0000930413-22-000653 | 10-K | XBRL Viewer | REX American Resources Corp

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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Jan. 31, 2022	Apr. 05, 2022	Jul. 31, 2021
Document Information Line Items
Entity Registrant Name	REX AMERICAN RESOURCES CORPORATION
Trading Symbol	REX
Document Type	10-K
Current Fiscal Year End Date	--01-31
Entity Common Stock, Shares Outstanding		5,920,351
Entity Public Float			$ 432,166,213
Amendment Flag	false
Entity Central Index Key	0000744187
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jan. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Document Annual Report	true
Entity File Number	001-09097
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	31-1095548
Entity Address, Address Line One	7720 Paragon Road
Entity Address, City or Town	Dayton
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	45459
City Area Code	937
Local Phone Number	276-3931
Title of 12(b) Security	Common Stock, $.01 par value
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes
Documents Incorporated by Reference [Text Block]	Documents Incorporated by Reference
Auditor Name	Deloitte and Touche LLP
Auditor Location	Dayton, Ohio
Auditor Firm ID	34
Document Transition Report	false

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 31, 2022	Jan. 31, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 229,846	$ 144,501
Short-term investments	25,877	36,194
Restricted cash	2,222	1,657
Accounts receivable	25,821	19,713
Inventory	42,225	37,426
Refundable income taxes	6,677	6,020
Prepaid expenses and other	12,499	12,751
Current assets held for sale		488
Total current assets	345,167	258,750
Property and equipment - net	137,554	150,861
Operating lease right-of-use assets	11,221	12,678
Other assets	25,853	25,275
Equity method investments	30,566	29,456
Assets held for sale		2,325
TOTAL ASSETS	550,361	479,345
Accounts payable – trade (includes $0.5 million and $0.7 million with related parties at January 31, 2022 and 2021, respectively)	32,266	16,573
Current operating lease liabilities	4,600	4,875
Accrued expenses and other current liabilities	13,617	8,754
Current liabilities held for sale (includes $0.1 million with related parties at January 31, 2021)		535
Total current liabilities	50,483	30,737
LONG-TERM LIABILITIES:
Deferred taxes	3,132	3,713
Long-term operating lease liabilities	6,390	7,439
Other long-term liabilities	2,794	273
Total long-term liabilities	12,316	11,425
COMMITMENTS AND CONTINGENCIES (Note 13) EQUITY:
Common stock, 45,000 shares authorized, 29,853 shares issued at par	299	299
Paid in capital	149,334	149,110
Retained earnings	642,350	589,986
Treasury stock, 23,933 and 23,861 shares, respectively	(361,191)	(354,612)
Total REX shareholders’ equity	430,792	384,783
Noncontrolling interests	56,770	52,400
Total equity	487,562	437,183
TOTAL LIABILITIES AND EQUITY	$ 550,361	$ 479,345

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands	Jan. 31, 2022	Jan. 31, 2021
Statement of Financial Position [Abstract]
Accounts payable - trade, related parties (in Dollars)	$ 500	$ 700
Current liabilities held for sale, related parties (in Dollars)		$ 100
Common stock, shares authorized	45,000	45,000
Common stock, shares issued	29,853	29,853
Treasury stock, shares	23,933	23,861

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands

12 Months Ended

Jan. 31, 2022

Jan. 31, 2021

Jan. 31, 2020

Income Statement [Abstract]

Net sales and revenue

$ 774,802

$ 372,664

$ 417,700

Cost of sales (includes $90.2 million, $54.8 million and $171.5 million with related parties for the years ended January 31, 2022, 2021 and 2020, respectively)

677,242

353,131

397,298

Gross profit

97,560

19,533

20,402

Selling, general and administrative expenses

(28,476)

(17,639)

(19,532)

Equity in income of unconsolidated affiliates

6,624

500

1,392

Interest and other income, net

130

1,818

4,212

Income before income taxes

75,838

4,212

6,474

(Provision) benefit for income taxes

(19,031)

546

1,985

Net income from continuing operations

56,807

4,758

8,459

Net income attributable to noncontrolling interests (continuing operations)

(9,235)

(2,878)

(4,557)

Net income attributable to REX common shareholders (continuing operations)

47,572

1,880

3,902

Net income from discontinued operations, net of tax (includes expense of $0.3 million, $(0.2) million, and $(0.7) million with related parties for the years ended January 31, 2022, 2021 and 2020, respectively.

4,395

860

3,185

Net loss attributable to noncontrolling interests (discontinued operations)

^[1]

397

261

340

Net income attributable to REX common shareholders (discontinued operations)

4,792

1,121

3,525

Net income attributable to REX common shareholders

$ 52,364

$ 3,001

$ 7,427

Weighted average shares outstanding – basic and diluted (in Shares)

5,982

6,167

6,318

Basic and diluted net income per share from continuing operations attributable to REX common shareholders (in Dollars per share)

$ 7.95

$ 0.31

$ 0.62

Basic and diluted net income per share from discontinued operations attributable to REX common shareholders (in Dollars per share)

0.8

0.18

0.56

Basic and diluted net income per share attributable to REX common shareholders (in Dollars per share)

$ 8.75

$ 0.49

$ 1.18

[1]	Net loss attributable to noncontrolling interest represents the minority investor’s share of the loss before income taxes as noncontrolling interests does not include any gain from the refined coal tax credits.

CONSOLIDATED STATEMENTS OF OPERATIONS (Parentheticals) - USD ($) $ in Millions	12 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2020
Income Statement [Abstract]
Cost of sales, related parties	$ 90.2	$ 54.8	$ 171.5
Selling, general and administrative expenses, related parties	$ 0.3	$ (0.2)	$ (0.7)

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Jan. 31, 2019	$ 299	$ (335,193)	$ 148,273	$ 579,558	$ 52,334	$ 445,271
Balance (in Shares) at Jan. 31, 2019	29,853,000	23,580,000
Net (loss) income				7,427	4,217	11,644
Capital contributions					312	312
Noncontrolling interests distribution and other					(4,264)	(4,264)
Issuance of equity awards, stock based compensation expense		$ 127	516			643
Issuance of equity awards, stock based compensation expense (in Shares)		(19,000)
Balance at Jan. 31, 2020	$ 299	$ (335,066)	148,789	586,985	52,599	453,606
Balance (in Shares) at Jan. 31, 2020	29,853,000	23,561,000
Net (loss) income				3,001	2,617	5,618
Capital contributions					112	112
Treasury stock acquired		$ (19,629)				$ (19,629)
Treasury stock acquired (in Shares)		315,000				315,000
Noncontrolling interests distribution and other					(2,928)	$ (2,928)
Issuance of equity awards, stock based compensation expense		$ 83	321			404
Issuance of equity awards, stock based compensation expense (in Shares)		(15,000)
Balance at Jan. 31, 2021	$ 299	$ (354,612)	149,110	589,986	52,400	437,183
Balance (in Shares) at Jan. 31, 2021	29,853,000	23,861,000
Net (loss) income				52,364	8,838	61,202
Capital contributions					304	304
Treasury stock acquired		$ (6,627)				$ (6,627)
Treasury stock acquired (in Shares)		84,000				84,000
Noncontrolling interests distribution and other					(4,772)	$ (4,772)
Issuance of equity awards, stock based compensation expense		$ 48	224			272
Issuance of equity awards, stock based compensation expense (in Shares)		(12,000)
Balance at Jan. 31, 2022	$ 299	$ (361,191)	$ 149,334	$ 642,350	$ 56,770	$ 487,562
Balance (in Shares) at Jan. 31, 2022	29,853,000	23,933,000

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

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+ Details

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	Jan. 31, 2022 USD ($)	Jan. 31, 2021 USD ($)	Jan. 31, 2020 USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income including noncontrolling interests	$ 61,202	$ 5,618	$ 11,644
Net income from discontinued operations, net of tax	4,395	860	3,185
Net income from continuing operations	56,807	4,758	8,459
Depreciation	18,031	18,116	20,217
Amortization of operating lease right-of-use assets	5,560	5,358	6,304
Stock based compensation expense	1,753	264	397
Income from equity method investments	(6,624)	(500)	(1,392)
Dividends received from equity method investments	5,514	3,508	1,003
Interest income from investments	(43)	(216)	(73)
Loss (gain) on disposal of real estate and property and equipment	30	(58)
Deferred income tax	12,730	(1,110)	141
Changes in assets and liabilities:
Accounts receivable	(6,108)	(6,744)	(1,591)
Inventory	(4,799)	(2,307)	(17,135)
Prepaid expenses and other assets	199	(3,243)	(627)
Income taxes refundable	(1,103)	(276)	1,283
Accounts payable-trade	16,005	(2,618)	12,284
Accrued expenses and other liabilities	475	(3,523)	(11,995)
Net cash provided by operating activities from continuing operations	98,427	11,409	17,275
Net cash used in operating activities from discontinued operations	(6,716)	(2,786)	(6,932)
Net cash provided by operating activities	91,711	8,623	10,343
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(5,126)	(10,412)	(3,776)
Purchases of short-term investments	(88,949)	(96,233)	(26,025)
Sales of short-term investments	99,309	86,328	15,000
Proceeds from sale of real estate and property and equipment	60	58
Repayment of note receivable			369
Deposits		(532)
Net cash provided by (used in) investing activities	5,294	(20,791)	(14,432)
CASH FLOWS FROM FINANCING ACTIVITIES:
Treasury stock acquired	(6,627)	(19,629)
Payments to noncontrolling interests holders	(4,772)	(2,928)	(4,264)
Net cash used in financing activities from continuing operations	(11,399)	(22,557)	(4,264)
Net cash provided by financing activities from discontinued operations	304	112	312
Net cash used in financing activities	(11,095)	(22,445)	(3,952)
NET INCREASE (DECREAS)E IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	85,910	(34,613)	(8,041)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH-Beginning of year	146,158	180,771	188,812
CASH, CASH EQUIVALENTS AND RESTRICTED CASH-End of year	232,068	146,158	180,771
Non cash financing activities-Equity awards issued	100	241	487
Non cash financing activities-Equity awards accrued	1,580	99	241
Non cash investing activities-Accrued capital expenditures	78	390	37
Initial right-of-use assets and liabilities recorded upon adoption of ASC 842			20,918
Right-of-use assets acquired and liabilities incurred upon lease execution	4,103	1,863	432
Cash and cash equivalents	229,846	144,501	179,658
Restricted cash	2,222	1,657	1,113
Total cash, cash equivalents and restricted cash	$ 232,068	$ 146,158	$ 180,771

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Jan. 31, 2022

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation – The accompanying financial statements consolidate the operating results and financial position of REX American Resources Corporation and its wholly-owned and majority owned subsidiaries (the “Company” or “REX”). All intercompany balances and transactions have been eliminated. As of January 31, 2022, the Company owns interests in three operating entities – two are consolidated and one is accounted for using the equity method of accounting. The results of One Earth are included on a delayed basis of one month lag as One Earth has a fiscal year end of December 31. The other consolidated entity has the same fiscal year end as the parent company.

