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19. Parent Company Financial Statements (Unaudited) | 12 Months Ended
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Dec. 31, 2012
Condensed Financial Information of Parent Company Only Disclosure [Abstract] |
19. Parent Company Financial Statements (Unaudited) | 19. Parent Company Financial Statements (Unaudited) The following is a summary of the Parent Company financial statements for the years ended December 31, 2012 and 2011: Aemetis, Inc. (Parent Company) Consolidated Condensed Balance Sheets As of December 31, 2012 and 2011
Assets |  | 2012 |  |  | 2011 |
Current assets |  |  |  |  |  |
Cash and cash equivalents |  | $ | - |  |  | $ | 747 |
Intercompany receivables |  |  | 20,802,877 |  |  |  | 3,168,587 |
Prepaid expenses |  |  | - |  |  |  | 88,000 |
Total current assets |  |  | 20,802,877 |  |  |  | 3,257,334 |
Investments in Subsidiaries, net of advances |  |  |  |  |  |  |  |
Investment in Aemetis International, Inc. |  |  | 3,060,684 |  |  |  | 5,979,020 |
Investment in Aemetis Americas, Inc |  |  | 116,144 |  |  |  | - |
Total investments in Subsidiaries, net of advances |  |  | 3,176,828 |  |  |  | 5,979,020 |
Other assets |  |  | 23,095 |  |  |  | 23,095 |
Total Assets |  | $ | 24,002,800 |  |  | $ | 9,259,449 |
Liabilities & stockholders' deficit |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |
Accounts payable |  | $ | 4,037,137 |  |  | $ | 3,800,250 |
Outstanding checks in excess of cash |  |  | 25,773 |  |  |  | - |
Mandatorily redeemable Series B convertibe preferred |  |  | 2,437,649 |  |  |  | 2,320,164 |
Secured notes, net of discount for issuance cost |  |  | - |  |  |  | 1,075,588 |
Other current liabilities |  |  | 2,174,608 |  |  |  | 1,786,962 |
Total current liabilities |  |  | 8,675,167 |  |  |  | 8,982,964 |
Parent Company long term debt portion of secured notes, net of discount for issuance cost |  |  | - |  |  |  | 6,016,926 |
Subsidiary obligation in excess of investment |  |  |  |  |  |  |  |
Investment in AE Advanced Fuels, Inc. |  |  | 8,400,675 |  |  |  | 13,253,011 |
Investment in Aemetis Americas, Inc |  |  | - |  |  |  | 118,252 |
Investment in Aemetis Biofuels, Inc. |  |  | 2,624,575 |  |  |  | 2,567,894 |
Investment in Aemetis Technologies, Inc. |  |  | 438,375 |  |  |  | 174,488 |
Investment in Biofuels Marketing, Inc. |  |  | 349,056 |  |  |  | 348,996 |
Total subsidiary obligation in excess of investment |  |  | 11,812,681 |  |  |  | 16,462,641 |
Total long term liabilities |  |  | 11,812,681 |  |  |  | 22,479,567 |
Stockholders' equity/(deficit) |  |  |  |  |  |  |  |
Series B Preferred convertible stock |  |  | 3,098 |  |  |  | 3,115 |
Common stock |  |  | 180,281 |  |  |  | 130,747 |
Additional paid-in capital |  |  | 75,457,760 |  |  |  | 45,432,447 |
Accumulated deficit |  |  | (69,808,294 | ) |  |  | (65,526,029 | )
Accumulated other comprehensive loss |  |  | (2,317,893 | ) |  |  | (2,243,362 | )
Total stockholders' equity/(deficit) |  |  | 3,514,952 |  |  |  | (22,203,082 | )
Total liabilities & stockholders' deficit |  | $ | 24,002,800 |  |  | $ | 9,259,449 |
Aemetis, Inc. (Parent Company) Consolidated Statements of Operations and Comprehensive Loss For the Years Ended December 31, 2012 and 2011
|  | 2012 |  |  | 2011 |
Equity in subsidiary earnings/(losses) |  | $ | (12,496 | ) |  | $ | (15,386,811 | )
Selling, general and administrative expenses |  |  | 2,302,944 |  |  |  | 1,003,879 |
Operating loss |  |  | (2,315,440 | ) |  |  | (16,390,690 | )
Other income/(expense) |  |  |  |  |  |  |  |
Interest expense |  |  | (1,865,803 | ) |  |  | (1,918,750 | )
