  | $ | 5,570,654 |  |  | $ | 7,881,464 |  |  | $ | 111,302 |  |  | $ | 3,008,783 |  |  | $ | 16,572,203 |
Cost of revenues |  |  | 2,488,441 |  |  |  | 5,582,401 |  |  |  | 114,667 |  |  |  | 2,078,888 |  |  |  | 10,264,397 |
Gross profit |  |  | 3,082,213 |  |  |  | 2,299,063 |  |  |  | (3,365 | ) |  |  | 929,895 |  |  |  | 6,307,806 |
General and administrative expenses |  |  | 3,070,681 |  |  |  | 315,374 |  |  |  | 863,646 |  |  |  | 646,622 |  |  |  | 4,896,323 |
Loss on asset dispositions and impairments, net |  |  | 578,480 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 578,480 |
Income (loss) from operations |  | $ | (566,948 | ) |  | $ | 1,983,689 |  |  | $ | (867,011 | ) |  | $ | 283,273 |  |  |  | 833,003 |
Other income, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 447,294 |
Loss before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,280,297 |
(Benefit from) income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (136,447 | )
Net income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,416,744 |
Income attributable to non-controlling interests |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 255,605 |
Net income attributable to Consolidated Water Co. Ltd. stockholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 1,161,139 |
Depreciation and amortization expenses for the three months ended September 30, 2017 for the retail, bulk, services and manufacturing segments were $491,771, $1,274,471, $7,638, and $398,368, respectively.
|  | Nine Months Ended September 30, 2018 |
|  | Retail |  |  | Bulk |  |  | Services |  |  | Manufacturing |  |  | Total |
Revenues |  | $ | 18,884,929 |  |  | $ | 25,294,821 |  |  | $ | 1,054,100 |  |  | $ | 4,798,948 |  |  |  | 50,032,798 |
Cost of revenues |  |  | 8,234,803 |  |  |  | 16,848,668 |  |  |  | 921,653 |  |  |  | 3,300,370 |  |  |  | 29,305,494 |
Gross profit |  |  | 10,650,126 |  |  |  | 8,446,153 |  |  |  | 132,447 |  |  |  | 1,498,578 |  |  |  | 20,727,304 |
General and administrative expenses |  |  | 9,088,804 |  |  |  | 1,147,015 |  |  |  | 2,162,632 |  |  |  | 1,865,311 |  |  |  | 14,263,762 |
Loss on asset dispositions and impairments, net |  |  | 11,074 |  |  |  | - |  |  |  | - |  |  |  | 3,331 |  |  |  | 14,405 |
Income (loss) from operations |  | $ | 1,550,248 |  |  | $ | 7,299,138 |  |  | $ | (2,030,185 | ) |  | $ | (370,064 | ) |  |  | 6,449,137 |
Other income, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,755,141 |
Income before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,204,278 |
(Benefit from) income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (113,607 | )
Net income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,317,885 |
Income attributable to non-controlling interests |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 484,778 |
Net income attributable to Consolidated Water Co. Ltd. stockholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 8,833,107 |
Depreciation and amortization expenses for the nine months ended September 30, 2018 for the retail, bulk, services and manufacturing segments were $1,506,292, $2,454,361, $22,915, and $1,198,707, respectively.
