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Segment Reporting | 6 Months Ended
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Jul. 31, 2025
Segment Reporting [Abstract] |
Segment Reporting |
1 3 . | Segment Reporting
Domestic and international sales are as follows in millions of dollars:
(in millions) |  | Three Months Ended July 31, |  |  | Six Months Ended July 31, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Domestic |  | $ | 22.1 |  |  | $ | 12.4 |  |  | $ | 42.8 |  |  | $ | 26.6 |
International |  |  | 30.4 |  |  |  | 26.1 |  |  |  | 56.4 |  |  |  | 48.2 |
Total Sales |  | $ | 52.5 |  |  | $ | 38.5 |  |  | $ | 99.2 |  |  | $ | 74.8 |
The Company is organized into seven geographical operating segments that are based on management responsibilities: U.S. Operations (including the Corporate office), Europe, Mexico, Asia, Canada, Latin America and Other Foreign. The Company adopted ASU No. 2023-07 (“ASU 2023-07”), Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures for the year ended January 31, 2025 and applied it retrospectively for the prior periods presented. Gross profit and Operating income (loss) are the measures used by the chief operating decision maker, identified as our President and Chief Executive Officer, to evaluate segment performance and identify opportunities when allocating resources. The accounting principles applied at the reportable segment level in determining the segment measure of profit or loss are the same as those applied at the consolidated financial statement level. Sales and transfers between operating segments are accounted for at market-based transaction prices and are eliminated in consolidation. Our U.S. operations include a facility in Alabama (primarily the distribution to customers of the bulk of our products and the light manufacturing of our chemical, wovens, reflective, and fire products) and facilities in Iowa and Arkansas (fire services). The Company also maintains one manufacturing facility in China (primarily disposable and chemical suit production), a manufacturing facility in Mexico (primarily disposable, reflective, fire and chemical suit production), a manufacturing facility in Vietnam (primarily disposable production), a manufacturing facility in Argentina (primarily wovens production), a manufacturing facility in Romania (boots), a manufacturing facility in New Zealand (helmets) and two small manufacturing facilities in India (primarily disposable and wovens production). Our China and Vietnam facilities produce a significant portion of the Company’s products. We evaluate the performance of these entities based on gross profit, which is defined as net sales less cost of goods sold, and operating income (loss), which is defined as income before income taxes, interest expense and other income and expenses. We have sales forces in the U.S., Canada, Mexico, Europe, Latin America, India, Russia, Kazakhstan, Australia, New Zealand and China, which sell and distribute products shipped from the U.S., Mexico, China, Vietnam or India. The table below represents information about reportable segments for the three and six month periods noted therein (amounts may not foot due to rounding):
(in millions of dollars) |  | Three Months Ended July 31, |  |  | Six Months Ended July 31, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Net Sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Operations |  | $ | 24.5 |  |  | $ | 14.2 |  |  | $ | 47.0 |  |  | $ | 30.1 |
Other foreign |  |  | 5.2 |  |  |  | 4.9 |  |  |  | 9.9 |  |  |  | 9.4 |
Europe |  |  | 15.7 |  |  |  | 7.3 |  |  |  | 27.8 |  |  |  | 13.4 |
Mexico |  |  | 2.0 |  |  |  | 2.5 |  |  |  | 3.8 |  |  |  | 4.1 |
Asia |  |  | 14.3 |  |  |  | 13.5 |  |  |  | 26.3 |  |  |  | 23.9 |
