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SEGMENT REPORTING | 12 Months Ended
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Jan. 31, 2012
Segment Reporting Disclosure [Text Block] |
19. | SEGMENT REPORTING
| Beginning in the second quarter of fiscal year 2009, the Company realigned its reportable business segments to be consistent with changes to its management structure and reporting. The Company has two segments: alternative energy and real estate. In prior years, the real estate segment was formerly included in the retail segment and historical amounts have been reclassified to conform to the current year segment reporting presentation. For stores and warehouses closed for which the Company has a retained interest in the related real estate, operations are presented in the real estate segment when retail operations cease. The Company evaluates the performance of each reportable segment based on segment profit. Segment profit excludes income taxes, indirect interest expense, discontinued operations, indirect interest income and certain other items that are included in net income determined in accordance with accounting principles generally accepted in the United States of America. Amounts below include corporate activities that are not separately reportable and income from synthetic fuel investments (amounts in thousands):
|  | Years Ended January 31, |
|  | 2012 |  | 2011 |  | 2010 |
Net sales and revenues: |  |  |  |  |  |  |  |  |  |
Alternative energy |  | $ | 408,635 |  | $ | 300,389 |  | $ | 169,175 |
Real estate |  |  | 1,317 |  |  | 1,018 |  |  | 602 |
Total net sales and revenues |  | $ | 409,952 |  | $ | 301,407 |  | $ | 169,777 |
Segment gross profit (loss): |  |  |  |  |  |  |  |  |  |
Alternative energy |  | $ | 35,179 |  | $ | 31,173 |  | $ | 21,923 |
Real estate |  |  | (1,343 | ) |  | (543 | ) |  | (1,041 | )
Total gross profit |  | $ | 33,836 |  | $ | 30,630 |  | $ | 20,882 |
Segment profit (loss): |  |  |  |  |  |  |  |  |  |
Alternative energy segment profit |  | $ | 48,580 |  | $ | 13,403 |  | $ | 17,811 |
Real estate segment (loss) |  |  | (1,539 | ) |  | (770 | ) |  | (1,225 | )
Corporate expenses |  |  | (2,307 | ) |  | (2,724 | ) |  | (1,870 | )
Interest expense |  |  | (111 | ) |  | (205 | ) |  | (338 | )
Interest income |  |  | 319 |  |  | 372 |  |  | 263 |
Income from synthetic fuel investments |  |  | 2,883 |  |  | — |  |  | — |
Income from continuing operations before income taxes |  | $ | 47,825 |  | $ | 10,076 |  | $ | 14,641 |
Sales of products alternative energy segment: |  |  |  |  |  |  |  |  |  |
Ethanol |  |  | 82 | % |  | 84 | % |  | 83 | %
Distillers grains |  |  | 18 | % |  | 16 | % |  | 17 | %
Total |  |  | 100 | % |  | 100 | % |  | 100 | %
Sales of services real estate segment: |  |  |  |  |  |  |  |  |  |
Leasing |  |  | 100 | % |  | 100 | % |  | 100 | %
Interest income: |  |  |  |  |  |  |  |  |  |
Alternative energy |  | $ | 47 |  | $ | 75 |  | $ | 182 |
Real estate |  |  | 51 |  |  | — |  |  | — |
Unallocated |  |  | 319 |  |  | 372 |  |  | 263 |
Total interest income |  | $ | 417 |  | $ | 447 |  | $ | 445 |
|  | Years Ended January 31, |
|  | 2012 |  | 2011 |  | 2010 |
Depreciation and amortization expense: |  |  |  |  |  |  |  |  |  |
Alternative energy |  | $ | 11,653 |  | $ | 17,354 |  | $ | 9,643 |
Real estate |  |  | 392 |  |  | 328 |  |  | 224 |
Unallocated |  |  | — |  |  | 182 |  |  | — |
Total depreciation and amortization expense |  | $ | 12,045 |  | $ | 17,864 |  | $ | 9,867 |
Equity in income of unconsolidated affiliates: |  |  |  |  |  |  |  |  |  |
Alternative energy |  | $ | 21,532 |  | $ | 14,558 |  | $ | 6,027 |
Real estate |  |  | — |  |  | — |  |  | — |
Total equity in income of unconsolidated affiliates: |  | $ | 21,532 |  | $ | 14,558 |  | $ | 6,027 |
|  | Years Ended January 31, |
|  | 2012 |  | 2011 |  | 2010 |
Additions to property and equipment: |  |  |  |  |  |  |  |  |  |
Alternative energy |  | $ | 7,276 |  | $ | 5,677 |  | $ | 35,320 |
Real estate |  |  | 66 |  |  | 356 |  |  | 332 |
Total additions to property and equipment |  | $ | 7,342 |  | $ | 6,033 |  | $ | 35,652 |
Assets: |  |  |  |  |  |  |  |  |  |
Alternative energy |  | $ | 367,029 |  | $ | 257,202 |  | $ | 302,228 |
Real estate |  |  | 17,458 |  |  | 22,235 |  |  | 31,796 |
Corporate and other |  |  | 53,562 |  |  | 96,285 |  |  | 117,481 |
Total assets |  | $ | 438,049 |  | $ | 375,722 |  | $ | 451,505 |
Additions to other long lived assets: |  |  |  |  |  |  |  |  |  |
Alternative energy |  | $ | 2,624 |  | $ | 10,112 |  | $ | 25 |
Real estate |  |  | — |  |  | — |  |  | — |
Total additions to other long lived assets |  | $ | 2,624 |  | $ | 10,112 |  | $ | 25 |
Long term debt and capital lease obligations |  |  |  |  |  |  |  |  |  |
Alternative energy |  | $ | 107,706 |  | $ | 69,049 |  | $ | 124,093 |
Real estate |  |  | — |  |  | — |  |  | — |
Corporate and other |  |  | 821 |  |  | 1,924 |  |  | 2,596 |
Total long term debt and capital lease obligations |  | $ | 108,527 |  | $ | 70,973 |  | $ | 126,689 |
| Additions to other long lived assets represent primarily equity method investments and long term refundable real estate taxes.
| Certain corporate costs and expenses, including information technology, employee benefits, and other shared services, are allocated to the business segments. The allocations are generally amounts agreed upon by management, which may differ from amounts that would be incurred if such services were purchased separately by the business segment. Corporate assets are primarily cash and equivalents, deferred income tax benefits and refundable income taxes.
| Cash, except for cash held by One Earth and NuGen, is considered to be fungible and available for both corporate and segment use depending on liquidity requirements. Cash of approximately $28.9 million held by One Earth and NuGen will be used primarily to fund working capital needs for the subsidiaries.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 + Details
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