Segment Information
12 Months Ended
Dec. 31, 2014
Segment Information  
Segment Information

 

21. Segment Information

 

The Group uses the management approach to determine operating segments. The management approach considers the internal organization and reporting used by the Group’s chief operating decision maker (“CODM”) for making decisions, allocating resources and assessing performance. The Group’s CODM has been identified as the co-chairman and chief executive officer, who reviews consolidated and segment results when making decisions about allocating resources and assessing performance of the Group.

 

In 2012 and 2013, the Group had five operating segments: 1) real estate online services; 2) real estate brokerage services; 3) real estate information and consulting services; 4) real estate promotional events and advertising services; and 5) real estate fund management services.

 

In 2014, the Group established two new operating segments: community value-added services and real estate finance services.

 

In addition, the real estate promotional events and advertising services, real estate fund management services and real estate finance services did not meet the significance threshold for separate disclosure in any of the three years of 2012, 2013 and 2014, and have been combined in the other services segment for segment reporting purposes.

 

The Group’s CODM reviewed net revenue, cost of sales, operating expenses, income from operations and net income and did not review balance sheet information. Corporate expenses of certain holding companies were not allocated among segments and were recorded as non-allocated items.

 

The following tables summarize the selected revenue and expense information for each operating segment:

 

For the years ended December 31,

 

 

 

 

 

 

 

Real Estate

 

 

 

 

 

 

 

 

 

Real Estate

 

Real Estate

 

Information

 

 

 

 

 

 

 

 

 

Online

 

Brokerage

 

and Consulting

 

Other

 

 

 

 

 

2012

 

Services

 

Services

 

Services

 

Services

 

Non-allocated

 

Total

 

 

 

$

 

$

 

$

 

$

 

$

 

$

 

Revenues

 

169,755,893

 

208,284,503

 

54,517,612

 

29,881,360

 

 

462,439,368

 

Cost of revenues

 

(54,117,692

)

(114,667,241

)

(10,783,472

)

(23,602,280

)

 

(203,170,685

)

Selling, general and administrative expenses

 

(146,997,279

)

(92,291,838

)

(53,977,975

)

(10,544,345

)

(33,062,087

)

(336,873,524

)

Other operating income

 

153,340

 

2,982,861

 

2,481,255

 

857,567

 

 

6,475,023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) from operations

 

(31,205,738

)

4,308,285

 

(7,762,580

)

(3,407,698

)

(33,062,087

)

(71,129,818

)

Interest income

 

257,204

 

425,714

 

624,817

 

55,895

 

242,832

 

1,606,462

 

Other income (expense), net

 

(1,979,450

)

84,937

 

(59,136

)

(446

)

1,221,225

 

(732,870

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) before taxes and equity in affiliates

 

(32,927,984

)

4,818,936

 

(7,196,899

)

(3,352,249

)

(31,598,030

)

(70,256,226

)

Income tax benefit (expense)

 

2,329,338

 

(4,589,892

)

623,227

 

468,673

 

 

(1,168,654

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) before equity in affiliates

 

(30,598,646

)

229,044

 

(6,573,672

)

(2,883,576

)

(31,598,030

)

(71,424,880

)

Income (loss) from equity in affiliates

 

(881

)

195,874

 

(14,933

)

195,449

 

 

375,509

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income (loss)

 

(30,599,527

)

424,918

 

(6,588,605

)

(2,688,127

)

(31,598,030

)

(71,049,371

)

 

 

 

 

 

 

 

Real Estate

 

 

 

 

 

 

 

 

 

Real Estate

 

Real Estate

 

Information

 

 

 

 

 

 

 

 

 

Online

 

Brokerage

 

and Consulting

 

Other

 

 

 

 

 

2013

 

Services

 

Services

 

Services

 

Services

 

Non-allocated

 

Total

 

 

 

$

 

$

 

$

 

$

 

$

 

$

 

Revenues

 

335,410,902

 

280,776,816

 

76,683,188

 

38,207,927

 

 

731,078,833

 

Cost of revenues

 

(63,990,693

)

(168,624,507

)

(14,526,318

)

(26,894,288

)

 

(274,035,806

)

Selling, general and administrative expenses

 

(210,576,230

)

(74,728,461

)

(58,026,755

)

(12,404,049

)

(45,211,506

)

(400,947,001

)

Other operating income

 

599,894

 

1,647,257

 

1,950,223

 

720,268

 

 

4,917,642

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) from operations

 

61,443,873

 

39,071,105

 

6,080,338

 

(370,142

)

(45,211,506

)

61,013,668

 

Interest expenses

 

 

 

 

 

(192,566

)

(192,566

)

Interest income

 

1,082,287

 

819,925

 

222,898

 

51,944

 

2,493

 

2,179,547

 

Other income (expense), net

 

(1,185,121

)

