XML 43 R28.htm IDEA: XBRL DOCUMENT
v3.20.2

DISCONTINUED OPERATIONS AND OTHER DISPOSITIONS - (Tables) | 6 Months Ended
--- | ---
Sep. 30, 2020
Discontinued Operations And Disposal Groups [Abstract] |
Summary of Disposal Groups, Including Discontinued Operations | The following is a summary of operating results included in Earnings (Loss) from Discontinued Operations for the three and six months ended September 30, 2020 and 2019.
|  | For the Three Months Ended September 30, |  |  | For the Six Months Ended September 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
|  | (dollars in thousands) |
Revenue |  | $ | 14 |  |  | $ | 13,957 |  |  | $ | 1,045 |  |  | $ | 29,189 |
Cost of Goods Sold |  |  | 1,065 |  |  |  | 18,471 |  |  |  | 3,415 |  |  |  | 36,468 |
Gross Profit |  |  | (1,051 | ) |  |  | (4,514 | ) |  |  | (2,370 | ) |  |  | (7,279 | )
Other Non-Operating Income |  |  | 44 |  |  |  | 357 |  |  |  | 226 |  |  |  | 419 |
Gain on Sale of Discontinued Operations |  |  | 9,230 |  |  |  | — |  |  |  | 9,230 |  |  |  | — |
Earnings (Loss) from Discontinued Operations |  |  | 8,223 |  |  |  | (4,157 | ) |  |  | 7,086 |  |  |  | (6,860 | )
Income Tax (Expense) Benefit |  |  | (2,060 | ) |  |  | 886 |  |  |  | (1,808 | ) |  |  | 1,560 |
Net Earnings (Loss) from Discontinued Operations |  | $ | 6,163 |  |  | $ | (3,271 | ) |  | $ | 5,278 |  |  | $ | (5,300 | )
The significant components of our Consolidated Statements of Cash Flows for discontinued operations for the six months ended September 30, 2020 and 2019 are as follows:
|  | For the Six Months Ended September 30, |
|  | 2020 |  |  | 2019 |
|  | (dollars in thousands) |
Depreciation and Amortization |  | $ | 221 |  |  | $ | 7,642 |
Gain on Sale |  |  | (9,230 | ) |  |  | — |
Net Change in Inventory |  |  | — |  |  |  | 1,892 |
Capital Expenditures |  |  | — |  |  |  | 65 |
The following is a summary of assets and liabilities attributable to discontinued operations, which were included in our balance sheet at March 31, 2020:
|  | March 31, |
|  | 2020 |
|  | (dollars in thousands) |
ASSETS |  |  |  |
Accounts and Notes Receivable |  | $ | 9,019 |
Allowance for Doubtful Accounts |  |  | (3,041 | )
Inventories |  |  | 387 |
Prepaid and Other Assets |  |  | 727 |
Total Current Assets |  |  | 7,092 |
Property, Plant, and Equipment, net |  |  | 5,692 |
Operating Lease Right-of-Use Assets |  |  | 1,047 |
Total Noncurrent Assets |  |  | 6,739 |
|  | $ | 13,831 |
LIABILITIES |  |  |  |
Accounts Payable |  | $ | 2,014 |
Accrued Liabilities |  |  | 2,851 |
Operating Lease Liabilities |  |  | 3,622 |
Total Current Liabilities |  |  | 8,487 |
Noncurrent Operating Lease Liabilities |  |  | 9,570 |
Other Long-term Liabilities |  |  | 5,857 |
Total Noncurrent Liabilities |  |  | 15,427 |
|  | $ | 23,914 |
Summary of Revenue and Operating Earnings | Revenue and Operating Earnings from Western and Mathews, collectively, for the three and six months ended September 30, 2020 and 2019 were as follows:
|  | For the Three Months Ended September 30, |  |  | For the Six Months Ended September 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
|  | (dollars in thousands) |
Revenue |  | $ | — |  |  | $ | 9,575 |  |  | $ | 1,692 |  |  | $ | 17,376 |
Operating Earnings |  | $ | — |  |  | $ | 1,530 |  |  | $ | 142 |  |  | $ | 2,513 |

X
- Definition Schedule of revenue and operating earnings table text block. + References No definition available. + Details
Name: | exp_ScheduleOfRevenueAndOperatingEarningsTableTextBlock
Namespace Prefix: | exp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=109226691&loc=SL51724579-110230 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1474-107760 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5D -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721677-107760 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721533-107759 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721659-107760 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721665-107760 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721675-107760 Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760 Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760 Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721671-107760 Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760 Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721663-107760 + Details
Name: | us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration