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Segment information (Tables) | 9 Months Ended
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Sep. 30, 2021
Segment information |
Schedule of segment reporting information, by segment | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended September 30, 2021
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Revenue | ​ | $ | 5,247,042 | ​ | $ | 6,868,134 | ​ | $ | 3,210,584 | ​ | $ | 1,087,386 |  | $ | 16,413,146
Cost of revenue | ​ |  | 2,745,796 | ​ |  | 4,628,386 | ​ |  | 2,410,430 | ​ |  | 937,935 | ​ |  | 10,722,547
Gross profit | ​ |  | 2,501,246 | ​ |  | 2,239,748 | ​ |  | 800,154 | ​ |  | 149,451 | ​ |  | 5,690,599
General and administrative expenses | ​ |  | 3,067,696 | ​ |  | 313,420 | ​ |  | 758,540 | ​ |  | 219,384 | ​ |  | 4,359,040
Gain on asset dispositions and impairments, net | ​ |  | 612 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 612
Income (loss) from operations | ​ | $ | (565,838) | ​ | $ | 1,926,328 | ​ | $ | 41,614 | ​ | $ | (69,933) | ​ |  | 1,332,171
Other income, net | ​ |  |  | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ |  | 152,168
Income before income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 1,484,339
Benefit from income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (11,230)
Net income from continuing operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 1,495,569
Income from continuing operations attributable to non-controlling interests | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 131,609
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 1,363,960
Net loss from discontinued operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (1,078,367)
Net income attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | 285,593
​ Depreciation and amortization expenses for the three months ended September 30, 2021 for the retail, bulk, services and manufacturing segments were $625,640, $761,429, $203,411 and $70,679, respectively. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended September 30, 2020
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Revenue | ​ | $ | 4,993,069 | ​ | $ | 6,061,475 | ​ | $ | 3,351,935 | ​ | $ | 3,259,778 | ​ | $ | 17,666,257
Cost of revenue | ​ |  | 2,586,901 | ​ |  | 4,400,717 | ​ |  | 2,513,272 | ​ |  | 1,949,731 | ​ |  | 11,450,621
Gross profit | ​ |  | 2,406,168 | ​ |  | 1,660,758 | ​ |  | 838,663 | ​ |  | 1,310,047 | ​ |  | 6,215,636
General and administrative expenses | ​ |  | 3,367,802 | ​ |  | 382,662 | ​ |  | 728,829 | ​ |  | 330,723 | ​ |  | 4,810,016
Loss on asset dispositions and impairments, net | ​ |  | — | ​ |  | — | ​ |  | (984) | ​ |  | — | ​ |  | (984)
Income (loss) from operations | ​ | $ | (961,634) | ​ | $ | 1,278,096 | ​ | $ | 108,850 | ​ | $ | 979,324 | ​ |  | 1,404,636
Other income, net | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 245,492
Income before income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 1,650,128
Benefit from income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (263,165)
Net income from continuing operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 1,913,293
Income attributable to non-controlling interests | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 101,137
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 1,812,156
Net loss from discontinued operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (377,321)
Net income attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | 1,434,835
​ Depreciation and amortization expenses for the three months ended September 30, 2020 for the retail, bulk, services and manufacturing segments were $596,528, $971,914, $191,419 and $88,452, respectively. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Nine Months Ended September 30, 2021
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Revenue | ​ | $ | 16,633,137 | ​ | $ | 19,826,075 | ​ | $ | 10,514,669 | ​ | $ | 3,244,106 |  | $ | 50,217,987
Cost of revenue | ​ |  | 8,235,699 | ​ |  | 13,170,333 | ​ |  | 8,010,767 | ​ |  | 2,919,226 | ​ |  | 32,336,025
Gross profit | ​ |  | 8,397,438 | ​ |  | 6,655,742 | ​ |  | 2,503,902 | ​ |  | 324,880 | ​ |  | 17,881,962
General and administrative expenses | ​ |  | 9,757,179 | ​ |  | 994,779 | ​ |  | 2,152,145 | ​ |  | 943,727 | ​ |  | 13,847,830
