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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/27/24 Consolidated Water Co. Ltd. 10-K 12/31/23 116:14M Toppan Merrill Bridge/FA |
Document/Exhibit Description Pages Size 1: 10-K Annual Report HTML 2.59M 2: EX-4.1 Instrument Defining the Rights of Security Holders HTML 35K 3: EX-19 Report Furnished to Security Holders HTML 1.32M 4: EX-21.1 Subsidiaries List HTML 35K 5: EX-23.1 Consent of Expert or Counsel HTML 31K 10: EX-97 Clawback Policy re: Recovery of Erroneously HTML 50K Awarded Compensation 6: EX-31.1 Certification -- §302 - SOA'02 HTML 35K 7: EX-31.2 Certification -- §302 - SOA'02 HTML 35K 8: EX-32.1 Certification -- §906 - SOA'02 HTML 32K 9: EX-32.2 Certification -- §906 - SOA'02 HTML 32K 16: R1 Document and Entity Information HTML 103K 17: R2 Consolidated Balance Sheets HTML 184K 18: R3 Consolidated Balance Sheets (Parenthetical) HTML 53K 19: R4 Consolidated Statements of Income HTML 160K 20: R5 Consolidated Statements of Income (Parenthetical) HTML 34K 21: R6 Consolidated Statements of Stockholders' Equity HTML 99K 22: R7 Consolidated Statements of Cash Flows HTML 172K 23: R8 Consolidated Statements of Cash Flows HTML 34K (Parenthetical) 24: R9 Principal activity HTML 34K 25: R10 Accounting policies HTML 104K 26: R11 Cash and cash equivalents HTML 57K 27: R12 Accounts receivable, net HTML 60K 28: R13 Inventory HTML 48K 29: R14 Contracts in progress HTML 62K 30: R15 Property, plant and equipment and construction in HTML 58K progress 31: R16 Discontinued operations HTML 83K 32: R17 Intangible assets HTML 68K 33: R18 Leases HTML 115K 34: R19 Income taxes HTML 133K 35: R20 Earnings per share HTML 58K 36: R21 Dividends HTML 44K 37: R22 Segment information HTML 288K 38: R23 Cost of revenues and general and administrative HTML 82K expenses 39: R24 Stock-based compensation HTML 116K 40: R25 Retirement benefits HTML 36K 41: R26 Financial instruments HTML 37K 42: R27 Commitments and contingencies HTML 42K 43: R28 Related party transactions HTML 37K 44: R29 Supplemental disclosure of cash flow information HTML 58K 45: R30 Impact of recent accounting standards HTML 45K 46: R31 Subsequent events HTML 33K 47: R32 Accounting policies (Policies) HTML 150K 48: R33 Accounting policies (Tables) HTML 65K 49: R34 Cash and cash equivalents (Tables) HTML 54K 50: R35 Accounts receivable, net (Tables) HTML 63K 51: R36 Inventory (Tables) HTML 48K 52: R37 Contracts in progress (Tables) HTML 56K 53: R38 Property, plant and equipment and construction in HTML 56K progress (Tables) 54: R39 Discontinued operations (Tables) HTML 65K 55: R40 Intangible assets (Tables) HTML 69K 56: R41 Leases (Tables) HTML 118K 57: R42 Income taxes (Tables) HTML 137K 58: R43 Earnings per share (Tables) HTML 56K 59: R44 Dividends (Tables) HTML 44K 60: R45 Segment information (Tables) HTML 288K 61: R46 Cost of revenues and general and administrative HTML 82K expenses (Tables) 62: R47 Stock-based compensation (Tables) HTML 108K 63: R48 Supplemental disclosure of cash flow information HTML 58K (Tables) 64: R49 Accounting policies - Additional Information HTML 70K (Details) 65: R50 Accounting policies - Cash and cash equivalents HTML 43K (Details) 66: R51 Accounting policies - Property, plant and HTML 49K equipment (Details) 67: R52 Accounting policies - Goodwill and intangible HTML 62K assets (Details) 68: R53 Accounting policies - Investments and Other assets HTML 44K (Details) 69: R54 Accounting policies - Disaggregated revenue HTML 93K (Details) 70: R55 Cash and cash equivalents (Details) HTML 46K 71: R56 Accounts receivable, net (Details) HTML 43K 72: R57 Accounts receivable, net - Allowance for doubtful HTML 39K accounts (Details) 73: R58 Inventory (Details) HTML 45K 74: R59 Contracts in progress (Details) HTML 87K 75: R60 Property, plant and equipment and construction in HTML 58K progress (Details) 76: R61 Property, plant and equipment and construction in HTML 36K progress - Additional Information (Details) 77: R62 Discontinued operations - Mexico project HTML 103K development- Narratives (Details) 78: R63 Discontinued operations - Mexico project HTML 56K development (Details) 79: R64 Discontinued operations - Mexico project HTML 40K development - Financial Information (Details) 80: R65 Intangible assets - Costs and accumulated HTML 50K amortization (Details) 81: R66 Intangible assets - Amortization of intangible HTML 46K assets (Details) 82: R67 Intangible assets (Details) HTML 57K 83: R68 Leases - Lease assets and liabilities (Details) HTML 59K 84: R69 Leases - Components of lease cost (Details) HTML 38K 85: R70 Leases - Supplemental cash flow information HTML 34K (Details) 86: R71 Leases - Future lease payments (Details) HTML 53K 87: R72 Income taxes - Components of income before income HTML 47K taxes (Details) 88: R73 Income taxes - Provision for income taxes HTML 51K (Details) 89: R74 Income taxes - Reconciliation of federal tax rate HTML 47K to the effective rate (Details) 90: R75 Income taxes - Net long-term deferred tax HTML 70K liability (Details) 91: R76 Income taxes - Additional Information (Details) HTML 35K 92: R77 Earnings per share (Details) HTML 60K 93: R78 Dividends (Details) HTML 33K 94: R79 Segment information (Details) HTML 157K 95: R80 Segment information - Revenues earned by major HTML 53K geographic region and major customer (Details) 96: R81 Segment information - Property, plant and HTML 39K equipment, net by major geographic region (Details) 97: R82 Segment information - Additional Information HTML 40K (Details) 98: R83 Cost of revenues and general and administrative HTML 55K expenses - Cost of revenues (Details) 99: R84 Cost of revenues and general and administrative HTML 61K expenses - General and administrative expenses (Details) 100: R85 Stock-based compensation - Significant weighted HTML 40K average assumptions (Details) 101: R86 Stock-based compensation - Stock option activity HTML 64K (Details) 102: R87 Stock-based compensation - Weighted average fair HTML 62K value of options at the date of grant and the intrinsic value of options exercised (Details) 103: R88 Stock-based compensation (Details) HTML 102K 104: R89 Retirement benefits (Details) HTML 34K 105: R90 Financial instruments - Additional Information HTML 37K (Details) 106: R91 Commitments and contingencies (Details) HTML 45K 107: R92 Related party transactions (Details) HTML 48K 108: R93 Supplemental disclosure of cash flow information HTML 67K (Details) 109: R94 Supplemental disclosure of cash flow information - HTML 34K Additional Information (Details) 110: R95 Pay vs Performance Disclosure HTML 42K 111: R96 Insider Trading Arrangements HTML 36K 113: XML IDEA XML File -- Filing Summary XML 210K 116: XML XBRL Instance -- cwco-20231231x10k_htm XML 3.32M 112: EXCEL IDEA Workbook of Financial Report Info XLSX 199K 12: EX-101.CAL XBRL Calculations -- cwco-20231231_cal XML 235K 13: EX-101.DEF XBRL Definitions -- cwco-20231231_def XML 970K 14: EX-101.LAB XBRL Labels -- cwco-20231231_lab XML 1.46M 15: EX-101.PRE XBRL Presentations -- cwco-20231231_pre XML 1.33M 11: EX-101.SCH XBRL Schema -- cwco-20231231 XSD 259K 114: JSON XBRL Instance as JSON Data -- MetaLinks 649± 955K 115: ZIP XBRL Zipped Folder -- 0001558370-24-004095-xbrl Zip 622K
EXHIBIT 23.1
Independent Registered Public Accounting Firm’s Consent
We consent to the incorporation by reference in the Registration Statement of Consolidated Water Co. Ltd. on Form S-8 (File No. 333-187261 and File No. 333-276483) of our report dated March 27, 2024, with respect to our audits of the consolidated financial statements of Consolidated Water Co. Ltd. as of December 31, 2023 and 2022 and for each of the years in the two year period then ended, which report is included in this Annual Report on Form 10-K of Consolidated Water Co. Ltd. for the year ended December 31, 2023.
/s/ Marcum LLP |
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West Palm Beach, Florida |
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This ‘10-K’ Filing | Date | Other Filings | ||
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Filed on: | 3/27/24 | |||
For Period end: | 12/31/23 | |||
12/31/22 | 10-K, ARS | |||
List all Filings |