Segment Reporting

9 Months Ended

Oct. 31, 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, discontinued operations, indirect interest income and certain other items that are included in net income determined in accordance with GAAP. The following table summarizes segment and other results and assets (amounts in thousands):

	Three Months Ended October 31,					Nine Months Ended October 31,
	2014			2013		2014		2013
Net sales and revenue:
Alternative energy	$	138,363		$	166,039	$	444,323	$	519,653
Real estate		91			149		299		348
Total net sales and revenues	$	138,454		$	166,188	$	444,622	$	520,001
Segment gross profit (loss):
Alternative energy	$	36,506		$	18,002	$	111,940	$	37,918
Real estate		(9	)		26		17		6
Total gross profit	$	36,497		$	18,028	$	111,957	$	37,924

	Three Months Ended October 31,						Nine Months Ended October 31,
	2014			2013			2014			2013
Segment profit (loss):
Alternative energy	$	41,412		$	16,491		$	121,797		$	34,231
Real estate		(34	)		(35	)		(63	)		(179	)
Corporate expense, net		(801	)		(604	)		(2,319	)		(2,010	)
Income from continuing operations before income taxes and noncontrolling interests	$	40,577		$	15,852		$	119,415		$	32,042

	October 31, 2014		January 31, 2014
Assets:
Alternative energy	$	416,703	$	356,589
Real estate		4,145		4,722
Corporate		49,530		66,557
Total assets	$	470,378	$	427,868

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 $115.8 million held by One Earth and NuGen will be used by the subsidiaries primarily to fund liquidity requirements, maintain adequate working capital levels and pay dividends.