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SEGMENT REPORTING
 12 Months Ended
Jan. 31, 2014
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]
18. SEGMENT REPORTING

The Company has two segments: alternative energy and real estate. 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,  
    2014     2013     2012  
Net sales and revenues:                        
Alternative energy   $ 665,625     $ 656,167     $ 408,635  
Real estate     466       472       244  
Total net sales and revenues   $ 666,091     $ 656,639     $ 408,879  
                         
Segment gross profit (loss):                        
Alternative energy   $ 64,261     $ 13,830     $ 35,179  
Real estate     (110 )     (228 )     (348 )
Total gross profit   $ 64,151     $ 13,602     $ 34,831  
                         
Segment profit (loss):                        
                         
Alternative energy segment profit (loss)   $ 63,228     $ (1,027 )   $ 48,580  
Real estate segment loss     (358 )     (497 )     (603 )
Corporate expenses, net     (3,100 )     (2,298 )     (2,048 )
Income from synthetic fuel investments     —       —       2,883  
Income (loss) from continuing operations before income taxes   $ 59,770     $ (3,822 )   $ 48,812  
                         
Sales of products alternative energy segment:                        
Ethanol     75 %     76 %     82 %
Dried distillers grains     19 %     18 %     17 %
Modified distillers grains     3 %     4 %     1 %
Other     3 %     2 %     — %
Total     100 %     100 %     100 %
                         
Sales of services real estate segment:                        
Leasing     100 %     100 %     100 %

    Years Ended January 31,  
    2014     2013     2012  
Interest income:                        
Alternative energy   $ 62     $ 37     $ 48  
Real estate     —       —       —  
Corporate and other     74       87       319  
Total interest income   $ 136     $ 124     $ 367  
                         
Depreciation and amortization expense:                        
Alternative energy   $ 16,914     $ 16,073     $ 11,653  
Real estate     131       137       103  
Corporate and other     —       —       —  
Total depreciation and amortization expense   $ 17,045     $ 16,210     $ 11,756  
                         
Equity in income of unconsolidated affiliates:                        
Alternative energy   $ 17,175     $ 627     $ 21,532  
Real estate     —       —       —  
Total equity in income of unconsolidated affiliates   $ 17,175     $ 627     $ 21,532  
                         
Additions to property and equipment:                        
Alternative energy   $ 3,374     $ 2,802     $ 7,276  
Real estate     —       —       66  
Corporate and other     394       —       —  
Total additions to property and equipment   $ 3,768     $ 2,802     $ 7,342  

    January 31,  
    2014     2013     2012  
Assets:                        
Alternative energy   $ 356,589     $ 337,857     $ 367,029  
Real estate     4,722       13,326       17,458  
Corporate and other     66,557       54,147       53,562  
Total assets   $ 427,868     $ 405,330     $ 438,049  
                         
Additions to other long lived assets:                        
Alternative energy   $ 1,030     $ 645     $ 2,624  
Real estate     —       —       —  
Total additions to other long lived assets   $ 1,030     $ 645     $ 2,624  
                         
Current and long term debt:                        
Alternative energy   $ 75,726     $ 106,309     $ 122,678  
Corporate and other     —       620       1,071  
Total long term debt   $ 75,726     $ 106,929     $ 123,749  

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 $41.8 million held by One Earth and NuGen at January 31, 2014 will be used primarily to fund working capital needs for the subsidiaries.