Sino Agro Food (SIAF) 10-Q 16 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 12, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	Sino Agro Food, Inc.
Entity Central Index Key	1,488,419
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	SIAF
Entity Common Stock, Shares Outstanding		19,363,757

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 9,551,180	$ 3,031,447
Inventories	51,133,915	45,967,993
Costs and estimated earnings in excess of billings on uncompleted contracts	1,306,885	0
Deposits and prepayments	85,040,561	75,951,591
Accounts receivable, net of allowance for doubtful accounts	129,257,822	104,503,071
Other receivables	66,633,542	52,305,260
Total current assets	342,923,905	281,759,362
Plant and equipment
Plant and equipment, net of accumulated depreciation	76,201,470	64,352,975
Construction in progress	93,080,574	69,120,277
Land use rights, net of accumulated amortization	59,965,379	63,322,202
Total plant and equipment	229,247,423	196,795,454
Other assets
Goodwill	724,940	724,940
Proprietary technologies, net of accumulated amortization	10,969,666	11,480,298
Long term investment	786,040	817,127
Temporary deposits paid to entities for investments in Sino joint venture companies	41,109,708	41,109,708
Total other assets	53,590,354	54,132,073
Total assets	625,761,682	532,686,889
Current liabilities
Accounts payable and accrued expenses	20,461,324	22,138,835
Billings in excess of costs and estimated earnings on uncompleted contracts	3,874,480	8,060,580
Due to a director	692,906	1,172,059
Series F Non-convertible preferred stock redemption payable	0	3,146,063
Other payables	8,059,260	11,695,982
Borrowings - Short term bank loan	273,876	4,410,727
Bonds payable	1,725,000	1,725,000
Negotiable promissory notes	3,540,000	0
Liabilities, Current	38,626,846	52,349,246
Non-current liabilities
Other payables	4,797,332	0
Borrowings - Long term debts	1,942,757	2,306,057
Convertible note payables	35,468,110	15,803,928
Liabilities, Noncurrent	$ 42,208,199	$ 18,109,985
Commitments and contingencies
Stockholders' equity
Preferred stock value
Common stock: $0.001 par value (22,727,272 shares authorized 19,178,757 and 17,162,716 shares issued as of September 30, 2015 and December 31, 2014, respectively)	$ 19,179	$ 17,162
Additional paid - in capital	134,252,019	121,158,996
Retained earnings	327,848,251	273,261,108
Accumulated other comprehensive income	3,388,103	6,452,816
Treasury stock	(1,250,000)	(1,250,000)
Total Sino Agro Food, Inc. and subsidiaries stockholders' equity	464,257,552	399,647,082
Non - controlling interest	80,669,085	62,580,576
Total stockholders' equity	544,926,637	462,227,658
Total liabilities and stockholders' equity	625,761,682	532,686,889
Series A Preferred Stock [Member]
Stockholders' equity
Preferred stock value	0	0
Series B Convertible Preferred Stock [Member]
Stockholders' equity
Preferred stock value	0	7,000
Series F Non Convertible Preferred Stock [Member]
Stockholders' equity
Preferred stock value	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS _Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, share issued	100	7,000,100
Preferred stock, share outstanding	100	7,000,100
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	22,727,272	22,727,272
Common stock, shares issued	19,178,757	17,162,716
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	100	100
Preferred stock, share issued	100	100
Preferred stock, share outstanding	100	100
Series B Convertible Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, share issued	0	7,000,000
Preferred stock, share outstanding	0	7,000,000
Series F Non Convertible Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, share issued	0	0
Preferred stock, share outstanding	0	0

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME AND OTHER COMPREHENSIVE INCOME - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenue
- Sale of goods	$ 96,032,841	$ 82,171,415	$ 263,625,686	$ 242,800,784
- Consulting and service income from development contracts	28,406,973	24,598,641	66,120,235	51,118,141
- Commission and management fee	226,585	450,003	1,250,656	1,191,427
Revenue	124,666,399	107,220,059	330,996,577	295,180,352
Cost of goods sold	(75,264,268)	(59,121,526)	(200,762,654)	(173,035,915)
Cost of services	(17,151,938)	(13,601,869)	(40,468,368)	(26,790,742)
Gross profit	32,250,193	34,496,664	89,765,555	95,353,695
General and administrative expenses	(3,951,922)	(3,594,509)	(13,910,035)	(9,544,763)
Net income from operations	28,298,271	30,902,155	75,855,520	85,808,932
Other income (expenses)
Government grant	746,929	57,340	888,770	295,012
Other income	0	155,032	152,467	159,555
Gain of extinguishment of debts	0	33,693	0	275,086
Interest expense	(1,328,616)	(263,664)	(3,438,694)	(483,157)
Net income (expenses)	(581,687)	(17,599)	(2,397,457)	246,496
Net income (expenses) before income taxes	27,716,584	30,884,556	73,458,063	86,055,428
Provision for income taxes	0	0	0	0
Net income	27,716,584	30,884,556	73,458,063	86,055,428
Less: Net (income) loss attributable to the non - controlling interest	(6,194,484)	(6,382,694)	(18,870,920)	(17,678,609)
Net income from continuing operations attributable to the Sino Agro Food, Inc. and subsidiaries	21,522,100	24,501,862	54,587,143	68,376,819
Other comprehensive income (loss) Foreign currency translation gain (loss)	(4,635,528)	869,931	(3,847,123)	(33,241)
Other comprehensive income (loss)
Comprehensive income	16,886,572	25,371,793	50,740,020	68,343,578
Less: other comprehensive (income) loss attributable to the non - controlling interest	(643,103)	(139,032)	(782,411)	17,489
Comprehensive income attributable to the Sino Agro Food, Inc. and subsidiaries	$ 16,243,469	$ 25,232,761	$ 49,957,609	$ 68,361,067
Earnings per share attributable to Sino Agro Food, Inc. and subsidiaries common stockholders:
Basic (in dollars per share)	$ 1.14	$ 1.49	$ 3.02	$ 4.42
Diluted (in dollars per share)	$ 1.14	$ 1.43	$ 3.02	$ 4.23
Weighted average number of shares outstanding:
Basic (in shares)	18,822,876	16,469,314	18,089,629	15,465,642
Diluted (in shares)	18,822,876	17,176,384	18,089,629	16,172,712

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities
Net income for the period	$ 73,458,063	$ 86,055,428
Adjustments to reconcile net income from operations to net cash from operations:
Depreciation	2,145,020	1,768,047
Amortization	1,513,426	1,619,267
Common stock issued for services	1,940,294	255,033
Gain on extinguishment of debts	0	(275,086)
Other amortized cost	2,830,201	229,857
Changes in operating assets and liabilities:
(Increase) in inventories	(5,165,922)	(29,291,689)
(Increase) in costs and estimated earnings in excess of billings on uncompleted contacts	(1,306,885)	(560,991)
(Increase) in deposits and prepayments	(1,824,342)	(583,670)
Increase in due to a director	1,645,472	2,450,751
(Decrease) increase in accounts payable and accrued expenses	(1,677,511)	5,361,625
Increase in other payables	4,476,860	12,415,301
(Increase) in accounts receivable	(24,754,751)	(40,715,939)
(Decrease) increase in billings in excess of costs and estimated earnings on uncompleted contracts	(4,186,100)	226,476
(Increase) in other receivables	(12,428,932)	(12,692,737)
Net cash provided by operating activities	36,664,893	26,261,673
Cash flows from investing activities
Purchases of plant and equipment	(3,949,521)	(3,418,741)
Payment for construction in progress	(40,594,640)	(22,227,905)
Net cash used in investing activities	(44,544,161)	(25,646,646)
Cash flows from financing activities
Proceeds from long term debts	0	2,436,193
Net proceeds from convertible note payable	0	5,237,000
Short term bank loan repaid	(4,085,635)	(4,100,377)
Series F Non-convertible preferred stock redemption	(3,146,063)	0
Director reimbursement for cash originally deposited in due to a director - Net proceeds from convertible note payable	13,367,550	0
Director reimbursement for cash originally deposited in due to a director - Net proceeds from negotiable promissory notes	3,540,000	0
Net cash provided by financing activities	9,675,852	3,572,816
Effects on exchange rate changes on cash	4,723,149	(823,960)
Increase in cash and cash equivalents	6,519,733	3,363,883
Cash and cash equivalents, beginning of period	3,031,447	1,327,274
Cash and cash equivalents, end of period	9,551,180	4,691,157
Supplementary disclosures of cash flow information:
Cash paid for interest	504,846	422,058
Cash paid for income taxes	0	0
Non - cash transactions
Common stock issued for settlement of debts	0	12,006,374
Common stock issued for services and employee compensation	726,362	2,519,232
Common stock issued to decimal stockholders for rounding up shares holding	2,772,281	0
Common stock issued to secure debts loan and finance facilities	9,496,665	0
Transfer to plant and equipment from construction in progress	12,992,628	13,136,410
Transfer to land use rights from deposits and prepayments	0	4,404,179
Series B convertible preferred stock converted into common stock	7,000	0
Transfer to plant and equipment from deposits and prepayments expenses	9,323	513,272
Reverse split adjustment	5,639	0
Proceeds from convertible bond payables paid to director and applied to operating activities	$ 17,823,400	$ 0

CORPORATE INFORMATION

CORPORATE INFORMATION	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Nature of Operations [Text Block]	1. CORPORATE INFORMATION Sino Agro Food, Inc. (the “ Company SIAF The Company was engaged in the mining and exploration business but ceased its mining and exploring business on October 14, 2005. On August 24, 2007, the Company entered into a Merger and Acquisition Agreement with Capital Award Inc., a Belize corporation (“ CA CS CH 3,232,323 On August 24, 2007 the Company changed its name from Volcanic Gold, Inc. to A Power Agro Agriculture Development, Inc. On December 8, 2007, the Company changed its name to Sino Agro Food, Inc. On September 5, 2007, the Company acquired three existing businesses in the People’s Republic of China (the “P.R.C.” (a) Hang Yu Tai Investment Limited (“ HYT 78 ZX (b) Tri-way Industries Limited (“ TRW (c) Macau Eiji Company Limited (“ MEIJI 75 HST On November 27, 2007, MEIJI and HST established a corporate Sino - Foreign joint venture, Jiang Men City Heng Sheng Tai Agriculture Development Co. Ltd. (“ JHST 75 25 On November 26, 2008, SIAF established Pretty Mountain Holdings Limited (“ PMH 80 SJAP 45 55 • Qinghai Province Sanjiang Group Company Limited (English translation) (“ Qinghai Sanjiang • Guangzhou City Garwor Company Limited (English translation) (“ Garwor SJAP is engaged in the business of manufacturing bio-organic fertilizer, livestock feed and development of other agriculture projects in the County of Huangyuan, in the vicinity of the Xining City, Qinghai Province, P.R.C. In September 2009, the Company carried out an internal reorganization of its corporate structure and business, and formed a 100 APWAM 45 45 55 Report On September 9, 2010, an application was submitted by the Company to the Companies Registry of Hong Kong for deregistration of PMH under Section 291AA of the Hong Kong Companies Ordinance. On January 28, 2011, PMH was dissolved. On February 15, 2011 and March 29, 2011, the Company entered into an agreement and a memorandum of understanding (an “ MOU” 100 45,000,000 January 1, 2011 On February 28, 2011, the Company applied to form Enping City Bi Tao A Power Prawn Culture Development Co Limited (“ EBAPCD 25 On February 28, 2011, TRW applied to form a corporate joint venture, Enping City Bi Tao A Power Fishery Development Co., Limited (“ EBAPFD 25 JFD 25 25 1,258,607 25 1,662,365 25 1,702,580 75 On April 15, 2011, MEIJI applied to form Enping City A Power Cattle Farm Co., Limited (“ ECF 25 1,076,489 JHMC 50 2,944,176 25 75 400,000 On July 18, 2011, the Company formed Hunan Shenghua A Power Agriculture Co., Limited (“ HSA 26 50 24 857,808 629,344 On November 12, 2013, the Company acquired a shell company, Goldcup9203 AB, incorporated in Sweden, in which the Company owns a 100 SAFS 77,664 SJAP formed Qinghai Zhong He Meat Products Co., Limited (“ QZH 100 487,805 The Company’s principal executive office is located at Room 3801, Block A, China Shine Plaza, No. 9 Lin He Xi Road, Tianhe District, Guangzhou City, Guangdong Province, P.R.C., 510610. The nature of the operations and principal activities of the Company and its subsidiaries are described in Note 2.2.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2.1 FISCAL YEAR The Company has adopted December 31 as its fiscal year end. 2.2 REPORTING ENTITIES Place of incorporation Percentage of interest Principal activities Capital Award Inc. (“CA”) Belize 100% (12.31.2014: 100%) directly Fishery development and holder of A-Power Technology master license. Capital Stage Inc. (“CS”) Belize 100% (12.31.2014: 100%) indirectly Dormant Capital Hero Inc. (“CH”) Belize 100% (12.31.2014: 100%) indirectly Dormant Sino Agro Food Sweden AB (“SAFS”) Sweden 100% (12.31.2014: 100%) directly Dormant Tri-way Industries Limited (“TRW”) Hong Kong, P.R.C. 100% (12.31.2014: 100%) directly Investment holding, holder of enzyme technology master license for manufacturing of livestock feed and bio-organic fertilizer and has not commenced its planned business of fish farm operations. Macau Eiji Company Limited (“MEIJI”) Macau, P.R.C. 100% (12.31.2014: 100%) directly Investment holding, cattle farm development, beef cattle and beef trading A Power Agro Agriculture Development (Macau) Limited (“APWAM”) Macau, P.R.C. 100% (12.31.2014: 100%) directly Investment holding Jiang Men City Heng Sheng Tai Agriculture Development Co. Ltd (“JHST”) P.R.C. 75% (12.31.2014: 75%) indirectly HylocereusUndatus Plantation (“HU Plantation”). Jiang Men City A Power Fishery Development Co., Limited (“JFD”) P.R.C. 75% (12.31.2014: 75%) indirectly Fish cultivation Jiang Men City Hang Mei Cattle Farm Development Co., Limited (“JHMC”) P.R.C. 75% (12.31.2014: 75%) indirectly Beef cattle cultivation Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) P.R.C. 76% (12.31.2014: 76%) indirectly Manufacturing of organic fertilizer, livestock feed, and beef cattle and sheep cultivation, and plantation of crops and pastures Name of variable interest entity Place of incorporation Percentage of interest Principal activities Qinghai Sanjiang A Power Agriculture Co., Ltd (“SJAP”) P.R.C. 45% (12.31.2014: 45%) indirectly Manufacturing of organic fertilizer, livestock feed, and beef cattle and plantation of crops and pastures Qinghai Zhong He Meat Products Co., Ltd (“QZH”) P.R.C. 100% (12.31.2014:100%) indirectly Cattle slaughter 2.3 BASIS OF PRESENTATION The consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“ US GAAP Reverse stock split and new conversion rate of Series B preferred stock to share of common stock on December 16, 2014, the Company implemented a 9.9-for-1 reverse stock split. On December 17, 2014, the Company implemented new conversion rate of 9.9 for 1 share of common stock. All share information contained within this report, including consolidated balance sheets, consolidated statements of income and other comprehensive income, and footnotes have been retroactively adjusted for the effects of reverse stock split and new conversion rate of Series B preferred stock to share of common stock. 2.4 BASIS OF CONSOLIDATION The consolidated financial statements include the financial statements of the Company, its subsidiaries CA, CS, CH, TRW, MEIJI, JHST, JFD, JHMC, HSA, APWAM, SAFS and its variable interest entity SJAP and QZH. All material inter-company transactions and balances have been eliminated in consolidation. SIAF, CA, CS, CH, TRW, MEIJI, JHST, JFD, JHMC, HSA, APWAM, SAFS, SJAP and QZH are hereafter referred to as (the “Company”). 2.5 BUSINESS COMBINATION The Company adopted the accounting pronouncements relating to business combination (primarily contained in ASC Topic 805 “Business Combinations”), including assets acquired and liabilities assumed on arising from contingencies. These pronouncements established principles and requirement for how the acquirer of a business recognizes and measures in its financial statements the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquisition as well as provides guidance for recognizing and measuring the goodwill acquired in the business combination and determines what information to disclose to enable users of the financial statements to evaluate the nature and financial effects of the business combination. In addition, these pronouncements eliminate the distinction between contractual and non-contractual contingencies, including the initial recognition and measurement criteria and require an acquirer to develop a systematic and rational basis for subsequently measuring and accounting for acquired contingencies depending on their nature. The Company’s adoption of these pronouncements will have an impact on the manner in which it accounts for any future acquisitions. 2.6 NON - CONTROLLING INTEREST IN CONSOLIDATED FINANCIAL STATEMENTS The Company adopted the accounting pronouncement on non-controlling interests in consolidated financial statements, which establishes accounting and reporting standards for the non-controlling interest in a subsidiary and for the deconsolidation of a subsidiary. This guidance is primarily contained in ASC Topic “Consolidation.” It clarifies that a non-controlling interest in a subsidiary is an ownership interest in the consolidated financial statements. The adoption of this standard has not had material impact on the Company’s consolidated financial statements. 2.7 USE OF ESTIMATES The preparation of consolidated financial statements in conformity with US GAAP requires management to make assumptions and estimates that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods covered thereby. Actual results could differ from these estimates. Judgments and estimates of uncertainties are required in applying the Company’s accounting policies in certain areas. The following are some of the areas requiring significant judgments and estimates: determinations of the useful lives of assets, estimates of allowances for doubtful accounts, cash flow and valuation assumptions in performing asset impairment tests of long-lived assets, estimates of the realization of deferred tax assets and inventory reserves. 2.8 REVENUE RECOGNITION The Company’s revenue recognition policies are in compliance with ASC 605. Sales revenue is recognized when all of the following have occurred: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered, (iii) the price is fixed or determinable, and (iv) the ability to collect is reasonably assured. These criteria are generally satisfied at the time of shipment when risk of loss and title passes to the customer. Government grants are recognized when (i) the Company has substantially accomplished what must be done pursuant to the terms of the grant that are established by the local government; and (ii) the Company receives notification from the local government that the Company has satisfied all of the requirements to receive the government grants; and (iii) the amounts are received. Multiple-Element Arrangements To qualify as a separate unit of accounting under ASC 605-25 “ Multiple Element Arrangements Revenues from the Company’s consulting and services under development contracts are performed under fixed-price contracts. Revenues under long-term contracts are accounted for under the percentage-of-completion method of accounting in accordance with the Financial Accounting Standards Board (“ FASB ASC Revenue Recognition The percentage of completion method requires the ability to estimate several factors, including the ability of the customer to meet its obligations under the contract, including the payment of amounts when due. If the Company determines that collectability is not assured, the Company will defer revenue recognition and use methods of accounting for the contract such as the completed contract method until such time as the Company determines that collectability is reasonably assured or through the completion of the project. For fixed-price contracts, the Company uses the ratio of costs incurred to date on the contract to management’s estimate of the contract’s total costs, to determine the percentage of completion on each contract. This method is used as management considers expended costs to be the best available measure of progression of these contracts. Contract costs include all direct material, subcontract and labor costs and those indirect costs related to contract performance, such as supplies, tool repairs and depreciation. The Company accounts for maintenance and repair services under the guidance of ASC 605 as the services provided relate to construction work. Contract costs incurred to date and expected total contract costs are continuously monitored during the term of the contract. Changes in job performance, job conditions, and estimated profitability arising from contract penalty, change orders and final contract settlements may result in revisions to the estimated profit ability during the contract. These changes, which include contracts with estimated costs in excess of estimated revenues, are recognized as contract costs in the period in which the revisions are determined. Profit incentives are included in revenues when their realization is reasonably assured. At the point the Company anticipates a loss on a contract, the Company estimates the ultimate loss through completion and recognizes that loss in the period in which the loss was identified. The Company does not provide warranties to customers on a basis customary to the industry, however, customers can claim warranty directly from product manufacturers for defects in equipment or products. Historically, the Company has experienced no warranty claims. The Company provides various management services to its customers in the P.R.C. based on a negotiated fixed-price contract. The clients usually pay the fees when the services contract is signed and services are rendered. The Company recognizes these services-based revenues from contracts when (i) management services are rendered; (ii) clients recognize the completion of services; and (iii) collectability is reasonably assured. Fees received in advance are recorded as deferred revenue under current liabilities. 2.9 COST OF GOODS SOLD AND COST OF SERVICES Cost of goods sold consists primarily of direct purchase cost of merchandise goods, and related levies. Cost of services consist primarily direct cost and indirect cost incurred to date for development contracts and provision for anticipated losses for development contracts. 2.10 SHIPPING AND HANDLING Shipping and handling costs related to cost of goods sold are included in general and administrative expenses, which totaled $ 1,260 1,673 9,952 13,490 September 30, 2015 2.11 ADVERTISING Advertising costs are included in general and administrative expenses, which totaled $ 712,614 708,049 1,421,458 1,661,103 2.12 RESEARCH AND DEVELOPMENT EXPENSES Research and development expenses are included in general and administrative expenses, which totaled $ 549,020 0 549,020 0 2.13 FOREIGN CURRENCY TRANSLATION AND OTHER COMPREHENSIVE INCOME The reporting currency of the Company is the U.S. dollars. The functional currency of the Company is the Chinese Renminbi (RMB). For those entities whose functional currency is other than the U.S. dollars, all assets and liabilities are translated into U.S. dollars at the exchange rate on the balance sheet date; shareholders’ equity is translated at historical rates and items in the statements of income and of cash flows are translated at the average rate for the period. Because cash flows are translated based on the average translation rate, amounts related to assets and liabilities reported in the statements of cash flows will not necessarily agree with changes in the corresponding balances in the balance sheets. Translation adjustments resulting from this process are included in accumulated other comprehensive income in the statements of shareholders’ equity. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the statements of income and comprehensive income, as incurred. Accumulated other comprehensive income in the consolidated statement of shareholders’ equity amounted to $ 3,388,103 6,452,816 6.36 6.15 6.11 6.15 2.14 CASH AND CASH EQUIVALENTS The Company considers all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. Cash and cash equivalents kept with financial institutions in the P.R.C. are not insured or otherwise protected. Should any of those institutions holding the Company’s cash become insolvent, or should the Company become unable to withdraw funds for any reason, the Company could lose the cash on deposit with that institution 2.15 ACCOUNTS RECEIVABLE The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. Reserves are recorded primarily on a specific identification basis. The standard credit period for most of the Company’s clients is three months. The collection period over 1 year is classified as long-term accounts receivable. Management evaluates the collectability of the receivables at least quarterly. Provision for doubtful accounts as of September 30, 2015 and December 31, 2014 are $ 0 2.16 INVENTORIES Inventories are valued at the lower of cost (determined on a weighted average basis) and net realizable value. Costs incurred in bringing each product to its location and conditions are accounted for as follows: (a) raw materials - purchase cost on a weighted average basis; (b) manufactured finished goods and work-in-progress - cost of direct materials and labor and a proportion of manufacturing overhead based on normal operation capacity but excluding borrowing costs; and (c) retail and wholesale merchandise finished goods - purchase cost on a weighted average basis. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs for completion and the estimated costs necessary to make the sale. PLANT AND EQUIPMENT Plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses. Such costs include the cost of replacing parts that are eligible for capitalization when the cost of replacing the parts is incurred. Similarly, when each major inspection is performed, its cost is recognized in the carrying amount of the plant and equipment as a replacement only if it is eligible for capitalization. The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year end. Plant and machinery 5 - 10 years Structure and leasehold improvements 10 - 20 years Mature seeds and herbage cultivation 20 years Furniture and equipment 2.5 - 10 years Motor vehicles 5 - 10 years An item of plant and equipment is removed from the accounts upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the item) is included in the consolidated statements of income in the period the item is disposed 2.18 GOODWILL Goodwill is an asset representing the fair economic benefits arising from other assets acquired in a business combination that are not individually identified or separately recognized. Goodwill is tested for impairment on an annual basis at the end of the Company’s fiscal year, or when impairment indicators arise. The Company uses a fair-value-based approach to test for impairment at the level of each reporting unit. The Company directly acquired MEIJI, which is the holding company of JHST that operates the Hu Plantation. As a result of this acquisition, the Company recorded goodwill in the amount of $ 724,940 2.19 LONG TERM INVESTMENT On October 29, 2014, the Company invested in Huangyuan County Rural Credit Union (“RCU”), Huangyuan County , Xining City, Qinghai Province, the P.R.C. RCU is engaged in the financing and crediting business to agricultural projects for local farmers. The Company has a 5% stake in RCU. The Company has no representative on the board of directors to oversee corporate operations. The Company accounts for its long term investment at cost. 2.20 PROPRIETARY TECHNOLOGIES A master license of stock feed manufacturing technology was acquired and the costs of acquisition are capitalized as proprietary technologies when technological feasibility has been established. Cost of acquisition of stock feed manufacturing technology master license is amortized using the straight-line method over its estimated life of 20 years An aromatic cattle-feeding formula was acquired and the costs of acquisition are capitalized as proprietary technologies when technological feasibility has been established. Cost of acquisition on aromatic cattle-feeding formula is amortized using the straight-line method over its estimated life of 25 years The cost of sleepy cods breeding technology license is capitalized as proprietary technologies when technological feasibility has been established. Cost of granting sleepy cods breeding technology license is amortized using the straight-line method over its estimated life of 25 years Bacterial cellulose technology license and related trade mark are capitalized as proprietary technologies when technological feasibility has been established. Cost of license and related trade mark is amortized using the straight-line method over its estimated life of 20 years The Company has determined that technological feasibility is established at the time a working model of products is completed. Proprietary technologies are intangible assets of finite lives. Management evaluates the recoverability of proprietary technologies on an annual basis at the end of the Company’s fiscal year, or when impairment indicators arise. As required by ASC Topic 350 “Intangible - Goodwill and Other”, the Company uses a fair-value-based approach to test for impairment. 2.21 CONSTRUCTION IN PROGRESS Construction in progress represents direct costs of construction as well as acquisition and design fees incurred. Capitalization of these costs ceases and the construction in progress is transferred to property and equipment when substantially all the activities necessary to prepare the assets for their intended use are completed. No depreciation is provided until construction is completed and the asset is ready for its intended use. 2.22 LAND USE RIGHTS Land use rights represent acquisition of rights to agricultural land from farmers and are amortized on the straight-line basis over their respective lease periods. The lease period of agricultural land is in the range from 10 60 2.23 CORPORATE JOINT VENTURE A corporation formed, owned, and operated by two or more businesses as a separate and discrete business or project (venture) for their mutual benefit is considered to be a corporate joint venture. Investee entities, in which the Company can exercise significant influence, but not control, are accounted for under the equity method of accounting. Under the equity method of accounting, the Company’s share of the earnings or losses of these companies is included in net income. A loss in value of an investment that is other than a temporary decline is recognized as a charge to operations. Evidence of a loss in value might include, but would not necessarily be limited to, the absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. 2.24 VARIABLE INTEREST ENTITY A variable interest entity (“ VIE (a) equity-at-risk is not sufficient to support the entity’s activities; (b) as a group, the equity-at-risk holders cannot control the entity; or (c) the economics do not coincide with the voting interest. If a firm is the primary beneficiary of a VIE, the holdings must be disclosed on the balance sheet. The primary beneficiary is defined as the person or company with the majority of variable interests. A corporation formed, owned, and operated by two or more businesses (ventures) as a separate and discrete business or project (venture) for their mutual benefit is defined as a joint venture. 2.25 TREASURY STOCK Treasury stock means shares of a corporation’s own stock that have been issued and subsequently reacquired by the corporation. Converting outstanding shares to treasury shares does not reduce the number of shares issued but does reduce the number of shares outstanding. These shares are not eligible to receive dividends. Accounting for excesses and deficiencies on treasury stock transactions is governed by ASC 505-30-30. State laws and federal agencies closely regulate transactions involving a company’s own capital stock, so the purchase of outstanding shares must have a legitimate purpose. Some of the most common reasons for purchasing outstanding shares are as follows: (a) to meet additional stock needs for various reasons, including newly implemented stock option plans, stock for convertible bonds or convertible preferred stock, or a stock dividend. (b) to make more shares available for acquisitions of other entities. The cost method of accounting for treasury shares has been adopted by the Company. The purchase of outstanding shares and thus converting them into treasury shares is treated as a temporary reduction in shareholders’ equity in view of the expectation to reissue the shares instead of retiring them. When the Company reissues the treasury shares, the temporary account is eliminated. The cost of acquiring outstanding shares for converting into treasury shares is charged to a contra account, in this case a contra equity account that reduces the stockholder equity balance. 2.26 INCOME TAXES The Company accounts for income taxes under the provisions of ASC Topic 740 “Accounting for Income Taxes.” Under ASC Topic 740, deferred tax assets and liabilities are determined based on the difference between the financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. The provision for income tax is based on the results for the year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences, and deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which deductible temporary differences can be utilized. Deferred income taxes are calculated at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the income statement, except when it related to items credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis. ASC Topic 740 also prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken, or for one expected to be taken, in a tax return. ASC Topic 740 also provides guidance related to, among other things, classification, accounting for interest and penalties associated with tax positions, and disclosure requirements. Any interest and penalties accrued related to unrecognized tax benefits will be recorded as tax expense. 2.27 POLITICAL AND BUSINESS RISK The Company’s operations are carried out in the P.R.C. Accordingly, the political, economic and legal environment in the P.R.C. may influence the Company’s business, financial condition and results of operations by the general state of the P.R.C.’s economy. The Company’s operations in the P.R.C. are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. 2.28 CONCENTRATION OF CREDIT RISK Cash includes cash at banks and demand deposits in accounts maintained with banks within the P.R.C. Total cash in these banks as of September 30, 2015 and December 31, 2014 amounted to $ 9,439,685 2,814,677 Three Three Nine Nine months months months months ended ended ended ended September September September September 30, 2015 30, 2014 30, 2015 30, 2014 Customer A 16.51 % 14.33 % 15.21 % 11.64 % Customer B - % 24.57 % 13.96 % 28.24 % Customer C 7.20 % 15.78 % 10.27 % 16.70 % Customer D 9.02 % 8.33 % 9.94 % - % Customer E 13.17 % 5.77 % 9.80 % 7.12 % Customer F 8.83 % - % - % 5.39 % 54.73 % 68.78 % 59.18 % 69.09 % Percentage of revenue Amount Customer A Fishery Development Division 15.21 % $ 50,329,220 Customer B Fishery Development and Corporate and Others Divisions 13.96 % $ 46,205,071 Customer C Organic Fertilizer and Bread Grass Division 10.27 % $ 33,990,991 Accounts receivable are derived from revenue earned from customers located primarily in the P.R.C. The Company performs ongoing credit evaluations of customers and has not experienced any material losses to date. The Company had 5 major customers whose accounts receivable balance individually represented the following percentages of the Company’s total accounts receivable: September 30, 2015 December 31, 2014 Customer A 13.73 % 10.23 % Customer B 11.97 % 13.51 % Customer C 8.39 % 21.21 % Customer D 7.49 % - % Customer E 6.72 % 9.68 % Customer F - % 7.12 % 48.30 % 61.75 % As of September 30, 2015, amounts due from customers A and B are $ 17,746,268 15,470,875 2.29 IMPAIRMENT OF LONG-LIVED ASSETS AND INTANGIBLE ASSETS In accordance with ASC Topic 360, “Property, Plant and Equipment,” long-lived assets to be held and used are analyzed for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The Company reviews the carrying amount of its long-lived assets, including intangibles, for impairment, during each reporting period. An asset is considered impaired when estimated future cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is considered not recoverable, the asset is adjusted to its fair value. Fair value is generally determined based on discounted future cash flow. As of September 30, 2015 and December 31, 2014, the Company determined no impairment losses were necessary. 2.30 EARNINGS PER SHARE As prescribed in ASC Topic 260 “ Earnings per Share, EPS ASC 260-10-55 requires that stock dividends or stock splits be accounted for retroactively if the stock dividends or stock splits occur during the year, or retroactively if the stock dividends or stock splits occur after the end of the period but before the release of the financial statements, by considering it outstanding of the entirety of each period presented. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the year. For the three months ended September 30, 2015 and 2014, basic earnings per share attributable to Sino Agro Food, Inc. and subsidiaries’ common stockholders amount to $ 1.14 1.49 1.14 1.43 For the nine months ended September 30, 2015 and 2014, basic earnings per share attributable to Sino Agro Food, Inc. and subsidiaries’ common stockholders amount to $ 3.02 4.42 3.02 4.23 2.31 ACCUMULATED OTHER COMPREHENSIVE INCOME ASC Topic 220 “ Comprehensive Income” 2.32 RETIREMENT BENEFIT COSTS P.R.C. state managed retirement benefit programs are defined contribution plans and the payments to the plans are charged as expenses when employees have rendered service entitling them to the contribution made by the employer. 2.33 STOCK-BASED COMPENSATION The Company has adopted both ASC Topic 718, “Compensation - Stock Compensation” and ASC Topic 505-50, “Equity-Based Payments to Non - Employees” using the fair value method in which an entity issues its equity instruments to acquire goods and services from employees and non-employees. Stock compensation for stock granted to non-employees has been determined in accordance with this accounting standard and the accounting standard regarding accounting for equity instruments that are issued to other than employees for acquiring, or in conjunction with selling goods or services, as the fair value of the consideration received or the fair value of equity instruments issued, whichever is more reliably measured. This accounting standard allows the “simplified” method to determine the term of employee options when other information is not available. Under ASC Topic 718 and ASC Topic 505-50, stock compensation expenses is measured at the grant date on the value of the option or restricted stock and is recognized as expenses, less expected forfeitures, over the requisite service period, which is generally the vesting period. 2.34 FAIR VALUE OF FINANCIAL INSTRUMENTS The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. The carrying amounts of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair values because of the short maturity of these instruments. The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value as of September 30, 2015 or December 31, 2014, nor gains or losses are reported in the statements of income and comprehensive income that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the nine months ended September 30, 2015 or 2014. 2.35 NEW ACCOUNTING PRONOUNCEMENTS The Company does not expect any recent accounting pronouncements to have a material effect on the Company’s financial position, results of operations, or cash flows. In April 2014, the FASB issued ASU 2014-08, “Reporting Di

