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Operating Segments
3 Months Ended
Oct. 31, 2021
Segment Reporting [Abstract]  
Operating Segment Disclosure OPERATING SEGMENTS
We have two operating segments: (1) Business to Business Products Group and (2) Retail and Wholesale Products Group. These operating segments are managed separately and each segment's major customers have different characteristics. The Retail and Wholesale Products Group customers include: mass merchandisers; wholesale clubs; drugstore chains; pet specialty retail outlets; dollar stores; retail grocery stores; e-commerce retailers; distributors of industrial cleanup and automotive products; environmental service companies; and sports field product users. The Business to Business Products Group customers include: processors and refiners of edible oils, petroleum-based oils and biodiesel fuel; manufacturers of animal feed and agricultural chemicals; distributors of animal health and nutrition products; and marketers of consumer products. Our operating segments are also our reportable segments. The accounting policies of the segments are the same as those described in Note 1 of the Notes to the Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended July 31, 2021.

Net sales for our principal products by segment are as follows (in thousands):
Business to Business Products GroupRetail and Wholesale Products Group
For the Three Months Ended October 31,
Product2021202020212020
Cat Litter$4,636 $3,876 $43,895 $40,794 
Industrial and Sports — 9,120 7,262 
Agricultural and Horticultural6,208 6,987  — 
Bleaching Clay and Fluids Purification14,505 12,641 516 519 
Animal Health and Nutrition3,580 4,018  — 
Net Sales$28,929 $27,522 $53,531 $48,575 

We do not rely on any segment asset allocations and we do not consider them meaningful because of the shared nature of our production facilities; however, we have estimated the segment asset allocations below for those assets for which we can reasonably determine. The unallocated asset category is the remainder of our total assets. The asset allocation is estimated and is not a measure used by our chief operating decision maker about allocating resources to the operating segments or in assessing their performance. 
 Assets
October 31, 2021July 31, 2021
 (in thousands)
Business to Business Products Group$69,057 $69,023 
Retail and Wholesale Products Group109,052 103,268 
Unallocated Assets45,779 55,275 
Total Assets$223,888 $227,566 

Net sales and operating income for each segment are provided below. The corporate expenses line includes certain unallocated expenses, including primarily salaries, wages and benefits, purchased services, rent, utilities and depreciation and amortization associated with corporate functions such as research and development, information systems, finance, legal, human resources and customer service. Corporate expenses also include the estimated annual incentive plan bonus accrual. In addition, Income from our Business to Business and Retail and Wholesale Products as well as Corporate Expenses for the three months ended October 31, 2020 were adjusted for an immaterial correction of an error. See Note 1 of the Notes to the unaudited Condensed Consolidated Financial Statements.
 For the Three Months Ended October 31,
 Net SalesIncome
 2021202020212020
  (in thousands)
Business to Business Products Group$28,929 $27,522 $6,746 $7,600 
Retail and Wholesale Products Group53,531 48,575 74 3,550 
Net Sales$82,460 $76,097 
Corporate Expenses(6,375)(5,973)
Income from Operations445 5,177 
Total Other Income (Expense), Net265 (422)
Income before Income Taxes710 4,755 
Income Tax Expense(115)(806)
Net Income595 3,949 
Net Income (Loss) Attributable to Noncontrolling Interest10 (35)
Net Income Attributable to Oil-Dri$585 $3,984