Canada |  |  | 2.9 |  |  |  | 2.5 |  |  |  | 5.3 |  |  |  | 5.5 |
Latin America |  |  | 4.6 |  |  |  | 7.4 |  |  |  | 8.9 |  |  |  | 12.2 |
Less intersegment sales |  |  | (16.7 | ) |  |  | (13.8 | ) |  |  | (29.8 | ) |  |  | (23.8 | )
Consolidated sales |  | $ | 52.5 |  |  | $ | 38.5 |  |  | $ | 99.2 |  |  | $ | 74.8 |
External Sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Operations |  | $ | 22.1 |  |  | $ | 12.4 |  |  | $ | 42.8 |  |  | $ | 26.6 |
Other foreign |  |  | 3.3 |  |  |  | 3.9 |  |  |  | 6.3 |  |  |  | 7.8 |
Europe |  |  | 15.1 |  |  |  | 7.1 |  |  |  | 26.9 |  |  |  | 13.1 |
Mexico |  |  | 1.1 |  |  |  | 1.7 |  |  |  | 2.3 |  |  |  | 2.8 |
Asia |  |  | 3.7 |  |  |  | 3.5 |  |  |  | 7.3 |  |  |  | 6.8 |
Canada |  |  | 2.9 |  |  |  | 2.5 |  |  |  | 5.2 |  |  |  | 5.5 |
Latin America |  |  | 4.3 |  |  |  | 7.4 |  |  |  | 8.4 |  |  |  | 12.2 |
Consolidated external sales |  | $ | 52.5 |  |  | $ | 38.5 |  |  | $ | 99.2 |  |  | $ | 74.8 |
Intersegment Sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Operations |  | $ | 2.3 |  |  | $ | 1.8 |  |  | $ | 4.1 |  |  | $ | 3.5 |
Other foreign |  |  | 1.9 |  |  |  | 1.0 |  |  |  | 3.6 |  |  |  | 1.6 |
Europe |  |  | 0.6 |  |  |  | 0.2 |  |  |  | 0.9 |  |  |  | 0.3 |
Mexico |  |  | 0.9 |  |  |  | 0.8 |  |  |  | 1.5 |  |  |  | 1.3 |
Asia |  |  | 10.7 |  |  |  | 10.0 |  |  |  | 19.1 |  |  |  | 17.1 |
Canada |  |  | 0.1 |  |  |  | — |  |  |  | 0.2 |  |  |  | — |
Latin America |  |  | 0.2 |  |  |  | — |  |  |  | 0.4 |  |  |  | — |
Consolidated intersegment sales |  | $ | 16.7 |  |  | $ | 13.8 |  |  | $ | 29.8 |  |  | $ | 23.8 |
The table below represents information about reportable segments for the three and six month periods noted therein (amounts may not foot due to rounding):
(in millions of dollars) |  | Three Months Ended July 31, |  |  | Six Months Ended July 31, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Cost of Goods Sold: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Operations |  | $ | 15.5 |  |  | $ | 9.0 |  |  | $ | 30.8 |  |  | $ | 18.1 |
Other foreign |  |  | 3.5 |  |  |  | 2.8 |  |  |  | 6.6 |  |  |  | 5.5 |
Europe |  |  | 12.2 |  |  |  | 5.9 |  |  |  | 21.1 |  |  |  | 10.4 |
Mexico |  |  | 2.1 |  |  |  | 2.1 |  |  |  | 3.9 |  |  |  | 3.6 |
Asia |  |  | 11.4 |  |  |  | 10.2 |  |  |  | 21.0 |  |  |  | 18.4 |
Canada |  |  | 2.0 |  |  |  | 1.4 |  |  |  | 3.9 |  |  |  | 3.1 |
Latin America |  |  | 3.0 |  |  |  | 3.8 |  |  |  | 5.9 |  |  |  | 6.0 |
Less intersegment cost of goods sold |  |  | (16.0 | ) |  |  | (11.9 | ) |  |  | (28.4 | ) |  |  | (21.7 | )
Consolidated cost of goods sold |  | $ | 33.7 |  |  | $ | 23.3 |  |  | $ | 64.8 |  |  | $ | 43.4 |
Gross Profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Operations |  | $ | 9.0 |  |  | $ | 5.2 |  |  | $ | 16.2 |  |  | $ | 12.0 |
Other foreign |  |  | 1.7 |  |  |  | 2.2 |  |  |  | 3.2 |  |  |  | 4.0 |
Europe |  |  | 3.5 |  |  |  | 1.5 |  |  |  | 6.7 |  |  |  | 3.0 |
Mexico |  |  | (0.1 | ) |  |  | 0.3 |  |  |  | (0.1 | ) |  |  | 0.4 |
Asia |  |  | 2.9 |  |  |  | 3.3 |  |  |  | 5.4 |  |  |  | 5.5 |
Canada |  |  | 0.9 |  |  |  | 1.1 |  |  |  | 1.4 |  |  |  | 2.4 |
Latin America |  |  | 1.6 |  |  |  | 3.5 |  |  |  | 3.0 |  |  |  | 6.2 |
Less intersegment loss |  |  | (0.7 | ) |  |  | (1.9 | ) |  |  | (1.3 | ) |  |  | (2.1 | )
Consolidated gross profit |  | $ | 18.8 |  |  | $ | 15.2 |  |  | $ | 34.5 |  |  | $ | 31.4 |
Operating Expenses (1) : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Operations |  | $ | 14.3 |  |  | $ | 8.6 |  |  | $ | 25.0 |  |  | $ | 16.1 |
Other foreign |  |  | 1.6 |  |  |  | 1.5 |  |  |  | 3.0 |  |  |  | 2.7 |
Europe |  |  | 3.4 |  |  |  | 3.0 |  |  |  | 7.4 |  |  |  | 4.9 |