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	3. SEGMENT INFORMATION The Company establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as business segments and major customers in consolidated financial statements. The Company operates in five principal reportable segments: Fishery Development Division, HU Plantation Division, Organic Fertilizer and Bread Grass Division, Cattle Farm Development Division and Corporate and Others Division. No geographic information is required as all revenue and assets are located in the P.R.C. For the three months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Revenue $ 57,233,749 $ 7,375,393 $ 40,358,733 $ 9,636,919 $ 10,061,605 $ 124,666,399 Net income (loss) $ 14,859,021 $ 3,532,872 $ 4,207,421 $ 921,276 $ (1,998,490) $ 21,522,100 Total assets $ 142,302,901 $ 58,195,820 $ 303,489,428 $ 36,149,206 $ 85,624,327 $ 625,761,682 For the three months ended September 30, 2014 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Revenue $ 47,780,135 $ 5,813,667 $ 33,700,137 $ 6,814,990 $ 13,111,130 $ 107,220,059 Net income (loss) $ 13,754,241 $ 2,567,126 $ 6,994,954 $ 641,963 $ 543,578 $ 24,501,862 Total assets $ 131,700,632 $ 55,471,908 $ 218,710,852 $ 39,995,639 $ 35,116,673 $ 480,995,704 For the nine months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Revenue $ 138,547,396 $ 11,568,406 $ 122,162,504 $ 27,424,589 $ 31,293,682 $ 330,996,577 Net income (loss) $ 37,959,003 $ 4,482,153 $ 14,599,210 $ 1,895,794 $ (4,349,017) $ 54,587,143 Total assets $ 142,302,901 $ 58,195,820 $ 303,489,428 $ 36,149,206 $ 85,624,327 $ 625,761,682 For the nine months ended September 30, 2014 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Revenue $ 136,968,336 $ 9,085,607 $ 95,459,852 $ 21,483,496 $ 32,183,061 $ 295,180,352 Net income (loss) $ 32,002,640 $ 3,752,283 $ 25,914,779 $ 1,966,526 $ 4,740,591 $ 68,376,819 Total assets $ 131,700,632 $ 55,471,908 $ 218,710,852 $ 39,995,639 $ 35,116,673 $ 480,995,704 (1) Operated by Capital Award, Inc. (“CA”) and Jiang Men City A Power Fishery Development Co., Limited (“JFD”). (2) Operated by Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”). (3) Operated by Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”), Qinghai Zhong He Meat Products Co., Limited (“QZH”), A Power Agro Agriculture Development (Macau) Limited (“APWAM”), and Hunan Shenghua A Power Agriculture Co., Limited (“HSA”). (4) Operated by Jiang Men City Hang Mei Cattle Farm Development Co. Limited (“JHMC”) and Macau Eiji Company Limited (“MEIJI”). (5) Operated by Sino Agro Food, Inc. (“SIAF”) and Sino Agro Food Sweden AB (publ) (“SAFS”). For the three months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 28,600,191 $ - $ - $ - $ - $ 28,600,191 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 7,375,393 - - - 7,375,393 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 4,871,273 - - 4,871,273 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 21,284,622 - - 21,284,622 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 14,202,838 - - 14,202,838 Macau Eiji Company Limited (“MEIJI”) - - - 9,636,919 - 9,636,919 Sino Agro Food, Inc. (“SIAF”) - - - - 10,061,605 10,061,605 Consulting and service income for development contracts Capital Award, Inc. (“CA”) 28,406,973 - - - - 28,406,973 Sino Agro Food, Inc. (“SIAF”) - - - - - - Commission and management fee Capital Award, Inc. (“CA”) 226,585 - - - - 226,585 Macau Eiji Company Limited (“MEIJI”) - - - - - - $ 57,233,749 $ 7,395,393 $ 40,358,733 $ 9,636,919 $ 10,061,605 $ 124,666,399 For the three months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 22,731,491 $ - $ - $ - $ - $ 22,731,491 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 5,813,667 - - - $ 5,813,667 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 5,794,162 - - 5,794,162 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 22,236,925 - - 22,236,925 Qinghai Zhong He Meat Products Co., Ltd (“QZH”) - - 5,669,050 - - 5,669,050 Macau Eiji Company Limited (“MEIJI”) - - - 6,814,990 - 6,814,990 Sino Agro Food, Inc. (“SIAF”) - - - - 13,111,130 13,111,130 Consulting and service income for development contracts Capital Award, Inc. (“CA”) 24,598,641 - - - - 24,598,641 Sino Agro Food, Inc. (“SIAF”) - - - - - - Commission and management fee Capital Award, Inc. (“CA”) 450,003 - - - - 450,003 Macau Eiji Company Limited (“MEIJI”) - - - - - - $ 47,780,135 $ 5,813,667 $ 33,700,137 $ 6,814,990 $ 13,111,130 $ 107,220,059 For the nine months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 74,962,479 $ - $ - $ - $ - $ 74,962,479 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 11,568,406 - - - $ 11,568,406 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 13,962,447 - - 13,962,447 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 65,109,790 - - 65,109,790 Qinghai Zhong He Meat Products Co., Ltd (“QZH”) - - 43,090,267 - - 43,090,267 Macau Eiji Company Limited (“MEIJI”) - - - 27,424,589 - 27,424,589 Sino Agro Food, Inc. (“SIAF”) - - - - 27,507,708 27,507,708 Consulting and service income for development contracts Capital Award, Inc. (“CA”) 62,334,261 - - - - 62,334,261 Sino Agro Food, Inc. (“SIAF”) - - - - 3,785,974 3,785,974 Commission and management fee Capital Award, Inc. (“CA”) 716,588 - - - - 716,588 Macau Eiji Company Limited (“MEIJI”) 534,068 - - - - 534,068 $ 138,547,396 $ 11,568,406 $ 122,162,504 $ 27,424,589 $ 31,293,682 $ 330,996,577 For the nine months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 86,218,455 $ - $ - $ - $ - $ 86,218,455 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 9,085,607 - - - $ 9,085,607 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 15,750,656 - - 15,750,656 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 72,241,319 - - 72,241,319 Qinghai Zhong He Meat Products Co., Ltd (“QZH”) - - 7,467,877 - - 7,467,877 Macau Eiji Company Limited (“MEIJI”) - - - 21,483,496 - 21,483,496 Sino Agro Food, Inc. (“SIAF”) - - - - 30,553,374 30,553,374 Consulting and service income for development contracts Capital Award, Inc. (“CA”) 49,558,454 - - - - 49,558,454 Sino Agro Food, Inc. (“SIAF”) - - - - 1,629,687 1,629,687 Commission and management fee Capital Award, Inc. (“CA”) 1,191,427 - - - - 1,191,427 Macau Eiji Company Limited (“MEIJI”) - - - - - - $ 136,968,336 $ 9,085,607 $ 95,459,852 $ 21,483,496 $ 32,183,061 $ 295,180,352 Further analysis of cost of goods sold and cost of services:- COST OF GOODS SOLD For the three months ended September 30, 2015 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 23,144,284 $ - $ - $ - $ - $ 23,144,284 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 2,447,904 - - - 2,447,904 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 2,955,147 - - 2,955,147 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 17,967,937 - - 17,967,937 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 10,809,198 - - 10,809,198 Macau Eiji Company Limited (“MEIJI”) - - - 8,996,149 - 8,966,149 Sino Agro Food, Inc. (“SIAF”) - - - - 8,943,649 8,943,649 $ 23,144,284 $ 2,447,904 $ 31,732,282 $ 8,996,149 $ 8,943,649 $ 75,264,268 COST OF SERVICES For the three months ended September 30, 2015 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Consulting and service income for development contracts Capital Award, Inc. (“CA”) $ 17,151,938 $ - $ - $ - $ - $ 17,151,938 Sino Agro Food, Inc. (“SIAF”) - - - - - - $ 17,151,938 $ - $ - $ - $ - $ 17,151,938 COST OF GOODS SOLD For the three months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 15,935,868 $ - $ - $ - $ - $ 15,935,868 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 1,704,741 - - - 1,704,741 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 4,698,541 - - 4,698,541 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 15,270,656 - - 15,270,656 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 3,519,966 - - 3,519,966 Macau Eiji Company Limited (“MEIJI”) - - - 6,443,072 - 6,443,072 Sino Agro Food, Inc. (“SIAF”) - - - - 11,548,682 11,548,682 $ 15,935,868 $ 1,704,741 $ 23,489,163 $ 6,443,072 $ 11,548,682 $ 59,121,526 COST OF SERVICES For the three months ended September 30, 2014 Organic Fishery Fertilizer and Cattle Farm Corporate Development HU Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Consulting and service income for development contracts Capital Award, Inc. (“CA”) $ 13,601,869 $ - $ - $ - $ - $ 13,601,869 Macau Eiji Company Limited (“MEIJI”) - - - - - - $ 13,601,869 $ - $ - $ - $ - $ 13,601,869 Further analysis of cost of goods sold and cost of services:- COST OF GOODS SOLD For the nine months ended September 30, 2015 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 57,904,256 $ - $ - $ - $ - $ 57,904,256 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 3,592,659 - - - 3,592,659 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 8,187,619 - - 8,187,619 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 49,816,505 - - 49,816,505 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 31,225,451 - - 31,225,451 Macau Eiji Company Limited (“MEIJI”) - - - 26,121,572 - 26,121,572 Sino Agro Food, Inc. (“SIAF”) - - - - 23,914,592 23,914,592 $ 57,904,256 $ 3,592,659 $ 89,229,575 $ 26,121,572 $ 23,914,592 $ 200,762,654 For the nine months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Corporate Development HU Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Consulting and service income for development contracts Capital Award, Inc. (“CA”) $ 39,063,555 $ - $ - $ - $ - $ 39,063,555 Sino Agro Food, Inc. (“SIAF”) - - - - 1,404,813 1,404,813 $ 39,063,555 $ - $ - $ - $ 1,404,813 $ 40,468,368 COST OF GOODS SOLD For the nine months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 54,861,550 $ - $ - $ - $ - $ 54,861,550 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 2,423,811 - - - 2,423,811 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 10,371,555 - - 10,371,555 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 48,552,223 - - 48,552,223 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 4,680,245 - - 4,680,245 Macau Eiji Company Limited (“MEIJI”) - - - 20,418,345 - 20,418,345 Sino Agro Food, Inc. (“SIAF”) - - - - 31,728,186 31,728,186 $ 54,861,550 $ 2,423,811 $ 63,604,023 $ 20,418,345 $ 31,728,186 $ 173,035,915 COST OF SERVICES For the nine months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Consulting and service income for development contracts Capital Award, Inc. (“CA”) $ 25,236,498 $ - $ - $ - $ - $ 25,236,498 Sino Agro Food, Inc. (“SIAF”) - - - - 1,554,244 1,554,244 $ 25,236,498 $ - $ - $ - $ 1,554,244 $ 26,790,742

GAIN ON EXTINGUISHMENT OF DEBTS

GAIN ON EXTINGUISHMENT OF DEBTS	9 Months Ended
	Sep. 30, 2015
Extinguishment of Debt Disclosures [Abstract]
Extinguishment of Debts Disclosure [Text Block]	4. GAIN ON EXTINGUISHMENT OF DEBTS The Company executed several agreements with third parties to settle debts by issuance of the Company’s common stock. The shares issued by the Company were valued at the trading price of the stock on the date the shares were issued. Any excess of the fair value of the shares over the carrying cost of the debt has been reported as a gain on the extinguishment of debts of $ 0 33,693 0 275,086 Three months Three months ended ended September 30, 2015 September 30, 2014 Total amounts of debts to be settled $ - $ 2,431,374 Less: Aggregate market fair value of (9.30.2014: 599,008) shares of common stock in exchange of the above debts for debts extinguishment - (2,397,681) Gain on extinguishment of debts $ - $ 33,693 Nine months Nine months ended ended September 30, 2015 September 30, 2014 Total amounts of debts to be settled $ - $ 12,006,374 Less: Aggregate market fair value of (9.30.2014: 2,034,607) shares of common stock in exchange of the above debts for debts extinguishment - (11,731,288) Gain on extinguishment of debts $ - $ 275,086

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	5. INCOME TAXES United States of America The Company was incorporated in the State of Nevada, in the United States of America. The Company has no trading operations in United States of America and no U.S. corporate tax has been provided for in the consolidated financial statements of the Company. Undistributed Earnings of Foreign Subsidiaries The Company intends to use the remaining accumulated and future earnings of foreign subsidiaries to expand operations outside the United States and accordingly, undistributed earnings of foreign subsidiaries are considered to be indefinitely reinvested outside the United States and no provision for U.S. Federal and State income tax or applicable dividend distribution tax has been provided thereon. The Company appointed US tax professionals to assist in filing income tax returns for the years ended December 31, 2014 and 2013 in compliance with US Treasury Internal Revenue Code and we filed our Tax returns with the Internal Revenue Service (“ IRS As of September 30, 2015, the Company reviewed its tax position with the assistance US tax professionals and believed that there would be no taxes and no penalties assessed by the IRS in the United States of America. China Beginning January 1, 2008, the new Enterprise Income Tax (“ EIT DE’s FIE’s 25 33 25 Under new tax legislation in China beginning in January 2008, the agriculture, dairy and fishery sectors are exempt from enterprise income taxes. No EIT has been provided in the financial statements of SIAF, CA, JHST, JHMC, JFD, HSA, SJAP and QZH since they are exempt from EIT for the nine months ended September 30, 2015 and 2014 as they are within the agriculture, dairy and fishery sectors. Belize CA, CS and CH are international business companies incorporated in Belize, and are exempt from corporate tax in Belize. Hong Kong No Hong Kong profits tax has been provided in the consolidated financial statements of TRW, since these entities did not earn any assessable profits arising in Hong Kong for the nine months ended September 30, 2015 and 2014. Macau No Macau Corporate income tax has been provided in the consolidated financial statements of APWAM and MEIJI since these entities did not earn any assessable profits for the nine months ended September 30, 2015 and 2014. Sweden No Sweden Corporate income tax has been provided in the consolidated financial statements of SAFS since SAFS incurred a tax loss for the nine months ended September 30, 2015 and 2014. No deferred tax assets and liabilities are of September 30, 2015 and December 31, 2014 since there was no difference between the financial statements carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect in the period in which the differences are expected to reverse. Three months Three months Nine months Nine months ended ended ended ended September 30, 2015 September30, 2014 September 30, 2015 September 30, 2014 SIAF $ - $ - $ - $ - SAFS - - - - TRW - - - - MEIJI and APWAM - - - - JHST, JFD.JHMC, QZH and HSA - - - - $ - $ - $ - $ - The Company did not recognize any interest or penalties related to unrecognized tax benefits in the nine months ended September 30, 2015 and 2014. The Company had no uncertain positions that would necessitate recording of tax related liability. The Company is subject to examination by the respective tax authorities.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	9 Months Ended
	Sep. 30, 2015
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents Disclosure [Text Block]	6. CASH AND CASH EQUIVALENTS September 30, December 31, 2015 2014 Cash and bank balances $ 9,551,180 $ 3,031,447

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	7. INVENTORIES September 30, December 31, 2015 2014 Sleepy cods, prawns, eels and marble goby $ 1,963,368 $ 3,051,606 Beef and mutton 8,910,315 2,908,886 Bread grass 1,815,981 2,336,308 Beef cattle 10,533,023 8,362,763 Organic fertilizer 9,129,378 7,292,389 Forage for cattle and consumable 4,372,822 6,547,333 Raw materials for bread grass and organic fertilizer 13,739,322 14,223,407 Immature seeds 669,706 1,245,301 $ 51,133,915 $ 45,967,993

DEPOSITS AND PREPAYMENTS

DEPOSITS AND PREPAYMENTS	9 Months Ended
	Sep. 30, 2015
Prepaid Expense and Other Assets [Abstract]
Deposits and Prepaid Expenses Disclosure [Text Block]	8. DEPOSITS AND PREPAYMENTS September 30, December 31, 2015 2014 Deposits for - purchases of equipment $ 4,670,256 $ 4,668,784 - acquisition of land use rights 3,373,110 3,373,110 - inventories purchases 15,398,833 14,221,199 - aquaculture contracts 6,114,179 20,467,603 - building materials 877,598 877,598 - consulting service providers and others 20,408,374 5,188,473 - construction in progress 20,467,357 20,467,357 Prepayments - debts discounts and others 11,961,367 3,827,401 Shares issued for employee compensation and overseas professional and bond interest 1,769,487 2,860,066 $ 85,040,561 $ 75,951,591

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	9 Months Ended
	Sep. 30, 2015
Accounts Receivable, Net [Abstract]
Accounts Receivable Disclosure [Text Block]	ACCOUNTS RECEIVABLE The Company has performed an analysis on all of its accounts receivable and determined that all amounts are collectible by the Company. As such, all accounts receivable are reflected as a current asset and no allowance for bad debt has been recorded as of September 30, 2015 and December 31, 2014. Bad debts written off for the three months and the nine months ended September 30, 2015 and 2014 are $ 0 September 30, December 31, 2015 2014 0 - 30 days $ 48,795,815 $ 21,663,061 31 - 90 days 35,626,953 38,324,554 91 - 120 days 21,486,541 21,138,383 over 120 days and less than 1 year 23,348,513 23,377,073 over 1 year - - $ 129,257,822 $ 104,503,071

OTHER RECEIVABLES

OTHER RECEIVABLES	9 Months Ended
	Sep. 30, 2015
Other Receivable [Abstract]
Other Receivables Disclosure [Text Block]	10. OTHER RECEIVABLES September 30, December 31, 2015 2014 Advanced to employees $ 635,214 $ 476,630 Advanced to suppliers 7,362,410 9,910,682 Advanced to customers 28,736,568 13,917,948 Advanced to developers 28,000,000 28,000,000 Advanced to convertible bond holder 1,899,350 - $ 66,633,542 $ 52,305,260 Advanced to employees, suppliers, customers and developers are unsecured, interest free and with no fixed terms of repayment. The Company entered friendly loan agreements with suppliers, customers and developers to assist them to procure project loans.

