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Segment Reporting
6 Months Ended
Jan. 31, 2021
Segment Reporting, Measurement Disclosures [Abstract]  
Segment Reporting Segment Reporting
The Company has two reportable segments: Engine Products and Industrial Products. Segment determination is based on the internal organization structure, management of operations and performance evaluation by management and the Company’s Board of Directors. Corporate and unallocated includes corporate expenses determined to be non-allocable to the segments, such as interest expense.
The Company is an integrated enterprise, characterized by substantial intersegment cooperation, cost allocations and sharing of assets. Therefore, the Company does not represent that these segments, if operated independently, would report the earnings before income taxes and other financial information shown below.
Segment details are as follows (in millions):
Three Months Ended
January 31,
Six Months Ended
January 31,
2021202020212020
Net sales
Engine Products segment$462.4 $435.6 $898.6 $894.7 
Industrial Products segment216.7 226.4 417.2 440.0 
Total Company$679.1 $662.0 $1,315.8 $1,334.7 
  
Earnings before income taxes
Engine Products segment$61.3 $53.3 $121.7 $115.7 
Industrial Products segment25.8 34.6 53.3 64.1 
Corporate and unallocated(13.2)(5.1)(18.9)(10.3)
Total Company$73.9 $82.8 $156.1 $169.5 
Net sales are as follows (in millions):
Three Months Ended
January 31,
Six Months Ended
January 31,
 2021202020212020
Engine Products segment
Off-Road$77.9 $67.5 $142.6 $136.1 
On-Road33.4 33.8 65.3 74.5 
Aftermarket330.2 308.1 647.4 627.5 
Aerospace and Defense20.9 26.2 43.3 56.6 
Total Engine Products segment462.4 435.6 898.6 894.7 
Industrial Products segment
Industrial Filtration Solutions149.9 155.0 285.6 304.1 
Gas Turbine Systems23.4 24.3 46.4 45.0 
Special Applications43.4 47.1 85.2 90.9 
Total Industrial Products segment216.7 226.4 417.2 440.0 
Total Company$679.1 $662.0 $1,315.8 $1,334.7 
There were no customers that accounted for over 10% of net sales for the three and six months ended January 31, 2021 or 2020. There were no customers that accounted for over 10% of gross accounts receivable as of January 31, 2021 or as of July 31, 2020.