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15. Parent Company Financial Statements (Unaudited)

12 Months Ended

Dec. 31, 2018

Condensed Financial Information Disclosure [Abstract]

Parent Company Financial Statements (Unaudited)

The following is a summary of the Parent Company financial statements for the years ended December 31, 2018 and 2017:

Aemetis, Inc. (Parent Company)

Balance Sheets

As of December 31, 2018 and 2017

Assets		2018				2017
Current assets
Cash and cash equivalents		$	-			$	29
Receivables due from subsidiaries			5,057				6,946
Prepaid expenses			364				251
Total current assets			5,421				7,226
Investment in AE Advanced Products Keyes , Inc.			1,057				1,617
Total investments in Subsidiaries, net of advances			1,057				1,617
Property, plant and equipment, net			12				15
Other assets			54				54
Total Assets		$	6,544			$	8,912
Liabilities & stockholders' deficit
Current liabilities
Accounts payable		$	5,026			$	3,568
Mandatorily redeemable Series B convertible preferred			3,048				2,946
GAFI- payables, net of SARs discount issuance costs			1,090				3,357
SARs liability			1,132				-
Other current liabilities			2,215				1,679
Total current liabilities			12,511				11,550
Subsidiary obligation in excess of investment
Investment in AE Advanced Fuels, Inc.			89,854				69,273
Investment in Aemetis Americas, Inc			205				205
Investment in Aemetis Biofuels, Inc.			2,738				2,738
Investment in Aemetis Technologies, Inc.			4,030				2,947
Investment in Aemetis Property Keyes, Inc.			432				100
Investment in Biofuels Marketing, Inc.			349				349
Investment in Aemetis International, Inc.			963				142
Investment in Aemetis Biogas LLC			6,304				-
Total subsidiary obligation in excess of investment			104,875				75,754
Stockholders' deficit
Series B Preferred convertible stock			1				1
Common stock			20				20
Additional paid-in capital			85,917				84,679
Accumulated deficit			(193,204	)			(160,188	)
Accumulated other comprehensive loss			(3,576	)			(2,904	)
Total stockholders' deficit			(110,842	)			(78,392	)
Total liabilities & stockholders' deficit		$	6,544			$	8,912

Aemetis, Inc. (Parent Company)

Statements of Operations and Comprehensive Loss

For the Years Ended December 31, 2018 and 2017

		2018				2017
Equity in subsidiary losses		$	(29,009	)		$	(22,341	)
Selling, general and administrative expenses			8,742				7,317
Operating loss			(37,751	)			(29,658	)
Other expense
Interest expense			1,281				503
Other (income) expense			(6,023	)			134
Loss before income taxes			(33,009	)			(30,295	)
Income tax expense			7				6
Net loss			(33,016	)			(30,301	)
Other comprehensive loss
Foreign currency translation adjustment			(672	)			484
Comprehensive loss		$	(33,688	)		$	(29,817	)

Aemetis, Inc. (Parent Company)

Statements of Cash Flows

For the years ended December 31, 2018 and 2017

		2018				2017
Operating activities:
Net loss			(33,016	)			(30,301	)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation			981				1,101
Stock issued for services			22				118
SARs Amortization			477				-
Depreciation			8				6
Subsidiary portion of net losses			29,009				22,341
Change in fair value of SARs liability			(145	)
Changes in assets and liabilities:
Prepaid expenses			(113	)			19
Accounts payable			1,459				529
Accrued interest expense			209				503
Other liabilities			275				64
Net cash used in operating activities			(834	)			(5,620	)
Investing activities:
Subsidiary advances, net			2,119				5,149
Net cash provided by investing activities			2,119				5,149
Financing activities:
Proceeds from borrowings under secured debt facilities			1,500				500
Repayments of borrowings under secured debt facilities			(2,814	)			-
Net cash (used)/provided by financing activities			(1,314	)			500
Net increase (decrease) in cash and cash equivalents			(29	)			29
Cash and cash equivalents at beginning of period			29				-
Cash and cash equivalents at end of period		$	-			$	29
Supplemental disclosures of cash flow information, cash paid:
Interest payments			-				-
Income tax expense			7				6
Supplemental disclosures of cash flow information, non-cash transactions:
Fair value of warrants issued to subordinated debt holders			235				321
Repurchase of common stock added to TEC promissory note			-				451
Payment of TEC bridge loan added to GAFI Revolving loan			-				3,669
Stock Appreciation Rights issued for GAFI Amendment No. 1			1,277				-
Settlement of subordinated debt through issuing stock			-				132

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- References

No definition available.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=108774443&loc=d3e5283-111683

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 2
-Subparagraph (SX 210.9-06)
-URI http://asc.fasb.org/extlink&oid=6882215&loc=d3e537971-122884

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