PLANT AND EQUIPMENT

PLANT AND EQUIPMENT	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	11. PLANT AND EQUIPMENT September 30, December 31, 2015 2014 Plant and machinery $ 5,573,254 $ 5,507,571 Structure and leasehold improvements 62,579,026 51,650,906 Mature seeds and herbage cultivation 13,769,650 10,794,289 Furniture and equipment 653,406 629,055 Motor vehicles 765,858 765,858 83,341,194 69,347,679 Less: Accumulated depreciation (7,139,724) (4,994,704) Net carrying amount $ 76,201,470 $ 64,352,975 Depreciation expense was $ 538,147 636,774 2,145,020 1,768,047

CONSTRUCTION IN PROGRESS

CONSTRUCTION IN PROGRESS	9 Months Ended
	Sep. 30, 2015
Construction In Progress [Abstract]
Construction in Progress Disclosure [Text Block]	12. CONSTRUCTION IN PROGRESS September 30, December 31, 2015 2014 Construction in progress - Office, warehouse and organic fertilizer plant in HSA $ 31,511,246 $ 20,205,123 - Oven room, road for production of dried flowers 47,163 539,304 - Organic fertilizer and bread grass production plant and office building 11,111,744 12,325,685 - Rangeland for beef cattle and office building 47,305,178 35,074,556 - Fish pond 3,105,243 975,609 $ 93,080,574 $ 69,120,277

LAND USE RIGHTS

LAND USE RIGHTS	9 Months Ended
	Sep. 30, 2015
Land Use Rights [Abstract]
Land Use Rights Disclosure [Text Block]	LAND USE RIGHTS Private ownership of agricultural land is not permitted in the P.R.C. Instead, the Company has leased seven lots of land. The cost of the first lot of land use rights acquired in 2007 in Guangdong Province, the P.R.C. was $ 6,408,289 180.23 2067 764,128 31.84 2068 12,040,571 79.48 2037 35,405,750 287.21 2071 528,240 21.09 2051 489,904 6.27 2023 4,453,665 33.28 2044 September 30, December 31, 2015 2014 Cost $ 67,145,859 $ 69,428,143 Less: Accumulated amortization (7,180,480) (6,105,941) Net carrying amount $ 59,965,379 $ 63,322,202 Expiry date Description Amount Balance 1.1.2014 $ 65,192,615 Additions 2014 2044 Zhongshan City, Guangdong Province, the P.R.C. 4,453,665 Exchange difference (218,137) Balance 12.31.2014 69,428,143 Exchange difference (2,282,284) Balance 9.30.2015 $ 67,145,859 Land use rights are amortized on the straight-line basis over their respective lease periods. The lease period of agriculture land is 30 60 276,988 395,633 1,074,539 1,155,667

GOODWILL

GOODWILL	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill Disclosure [Text Block]	14. GOODWILL Goodwill represents the fair value of the assets acquired the acquisitions over the cost of the assets acquired. It is stated at cost less accumulated impairment losses. Management tests goodwill for impairment on an annual basis or when impairment indicators arise. In these instances, the Company recognizes an impairment loss when it is probable that the estimated cash flows are less than the carrying value of the assets. To date, no such impairment loss has been recorded. September 30, December 31, 2015 2014 Goodwill from acquisition $ 724,940 $ 724,940 Less: Accumulated impairment losses - - Net carrying amount $ 724,940 $ 724,940

PROPRIETARY TECHNOLOGIES

PROPRIETARY TECHNOLOGIES	9 Months Ended
	Sep. 30, 2015
Proprietary Technologies [Abstract]
Proprietary Technologies Disclosure [Text Block]	PROPRIETARY TECHNOLOGIES By an agreement dated November 12, 2008, TRW acquired an enzyme technology master license, registered under a Chinese patent, for the manufacturing of livestock feed and bioorganic fertilizer and its related labels for $ 8,000,000 1,500,000 2,270,968 50 2,119,075 20 September 30, December 31, 2015 2014 Cost $ 13,814,353 $ 13,886,098 Less: Accumulated amortization (2,844,687) (2,405,800) Net carrying amount $ 10,969,666 $ 11,480,298 Amortization of proprietary technologies was $ 141,438 166,775 438,887 463,600

LONG TERM INVESTMENT

LONG TERM INVESTMENT	9 Months Ended
	Sep. 30, 2015
Long-term Investments [Abstract]
Investment Holdings [Text Block]	16. LONG TERM INVESTMENT September 30, December 31, 2015 2014 Investment in Huangyuan County Rural Credit Union $ 786,040 $ 817,127 Less: Accumulated impairment losses - - $ 786,040 $ 817,127

TEMPORARY DEPOSITS PAID TO ENTI

TEMPORARY DEPOSITS PAID TO ENTITIES FOR EQUITY INVESTMENTS IN FUTURE SINO JOINT VENTURE COMPANIES	9 Months Ended
	Sep. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments and Joint Ventures Disclosure [Text Block]	17. TEMPORARY DEPOSITS PAID TO ENTITIES FOR EQUITY INVESTMENTS IN FUTURE SINO JOINT VENTURE COMPANIES Intended unincorporated Projects September 30, December 31, investee Engaged 2015 2014 A Trade center * $ 4,086,941 $ 4,086,941 A Seafood center * 1,032,914 1,032,914 B Fish Farm 2 GaoQiqiang Aquaculture * 6,000,000 6,000,000 C Prawn farm 1 * 14,554,578 14,554,578 D Prawn farm 2 * 9,877,218 9,877,218 E Cattle farm 2 * 5,558,057 5,558,057 $ 41,109,708 $ 41,109,708 The Company made temporary deposits paid to entities for equity investments in future Sino Joint Venture companies (“SJVCs”) engaged in projects development of trade and seafood centers, fish, prawns and cattle farms. Such temporary deposits represented as deposits of the respective consideration required for the purchase of equity stakes of respective future SJVCs. The amounts were classified as temporary because legal procedures of formation of SJVCs have not yet been completed. As of September 30, 2015, the percentages of equity stakes of A (trade and seafood centers), B ( fish farm 2 GaoQiqiang Aquaculture Farm ), C (prawn farm 1), D (pawn farm 2) and E (cattle farm 2) are 31 23 56 29 35 The above amounts were subject to conversion to an additional equity investment in the investees upon the completion of legal procedures of formation of SJVCs.

VARIABLE INTEREST ENTITY

VARIABLE INTEREST ENTITY	9 Months Ended
	Sep. 30, 2015
Variable Interest Entity [Abstract]
Variable Interest Entity Disclosure [Text Block]	VARIABLE INTEREST ENTITY On September 28, 2009, APWAM acquired the PMH’s 45 SJAP 2,251,359 Continuous assessment of the VIE relationship with SJAP The Company may also have a controlling financial interest in an entity through an arrangement that does not involve voting interests, such as a VIE. The Company evaluates entities deemed to be VIE’s using a risk and reward model to determine whether to consolidate. A VIE is an entity (1) that has total equity at risk that is not sufficient to finance its activities without additional subordinated financial support from other entities, (2) where the group of equity holders does not have the power to direct the activities of the entity that most significantly impact the entity’s economic performance, or the obligation to absorb the entity’s expected losses or the right to receive the entity’s expected residual returns, or both, or (3) where the voting rights of some investors are not proportional to their obligations to absorb the expected losses of the entity, their rights to receive the expected residual returns of the entity, or both, and substantially all of the entity’s activities either involve or are conducted on behalf of an investor that has disproportionately fewer voting rights. The Company also quantitatively and qualitatively examined if SJAP is considered a VIE. Qualitative analyses considered the extent to which the nature of its variable interest exposed the Company to losses. For quantitative analyses, the Company also used internal cash flow models to determine if SJAP was a VIE and, if so, whether the Company was the primary beneficiary. The projection of these cash flows and probabilities thereof requires significant managerial judgment because of the inherent limitations that relate to the use of historical data for the projection of future events. On September 30, 2015, the Company evaluated the above VIE testing results and concluded that the Company is the primary beneficiary of SJAP’s expected losses or residual returns and that SJAP qualifies as a VIE of the Company. As result, the Company has consolidated SJAP as a VIE. The reasons for the changes are as follows: • Originally, the board of directors of SJAP consisted of 7 members; 3 appointees from Qinghai Sanjiang (one stockholder), 1 from Garwor (one stockholder), and 3 from the Company, such that the Company did not have majority interest represented on the board of directors of SJAP. • On May 7, 2010, Qinghai Sanjiang sold and transferred its equity interest in SJAP to Garwor. The State Administration for Industry and Commerce of Xining City Government of the P.R.C. approved the sale and transfer. Consequently Garwor and the Company agreed that the new board of directors of SJAP would consist of 3 members; 1 appointee from Garwor and 2 appointees from the Company, such that the Company now had a majority interest in the board of directors of SJAP. Also, and in accordance with the Company’s Sino Joint Venture Agreement, the Company’s management appointed the chief financial officer of SJAP. As a result, the financial statements of SJAP were included in the consolidated financial statements of the Company. Continuous assessment of the VIE relationship with QZH The Company may also have a controlling financial interest in an entity through an arrangement that does not involve voting interests, such as a VIE. The Company evaluates entities deemed to be VIE’s using a risk and reward model to determine whether to consolidate. A VIE is an entity (1) that has total equity at risk that is not sufficient to finance its activities without additional subordinated financial support from other entities, (2) where the group of equity holders does not have the power to direct the activities of the entity that most significantly impact the entity’s economic performance, or the obligation to absorb the entity’s expected losses or the right to receive the entity’s expected residual returns, or both, or (3) where the voting rights of some investors are not proportional to their obligations to absorb the expected losses of the entity, their rights to receive the expected residual returns of the entity, or both, and substantially all of the entity’s activities either involve or are conducted on behalf of an investor that has disproportionately fewer voting rights. The Company also quantitatively and qualitatively examined if QZH is considered a VIE. Qualitative analyses considered the extent to which the nature of its variable interest exposed the Company to losses. For quantitative analyses, the Company also used internal cash flow models to determine if QZH was a VIE and, if so, whether the Company was the primary beneficiary. The projection of these cash flows and probabilities thereof requires significant managerial judgment because of the inherent limitations that relate to the use of historical data for the projection of future events. On September 30, 2015, the Company evaluated the above VIE testing results and concluded that the Company is the primary beneficiary of QZH’s expected losses or residual returns and that QZH qualifies as a VIE of the Company. As result, the Company has consolidated QZH as a VIE. SJAP is sole stockholder of QZH and SJAP appointed sole director of QZH. Consequently, the Company indirectly control directorship of QZH, such that the Company now had a majority interest in the directorship of QZH. Also, and in accordance with the Company’s Sino Joint Venture Agreement, the Company’s management appointed the chief financial officer of QZH. As a result, the financial statements of QZH were included in the consolidated financial statements of the Company.

CONSTRUCTION CONTRACT

CONSTRUCTION CONTRACT	9 Months Ended
	Sep. 30, 2015
Contractors [Abstract]
Long-term Contracts or Programs Disclosure [Text Block]	19 . CONSTRUCTION CONTRACT Costs and estimated earnings in excess of billings on uncompleted contracts September 30, December 31, 2015 2014 Costs $ 6,487,032 $ - Estimated earnings 10,995,534 - Less: Billings (16,175,681) - Costs and estimated earnings in excess of billings on uncompleted contracts $ 1,306,885 $ - (ii) Billings in excess of costs and estimated earnings on uncompleted contracts September 30, December 31, 2015 2014 Billings $ 146,651,242 $ 102,199,674 Less: Costs (80,630,325) (46,648,989) Estimated earnings (62,146,437) (47,490,105) Billing in excess of costs and estimated earnings on uncompleted contracts $ 3,874,480 $ 8,060,580 (iii) Overall September 30, December 31, 2015 2014 Billings $ 162,826,923 $ 102,199,674 Less: Costs (87,117,357) (46,648,989) Estimated earnings (73,141,971) (47,490,105) Billing in excess of costs and estimated earnings on uncompleted contracts $ 2,567,595 $ 8,060,580

SERIES F SHARES MANDATORY REDEM

SERIES F SHARES MANDATORY REDEMPTION PAYABLE	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Preferred Stock [Text Block]	20. SERIES F SHARES MANDATORY REDEMPTION PAYABLE On August 13, 2014, the Company filed a Certificate of the Designations, Powers, Preferences and Rights of the Series F Non-Convertible Preferred Stock (the “ Certificate

OTHER PAYABLES

OTHER PAYABLES	9 Months Ended
	Sep. 30, 2015
Other Liabilities Disclosure [Abstract]
Other Liabilities Disclosure [Text Block]	21. OTHER PAYABLES September 30, December 31, 2015 2014 Due to third parties $ 2,631,796 $ 8,176,469 Due to debts loan 4,797,332 - Promissory notes issued to third parties 3,100,000 1,100,000 Due to local government 2,327,464 2,419,513 $ 12,856,592 $ 11,695,982 Less: Amount classified as non-current liabilities Due to debts loan (4,797,332) - Amount classified as current liabilities $ 8,059,260 $ 11,695,982 Due to third parties are unsecured, interest free and have no fixed terms of repayment. The Company issued 753,304 6.96 8.91 4,797,332

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Short-term Debt [Text Block]	22. BORROWINGS There are no provisions in the Company’s bank borrowings and long term debts that would accelerate repayment of debt as a result of a change in credit ratings or a material adverse change in the Company’s business. Short term bank loans September 30, December 31, Name of lender Interest rate Term 2015 2014 Agricultural Development Bank of China 6.4 % January 3, 2014 - December 17, 2018 $ 273,876 ‸* $ 325,092 ‸* Huangyuan County Branch, Agricultural Development Bank of China 6.18 % October 21, 2014 - October 20, 2015 - ‸* 4,085,635 ‸* Huangyuan County Branch, Xining City, Qinghai Province, the P.R.C. $ 273,876 $ 4,410,727 Long term debts September 30, December 31, Name of lender Interest rate Term 2015 2014 GanGuo Village Committee 12.22 % June 2012 - June 2017 $ 151,447 $ 179,768 Bo Huang Town Huangyuan County, Xining City, Qinghai Province, the P.R.C. Agricultural Development Bank of China 6.4 % January 3, 2014 - December 17, 2018 2,065,186 ‸*# 2,451,381 ‸*# Huangyuan County Branch, Xining City, Qinghai Province, the P.R.C. Less: The current portion reclassified as short term debts (273,876) (325,092) $ 1,942,757 $ 2,306,057 The above note agreements contained regular provisions requiring timely repayment of principals and accrued interests, payment of default interest in the event of default, and without specific financial covenants. Management of the Company believes the Company is in material compliance with the terms of the loan agreements. ‸ personal and corporate guaranteed by third parties. * secured by land use rights with net carrying amount of $ 471,048 499,856 # repayable $ 273,876 650,184 650,184 490,942

BONDS PAYABLE

BONDS PAYABLE	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	23. BONDS PAYABLE On July 1, 2013 , the Company offered a maximum of $ 21,000,000 Units 840 25,000 September 30, 2013 5 2 Issue size: $ 16,800,000 Number of units offered: 840 Number of units issued: 69 Principal value per unit: $ 25,000 Net payable value /bond: $ 20,000 Discounted value/bond: $ 5,000 Maturity date: 2 September 30, 2015 Participating interest: 5 Effective yield: 11.80 September 30, December 31, 2015 2014 Bonds payable $ 1,725,000 $ 1,725,000 The Company calculated professional service compensation of $ 400,000 200,000 100,000 100,000 6 The Company calculated professional service compensation of $ 400,000 0 50,000 100,000 150,000 0

NEGOTIABLE PROMISSORY NOTES

NEGOTIABLE PROMISSORY NOTES	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Promissory Notes Disclosure [Text Block]	24. NEGOTIABLE PROMISSORY NOTES 3,450,000 company acted as guarantor for repayment. September 30, December 31, 2015 2014 Negotiable promissory notes $ 3,450,000 $ - Issuer: Tri-way Industries Limited ("TRW") Principal amount: $ 3,450,000 Interest rate 2.50 Default interest rate 15 Interest payment Accrued interest on the principal amount shall be paid by cash in arrears on each interest payment date Issue date: August 29, 2015 Repayment date: Conversion option: Notes holders can exercise at any time from and including the day falling 60 calendar days from the date of the notes, upon the note holders giving not less than 5 business day prior written notice to TRW and the Company., the principal amount shall be converted to shares of the Company. The TRW may at their own discretion choose to settle such conversion option with newly issue shares or existing shares, at their sole discretion. In the event a dividend, share split or consolidation or spin-off (each a Corporate Event") from the Company, the conversion price shall be adjusted to provide the same economic value to the notes holders as if such Corporate Event did not occur. Security: Corporate guarantee by the Company

CONVERTIBLE NOTE PAYABLES

CONVERTIBLE NOTE PAYABLES	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Convertible Note Payable Disclosure [Text Block]	25. CONVERTIBLE NOTE PAYABLES On August 29, 2014, the Company completed the closing of a private placement financing transaction with an accredited investor, which purchased a 10.5 Note 33,300,000 11,632,450 25 Interest on the note shall accrue on the outstanding principal balance of this Note from August 29, 2014. Interest shall be payable quarterly on the last day of each of March, June, September and December commencing September 30, 2014 provided, however, that note holder may elect to require the Company to issue to the note holder a promissory note in lieu of cash in satisfaction of any interest due and payable at such time. Any interest payment note shall be subject to the same terms as the note. The note has a maturity date of February 28, 2020. The note is convertible, at the discretion of the note holder, into shares of the Company’s common stock (i) at any time following an Event of Default, or (ii) for a period of thirty (30) calendar days following October 31, 2015 and each anniversary thereof, at an initial conversion price per share of $ 1.00 September 30, December 31, 2015 2014 10.50% convertible note of maturity date February 28, 2020 $ 35,468,110 $ 15,803,928 The Company calculated the fair value of the convertible note and the beneficial conversion feature utilizing the Discounted Cash Flows model at the date of the issuance of convertible note. The relative fair values were allocated to the liability and equity components of the debt. Accordingly, a discount was created on the debt and this discount will be amortized to interest expense over the life of the debt. Debt premium of $ 378,788 18,758 838,832 18,758 As of December 31, 2014, there was $ 15,509,933 293,995 33,333,333 2,135,777 The above note agreement contained regular provisions requiring timely repayment of principals and accrued interests, payment of default interest in the event of default, default and optional conversion and without specific financial covenants. Management of the Company believes the Company is in material compliance with the terms of the convertible note agreement. The Company calculated professional service compensation of $ 1,500,000 375,000 0 1,125,000 0 375,000 was to be amortized over 3 months beginning on October 1, 2015.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	26. SHAREHOLDERS’ EQUITY The Group’s share capital as of September 30, 2015 and December 31, 2014 shown on the consolidated balance sheet represents the aggregate nominal value of the share capital of the Company as of that date. On March 22, 2010, the Company designated 100 0.001 100 1 100 The Series A preferred stock: (i) does not pay a dividend; (ii) votes together with the shares of Common Stock of the Corporation as a single class and, regardless of the number of shares of Series A Preferred Stock outstanding and as long as at least one of such shares of Series A Preferred Stock is outstanding, shall represent eighty percent (80%) of all votes entitled to be voted at any annual or special meeting of shareholders of the Corporation or action by written consent of shareholders. Each outstanding share of the Series A Preferred Stock shall represent its proportionate share of the 80% (ii) ranks senior to common stockholders, holders of Series B convertible preferred stockholders and any other stockholders on liquidation. The Company has designated 100 100 The Series B convertible preferred stock: On March 22, 2010, the Company designated 7,000,000 0.001 7,000,000 7,000,000 9.90 3,000,000 3,000,000 one-for-one basis 3,000,000 3,000,000 3,000,000 3,000,000 9.9 0.001 7,000,000 707,070 There were 0 7,000,000 The Series F Non-Convertible Preferred Stock: (i) is not redeemable subject to (iv); (ii) except for (iv), with respect to dividend rights, rights on liquidation, winding up and dissolution, rank junior and subordinate to ( a) all classes of Common Stock,(b) all other classes of Preferred Stock and (c) any class or series of capital securities of the Company. (iii) shall not entitled to receive any further dividend; and (iv) on May 30, 2014, the holders of shares of Series F Non-Convertible Preferred Stock with coupon shall be entitled to a coupon payment directly from the Company at the redemption rate of $3.40 per share. Upon redemption, the Holder shall no longer own any shares of Series F with coupon that have been redeemed, and all such redeemed shares shall disappear and no longer exist on the books and records of the Company; redeemed shares of Series F which no longer exist upon redemption shall thereafter be counted toward the authorized but unissued “blank check” preferred stock of the Company. On August 22, 2012, the Company’s Board of Directors declared that the Company’s stockholders were entitled to receive one share of restricted Series F Non-convertible Preferred Stock for every 100 3.40 3,124,737 As a result, total issued and outstanding of Series F Non-Convertible Preferred Stock as of September 30, 2015 and December 31, 2014 are 0 100 7,000,100 Common Stock: On November 10, 2014, the Company approved an amendment to the Corporation’s Articles of Incorporation to effectuate a reverse stock split (the “Reverse Split”) of the Corporation’s common stock, par value $ 0.001 9.9 for 1 17,171,716 22,727,272 During the year ended December 31. 2014, the Company issued (i) 2,734,625 13,006,373 3.96 10.40 270,586 1,318,947 130,568 4.26 555,827 400,008 3.96 7.43 2,763,618 3.96 9.90 1,681 9.49 15,951 During the three months ended September 30, 2015, the Company issued 280,000 12.50 3,500,000 514 10.97 0 33,693 During the nine months ended September 30, 2015, the Company executed several agreements with third parties to raise debts loan by issuance of the Company’s common stock. The Company issued (i) 753,304 6.96 8.91 4,797,332 280,000 12.50 3,500,000 153,392 11.13 75,002 14.20 47,787 15.20 726,315 7,000,000 707,070 514 10.97 0 275,086 The Company has 19,178,757 17,162,716