Mexico |  |  | 0.6 |  |  |  | 0.1 |  |  |  | 1.3 |  |  |  | 0.6 |
Asia |  |  | 1.4 |  |  |  | 1.2 |  |  |  | 2.9 |  |  |  | 2.4 |
Canada |  |  | 0.5 |  |  |  | 1.4 |  |  |  | 1.2 |  |  |  | 2.5 |
Latin America |  |  | 1.4 |  |  |  | 1.2 |  |  |  | 3.0 |  |  |  | 2.1 |
Less intersegment operating expenses |  |  | (0.4 | ) |  |  | (0.2 | ) |  |  | (0.7 | ) |  |  | (0.5 | )
Consolidated operating expenses |  | $ | 22.9 |  |  | $ | 16.8 |  |  | $ | 43.1 |  |  | $ | 30.8 |
Operating (Loss) Income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Operations |  | $ | (5.3 | ) |  | $ | (3.4 | ) |  | $ | (8.9 | ) |  | $ | (4.1 | )
Other foreign |  |  | 0.1 |  |  |  | 0.7 |  |  |  | 0.3 |  |  |  | 1.3 |
Europe |  |  | 0.1 |  |  |  | (1.5 | ) |  |  | (0.7 | ) |  |  | (1.9 | )
Mexico |  |  | (0.7 | ) |  |  | 0.2 |  |  |  | (1.4 | ) |  |  | (0.2 | )
Asia |  |  | 1.5 |  |  |  | 2.1 |  |  |  | 2.4 |  |  |  | 3.1 |
Canada |  |  | 0.4 |  |  |  | (0.3 | ) |  |  | 0.2 |  |  |  | (0.1 | )
Latin America |  |  | 0.2 |  |  |  | 2.3 |  |  |  | — |  |  |  | 4.1 |
Less intersegment loss (income) |  |  | (0.3 | ) |  |  | (1.7 | ) |  |  | (0.6 | ) |  |  | (1.6 | )
Operating (loss) income |  | $ | (4.0 | ) |  | $ | (1.6 | ) |  | $ | (8.7 | ) |  | $ | 0.6 |
(1) | Includes lease impairments
The table below represents information about reported segments for the three and six month periods noted therein (amounts may not foot due to rounding):
|  | As of July 31, |  |  | As of January 31, |
(in millions of dollars) |  | 2025 |  |  | 2025 |
Total Assets: |  |  |  |  |  |  |  |
U.S. Operations |  | $ | 180.2 |  |  | $ | 167.4 |
Europe |  |  | 64.0 |  |  |  | 60.3 |
Mexico |  |  | 10.8 |  |  |  | 13.7 |
Asia |  |  | 50.9 |  |  |  | 48.0 |
Canada |  |  | 6.8 |  |  |  | 6.4 |
Latin America |  |  | 22.4 |  |  |  | 21.7 |
Other foreign |  |  | 19.5 |  |  |  | 18.3 |
Less intersegment |  |  | (128.3 | ) |  |  | (123.3 | )
Consolidated assets |  | $ | 226.3 |  |  | $ | 212.5 |
Total Assets Less Intersegment: |  |  |  |  |  |  |  |
U.S. Operations |  | $ | 95.6 |  |  | $ | 85.6 |
Europe |  |  | 58.2 |  |  |  | 55.3 |
Mexico |  |  | 8.0 |  |  |  | 11.2 |
Asia |  |  | 23.8 |  |  |  | 21.3 |
Canada |  |  | 4.7 |  |  |  | 4.6 |
Latin America |  |  | 18.7 |  |  |  | 18.0 |
Other foreign |  |  | 17.3 |  |  |  | 16.5 |
Consolidated assets |  | $ | 226.3 |  |  | $ | 212.5 |
Total Goodwill and Intangible Assets |  |  |  |  |  |  |  |
U.S. Operations |  | $ | 16.9 |  |  | $ | 17.1 |
Europe |  |  | 22.4 |  |  |  | 22.7 |
Other foreign |  |  | 1.8 |  |  |  | 1.9 |
Consolidated goodwill and intangible assets |  | $ | 41.1 |  |  | $ | 41.7 |
The table below presents external sales by product line:
(in millions of dollars) |  | Three Months Ended July 31, |  |  | Six Months Ended July 31, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
External Sales by product lines: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disposables |  | $ | 13.9 |  |  | $ | 12.3 |  |  | $ | 27.0 |  |  | $ | 25.4 |
Chemical |  |  | 5.6 |  |  |  | 5.3 |  |  |  | 11.7 |  |  |  | 11.6 |
Fire Service |  |  | 25.6 |  |  |  | 12.0 |  |  |  | 46.6 |  |  |  | 22.5 |
Gloves |  |  | 0.4 |  |  |  | 0.5 |  |  |  | 0.7 |  |  |  | 1.1 |
High Visibility |  |  | 1.5 |  |  |  | 1.2 |  |  |  | 2.5 |  |  |  | 2.4 |
High Performance Wear |  |  | 2.2 |  |  |  | 1.4 |  |  |  | 3.8 |  |  |  | 2.6 |
Wovens |  |  | 3.3 |  |  |  | 5.8 |  |  |  | 6.9 |  |  |  | 9.2 |
Consolidated external sales |  | $ | 52.5 |  |  | $ | 38.5 |  |  | $ | 99.2 |  |  | $ | 74.8 |

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- Definition The entire disclosure for reporting segments including data and tables. 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