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Segment information (Tables) | 6 Months Ended
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Jun. 30, 2021
Segment information |
Schedule of segment reporting information, by segment | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended June 30, 2021
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Revenue | ​ | $ | 5,674,790 | ​ | $ | 6,711,971 | ​ | $ | 3,763,239 | ​ | $ | 551,524 |  | $ | 16,701,524
Cost of revenue | ​ |  | 2,781,909 | ​ |  | 4,386,794 | ​ |  | 2,878,409 | ​ |  | 589,559 | ​ |  | 10,636,671
Gross profit (loss) | ​ |  | 2,892,881 | ​ |  | 2,325,177 | ​ |  | 884,830 | ​ |  | (38,035) | ​ |  | 6,064,853
General and administrative expenses | ​ |  | 3,318,473 | ​ |  | 303,856 | ​ |  | 671,585 | ​ |  | 430,390 | ​ |  | 4,724,304
Gain (loss) on asset dispositions and impairments, net | ​ |  | 3,360 | ​ |  | — | ​ |  | — | ​ |  | (2,900,000) | ​ |  | (2,896,640)
Income (loss) from operations | ​ | $ | (422,232) | ​ | $ | 2,021,321 | ​ | $ | 213,245 | ​ | $ | (3,368,425) | ​ |  | (1,556,091)
Other income, net | ​ |  |  | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ |  | 233,114
Loss before income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (1,322,977)
Benefit from income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (6,845)
Net loss from continuing operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (1,316,132)
Income from continuing operations attributable to non-controlling interests | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 197,138
Net loss from continuing operations attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (1,513,270)
Net loss from discontinued operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (151,379)
Net loss attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | (1,664,649)
​ Depreciation and amortization expenses for the three months ended June 30, 2021 for the retail, bulk, services and manufacturing segments were $632,953, $906,292, $204,000 and $70,134, respectively. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended June 30, 2020
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Revenue | ​ | $ | 5,966,296 | ​ | $ | 5,866,397 | ​ | $ | 3,476,000 | ​ | $ | 3,778,554 | ​ | $ | 19,087,247
Cost of revenue | ​ |  | 2,769,497 | ​ |  | 3,941,309 | ​ |  | 2,631,513 | ​ |  | 2,441,785 | ​ |  | 11,784,104
Gross profit | ​ |  | 3,196,799 | ​ |  | 1,925,088 | ​ |  | 844,487 | ​ |  | 1,336,769 | ​ |  | 7,303,143
General and administrative expenses | ​ |  | 3,266,782 | ​ |  | 261,100 | ​ |  | 711,350 | ​ |  | 318,381 | ​ |  | 4,557,613
Gain on asset dispositions and impairments, net | ​ |  | — | ​ |  | — | ​ |  | 5,205 | ​ |  | — | ​ |  | 5,205
Income (loss) from operations | ​ | $ | (69,983) | ​ | $ | 1,663,988 | ​ | $ | 138,342 | ​ | $ | 1,018,388 | ​ |  | 2,750,735
Other income, net | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 260,957
Income before income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 3,011,692
Provision for income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 204,268
Net income from continuing operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 2,807,424
Income attributable to non-controlling interests | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 180,154
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 2,627,270
Net loss from discontinued operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (3,755,112)
Net loss attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | (1,127,842)
​ Depreciation and amortization expenses for the three months ended June 30, 2020 for the retail, bulk, services and manufacturing segments were $595,247, $967,064, $188,586 and $82,340, respectively. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Six Months Ended June 30, 2021
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Revenue | ​ | $ | 11,386,095 | ​ | $ | 12,957,941 | ​ | $ | 7,304,085 | ​ | $ | 2,156,720 |  | $ | 33,804,841
Cost of revenue | ​ |  | 5,489,903 | ​ |  | 8,541,947 | ​ |  | 5,600,337 | ​ |  | 1,981,291 | ​ |  | 21,613,478
Gross profit | ​ |  | 5,896,192 | ​ |  | 4,415,994 | ​ |  | 1,703,748 | ​ |  | 175,429 | ​ |  | 12,191,363
General and administrative expenses | ​ |  | 6,689,483 | ​ |  | 681,359 | ​ |  | 1,393,605 | ​ |  | 724,343 | ​ |  | 9,488,790
Gain (loss) on asset dispositions and impairments, net | ​ |  | (246,640) | ​ |  | 1,500 | ​ |  | (433) | ​ |  | (2,900,000) | ​ |  | (3,145,573)
Income (loss) from operations | ​ | $ | (1,039,931) | ​ | $ | 3,736,135 | ​ | $ | 309,710 | ​ | $ | (3,448,914) | ​ |  | (443,000)
Other income, net | ​ |  |  | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ | ​ | 547,722
Income before income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 104,722
Benefit from income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (9,505)
Net income from continuing operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 114,227