OBLIGATION UNDER OPERATING LEAS

OBLIGATION UNDER OPERATING LEASES	9 Months Ended
	Sep. 30, 2015
Leases [Abstract]
Leases of Lessee Disclosure [Text Block]	27. OBLIGATION UNDER OPERATING LEASES The Company leases (i) 2,178 634 March 31, 2017 5,081 12,733 July 8, 2016 1,555 163 May 1, 2016 Lease expense was $ 40,591 40,591 121,773 118,709 Year ending December 31, 2015 $ 40,591 Thereafter 86,561 $ 127,152

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	9 Months Ended
	Sep. 30, 2015
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	28. STOCK BASED COMPENSATION On April 25, 2014, the Company issued employees a total of 130,567 4.26 4.26 On June 16, 2014, the Company issued professionals a total of 117,248 3.96 3.96 On September 16, 2014, the Company issued professionals a total of 202,020 7.43 7.43 On December 15, 2014, the Company issued professionals a total of 80,739 9.90 9.90 On May 6, 2015, the Company issued directors and employees a total of 47,787 15.20 15.20 The Company calculated stock based compensation of $ 4,246,495 133,744 The Company recognized $ 1,123,030 288,469 2,883,096 355,341 1,107,272 562,500 544,772

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Legal Matters and Contingencies [Text Block]	29. CONTINGENCIES As of September 30, 2015 and December 31, 2014, the Company did not have any pending claims, charges, or litigation that it expects would have a material adverse effect on its consolidated balance sheets, consolidated statements of income and other comprehensive income or consolidated statements of cash flows.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions [Text Block]	30. RELATED PARTY TRANSACTIONS In addition to the transactions and balances as disclosed elsewhere in these consolidated financial statements, during the nine months ended September 30, 2015 and 2014, the Company had the following significant related party transactions:- Name of related party Nature of transactions Mr. Solomon Yip Kun Lee, Chairman Included in due to a director, due to Mr. Solomon Yip Kun Lee is $ 692,906 1,172,059

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	31. EARNINGS PER SHARE Basic earnings per share is computed by dividing net income attributable to common shareholders by the weighted average number of common shares outstanding during the year. Diluted earnings per share reflects the potential dilution of securities by including other potential common stock, including convertible preferred stock, stock options and warrants, in the weighted average number of common shares outstanding for the year, if dilutive. Three Three months months ended ended September 30, 2015 September 30, 2014 BASIC Numerator for basic earnings per share attributable to the Company’s common stockholders: Net income used in computing basic earnings per share $ 21,522,100 $ 24,501,862 Basic earnings per share $ 1.14 $ 1.49 Basic weighted average shares outstanding 18,822,876 16,469,314 Three Three months months ended ended September 30, 2015 September 30, 2014 DILUTED Numerator for basic earnings per share attributable to the Company’s common stockholders: Net income used in computing basic earnings per share $ 21,522,100 $ 24,501,862 Add back interest on convertible notes - - Net income used in computing diluted earnings per share $ 21,522,100 $ 24,501,862 Diluted earnings per share $ 1.14 $ 1.43 Basic weighted average shares outstanding 18,822,876 16,469,314 Add: weight average of common stock converted from Series B Convertible preferred shares outstanding - 707,070 Diluted weighted average shares outstanding 18,822,876 17,176,384 Nine Nine months months ended ended September 30, 2015 September 30, 2014 BASIC Numerator for basic earnings per share attributable to the Company’s common stockholders: Net income used in computing basic earnings per share $ 54,587,143 $ 68,376,819 Basic earnings per share $ 3.02 $ 4.42 Basic weighted average shares outstanding 18,089,629 15,465,642 Nine Nine months months ended ended September 30, 2015 September 30, 2014 DILUTED Numerator for basic earnings per share attributable to the Company’s common stockholders: Net income used in computing basic earnings per share $ 54,587,143 $ 68,376,819 Add back interest on convertible notes - - Net income used in computing diluted earnings per share $ 54,587,143 $ 68,376,819 Diluted earnings per share $ 3.02 $ 4.23 Basic weighted average shares outstanding 18,089,629 15,465,642 Add: weight average of common stock converted from Series B Convertible preferred shares outstanding - 707,070 Diluted weighted average shares outstanding 18,089,629 16,172,712 For the three months ended September 30, 2015 and 2014, full dilution effect of convertible note of $ 597,813 6,982,667 For the nine months ended September 30, 2015 and 2014, full dilution effect of convertible note of $ 35,468,110 6,982,667

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	32. SUBSEQUENT EVENTS The Company obtained banking facilities from Agriculture Development Bank of China to the extent of $14,151,000.

SUMMARY OF SIGNIFICANT ACCOUN38

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Fiscal Period, Policy [Policy Text Block]	2.1 FISCAL YEAR The Company has adopted December 31 as its fiscal year end.
Reporting Entity Policy [Policy Text Block]	2.2 REPORTING ENTITIES Place of incorporation Percentage of interest Principal activities Capital Award Inc. (“CA”) Belize 100% (12.31.2014: 100%) directly Fishery development and holder of A-Power Technology master license. Capital Stage Inc. (“CS”) Belize 100% (12.31.2014: 100%) indirectly Dormant Capital Hero Inc. (“CH”) Belize 100% (12.31.2014: 100%) indirectly Dormant Sino Agro Food Sweden AB (“SAFS”) Sweden 100% (12.31.2014: 100%) directly Dormant Tri-way Industries Limited (“TRW”) Hong Kong, P.R.C. 100% (12.31.2014: 100%) directly Investment holding, holder of enzyme technology master license for manufacturing of livestock feed and bio-organic fertilizer and has not commenced its planned business of fish farm operations. Macau Eiji Company Limited (“MEIJI”) Macau, P.R.C. 100% (12.31.2014: 100%) directly Investment holding, cattle farm development, beef cattle and beef trading A Power Agro Agriculture Development (Macau) Limited (“APWAM”) Macau, P.R.C. 100% (12.31.2014: 100%) directly Investment holding Jiang Men City Heng Sheng Tai Agriculture Development Co. Ltd (“JHST”) P.R.C. 75% (12.31.2014: 75%) indirectly HylocereusUndatus Plantation (“HU Plantation”). Jiang Men City A Power Fishery Development Co., Limited (“JFD”) P.R.C. 75% (12.31.2014: 75%) indirectly Fish cultivation Jiang Men City Hang Mei Cattle Farm Development Co., Limited (“JHMC”) P.R.C. 75% (12.31.2014: 75%) indirectly Beef cattle cultivation Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) P.R.C. 76% (12.31.2014: 76%) indirectly Manufacturing of organic fertilizer, livestock feed, and beef cattle and sheep cultivation, and plantation of crops and pastures Name of variable interest entity Place of incorporation Percentage of interest Principal activities Qinghai Sanjiang A Power Agriculture Co., Ltd (“SJAP”) P.R.C. 45% (12.31.2014: 45%) indirectly Manufacturing of organic fertilizer, livestock feed, and beef cattle and plantation of crops and pastures Qinghai Zhong He Meat Products Co., Ltd (“QZH”) P.R.C. 100% (12.31.2014:100%) indirectly Cattle slaughter
Basis of Accounting, Policy [Policy Text Block]	2.3 BASIS OF PRESENTATION The consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“ US GAAP Reverse stock split and new conversion rate of Series B preferred stock to share of common stock on December 16, 2014, the Company implemented a 9.9-for-1 reverse stock split. On December 17, 2014, the Company implemented new conversion rate of 9.9 for 1 share of common stock. All share information contained within this report, including consolidated balance sheets, consolidated statements of income and other comprehensive income, and footnotes have been retroactively adjusted for the effects of reverse stock split and new conversion rate of Series B preferred stock to share of common stock.
Consolidation, Policy [Policy Text Block]	2.4 BASIS OF CONSOLIDATION The consolidated financial statements include the financial statements of the Company, its subsidiaries CA, CS, CH, TRW, MEIJI, JHST, JFD, JHMC, HSA, APWAM, SAFS and its variable interest entity SJAP and QZH. All material inter-company transactions and balances have been eliminated in consolidation. SIAF, CA, CS, CH, TRW, MEIJI, JHST, JFD, JHMC, HSA, APWAM, SAFS, SJAP and QZH are hereafter referred to as (the “Company”).
Business Combinations Policy [Policy Text Block]	2.5 BUSINESS COMBINATION The Company adopted the accounting pronouncements relating to business combination (primarily contained in ASC Topic 805 “Business Combinations”), including assets acquired and liabilities assumed on arising from contingencies. These pronouncements established principles and requirement for how the acquirer of a business recognizes and measures in its financial statements the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquisition as well as provides guidance for recognizing and measuring the goodwill acquired in the business combination and determines what information to disclose to enable users of the financial statements to evaluate the nature and financial effects of the business combination. In addition, these pronouncements eliminate the distinction between contractual and non-contractual contingencies, including the initial recognition and measurement criteria and require an acquirer to develop a systematic and rational basis for subsequently measuring and accounting for acquired contingencies depending on their nature. The Company’s adoption of these pronouncements will have an impact on the manner in which it accounts for any future acquisitions.
Consolidation Subsidiaries Or Other Investments Consolidated Entities Policy [Policy Text Block]	2.6 NON - CONTROLLING INTEREST IN CONSOLIDATED FINANCIAL STATEMENTS The Company adopted the accounting pronouncement on non-controlling interests in consolidated financial statements, which establishes accounting and reporting standards for the non-controlling interest in a subsidiary and for the deconsolidation of a subsidiary. This guidance is primarily contained in ASC Topic “Consolidation.” It clarifies that a non-controlling interest in a subsidiary is an ownership interest in the consolidated financial statements. The adoption of this standard has not had material impact on the Company’s consolidated financial statements.
Use of Estimates, Policy [Policy Text Block]	2.7 USE OF ESTIMATES The preparation of consolidated financial statements in conformity with US GAAP requires management to make assumptions and estimates that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods covered thereby. Actual results could differ from these estimates. Judgments and estimates of uncertainties are required in applying the Company’s accounting policies in certain areas. The following are some of the areas requiring significant judgments and estimates: determinations of the useful lives of assets, estimates of allowances for doubtful accounts, cash flow and valuation assumptions in performing asset impairment tests of long-lived assets, estimates of the realization of deferred tax assets and inventory reserves.
Revenue Recognition, Policy [Policy Text Block]	2.8 REVENUE RECOGNITION The Company’s revenue recognition policies are in compliance with ASC 605. Sales revenue is recognized when all of the following have occurred: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered, (iii) the price is fixed or determinable, and (iv) the ability to collect is reasonably assured. These criteria are generally satisfied at the time of shipment when risk of loss and title passes to the customer. Government grants are recognized when (i) the Company has substantially accomplished what must be done pursuant to the terms of the grant that are established by the local government; and (ii) the Company receives notification from the local government that the Company has satisfied all of the requirements to receive the government grants; and (iii) the amounts are received. Multiple-Element Arrangements To qualify as a separate unit of accounting under ASC 605-25 “ Multiple Element Arrangements Revenues from the Company’s consulting and services under development contracts are performed under fixed-price contracts. Revenues under long-term contracts are accounted for under the percentage-of-completion method of accounting in accordance with the Financial Accounting Standards Board (“ FASB ASC Revenue Recognition The percentage of completion method requires the ability to estimate several factors, including the ability of the customer to meet its obligations under the contract, including the payment of amounts when due. If the Company determines that collectability is not assured, the Company will defer revenue recognition and use methods of accounting for the contract such as the completed contract method until such time as the Company determines that collectability is reasonably assured or through the completion of the project. For fixed-price contracts, the Company uses the ratio of costs incurred to date on the contract to management’s estimate of the contract’s total costs, to determine the percentage of completion on each contract. This method is used as management considers expended costs to be the best available measure of progression of these contracts. Contract costs include all direct material, subcontract and labor costs and those indirect costs related to contract performance, such as supplies, tool repairs and depreciation. The Company accounts for maintenance and repair services under the guidance of ASC 605 as the services provided relate to construction work. Contract costs incurred to date and expected total contract costs are continuously monitored during the term of the contract. Changes in job performance, job conditions, and estimated profitability arising from contract penalty, change orders and final contract settlements may result in revisions to the estimated profit ability during the contract. These changes, which include contracts with estimated costs in excess of estimated revenues, are recognized as contract costs in the period in which the revisions are determined. Profit incentives are included in revenues when their realization is reasonably assured. At the point the Company anticipates a loss on a contract, the Company estimates the ultimate loss through completion and recognizes that loss in the period in which the loss was identified. The Company does not provide warranties to customers on a basis customary to the industry, however, customers can claim warranty directly from product manufacturers for defects in equipment or products. Historically, the Company has experienced no warranty claims. The Company provides various management services to its customers in the P.R.C. based on a negotiated fixed-price contract. The clients usually pay the fees when the services contract is signed and services are rendered. The Company recognizes these services-based revenues from contracts when (i) management services are rendered; (ii) clients recognize the completion of services; and (iii) collectability is reasonably assured. Fees received in advance are recorded as deferred revenue under current liabilities.
Cost of Sales, Policy [Policy Text Block]	2.9 COST OF GOODS SOLD AND COST OF SERVICES Cost of goods sold consists primarily of direct purchase cost of merchandise goods, and related levies. Cost of services consist primarily direct cost and indirect cost incurred to date for development contracts and provision for anticipated losses for development contracts.
Shipping and Handling Cost, Policy [Policy Text Block]	2.10 SHIPPING AND HANDLING Shipping and handling costs related to cost of goods sold are included in general and administrative expenses, which totaled $ 1,260 1,673 9,952 13,490 September 30, 2015
Advertising Costs, Policy [Policy Text Block]	2.11 ADVERTISING Advertising costs are included in general and administrative expenses, which totaled $ 712,614 708,049 1,421,458 1,661,103
Research and Development Expense, Policy [Policy Text Block]	2.12 RESEARCH AND DEVELOPMENT EXPENSES Research and development expenses are included in general and administrative expenses, which totaled $ 549,020 0 549,020 0
Foreign Currency Transactions and Translations Policy [Policy Text Block]	2.13 FOREIGN CURRENCY TRANSLATION AND OTHER COMPREHENSIVE INCOME The reporting currency of the Company is the U.S. dollars. The functional currency of the Company is the Chinese Renminbi (RMB). For those entities whose functional currency is other than the U.S. dollars, all assets and liabilities are translated into U.S. dollars at the exchange rate on the balance sheet date; shareholders’ equity is translated at historical rates and items in the statements of income and of cash flows are translated at the average rate for the period. Because cash flows are translated based on the average translation rate, amounts related to assets and liabilities reported in the statements of cash flows will not necessarily agree with changes in the corresponding balances in the balance sheets. Translation adjustments resulting from this process are included in accumulated other comprehensive income in the statements of shareholders’ equity. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the statements of income and comprehensive income, as incurred. Accumulated other comprehensive income in the consolidated statement of shareholders’ equity amounted to $ 3,388,103 6,452,816 6.36 6.15 6.11 6.15
Cash and Cash Equivalents, Policy [Policy Text Block]	2.14 CASH AND CASH EQUIVALENTS The Company considers all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. Cash and cash equivalents kept with financial institutions in the P.R.C. are not insured or otherwise protected. Should any of those institutions holding the Company’s cash become insolvent, or should the Company become unable to withdraw funds for any reason, the Company could lose the cash on deposit with that institution
Receivables, Policy [Policy Text Block]	2.15 ACCOUNTS RECEIVABLE The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. Reserves are recorded primarily on a specific identification basis. The standard credit period for most of the Company’s clients is three months. The collection period over 1 year is classified as long-term accounts receivable. Management evaluates the collectability of the receivables at least quarterly. Provision for doubtful accounts as of September 30, 2015 and December 31, 2014 are $ 0
Inventory, Policy [Policy Text Block]	2.16 INVENTORIES Inventories are valued at the lower of cost (determined on a weighted average basis) and net realizable value. Costs incurred in bringing each product to its location and conditions are accounted for as follows: (a) raw materials - purchase cost on a weighted average basis; (b) manufactured finished goods and work-in-progress - cost of direct materials and labor and a proportion of manufacturing overhead based on normal operation capacity but excluding borrowing costs; and (c) retail and wholesale merchandise finished goods - purchase cost on a weighted average basis. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs for completion and the estimated costs necessary to make the sale.
Property, Plant and Equipment, Policy [Policy Text Block]	PLANT AND EQUIPMENT Plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses. Such costs include the cost of replacing parts that are eligible for capitalization when the cost of replacing the parts is incurred. Similarly, when each major inspection is performed, its cost is recognized in the carrying amount of the plant and equipment as a replacement only if it is eligible for capitalization. The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year end. Plant and machinery 5 - 10 years Structure and leasehold improvements 10 - 20 years Mature seeds and herbage cultivation 20 years Furniture and equipment 2.5 - 10 years Motor vehicles 5 - 10 years An item of plant and equipment is removed from the accounts upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the item) is included in the consolidated statements of income in the period the item is disposed
Goodwill and Intangible Assets, Policy [Policy Text Block]	2.18 GOODWILL Goodwill is an asset representing the fair economic benefits arising from other assets acquired in a business combination that are not individually identified or separately recognized. Goodwill is tested for impairment on an annual basis at the end of the Company’s fiscal year, or when impairment indicators arise. The Company uses a fair-value-based approach to test for impairment at the level of each reporting unit. The Company directly acquired MEIJI, which is the holding company of JHST that operates the Hu Plantation. As a result of this acquisition, the Company recorded goodwill in the amount of $ 724,940
Investment, Policy [Policy Text Block]	2.19 LONG TERM INVESTMENT On October 29, 2014, the Company invested in Huangyuan County Rural Credit Union (“RCU”), Huangyuan County , Xining City, Qinghai Province, the P.R.C. RCU is engaged in the financing and crediting business to agricultural projects for local farmers. The Company has a 5% stake in RCU. The Company has no representative on the board of directors to oversee corporate operations. The Company accounts for its long term investment at cost.
Proprietary Technologies Policy [Policy Text Block]	2.20 PROPRIETARY TECHNOLOGIES A master license of stock feed manufacturing technology was acquired and the costs of acquisition are capitalized as proprietary technologies when technological feasibility has been established. Cost of acquisition of stock feed manufacturing technology master license is amortized using the straight-line method over its estimated life of 20 years An aromatic cattle-feeding formula was acquired and the costs of acquisition are capitalized as proprietary technologies when technological feasibility has been established. Cost of acquisition on aromatic cattle-feeding formula is amortized using the straight-line method over its estimated life of 25 years The cost of sleepy cods breeding technology license is capitalized as proprietary technologies when technological feasibility has been established. Cost of granting sleepy cods breeding technology license is amortized using the straight-line method over its estimated life of 25 years Bacterial cellulose technology license and related trade mark are capitalized as proprietary technologies when technological feasibility has been established. Cost of license and related trade mark is amortized using the straight-line method over its estimated life of 20 years The Company has determined that technological feasibility is established at the time a working model of products is completed. Proprietary technologies are intangible assets of finite lives. Management evaluates the recoverability of proprietary technologies on an annual basis at the end of the Company’s fiscal year, or when impairment indicators arise. As required by ASC Topic 350 “Intangible - Goodwill and Other”, the Company uses a fair-value-based approach to test for impairment.
Government Contractors, Contracts in Progress, Policy [Policy Text Block]	2.21 CONSTRUCTION IN PROGRESS Construction in progress represents direct costs of construction as well as acquisition and design fees incurred. Capitalization of these costs ceases and the construction in progress is transferred to property and equipment when substantially all the activities necessary to prepare the assets for their intended use are completed. No depreciation is provided until construction is completed and the asset is ready for its intended use.
Land Use Rights Policy [Policy Text Block]	2.22 LAND USE RIGHTS Land use rights represent acquisition of rights to agricultural land from farmers and are amortized on the straight-line basis over their respective lease periods. The lease period of agricultural land is in the range from 10 60
Corporate Joint Venture Policy [Policy Text Block]	2.23 CORPORATE JOINT VENTURE A corporation formed, owned, and operated by two or more businesses as a separate and discrete business or project (venture) for their mutual benefit is considered to be a corporate joint venture. Investee entities, in which the Company can exercise significant influence, but not control, are accounted for under the equity method of accounting. Under the equity method of accounting, the Company’s share of the earnings or losses of these companies is included in net income. A loss in value of an investment that is other than a temporary decline is recognized as a charge to operations. Evidence of a loss in value might include, but would not necessarily be limited to, the absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment.
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	2.24 VARIABLE INTEREST ENTITY A variable interest entity (“ VIE (a) equity-at-risk is not sufficient to support the entity’s activities; (b) as a group, the equity-at-risk holders cannot control the entity; or (c) the economics do not coincide with the voting interest. If a firm is the primary beneficiary of a VIE, the holdings must be disclosed on the balance sheet. The primary beneficiary is defined as the person or company with the majority of variable interests. A corporation formed, owned, and operated by two or more businesses (ventures) as a separate and discrete business or project (venture) for their mutual benefit is defined as a joint venture.
Treasury Stock Policy [Policy Text Block]	2.25 TREASURY STOCK Treasury stock means shares of a corporation’s own stock that have been issued and subsequently reacquired by the corporation. Converting outstanding shares to treasury shares does not reduce the number of shares issued but does reduce the number of shares outstanding. These shares are not eligible to receive dividends. Accounting for excesses and deficiencies on treasury stock transactions is governed by ASC 505-30-30. State laws and federal agencies closely regulate transactions involving a company’s own capital stock, so the purchase of outstanding shares must have a legitimate purpose. Some of the most common reasons for purchasing outstanding shares are as follows: (a) to meet additional stock needs for various reasons, including newly implemented stock option plans, stock for convertible bonds or convertible preferred stock, or a stock dividend. (b) to make more shares available for acquisitions of other entities. The cost method of accounting for treasury shares has been adopted by the Company. The purchase of outstanding shares and thus converting them into treasury shares is treated as a temporary reduction in shareholders’ equity in view of the expectation to reissue the shares instead of retiring them. When the Company reissues the treasury shares, the temporary account is eliminated. The cost of acquiring outstanding shares for converting into treasury shares is charged to a contra account, in this case a contra equity account that reduces the stockholder equity balance.
Income Tax, Policy [Policy Text Block]	2.26 INCOME TAXES The Company accounts for income taxes under the provisions of ASC Topic 740 “Accounting for Income Taxes.” Under ASC Topic 740, deferred tax assets and liabilities are determined based on the difference between the financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. The provision for income tax is based on the results for the year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences, and deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which deductible temporary differences can be utilized. Deferred income taxes are calculated at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the income statement, except when it related to items credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis. ASC Topic 740 also prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken, or for one expected to be taken, in a tax return. ASC Topic 740 also provides guidance related to, among other things, classification, accounting for interest and penalties associated with tax positions, and disclosure requirements. Any interest and penalties accrued related to unrecognized tax benefits will be recorded as tax expense.
Political and Business Risk Policy [Policy Text Block]	2.27 POLITICAL AND BUSINESS RISK The Company’s operations are carried out in the P.R.C. Accordingly, the political, economic and legal environment in the P.R.C. may influence the Company’s business, financial condition and results of operations by the general state of the P.R.C.’s economy. The Company’s operations in the P.R.C. are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	2.28 CONCENTRATION OF CREDIT RISK Cash includes cash at banks and demand deposits in accounts maintained with banks within the P.R.C. Total cash in these banks as of September 30, 2015 and December 31, 2014 amounted to $ 9,439,685 2,814,677 Three Three Nine Nine months months months months ended ended ended ended September September September September 30, 2015 30, 2014 30, 2015 30, 2014 Customer A 16.51 % 14.33 % 15.21 % 11.64 % Customer B - % 24.57 % 13.96 % 28.24 % Customer C 7.20 % 15.78 % 10.27 % 16.70 % Customer D 9.02 % 8.33 % 9.94 % - % Customer E 13.17 % 5.77 % 9.80 % 7.12 % Customer F 8.83 % - % - % 5.39 % 54.73 % 68.78 % 59.18 % 69.09 % Percentage of revenue Amount Customer A Fishery Development Division 15.21 % $ 50,329,220 Customer B Fishery Development and Corporate and Others Divisions 13.96 % $ 46,205,071 Customer C Organic Fertilizer and Bread Grass Division 10.27 % $ 33,990,991 Accounts receivable are derived from revenue earned from customers located primarily in the P.R.C. The Company performs ongoing credit evaluations of customers and has not experienced any material losses to date. The Company had 5 major customers whose accounts receivable balance individually represented the following percentages of the Company’s total accounts receivable: September 30, 2015 December 31, 2014 Customer A 13.73 % 10.23 % Customer B 11.97 % 13.51 % Customer C 8.39 % 21.21 % Customer D 7.49 % - % Customer E 6.72 % 9.68 % Customer F - % 7.12 % 48.30 % 61.75 % As of September 30, 2015, amounts due from customers A and B are $ 17,746,268 15,470,875
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	2.29 IMPAIRMENT OF LONG-LIVED ASSETS AND INTANGIBLE ASSETS In accordance with ASC Topic 360, “Property, Plant and Equipment,” long-lived assets to be held and used are analyzed for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The Company reviews the carrying amount of its long-lived assets, including intangibles, for impairment, during each reporting period. An asset is considered impaired when estimated future cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is considered not recoverable, the asset is adjusted to its fair value. Fair value is generally determined based on discounted future cash flow. As of September 30, 2015 and December 31, 2014, the Company determined no impairment losses were necessary.
Earnings Per Share, Policy [Policy Text Block]	2.30 EARNINGS PER SHARE As prescribed in ASC Topic 260 “ Earnings per Share, EPS ASC 260-10-55 requires that stock dividends or stock splits be accounted for retroactively if the stock dividends or stock splits occur during the year, or retroactively if the stock dividends or stock splits occur after the end of the period but before the release of the financial statements, by considering it outstanding of the entirety of each period presented. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the year. For the three months ended September 30, 2015 and 2014, basic earnings per share attributable to Sino Agro Food, Inc. and subsidiaries’ common stockholders amount to $ 1.14 1.49 1.14 1.43 For the nine months ended September 30, 2015 and 2014, basic earnings per share attributable to Sino Agro Food, Inc. and subsidiaries’ common stockholders amount to $ 3.02 4.42 3.02 4.23
Comprehensive Income, Policy [Policy Text Block]	2.31 ACCUMULATED OTHER COMPREHENSIVE INCOME ASC Topic 220 “ Comprehensive Income”
Postemployment Benefit Plans, Policy [Policy Text Block]	2.32 RETIREMENT BENEFIT COSTS P.R.C. state managed retirement benefit programs are defined contribution plans and the payments to the plans are charged as expenses when employees have rendered service entitling them to the contribution made by the employer.
Compensation Related Costs, Policy [Policy Text Block]	2.33 STOCK-BASED COMPENSATION The Company has adopted both ASC Topic 718, “Compensation - Stock Compensation” and ASC Topic 505-50, “Equity-Based Payments to Non - Employees” using the fair value method in which an entity issues its equity instruments to acquire goods and services from employees and non-employees. Stock compensation for stock granted to non-employees has been determined in accordance with this accounting standard and the accounting standard regarding accounting for equity instruments that are issued to other than employees for acquiring, or in conjunction with selling goods or services, as the fair value of the consideration received or the fair value of equity instruments issued, whichever is more reliably measured. This accounting standard allows the “simplified” method to determine the term of employee options when other information is not available. Under ASC Topic 718 and ASC Topic 505-50, stock compensation expenses is measured at the grant date on the value of the option or restricted stock and is recognized as expenses, less expected forfeitures, over the requisite service period, which is generally the vesting period.
Fair Value of Financial Instruments, Policy [Policy Text Block]	2.34 FAIR VALUE OF FINANCIAL INSTRUMENTS The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. The carrying amounts of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair values because of the short maturity of these instruments. The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value as of September 30, 2015 or December 31, 2014, nor gains or losses are reported in the statements of income and comprehensive income that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the nine months ended September 30, 2015 or 2014.
New Accounting Pronouncements, Policy [Policy Text Block]	2.35 NEW ACCOUNTING PRONOUNCEMENTS The Company does not expect any recent accounting pronouncements to have a material effect on the Company’s financial position, results of operations, or cash flows. In April 2014, the FASB issued ASU 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity,” which provides a narrower definition of discontinued operations than under existing U.S. GAAP. ASU 2014-08 requires that only a disposal of a component of an entity, or a group of components of an entity, that represents a strategic shift that has, or will have, a major effect on the reporting entity’s operations and financial results should be reported in the consolidated financial statements as discontinued operations. ASU 2014-08 also provides guidance on the consolidated financial statement presentations and disclosures of discontinued operations. The new guidance is effective prospectively for the Company to all new disposals of components and new classification as held for sale beginning April 1, 2015. The Company is evaluating the effects, if any, of the adoption of this guidance will have on the consolidated financial position, results of operations or cash flows. In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date In June 2014, the FASB issued ASU 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The guidance eliminates the definition of a development stage entity thereby removing the incremental financial reporting requirements from U.S. GAAP for development stage entities, primarily presentation of inception to date financial information. The provisions of the amendments are effective for annual reporting periods beginning after December 15, 2014, and the interim periods therein. However, early adoption is permitted. Accordingly, the Company has adopted this standard as of July 31, 2014. In August 2014, the FASB issued ASU No. 2014-15, "Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern." ASU 2014-15 will explicitly require management to assess an entity's ability to continue as a going concern, and to provide related footnote disclosure in certain circumstances. This pronouncement is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is permitted. Management is currently evaluating the impact of this pronouncement on our consolidated financial statements. In November 2014, FASB issued ASU No. 2014-17, (Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force.) In January 2015, FASB issued ASU No. 2015-01, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items In February 2015, the FASB issued Accounting Standards Update ("ASU") No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-03, which simplifies presentation of debt issuance costs. The amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. ASU No. 2015-03 will be effective for fiscal years beginning after December 15, 2015, with early adoption permitted. The Company has elected to adopt this ASU early and the adoption of this guidance did not have a material effect on its consolidated financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

