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12. Segment Information | 6 Months Ended
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Jun. 30, 2013
Segment Reporting [Abstract] |
12. Segment Information | Aemetis recognizes three reportable geographic segments: “India”, “North America” and “Other.” The “India” operating segment encompasses the Company’s 50 MGY capacity biodiesel manufacturing plant in Kakinada, the administrative offices in Hyderabad, India, and the holding companies in Nevada and Mauritius. The Company’s biodiesel is marketed and sold primarily to customers in India through brokers and by the Company directly. The “North America” operating segment includes the Company’s owned ethanol plant in Keyes, California and its technology lab in College Park, Maryland. As the Company’s technology gains market acceptance, this business segment will include its domestic commercial application of cellulosic ethanol technology, its plant construction projects and any acquisitions of ethanol or ethanol related technology facilities in North America. The “Other” segment encompasses the Company’s costs associated with new market development, company-wide fund raising, formation, executive compensation and other corporate expenses. Summarized financial information by reportable segment for the three and six months ended June 30, 2013 and 2012 follow:
|  | For the six |  |  | For the six |  |  | For the three |  |  | For the three |
|  | months ended |  |  | months ended |  |  | months ended |  |  | months ended |
Statement of Operations Data |  | June 30, 2013 |  |  | June 30, 2012 |  |  | June 30, 2013 |  |  | June 30, 2012 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |
India |  | $ | 23,062,075 |  |  | $ | 4,524,806 |  |  | $ | 11,520,882 |  |  | $ | 2,211,109 |
North America |  |  | 43,710,648 |  |  |  | 83,950,836 |  |  |  | 35,831,627 |  |  |  | 42,068,757 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total revenues |  | $ | 66,772,723 |  |  | $ | 88,475,642 |  |  | $ | 47,352,509 |  |  | $ | 44,279,866 |
Cost of goods sold |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
India |  | $ | 19,633,011 |  |  | $ | 4,834,372 |  |  | $ | 8,878,236 |  |  | $ | 2,426,783 |
North America |  |  | 43,141,731 |  |  |  | 87,920,722 |  |  |  | 34,724,006 |  |  |  | 43,874,023 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total cost of goods sold |  | $ | 62,774,742 |  |  | $ | 92,755,094 |  |  | $ | 43,602,242 |  |  | $ | 46,300,806 |
Gross profit/(loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
India |  | $ | 3,429,064 |  |  | $ | (309,566 | ) |  | $ | 2,642,646 |  |  | $ | (215,674 | )
North America |  |  | 568,917 |  |  |  | (3,969,886 | ) |  |  | 1,107,621 |  |  |  | (1,805,266 | )
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total gross profit/(loss) |  | $ | 3,997,981 |  |  | $ | (4,279,452 | ) |  | $ | 3,750,267 |  |  | $ | (2,020,940 | )
India. During the three months ended June 30, 2013, one customer accounted for approximately 75% of the consolidated India segment revenues. During the three months ended June 30, 2012, one customer accounted for approximately 12% of the consolidated India segment revenues. North America: During the three months ended June 30, 2013, Company’s revenues from ethanol, WDG, and corn oil were made pursuant to the Grain Procurement and Working Capital Agreement established between the Company and J.D. Heiskell. Sales of ethanol and WDG to J.D. Heiskell accounted for 98% of the Company’s North America segment revenues for the three months ending June 30, 2013. During the three months ended June 30, 2012, all of the Company’s revenues from ethanol and WDG were made pursuant to the Corn Procurement and Working Capital Agreement established between the Company and J.D. Heiskell. Sales of ethanol and WDG to J.D. Heiskell accounted for 91% of the Company’s consolidated revenues for the three months ended June 30, 2012. Total assets consist of the following:
|  | June 30, 2013 |  |  | December 31, 2012 |
India |  | $ | 15,673,103 |  |  | $ | 15,597,333 |
North America (United States) |  |  | 80,868,783 |  |  |  | 81,274,826 |
Other |  |  | — |  |  |  | — |
Total Assets |  | $ | 96,541,886 |  |  | $ | 96,872,159 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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