Fiscal Year – All references in these consolidated financial statements to a particular fiscal year are to the Company’s fiscal year ended January 31. For example, “fiscal year 2021” means the period February 1, 2021 to January 31, 2022. The Company refers to its fiscal year by reference to the year immediately preceding the January 31 fiscal year end date.

Segments – Beginning in the third quarter of 2021, the Company has one reportable segment, ethanol and by-products. Within the ethanol and by-products segment, the Company has equity investments in three ethanol limited liability companies, two of which are majority ownership interests. Prior period amounts have been reclassified to conform to current segment reporting.

In applying the criteria set forth in ASC 280, the Company determined that based on the nature of the products and production process and the expected financial results, the Company’s operations at its ethanol plants are aggregated into one reporting segment.

Use of Estimates – The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash Equivalents – Cash equivalents are principally short-term investments with original maturities of three months or less. The carrying amount of cash equivalents approximates fair value.

Concentrations of Risk –The Company maintains cash and cash equivalents in accounts with financial institutions which exceed federally insured limits. The Company has not experienced any losses in such accounts. The Company does not believe there is significant credit risk related to its cash and cash equivalents. Nine (fiscal year 2021), seven (fiscal year 2020) and eight (fiscal year 2019) customers accounted for approximately 85%, 89% and 85% of the Company’s net sales and revenue during fiscal years 2021, 2020 and 2019, respectively. At January 31, 2022 and 2021, these customers represented approximately 83% and 54%, respectively, of the Company’s accounts receivable balance.

Inventory – Inventories are carried at the lower of cost or net realizable value. Cost for all inventories is determined using the first-in, first-out method. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonable predictable costs of completion, disposal and transportation. Inventory includes direct production costs and certain overhead costs such as depreciation, property taxes and utilities related to producing ethanol and related by-products and refined coal. Inventory is

permanently written down for instances when cost exceeds estimated net realizable value; such write-downs are based primarily upon commodity prices as the market value of inventory is often dependent upon changes in commodity prices. The company recorded approximately $0.5 million and approximately $1.0 million of inventory write-downs in cost of sales at January 31, 2022 and January 31, 2021, respectively. Fluctuations in the write-down of inventory generally relate to the levels and composition of such inventory at a given point in time and commodity prices. The components of inventory are as follows (amounts in thousands):

	January 31,
	2022		2021

Ethanol and other finished goods	$	13,158	$	18,346
Work in process		5,473		4,374
Grain and other raw materials		23,594		14,706

Total	$	42,225	$	37,426

Property and Equipment – Property and equipment is recorded at cost or the fair value on the date of acquisition (for property and equipment acquired in a business combination). Depreciation is computed using the straight-line method. Estimated useful lives are 15 to 40 years for buildings and improvements, and 3 to 20 years for fixtures and equipment. The components of property and equipment are as follows (amounts in thousands):

	January 31,
	2022			2021

Land and improvements	$	27,329		$	27,329
Buildings and improvements		23,617			23,613
Machinery, equipment and fixtures		296,243			293,762
Construction in progress		1,515			215

		348,704			344,919
Less: accumulated depreciation		(211,150	)		(194,058	)

Total	$	137,554		$	150,861

In accordance with ASC 360-05 “Impairment or Disposal of Long-Lived Assets”, the carrying value of long-lived assets is assessed for recoverability by management when changes in circumstances indicate that the carrying amount may not be recoverable.

Impairment of Long-Lived Assets

The Company reviews its long-lived assets, consisting of property and equipment, equity method investments and operating lease right-of-use assets, for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. The Company assesses long-lived assets for impairment by first determining the forecasted, undiscounted cash flows the asset group is expected to generate. If this total is less than the carrying value of the asset, the Company will then determine the fair value of the asset group. An impairment loss would be recognized in the amount by which the carrying amount of the asset exceeded the fair value of the asset. Significant management judgement is required to determine the fair value of long-lived assets, which includes discounted cash

flows. Such estimates could be significantly affected by future changes in market conditions. The Company recorded no impairment charges in fiscal years 2021, 2020 and 2019. During fiscal year 2020, the Company concluded the impact of the COVID-19 pandemic on the ethanol industry and the Company’s operating results was an indicator that impairment may exist related to certain of its long-lived assets. As a result, the Company performed a recoverability test and determined that there was no impairment.

Depreciation expense was approximately $18.0 million, $18.1 million and $20.2 million in fiscal years 2021, 2020 and 2019, respectively.

Investments – The method of accounting applied to long-term investments, whether consolidated, equity or cost, involves an evaluation of the significant terms of each investment that explicitly grant or suggest evidence of control or influence over the operations of the investee and also includes the identification of any variable interests in which the Company is the primary beneficiary. The Company accounts for investments in limited liability companies in which it may have a less than 20% ownership interest, using the equity method of accounting when the factors discussed in ASC 323 “Investments-Equity Method and Joint Ventures” are met. The excess of the carrying value over the underlying equity in the net assets of equity method investees is allocated to specific assets and liabilities. Investments in businesses that the Company does not control but for which it has the ability to exercise significant influence over operating and financial matters are accounted for using the equity method. The Company accounts for its investment in Big River using the equity method of accounting and includes the results of Big River on a delayed basis of one month as it has a fiscal year end of December 31.

The Company periodically evaluates its investments for impairment due to declines in market value considered to be other than temporary. Such impairment evaluations include, in addition to persistent, declining market prices, general economic and company-specific evaluations. If the Company determines that a decline in market value is other than temporary, then a charge to earnings is recorded in the Consolidated Statements of Operations and a new cost basis in the investment is established.

Short-term investments, consisting of U.S. government obligations and certificates of deposit, are considered held-to-maturity, and therefore are carried at amortized historical cost.

Revenue Recognition – The Company recognizes sales of ethanol, distillers grains and non-food grade corn oil when obligations under the terms of the respective contracts with customers are satisfied; this occurs with the transfer of control of products, generally upon shipment from the ethanol plant or upon loading of the rail car used to transport the products.

Cost of Sales – Cost of sales includes depreciation, costs of raw materials, inbound freight charges, purchasing and receiving costs, inspection costs, other distribution expenses, warehousing costs, plant management, certain compensation costs and general facility overhead charges.

SG&A Expenses – The Company includes non-production related costs such as professional fees, outbound freight charges, selling charges and certain payroll in SG&A expenses. Outbound freight charges were approximately $7,321,000, $3,482,000, and $4,086,000 in fiscal years 2021, 2020 and 2019, respectively.

Financial Instruments – Certain of the forward grain purchase and ethanol, distillers grains and non-food grade corn oil sale contracts are accounted for under the “normal purchases and normal sales” scope exemption of ASC 815, because these arrangements are for purchases of grain that will be delivered in quantities expected to be used and sales of ethanol, distillers grains and non-food grade corn oil that will

be produced in quantities expected to be sold by us over a reasonable period of time in the normal course of business. During fiscal years 2021, 2020 and 2019 there were no material settlements of forward contracts that were recorded at fair value. The Company recorded an asset of approximately $1.0 million and $2.1 million at January 31, 2022 and 2021, respectively, associated with contracts not accounted for under the “normal purchases and normal sales” scope exemption of ASC 815.

The Company uses derivative financial instruments (exchange-traded futures contracts and swaps) to manage a portion of the risk associated with changes in commodity prices, primarily related to corn and ethanol. The Company monitors and manages this exposure as part of its overall risk management policy. As such, the Company seeks to reduce the potentially adverse effects that the volatility of these markets may have on its operating results. The Company may take hedging positions in these commodities as one way to mitigate risk. While the Company attempts to link its hedging activities to purchase and sales activities, there are situations in which these hedging activities can themselves result in losses. The Company does not hold or issue derivative financial instruments for trading or speculative purposes. The changes in fair value of these derivative financial instruments are recognized in current period earnings as the Company does not use hedge accounting.

Stock Compensation – The Company has a stock-based compensation plan, approved by its shareholders, which reserves a total of 550,000 shares of common stock for issuance pursuant to its terms. The plan provides for the granting of shares of stock, including options to purchase shares of common stock, stock appreciation rights tied to the value of common stock, restricted stock, and restricted stock unit awards to eligible employees, non-employee directors and consultants. The Company measures share-based compensation grants at fair value on the grant date, adjusted for estimated forfeitures. The Company records noncash compensation expense related to equity and liability awards in its consolidated financial statements over the requisite service period on a straight-line basis. See Note 10 for a further discussion of restricted stock.

Income Taxes – The Company provides for deferred tax liabilities and assets for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. The Company provides for a valuation allowance if, based on the weight of available positive and negative evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company’s annual effective tax rate includes the impact of research and experimentation credits.

Comprehensive Income – The Company has no components of other comprehensive income, and therefore, comprehensive income equals net income.

New Accounting Pronouncements – In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes”, which simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The Company adopted this update effective February 1, 2021. The adoption of this update did not impact the consolidated financial statements.

In November 2021, the FASB issued ASU 2021-10, “Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance”, which increases the transparency of government assistance received by businesses by expanding the disclosure requirements. The Company will be required to adopt this update for the fiscal year ending January 31, 2023. The Company has not completed its analysis of adopting this guidance and has not determined the effect of this standard on its consolidated financial statements and related disclosures.

NET SALES AND REVENUE

12 Months Ended

Jan. 31, 2022

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer [Text Block]

NET SALES AND REVENUE

The Company recognizes sales of products when obligations under the terms of the respective contracts with customers are satisfied. This occurs with the transfer of control of products, generally upon shipment from the ethanol plant or upon loading of the rail car used to transport the products. Revenue is measured as the amount of consideration expected to be received in exchange for transferring goods. Sales, value added and other taxes the Company collects concurrent with revenue producing activities are excluded from net sales and revenue.

The majority of the Company’s sales have payment terms ranging from 5 to 10 days after transfer of control. The Company has determined that sales contracts do not generally include a significant financing component. The Company has not historically, and does not intend to, enter sales contracts in which payment is due from a customer prior to transferring product to the customer. Thus, the Company does not record unearned revenue.

	Fiscal Year
	2021			2020			2019

Sales of products, continuing operations:

Ethanol	$	613,597		$	284,191		$	321,434
Dried distillers grains		125,009			71,774			71,755
Non-food grade corn oil		38,852			15,066			17,135
Modified distillers grains		9,104			2,626			7,240
Derivative financial instruments losses		(12,109	)		(1,167	)		-
Other		349			174			136
Total sales	$	774,802		$	372,664		$	417,700

Sales of products, discontinued operations:

Refined coal¹	$	400		$	182		$	334

Refined coal sales were recorded net of the cost of coal as the Company purchased the coal feedstock from the customer to which the processed refined coal was sold.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

INVESTMENTS

12 Months Ended

Jan. 31, 2022

Disclosure Text Block Supplement [Abstract]

Investment [Text Block]

INVESTMENTS

Equity Method Investment in Big River

The Company’s equity method investment in Big River is accounted for under ASC 323. The following table summarizes the investment (amounts in thousands):

	January 31,
	2022		2021

Carrying amount	$	30,566	$	29,456

Ownership percentage		10.3%		10.3%

The Company invested approximately $20.0 million in Big River which is a holding company for several entities. Big River, through its various entities (both wholly and partially owned), operates four ethanol manufacturing facilities, that combined shipped approximately 421.0 million gallons of ethanol in the twelve months ended January 31, 2022. The Company recorded income of approximately $6.6 million, $0.5 million and $1.4 million as its share of earnings from Big River during fiscal years 2021, 2020 and 2019, respectively. The Company received dividends of approximately $5.5 million, $3.5 million and $1.0 million from Big River during fiscal years 2021, 2020 and 2019, respectively. At January 31, 2022, the carrying value of the investment in Big River is approximately $30.6 million; the amount of underlying equity in the net assets of Big River is approximately $29.8 million. Summarized financial information for the Company’s equity method investee as of and for its fiscal year end is presented in the following tables (amounts in thousands):

	December 31,
	2021		2020

Current assets	$	310,411	$	172,742
Non current assets		146,384		178,221
Total assets	$	456,795	$	350,963
Current liabilities	$	131,317	$	69,259
Long-term liabilities		-		2,832
Total liabilities	$	131,317	$	72,091
Noncontrolling interests	$	36,786	$	30,116

	Years Ended December 31,
	2021		2020		2019

Net sales and revenue	$	1,332,555	$	736,225	$	823,718
Gross profit	$	85,401	$	18,858	$	30,774
Income from continuing operations	$	64,243	$	4,850	$	13,502
Net income	$	64,243	$	4,850	$	13,502

Big River has debt agreements that limit and restrict amounts the entity can pay in the form of dividends or advances to owners. The restricted net assets of Big River at January 31, 2022 are approximately $116.2 million; the Company’s proportionate share of restricted net assets of Big River is approximately $12.0 million.

Short-term Investments

At January 31, 2022, the Company owned certificates of deposit (classified as short-term investments) that had an amortized cost, or carrying value, of approximately $25.9 million. The contractual maturity of these investments was less than one year. The yield to maturity rate was approximately 0.1%. Unrealized gains or losses were insignificant.

At January 31, 2021, the Company owned certificates of deposit that had an amortized cost, or carrying value, of approximately $36.2 million. The contractual maturity of these investments was less than one year. The yield to maturity rate was approximately 0.2%. Unrealized gains or losses were insignificant.

FAIR VALUE

12 Months Ended

Jan. 31, 2022

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

FAIR VALUE

The Company applies ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”) which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.

The Company determines the fair market values of its financial instruments based on the fair value hierarchy established by ASC 820, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair values which are provided below. The Company carries certain cash equivalents, investments and derivative financial instruments at fair value.

Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 1 assets and liabilities include debt and equity securities and derivative contracts that are traded in an active exchange market, as well as certain U.S. Treasury securities that are highly liquid and are actively traded in over-the-counter markets.

Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 2 assets and liabilities include derivative contracts whose value is determined using a pricing model with inputs that are observable in the market or can be derived principally or corroborated by observable market data.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methods, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Unobservable inputs are developed based on the best information available, which may include the Company’s own data.

The fair values of derivative assets and liabilities traded in the over-the-counter market are determined using quantitative models that require the use of multiple market inputs including interest rates, prices and indices to generate pricing and volatility factors, which are used to value the position. The predominance of market inputs are actively quoted and can be validated through external sources, including brokers, market transactions and third-party pricing services. Estimation risk is greater for derivative asset and liability positions that are either option-based or have longer maturity dates where observable market inputs are less readily available or are unobservable, in which case interest rate, price or index scenarios are extrapolated in order to determine the fair value. The fair values of derivative assets and liabilities include adjustments for market liquidity, counterparty credit quality, the Company’s own credit standing and other specific factors, where appropriate. The fair values of property and equipment are determined by using various models that discount future expected cash flows.

To ensure the prudent application of estimates and management judgment in determining the fair value of derivative assets and liabilities and property and equipment, various processes and controls have been adopted, which include: (i) model validation that requires a review and approval for pricing, financial

statement fair value determination and risk quantification; and (ii) periodic review and substantiation of profit and loss reporting for all derivative instruments. Financial assets and liabilities measured at fair value at January 31, 2022 on a recurring basis are summarized below (amounts in thousands):

	Level 1		Level 2		Level 3		Total Fair Value

Forward purchase contracts asset (1)	$	-	$	993	$	-	$	993
Investment in cooperative (2)		-		-		354		354
Total assets	$	-	$	993	$	354	$	1,347

Commodity futures (3)	$	-	$	933	$	-	$	933

Financial assets and liabilities measured at fair value at January 31, 2021 on a recurring basis are summarized below (amounts in thousands):

	Level 1		Level 2		Level 3		Total Fair Value

Forward purchase contracts asset (1)	$	-	$	2,144	$	-	$	2,144
Investment in cooperative (2)		-		-		354		354
Total assets	$	-	$	2,144	$	354	$	2,498

Commodity futures (3)	$	-	$	1,794	$	-	$	1,794

(1)	The forward purchase contracts asset is included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

(2)	The investment in cooperative is included in “Other assets” on the accompanying Consolidated Balance Sheets.

(3)	The commodity futures liability is included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.

The Company determined the fair value of the investment in cooperative by using a discounted cash flow analysis on the expected cash flows. Inputs used in the analysis include the face value of the allocated equity amount, the projected term for repayment based upon a historical trend, and a risk adjusted discount rate based on the expected compensation participants would demand because of the uncertainty of the future cash flows. The inherent risk and uncertainty associated with unobservable inputs could have a significant effect on the actual fair value of the investment. The changes in the balances of the investment in cooperative represent the change in the fair value.

No other financial instruments were elected to be measured at fair value in accordance with ASC 470-20-25-21.

There were no assets measured at fair value at January 31, 2022 and 2021 on a non-recurring basis.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

OTHER ASSETS

12 Months Ended

Jan. 31, 2022

Disclosure Text Block Supplement [Abstract]

Other Assets Disclosure [Text Block]

5.	OTHER ASSETS

The components of other noncurrent assets are as follows (amounts in thousands):

	January 31,
	2022		2021

Deferred taxes	$	24,914	$	24,390
Other		939		885

Total	$	25,853	$	25,275

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Jan. 31, 2022

Disclosure Text Block Supplement [Abstract]

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

6.	ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

The components of accrued expenses and other current liabilities at January 31, 2022 and 2021 are as follows (amounts in thousands):

	January 31,
	2022		2021

Accrued payroll and related items	$	5,407	$	690
Accrued utility charges		4,297		2,515
Accrued transportation related items		593		1,560
Commodity futures		933		1,794
Accrued real estate taxes		1,857		1,778
Accrued income taxes		95		55
Other		435		362

Total	$	13,617	$	8,754

LEASES

12 Months Ended

Jan. 31, 2022

Disclosure Text Block [Abstract]

Leases of Lessee Disclosure [Text Block]

LEASES

The Company used the optional transition method in adopting ASC Topic 842 “Leases” (“ASC 842”), which resulted in applying ASC 842 at the date of adoption (February 1, 2019). Thus, comparative information has not been restated and continues to be reported under accounting standards in effect for those periods.

ASC 842 provides for three practical expedients, which the Company elected as a package. Pursuant to this package, the Company did not reassess: i) whether any expired or existing contracts are or contain leases; ii) the lease classification for any expired or existing leases that were previously classified as operating leases; or iii) the initial direct costs for any existing leases.

The Company elected the practical expedient, available pursuant to ASC 842, for lessees to include both lease and non-lease components as a single component and account for it as a lease. In general, certain maintenance costs are the responsibility of the Company under its railcar leases. These maintenance costs are a non-lease component which the Company elected to combine with rental payments and account for the total amount as operating lease expense.

At January 31, 2022, the Company has lease agreements, as lessee, for railcars. All the leases are accounted for as operating leases. The lease agreements do not contain a specified implicit interest rate; therefore, the Company’s estimated incremental borrowing rate was used to determine the present value of future minimum lease payments. The exercise of any lease renewal is at the Company’s sole discretion. The lease term for all the Company’s leases includes the noncancelable period of the lease and any periods covered by renewal options that the Company is reasonably certain to exercise. Certain leases include rent escalations pre-set in the agreements, which are factored into the lease payment stream.

For fiscal years 2021 and 2020, the components of lease expense, classified as SG&A expenses on the Consolidated Statement of Operations are as follows (amounts in thousands):

	Fiscal Year
	2021		2020

Operating lease expense	$	6,346	$	6,340
Variable lease expense		1,907		447
Total lease expense	$	8,253	$	6,787

The following table is a summary of future minimum rentals on such leases at January 31, 2022 (amounts in thousands):

Years Ended January 31,	Minimum Rentals

2023	$	5,015
2024		3,856
2025		2,408
2026		235
2027		171
Total		11,685
Less: present value discount		695
Operating lease liabilities	$	10,990

At January 31, 2022, the weighted average remaining lease term is 2.5 years and the weighted average discount rate is 4.85% for the above leases.

The following table is a summary of future minimum rentals on such leases at January 31, 2021 (amounts in thousands):

Years Ended January 31,	Minimum Rentals

2022	$	5,397
2023		3,690
2024		2,524
2025		1,648
2026		49
Total		13,308
Less: present value discount		994
Operating lease liabilities	$	12,314

At January 31, 2021, the weighted average remaining lease term is 3.0 years, and the weighted average discount rate is 5.26% for the above leases.

COMMON STOCK

12 Months Ended

Jan. 31, 2022

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

8.	COMMON STOCK

During fiscal years 2021 and 2020, the Company purchased approximately 84,000 shares and approximately 315,000 shares of its common stock for approximately $6.6 million and approximately $19.6 million, respectively. During fiscal year 2019, the Company did not purchase any of its common stock. At January 31, 2022, the Company had prior authorization by its Board of Directors to purchase, in open market transactions, an additional approximately 449,000 shares of its common stock. Information regarding the Company’s common stock is as follows (amounts in thousands):

	January 31,
	2022		2021

Authorized shares		45,000		45,000
Issued shares		29,853		29,853
Outstanding shares		5,920		5,992

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 14
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Subparagraph (SX 210.3-04)
-URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 505
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 505
-SubTopic 10
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

DERIVATIVE FINANCIAL INSTRUMENTS

12 Months Ended

Jan. 31, 2022

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]

9.	DERIVATIVE FINANCIAL INSTRUMENTS

The Company is exposed to various market risks, including changes in commodity prices (raw materials and finished goods). To manage risks associated with the volatility of these natural business exposures, the Company enters into commodity agreements (exchange-traded futures contracts and swaps) and forward purchase (corn) and sale (ethanol, distillers grains and non-food grade corn oil) contracts. The Company does not purchase or sell derivative financial instruments for trading or speculative purposes. The Company does not purchase or sell derivative financial instruments for which a lack of marketplace quotations would require the use of fair value estimation techniques. The changes in fair value of these derivative financial instruments are recognized in current period earnings as the Company does not use hedge accounting.

The following table provides information about the fair values of the Company’s derivative financial instruments and the line items on the Consolidated Balance Sheets in which the fair values are reflected (in thousands):

	Asset Derivatives Fair Value at January 31,				Liability Derivatives Fair Value at January 31,
	2022		2021		2022		2021

Commodity futures (1)	$	-	$	-	$	933	$	1,794
Forward purchase contracts (2)	$	993	$	2,144	$	-	$	-

(1)	Commodity futures assets are included in prepaid expenses and other. Commodity futures liabilities are included in accrued expenses and other current liabilities. These contracts are short/sell positions for approximately 7.4 million bushels and 6.9 million bushels of corn at January 31, 2022 and 2021, respectively.

(2)	Forward purchase contracts assets are included in prepaid expenses and other. Forward purchase contracts liabilities are included in accrued expenses and other current liabilities. These contracts are for purchases of approximately 19.2 million bushels and 6.4 million bushels of corn at January 31, 2022 and 2021, respectively.

As of January 31, 2022, and 2021, all of the derivative financial instruments held by the Company were subject to enforceable master netting arrangements with the counterparty. The Company’s accounting policy is to offset positions owed or owing with the same counterparty. As of January 31, 2022, and 2021 the gross positions of the enforceable master netting agreements are not significantly different from the net positions presented in the table above. Depending on the amount of unrealized gains and losses on derivative contracts held by the Company, the counterparty may require collateral to secure the Company’s derivative contract positions. As of January 31, 2022, and 2021, the Company was required to maintain collateral with the counterparty in the amount of approximately $2,222,000 and $1,657,000, respectively, to secure the Company’s derivative liability position, which has been recorded on the balance sheet as restricted cash. See Note 4 which contains fair value information related to derivative financial instruments.

The Company recognized gains (losses) (included in cost of sales) on corn and natural gas derivative financial instruments of approximately $(3,427,000), $(5,552,000), and $2,201,000 in fiscal years 2021, 2020 and 2019, respectively.

The Company recognized losses (included in net sales and revenue) on ethanol derivative financial instruments of $12,109,000 and $1,167,000 in fiscal years 2021 and 2020, respectively. There were no derivative financial instruments gains or losses included in net sales and revenue in fiscal year 2019.

EMPLOYEE BENEFITS

12 Months Ended

Jan. 31, 2022

Disclosure Text Block Supplement [Abstract]

Compensation and Employee Benefit Plans [Text Block]

10.	EMPLOYEE BENEFITS

The Company maintains the REX 2015 Incentive Plan, approved by its shareholders, which reserves a total of 550,000 shares of common stock for issuance pursuant to its terms. The plan provides for the granting of shares of stock, including options to purchase shares of common stock, stock appreciation rights tied to the value of common stock, restricted stock, and restricted stock unit awards to eligible employees, non-employee directors and consultants. The Company measures share-based compensation grants at fair value on the grant date, adjusted for estimated forfeitures. The Company records noncash compensation expense related to liability and equity awards in its consolidated financial statements over

the requisite service period on a straight-line basis. 471,027 shares remain available for issuance under the Plan at January 31, 2022. As a component of their compensation, restricted stock has been granted to directors at the market price of REX common stock on the date of the grant. In addition, one third of executives’ incentive compensation is payable by an award of restricted stock based on the then market price of REX common stock. The Company’s board of directors has determined that the grant date will be June 15^th, or the next business day, for all grants of restricted stock.

At January 31, 2022 and 2021, unrecognized compensation cost related to nonvested restricted stock was approximately $97,000 and $272,000.

The following table summarizes non-vested restricted stock award activity for fiscal years 2021, 2020, and 2019:

	2021
		Non-Vested Shares	Weighted Average Grant Date Fair Value (000’s)			Weighted Remaining Vesting Vesting Term (in years)

Non-Vested at January 31, 2021		19,705	$	1,398		1
Granted		2,803		275
Forfeited		-		-
Vested		12,447		900

Non-Vested at January 31, 2022		10,061	$	773		1

	2020
	Non-Vested Shares		Weighted Average Grant Date Fair Value (000’s)		Weighted Average Remaining Vesting Term (in years)

Non-Vested at January 31, 2020		28,576	$	2,193		2
Granted		6,158		416
Forfeited		-		-
Vested		15,029		1,211

Non-Vested at January 31, 2021		19,705	$	1,398		1

	2019
	Non-Vested Shares		Weighted Average Grant Date Fair Value (000’s)		Weighted Average Remaining Vesting Term (in years)

Non-Vested at January 31, 2019		38,036	$	2,935		2
Granted		9,442		662
Forfeited		-		-
Vested		18,902		1,404

Non-Vested at January 31, 2020		28,576	$	2,193		2

The above tables include 5,714, 14,777, and 24,219 non-vested shares at January 31, 2022, 2021, and 2020, respectively, which are included in the number of weighted average shares outstanding used to determine basic and diluted earnings per share attributable to REX common shareholders. Such shares are treated, for accounting purposes, as being fully vested at the grant date as they were granted to officers who were retirement eligible at the time of grant.

COMMITMENTS

12 Months Ended

Jan. 31, 2022

Disclosure Text Block Supplement [Abstract]

Commitments Disclosure [Text Block]

11.

COMMITMENTS

At January 31, 2022, One Earth and NuGen had combined forward purchase contracts for approximately 19.3 million bushels of corn, the principal raw material for their ethanol plants and they had combined forward purchase contracts for approximately 1.8 MmBtu of natural gas.

At January 31, 2022, One Earth and NuGen had combined sales commitments for approximately 47.7 million gallons of ethanol, 97,000 tons of distillers grains and 14.5 million pounds of non-food grade corn oil.

One Earth has entered into an agreement with an unrelated party for the use of a portion of that party’s natural gas pipeline. The term of the original agreement was 10 years, and the amount was $4,380,000, which was paid over 120 equal monthly installments of $36,500 beginning in February 2009. A new 15-year agreement, with monthly payments of $29,250 was effective February 1, 2019. One Earth paid approximately $351,000 in fiscal years 2021 and 2020, and approximately $358,000 in fiscal year 2019 pursuant to the agreement.

One Earth and NuGen each have a contract with an unrelated party (“Distillers Grains Marketers”) for distillers grains marketing services. Under the terms of the contracts, the Distillers Grains Marketers will purchase all of One Earth’s and NuGen’s distillers grains production during the term of the contracts. The contracts call for One Earth and NuGen to pay a fee per ton of distillers grains sold for the Distillers Grains Marketers’ services. The terms of the agreements are for one year and renew automatically for additional one-year terms, unless either party sends notice to the other party of its intent to terminate the agreement at least 90 days prior to the expiration of the then current term of the agreement. One Earth and NuGen combined incurred fees of approximately $1,190,000, $841,000, and $936,000 in fiscal years 2021, 2020 and 2019, respectively, for these marketing services.

The refined coal entity had various agreements (site license, operating agreements, etc.) containing payment terms based upon production of refined coal under which the Company was required to pay various fees. These fees totaled approximately $5,404,000, $2,500,000, and $4,231,000 in fiscal years 2021, 2020, and 2019, respectively.

INCOME TAXES

12 Months Ended

Jan. 31, 2022

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

12.

INCOME TAXES

The provision for income taxes for fiscal years 2021, 2020, and 2019 consist of the following (amounts in thousands):

	2021			2020			2019

Federal:
Current	$	4,450		$	1,323		$	1,918
Deferred		12,064			(1,850	)		(1,387	)

		16,514			(527	)		531

State and Local:
Current		3,098			602			(2,223	)
Deferred		(581	)		(621	)		(293	)

		2,517			(19	)		(2,516	)

Provision (benefit) for income taxes	$	19,031		$	(546	)	$	(1,985	)

The tax effects of significant temporary differences representing deferred tax assets and liabilities are as follows (amounts in thousands):

	January 31,
	2022			2021

Assets:
General business credit carryforward	$	39,199		$	40,641
Accrued liabilities		582			3
State net operating loss carryforward		269			294
Other items		280			206
Valuation allowance		(213	)		(232	)

Total		40,117			40,912
Liabilities:
Basis in pass through entities, including depreciation		(17,995	)		(20,076	)
Other		(340	)		(159	)

Total		(18,335	)		(20,235	)
Net deferred tax asset	$	21,782		$	20,677

The Company has a general business credit carryforward of approximately $39.2 million and approximately $40.6 million at January 31, 2022 and 2021, respectively. The Company can carry these credits forward for up to twenty years. The carryforward period begins to expire in fiscal year 2038.

The Company has a valuation allowance of approximately $213,000 and $232,000 at January 31, 2022 and 2021, respectively, related to state net operating loss carryforwards. The Company decreased the valuation allowance by $19,000 in fiscal year 2021. These adjustments to the valuation allowance are a result of estimates of realizing certain future state tax benefits.

The Company assessed all available positive and negative evidence to determine whether it expects sufficient future taxable income will be generated to allow for the realization of existing federal deferred tax assets. The company ceased operation of its refined coal business on November 18, 2021. There is sufficient objectively verifiable income for management to conclude that it is more likely than not that the Company will utilize available federal deferred tax assets prior to their expiration.

Through its refined coal operation, the Company earned production tax credits pursuant to IRC Section 45. The credits can be used to reduce future income tax liabilities for up to 20 years. These credits increased the income tax benefit from discontinued operations by approximately $11.3 million, $5.2 million, and $9.0 million during fiscal years 2021, 2020, and 2019, respectively.

During fiscal years 2021, 2020, and 2019, the Company recognized an income tax benefit (provision) for federal and state research and experimentation credits (net of uncertain tax position expense) of approximately $(3.0) million, $0.9 million, and $0.4 million, respectively. The credits can be used to reduce future income tax liabilities for up to 20 years.

The Company paid income taxes of approximately $7,239,000, $1,274,000, and $565,000 in fiscal years 2021, 2020, and 2019, respectively. The Company received refunds of income taxes of approximately $655,000 and $11,000 in fiscal years 2020 and 2019, respectively. The Company did not receive any refunds in fiscal year 2021.

Reconciliations of the federal statutory tax and the Company’s income tax (benefit) expense for fiscal years 2021, 2020, and 2019 are as follows (amounts in thousands):

	2021			2020			2019

Federal income tax at statutory rate	$	15,926		$	885		$	1,360
State and local taxes, net of federal tax benefit		2,396			150			230
Research and experimentation credits		(5,184	)		(2,008	)		(899	)
Uncertain tax positions		8,340			1,046			(1,435	)
Noncontrolling interest		(2,231	)		(707	)		(1,118	)
Other		(216	)		88			(123	)

Total	$	19,031		$	(546	)	$	(1,985	)

The Company files a U.S. federal income tax return and income tax returns in various states. In general, the Company is no longer subject to U.S. federal, state or local income tax examinations by tax authorities for fiscal years ended January 31, 2014 and prior. The Company is currently undergoing a federal income tax examination for the years ended January 31, 2015 through January 31, 2020.

The Company applies the provisions of ASC 740-10-25-5 for uncertain tax positions. As of January 31, 2022, total unrecognized tax benefits were approximately $16,741,000, and accrued penalties and interest were approximately $40,000. If the Company were to prevail on all unrecognized tax benefits recorded, the provision for income taxes would be reduced by approximately $16,662,000. In addition, the impact of penalties and interest would also benefit the effective tax rate. Interest and penalties associated with unrecognized tax benefits are recorded within income tax expense.

On a quarterly and annual basis, the Company accrues for the effects of open uncertain tax positions and the related potential penalties and interest. It is reasonably possible that the amount of the unrecognized tax benefit with respect to certain unrecognized tax positions will increase or decrease during the next 12 months; however, the Company does not expect the change to have a material effect on results of operations or financial position. A reconciliation of the beginning and ending amount of unrecognized tax benefits, including interest and penalties, is as follows (amounts in thousands):

	Fiscal Year
	2021		2020

Unrecognized tax benefits, beginning of year	$	8,400	$	7,370
Changes for tax positions for prior years		3,827		(74	)
Changes for tax positions for current year		4,554		1,104

Unrecognized tax benefits, end of year	$	16,781	$	8,400

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
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+ Details

CONTINGENCIES

12 Months Ended

Jan. 31, 2022

Loss Contingency [Abstract]

Contingencies Disclosure [Text Block]

13.	CONTINGENCIES

The Company is involved in various legal actions arising in the normal course of business. After taking into consideration legal counsels’ evaluation of such actions, management is of the opinion that their outcome will not have a material effect on the Company’s consolidated financial statements. There were no liabilities recorded at January 31, 2022 or 2021 as the Company did not believe that there was a probable and reasonably estimable loss associated with any legal contingencies.

- Definition

The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.

+ References + Details

DISCONTINUED OPERATIONS

12 Months Ended

Jan. 31, 2022

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

14.

DISCONTINUED OPERATIONS

On November 18, 2021, the Company ceased operation of its refined coal business as tax credits could no longer be earned on its operation. Beginning in the third quarter of fiscal year 2021, the results of the operations of the refined coal business have been recognized as discontinued operations. Below is a table reflecting certain items of the Consolidated Condensed Statement of Operations that were reclassified as discontinued operations for fiscal years 2021, 2020 and 2019 (amounts in thousands):

	2021			2020			2019

Net sales and revenue¹	$	400		$	182		$	334
Cost of Sales		8,602			5,854			8,251
Gross loss		(8,202	)		(5,672	)		(7,917	)
Selling, general and administrative		698			22			(274	)
Loss before income taxes		(8,900	)		(5,694	)		(7,643	)
Benefit for income taxes		13,295			6,554			10,828
Net income from discontinued operations, net of tax		4,395			860			3,185
Net loss attributable to noncontrolling interests²		397			261			340
Net income attributable to REX common shareholders	$	4,792		$	1,121		$	3,525

¹Refined coal sales were recorded net of the cost of coal as the Company purchased the coal feedstock from the customer to which the processed refined coal was sold.

²Net loss attributable to noncontrolling interest represents the minority investor’s share of the loss before income taxes as noncontrolling interests does not include any gain from the refined coal tax credits.

As of January 31, 2022, there were no amounts on the balance sheet reclassified to discontinued operations. Below is a table reflecting certain items of the Consolidated Condensed Balance Sheets that were reclassified as discontinued operations as of January 31, 2021 (amounts in thousands):

	January 31, 2021
Assets:
Current assets:
Prepaid expenses and other	$	34
Inventory		454
Total current assets		488
Property and equipment, net		2,325
Total Assets		2,813

Liabilities:
Current liabilities:
Accounts payable, trade		334
Accrued expenses and other current liabilities		201
Total current liabilities		535
Total liabilities		535

Net assets included in discontinued operations	$	2,278

QUARTERLY UNAUDITED INFORMATION

12 Months Ended

Jan. 31, 2022

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information [Text Block]

15.	QUARTERLY UNAUDITED INFORMATION

The following tables set forth the Company’s net sales and revenue, gross profit, net income and net income per share (basic and diluted) for each quarter during the last two fiscal years. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.