Income from continuing operations attributable to non-controlling interests | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 325,931
Net loss from continuing operations attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (211,704)
Net loss from discontinued operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (464,173)
Net loss attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | (675,877)
​ Depreciation and amortization expenses for the six months ended June 30, 2021 or the retail, bulk, services and manufacturing segments were $1,267,208, $1,860,052, $404,495 and $145,667, respectively. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Six Months Ended June 30, 2020
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Revenue | ​ | $ | 13,223,728 | ​ | $ | 12,306,681 | ​ | $ | 6,590,813 | ​ | $ | 7,691,746 | ​ | $ | 39,812,968
Cost of revenue | ​ |  | 5,756,117 | ​ |  | 8,505,889 | ​ |  | 4,905,033 | ​ |  | 4,902,465 | ​ |  | 24,069,504
Gross profit | ​ |  | 7,467,611 | ​ |  | 3,800,792 | ​ |  | 1,685,780 | ​ |  | 2,789,281 | ​ |  | 15,743,464
General and administrative expenses | ​ |  | 6,640,621 | ​ |  | 553,146 | ​ |  | 1,384,040 | ​ |  | 675,115 | ​ |  | 9,252,922
Gain on asset dispositions and impairments, net | ​ |  | — | ​ |  | 200 | ​ |  | 4,785 | ​ |  | — | ​ |  | 4,985
Income from operations | ​ | $ | 826,990 | ​ | $ | 3,247,846 | ​ | $ | 306,525 | ​ | $ | 2,114,166 | ​ |  | 6,495,527
Other income, net | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 288,218
Income before income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 6,783,745
Provision for income taxes | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 410,351
Net income from continuing operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 6,373,394
Income from continuing operations attributable to non-controlling interests | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 541,152
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 5,832,242
Net loss from discontinued operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (4,071,477)
Net income attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | 1,760,765
​ Depreciation and amortization expenses for the six months ended June 30, 2020 for the retail, bulk, services and manufacturing segments were $1,200,060, $1,934,299, $371,337 and $208,474, respectively. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of June 30, 2021
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Accounts receivable, net | ​ | $ | 2,328,613 | ​ | $ | 21,501,870 | ​ | $ | 1,548,905 | ​ | $ | 739,742 | ​ | $ | 26,119,130
Inventory, current and non-current | ​ | $ | 2,759,365 | ​ | $ | 3,688,327 | ​ | $ | — | ​ | $ | 485,023 | ​ | $ | 6,932,715
Property, plant and equipment, net | ​ | $ | 26,659,760 | ​ | $ | 25,900,486 | ​ | $ | 533,302 | ​ | $ | 1,610,645 | ​ | $ | 54,704,193
Construction in progress | ​ | $ | 546,043 | ​ | $ | 31,737 | ​ | $ | — | ​ | $ | 103,537 | ​ | $ | 681,317
Intangibles, net | ​ | $ | — | ​ | $ | — | ​ | $ | 2,862,222 | ​ | $ | 894,444 | ​ | $ | 3,756,666
Goodwill | ​ | $ | 1,170,511 | ​ | $ | 1,948,875 | ​ | $ | 5,320,416 | ​ | $ | 1,985,211 | ​ | $ | 10,425,013
Total segment assets | ​ | $ | 62,119,731 | ​ | $ | 69,783,021 | ​ | $ | 14,762,027 | ​ | $ | 7,435,447 | ​ | $ | 154,100,226
Assets of discontinued operations | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 22,610,408
Total assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 176,710,634
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of December 31, 2020
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Accounts receivable, net | ​ | $ | 2,444,455 | ​ | $ | 17,022,813 | ​ | $ | 1,420,609 | ​ | $ | 596,099 | ​ | $ | 21,483,976
Inventory, current and non-current | ​ | $ | 2,787,163 | ​ | $ | 3,795,544 | ​ | $ | — | ​ | $ | 1,138,313 | ​ | $ | 7,721,020
Property, plant and equipment, net | ​ | $ | 27,947,545 | ​ | $ | 27,611,567 | ​ | $ | 487,973 | ​ | $ | 1,640,899 | ​ | $ | 57,687,984
Construction in progress | ​ | $ | 305,110 | ​ | $ | 31,737 | ​ | $ | — | ​ | $ | 103,537 | ​ | $ | 440,384
Intangibles, net | ​ | $ | — | ​ | $ | — | ​ | $ | 3,200,555 | ​ | $ | 947,778 | ​ | $ | 4,148,333
Goodwill | ​ | $ | 1,170,511 | ​ | $ | 1,948,875 | ​ | $ | 5,320,416 | ​ | $ | 4,885,211 | ​ | $ | 13,325,013
Total segment assets | ​ | $ | 56,425,159 | ​ | $ | 74,771,798 | ​ | $ | 14,470,322 | ​ | $ | 11,210,685 | ​ | $ | 156,877,964
Assets of discontinued operations | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ | $ | 22,677,588
Total assets | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ | $ | 179,555,552

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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=120311839&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=120311839&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=121556970&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 30 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599 + Details
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