XML 75 R62.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Segment Reporting (Details) - USD ($) | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2018 | Dec. 31, 2017 | Jun. 30, 2018
Schedule of segment reporting information, by segment |  |  |  |  |  |
Revenues from unaffiliated customers: |  | $ 52,254,463 | $ 63,599,325 | $ 110,209,269 | $ 125,727,976 |
Operating income: |  | 4,274,754 | 9,930,861 | 15,014,607 | 16,805,146 |
Net income: |  | 2,505,735 | 7,826,107 | 11,517,540 | 12,920,934 |
Depreciation and Amortization: |  | 1,207,689 | 1,500,446 | 2,434,189 | 3,406,443 |
Interest expense: |  | 149,578 | 94,587 | 312,264 | 274,162 |
Capital Expenditure: |  | 25,922 | 5,878 | 57,195 | 23,086 |
Identifiable assets: |  | 466,398,538 |  | 466,398,538 |  | $ 482,985,960
Sales VIEs [Member] |  |  |  |  |  |
Schedule of segment reporting information, by segment |  |  |  |  |  |
Revenues from unaffiliated customers: |  | 10,287,922 | 10,986,576 | 25,885,396 | 26,326,758 |
Operating income: |  | 3,748,752 | 2,014,662 | 6,380,051 | 39,203 |
Net income: |  | 3,136,310 | 1,915,799 | 5,556,339 | (239,204) |
Depreciation and Amortization: |  | 183,777 | 210,482 | 370,583 | 430,405 |
Interest expense: |  | (123) | (78,505) | 0 | (74,489) |
Capital Expenditure: |  | 0 | 0 | 0 | 0 |
Identifiable assets: |  | 75,834,792 |  | 75,834,792 |  | 87,990,524
Reconciling item (1) [Member] |  |  |  |  |  |
Schedule of segment reporting information, by segment |  |  |  |  |  |
Operating income: | [1] | 0 | (2) | 0 | 0 |
Net income: | [1] | 8 | 2 | 10 | 3 |
Identifiable assets: | [1] | 822,619 |  | 822,619 |  | 512,622
Reconciling item (2) [Member] |  |  |  |  |  |
Schedule of segment reporting information, by segment |  |  |  |  |  |
Operating income: | [2] | (342,219) | (432,753) | (963,984) | (630,772) |
Net income: | [2] | (342,218) | (432,753) | (963,984) | (630,772) |
Identifiable assets: | [2] | (2,879) |  | (2,879) |  | (2,879)
Reconciling item (3) [Member] |  |  |  |  |  |
Schedule of segment reporting information, by segment |  |  |  |  |  |
Net income: | [3] | (12,598) | (325,058) | (12,598) | (325,058) |
Jinong [Member] |  |  |  |  |  |
Schedule of segment reporting information, by segment |  |  |  |  |  |
Revenues from unaffiliated customers: |  | 16,987,360 | 26,211,280 | 39,483,893 | 52,985,040 |
Operating income: |  | 2,171,448 | 5,577,154 | 9,099,538 | 12,343,229 |
Net income: |  | 1,789,640 | 4,719,159 | 7,689,656 | 10,460,249 |
Depreciation and Amortization: |  | 194,706 | 422,383 | 392,964 | 1,276,126 |
Interest expense: |  | 68,317 | 71,447 | 137,758 | 142,283 |
Capital Expenditure: |  | 456 | 808 | 3,492 | 4,149 |
Identifiable assets: |  | 191,790,465 |  | 191,790,465 |  | 226,335,489
Gufeng [Member] |  |  |  |  |  |
Schedule of segment reporting information, by segment |  |  |  |  |  |
Revenues from unaffiliated customers: |  | 22,355,690 | 24,447,721 | 39,828,941 | 42,669,787 |
Operating income: |  | 2,493,457 | 2,549,525 | 4,102,509 | 4,655,738 |
Net income: |  | 1,731,121 | 1,727,764 | 2,851,465 | 3,216,831 |
Depreciation and Amortization: |  | 529,305 | 552,299 | 1,065,924 | 1,100,057 |
Interest expense: |  | 81,384 | 101,645 | 174,506 | 206,368 |
Capital Expenditure: |  | 18,616 | 297 | 45,604 | 14,165 |
Identifiable assets: |  | 198,089,974 |  | 198,089,974 |  | 168,572,947
Yuxing [Member] |  |  |  |  |  |
Schedule of segment reporting information, by segment |  |  |  |  |  |
Revenues from unaffiliated customers: |  | 2,623,493 | 1,953,748 | 5,011,039 | 3,746,391 |
Operating income: |  | (3,796,684) | 222,275 | (3,603,507) | 397,748 |
Net income: |  | (3,796,526) | 222,869 | (3,603,348) | 398,491 |
Depreciation and Amortization: |  | 299,900 | 315,282 | 604,719 | 627,801 |
Interest expense: |  | 0 | 0 | 0 | 0 |
Capital Expenditure: |  | 6,850 | $ 4,773 | 8,099 | $ 4,773 |
Identifiable assets: |  | $ 0 |  | $ 0 |  | $ 0
[1] | Reconciling amounts refer to the unallocated assets or expenses of Green New Jersey.
[2] | Reconciling amounts refer to the unallocated assets or expenses of the Parent Company.
[3] | Reconciling amounts refer to the adjustment for net gain on derivative liability on convertible bonds.

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 + Details
Name: | us-gaap_DepreciationDepletionAndAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense for debt. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 6 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6036836-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_InterestExpenseDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireProductiveAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130539-203045 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130543-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingInformationProfitLossAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis=cga_VariableInterestEntitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis=cga_SegmentReconcilingItems1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis=cga_SegmentReconcilingItems2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis=cga_SegmentReconcilingItems3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cga_JinongMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cga_GufengMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cga_YuxingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |