RELATED PARTIES

12 Months Ended

Jan. 31, 2021

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

15. RELATED PARTIES

During fiscal years 2020, 2019 and 2018, One Earth and NuGen, combined, purchased approximately $54.8 million, $171.5 million and $176.8 million, respectively, of corn and other supplies from minority equity investors. The Company had amounts payable to related parties of approximately $0.7 million at January 31, 2021 and 2020.

During fiscal years 2020, 2019 and 2018, the Company recognized commission expense of approximately ($0.2) million, $(0.7) million and $0.8 million, respectively, payable to the minority investor in the refined coal entity. The commission expense is associated with the refined coal segment. The Company had accrued liabilities related to the commission expense of approximately $0.1 million and approximately $0.5 million at January 31, 2021 and 2020, respectively.

During fiscal years 2020 and 2019, the Company received approximately $0.1 million and approximately $0.3 million, respectively, in capital contributions from the minority investor in the refined coal entity.