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Note 11 - Segment Information | 12 Months Ended
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Dec. 31, 2022
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] | 11. Segment Information Aemetis recognizes three reportable segments “California Ethanol”, “California Dairy Renewable Natural Gas”, and “India Biodiesel.” The “California Ethanol” reportable segment includes the Company’s 65 million gallon per year ethanol plant in Keyes, California, and the adjacent land leased for the production of CO₂. The “California Dairy Renewable Natural Gas” reportable segment includes, the dairy digesters, pipeline and gas condition unit for the production of biogas from dairies near Keyes, California. The “India Biodiesel” reportable segment includes the Company’s 50 million gallon per year nameplate capacity biodiesel manufacturing Kakinada Plant, 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 Company has additional operating segments that were determined not to be reportable segments, including the Carbon Zero facility in Riverbank, and the Carbon Capture project in California. Additionally, the corporate offices, Goodland Plant in Kansas and the research and development facility in Minnesota are included in the “All Other” category. Summarized financial information by reportable segment for the years ended December 31, 2022 and 2021 follow:
|  | For the year ended December 31, 2022 |
|  | California Ethanol |  |  | California Dairy Renewable Natural Gas |  |  | India Biodiesel |  |  | All other |  |  | Total |
Revenues from external customers |  | $ | 228,194 |  |  | $ | 208 |  |  | $ | 28,111 |  |  | $ | - |  |  | $ | 256,513 |
Intersegment revenues |  |  | - |  |  |  | 1,002 |  |  |  | - |  |  |  | - |  |  |  | 1,002 |
Gross profit (loss) |  |  | (13,017 | ) |  |  | (778 | ) |  |  | 8,273 |  |  |  | (13 | ) |  |  | (5,535 | )
Interest expense, including amortization of debt fees |  |  | 20,637 |  |  |  | 742 |  |  |  | 119 |  |  |  | 7,272 |  |  |  | 28,770 |
Accretion and other expenses of Series A preferred units |  |  | - |  |  |  | 9,888 |  |  |  | - |  |  |  | - |  |  |  | 9,888 |
Loss on debt extinguishment |  |  | - |  |  |  | 49,386 |  |  |  | - |  |  |  | - |  |  |  | 49,386 |
Capital expenditures |  |  | 8,399 |  |  |  | 22,884 |  |  |  | 129 |  |  |  | 7,745 |  |  |  | 39,157 |
Depreciation |  |  | 4,148 |  |  |  | 615 |  |  |  | 650 |  |  |  | 122 |  |  |  | 5,535 |
Total Assets |  |  | 66,794 |  |  |  | 77,714 |  |  |  | 16,120 |  |  |  | 46,486 |  |  |  | 207,114 |
|  | For the year ended December 31, 2021 |
|  | California Ethanol |  |  | California Dairy Renewable Natural Gas |  |  | India Biodiesel |  |  | All other |  |  | Total |
Revenues from external customers |  | $ | 211,251 |  |  | $ | - |  |  | $ | 696 |  |  | $ | 2 |  |  | $ | 211,949 |
Intersegment revenues |  |  | - |  |  |  | 1,445 |  |  |  | - |  |  |  | - |  |  |  | 1,445 |
Gross profit (loss) |  |  | 9,565 |  |  |  | (488 | ) |  |  | (23 | ) |  |  | (1,115 | ) |  |  | 7,939 |
Interest expense, including amortization of debt fees |  |  | 21,625 |  |  |  | 13 |  |  |  | - |  |  |  | 2,419 |  |  |  | 24,057 |
Accretion and other expenses of Series A preferred units |  |  | - |  |  |  | 7,718 |  |  |  | - |  |  |  | - |  |  |  | 7,718 |
Gain on debt extinguishment |  |  | (713 | ) |  |  | - |  |  |  | - |  |  |  | (421 | ) |  |  | (1,134 | )
Capital expenditures |  |  | 2,763 |  |  |  | 17,702 |  |  |  | 142 |  |  |  | 6,045 |  |  |  | 26,652 |
Depreciation |  |  | 4,132 |  |  |  | 577 |  |  |  | 686 |  |  |  | 53 |  |  |  | 5,448 |
Total Assets |  |  | 75,909 |  |  |  | 40,027 |  |  |  | 10,779 |  |  |  | 34,116 |  |  |  | 160,831 |
A reconciliation of reportable segment revenues to consolidated totals for the years 2022 and 2021 follow:
Revenues |  |  |  |  |  |  |  |
|  | 2022 |  |  | 2021 |
Total revenues for reportable segments |  | $ | 257,515 |  |  | $ | 213,394 |
Elimination of intersegment revenues |  |  | (1,002 | ) |  |  | (1,445 | )
Total consolidated revenues |  | $ | 256,513 |  |  | $ | 211,949 |
California Ethanol: During the year ended December 31, 2022 and 2021, the Company amended the Corn Procurement and Working Capital Agreement and the J.D. Heiskell Purchasing Agreement to procure corn from J.D. Heiskell and sell all WDG and corn oil the Company produces to J.D. Heiskell. Sales of ethanol to one customer accounted for 73% of the California Ethanol segment’s revenue for the year ended December 31, 2022. Sales of WDG, and corn oil to one customer accounted for 26% of the Company’s California Ethanol segment revenues for the year ended December 31, 2022. Sales of ethanol to two customers accounted for 52% and 24% of the California Ethanol segment’s revenue for the year ended December 31, 2021. Sales of WDG, and corn oil to one customer accounted for 23% of the Company’s California Ethanol segment revenues for the year ended December 31, 2021. California Dairy Renewable Natural Gas: Substantially all of our California Dairy Renewable Natural Gas segment revenues during the years ended December 31, 2022 and 2021 were from sales of biogas to the Keyes Plant for use in boilers, which allowed qualification of carbon credits for the ethanol produced in the Keyes Plant. During the fourth quarter of 2022, we began to sell the dairy renewable natural gas to an external party. India Biodiesel: During the year ended December 31, 2022, three biodiesel customers accounted for 48%, 29% and 12% of the Company’s India Biodiesel segment revenues. During the year ended December 31, 2021, one biodiesel customers accounted for 66% of the Company’s India Biodiesel segment revenues while one of the refined glycerin customers accounted for 16% of the Company’s India Biodiesel segment revenues.

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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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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