	Quarters Ended (In Thousands, Except Per Share Amounts)
	April 30, 2021		July 31, 2021		October 31, 2021		January 31, 2022

Net sales and revenue	$	164,042	$	195,678	$	203,066	$	212,016
Gross profit		19,477		14,154		25,152		38,777
Net income from continuing operations		7,963		8,039		14,888		25,917
Net income attributable to REX common shareholders (continuing operations)		7,269		5,710		13,326		21,267
Net income attributable to REX common shareholders (discontinued operations)		515		2,166		1,952		159
Net income attributable to REX common shareholders		7,784		7,876		15,278		21,426
Basic and diluted net (loss) income per share attributable to REX common shareholders (continuing operations) (a)		1.21		0.95		2.23		3.58
Basic and diluted net (loss) income per share attributable to REX common shareholders (discontinued operations) (a)		0.09		0.36		0.33		0.03
Basic and diluted net (loss) income per share attributable to REX common shareholders (a)	$	1.30	$	1.31	$	2.56	$	3.61

	Quarters Ended (In Thousands, Except Per Share Amounts)
	April 30, 2020			July 31, 2020			October 31, 2020			January 31, 2021

Net sales and revenue	$	83,235		$	39,242		$	124,217		$	125,970
Gross (loss) profit		(8,223	)		553			18,929			8,274
Net (loss) income from continuing operations		(8,578	)		(2,867	)		11,312			4,891
Net (loss) income attributable to REX common shareholders (continuing operations)		(7,821	)		(2,679	)		9,036			3,344
Net (loss) income attributable to REX common shareholders (discontinued operations)		186			931			(195	)		199
Net (loss) income attributable to REX common shareholders		(7,635	)		(1,748	)		8,841			3,543
Basic and diluted net (loss) income per share attributable to REX common shareholders (continuing operations) (a)		(1.24	)		(0.43	)		1.47			0.56
Basic and diluted net (loss) income per share attributable to REX common shareholders (discontinued operations) (a)		0.03			0.15			(0.03	)		0.03
Basic and diluted net (loss) income per share attributable to REX common shareholders (a)	$	(1.21	)	$	(0.28	)	$	1.44		$	0.59


	a)	The total of the quarterly net income per share amounts do not equal the annual net income per share amounts due to the impact of varying amounts of shares outstanding during the year.

RELATED PARTIES

12 Months Ended

Jan. 31, 2022

16.	RELATED PARTIES

During fiscal years 2021, 2020, and 2019, One Earth and NuGen, combined, purchased approximately $90.2 million, $54.8 million, and $171.5 million, respectively, of corn and other supplies from minority equity investors. The Company had amounts payable to related parties of approximately $0.5 million and $0.7 million at January 31, 2022 and 2021, respectively.

During fiscal years 2021, 2020, and 2019, the Company recognized (reduced) commission expense of approximately $0.3 million, $(0.2) million, and $(0.7) million, respectively, payable to the minority investor in the refined coal entity. The commission expense is associated with the refined coal business. The Company did not have accrued liabilities related to commission expense as of January 31, 2022 and had accrued liabilities related to the commission expense of approximately $0.1 million at January 31, 2021.

During fiscal years 2021 and 2020, the Company received approximately $0.3 million and approximately $0.1 million, respectively, in capital contributions from the minority investor in the refined coal entity.

Accounting Policies, by Policy (Policies)

12 Months Ended

Jan. 31, 2022

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Fiscal Period, Policy [Policy Text Block]

Segment Reporting, Policy [Policy Text Block]

Use of Estimates, Policy [Policy Text Block]

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash Equivalents – Cash equivalents are principally short-term investments with original maturities of three months or less. The carrying amount of cash equivalents approximates fair value.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Inventory, Policy [Policy Text Block]

	January 31,
	2022		2021

Ethanol and other finished goods	$	13,158	$	18,346
Work in process		5,473		4,374
Grain and other raw materials		23,594		14,706

Total	$	42,225	$	37,426

Property, Plant and Equipment, Policy [Policy Text Block]

	January 31,
	2022			2021

Land and improvements	$	27,329		$	27,329
Buildings and improvements		23,617			23,613
Machinery, equipment and fixtures		296,243			293,762
Construction in progress		1,515			215

		348,704			344,919
Less: accumulated depreciation		(211,150	)		(194,058	)

Total	$	137,554		$	150,861

Regulatory Depreciation and Amortization, Policy [Policy Text Block]

Depreciation is computed using the straight-line method

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment of Long-Lived Assets

Depreciation expense was approximately $18.0 million, $18.1 million and $20.2 million in fiscal years 2021, 2020 and 2019, respectively.

Investment, Policy [Policy Text Block]

Short-term investments, consisting of U.S. government obligations and certificates of deposit, are considered held-to-maturity, and therefore are carried at amortized historical cost.

Revenue [Policy Text Block]

Cost of Goods and Service [Policy Text Block]

Selling, General and Administrative Expenses, Policy [Policy Text Block]

Fair Value of Financial Instruments, Policy [Policy Text Block]

Share-Based Payment Arrangement, Director [Policy Text Block]

Income Tax, Policy [Policy Text Block]

Comprehensive Income, Policy [Policy Text Block]

Comprehensive Income – The Company has no components of other comprehensive income, and therefore, comprehensive income equals net income.

New Accounting Pronouncements, Policy [Policy Text Block]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jan. 31, 2022

Accounting Policies [Abstract]

Schedule of Inventory, Current [Table Text Block]

The components of inventory are as follows (amounts in thousands):

	January 31,
	2022		2021

Ethanol and other finished goods	$	13,158	$	18,346
Work in process		5,473		4,374
Grain and other raw materials		23,594		14,706

Total	$	42,225	$	37,426

Property, Plant and Equipment [Table Text Block]

The components of property and equipment are as follows (amounts in thousands):

	January 31,
	2022			2021

Land and improvements	$	27,329		$	27,329
Buildings and improvements		23,617			23,613
Machinery, equipment and fixtures		296,243			293,762
Construction in progress		1,515			215

		348,704			344,919
Less: accumulated depreciation		(211,150	)		(194,058	)

Total	$	137,554		$	150,861

NET SALES AND REVENUE (Tables)

12 Months Ended

Jan. 31, 2022

Revenue from Contract with Customer [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Fiscal Year
	2021			2020			2019

Sales of products, continuing operations:

Ethanol	$	613,597		$	284,191		$	321,434
Dried distillers grains		125,009			71,774			71,755
Non-food grade corn oil		38,852			15,066			17,135
Modified distillers grains		9,104			2,626			7,240
Derivative financial instruments losses		(12,109	)		(1,167	)		-
Other		349			174			136
Total sales	$	774,802		$	372,664		$	417,700

Sales of products, discontinued operations:

Refined coal¹	$	400		$	182		$	334

Refined coal sales were recorded net of the cost of coal as the Company purchased the coal feedstock from the customer to which the processed refined coal was sold.

INVESTMENTS (Tables)

12 Months Ended

Jan. 31, 2022

Disclosure Text Block Supplement [Abstract]

Equity Method Investments [Table Text Block]

The following table summarizes the investment (amounts in thousands):

	January 31,
	2022		2021

Carrying amount	$	30,566	$	29,456

Ownership percentage		10.3%		10.3%

Condensed Balance Sheet [Table Text Block]

Summarized financial information for the Company’s equity method investee as of and for its fiscal year end is presented in the following tables (amounts in thousands):

	December 31,
	2021		2020

Current assets	$	310,411	$	172,742
Non current assets		146,384		178,221
Total assets	$	456,795	$	350,963
Current liabilities	$	131,317	$	69,259
Long-term liabilities		-		2,832
Total liabilities	$	131,317	$	72,091
Noncontrolling interests	$	36,786	$	30,116

Schedule of Financial Information for Equity Method Investments [Table Text Block]

	Years Ended December 31,
	2021		2020		2019

Net sales and revenue	$	1,332,555	$	736,225	$	823,718
Gross profit	$	85,401	$	18,858	$	30,774
Income from continuing operations	$	64,243	$	4,850	$	13,502
Net income	$	64,243	$	4,850	$	13,502

FAIR VALUE (Tables)

12 Months Ended

Jan. 31, 2022

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

Financial assets and liabilities measured at fair value at January 31, 2022 on a recurring basis are summarized below (amounts in thousands):

	Level 1		Level 2		Level 3		Total Fair Value

Forward purchase contracts asset (1)	$	-	$	993	$	-	$	993
Investment in cooperative (2)		-		-		354		354
Total assets	$	-	$	993	$	354	$	1,347

Commodity futures (3)	$	-	$	933	$	-	$	933

Financial assets and liabilities measured at fair value at January 31, 2021 on a recurring basis are summarized below (amounts in thousands):

	Level 1		Level 2		Level 3		Total Fair Value

Forward purchase contracts asset (1)	$	-	$	2,144	$	-	$	2,144
Investment in cooperative (2)		-		-		354		354
Total assets	$	-	$	2,144	$	354	$	2,498

Commodity futures (3)	$	-	$	1,794	$	-	$	1,794

(1)	The forward purchase contracts asset is included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

(2)	The investment in cooperative is included in “Other assets” on the accompanying Consolidated Balance Sheets.

(3)	The commodity futures liability is included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.

