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15. Quarterly Financial Data (Unaudited) | 12 Months Ended
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Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract] |
15. Quarterly Financial Data (Unaudited) | 15. Quarterly Financial Data (Unaudited) As a result of year end evaluations, the quarter ended September 30, 2012 required a combined increase to net income of $5.4 million, which consists of a $2.3 million adjustment to loss on debt extinguishment and a $3.1 million adjustment to gain on acquisition bargain purchase, which resulted from a revision in the value of stock issued, and a $1.1 million reclassification to income tax benefit and gain on acquisition bargain purchase recognized in the acquisition. A summary of the unaudited quarterly results of operations incorporating these changes to the 3rd quarter information discussed above for the years ended December 31, 2012 and 2011 is as follows: 2012
|  | For the three months ended |  |  | For the year Ended |
|  | March 31, 2012 |  |  | June 30, 2012 |  |  | September 30, 2012 |  |  | December 31, 2012 |  |  | December 31, 2012 |
Revenues |  |  | 44,195,776 |  |  |  | 44,279,866 |  |  |  | 53,408,202 |  |  |  | 47,164,382 |  |  |  | 189,048,226 |
Cost of goods sold |  |  | 46,454,288 |  |  |  | 46,300,806 |  |  |  | 55,670,850 |  |  |  | 49,549,229 |  |  |  | 197,975,173 |
Gross loss |  |  | (2,258,512 | ) |  |  | (2,020,940 | ) |  |  | (2,262,648 | ) |  |  | (2,384,847 | ) |  |  | (8,926,947 | )
Research and development |  |  | 192,617 |  |  |  | 148,704 |  |  |  | 142,498 |  |  |  | 136,549 |  |  |  | 620,368 |
Selling, general and administrative expenses |  |  | 1,962,841 |  |  |  | 2,412,495 |  |  |  | 2,551,415 |  |  |  | 4,686,606 |  |  |  | 11,613,357 |
Operating loss |  |  | (4,413,970 | ) |  |  | (4,582,139 | ) |  |  | (4,956,561 | ) |  |  | (7,208,002 | ) |  |  | (21,160,672 | )
Other income/(expense) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 348 |  |  |  | 1,840 |  |  |  | 348 |  |  |  | 2,440 |  |  |  | 4,976 |
Interest expense |  |  | (3,965,047 | ) |  |  | (5,304,917 | ) |  |  | (3,376,796 | ) |  |  | (5,011,155 | ) |  |  | (17,657,915 | )
Other income/(expense) |  |  | 18,211 |  |  |  | (99,569 | ) |  |  | 54,219 |  |  |  | (140,136 | ) |  |  | (167,275 | )
Gain on acquisition bargain purchase |  |  | - |  |  |  | - |  |  |  | 42,335,876 |  |  |  | - |  |  |  | 42,335,876 |
Loss on debt extingishment |  |  | - |  |  |  | - |  |  |  | (9,068,868 | ) |  |  | - |  |  |  | (9,068,868 | )
Gain on sales of assets |  |  | - |  |  |  | 236,830 |  |  |  | - |  |  |  | 113,526 |  |  |  | 350,356 |
Income/(loss) before income taxes |  |  | (8,360,458 | ) |  |  | (9,747,955 | ) |  |  | 24,988,218 |  |  |  | (12,243,327 | ) |  |  | (5,363,522 | )
Income taxes benefit/(expense) |  |  | (4,000 | ) |  |  | - |  |  |  | 1,085,257 |  |  |  | - |  |  |  | 1,081,257 |
Net income/(loss) |  |  | (8,364,458 | ) |  |  | (9,747,955 | ) |  |  | 26,073,475 |  |  |  | (12,243,327 | ) |  |  | (4,282,265 | )
Other comprehensive income/(loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustment |  |  | 310,983 |  |  |  | (226,977 | ) |  |  | 336,285 |  |  |  | (494,822 | ) |  |  | (74,531 | )
Comprehensive income/(loss) |  |  | (8,053,475 | ) |  |  | (9,974,932 | ) |  |  | 26,409,760 |  |  |  | (12,738,149 | ) |  |  | (4,356,796 | )
Income/(loss) per common share attributable to Aemetis, Inc. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | (0.06 | ) |  |  | (0.07 | ) |  |  | 0.15 |  |  |  | (0.07 | ) |  |  | (0.03 | )
Diluted |  |  | (0.06 | ) |  |  | (0.07 | ) |  |  | 0.15 |  |  |  | (0.07 | ) |  |  | (0.03 | )
Weighted average shares outstanding |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 131,128,280 |  |  |  | 133,239,456 |  |  |  | 168,583,985 |  |  |  | 170,734,618 |  |  |  | 151,023,977 |
Diluted |  |  | 131,128,280 |  |  |  | 133,239,456 |  |  |  | 176,559,067 |  |  |  | 170,734,618 |  |  |  | 151,023,977 |
2011
|  | For the three months ended |  |  | For the year Ended |
|  | March 31, 2011 |  |  | June 30, 2011 |  |  | September 30, 2011 |  |  | December 31, 2011 |  |  | December 31, 2011 |
Revenues |  | $ | 738,469 |  |  | $ | 27,253,190 |  |  | $ | 56,571,595 |  |  | $ | 57,294,660 |  |  | $ | 141,857,914 |
Cost of goods sold |  |  | 787,472 |  |  |  | 27,567,654 |  |  |  | 55,789,374 |  |  |  | 53,071,540 |  |  |  | 137,216,040 |
Gross income/(loss) |  |  | (49,003 | ) |  |  | (314,464 | ) |  |  | 782,221 |  |  |  | 4,223,120 |  |  |  | 4,641,874 |
Research and development |  |  | 32,569 |  |  |  | 71,400 |  |  |  | 337,229 |  |  |  | 135,427 |  |  |  | 576,625 |
Selling, general and administrative expenses |  |  | 2,103,409 |  |  |  | 1,989,282 |  |  |  | 2,212,510 |  |  |  | 2,265,390 |  |  |  | 8,570,591 |
Operating income/(loss) |  |  | (2,184,981 | ) |  |  | (2,375,146 | ) |  |  | (1,767,518 | ) |  |  | 1,822,303 |  |  |  | (4,505,342 | )
Other income/(expense) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 4,021 |  |  |  | 2,796 |  |  |  | 351 |  |  |  | 16,268 |  |  |  | 23,436 |
Interest expense |  |  | (2,103,163 | ) |  |  | (3,649,359 | ) |  |  | (3,785,857 | ) |  |  | (4,022,906 | ) |  |  | (13,561,285 | )
Other income/(expense) |  |  | 24,031 |  |  |  | 54,207 |  |  |  | 4,070 |  |  |  | (29,348 | ) |  |  | 52,960 |
Loss on debt extingishment |  |  | - |  |  |  | (401,407 | ) |  |  | - |  |  |  | - |  |  |  | (401,407 | )
Loss before income taxes |  |  | (4,260,092 | ) |  |  | (6,368,909 | ) |  |  | (5,548,954 | ) |  |  | (2,213,683 | ) |  |  | (18,391,638 | )
Income taxes benefit/(expense) |  |  | (3,200 | ) |  |  | - |  |  |  | 98,479 |  |  |  | - |  |  |  | 95,279 |
Net loss |  | $ | (4,263,292 | ) |  | $ | (6,368,909 | ) |  | $ | (5,450,475 | ) |  | $ | (2,213,683 | ) |  | $ | (18,296,359 | )
Other comprehensive loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustment |  |  | 20,286 |  |  |  | (16,031 | ) |  |  | (727,992 | ) |  |  | (648,704 | ) |  |  | (1,372,441 | )
Comprehensive loss |  | $ | (4,243,006 | ) |  | $ | (6,384,940 | ) |  | $ | (6,178,467 | ) |  | $ | (2,862,387 | ) |  | $ | (19,668,800 | )
Loss per common share attributable to Aemetis, Inc. |
Basic and diluted |  | $ | (0.05 | ) |  | $ | (0.07 | ) |  | $ | (0.05 | ) |  | $ | (0.02 | ) |  | $ | (0.18 | )
Weighted average shares outstanding |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted |  |  | 90,789,254 |  |  |  | 92,384,340 |  |  |  | 100,446,788 |  |  |  | 130,127,853 |  |  |  | 103,536,643 |

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- Definition The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a)-(j) -URI http://asc.fasb.org/extlink&oid=20225539&loc=d3e1280-108306 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 6 -Section G -Subsection 1 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 28 -Paragraph 30 -Subparagraph a-j -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. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 28 -Paragraph 23, 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. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 302 -Paragraph a + Details
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