SUMMARY OF SIGNIFICANT ACCOUN39

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Schedule Of Subsidiary and Variable Interest Entity [Table Text Block]	Place of incorporation Percentage of interest Principal activities Capital Award Inc. (“CA”) Belize 100% (12.31.2014: 100%) directly Fishery development and holder of A-Power Technology master license. Capital Stage Inc. (“CS”) Belize 100% (12.31.2014: 100%) indirectly Dormant Capital Hero Inc. (“CH”) Belize 100% (12.31.2014: 100%) indirectly Dormant Sino Agro Food Sweden AB (“SAFS”) Sweden 100% (12.31.2014: 100%) directly Dormant Tri-way Industries Limited (“TRW”) Hong Kong, P.R.C. 100% (12.31.2014: 100%) directly Investment holding, holder of enzyme technology master license for manufacturing of livestock feed and bio-organic fertilizer and has not commenced its planned business of fish farm operations. Macau Eiji Company Limited (“MEIJI”) Macau, P.R.C. 100% (12.31.2014: 100%) directly Investment holding, cattle farm development, beef cattle and beef trading A Power Agro Agriculture Development (Macau) Limited (“APWAM”) Macau, P.R.C. 100% (12.31.2014: 100%) directly Investment holding Jiang Men City Heng Sheng Tai Agriculture Development Co. Ltd (“JHST”) P.R.C. 75% (12.31.2014: 75%) indirectly HylocereusUndatus Plantation (“HU Plantation”). Jiang Men City A Power Fishery Development Co., Limited (“JFD”) P.R.C. 75% (12.31.2014: 75%) indirectly Fish cultivation Jiang Men City Hang Mei Cattle Farm Development Co., Limited (“JHMC”) P.R.C. 75% (12.31.2014: 75%) indirectly Beef cattle cultivation Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) P.R.C. 76% (12.31.2014: 76%) indirectly Manufacturing of organic fertilizer, livestock feed, and beef cattle and sheep cultivation, and plantation of crops and pastures Name of variable interest entity Place of incorporation Percentage of interest Principal activities Qinghai Sanjiang A Power Agriculture Co., Ltd (“SJAP”) P.R.C. 45% (12.31.2014: 45%) indirectly Manufacturing of organic fertilizer, livestock feed, and beef cattle and plantation of crops and pastures Qinghai Zhong He Meat Products Co., Ltd (“QZH”) P.R.C. 100% (12.31.2014:100%) indirectly Cattle slaughter
Schedule Of Property Plant Equipment Useful Life [Table Text Block]	Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. Plant and machinery 5 - 10 years Structure and leasehold improvements 10 - 20 years Mature seeds and herbage cultivation 20 years Furniture and equipment 2.5 - 10 years Motor vehicles 5 - 10 years
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	The Company had 5 major customers (A, B, C, D & E) whose business individually represented the following percentages of the Company’s total revenue for the period indicated: Three Three Nine Nine months months months months ended ended ended ended September September September September 30, 2015 30, 2014 30, 2015 30, 2014 Customer A 16.51 % 14.33 % 15.21 % 11.64 % Customer B - % 24.57 % 13.96 % 28.24 % Customer C 7.20 % 15.78 % 10.27 % 16.70 % Customer D 9.02 % 8.33 % 9.94 % - % Customer E 13.17 % 5.77 % 9.80 % 7.12 % Customer F 8.83 % - % - % 5.39 % 54.73 % 68.78 % 59.18 % 69.09 % Percentage of revenue Amount Customer A Fishery Development Division 15.21 % $ 50,329,220 Customer B Fishery Development and Corporate and Others Divisions 13.96 % $ 46,205,071 Customer C Organic Fertilizer and Bread Grass Division 10.27 % $ 33,990,991 Accounts receivable are derived from revenue earned from customers located primarily in the P.R.C. The Company performs ongoing credit evaluations of customers and has not experienced any material losses to date. The Company had 5 major customers whose accounts receivable balance individually represented the following percentages of the Company’s total accounts receivable: September 30, 2015 December 31, 2014 Customer A 13.73 % 10.23 % Customer B 11.97 % 13.51 % Customer C 8.39 % 21.21 % Customer D 7.49 % - % Customer E 6.72 % 9.68 % Customer F - % 7.12 % 48.30 % 61.75 %

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	For the three months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Revenue $ 57,233,749 $ 7,375,393 $ 40,358,733 $ 9,636,919 $ 10,061,605 $ 124,666,399 Net income (loss) $ 14,859,021 $ 3,532,872 $ 4,207,421 $ 921,276 $ (1,998,490) $ 21,522,100 Total assets $ 142,302,901 $ 58,195,820 $ 303,489,428 $ 36,149,206 $ 85,624,327 $ 625,761,682 For the three months ended September 30, 2014 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Revenue $ 47,780,135 $ 5,813,667 $ 33,700,137 $ 6,814,990 $ 13,111,130 $ 107,220,059 Net income (loss) $ 13,754,241 $ 2,567,126 $ 6,994,954 $ 641,963 $ 543,578 $ 24,501,862 Total assets $ 131,700,632 $ 55,471,908 $ 218,710,852 $ 39,995,639 $ 35,116,673 $ 480,995,704 For the nine months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Revenue $ 138,547,396 $ 11,568,406 $ 122,162,504 $ 27,424,589 $ 31,293,682 $ 330,996,577 Net income (loss) $ 37,959,003 $ 4,482,153 $ 14,599,210 $ 1,895,794 $ (4,349,017) $ 54,587,143 Total assets $ 142,302,901 $ 58,195,820 $ 303,489,428 $ 36,149,206 $ 85,624,327 $ 625,761,682 For the nine months ended September 30, 2014 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Revenue $ 136,968,336 $ 9,085,607 $ 95,459,852 $ 21,483,496 $ 32,183,061 $ 295,180,352 Net income (loss) $ 32,002,640 $ 3,752,283 $ 25,914,779 $ 1,966,526 $ 4,740,591 $ 68,376,819 Total assets $ 131,700,632 $ 55,471,908 $ 218,710,852 $ 39,995,639 $ 35,116,673 $ 480,995,704 (1) Operated by Capital Award, Inc. (“CA”) and Jiang Men City A Power Fishery Development Co., Limited (“JFD”). (2) Operated by Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”). (3) Operated by Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”), Qinghai Zhong He Meat Products Co., Limited (“QZH”), A Power Agro Agriculture Development (Macau) Limited (“APWAM”), and Hunan Shenghua A Power Agriculture Co., Limited (“HSA”). (4) Operated by Jiang Men City Hang Mei Cattle Farm Development Co. Limited (“JHMC”) and Macau Eiji Company Limited (“MEIJI”). (5) Operated by Sino Agro Food, Inc. (“SIAF”) and Sino Agro Food Sweden AB (publ) (“SAFS”).
Schedule Of Further Analysis Of Revenue [Table Text Block]	Further analysis of revenue:- For the three months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 28,600,191 $ - $ - $ - $ - $ 28,600,191 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 7,375,393 - - - 7,375,393 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 4,871,273 - - 4,871,273 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 21,284,622 - - 21,284,622 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 14,202,838 - - 14,202,838 Macau Eiji Company Limited (“MEIJI”) - - - 9,636,919 - 9,636,919 Sino Agro Food, Inc. (“SIAF”) - - - - 10,061,605 10,061,605 Consulting and service income for development contracts Capital Award, Inc. (“CA”) 28,406,973 - - - - 28,406,973 Sino Agro Food, Inc. (“SIAF”) - - - - - - Commission and management fee Capital Award, Inc. (“CA”) 226,585 - - - - 226,585 Macau Eiji Company Limited (“MEIJI”) - - - - - - $ 57,233,749 $ 7,395,393 $ 40,358,733 $ 9,636,919 $ 10,061,605 $ 124,666,399 For the three months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 22,731,491 $ - $ - $ - $ - $ 22,731,491 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 5,813,667 - - - $ 5,813,667 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 5,794,162 - - 5,794,162 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 22,236,925 - - 22,236,925 Qinghai Zhong He Meat Products Co., Ltd (“QZH”) - - 5,669,050 - - 5,669,050 Macau Eiji Company Limited (“MEIJI”) - - - 6,814,990 - 6,814,990 Sino Agro Food, Inc. (“SIAF”) - - - - 13,111,130 13,111,130 Consulting and service income for development contracts Capital Award, Inc. (“CA”) 24,598,641 - - - - 24,598,641 Sino Agro Food, Inc. (“SIAF”) - - - - - - Commission and management fee Capital Award, Inc. (“CA”) 450,003 - - - - 450,003 Macau Eiji Company Limited (“MEIJI”) - - - - - - $ 47,780,135 $ 5,813,667 $ 33,700,137 $ 6,814,990 $ 13,111,130 $ 107,220,059 For the nine months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Development HU Plantation Bread Grass Development Corporate and Division (1) Division (2) Division (3) Division (4) Others Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 74,962,479 $ - $ - $ - $ - $ 74,962,479 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 11,568,406 - - - $ 11,568,406 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 13,962,447 - - 13,962,447 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 65,109,790 - - 65,109,790 Qinghai Zhong He Meat Products Co., Ltd (“QZH”) - - 43,090,267 - - 43,090,267 Macau Eiji Company Limited (“MEIJI”) - - - 27,424,589 - 27,424,589 Sino Agro Food, Inc. (“SIAF”) - - - - 27,507,708 27,507,708 Consulting and service income for development contracts Capital Award, Inc. (“CA”) 62,334,261 - - - - 62,334,261 Sino Agro Food, Inc. (“SIAF”) - - - - 3,785,974 3,785,974 Commission and management fee Capital Award, Inc. (“CA”) 716,588 - - - - 716,588 Macau Eiji Company Limited (“MEIJI”) 534,068 - - - - 534,068 $ 138,547,396 $ 11,568,406 $ 122,162,504 $ 27,424,589 $ 31,293,682 $ 330,996,577 For the nine months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 86,218,455 $ - $ - $ - $ - $ 86,218,455 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 9,085,607 - - - $ 9,085,607 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 15,750,656 - - 15,750,656 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 72,241,319 - - 72,241,319 Qinghai Zhong He Meat Products Co., Ltd (“QZH”) - - 7,467,877 - - 7,467,877 Macau Eiji Company Limited (“MEIJI”) - - - 21,483,496 - 21,483,496 Sino Agro Food, Inc. (“SIAF”) - - - - 30,553,374 30,553,374 Consulting and service income for development contracts Capital Award, Inc. (“CA”) 49,558,454 - - - - 49,558,454 Sino Agro Food, Inc. (“SIAF”) - - - - 1,629,687 1,629,687 Commission and management fee Capital Award, Inc. (“CA”) 1,191,427 - - - - 1,191,427 Macau Eiji Company Limited (“MEIJI”) - - - - - - $ 136,968,336 $ 9,085,607 $ 95,459,852 $ 21,483,496 $ 32,183,061 $ 295,180,352 Further analysis of cost of goods sold and cost of services:- COST OF GOODS SOLD For the three months ended September 30, 2015 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 23,144,284 $ - $ - $ - $ - $ 23,144,284 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 2,447,904 - - - 2,447,904 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 2,955,147 - - 2,955,147 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 17,967,937 - - 17,967,937 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 10,809,198 - - 10,809,198 Macau Eiji Company Limited (“MEIJI”) - - - 8,996,149 - 8,966,149 Sino Agro Food, Inc. (“SIAF”) - - - - 8,943,649 8,943,649 $ 23,144,284 $ 2,447,904 $ 31,732,282 $ 8,996,149 $ 8,943,649 $ 75,264,268 COST OF SERVICES For the three months ended September 30, 2015 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Consulting and service income for development contracts Capital Award, Inc. (“CA”) $ 17,151,938 $ - $ - $ - $ - $ 17,151,938 Sino Agro Food, Inc. (“SIAF”) - - - - - - $ 17,151,938 $ - $ - $ - $ - $ 17,151,938 For the three months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 15,935,868 $ - $ - $ - $ - $ 15,935,868 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 1,704,741 - - - 1,704,741 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 4,698,541 - - 4,698,541 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 15,270,656 - - 15,270,656 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 3,519,966 - - 3,519,966 Macau Eiji Company Limited (“MEIJI”) - - - 6,443,072 - 6,443,072 Sino Agro Food, Inc. (“SIAF”) - - - - 11,548,682 11,548,682 $ 15,935,868 $ 1,704,741 $ 23,489,163 $ 6,443,072 $ 11,548,682 $ 59,121,526 COST OF SERVICES For the three months ended September 30, 2014 Organic Fishery Fertilizer and Cattle Farm Corporate Development HU Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Consulting and service income for development contracts Capital Award, Inc. (“CA”) $ 13,601,869 $ - $ - $ - $ - $ 13,601,869 Macau Eiji Company Limited (“MEIJI”) - - - - - - $ 13,601,869 $ - $ - $ - $ - $ 13,601,869 Further analysis of cost of goods sold and cost of services:- COST OF GOODS SOLD For the nine months ended September 30, 2015 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 57,904,256 $ - $ - $ - $ - $ 57,904,256 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 3,592,659 - - - 3,592,659 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 8,187,619 - - 8,187,619 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 49,816,505 - - 49,816,505 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 31,225,451 - - 31,225,451 Macau Eiji Company Limited (“MEIJI”) - - - 26,121,572 - 26,121,572 Sino Agro Food, Inc. (“SIAF”) - - - - 23,914,592 23,914,592 $ 57,904,256 $ 3,592,659 $ 89,229,575 $ 26,121,572 $ 23,914,592 $ 200,762,654 COST OF SERVICES For the nine months ended September 30, 2015 Organic Fishery Fertilizer and Cattle Farm Corporate Development HU Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Consulting and service income for development contracts Capital Award, Inc. (“CA”) $ 39,063,555 $ - $ - $ - $ - $ 39,063,555 Sino Agro Food, Inc. (“SIAF”) - - - - 1,404,813 1,404,813 $ 39,063,555 $ - $ - $ - $ 1,404,813 $ 40,468,368 COST OF GOODS SOLD For the nine months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Sale of goods Capital Award, Inc. (“CA”) $ 54,861,550 $ - $ - $ - $ - $ 54,861,550 Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”) - 2,423,811 - - - 2,423,811 Hunan Shenghua A Power Agriculture Co., Limited (“HSA”) - - 10,371,555 - - 10,371,555 Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”) - - 48,552,223 - - 48,552,223 Qinghai Zhong He Meat Products Co., Limited (“QZH”) - - 4,680,245 - - 4,680,245 Macau Eiji Company Limited (“MEIJI”) - - - 20,418,345 - 20,418,345 Sino Agro Food, Inc. (“SIAF”) - - - - 31,728,186 31,728,186 $ 54,861,550 $ 2,423,811 $ 63,604,023 $ 20,418,345 $ 31,728,186 $ 173,035,915 COST OF SERVICES For the nine months ended September 30, 2014 Organic Fishery HU Fertilizer and Cattle Farm Corporate Development Plantation Bread Grass Development and Others Division (1) Division (2) Division (3) Division (4) Division (5) Total Name of entity Consulting and service income for development contracts Capital Award, Inc. (“CA”) $ 25,236,498 $ - $ - $ - $ - $ 25,236,498 Sino Agro Food, Inc. (“SIAF”) - - - - 1,554,244 1,554,244 $ 25,236,498 $ - $ - $ - $ 1,554,244 $ 26,790,742

GAIN ON EXTINGUISHMENT OF DEB41

GAIN ON EXTINGUISHMENT OF DEBTS (Tables)	9 Months Ended
	Sep. 30, 2015
Extinguishment of Debt Disclosures [Abstract]
Schedule of Extinguishment of Debt [Table Text Block]	Three months Three months ended ended September 30, 2015 September 30, 2014 Total amounts of debts to be settled $ - $ 2,431,374 Less: Aggregate market fair value of (9.30.2014: 599,008) shares of common stock in exchange of the above debts for debts extinguishment - (2,397,681) Gain on extinguishment of debts $ - $ 33,693 Nine months Nine months ended ended September 30, 2015 September 30, 2014 Total amounts of debts to be settled $ - $ 12,006,374 Less: Aggregate market fair value of (9.30.2014: 2,034,607) shares of common stock in exchange of the above debts for debts extinguishment - (11,731,288) Gain on extinguishment of debts $ - $ 275,086

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Provision for income taxes is as follows: Three months Three months Nine months Nine months ended ended ended ended September 30, 2015 September30, 2014 September 30, 2015 September 30, 2014 SIAF $ - $ - $ - $ - SAFS - - - - TRW - - - - MEIJI and APWAM - - - - JHST, JFD.JHMC, QZH and HSA - - - - $ - $ - $ - $ -

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Cash and Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents [Table Text Block]	September 30, December 31, 2015 2014 Cash and bank balances $ 9,551,180 $ 3,031,447

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	As of September 30, 2015, inventories are as follows: September 30, December 31, 2015 2014 Sleepy cods, prawns, eels and marble goby $ 1,963,368 $ 3,051,606 Beef and mutton 8,910,315 2,908,886 Bread grass 1,815,981 2,336,308 Beef cattle 10,533,023 8,362,763 Organic fertilizer 9,129,378 7,292,389 Forage for cattle and consumable 4,372,822 6,547,333 Raw materials for bread grass and organic fertilizer 13,739,322 14,223,407 Immature seeds 669,706 1,245,301 $ 51,133,915 $ 45,967,993

DEPOSITS AND PREPAYMENTS (Table

DEPOSITS AND PREPAYMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Prepaid Expense and Other Assets [Abstract]
Schedule Of Deposits and Prepaid Expenses [Table Text Block]	September 30, December 31, 2015 2014 Deposits for - purchases of equipment $ 4,670,256 $ 4,668,784 - acquisition of land use rights 3,373,110 3,373,110 - inventories purchases 15,398,833 14,221,199 - aquaculture contracts 6,114,179 20,467,603 - building materials 877,598 877,598 - consulting service providers and others 20,408,374 5,188,473 - construction in progress 20,467,357 20,467,357 Prepayments - debts discounts and others 11,961,367 3,827,401 Shares issued for employee compensation and overseas professional and bond interest 1,769,487 2,860,066 $ 85,040,561 $ 75,951,591

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2015
Accounts Receivable, Net [Abstract]
Schedule Of Past Due Financing Receivables [Table Text Block]	Aging analysis of accounts receivable is as follows: September 30, December 31, 2015 2014 0 - 30 days $ 48,795,815 $ 21,663,061 31 - 90 days 35,626,953 38,324,554 91 - 120 days 21,486,541 21,138,383 over 120 days and less than 1 year 23,348,513 23,377,073 over 1 year - - $ 129,257,822 $ 104,503,071

OTHER RECEIVABLES (Tables)

OTHER RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2015
Other Receivable [Abstract]
Schedule of Other Current Assets [Table Text Block]	September 30, December 31, 2015 2014 Advanced to employees $ 635,214 $ 476,630 Advanced to suppliers 7,362,410 9,910,682 Advanced to customers 28,736,568 13,917,948 Advanced to developers 28,000,000 28,000,000 Advanced to convertible bond holder 1,899,350 - $ 66,633,542 $ 52,305,260

PLANT AND EQUIPMENT (Tables)

PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	September 30, December 31, 2015 2014 Plant and machinery $ 5,573,254 $ 5,507,571 Structure and leasehold improvements 62,579,026 51,650,906 Mature seeds and herbage cultivation 13,769,650 10,794,289 Furniture and equipment 653,406 629,055 Motor vehicles 765,858 765,858 83,341,194 69,347,679 Less: Accumulated depreciation (7,139,724) (4,994,704) Net carrying amount $ 76,201,470 $ 64,352,975

CONSTRUCTION IN PROGRESS (Table

CONSTRUCTION IN PROGRESS (Tables)	9 Months Ended
	Sep. 30, 2015
Construction In Progress [Abstract]
Schedule Of Construction In progress [Table Text Block]	September 30, December 31, 2015 2014 Construction in progress - Office, warehouse and organic fertilizer plant in HSA $ 31,511,246 $ 20,205,123 - Oven room, road for production of dried flowers 47,163 539,304 - Organic fertilizer and bread grass production plant and office building 11,111,744 12,325,685 - Rangeland for beef cattle and office building 47,305,178 35,074,556 - Fish pond 3,105,243 975,609 $ 93,080,574 $ 69,120,277

LAND USE RIGHTS (Tables)

LAND USE RIGHTS (Tables)	9 Months Ended
	Sep. 30, 2015
Land Use Rights [Abstract]
Land Use Rights [Table Text Block]	September 30, December 31, 2015 2014 Cost $ 67,145,859 $ 69,428,143 Less: Accumulated amortization (7,180,480) (6,105,941) Net carrying amount $ 59,965,379 $ 63,322,202
Schedule Of Land Use Rights Including Foreign Currency Adjustments [Table Text Block]	Expiry date Description Amount Balance 1.1.2014 $ 65,192,615 Additions 2014 2044 Zhongshan City, Guangdong Province, the P.R.C. 4,453,665 Exchange difference (218,137) Balance 12.31.2014 69,428,143 Exchange difference (2,282,284) Balance 9.30.2015 $ 67,145,859

GOODWILL (Tables)

GOODWILL (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	September 30, December 31, 2015 2014 Goodwill from acquisition $ 724,940 $ 724,940 Less: Accumulated impairment losses - - Net carrying amount $ 724,940 $ 724,940

PROPRIETARY TECHNOLOGIES (Table

PROPRIETARY TECHNOLOGIES (Tables)	9 Months Ended
	Sep. 30, 2015
Proprietary Technologies [Abstract]
Schedule Of Proprietary Technologies [Table Text Block]	September 30, December 31, 2015 2014 Cost $ 13,814,353 $ 13,886,098 Less: Accumulated amortization (2,844,687) (2,405,800) Net carrying amount $ 10,969,666 $ 11,480,298

LONG TERM INVESTMENT (Tables)

LONG TERM INVESTMENT (Tables)	9 Months Ended
	Sep. 30, 2015
Long-term Investments [Abstract]
Investment Holdings, Schedule of Investments [Table Text Block]	September 30, December 31, 2015 2014 Investment in Huangyuan County Rural Credit Union $ 786,040 $ 817,127 Less: Accumulated impairment losses - - $ 786,040 $ 817,127

TEMPORARY DEPOSITS PAID TO EN54

TEMPORARY DEPOSITS PAID TO ENTITIES FOR EQUITY INVESTMENTS IN FUTURE SINO JOINT VENTURE COMPANIES (Tables)	9 Months Ended
	Sep. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments [Table Text Block]	Intended unincorporated Projects September 30, December 31, investee Engaged 2015 2014 A Trade center * $ 4,086,941 $ 4,086,941 A Seafood center * 1,032,914 1,032,914 B Fish Farm 2 GaoQiqiang Aquaculture * 6,000,000 6,000,000 C Prawn farm 1 * 14,554,578 14,554,578 D Prawn farm 2 * 9,877,218 9,877,218 E Cattle farm 2 * 5,558,057 5,558,057 $ 41,109,708 $ 41,109,708 * The above amounts were subject to conversion to an additional equity investment in the investees upon the completion of legal procedures of formation of SJVCs.

CONSTRUCTION CONTRACT (Tables)

CONSTRUCTION CONTRACT (Tables)	9 Months Ended
	Sep. 30, 2015
Contractors [Abstract]
Costs in Excess of Billings and Billings in Excess of Costs [Table Text Block]	Costs and estimated earnings in excess of billings on uncompleted contracts September 30, December 31, 2015 2014 Costs $ 6,487,032 $ - Estimated earnings 10,995,534 - Less: Billings (16,175,681) - Costs and estimated earnings in excess of billings on uncompleted contracts $ 1,306,885 $ - (ii) Billings in excess of costs and estimated earnings on uncompleted contracts September 30, December 31, 2015 2014 Billings $ 146,651,242 $ 102,199,674 Less: Costs (80,630,325) (46,648,989) Estimated earnings (62,146,437) (47,490,105) Billing in excess of costs and estimated earnings on uncompleted contracts $ 3,874,480 $ 8,060,580 (iii) Overall September 30, December 31, 2015 2014 Billings $ 162,826,923 $ 102,199,674 Less: Costs (87,117,357) (46,648,989) Estimated earnings (73,141,971) (47,490,105) Billing in excess of costs and estimated earnings on uncompleted contracts $ 2,567,595 $ 8,060,580

OTHER PAYABLES (Tables)

OTHER PAYABLES (Tables)	9 Months Ended
	Sep. 30, 2015
Other Liabilities Disclosure [Abstract]
Schedule Of Other Payables [Table Text Block]	September 30, December 31, 2015 2014 Due to third parties $ 2,631,796 $ 8,176,469 Due to debts loan 4,797,332 - Promissory notes issued to third parties 3,100,000 1,100,000 Due to local government 2,327,464 2,419,513 $ 12,856,592 $ 11,695,982 Less: Amount classified as non-current liabilities Due to debts loan (4,797,332) - Amount classified as current liabilities $ 8,059,260 $ 11,695,982

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule Of Long-Term Debt Instruments [Table Text Block]	Under certain agreements, the Company has the option to retire debt prior to maturity, either at par or at a premium over par. Short term bank loans September 30, December 31, Name of lender Interest rate Term 2015 2014 Agricultural Development Bank of China 6.4 % January 3, 2014 - December 17, 2018 $ 273,876 ‸* $ 325,092 ‸* Huangyuan County Branch, Agricultural Development Bank of China 6.18 % October 21, 2014 - October 20, 2015 - ‸* 4,085,635 ‸* Huangyuan County Branch, Xining City, Qinghai Province, the P.R.C. $ 273,876 $ 4,410,727 Long term debts September 30, December 31, Name of lender Interest rate Term 2015 2014 GanGuo Village Committee 12.22 % June 2012 - June 2017 $ 151,447 $ 179,768 Bo Huang Town Huangyuan County, Xining City, Qinghai Province, the P.R.C. Agricultural Development Bank of China 6.4 % January 3, 2014 - December 17, 2018 2,065,186 ‸*# 2,451,381 ‸*# Huangyuan County Branch, Xining City, Qinghai Province, the P.R.C. Less: The current portion reclassified as short term debts (273,876) (325,092) $ 1,942,757 $ 2,306,057 The above note agreements contained regular provisions requiring timely repayment of principals and accrued interests, payment of default interest in the event of default, and without specific financial covenants. Management of the Company believes the Company is in material compliance with the terms of the loan agreements. ‸ personal and corporate guaranteed by third parties. * secured by land use rights with net carrying amount of $ 471,048 499,856 # repayable $ 273,876 650,184 650,184 490,942

BONDS PAYABLE (Tables)

BONDS PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule Of Bonds Payable [Table Text Block]	Terms of the bonds are as follows: Issue size: $ 16,800,000 Number of units offered: 840 Number of units issued: 69 Principal value per unit: $ 25,000 Net payable value /bond: $ 20,000 Discounted value/bond: $ 5,000 Maturity date: 2 September 30, 2015 Participating interest: 5 Effective yield: 11.80 September 30, December 31, 2015 2014 Bonds payable $ 1,725,000 $ 1,725,000

NEGOTIABLE PROMISSORY NOTES (Ta

NEGOTIABLE PROMISSORY NOTES (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule Of Promissory Notes Payable [Table Text Block]	On August 29, 2015 , TRW issued negotiable promissory notes to three fund companies and one individual for $ 3,450,000 company acted as guarantor for repayment. September 30, December 31, 2015 2014 Negotiable promissory notes $ 3,450,000 $ -

CONVERTIBLE NOTE PAYABLES (Tabl

CONVERTIBLE NOTE PAYABLES (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Convertible Debt [Table Text Block]	As long as the note is outstanding, the investor shall have a right of first refusal, exercisable for thirty (30) calendar days after notice to the note holder, to purchase securities proposed to be offered and sold by the Company. September 30, December 31, 2015 2014 10.50% convertible note of maturity date February 28, 2020 $ 35,468,110 $ 15,803,928

OBLIGATION UNDER OPERATING LE61

OBLIGATION UNDER OPERATING LEASES (Tables)	9 Months Ended
	Sep. 30, 2015
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The future minimum lease payments as of September 30, 2015, are as follows: Year ending December 31, 2015 $ 40,591 Thereafter 86,561 $ 127,152

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The numerators and denominators used in the computations of basic and dilutive earnings per share are presented in the following table: Three Three months months ended ended September 30, 2015 September 30, 2014 BASIC Numerator for basic earnings per share attributable to the Company’s common stockholders: Net income used in computing basic earnings per share $ 21,522,100 $ 24,501,862 Basic earnings per share $ 1.14 $ 1.49 Basic weighted average shares outstanding 18,822,876 16,469,314 Three Three months months ended ended September 30, 2015 September 30, 2014 DILUTED Numerator for basic earnings per share attributable to the Company’s common stockholders: Net income used in computing basic earnings per share $ 21,522,100 $ 24,501,862 Add back interest on convertible notes - - Net income used in computing diluted earnings per share $ 21,522,100 $ 24,501,862 Diluted earnings per share $ 1.14 $ 1.43 Basic weighted average shares outstanding 18,822,876 16,469,314 Add: weight average of common stock converted from Series B Convertible preferred shares outstanding - 707,070 Diluted weighted average shares outstanding 18,822,876 17,176,384 Nine Nine months months ended ended September 30, 2015 September 30, 2014 BASIC Numerator for basic earnings per share attributable to the Company’s common stockholders: Net income used in computing basic earnings per share $ 54,587,143 $ 68,376,819 Basic earnings per share $ 3.02 $ 4.42 Basic weighted average shares outstanding 18,089,629 15,465,642 Nine Nine months months ended ended September 30, 2015 September 30, 2014 DILUTED Numerator for basic earnings per share attributable to the Company’s common stockholders: Net income used in computing basic earnings per share $ 54,587,143 $ 68,376,819 Add back interest on convertible notes - - Net income used in computing diluted earnings per share $ 54,587,143 $ 68,376,819 Diluted earnings per share $ 3.02 $ 4.23 Basic weighted average shares outstanding 18,089,629 15,465,642 Add: weight average of common stock converted from Series B Convertible preferred shares outstanding - 707,070 Diluted weighted average shares outstanding 18,089,629 16,172,712

CORPORATE INFORMATION (Details

CORPORATE INFORMATION (Details Textual) - USD ($)

1 Months Ended

12 Months Ended

Aug. 24, 2007

Dec. 31, 2011

Sep. 30, 2015

Sep. 30, 2012

Sep. 17, 2012

Apr. 01, 2012

Jan. 31, 2012

Jan. 02, 2012

Nov. 17, 2011

Jul. 18, 2011

Feb. 28, 2011

May. 07, 2010

Sep. 30, 2009

May. 25, 2009

Nov. 26, 2008

Nov. 27, 2007

Sep. 05, 2007

Entity Information [Line Items]

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

3,232,323

Chinese Partners [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

24.00%

Hyt [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

100.00%

Business Combination, Consideration Transferred, Total

$ 45,000,000

Business Acquisition, Effective Date of Acquisition

Jan. 1, 2011

Jiang Men City Hang Mei Cattle Farm Development Co Limited [Member]

Entity Information [Line Items]

Additional Equity Method Investment Ownership Percentage

50.00%

Hang Yu Tai Investment Limited [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

78.00%

Macau Eiji Company Limited [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

75.00%

75.00%

Equity Method Investments

$ 857,808

Hang Sing Tai Agriculture Co. Ltd [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

25.00%

Pretty Mountain Holdings Limited [Member]

Entity Information [Line Items]

Noncontrolling Interest, Ownership Percentage by Parent

45.00%

80.00%

Other Entities [Member]

Entity Information [Line Items]

Noncontrolling Interest, Ownership Percentage by Parent

55.00%

APWAM [Member]

Entity Information [Line Items]

Noncontrolling Interest, Ownership Percentage by Parent

100.00%

Business Acquisition, Percentage of Voting Interests Acquired

45.00%

Qinghai Sanjiang A Power Agriculture Co. Ltd [Member]

Entity Information [Line Items]

Noncontrolling Interest, Ownership Percentage by Parent

45.00%

Equity Method Investment, Ownership Percentage

50.00%

Equity Method Investments

$ 629,344

Garwor [Member]

Entity Information [Line Items]

Noncontrolling Interest, Ownership Percentage by Parent

55.00%

JFD [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

75.00%

25.00%

Percentage Of Addition Minority Interest In Joint Ventures

25.00%

25.00%

Equity Method Investments

$ 1,258,607

$ 1,702,580

$ 1,662,365

EBAPFD [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

25.00%

25.00%

HSA [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

26.00%

Ebapcd [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

25.00%

JHMC [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

75.00%

Equity Method Investments

$ 400,000

ECF [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

25.00%

25.00%

Equity Method Investments

$ 2,944,176

$ 1,076,489

Qinghai Zhong He Meat Products Co., Limited QZH [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

100.00%

Equity Method Investments

$ 487,805

Sino Agro Food Sweden AB [Member]

Entity Information [Line Items]

Equity Method Investment, Ownership Percentage

100.00%

Equity Method Investments

$ 77,664

SUMMARY OF SIGNIFICANT ACCOUN64

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Jul. 18, 2011	Sep. 30, 2009	Nov. 27, 2007	Sep. 05, 2007
Jiang Men City Hang Mei Cattle Farm Development Co Limited [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	P.R.C.
Equity Method Investment, Description of Principal Activities	Beef cattle cultivation	Beef cattle cultivation
Jiang Men City Hang Mei Cattle Farm Development Co Limited [Member] | Indirect Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	75.00%	75.00%
Hunan Shenghua Power Agriculture Co Limited [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	P.R.C.
Equity Method Investment, Description of Principal Activities	Manufacturing of organic fertilizer, livestock feed, and beef cattle and sheep cultivation, and plantation of crops and pastures	Manufacturing of organic fertilizer, livestock feed, and beef cattle and sheep cultivation, and plantation of crops and pastures
Hunan Shenghua Power Agriculture Co Limited [Member] | Indirect Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	76.00%	76.00%
Capital Award Inc [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	Belize
Equity Method Investment, Description of Principal Activities	Fishery development and holder of A-Power Technology master license.	Fishery development and holder of A-Power Technology master license.
Capital Award Inc [Member] | Direct Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%
Capital Stage Inc [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	Belize
Equity Method Investment, Description of Principal Activities	Dormant	Dormant
Capital Stage Inc [Member] | Indirect Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%
Capital Hero Inc [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	Belize
Equity Method Investment, Description of Principal Activities	Dormant	Dormant
Capital Hero Inc [Member] | Indirect Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%
Tri Way Industries Limited [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	Hong Kong, P.R.C.
Equity Method Investment, Description of Principal Activities	Investment holding, holder of enzyme technology master license for manufacturing of livestock feed and bio-organic fertilizer and has not commenced its planned business of fish farm operations.	Investment holding, holder of enzyme technology master license for manufacturing of livestock feed and bio-organic fertilizer and has not commenced its planned business of fish farm operations.
Tri Way Industries Limited [Member] | Direct Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%
Jiang Men City Heng Sheng Tai Agriculture Development Co. Ltd [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	P.R.C.
Equity Method Investment, Description of Principal Activities	HylocereusUndatus Plantation (“HU Plantation”).	HylocereusUndatus Plantation (“HU Plantation”).
Jiang Men City Heng Sheng Tai Agriculture Development Co. Ltd [Member] | Indirect Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	75.00%	75.00%
Macau Eiji Company Limited [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	Macau, P.R.C.
Equity Method Investment, Ownership Percentage					75.00%	75.00%
Equity Method Investment, Description of Principal Activities	Investment holding, cattle farm development, beef cattle and beef trading	Investment holding, cattle farm development, beef cattle and beef trading
Macau Eiji Company Limited [Member] | Direct Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%
Qinghai Sanjiang A Power Agriculture Co. Ltd [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	P.R.C.
Equity Method Investment, Ownership Percentage			50.00%
Noncontrolling Interest, Ownership Percentage by Parent				45.00%
Equity Method Investment, Description of Principal Activities	Manufacturing of organic fertilizer, livestock feed, and beef cattle and plantation of crops and pastures	Manufacturing of organic fertilizer, livestock feed, and beef cattle and plantation of crops and pastures
Qinghai Sanjiang A Power Agriculture Co. Ltd [Member] | Indirect Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent	45.00%	45.00%
Sino Agro Food Sweden [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	Sweden
Equity Method Investment, Ownership Percentage	100.00%
Equity Method Investment, Description of Principal Activities	Dormant	Dormant
Sino Agro Food Sweden [Member] | Direct Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%
A Power Agro Agriculture Development (Macau) Limited (APWAM) [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	Macau, P.R.C.
Equity Method Investment, Description of Principal Activities	Investment holding	Investment holding
A Power Agro Agriculture Development (Macau) Limited (APWAM) [Member] | Direct Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%
Qinghai Zhong He Meat Products Co., Limited [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	P.R.C.
Equity Method Investment, Description of Principal Activities	Cattle slaughter	Cattle slaughter
Qinghai Zhong He Meat Products Co., Limited [Member] | Indirect Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent	100.00%	100.00%
Jiang Men City A Power Fishery Development Co., Limited JFD [Member]
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, State Country Name	P.R.C.
Equity Method Investment, Description of Principal Activities	Fish cultivation	Fish cultivation
Jiang Men City A Power Fishery Development Co., Limited JFD [Member] | Indirect Ownership [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	75.00%	75.00%

SUMMARY OF SIGNIFICANT ACCOUN65

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	9 Months Ended
	Sep. 30, 2015
Plant and machinery [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	10 years
Plant and machinery [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Structure and leasehold improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	20 years
Structure and leasehold improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	10 years
Mature seeds and herbage cultivation [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	20 years
Furniture and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	10 years
Furniture and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	2.5 years
Motor vehicles [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	10 years
Motor vehicles [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years

SUMMARY OF SIGNIFICANT ACCOUN66

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Product Information [Line Items]
Sales Revenue, Goods, Net	$ 96,032,841	$ 82,171,415	$ 263,625,686	$ 242,800,784
Sales Revenue, Product Line [Member]
Product Information [Line Items]
Concentration Risk, Percentage	54.73%	68.78%	59.18%	69.09%
Accounts Receivable [Member]
Product Information [Line Items]
Concentration Risk, Percentage			48.30%		61.75%
Customer A [Member] | Fishery Development and Corporate and Others Divisions
Product Information [Line Items]
Concentration Risk, Percentage			15.21%
Sales Revenue, Goods, Net			$ 50,329,220
Customer A [Member] | Sales Revenue, Product Line [Member]
Product Information [Line Items]
Concentration Risk, Percentage	16.51%	14.33%	15.21%	11.64%
Customer A [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Concentration Risk, Percentage			13.73%		10.23%
Customer B [Member] | Fishery Development Division
Product Information [Line Items]
Concentration Risk, Percentage			13.96%
Sales Revenue, Goods, Net			$ 46,205,071
Customer B [Member] | Sales Revenue, Product Line [Member]
Product Information [Line Items]
Concentration Risk, Percentage	0.00%	24.57%	13.96%	28.24%
Customer B [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Concentration Risk, Percentage			11.97%		13.51%
Customer C [Member] | Organic Fertilizer and Bread Grass Division
Product Information [Line Items]
Concentration Risk, Percentage			10.27%
Sales Revenue, Goods, Net			$ 33,990,991
Customer C [Member] | Sales Revenue, Product Line [Member]
Product Information [Line Items]
Concentration Risk, Percentage	7.20%	15.78%	10.27%	16.70%
Customer C [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Concentration Risk, Percentage			8.39%		21.21%
Customer D [Member] | Sales Revenue, Product Line [Member]
Product Information [Line Items]
Concentration Risk, Percentage	9.02%	8.33%	9.94%	0.00%
Customer D [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Concentration Risk, Percentage			7.49%		0.00%
Customer E [Member] | Sales Revenue, Product Line [Member]
Product Information [Line Items]
Concentration Risk, Percentage	13.17%	5.77%	9.80%	7.12%
Customer E [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Concentration Risk, Percentage			6.72%		9.68%
Customer F [Member] | Sales Revenue, Product Line [Member]
Product Information [Line Items]
Concentration Risk, Percentage	8.83%	0.00%	0.00%	5.39%
Customer F [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Concentration Risk, Percentage			0.00%		7.12%

SUMMARY OF SIGNIFICANT ACCOUN67

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual)	1 Months Ended		3 Months Ended		9 Months Ended
	Dec. 17, 2014	Dec. 16, 2014	Sep. 30, 2015USD ($)$ / shares	Sep. 30, 2014USD ($)$ / shares	Sep. 30, 2015USD ($)$ / shares	Sep. 30, 2014USD ($)$ / shares	Dec. 31, 2014USD ($)
Summary Of Significant Accounting Policies [Line Items]
Accumulated other comprehensive income			$ 3,388,103		$ 3,388,103		$ 6,452,816
Allowance for Doubtful Accounts Receivable			0		0		302,015
Goodwill, Acquired During Period					724,940
Cash, Uninsured Amount			$ 9,439,685		$ 9,439,685		2,814,677
From continuing operations, Basic (in dollars per share) | $ / shares			$ 1.14	$ 1.49	$ 3.02	$ 4.42
From continuing and discontinued operations, Diluted (in dollars per share) | $ / shares			$ 1.14	$ 1.43	$ 3.02	$ 4.23
Accounts Receivable, Net, Current, Total			$ 129,257,822		$ 129,257,822		$ 104,503,071
Stockholders' Equity, Reverse Stock Split	9.9 for 1	9.9 for 1
Balance Sheet [Member]
Summary Of Significant Accounting Policies [Line Items]
Foreign Currency Exchange Rate, Translation			6.36		6.36		6.15
Statements of Income And Other Comprehensive Income And of Cash Flows [Member]
Summary Of Significant Accounting Policies [Line Items]
Foreign Currency Exchange Rate, Translation			6.11		6.11		6.15
Customer A [Member]
Summary Of Significant Accounting Policies [Line Items]
Accounts Receivable, Net, Current, Total			$ 17,746,268		$ 17,746,268
Customer B [Member]
Summary Of Significant Accounting Policies [Line Items]
Accounts Receivable, Net, Current, Total			15,470,875		$ 15,470,875
Stock Feed Manufacturing Technology [Member]
Summary Of Significant Accounting Policies [Line Items]
Finite-Lived Intangible Assets, Amortization Method					straight-line method
Property, Plant and Equipment, Estimated Useful Lives					20 years
Use Rights [Member] | Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Lease Period Of Land					10 years
Use Rights [Member] | Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Lease Period Of Land					60 years
Bacterial Cellulose Technology [Member]
Summary Of Significant Accounting Policies [Line Items]
Finite-Lived Intangible Assets, Amortization Method					straight-line method
Property, Plant and Equipment, Estimated Useful Lives					20 years
Sleep Cod Breeding Technology [Member]
Summary Of Significant Accounting Policies [Line Items]
Finite-Lived Intangible Assets, Amortization Method					straight-line method
Property, Plant and Equipment, Estimated Useful Lives					25 years
Aromatic Cattle-Feeding Formula [Member]
Summary Of Significant Accounting Policies [Line Items]
Finite-Lived Intangible Assets, Amortization Method					straight-line method
Property, Plant and Equipment, Estimated Useful Lives					25 years
General and Administrative Expense [Member]
Summary Of Significant Accounting Policies [Line Items]
Advertising Revenue Cost			712,614	$ 708,049	$ 1,421,458	$ 1,661,103
Shipping, Handling and Transportation Costs			1,260	1,673	9,952	13,490
Research and Development Expense			$ 549,020	$ 0	$ 549,020	$ 0

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Revenue		$ 124,666,399	$ 107,220,059	$ 330,996,577	$ 295,180,352
Net income (loss)		21,522,100	24,501,862	54,587,143	68,376,819
Total assets		625,761,682	480,995,704	625,761,682	480,995,704	$ 532,686,889
Fishery Development Division [Member]
Segment Reporting Information [Line Items]
Revenue	[1]	57,233,749	47,780,135	138,547,396	136,968,336
Net income (loss)	[1]	14,859,021	13,754,241	37,959,003	32,002,640
Total assets	[1]	142,302,901	131,700,632	142,302,901	131,700,632
HU Plantation Division [Member]
Segment Reporting Information [Line Items]
Revenue	[2]	7,375,393	5,813,667	11,568,406	9,085,607
Net income (loss)	[2]	3,532,872	2,567,126	4,482,153	3,752,283
Total assets	[2]	58,195,820	55,471,908	58,195,820	55,471,908
Organic Fertilizer and Bread Grass Division [Member]
Segment Reporting Information [Line Items]
Revenue	[3]	40,358,733	33,700,137	122,162,504	95,459,852
Net income (loss)	[3]	4,207,421	6,994,954	14,599,210	25,914,779
Total assets	[3]	303,489,428	218,710,852	303,489,428	218,710,852
Cattle Farm Development Division [Member]
Segment Reporting Information [Line Items]
Revenue	[4]	9,636,919	6,814,990	27,424,589	21,483,496
Net income (loss)	[4]	921,276	641,963	1,895,794	1,966,526
Total assets	[4]	36,149,206	39,995,639	36,149,206	39,995,639
Corporate and Others Division [Member]
Segment Reporting Information [Line Items]
Revenue	[5]	10,061,605	13,111,130	31,293,682	32,183,061
Net income (loss)	[5]	(1,998,490)	543,578	(4,349,017)	4,740,591
Total assets	[5]	$ 85,624,327	$ 35,116,673	$ 85,624,327	$ 35,116,673
[1]	Operated by Capital Award, Inc. (“CA”) and Jiang Men City A Power Fishery Development Co., Limited (“JFD”).
[2]	Operated by Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”).
[3]	Operated by Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”), Qinghai Zhong He Meat Products Co., Limited (“QZH”), A Power Agro Agriculture Development (Macau) Limited (“APWAM”), and Hunan Shenghua A Power Agriculture Co., Limited (“HSA”).
[4]	Operated by Jiang Men City Hang Mei Cattle Farm Development Co. Limited (“JHMC”) and Macau Eiji Company Limited (“MEIJI”).
[5]	Operated by Sino Agro Food, Inc. (“SIAF”) and Sino Agro Food Sweden AB (publ) (“SAFS”).

