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17. Parent Company Financial Statements (Tables)

12 Months Ended

Dec. 31, 2013

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Parent Balance Sheets

Aemetis, Inc. (Parent Company)

Consolidated Balance Sheets

As of December 31, 2013 and 2012

Assets		2013				2012
Current assets
Cash and cash equivalents		$	13,718			$	-
Intercompany receivables			27,627,159				20,802,877
Total current assets			27,640,877				20,802,877

Investments in Subsidiaries, net of advances
Investment in Aemetis International, Inc.			2,678,525				3,060,684
Investment in Aemetis Americas, Inc			-				116,144
Total investments in Subsidiaries, net of advances			2,678,525				3,176,828

Other assets			23,095				23,095
Total Assets		$	30,342,497			$	24,002,800

Liabilities & stockholders' equity(deficit)
Current liabilities
Accounts payable		$	3,397,294			$	4,037,137
Outstanding checks in excess of cash			-				25,773
Mandatorily redeemable Series B convertibe preferred			2,539,528				2,437,649
Other current liabilities			1,677,835				2,174,608
Total current liabilities			7,614,657				8,675,167

Subsidiary obligation in excess of investment
Investment in AE Advanced Fuels, Inc.			31,324,660				8,400,675
Investment in Aemetis Americas, Inc			246,676				-
Investment in Aemetis Biofuels, Inc.			2,741,279				2,624,575
Investment in Aemetis Technologies, Inc.			833,318				438,375
Investment in Biofuels Marketing, Inc.			349,056				349,056
Total subsidiary obligation in excess of investment			35,494,989				11,812,681

Total long term liabilities			35,494,989				11,812,681

Stockholders' equity(deficit)
Series B Preferred convertible stock			2,401				3,098
Common stock			199,737				180,281
Additional paid-in capital			84,192,552				75,457,760
Accumulated deficit			(94,245,503	)			(69,808,294	)		)
Accumulated other comprehensive loss			(2,916,336	)			(2,317,893	)		)
Total stockholders' equity(deficit)			(12,767,149	)			3,514,952			)
Total liabilities & stockholders' equity(deficit)		$	30,342,497			$	24,002,800

Schedule Parent Statements of Operations and Comprehensive Loss

Aemetis, Inc. (Parent Company)

Consolidated Statements of Operations and Comprehensive Loss

For the Years Ended December 31, 2013 and 2012


				2013		2012

Equity in subsidiary losses				$ (22,134,091)		$ (12,496)

Selling, general and administrative expenses				2,686,828		2,302,944

Operating loss				(24,820,919)		(2,315,440)

Other income/(expense)
	Interest expense			(187,417)		(1,865,803)
	Other income/(expense)			576,892		(97,022)

Loss before income taxes				(24,431,444)		(4,278,265)

	Income taxes expense			(5,765)		(4,000)

Net loss				$ (24,437,209)		$ (4,282,265)

Other comprehensive loss
	Foreign currency translation adjustment			(598,443)		(74,531)
Comprehensive loss				$ (25,035,652)		$ (4,356,796)

Parent Statements of Cash Flows

Aemetis, Inc. (Parent Company)

Consolidated Statements of Cash Flows

For the years ended December 31, 2013 and 2012

		2013				2012
Operating activities:
Net loss			(24,437,209	)			(4,282,265	)
Adjustments to reconcile net loss to
net cash provided/(used) in operating activities:
Stock-based compensation			1,760,072				686,059
Amortization of debt issuance discount			-				400,997
Change in fair value of warrant liability			(197,127	)			97,022
Changes in assets and liabilities:
Subsidiary portion of net losses			22,134,091				12,496
Prepaid expenses			-				4,668
Accounts payable			(639,843	)			236,887
Accrued interest expense			-				682,983
Other liabilities			(177,896	)			288,203
Net cash used in operating activities			(1,557,912	)			(1,872,950	)

Investing activities:
Change in outstanding checks in excess of cash			(25,773	)			25,773
Subsidiary advances, net			514,668				9,417,256
Net cash provided in investing activities			488,895				9,443,029

Financing activities:
Proceeds from borrowings under secured debt facilities			-				840,000
Repayments of borrowings under secured debt facilities			-				(8,412,259	)
Equity Offering			1,075,200				-
Warrants exercised			7,535				1,433
Net cash provided by/(used in)by financing activities			1,082,735				(7,570,826	)

Net increase/(decrease) in cash and cash equivalents			13,718				(747	)

Cash and cash equivalents at beginning of period			-				747
Cash and cash equivalents at end of period		$	13,718			$	-

Supplemental disclosures of cash flow information, cash paid:

Interest payments			4,522,097				2,084,751
Income tax expense			5,765				4,000

Supplemental disclosures of cash flow information, non-cash transactions:

Issuance of warrants to non-employees to secure procurement and working capital			335,617
Issuance of warrants to subordinated debt holders			1,127,120
Issuance of shares for acquisition			-				12,511,200
Payments of principal, fees and interest by issuance of stock			3,616,284				11,885,579
Issuance of shares to related party for repayment of line of credit			821,946				4,107,141
Beneficial conversion discount on related party debt			-				884,851
Other asset transferred to related party			170,000
Warrant liability transferred to equity upon exercise			1,006,648