Gain (loss) on asset dispositions and impairments, net | ​ |  | (246,028) | ​ |  | 1,500 | ​ |  | (433) | ​ |  | (2,900,000) | ​ |  | (3,144,961)
Income (loss) from operations | ​ | $ | (1,605,769) | ​ | $ | 5,662,463 | ​ | $ | 351,324 | ​ | $ | (3,518,847) | ​ |  | 889,171
Other income, net | ​ |  |  | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ | ​ | 699,890
Income before income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 1,589,061
Benefit from income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (20,735)
Net income from continuing operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 1,609,796
Income from continuing operations attributable to non-controlling interests | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 457,540
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 1,152,256
Net loss from discontinued operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (1,542,540)
Net loss attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | (390,284)
​ Depreciation and amortization expenses for the nine months ended September 30, 2021 for the retail, bulk, services and manufacturing segments were $1,892,848, $2,621,481, $607,906 and $216,346, respectively. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Nine Months Ended September 30, 2020
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Revenue | ​ | $ | 18,216,797 | ​ | $ | 18,368,156 | ​ | $ | 9,942,748 | ​ | $ | 10,951,524 | ​ | $ | 57,479,225
Cost of revenue | ​ |  | 8,343,018 | ​ |  | 12,906,606 | ​ |  | 7,418,305 | ​ |  | 6,852,196 | ​ |  | 35,520,125
Gross profit | ​ |  | 9,873,779 | ​ |  | 5,461,550 | ​ |  | 2,524,443 | ​ |  | 4,099,328 | ​ |  | 21,959,100
General and administrative expenses | ​ |  | 10,008,423 | ​ |  | 935,808 | ​ |  | 2,112,869 | ​ |  | 1,005,838 | ​ |  | 14,062,938
Gain on asset dispositions and impairments, net | ​ |  | — | ​ |  | 200 | ​ |  | 3,801 | ​ |  | — | ​ |  | 4,001
Income (loss) from operations | ​ | $ | (134,644) | ​ | $ | 4,525,942 | ​ | $ | 415,375 | ​ | $ | 3,093,490 | ​ |  | 7,900,163
Other income, net | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 533,710
Income before income taxes | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 8,433,873
Provision for income taxes | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 147,186
Net income from continuing operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 8,286,687
Income from continuing operations attributable to non-controlling interests | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 642,289
Net income from continuing operations attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 7,644,398
Net loss from discontinued operations | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (4,448,798)
Net income attributable to Consolidated Water Co. Ltd. stockholders | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | 3,195,600
​ Depreciation and amortization expenses for the nine months ended September 30, 2020 for the retail, bulk, services and manufacturing segments were $1,796,588, $2,906,213, $562,756 and $296,926, respectively. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of September 30, 2021
​ |  | Retail |  | Bulk |  | Services |  | Manufacturing |  | Total
Accounts receivable, net | ​ | $ | 2,233,715 | ​ | $ | 21,646,332 | ​ | $ | 1,579,404 | ​ | $ | 922,530 | ​ | $ | 26,381,981
Inventory, current and non-current | ​ | $ | 2,755,862 | ​ | $ | 3,702,618 | ​ | $ | — | ​ | $ | 572,802 | ​ | $ | 7,031,282
Property, plant and equipment, net | ​ | $ | 26,467,981 | ​ | $ | 25,185,215 | ​ | $ | 503,704 | ​ | $ | 1,563,892 | ​ | $ | 53,720,792
Construction in progress | ​ | $ | 624,805 | ​ | $ | 31,737 | ​ | $ | — | ​ | $ | 103,537 | ​ | $ | 760,079
Intangibles, net | ​ | $ | — | ​ | $ | — | ​ | $ | 2,693,056 | ​ | $ | 871,110 | ​ | $ | 3,564,166
Goodwill | ​ | $ | 1,170,511 | ​ | $ | 1,948,875 | ​ | $ | 5,320,416 | ​ | $ | 1,985,211 | ​ | $ | 10,425,013
Total segment assets | ​ | $ | 60,254,674 | ​ | $ | 71,640,368 | ​ | $ | 15,535,680 | ​ | $ | 7,484,075 | ​ | $ | 154,914,797
Assets of discontinued operations | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 21,899,816
Total assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 176,814,613
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 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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