SEGMENT INFORMATION (Details 1)

SEGMENT INFORMATION (Details 1) - USD ($)		3 Months Ended				9 Months Ended
		Sep. 30, 2015		Sep. 30, 2014		Sep. 30, 2015		Sep. 30, 2014
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total		$ 96,032,841		$ 82,171,415		$ 263,625,686		$ 242,800,784
Sales Revenue, Services, Net, Total		28,406,973		24,598,641		66,120,235		51,118,141
Fees and Commissions		226,585		450,003		1,250,656		1,191,427
Revenues		124,666,399		107,220,059		330,996,577		295,180,352
Cost of goods sold		75,264,268		59,121,526		200,762,654		173,035,915
Cost of services, total		17,151,938		13,601,869		40,468,368		26,790,742
Capital Award, Inc. CA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total		28,600,191		22,731,491		74,962,479		86,218,455
Sales Revenue, Services, Net, Total		28,406,973		24,598,641		62,334,261		49,558,454
Fees and Commissions		226,585		450,003		716,588		1,191,427
Cost of goods sold		23,144,284		15,935,868		57,904,256		54,861,550
Cost of services, total		17,151,938		13,601,869		39,063,555		25,236,498
Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited JHST [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total		7,375,393		5,813,667		11,568,406		9,085,607
Cost of goods sold		2,447,904		1,704,741		3,592,659		2,423,811
Hunan Shenghua A Power Agriculture Co., Limited HSA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total		4,871,273		5,794,162		13,962,447		15,750,656
Cost of goods sold		2,955,147		4,698,541		8,187,619		10,371,555
Qinghai Sanjiang A Power Agriculture Co., Limited SJAP [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total		21,284,622		22,236,925		65,109,790		72,241,319
Cost of goods sold		17,967,937		15,270,656		49,816,505		48,552,223
Macau Eiji Company Limited MEIJI [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total		9,636,919		6,814,990		27,424,589		21,483,496
Fees and Commissions		0		0		534,068		0
Cost of goods sold		8,966,149		0		26,121,572		20,418,345
Sino Agro Food, Inc. SIAF [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total		10,061,605		13,111,130		27,507,708		30,553,374
Sales Revenue, Services, Net, Total		0		0		3,785,974		1,629,687
Cost of goods sold		8,943,649		59,121,526		23,914,592		31,728,186
Cost of services, total		0		0		1,404,813		1,554,244
Qinghai Zhong He Meat Products Co., Limited QZH [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total		14,202,838		5,669,050		43,090,267		7,467,877
Cost of goods sold		10,809,198		0		31,225,451		4,680,245
Fishery Development Division [Member]
Segment Reporting Information [Line Items]
Revenues	[1]	57,233,749		47,780,135		138,547,396		136,968,336
Cost of goods sold	[1]	23,144,284				57,904,256		54,861,550
Cost of services, total		17,151,938		13,601,869	[1]	39,063,555		25,236,498	[1]
Fishery Development Division [Member] | Capital Award, Inc. CA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[1]	28,600,191		22,731,491		74,962,479		86,218,455
Sales Revenue, Services, Net, Total	[1]	28,406,973		24,598,641		62,334,261		49,558,454
Fees and Commissions	[1]	226,585		450.003		716,588		1,191,427
Cost of goods sold	[1]	23,144,284		15,935,868		57,904,256		54,861,550
Cost of services, total	[1]	17,151,938		13,601,869		39,063,555		25,236,498
Fishery Development Division [Member] | Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited JHST [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[1]	0		0		0		0
Cost of goods sold	[1]	0		0		0		0
Fishery Development Division [Member] | Hunan Shenghua A Power Agriculture Co., Limited HSA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[1]	0		0		0		0
Cost of goods sold	[1]	0		0		0		0
Fishery Development Division [Member] | Qinghai Sanjiang A Power Agriculture Co., Limited SJAP [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[1]	0		0		0		0
Cost of goods sold	[1]	0		0		0		0
Fishery Development Division [Member] | Macau Eiji Company Limited MEIJI [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[1]	0		0		0		0
Fees and Commissions	[1]	0		0		534,068		0
Cost of goods sold	[1]	0		0		0		0
Fishery Development Division [Member] | Sino Agro Food, Inc. SIAF [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[1]	0		0		0		0
Sales Revenue, Services, Net, Total	[1]	0		0		0		0
Cost of goods sold	[1]	0		15,935,868		0		0
Cost of services, total	[1]	0		0		0		0
Fishery Development Division [Member] | Qinghai Zhong He Meat Products Co., Limited QZH [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[1]	0		0		0		0
Cost of goods sold	[1]	0		0		0		0
Hu Plantation [Member]
Segment Reporting Information [Line Items]
Revenues	[2]	7,375,393		5,813,667		11,568,406		9,085,607
Cost of goods sold	[2]	2,447,904				3,592,659		2,423,811
Cost of services, total		0		0	[2]	0		0	[2]
Hu Plantation [Member] | Capital Award, Inc. CA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[2]	0		0		0		0
Sales Revenue, Services, Net, Total	[2]	0		0		0		0
Fees and Commissions		0	[2]	0		0	[2]	0	[2]
Cost of goods sold	[2]	0		0		0		0
Cost of services, total	[2]	0		0		0		0
Hu Plantation [Member] | Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited JHST [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[2]	7,375,393		5,813,667		11,568,406		9,085,607
Cost of goods sold	[2]	2,447,904		1,704,741		3,592,659		2,423,811
Hu Plantation [Member] | Hunan Shenghua A Power Agriculture Co., Limited HSA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[2]	0		0		0		0
Cost of goods sold	[2]	0		0		0		0
Hu Plantation [Member] | Qinghai Sanjiang A Power Agriculture Co., Limited SJAP [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[2]	0		0		0		0
Cost of goods sold	[2]	0		0		0		0
Hu Plantation [Member] | Macau Eiji Company Limited MEIJI [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[2]	0		0		0		0
Fees and Commissions	[2]	0		0		0		0
Cost of goods sold	[2]	0		0		0		0
Hu Plantation [Member] | Sino Agro Food, Inc. SIAF [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[2]	0		0		0		0
Sales Revenue, Services, Net, Total	[2]	0		0		0		0
Cost of goods sold	[2]	0		1,704,741		0		0
Cost of services, total	[2]	0		0		0		0
Hu Plantation [Member] | Qinghai Zhong He Meat Products Co., Limited QZH [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[2]	0		0		0		0
Cost of goods sold	[2]	0		0		0		0
Organic Fertilizer and Bread Grass Division [Member]
Segment Reporting Information [Line Items]
Revenues	[3]	40,358,733		33,700,137		122,162,504		95,459,852
Cost of goods sold	[3]	31,732,282				89,229,575		63,604,023
Cost of services, total		0		0	[3]	0		0	[3]
Organic Fertilizer and Bread Grass Division [Member] | Capital Award, Inc. CA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[3]	0		0		0		0
Sales Revenue, Services, Net, Total	[3]	0		0		0		0
Fees and Commissions	[3]	0		0		0		0
Cost of goods sold	[3]	0		0		0		0
Cost of services, total	[3]	0		0		0		0
Organic Fertilizer and Bread Grass Division [Member] | Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited JHST [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[3]	0		0		0		0
Cost of goods sold	[3]	0		0		0		0
Organic Fertilizer and Bread Grass Division [Member] | Hunan Shenghua A Power Agriculture Co., Limited HSA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[3]	4,871,273		5,794,162		13,962,447		15,750,656
Cost of goods sold	[3]	2,955,147		4,698,541		8,187,619		10,371,555
Organic Fertilizer and Bread Grass Division [Member] | Qinghai Sanjiang A Power Agriculture Co., Limited SJAP [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[3]	21,284,622		22,236,925		65,109,790		72,241,319
Cost of goods sold	[3]	17,967,937		15,270,656		49,816,505		48,552,223
Organic Fertilizer and Bread Grass Division [Member] | Macau Eiji Company Limited MEIJI [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[3]	0		0		0		0
Fees and Commissions	[3]	0		0		0		0
Cost of goods sold	[3]	0		0		0		0
Organic Fertilizer and Bread Grass Division [Member] | Sino Agro Food, Inc. SIAF [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[3]	0		0		0		0
Sales Revenue, Services, Net, Total	[3]	0		0		0		0
Cost of goods sold	[3]	0		23,489,163		0		0
Cost of services, total	[3]	0		0		0		0
Organic Fertilizer and Bread Grass Division [Member] | Qinghai Zhong He Meat Products Co., Limited QZH [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[3]	14,202,838		5,669,050		43,090,267		7,467,877
Cost of goods sold	[3]	10,809,198		0		31,225,451		4,680,245
Cattle Farm Development Division [Member]
Segment Reporting Information [Line Items]
Revenues	[4]	9,636,919		6,814,990		27,424,589		21,483,496
Cost of goods sold	[4]	8,996,149				26,121,572		20,418,345
Cost of services, total		0		0	[4]	0		0	[4]
Cattle Farm Development Division [Member] | Capital Award, Inc. CA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[4]	0		0		0		0
Sales Revenue, Services, Net, Total	[4]	0		0		0		0
Fees and Commissions	[4]	0		0		0		0
Cost of goods sold	[4]	0		0		0		0
Cost of services, total	[4]	0		0		0		0
Cattle Farm Development Division [Member] | Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited JHST [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[4]	0		0		0		0
Cost of goods sold	[4]	0		0		0		0
Cattle Farm Development Division [Member] | Hunan Shenghua A Power Agriculture Co., Limited HSA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[4]	0		0		0		0
Cost of goods sold	[4]	0		0		0		0
Cattle Farm Development Division [Member] | Qinghai Sanjiang A Power Agriculture Co., Limited SJAP [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[4]	0		0		0		0
Cost of goods sold	[4]	0		0		0		0
Cattle Farm Development Division [Member] | Macau Eiji Company Limited MEIJI [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[4]	9,636,919		6,814,990		27,424,589		21,483,496
Fees and Commissions	[4]	0		0		0		0
Cost of goods sold	[4]	8,996,149		0		26,121,572		20,418,345
Cattle Farm Development Division [Member] | Sino Agro Food, Inc. SIAF [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[4]	0		0		0		0
Sales Revenue, Services, Net, Total	[4]	0		0		0		0
Cost of goods sold	[4]	0		6,443,072		0		0
Cost of services, total	[4]	0		0		0		0
Cattle Farm Development Division [Member] | Qinghai Zhong He Meat Products Co., Limited QZH [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[4]	0		0		0		0
Cost of goods sold	[4]	0		0		0		0
Corporate and Others Division [Member]
Segment Reporting Information [Line Items]
Revenues	[5]	10,061,605		13,111,130		31,293,682		32,183,061
Cost of goods sold	[5]	8,943,649				23,914,592		31,728,186
Cost of services, total		0		0	[5]	1,404,813		1,554,244	[5]
Corporate and Others Division [Member] | Capital Award, Inc. CA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[5]	0		0		0		0
Sales Revenue, Services, Net, Total	[5]	0		0		0		0
Fees and Commissions	[5]	0		0		0		0
Cost of goods sold	[5]	0		0		0		0
Cost of services, total	[5]	0		0		0		0
Corporate and Others Division [Member] | Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited JHST [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[5]	0		0		0		0
Cost of goods sold	[5]	0		0		0		0
Corporate and Others Division [Member] | Hunan Shenghua A Power Agriculture Co., Limited HSA [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[5]	0		0		0		0
Cost of goods sold	[5]	0		0		0		0
Corporate and Others Division [Member] | Qinghai Sanjiang A Power Agriculture Co., Limited SJAP [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[5]	0		0		0		0
Cost of goods sold	[5]	0		0		0		0
Corporate and Others Division [Member] | Macau Eiji Company Limited MEIJI [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[5]	0		0		0		0
Fees and Commissions	[5]	0		0		0		0
Cost of goods sold	[5]	0		0		0		0
Corporate and Others Division [Member] | Sino Agro Food, Inc. SIAF [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[5]	10,061,605		13,111,130		27,507,708		30,553,374
Sales Revenue, Services, Net, Total	[5]	0		0		3,785,974		1,629,687
Cost of goods sold	[5]	8,943,649		11,548,682		23,914,592		31,728,186
Cost of services, total	[5]	0		0		1,404,813		1,554,244
Corporate and Others Division [Member] | Qinghai Zhong He Meat Products Co., Limited QZH [Member]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net, Total	[5]	0		0		0		0
Cost of goods sold	[5]	$ 0		$ 0		$ 0		$ 0
[1]	Operated by Capital Award, Inc. (“CA”) and Jiang Men City A Power Fishery Development Co., Limited (“JFD”).
[2]	Operated by Jiang Men City Heng Sheng Tai Agriculture Development Co., Limited (“JHST”).
[3]	Operated by Qinghai Sanjiang A Power Agriculture Co., Limited (“SJAP”), Qinghai Zhong He Meat Products Co., Limited (“QZH”), A Power Agro Agriculture Development (Macau) Limited (“APWAM”), and Hunan Shenghua A Power Agriculture Co., Limited (“HSA”).
[4]	Operated by Jiang Men City Hang Mei Cattle Farm Development Co. Limited (“JHMC”) and Macau Eiji Company Limited (“MEIJI”).
[5]	Operated by Sino Agro Food, Inc. (“SIAF”) and Sino Agro Food Sweden AB (publ) (“SAFS”).

GAIN ON EXTINGUISHMENT OF DEB70

GAIN ON EXTINGUISHMENT OF DEBTS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Extinguishment of Debt [Line Items]
Total amounts of debts to be settled	$ 0	$ 2,431,374	$ 0	$ 12,006,374
Less: Aggregate market fair value	0	(2,397,681)	0	(11,731,288)
Gain on extinguishment of debts	$ 0	$ 33,693	$ 0	$ 275,086

GAIN ON EXTINGUISHMENT OF DEB71

GAIN ON EXTINGUISHMENT OF DEBTS (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Debt Instrument [Line Items]
Gain of extinguishment of debts	$ 0	$ 33,693	$ 0	$ 275,086
Debt Conversion, Converted Instrument, Shares Issued	599,008		2,034,607

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Taxes Disclosure [Line Items]
Provision for income taxes	$ 0	$ 0	$ 0	$ 0
SIAF [Member]
Income Taxes Disclosure [Line Items]
Provision for income taxes	0	0	0	0
SAFS [Member]
Income Taxes Disclosure [Line Items]
Provision for income taxes	0	0	0	0
TRW [Member]
Income Taxes Disclosure [Line Items]
Provision for income taxes	0	0	0	0
MEIJI and APWAM [Member]
Income Taxes Disclosure [Line Items]
Provision for income taxes	0	0	0	0
JHST, JFD.JHMC, QZH and HSA
Income Taxes Disclosure [Line Items]
Provision for income taxes	$ 0	$ 0	$ 0	$ 0

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual)	12 Months Ended
	Dec. 31, 2008
Income Taxes Disclosure [Line Items]
Corporate Income Tax Rate	25.00%
Standard Rate [Member]
Income Taxes Disclosure [Line Items]
Enterprise Income Tax Rate	33.00%
Revised Rate [Member]
Income Taxes Disclosure [Line Items]
Enterprise Income Tax Rate	25.00%

CASH AND CASH EQUIVALENTS (Deta

CASH AND CASH EQUIVALENTS (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Cash and Cash Equivalents [Line Items]
Cash and bank balances	$ 9,551,180	$ 3,031,447	$ 4,691,157	$ 1,327,274

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Inventory [Line Items]
Inventories	$ 51,133,915	$ 45,967,993
Sleepy Cods Prawns Eels and Marble Goby [Member]
Inventory [Line Items]
Inventory, Finished Goods, Gross	1,963,368	3,051,606
Beef and Mutton [Member]
Inventory [Line Items]
Inventory, Finished Goods, Gross	8,910,315	2,908,886
Bread Grass [Member]
Inventory [Line Items]
Inventory, Finished Goods, Gross	1,815,981	2,336,308
Beef Cattle [Member]
Inventory [Line Items]
Inventory, Finished Goods, Gross	10,533,023	8,362,763
Organic Fertilizer [Member]
Inventory [Line Items]
Inventory, Finished Goods, Gross	9,129,378	7,292,389
Forage For Cattle and Consumable [Member]
Inventory [Line Items]
Inventory, Finished Goods, Gross	4,372,822	6,547,333
Raw materials for bread grass and organic fertilizer [Member]
Inventory [Line Items]
Inventory, Raw Materials, Gross	13,739,322	14,223,407
Immature Seeds [Member]
Inventory [Line Items]
Inventory, Finished Goods, Gross	$ 669,706	$ 1,245,301

DEPOSITS AND PREPAYMENTS (Detai

DEPOSITS AND PREPAYMENTS (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Deposits And Prepaid Expenses [Line Items]
Deposits for - purchases of equipment	$ 4,670,256	$ 4,668,784
Deposits for - acquisition of land use rights	3,373,110	3,373,110
Deposits for - inventories purchases	15,398,833	14,221,199
Deposits for - aquaculture contracts	6,114,179	20,467,603
Deposits for - building materials	877,598	877,598
Deposits for - consulting service providers and others	20,408,374	5,188,473
Deposits for - construction in progress	20,467,357	20,467,357
Prepayments - debts discounts and others	11,961,367	3,827,401
Shares issued for employee compensation and overseas professional and bond interest	1,769,487	2,860,066
Deposits and prepaid expenses	$ 85,040,561	$ 75,951,591

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
0 - 30 days	$ 48,795,815	$ 21,663,061
31 - 90 days	35,626,953	38,324,554
91 - 120 days	21,486,541	21,138,383
over 120 days and less than 1 year	23,348,513	23,377,073
over 1 year	0	0
Accounts Receivable Recorded Investment Past Due	$ 129,257,822	$ 104,503,071

ACCOUNTS RECEIVABLE (Details Te

ACCOUNTS RECEIVABLE (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for Doubtful Accounts Receivable, Write-offs	$ 0	$ 0	$ 0	$ 0

OTHER RECEIVABLES (Details)

OTHER RECEIVABLES (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Other Receivables [Line Items]
Other Receivables, Net	$ 66,633,542	$ 52,305,260
Advanced to employees [Member]
Other Receivables [Line Items]
Other Receivables, Net	635,214	476,630
Advanced to suppliers [Member]
Other Receivables [Line Items]
Other Receivables, Net	7,362,410	9,910,682
Advanced to customers [Member]
Other Receivables [Line Items]
Other Receivables, Net	28,736,568	13,917,948
Advanced to developers [Member]
Other Receivables [Line Items]
Other Receivables, Net	28,000,000	28,000,000
Advanced to convertible bond holder [Member]
Other Receivables [Line Items]
Other Receivables, Net	$ 1,899,350	$ 0

PLANT AND EQUIPMENT (Details)

PLANT AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross book value	$ 83,341,194	$ 69,347,679
Less: Accumulated depreciation	(7,139,724)	(4,994,704)
Net carrying amount	76,201,470	64,352,975
Plant and Machinery [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross book value	5,573,254	5,507,571
Structure and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross book value	62,579,026	51,650,906
Mature seeds and herbage cultivation [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross book value	13,769,650	10,794,289
Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross book value	653,406	629,055
Motor Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross book value	$ 765,858	$ 765,858

PLANT AND EQUIPMENT (Details Te

PLANT AND EQUIPMENT (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Line Items]
Depreciation	$ 538,147	$ 636,774	$ 2,145,020	$ 1,768,047

CONSTRUCTION IN PROGRESS (Detai

CONSTRUCTION IN PROGRESS (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Construction In Progress [Line Items]
Construction in progress	$ 93,080,574	$ 69,120,277
Office, warehouse and organic fertilizer plant in HSA [Member]
Construction In Progress [Line Items]
Construction in progress	31,511,246	20,205,123
Oven room and road for production of dried flowers [Member]
Construction In Progress [Line Items]
Construction in progress	47,163	539,304
Organic fertilizer and bread grass production plant and office building [Member]
Construction In Progress [Line Items]
Construction in progress	11,111,744	12,325,685
Rangeland for beef cattle and office building [Member]
Construction In Progress [Line Items]
Construction in progress	47,305,178	35,074,556
Fish Pond [Member]
Construction In Progress [Line Items]
Construction in progress	$ 3,105,243	$ 975,609

LAND USE RIGHTS (Details)

LAND USE RIGHTS (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Land Use Rights [Line Items]
Cost	$ 67,145,859	$ 69,428,143	$ 65,192,615
Less: Accumulated amortization	(7,180,480)	(6,105,941)
Net carrying amount	$ 59,965,379	$ 63,322,202

LAND USE RIGHTS (Details 1)

LAND USE RIGHTS (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Land Use Rights [Line Items]
Begining Balance	$ 69,428,143	$ 65,192,615
Exchange difference	(2,282,284)	(218,137)
Ending Balance	$ 67,145,859	69,428,143
Zhongshan City, Guangdong Province, the P.R.C. [Member]
Land Use Rights [Line Items]
land use rights acquired		$ 4,453,665