Other income/(expense) |  |  | (97,022 | ) |  |  | 16,281 |
Loss before income taxes |  |  | (4,278,265 | ) |  |  | (18,293,159 | )
Income taxes benefit/(expense) |  |  | (4,000 | ) |  |  | (3,200 | )
Net loss |  | $ | (4,282,265 | ) |  | $ | (18,296,359 | )
Other comprehensive loss |  |  |  |  |  |  |  |
Foreign currency translation adjustment |  |  | (74,531 | ) |  |  | (1,372,441 | )
Comprehensive loss |  | $ | (4,356,796 | ) |  | $ | (19,668,800 | )
Aemetis, Inc. (Parent Company) Consolidated Statements of Cash Flows For the years ended December 31, 2012 and 2011
|  | 2012 |  |  | 2011 |
Operating activities: |  |  |  |  |  |
Net loss |  |  | (4,282,265 | ) |  | $ | (18,296,359 | )
Adjustments to reconcile net loss to |  |  |  |  |  |  |  |
net cash provided/(used) in operating activities: |  |  |  |  |  |  |  |
Stock-based compensation |  |  | 686,059 |  |  |  | 177,278 |
Depreciation and amortization |  |  | - |  |  |  | 2,193 |
Amortization of debt issuance discount |  |  | 400,997 |  |  |  | 1,177,413 |
Change in fair value of warrant liability |  |  | 97,022 |  |  |  |  |
Changes in assets and liabilities: |  |  |  |  |  |  |  |
Subsidiary portion of net losses |  |  | 12,496 |  |  |  | 15,386,811 |
Prepaid expenses |  |  | 4,668 |  |  |  | 1,160 |
Other current assets and other assets |  |  | - |  |  |  | 1 |
Accounts payable |  |  | 236,887 |  |  |  | 743,982 |
Accrued interest expense |  |  | 682,983 |  |  |  | 894,475 |
Other liabilities |  |  | 288,203 |  |  |  | 72,733 |
Net cash (used) in/provided by operating activities |  |  | (1,872,950 | ) |  |  | 159,687 |
Investing activities: |  |  |  |  |  |  |  |
Change in outstanding checks in excess of cash |  |  | 25,773 |  |  |  | - |
Subsidiary advances, net |  |  | 9,417,256 |  |  |  | 723,429 |
Net cash provided in investing activities |  |  | 9,443,029 |  |  |  | 723,429 |
Financing activities: |  |  |  |  |  |  |  |
Proceeds from borrowings under secured debt facilities |  |  | 840,000 |  |  |  | - |
Repayments of borrowings under secured debt facilities |  |  | (8,412,259 | ) |  |  | (900,000 | )
Warrants exercised |  |  | 1,433 |  |  |  | - |
Net cash used by financing activities |  |  | (7,570,826 | ) |  |  | (900,000 | )
Net decrease in cash and cash equivalents |  |  | (747 | ) |  |  | (16,884 | )
Cash and cash equivalents at beginning of period |  |  | 747 |  |  |  | 17,631 |
Cash and cash equivalents at end of period |  | $ | - |  |  | $ | 747 |
Supplemental disclosures of cash flow information, cash paid: |  |  |  |  |  |  |  |
Income taxes |  |  | 4,000 |  |  |  | 3,200 |
Supplemental disclosures of cash flow information, non-cash transactions: |  |  |  |  |  |  |  |
Issuance of shares for acquisition |  |  | 12,511,200 |  |  |  | 1,890,135 |
Stock and warrants issued to pay interest and fees on borrowings |  |  | 11,885,579 |  |  |  | 1,662,323 |
Payment of loans and fees by issuance of stock to related party |  |  | 4,107,141 |  |  |  | 1,452,818 |
Beneficial conversion discount on related party debt |  |  | 884,851 |  |  |  | 1,732,872 |

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph c -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 12 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 06 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 05 -Paragraph c -Article 7 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7656940&loc=d3e5283-111683 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24072-122690 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 24 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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