OTHER ASSETS (Tables)

12 Months Ended

Jan. 31, 2022

Disclosure Text Block Supplement [Abstract]

Schedule of Other Assets [Table Text Block]

The components of other noncurrent assets are as follows (amounts in thousands):

	January 31,
	2022		2021

Deferred taxes	$	24,914	$	24,390
Other		939		885

Total	$	25,853	$	25,275

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Jan. 31, 2022

Disclosure Text Block Supplement [Abstract]

Other Current Liabilities [Table Text Block]

The components of accrued expenses and other current liabilities at January 31, 2022 and 2021 are as follows (amounts in thousands):

	January 31,
	2022		2021

Accrued payroll and related items	$	5,407	$	690
Accrued utility charges		4,297		2,515
Accrued transportation related items		593		1,560
Commodity futures		933		1,794
Accrued real estate taxes		1,857		1,778
Accrued income taxes		95		55
Other		435		362

Total	$	13,617	$	8,754

LEASES (Tables)

12 Months Ended

Jan. 31, 2022

Jan. 31, 2021

Disclosure Text Block [Abstract]

Lease, Cost [Table Text Block]

For fiscal years 2021 and 2020, the components of lease expense, classified as SG&A expenses on the Consolidated Statement of Operations are as follows (amounts in thousands):

	Fiscal Year
	2021		2020

Operating lease expense	$	6,346	$	6,340
Variable lease expense		1,907		447
Total lease expense	$	8,253	$	6,787

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

The following table is a summary of future minimum rentals on such leases at January 31, 2022 (amounts in thousands):

Years Ended January 31,	Minimum Rentals

2023	$	5,015
2024		3,856
2025		2,408
2026		235
2027		171
Total		11,685
Less: present value discount		695
Operating lease liabilities	$	10,990

The following table is a summary of future minimum rentals on such leases at January 31, 2021 (amounts in thousands):

Years Ended January 31,	Minimum Rentals

2022	$	5,397
2023		3,690
2024		2,524
2025		1,648
2026		49
Total		13,308
Less: present value discount		994
Operating lease liabilities	$	12,314

COMMON STOCK (Tables)

12 Months Ended

Jan. 31, 2022

Stockholders' Equity Note [Abstract]

Schedule of Stock by Class [Table Text Block]

At January 31, 2022, the Company had prior authorization by its Board of Directors to purchase, in open market transactions, an additional approximately 449,000 shares of its common stock. Information regarding the Company’s common stock is as follows (amounts in thousands):

	January 31,
	2022		2021

Authorized shares		45,000		45,000
Issued shares		29,853		29,853
Outstanding shares		5,920		5,992

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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+ Details

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Jan. 31, 2022

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Assets at Fair Value [Table Text Block]

	Asset Derivatives Fair Value at January 31,				Liability Derivatives Fair Value at January 31,
	2022		2021		2022		2021

Commodity futures (1)	$	-	$	-	$	933	$	1,794
Forward purchase contracts (2)	$	993	$	2,144	$	-	$	-

(1)	Commodity futures assets are included in prepaid expenses and other. Commodity futures liabilities are included in accrued expenses and other current liabilities. These contracts are short/sell positions for approximately 7.4 million bushels and 6.9 million bushels of corn at January 31, 2022 and 2021, respectively.

(2)	Forward purchase contracts assets are included in prepaid expenses and other. Forward purchase contracts liabilities are included in accrued expenses and other current liabilities. These contracts are for purchases of approximately 19.2 million bushels and 6.4 million bushels of corn at January 31, 2022 and 2021, respectively.

EMPLOYEE BENEFITS (Tables)

12 Months Ended

Jan. 31, 2022

Disclosure Text Block Supplement [Abstract]

Nonvested Restricted Stock Shares Activity [Table Text Block]

The following table summarizes non-vested restricted stock award activity for fiscal years 2021, 2020, and 2019:

	2021
		Non-Vested Shares	Weighted Average Grant Date Fair Value (000’s)			Weighted Remaining Vesting Vesting Term (in years)

Non-Vested at January 31, 2021		19,705	$	1,398		1
Granted		2,803		275
Forfeited		-		-
Vested		12,447		900

Non-Vested at January 31, 2022		10,061	$	773		1

	2020
	Non-Vested Shares		Weighted Average Grant Date Fair Value (000’s)		Weighted Average Remaining Vesting Term (in years)

Non-Vested at January 31, 2020		28,576	$	2,193		2
Granted		6,158		416
Forfeited		-		-
Vested		15,029		1,211

Non-Vested at January 31, 2021		19,705	$	1,398		1

	2019
	Non-Vested Shares		Weighted Average Grant Date Fair Value (000’s)		Weighted Average Remaining Vesting Term (in years)

Non-Vested at January 31, 2019		38,036	$	2,935		2
Granted		9,442		662
Forfeited		-		-
Vested		18,902		1,404

Non-Vested at January 31, 2020		28,576	$	2,193		2

INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income taxes for fiscal years 2021, 2020, and 2019 consist of the following (amounts in thousands):

	2021			2020			2019

Federal:
Current	$	4,450		$	1,323		$	1,918
Deferred		12,064			(1,850	)		(1,387	)

		16,514			(527	)		531

State and Local:
Current		3,098			602			(2,223	)
Deferred		(581	)		(621	)		(293	)

		2,517			(19	)		(2,516	)

Provision (benefit) for income taxes	$	19,031		$	(546	)	$	(1,985	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The tax effects of significant temporary differences representing deferred tax assets and liabilities are as follows (amounts in thousands):

	January 31,
	2022			2021

Assets:
General business credit carryforward	$	39,199		$	40,641
Accrued liabilities		582			3
State net operating loss carryforward		269			294
Other items		280			206
Valuation allowance		(213	)		(232	)

Total		40,117			40,912
Liabilities:
Basis in pass through entities, including depreciation		(17,995	)		(20,076	)
Other		(340	)		(159	)

Total		(18,335	)		(20,235	)
Net deferred tax asset	$	21,782		$	20,677

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Reconciliations of the federal statutory tax and the Company’s income tax (benefit) expense for fiscal years 2021, 2020, and 2019 are as follows (amounts in thousands):

	2021			2020			2019

Federal income tax at statutory rate	$	15,926		$	885		$	1,360
State and local taxes, net of federal tax benefit		2,396			150			230
Research and experimentation credits		(5,184	)		(2,008	)		(899	)
Uncertain tax positions		8,340			1,046			(1,435	)
Noncontrolling interest		(2,231	)		(707	)		(1,118	)
Other		(216	)		88			(123	)

Total	$	19,031		$	(546	)	$	(1,985	)

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits, including interest and penalties, is as follows (amounts in thousands):

	Fiscal Year
	2021		2020

Unrecognized tax benefits, beginning of year	$	8,400	$	7,370
Changes for tax positions for prior years		3,827		(74	)
Changes for tax positions for current year		4,554		1,104

Unrecognized tax benefits, end of year	$	16,781	$	8,400

DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Jan. 31, 2022

DISCONTINUED OPERATIONS (Tables) [Line Items]

Disposal Groups, Including Discontinued Operations [Table Text Block]

Below is a table reflecting certain items of the Consolidated Condensed Statement of Operations that were reclassified as discontinued operations for fiscal years 2021, 2020 and 2019 (amounts in thousands):

	2021			2020			2019

Net sales and revenue¹	$	400		$	182		$	334
Cost of Sales		8,602			5,854			8,251
Gross loss		(8,202	)		(5,672	)		(7,917	)
Selling, general and administrative		698			22			(274	)
Loss before income taxes		(8,900	)		(5,694	)		(7,643	)
Benefit for income taxes		13,295			6,554			10,828
Net income from discontinued operations, net of tax		4,395			860			3,185
Net loss attributable to noncontrolling interests²		397			261			340
Net income attributable to REX common shareholders	$	4,792		$	1,121		$	3,525

¹Refined coal sales were recorded net of the cost of coal as the Company purchased the coal feedstock from the customer to which the processed refined coal was sold.

Discontinued Items Assets [Member]

DISCONTINUED OPERATIONS (Tables) [Line Items]

Disposal Groups, Including Discontinued Operations [Table Text Block]

Below is a table reflecting certain items of the Consolidated Condensed Balance Sheets that were reclassified as discontinued operations as of January 31, 2021 (amounts in thousands):

	January 31, 2021
Assets:
Current assets:
Prepaid expenses and other	$	34
Inventory		454
Total current assets		488
Property and equipment, net		2,325
Total Assets		2,813

Liabilities:
Current liabilities:
Accounts payable, trade		334
Accrued expenses and other current liabilities		201
Total current liabilities		535
Total liabilities		535

Net assets included in discontinued operations	$	2,278

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

QUARTERLY UNAUDITED INFORMATION (Tables)

12 Months Ended

Jan. 31, 2022

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information [Table Text Block]

	Quarters Ended (In Thousands, Except Per Share Amounts)
	April 30, 2021		July 31, 2021		October 31, 2021		January 31, 2022

Net sales and revenue	$	164,042	$	195,678	$	203,066	$	212,016
Gross profit		19,477		14,154		25,152		38,777
Net income from continuing operations		7,963		8,039		14,888		25,917
Net income attributable to REX common shareholders (continuing operations)		7,269		5,710		13,326		21,267
Net income attributable to REX common shareholders (discontinued operations)		515		2,166		1,952		159
Net income attributable to REX common shareholders		7,784		7,876		15,278		21,426
Basic and diluted net (loss) income per share attributable to REX common shareholders (continuing operations) (a)		1.21		0.95		2.23		3.58
Basic and diluted net (loss) income per share attributable to REX common shareholders (discontinued operations) (a)		0.09		0.36		0.33		0.03
Basic and diluted net (loss) income per share attributable to REX common shareholders (a)	$	1.30	$	1.31	$	2.56	$	3.61

	Quarters Ended (In Thousands, Except Per Share Amounts)
	April 30, 2020			July 31, 2020			October 31, 2020			January 31, 2021