|  | Nine Months Ended September 30, 2017 |
|  | Retail |  |  | Bulk |  |  | Services |  |  | Manufacturing |  |  | Total |
Revenues |  | $ | 18,111,274 |  |  | $ | 23,615,787 |  |  | $ | 360,758 |  |  | $ | 5,444,678 |  |  | $ | 47,532,497 |
Cost of revenues |  |  | 7,895,617 |  |  |  | 15,750,402 |  |  |  | 320,586 |  |  |  | 3,967,945 |  |  |  | 27,934,550 |
Gross profit |  |  | 10,215,657 |  |  |  | 7,865,385 |  |  |  | 40,172 |  |  |  | 1,476,733 |  |  |  | 19,597,947 |
General and administrative expenses |  |  | 9,288,941 |  |  |  | 940,105 |  |  |  | 2,498,766 |  |  |  | 1,967,372 |  |  |  | 14,695,184 |
Loss on asset dispositions and impairments, net |  |  | 1,578,480 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,578,480 |
Income (loss) from operations |  | $ | (651,764 | ) |  | $ | 6,925,280 |  |  | $ | (2,458,594 | ) |  | $ | (490,639 | ) |  |  | 3,324,283 |
Other income, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 871,956 |
Income before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,196,239 |
(Benefit from) income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (412,592 | )
Net income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,608,831 |
Income attributable to non-controlling interests |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 191,916 |
Net income attributable to Consolidated Water Co. Ltd. stockholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 4,416,915 |
Depreciation and amortization expenses for the nine months ended September 30, 2017 for the retail, bulk, services and manufacturing segments were $1,514,069, $2,928,287, $37,295, and $1,204,313, respectively.
|  | As of September 30, 2018 |
|  | Retail |  |  | Bulk |  |  | Services |  |  | Manufacturing |  |  | Total |
Accounts receivable, net |  | $ | 2,168,224 |  |  | $ | 17,967,332 |  |  | $ | 1,806,062 |  |  | $ | 1,054,658 |  |  | $ | 22,996,276 |
Property plant and equipment, net |  | $ | 22,269,769 |  |  | $ | 23,338,279 |  |  | $ | 61,424 |  |  | $ | 1,672,705 |  |  | $ | 47,342,177 |
Construction in progress |  | $ | 6,175,313 |  |  | $ | 10,564,202 |  |  | $ | 3,291 |  |  | $ | - |  |  | $ | 16,742,806 |
Intangibles, net |  | $ | - |  |  | $ | 484,123 |  |  | $ | - |  |  | $ | 2,226,667 |  |  | $ | 2,710,790 |
Goodwill |  | $ | 1,170,511 |  |  | $ | 2,328,526 |  |  | $ | - |  |  | $ | 4,885,211 |  |  | $ | 8,384,248 |
Land and rights of way held for development |  | $ | - |  |  | $ | - |  |  | $ | 23,673,855 |  |  | $ | - |  |  | $ | 23,673,855 |
Total segment assets |  | $ | 59,900,046 |  |  | $ | 71,086,259 |  |  | $ | 27,352,165 |  |  | $ | 14,164,089 |  |  | $ | 172,502,559 |
|  | As of December 31, 2017 |
|  | Retail |  |  | Bulk |  |  | Services |  |  | Manufacturing |  |  | Total |
Accounts receivable, net |  | $ | 2,406,595 |  |  | $ | 10,177,620 |  |  | $ | 1,155,318 |  |  | $ | 1,308,313 |  |  | $ | 15,047,846 |
Property, plant and equipment, net |  | $ | 23,172,382 |  |  | $ | 25,420,819 |  |  | $ | 84,339 |  |  | $ | 1,847,524 |  |  | $ | 50,525,064 |
Construction in progress |  | $ | 321,368 |  |  | $ | 1,498,625 |  |  | $ | 3,291 |  |  | $ | - |  |  | $ | 1,823,284 |
Intangible assets, net |  | $ | - |  |  | $ | 533,767 |  |  | $ | - |  |  | $ | 3,231,667 |  |  | $ | 3,765,434 |
Goodwill |  | $ | 1,170,511 |  |  | $ | 2,328,526 |  |  | $ | - |  |  | $ | 4,885,211 |  |  | $ | 8,384,248 |
Land and rights of way held for development |  | $ | - |  |  | $ | - |  |  | $ | 21,505,675 |  |  | $ | - |  |  | $ | 21,505,675 |
Total segment assets |  | $ | 52,095,524 |  |  | $ | 75,785,323 |  |  | $ | 24,488,173 |  |  | $ | 13,111,875 |  |  | $ | 165,480,895 |

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
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