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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $) In Thousands, except Per Share data	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Revenues:
Projects	$ 2,393	$ 3,189	$ 7,250	$ 8,447
Smart grid distribution products and services	2,544	671	4,684	1,188
Other	114	157	319	360
Revenues	5,051	4,017	12,253	9,995
Cost of sales:
Projects	1,848	1,815	5,220	4,632
Smart grid distribution products and services	1,307	321	2,451	512
Other	89	84	255	249
Cost of sales	3,244	2,220	7,926	5,393
Gross profit	1,807	1,797	4,327	4,602
Operating expenses:
Research and development expenses, net	713	282	1,587	502
Selling, general and administrative expenses	3,142	2,829	8,609	7,668
Total operating expenses	3,855	3,111	10,196	8,170
Operating loss	(2,048)	(1,314)	(5,869)	(3,568)
Finance income (expense), net	262	53	46	(140)
Gain on investment in GridSense	0	0	0	1,327
Distribution from EnerTech	0	0	0	135
Gain on sale of HangXing	0	0	492	0
Loss before taxes on income	(1,786)	(1,261)	(5,331)	(2,246)
Income tax (expense) benefit	12,111	(372)	12,072	(570)
Net income (loss) from continuing operations	10,325	(1,633)	6,741	(2,816)
Loss from discontinued operations	(544)	(3,307)	(1,948)	(8,714)
Gain on the sale of discontinued operations, net of income taxes	30,683	0	30,683	0
Non-controlling interest share of loss from discontinued operations	151	244	540	284
Net income (loss)	40,615	(4,696)	36,016	(11,246)
Net loss attributable to non-controlling interests	181	129	484	404
Net income (loss) attributable to Acorn Energy, Inc.	$ 40,796	$ (4,567)	$ 36,500	$ (10,842)
Basic income (loss) per share attributable to Acorn Energy, Inc. shareholders:
From continuing operations (in dollars per share)	$ 0.60	$ (0.10)	$ 0.41	$ (0.17)
From discontinued operations (in dollars per share)	$ 1.73	$ (0.19)	$ 1.68	$ (0.58)
Net income (loss) per share attributable to Acorn Energy, Inc. shareholders (in dollars per share)	$ 2.33	$ (0.29)	$ 2.09	$ (0.75)
Weighted average number of shares outstanding attributable to Acorn Energy Inc. - basic (in shares)	17,508	15,721	17,443	14,475
Diluted income (loss) per share attributable to Acorn Energy, Inc. shareholders:
From continuing operations (in dollars per share)	$ 0.59	$ (0.10)	$ 0.41	$ (0.17)
From discontinued operations (in dollars per share)	$ 1.70	$ (0.19)	$ 1.65	$ (0.58)
Net income (loss) per share attributable to Acorn Energy, Inc. shareholders (in dollars per share)	$ 2.29	$ (0.29)	$ 2.06	$ (0.75)
Weighted average number of shares outstanding attributable to Acorn Energy, Inc. - diluted (in shares)	17,810	15,721	17,740	14,475

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