Segment Reporting

3 Months Ended

Apr. 30, 2014

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

Note 16. 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 GAAP. Segment profit includes realized and unrealized gains and losses on derivative financial instruments. The following table summarizes segment and other results and assets (amounts in thousands):

	Three Months Ended April 30,
	2014			2013
Net sales and revenue:
Alternative energy	$	155,827		$	178,324
Real estate		109			100
Total net sales and revenues	$	155,936		$	178,424
Segment gross profit (loss):
Alternative energy	$	36,614		$	9,026
Real estate		(64	)		(34	)
Total gross profit	$	36,550		$	8,992

	Three Months Ended April 30,
	2014			2013
Segment profit (loss):
Alternative energy	$	38,876		$	6,626
Real estate		(91	)		(97	)
Corporate expense, net		(753	)		(692	)
Income from continuing operations before income taxes and noncontrolling interests	$	38,032		$	5,837

		April 30, 2014		January 31, 2014
Assets:
Alternative energy	$	384,034	$	356,589
Real estate		4,635		4,722
Corporate and other		58,280		66,557
Total assets	$	446,949	$	427,868

	Three Months Ended April 30,
	2014			2013
Sales of products alternative energy segment:
Ethanol		76	%		74	%
Dried distillers grains		20	%		17	%
Modified distillers grains		1	%		6	%
Other		3	%		3	%
Total		100	%		100	%
Sales of services real estate segment:
Lease revenue		100	%		100	%

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 and are based on a reasonable and systematic approach, which may differ from amounts that would be incurred if such services were purchased separately by the business segment. Corporate assets are primarily cash.

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 $70.1 million held by One Earth and NuGen will be used by the subsidiaries primarily to fund liquidity requirements and maintain adequate working capital levels.