v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash flows from operating activities    
Net income attributable to Consolidated Water Co. Ltd. stockholders $ 3,777,429 $ 4,791,029
Income from continuing operations attributable to non-controlling interests 156,135 165,427
Net income 3,933,564 4,956,456
Adjustments to reconcile net income to net cash provided by operating activities:    
Foreign currency transaction adjustment - discontinued operations   251
Loss from discontinued operations 43,042 132,830
Depreciation and amortization 1,754,705 1,692,546
Deferred income tax benefit (219,697) (229,699)
Provision for credit losses 8,365 312,902
Amortization of operating lease right-of-use assets 217,822 154,696
Compensation expense relating to stock and stock option grants 395,898 299,371
(Gain) loss on asset dispositions, net 57,205 (28,435)
Equity in earnings of affiliates (51,609) (30,474)
Distribution of earnings from OC-BVI 189,375 272,700
Change in:    
Accounts receivable (3,453,459) 3,075,968
Contract assets 1,996,967 (5,047,425)
Inventory (748,201) 1,467,930
Prepaid expenses and other assets 1,564,843 1,060,228
Accounts payable, accrued expenses and other current liabilities 105,199 561,421
Accrued compensation (291,732) 612,645
Contract liabilities 1,346,535 3,275,143
Operating lease liabilities (191,606) (155,997)
Deferred revenue (69,173) (219,063)
Net cash provided by operating activities - continuing operations 6,588,043 12,163,994
Net cash used in operating activities - discontinued operations (44,362) (403,743)
Net cash provided by operating activities 6,543,681 11,760,251
Cash flows from investing activities    
Additions to property, plant and equipment and construction in progress (1,686,223) (1,599,481)
Proceeds from asset dispositions 3,970 31,200
Net cash used in investing activities (1,682,253) (1,568,281)
Cash flows from financing activities    
Dividends paid to common shareholders (2,246,310) (1,744,891)
Dividends paid to preferred shareholders (5,531) (4,840)
Buyback of redeemable preferred stock (7,864) (10,139)
Proceeds received from exercise of stock options   13,447
Principal repayments on long-term debt (52,144) (42,188)
Net cash used in financing activities (2,311,849) (1,788,611)
Net increase in cash and cash equivalents 2,549,579 8,403,359
Cash and cash equivalents at beginning of period 123,788,390 99,350,121
Cash and cash equivalents at beginning of period - discontinued operations 13,776 127,859
Less: cash and cash equivalents at end of period - discontinued operations (19,872) (29,107)
Cash and cash equivalents at end of period 126,331,873 107,852,232
Non-cash transactions:    
Dividends declared but not paid 2,245,476 1,747,938
Transfers from inventory to property, plant and equipment and construction in progress 138,054 187,409
Transfers from construction in progress to property, plant and equipment 3,215,533 2,135,224
Transfers from prepaid expenses to property, plant and equipment 6,082 $ 144,533
Expenditures for property, plant and equipment and construction in progress not yet paid $ 430,573