87,270

 

(479,313

)

(11,837

)

537,786

 

(1,051,215

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) before taxes and equity in affiliates

 

61,341,039

 

39,978,300

 

5,823,923

 

(330,035

)

(44,863,793

)

61,949,434

 

Income tax benefit (expense)

 

(5,447,524

)

(10,000,257

)

(3,606,417

)

(588,344

)

5,965,548

 

(13,676,994

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) before equity in affiliates

 

55,893,515

 

29,978,043

 

2,217,506

 

(918,379

)

(38,898,245

)

48,272,440

 

Income (loss) from equity in affiliates

 

(69,194

)

343,561

 

312,119

 

(9,320

)

2,236,683

 

2,813,849

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income (loss)

 

55,824,321

 

30,321,604

 

2,529,625

 

(927,699

)

(36,661,562

)

51,086,289

 

 

 

 

 

 

 

 

Real Estate

 

 

 

 

 

 

 

 

 

 

 

Real Estate

 

Real Estate

 

Information

 

Community

 

 

 

 

 

 

 

 

 

Online

 

Brokerage

 

and Consulting

 

Value-added

 

Other

 

 

 

 

 

2014

 

Services

 

Services

 

Services

 

Services

 

Services

 

Non-allocated

 

Total

 

 

 

$

 

$

 

$

 

$

 

$

 

$

 

$

 

Revenues

 

495,862,635

 

283,367,930

 

82,679,298

 

 

42,588,930

 

 

904,498,793

 

Cost of revenues

 

(51,129,730

)

(204,101,162

)

(25,153,090

)

 

(25,749,228

)

 

(306,133,210

)

Selling, general and administrative expenses

 

(365,150,431

)

(64,337,955

)

(59,703,161

)

(15,828,009

)

(14,662,201

)

(25,809,961

)

(545,491,718

)

Other operating income

 

2,525,496

 

2,223,460

 

3,301,932

 

 

736,003

 

 

8,786,891

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) from operations

 

82,107,970

 

17,152,273

 

1,124,979

 

(15,828,009

)

2,913,504

 

(25,809,961

)

61,660,756

 

Interest expenses

 

 

 

 

 

 

(5,325,474

)

(5,325,474

)

Interest income

 

1,316,203

 

1,099,825

 

691,003

 

6,124

 

78,608

 

18,565

 

3,210,328

 

Other income (expense), net

 

35,799

 

(68,069

)

657,952

 

 

(8,987

)

3,240,844

 

3,857,539

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) before taxes and equity in affiliates

 

83,459,972

 

18,184,029

 

2,473,934

 

(15,821,885

)

2,983,125

 

(27,876,026

)

63,403,149

 

Income tax benefit (expense)

 

(15,545,964

)

(5,083,029

)

(236,440

)

3,932,057

 

(169,368

)

2,201,951

 

(14,900,793

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) before equity in affiliates

 

67,914,008

 

13,101,000

 

2,237,494

 

(11,889,828

)

2,813,757

 

(25,674,075

)

48,502,356

 

Income (loss) from equity in affiliates

 

(223,389

)

118,651

 

1,761,582

 

 

(367,621

)

2,545,579

 

3,834,802

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income (loss)

 

67,690,619

 

13,219,651

 

3,999,076

 

(11,889,828

)

2,446,136

 

(23,128,496

)

52,337,158

 

 

Geographic

 

Substantially all of the Group’s revenues from external customers and long-lived assets are located in the PRC.

 

Major customers

 

Details of the revenues for customers accounting for 10% or more of total net revenues are as follows:

 

 

 

Years Ended December 31,

 

 

 

2012

 

2013

 

2014

 

 

 

$

 

$

 

$

 

Customer A

 

55,924,621 

 

*

 

*

 

 

 

* indicates the revenue from the customer was less than 10% of total revenue in the year.

 

Revenue generated from Customer A for real estate online services, real estate brokerage services, real estate information and consulting services, and other services were $6,871,686, $42,483,101, $6,356,080, and $213,754 respectively, for 2012.

 

Details of the accounts receivable from customers accounting for 10% or more of total net accounts receivable are as follows:

 

 

 

As of December 31,

 

 

 

2013

 

2014

 

 

 

$

 

$

 

Customer A

 

43,318,976 

 

53,534,294 

 

 

Details of the customer deposits from customers accounting for 10% or more of total net customer deposits are as follows:

 

 

 

As of December 31,

 

 

 

2013

 

2014

 

 

 

$

 

$

 

Customer B

 

56,000,000 

 

33,540,800 

 

Customer C

 

 

24,513,750 

 

Customer D

 

 

23,206,350 

 

Customer E

 

8,200,900 

 

*

 

 

 

* indicates the balance of customer deposit of the customer was less than 10% of total customer deposits as of 31 December, 2014.