v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Cash flows from operating activities    
Net income attributable to Consolidated Water Co. Ltd. stockholders $ 7,709,175 $ 9,887,234
Income from continuing operations attributable to non-controlling interests 326,394 294,805
Net income 8,035,569 10,182,039
Adjustments to reconcile net income to net cash provided by operating activities:    
Foreign currency transaction adjustment - discontinued operations   248
Loss from discontinued operations 148,616 215,389
Depreciation and amortization 3,532,983 3,400,039
Deferred income tax benefit (153,154) (237,687)
Provision (credit) for credit losses (32,252) 405,533
Amortization of operating lease right-of-use assets 330,876 313,854
Compensation expense relating to stock and stock option grants 787,688 695,411
(Gain) loss on asset dispositions, net 32,886 (60,452)
Equity in earnings of affiliates (113,030) (82,753)
Distribution of earnings from OC-BVI 189,375 272,700
Change in:    
Accounts receivable 4,173,373 (2,752,672)
Contract assets 80,132 (1,288,787)
Inventory (698,058) 2,204,575
Prepaid expenses and other assets 890,957 1,425,094
Accounts payable, accrued expenses and other current liabilities 1,409,231 3,074,188
Accrued compensation (296,207) (527,635)
Contract liabilities 878,392 3,772,012
Operating lease liabilities (333,479) (316,457)
Deferred revenue (143,872) 250,677
Other liabilities (75,000)  
Net cash provided by operating activities - continuing operations 18,645,026 20,945,316
Net cash used in operating activities - discontinued operations (73,751) (422,311)
Net cash provided by operating activities 18,571,275 20,523,005
Cash flows from investing activities    
Additions to property, plant and equipment and construction in progress (5,194,216) (4,215,997)
Proceeds from asset dispositions 61,071 38,986
Net cash used in investing activities (5,133,145) (4,177,011)
Cash flows from financing activities    
Dividends paid to common shareholders (4,485,232) (3,494,871)
Dividends paid to preferred shareholders (10,980) (9,331)
Buyback of redeemable preferred stock (13,673) (11,710)
Proceeds received from exercise of stock options 2,060 23,670
Principal repayments on long-term debt (57,518) (74,141)
Net cash used in financing activities (4,565,343) (3,566,383)
Net increase in cash and cash equivalents 8,872,787 12,779,611
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 (45,947) (10,992)
Cash and cash equivalents at end of period 132,629,006 112,246,599
Non-cash transactions:    
Dividends declared but not paid 2,246,709 2,235,314
Transfers from inventory to property, plant and equipment and construction in progress 319,520 289,589
Transfers from construction in progress to property, plant and equipment 7,197,487 2,251,146
Right-of-use assets obtained in exchange for new operating lease liabilities 144,573 412,308
Transfers from prepaid expenses to property, plant and equipment 6,082 509,333
Expenditures for property, plant and equipment and construction in progress not yet paid $ 103,667 $ 663,787