LAND USE RIGHTS (Details Textua

LAND USE RIGHTS (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)a	Dec. 31, 2013USD ($)a	Dec. 31, 2012USD ($)a	Dec. 31, 2011USD ($)a	Dec. 31, 2008USD ($)a	Dec. 31, 2007USD ($)a
Land Use Rights [Line Items]
Amortization of Leased Asset	$ 276,988	$ 395,633	$ 1,074,539	$ 1,155,667
First Lot [Member]
Land Use Rights [Line Items]
Area of Land | a										180.23
Leasehold Expiration Period										2,067
Second Lot [Member]
Land Use Rights [Line Items]
Area of Land | a									31.84
Leasehold Expiration Period									2,068
Third Lot [Member]
Land Use Rights [Line Items]
Area of Land | a								79.48
Leasehold Expiration Period								2,037
Fourth Lot [Member]
Land Use Rights [Line Items]
Area of Land | a								287.21
Leasehold Expiration Period								2,071
Fifth Lot [Member]
Land Use Rights [Line Items]
Area of Land | a							21.09
Leasehold Expiration Period							2,051
Sixth Lot [Member]
Land Use Rights [Line Items]
Area of Land | a						6.27
Leasehold Expiration Period						2,023
Seventh Lot [Member]
Land Use Rights [Line Items]
Area of Land | a					33.28
Leasehold Expiration Period					2,044
Use Rights [Member] | Minimum [Member]
Land Use Rights [Line Items]
Finite-Lived Intangible Asset, Useful Life			60 years
Use Rights [Member] | Maximum [Member]
Land Use Rights [Line Items]
Finite-Lived Intangible Asset, Useful Life			30 years
Use Rights [Member] | First Lot [Member]
Land Use Rights [Line Items]
Payments to Acquire Land Held-for-use										$ 6,408,289
Use Rights [Member] | Second Lot [Member]
Land Use Rights [Line Items]
Payments to Acquire Land Held-for-use									$ 764,128
Use Rights [Member] | Third Lot [Member]
Land Use Rights [Line Items]
Payments to Acquire Land Held-for-use								$ 12,040,571
Use Rights [Member] | Fourth Lot [Member]
Land Use Rights [Line Items]
Payments to Acquire Land Held-for-use								$ 35,405,750
Use Rights [Member] | Fifth Lot [Member]
Land Use Rights [Line Items]
Payments to Acquire Land Held-for-use							$ 528,240
Use Rights [Member] | Sixth Lot [Member]
Land Use Rights [Line Items]
Payments to Acquire Land Held-for-use						$ 489,904
Use Rights [Member] | Seventh Lot [Member]
Land Use Rights [Line Items]
Payments to Acquire Land Held-for-use					$ 4,453,665

GOODWILL (Details)

GOODWILL (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill from acquisition	$ 724,940	$ 724,940
Less: Accumulated impairment losses	0	0
Net carrying amount	$ 724,940	$ 724,940

PROPRIETARY TECHNOLOGIES (Detai

PROPRIETARY TECHNOLOGIES (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Cost	$ 13,814,353	$ 13,886,098
Less: Accumulated amortization	(2,844,687)	(2,405,800)
Net carrying amount	$ 10,969,666	$ 11,480,298

PROPRIETARY TECHNOLOGIES (Det88

PROPRIETARY TECHNOLOGIES (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 12, 2008	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Payments To Acquire Intangible Assets							$ 1,500,000
Finite-Lived Intangible Assets, Net, Total		$ 59,965,379		$ 59,965,379				$ 63,322,202
Developed Technology Rights [Member]
Property, Plant and Equipment [Line Items]
Amortization Of Intangible Assets		$ 141,438	$ 166,775	$ 438,887	$ 463,600
Patents [Member] | Tri Way Industries Limited [Member]
Property, Plant and Equipment [Line Items]
Payments To Acquire Intangible Assets	$ 8,000,000
Sleep Cod Breeding Technology License [Member]
Property, Plant and Equipment [Line Items]
License Costs						$ 2,270,968
Finite-Lived Intangible Asset, Useful Life						50 years
Bacterial Cellulose Technology License [Member]
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life						20 years
Finite-Lived Intangible Assets, Net, Total						$ 2,119,075

LONG TERM INVESTMENT (Details)

LONG TERM INVESTMENT (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Schedule of Investments [Line Items]
Investment in Huangyuan County Rural Credit Union	$ 786,040	$ 817,127
Less: Accumulated impairment losses	0	0
Long-term Investments	$ 786,040	$ 817,127

TEMPORARY DEPOSITS PAID TO EN90

TEMPORARY DEPOSITS PAID TO ENTITIES FOR EQUITY INVESTMENTS IN FUTURE SINO JOINT VENTURE COMPANIES (Details) - USD ($)		Sep. 30, 2015	Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
Deposits Assets, Noncurrent		$ 41,109,708	$ 41,109,708
Trade Center [Member]
Schedule of Equity Method Investments [Line Items]
Deposits Assets, Noncurrent	[1]	4,086,941	4,086,941
Seafood Center [Member]
Schedule of Equity Method Investments [Line Items]
Deposits Assets, Noncurrent	[1]	1,032,914	1,032,914
Fish farm 2 Gao Qiqiang Aquaculture [Member]
Schedule of Equity Method Investments [Line Items]
Deposits Assets, Noncurrent	[1]	6,000,000	6,000,000
Prawn farm 1 [Member]
Schedule of Equity Method Investments [Line Items]
Deposits Assets, Noncurrent	[1]	14,554,578	14,554,578
Prawn farm 2 [Member]
Schedule of Equity Method Investments [Line Items]
Deposits Assets, Noncurrent	[1]	9,877,218	9,877,218
Cattle farm 2 [Member]
Schedule of Equity Method Investments [Line Items]
Deposits Assets, Noncurrent	[1]	$ 5,558,057	$ 5,558,057
[1]	The above amounts were subject to conversion to an additional equity investment in the investees upon the completion of legal procedures of formation of SJVCs.

TEMPORARY DEPOSITS PAID TO EN91

TEMPORARY DEPOSITS PAID TO ENTITIES FOR EQUITY INVESTMENTS IN FUTURE SINO JOINT VENTURE COMPANIES (Details Textual)	Sep. 30, 2015
Sino Joint Venture companies A [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	31.00%
Sino Joint Venture companies B [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	23.00%
Sino Joint Venture companies C [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	56.00%
Sino Joint Venture companies D [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	29.00%
Sino Joint Venture companies E [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	35.00%

VARIABLE INTEREST ENTITY (Detai

VARIABLE INTEREST ENTITY (Details Textual) - Qinghai Sanjiang Power Agriculture Co Limited [Member] - USD ($)	Sep. 28, 2009	Sep. 30, 2015
Variable Interest Entity [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	45.00%
Equity Method Investments		$ 2,251,359

CONSTRUCTION CONTRACT (Details)

CONSTRUCTION CONTRACT (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Construction Contracts [Line Items]
Costs	$ (87,117,357)	$ (46,648,989)
Estimated earnings	(73,141,971)	(47,490,105)
Less: Billings	162,826,923	102,199,674
Costs and estimated earnings in excess of billings on uncompleted contracts	1,306,885	0
Billing in excess of costs and estimated earnings on uncompleted contracts	2,567,595	8,060,580
Costs and estimated earnings in excess of billings on uncompleted contracts [Member]
Construction Contracts [Line Items]
Costs	6,487,032	0
Estimated earnings	10,995,534	0
Less: Billings	(16,175,681)	0
Costs and estimated earnings in excess of billings on uncompleted contracts	1,306,885	0
Billings in excess of costs and estimated earnings on uncompleted contracts [Member]
Construction Contracts [Line Items]
Costs	(80,630,325)	(46,648,989)
Estimated earnings	(62,146,437)	(47,490,105)
Less: Billings	146,651,242	102,199,674
Billing in excess of costs and estimated earnings on uncompleted contracts	$ 3,874,480	$ 8,060,580

OTHER PAYABLES (Details)

OTHER PAYABLES (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Other Payables [Line Items]
Due to third parties	$ 2,631,796	$ 8,176,469
Due to debts loan	4,797,332	0
Promissory notes issued to third parties	3,100,000	1,100,000
Due to local government	2,327,464	2,419,513
Other Liabilities	12,856,592	11,695,982
Less: Amount classified as non-current liabilities	(4,797,332)	0
Amount classified as current liabilities	$ 8,059,260	$ 11,695,982

OTHER PAYABLES (Details Textual

OTHER PAYABLES (Details Textual)	9 Months Ended
	Sep. 30, 2015USD ($)$ / sharesshares
Other Payables [Line Items]
Stock Issued During Period, Shares, Other | shares	753,304
Proceeds from Issuance of Common Stock | $	$ 4,797,332
Minimum [Member]
Other Payables [Line Items]
Shares Issued, Price Per Share	$ 6.96
Maximum [Member]
Other Payables [Line Items]
Shares Issued, Price Per Share	$ 8.91

BORROWINGS (Details)

BORROWINGS (Details) - USD ($)		9 Months Ended
		Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Short term bank loan		$ 273,876	$ 4,410,727
Long term debts		$ 1,942,757	2,306,057
Long-term Debt [Member]
Debt Instrument [Line Items]
Interest rate		12.22%
Debt Instrument, Issuance Date		Jun. 30, 2012
Debt Instrument, Maturity Date		Jun. 30, 2017
Short term bank loan		$ 151,447	179,768
Less: The current portion reclassified as short term debts		$ (273,876)	(325,092)
Agricultural Development Bank of China Huangyuan County Branch, Xining City, Qinghai Province, the P.R.C Interest Rate 6.4% [Member] | Short-term Debt [Member]
Debt Instrument [Line Items]
Interest rate		6.40%
Debt Instrument, Issuance Date		Jan. 3, 2014
Debt Instrument, Maturity Date		Dec. 17, 2018
Short term bank loan	[1],[2]	$ 273,876	325,092
Agricultural Development Bank of China Huangyuan County Branch, Xining City, Qinghai Province, the P.R.C Interest Rate 6.4% [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
Interest rate		6.40%
Debt Instrument, Issuance Date		Jan. 3, 2014
Debt Instrument, Maturity Date		Dec. 17, 2018
Short term bank loan	[1],[2],[3]	$ 2,065,186	2,451,381
Agricultural Development Bank of China Huangyuan County Branch, Xining City, Qinghai Province, the P.R.C Interest Rate 6.18% [Member] | Short-term Debt [Member]
Debt Instrument [Line Items]
Interest rate		6.18%
Debt Instrument, Issuance Date		Oct. 21, 2014
Debt Instrument, Maturity Date		Oct. 20, 2015
Short term bank loan	[1],[2]	$ 0	$ 4,085,635
[1]	personal and corporate guaranteed by third parties.
[2]	secured by land use rights with net carrying amount of $471,048 (2014: $499,856).
[3]	repayable $325,358, $650,184, $650,184 and $827,660 in 2015, 2016, 2017 and 2018, respectively.

BORROWINGS (Details Textual)

BORROWINGS (Details Textual) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Short-term and Long-term Debt [Line Items]
2,015	$ 273,876
2,016	650,184
2,017	650,184
2,018	490,942
Book Value Of Land Held For Use	$ 471,048	$ 499,856

BONDS PAYABLE (Details)

BONDS PAYABLE (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Bonds [Member]
Classified as non-current liabilities
Bonds payable	$ 1,725,000	$ 1,725,000

BONDS PAYABLE (Details Textual)

BONDS PAYABLE (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Debt Instrument [Line Items]
Professional Fees			$ 400,000		$ 400,000
Professional and Contract Services Expense	$ 0	$ 50,000	100,000	$ 150,000	200,000
Deferred Compensation Liability, Classified, Noncurrent	0		$ 0		100,000
Debt Instrument, Convertible, Remaining Discount Amortization Period			6 months
Deferred Compensation Liability To Be Amortized					$ 100,000
Bonds [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount						$ 21,000,000
Debt Instrument, Offering Date						Sep. 30, 2013
Debt Instrument Number Of Units Offered						840
Debt Instrument Face Amount Per Unit						$ 25,000
Debt Instrument, Term						2 years
Debt Instrument, Interest Rate, Stated Percentage						5.00%
First Lot Of Bonds [Member]
Debt Instrument [Line Items]
Debt Instrument Issue Size	$ 16,800,000		$ 16,800,000
Debt Instrument Number Of Units Offered	840		840
Debt Instrument Number Of Units	69		69
Debt Instrument Face Amount Per Unit	$ 25,000		$ 25,000
Debt Instrument Net Of Unamortized Discount Per Unit	20,000		20,000
Debt Instrument Unamortized Discount Per Unit	$ 5,000		$ 5,000
Debt Instrument, Term			2 years
Debt Instrument, Maturity Date			Sep. 30, 2015
Debt Instrument Effective Yield			11.80%
Debt Instrument, Interest Rate, Stated Percentage	5.00%		5.00%

NEGOTIABLE PROMISSORY NOTES (De

NEGOTIABLE PROMISSORY NOTES (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Negotiable promissory notes	$ 3,540,000	$ 0
Tri-way Industries [Member]
Negotiable promissory notes	$ 3,450,000	$ 0

NEGOTIABLE PROMISSORY NOTES 101

NEGOTIABLE PROMISSORY NOTES (Details Textual) - USD ($)	1 Months Ended
	Aug. 29, 2015	Sep. 30, 2015	Dec. 31, 2014
Notes Payable, Current, Total		$ 3,540,000	$ 0
Tri way Industries Ltd [Member]
Notes Payable, Current, Total	$ 3,450,000
Negtiable Notes Payable [Member]
Debt Instrument, Face Amount	$ 3,450,000
Debt Instrument, Interest Rate, Stated Percentage	2.50%
Debt Instrument Default Interest Rate	15.00%
Debt Instrument, Issuance Date	Aug. 29, 2015
Debt Instrument, Maturity Date, Description	Repaid in full within 120 calendar days from the issue of notes

CONVERTIBLE NOTE PAYABLES (Deta

CONVERTIBLE NOTE PAYABLES (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
10.50% convertible note of maturity date February 28, 2020	$ 35,468,110	$ 15,803,928

CONVERTIBLE NOTE PAYABLES (D103

CONVERTIBLE NOTE PAYABLES (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Aug. 29, 2014
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Price	$ 1		$ 1
Convertible Notes Payable, Noncurrent	$ 35,468,110		$ 35,468,110		$ 15,803,928
Deferred Compensation Liability, Current and Noncurrent	375,000		375,000
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						10.50%
Debt Instrument, Face Amount						$ 33,300,000
Debt Instrument, Discount Percentage						25.00%
Amortization of Debt Discount (Premium)	378,788	$ 18,758	838,832	$ 18,758
Convertible Notes Payable, Noncurrent						$ 11,632,450
Deferred Compensation Arrangement with Individual, Compensation Expense	375,000	$ 0	1,125,000	$ 0
Deferred Compensation Liability, Current and Noncurrent	1,500,000		1,500,000
Debt Instrument Principal Amount	$ 33,333,333		33,333,333		15,509,933
Debt Instrument, Increase, Accrued Interest			$ 2,135,777		$ 293,995

SHAREHOLDERS' EQUITY (Details T

SHAREHOLDERS' EQUITY (Details Textual) - USD ($)	Dec. 15, 2014	Nov. 10, 2014	Jun. 14, 2014	Dec. 17, 2014	Dec. 16, 2014	Sep. 16, 2014	Jun. 16, 2014	Mar. 27, 2013	Dec. 23, 2012	Dec. 22, 2012	Aug. 22, 2012	Jun. 26, 2010	Mar. 22, 2010	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 15, 2015	May. 30, 2014
Class of Stock [Line Items]
Preferred stock, shares authorized														10,000,000		10,000,000		10,000,000
Preferred stock, par value (in dollars per share)														$ 0.001		$ 0.001		$ 0.001
Preferred stock, share issued														100		100		7,000,100
Preferred stock, share outstanding														100		100		7,000,100
Issue of common stock for settlement of debts, Value																$ 4,797,332
Issue of common stock for settlement of debts, shares																753,304
Common Stock, Shares, Issued														19,178,757		19,178,757		17,162,716
Common Stock, Shares, Outstanding														19,178,757		19,178,757		17,162,716
Gains (Losses) on Extinguishment of Debt, Total														$ 0	$ 33,693	$ 0	$ 275,086
Common Stock, Shares Authorized														22,727,272		22,727,272		22,727,272
Common stock, par value (in dollars per share)														$ 0.001		$ 0.001		$ 0.001
Payment for Cancellation of Piecemeal Shares																$ 3,146,063	0
Stockholders' Equity, Reverse Stock Split				9.9 for 1	9.9 for 1
Employee Benefits and Share-based Compensation, Total																$ 726,315
Employees And Directors [Member]
Class of Stock [Line Items]
Shares Issued, Price Per Share														15.20		$ 15.20
Trade Finance Facility [Member]
Class of Stock [Line Items]
Issue of common stock for settlement of debts, shares																280,000
Shares Issued, Price Per Share														12.50		$ 12.50
Stock Issued During Period, Value, Other																$ 3,500,000
Employee Stock Option [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period																47,787
Professionals [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	80,739					202,020	117,248
Employee Benefits and Share-based Compensation, Total																$ 4,246,495		$ 133,744
Maximum [Member]
Class of Stock [Line Items]
Shares Issued, Price Per Share														8.91		$ 8.91
Minimum [Member]
Class of Stock [Line Items]
Shares Issued, Price Per Share														6.96		$ 6.96
Common Stock [Member]
Class of Stock [Line Items]
Issue of common stock for settlement of debts, Value																$ 4,797,332		$ 13,006,373
Issue of common stock for settlement of debts, shares																753,304		2,734,625
Gains (Losses) on Extinguishment of Debt, Total																$ 0	$ 275,086	$ 270,586	$ 1,318,947
Common stock, par value (in dollars per share)		$ 0.001
Payment for Cancellation of Piecemeal Shares																		$ 15,951
Stock Issued During Period, Shares, New Issues																153,392
Cancellation Of Piecemeal Shares																		1,681
Cancellation Of Piecemeal Shares, Price Per Share																		$ 9.49
Stockholders' Equity, Reverse Stock Split		9.9 for 1
Convertible Preferred Stock, Shares Issued upon Conversion																					707,070
Share Price														$ 11.13		$ 11.13
Decimal Stockholder Round Up Share Holding																75,002
Decimal Stockholder Round Up Share Holding Per Share																$ 14.20
Common Stock [Member] | Secured Debt [Member]
Class of Stock [Line Items]
Issue of common stock for settlement of debts, Value														$ 3,500,000
Issue of common stock for settlement of debts, shares														280,000
Share Issue Price														$ 12.50
Shares Issued, Price Per Share														$ 10.97		10.97
Stock Issued During Period, Shares, Share-based Compensation, Forfeited														514
Common Stock [Member] | Employee [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period																		130,568
Share based Compensation Arrangement By Share based Payment Award Shares Issued In Period Value																		$ 555,827
Shares Issued, Price Per Share																		$ 4.26
Common Stock [Member] | Professionals [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period																		400,008
Share based Compensation Arrangement By Share based Payment Award Shares Issued In Period Value																		$ 2,763,618
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price	$ 9.90					$ 7.43	$ 3.96
Share Price	$ 9.90					$ 7.43	$ 3.96
Common Stock [Member] | Pre Amendment [Member]
Class of Stock [Line Items]
Common Stock, Shares Authorized		17,171,716
Common Stock [Member] | Post Amendment [Member]
Class of Stock [Line Items]
Common Stock, Shares Authorized		22,727,272
Common Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price																		$ 9.90
Shares Issued, Price Per Share														$ 8.91		8.91		10.40
Common Stock [Member] | Maximum [Member] | Professionals [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price																		7.43
Common Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price																		3.96
Shares Issued, Price Per Share														$ 6.96		$ 6.96		3.96
Common Stock [Member] | Minimum [Member] | Professionals [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price																		$ 3.96
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized														100		100		100
Preferred stock, par value (in dollars per share)														$ 0.001		$ 0.001		$ 0.001
Preferred stock, share issued														100		100		100
Preferred stock, share outstanding														100		100		100
Preferred Stock, Voting Rights													Each outstanding share of the Series A Preferred Stock shall represent its proportionate share of the 80%
Stock Issued During Period, Value, New Issues													$ 100
Shares Issued, Price Per Share													$ 1
Series A Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized													100
Preferred stock, par value (in dollars per share)													$ 0.001
Preferred stock, share issued													100
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized														10,000,000		10,000,000		10,000,000
Preferred stock, par value (in dollars per share)														$ 0.001		$ 0.001		$ 0.001
Preferred stock, share issued														0		0		7,000,000
Preferred stock, share outstanding														0		0		7,000,000
Share Exchange Agreement Shares Exchangeable									3,000,000	3,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period								3,000,000				7,000,000								3,000,000
Preferred Stock, Conversion Basis										one-for-one basis
Shares Issued, Price Per Share				$ 9.9								$ 9.90
Convertible Preferred Stock, Shares Issued upon Conversion																					7,000,000
Series B Convertible Preferred Stock [Member] | Capital Adventure Inc [Member]
Class of Stock [Line Items]
Preferred stock, share issued									3,000,000
Share Exchange Agreement Shares Exchangeable										3,000,000
Series B Convertible Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized													7,000,000
Preferred stock, par value (in dollars per share)				$ 0.001									$ 0.001
Preferred stock, share issued												7,000,000
Series F Non-Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized														1,000,000		1,000,000		1,000,000
Preferred stock, par value (in dollars per share)														$ 0.001		$ 0.001		$ 0.001
Preferred stock, share issued														0		0		0
Preferred stock, share outstanding														0		0		0
Preferred Stock, Redemption Price Per Share																						$ 3.40
Conversion Of Stock, Shares Converted											100
Adjustments to Additional Paid in Capital, Increase in Carrying Amount of Redeemable Preferred Stock			$ 3,124,737
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Conversion Of Stock, Shares Converted																707,070
Shares Issued, Price Per Share														$ 10.97		$ 10.97
Convertible Preferred Stock, Shares Issued upon Conversion														7,000,000		7,000,000
Stock Issued During Period, Shares, Share-based Compensation, Forfeited																514

OBLIGATION UNDER OPERATING L105

OBLIGATION UNDER OPERATING LEASES (Details)	Sep. 30, 2015USD ($)
Operating Leased Assets [Line Items]
Year ended December 31, 2015	$ 40,591
Thereafter	86,561
Operating Leases, Future Minimum Payments Due	$ 127,152

OBLIGATION UNDER OPERATING L106

OBLIGATION UNDER OPERATING LEASES (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)a	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)a	Sep. 30, 2014USD ($)
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense	$ 40,591	$ 40,591	$ 121,773	$ 118,709
Agriculture Land [Member]
Operating Leased Assets [Line Items]
Area of Land | a	2,178		2,178
Operating Leases Rent Periodic Payment			$ 634
Lease Expiration Date			Mar. 31, 2017
Office Space [Member]
Operating Leased Assets [Line Items]
Area of Land | a	5,081		5,081
Operating Leases Rent Periodic Payment			$ 12,733
Lease Expiration Date			Jul. 8, 2016
Staff Quarter [Member]
Operating Leased Assets [Line Items]
Area of Land | a	1,555		1,555
Operating Leases Rent Periodic Payment			$ 163
Lease Expiration Date			May 1, 2016

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details Textual) - USD ($)	Dec. 15, 2014	May. 06, 2015	Sep. 16, 2014	Jun. 16, 2014	Apr. 25, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Benefits and Share-based Compensation									$ 726,315
Amortization of Deferred Charges, Total									562,500
Scenario, Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amortization of Deferred Charges, Total								$ 544,772
Professionals [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	80,739		202,020	117,248
Employee Benefits and Share-based Compensation									4,246,495		$ 133,744
Allocated Share-based Compensation Expense						$ 1,123,030	$ 2,883,096	$ 288,469		$ 355,341
Staff [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amortization of Deferred Charges, Total									$ 1,107,272
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price						$ 11.13			$ 11.13
Common Stock [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period		47,787			130,567
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price		$ 15.20			$ 4.26
Share Price		$ 15.20			$ 4.26
Common Stock [Member] | Professionals [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period											400,008
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price	$ 9.90		$ 7.43	$ 3.96
Share Price	$ 9.90		$ 7.43	$ 3.96

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Due To Directors Current	$ 692,906	$ 1,172,059
Solomon Yip Kun Lee [Member]
Related Party Transaction [Line Items]
Due To Directors Current	$ 692,906	$ 1,172,059

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
BASIC
Net income used in computing basic earnings per share	$ 21,522,100	$ 24,501,862	$ 54,587,143	$ 24,501,862
Basic earnings per share (in dollars per share)	$ 1.14	$ 1.49	$ 3.02	$ 4.42
Basic weighted average shares outstanding (in shares)	18,822,876	16,469,314	18,089,629	15,465,642
DILUTED
Net income used in computing basic earnings per share	$ 21,522,100	$ 24,501,862	$ 54,587,143	$ 24,501,862
Add back interest on convertible notes	0	0	0	0
Net income used in computing diluted earnings per share	$ 21,522,100	$ 24,501,862	$ 54,587,143	$ 68,376,819
Diluted earnings per share (in dollars per share)	$ 1.14	$ 1.43	$ 3.02	$ 4.23
Basic weighted average shares outstanding (in shares)	18,822,876	16,469,314	18,089,629	15,465,642
Add: weight average of common stock converted from Series B Convertible preferred shares outstanding (in shares)	0	707,070	0	707,070
Diluted weighted average shares outstanding (in shares)	18,822,876	17,176,384	18,089,629	16,172,712

EARNINGS PER SHARE (Details Tex

EARNINGS PER SHARE (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded From Computation Diluted Earnings Per Share	$ 597,813	$ 6,982,667	$ 35,468,110	$ 6,982,667

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual)	1 Months Ended
	Oct. 31, 2015USD ($)
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from Bank Debt	$ 14,151,000