Segment information (Tables)

6 Months Ended

Jun. 30, 2019

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 June 30, 2019
	Retail		Bulk		Services			Manufacturing		Total
Revenues	$	6,983,515	$	6,941,051	$	90,792		$	4,289,902	$	18,305,260
Cost of revenues		2,982,758		4,768,122		45,094			2,956,537		10,752,511
Gross profit		4,000,757		2,172,929		45,698			1,333,365		7,552,749
General and administrative expenses		3,405,421		344,971		779,882			464,718		4,994,992
Gain on asset dispositions and impairments, net		397,301		-		-			-		397,301
Income (loss) from operations	$	992,637	$	1,827,958	$	(734,184	)	$	868,647		2,955,058
Other income, net											50,333
Income before income taxes											3,005,391
Provision for income taxes											64,233
Net income from continuing operations											2,941,158
Income from continuing operations attributable to non-controlling interests											464,896
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders											2,476,262
Total income from discontinued operations											-
Net income attributable to Consolidated Water Co. Ltd. stockholders										$	2,476,262

Depreciation and amortization expenses for the three months ended June 30, 2019 for the retail, bulk, services and manufacturing segments were $615,363, $976,437, $1,137 and $215,713, respectively.

	Three Months Ended June 30, 2018
	Retail			Bulk		Services			Manufacturing			Total
Revenues	$	6,268,023		$	7,680,701	$	122,912		$	992,430		$	15,064,066
Cost of revenues		2,722,650			5,397,449		104,069			655,679			8,879,847
Gross profit		3,545,373			2,283,252		18,843			336,751			6,184,219
General and administrative expenses		2,874,517			297,863		665,738			608,851			4,446,969
(Loss) on asset dispositions and impairments, net		(650	)		-		-			-			(650	)
Income (loss) from operations	$	670,206		$	1,985,389	$	(646,895	)	$	(272,100	)		1,736,600
Other income, net													312,032
Income before income taxes													2,048,632
Benefit from income taxes													(48,878	)
Net income from continuing operations													2,097,510
Income from continuing operations attributable to non-controlling interests													208,692
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders													1,888,818
Total income from discontinued operations													299,375
Net income attributable to Consolidated Water Co. Ltd. stockholders												$	2,188,193

Depreciation and amortization expenses for the three months ended June 30, 2018 for the retail, bulk, services and manufacturing segments were $504,616, $763,490, $7,639 and $399,426, respectively.

	Six Months Ended June 30, 2019
	Retail		Bulk		Services			Manufacturing		Total
Revenues	$	13,670,175	$	14,052,364	$	191,369		$	7,379,876	$	35,293,784
Cost of revenues		5,808,362		9,722,713		167,013			5,080,644		20,778,732
Gross profit		7,861,813		4,329,651		24,356			2,299,232		14,515,052
General and administrative expenses		6,522,699		606,383		1,265,767			978,177		9,373,026
Gain on asset dispositions and impairments, net		394,570		46,500		-			-		441,070
Income (loss) from operations	$	1,733,684	$	3,769,768	$	(1,241,411	)	$	1,321,055		5,583,096
Other income, net											310,423
Income before income taxes											5,893,519
Provision for income taxes											113,192
Net income from continuing operations											5,780,327
Income from continuing operations attributable to non-controlling interests											738,804
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders											5,041,523
Net income from discontinued operations											3,621,170
Net income attributable to Consolidated Water Co. Ltd. stockholders										$	8,662,693

Depreciation and amortization expenses for the six months ended June 30, 2019 for the retail, bulk, services and manufacturing segments were $1,133,377, $1,924,126, $2,273 and $492,766, respectively.

	Six Months Ended June 30, 2018
	Retail			Bulk		Services			Manufacturing			Total
Revenues	$	12,699,371		$	15,127,484	$	246,676		$	1,545,198		$	29,618,729
Cost of revenues		5,484,204			10,447,785		238,940			1,094,540			17,265,469
Gross profit		7,215,167			4,679,699		7,736			450,658			12,353,260
General and administrative expenses		5,959,363			594,734		1,316,374			1,238,209			9,108,680
(Loss) on asset dispositions and impairments, net		(1,990	)		-		-			-			(1,990	)
Income (loss) from operations	$	1,253,814		$	4,084,965	$	(1,308,638	)	$	(787,551	)		3,242,590
Other income, net													459,629
Income before income taxes													3,702,219
Benefit from income taxes													(126,266	)
Net income from continuing operations													3,828,485
Income from continuing operations attributable to non-controlling interests													174,199
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders													3,654,286
Net income from discontinued operations													626,432
Net income attributable to Consolidated Water Co. Ltd. stockholders												$	4,280,718

Depreciation and amortization expenses for the six months ended June 30, 2018 for the retail, bulk, services and manufacturing segments were $1,007,629, $1,527,037, $15,277 and $798,720, respectively.

	As of June 30, 2019
	Retail		Bulk		Services		Manufacturing		Total
Accounts receivable, net	$	3,149,756	$	13,782,607	$	1,494,163	$	1,764,261	$	20,190,787
Property, plant and equipment, net	$	29,793,712	$	31,594,218	$	12,500	$	1,551,285	$	62,951,715
Construction in progress	$	212,883	$	442,229	$	-	$	5,950	$	661,062
Intangibles, net	$	-	$	-	$	-	$	1,499,444	$	1,499,444
Goodwill	$	1,170,511	$	1,948,875	$	-	$	4,885,211	$	8,004,597
Land and rights of way held for development	$	-	$	-	$	24,161,024	$	-	$	24,161,024
Total segment assets	$	63,962,018	$	68,264,136	$	32,476,525	$	17,256,530	$	181,959,209

	As of December 31, 2018
	Retail		Bulk		Services		Manufacturing		Total
Accounts receivable, net	$	2,947,193	$	18,480,589	$	1,812,838	$	987,475	$	24,228,095
Property, plant and equipment, net	$	24,435,501	$	32,820,908	$	14,772	$	1,609,637	$	58,880,818
Construction in progress	$	5,437,093	$	574,659	$	3,291	$	-	$	6,015,043
Intangibles, net	$	-	$	-	$	-	$	1,891,667	$	1,891,667
Goodwill	$	1,170,511	$	1,948,875	$	-	$	4,885,211	$	8,004,597
Land and rights of way held for development	$	-	$	-	$	24,161,024	$	-	$	24,161,024
Total segment assets	$	61,210,879	$	67,740,088	$	27,406,983	$	12,254,121	$	168,612,071
Assets of discontinued operations									$	3,903,527
Total assets									$	172,515,598