Net sales and revenue	$	83,235		$	39,242		$	124,217		$	125,970
Gross (loss) profit		(8,223	)		553			18,929			8,274
Net (loss) income from continuing operations		(8,578	)		(2,867	)		11,312			4,891
Net (loss) income attributable to REX common shareholders (continuing operations)		(7,821	)		(2,679	)		9,036			3,344
Net (loss) income attributable to REX common shareholders (discontinued operations)		186			931			(195	)		199
Net (loss) income attributable to REX common shareholders		(7,635	)		(1,748	)		8,841			3,543
Basic and diluted net (loss) income per share attributable to REX common shareholders (continuing operations) (a)		(1.24	)		(0.43	)		1.47			0.56
Basic and diluted net (loss) income per share attributable to REX common shareholders (discontinued operations) (a)		0.03			0.15			(0.03	)		0.03
Basic and diluted net (loss) income per share attributable to REX common shareholders (a)	$	(1.21	)	$	(0.28	)	$	1.44		$	0.59


	a)	The total of the quarterly net income per share amounts do not equal the annual net income per share amounts due to the impact of varying amounts of shares outstanding during the year.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Jan. 31, 2022 USD ($) shares	Jan. 31, 2021 USD ($)	Jan. 31, 2020 USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number Of Operating Entities	3
Inventory Write-down (in Dollars)	$ 500,000	$ 1,000,000
Depreciation (in Dollars)	18,000,000	18,100,000	$ 20,200,000
Outbound Freight Charges (in Dollars)	7,321,000	3,482,000	$ 4,086,000
Assets (in Dollars)	$ 550,361,000	$ 479,345,000
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) \| shares	550,000
Ethanol [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Reportable Segments	1
Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Number of Customers	9	7	8
Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	85.00%	89.00%	85.00%
Accounts Receivable [Member] \| Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	83.00%	54.00%
Contracts Not Accounted For Under Normal Purchases and Normal Sales
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Assets (in Dollars)	$ 1,000,000	$ 2,100,000
Building and Building Improvements [Member] \| Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	15
Building and Building Improvements [Member] \| Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	40 years
Fixtures And Equipment [Member] \| Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	3
Fixtures And Equipment [Member] \| Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	20 years
Consolidated Entities [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number Of Operating Entities	2
Equity Method Investee [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number Of Operating Entities	1
Cost of Sales [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Maximum Percentage of Equity Ownership Interest Which May be Considered for Equity Method of Accounting	20.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of components of Inventory - USD ($) $ in Thousands	Jan. 31, 2022	Jan. 31, 2021
Schedule of components of Inventory [Abstract]
Ethanol and other finished goods	$ 13,158	$ 18,346
Work in process	5,473	4,374
Grain and other raw materials	23,594	14,706
Total	$ 42,225	$ 37,426

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Property Plant and Equipment - USD ($) $ in Thousands	Jan. 31, 2022	Jan. 31, 2021
Schedule of Property Plant and Equipment [Abstract]
Land and improvements	$ 27,329	$ 27,329
Buildings and improvements	23,617	23,613
Machinery, equipment and fixtures	296,243	293,762
Construction in progress	1,515	215
	348,704	344,919
Less: accumulated depreciation	(211,150)	(194,058)
Total	$ 137,554	$ 150,861

NET SALES AND REVENUE (Details) - Schedule of Disaggregated Revenue by Product - USD ($)
$ in Thousands

12 Months Ended

Jan. 31, 2022

Jan. 31, 2021

Jan. 31, 2020

Sales of products, continuing operations:

Sales of products, continuing operations:

$ 774,802

$ 372,664

$ 417,700

Sales of products, discontinued operations:

Sales of products, discontinued operations:

^[1]

400

182

334

Ethanol [Member]

Sales of products, continuing operations:

Sales of products, continuing operations:

613,597

284,191

321,434

Dried Distillers Grains [Member]

Sales of products, continuing operations:

Sales of products, continuing operations:

125,009

71,774

71,755

Non-Food Grade Corn Oil [Member]

Sales of products, continuing operations:

Sales of products, continuing operations:

38,852

15,066

17,135

Modified Distillers Grains [Member]

Sales of products, continuing operations:

Sales of products, continuing operations:

9,104

2,626

7,240

Derivative Financial Instrument Losses [Member]

Sales of products, continuing operations:

Sales of products, continuing operations:

(12,109)

(1,167)

Other[Member]

Sales of products, continuing operations:

Sales of products, continuing operations:

349

174

136

Refined Coal [Member]

Sales of products, discontinued operations:

Sales of products, discontinued operations:

^[2]

$ 400

$ 182

$ 334

[1]	Refined coal sales were recorded net of the cost of coal as the Company purchased the coal feedstock from the customer to which the processed refined coal was sold.
[2]	Refined coal sales were recorded net of the cost of coal as the Company purchased the coal feedstock from the customer to which the processed refined coal was sold.

INVESTMENTS (Details) $ in Thousands, gal in Millions	12 Months Ended
INVESTMENTS (Details) $ in Thousands, gal in Millions	Jan. 31, 2022 USD ($) gal	Jan. 31, 2021 USD ($)	Jan. 31, 2020 USD ($)
INVESTMENTS (Details) [Line Items]
Income (Loss) from Equity Method Investments	$ 6,624	$ 500	$ 1,392
Proceeds from Equity Method Investment, Distribution	5,514	3,508	1,003
Equity Method Investments	30,566	29,456
Short-Term Investments	25,877	36,194
Certificates of Deposit [Member]
INVESTMENTS (Details) [Line Items]
Short-Term Investments	$ 25,900	$ 36,200
Debt Securities, Held-to-Maturity, Weighted Average Yield, Maturity, Year One	0.10%	0.20%
Big River [Member]
INVESTMENTS (Details) [Line Items]
Payments to Acquire Equity Method Investments	$ 20,000
Quantity of ethanol shipped (in US Gallons) \| gal	421.0
Income (Loss) from Equity Method Investments	$ 6,600	$ 500	1,400
Proceeds from Equity Method Investment, Distribution	5,500	$ 3,500	$ 1,000
Equity Method Investments	30,600
Equity Method Investment, Underlying Equity in Net Assets	29,800
Other Restricted Assets	116,200
Proportionate Share of Restricted Net Assets	$ 12,000

INVESTMENTS (Details) - Schedule of Equity Method Investments - USD ($) $ in Thousands	Jan. 31, 2022	Jan. 31, 2021
Schedule of Equity Method Investments [Abstract]
Carrying amount	$ 30,566	$ 29,456
Ownership percentage	10.30%	10.30%

INVESTMENTS (Details) - Schedule of Condensed Balance Sheet - Big River [Member] - USD ($) $ in Thousands	Jan. 31, 2022	Jan. 31, 2021
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	$ 310,411	$ 172,742
Non current assets	146,384	178,221
Total assets	456,795	350,963
Current liabilities	131,317	69,259
Long-term liabilities		2,832
Total liabilities	131,317	72,091
Noncontrolling interests	$ 36,786	$ 30,116

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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INVESTMENTS (Details) - Schedule of Financial information For Equity Method Investment - Big River [Member] - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2020
INVESTMENTS (Details) - Schedule of Financial information For Equity Method Investment [Line Items]
Net sales and revenue	$ 1,332,555	$ 736,225	$ 823,718
Gross profit	85,401	18,858	30,774
Income from continuing operations	64,243	4,850	13,502
Net income	$ 64,243	$ 4,850	$ 13,502

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+ Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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+ Details

FAIR VALUE (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis - USD ($)
$ in Thousands

Jan. 31, 2022

Jan. 31, 2021

FAIR VALUE (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]

Forward purchase contracts asset

^[1]

$ 993

Investment in cooperative

^[2]

354

$ 354

Total assets

1,347

2,498

Commodity futures

^[3]

1,794

Commodity futures

^[3]

933

Forward purchase contracts asset

^[1]

2,144

Fair Value, Inputs, Level 1 [Member]

FAIR VALUE (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]

Forward purchase contracts asset

^[1]

Investment in cooperative

^[2]

Commodity futures

^[3]

Commodity futures

^[3]

Forward purchase contracts asset

^[1]

Fair Value, Inputs, Level 2 [Member]

FAIR VALUE (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]

Forward purchase contracts asset

^[1]

993

Investment in cooperative

^[2]

Total assets

993

2,144

Commodity futures

^[3]

1,794

Commodity futures

^[3]

933

Forward purchase contracts asset

^[1]

2,144

Fair Value, Inputs, Level 3 [Member]

FAIR VALUE (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]

Forward purchase contracts asset

^[1]

Investment in cooperative

^[2]

354

Total assets

354

Commodity futures

^[3]

Commodity futures

^[3]

Forward purchase contracts asset

^[1]

[1]	The forward purchase contracts asset is included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.
[2]	The investment in cooperative is included in “Other assets” on the accompanying Consolidated Balance Sheets.
[3]	The commodity futures liability is included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.

OTHER ASSETS (Details) - Schedule of Other Assets - USD ($) $ in Thousands	Jan. 31, 2022	Jan. 31, 2021
Schedule of Other Assets [Abstract]
Deferred taxes	$ 24,914	$ 24,390
Other	939	885
Total	$ 25,853	$ 25,275

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - Schedule of accrued expenses and other current liabilities - USD ($) $ in Thousands	Jan. 31, 2022	Jan. 31, 2021
Schedule of accrued expenses and other current liabilities [Abstract]
Accrued payroll and related items	$ 5,407	$ 690
Accrued utility charges	4,297	2,515
Accrued transportation related items	593	1,560
Commodity futures	933	1,794
Accrued real estate taxes	1,857	1,778
Accrued income taxes	95	55
Other	435	362
Total	$ 13,617	$ 8,754

LEASES (Details)	Jan. 31, 2022	Jan. 31, 2021
Disclosure Text Block [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	2 years 6 months	3 years
Operating Lease, Weighted Average Discount Rate, Percent	4.85%	5.26%

LEASES (Details) - Schedule of Components of Lease Expense - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2022	Jan. 31, 2021
Schedule of Components of Lease Expense [Abstract]
Operating lease expense	$ 6,346	$ 6,340
Variable lease expense	1,907	447
Total lease expense	$ 8,253	$ 6,787

LEASES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases (FY2021) - Minimum [Member] $ in Thousands	Jan. 31, 2022 USD ($)
LEASES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases (FY2021) [Line Items]
2023	$ 5,015
2024	3,856
2025	2,408
2026	235
2027	171
Total	11,685
Less: present value discount	695
Operating lease liabilities	$ 10,990

LEASES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases (FY2020) $ in Thousands	Jan. 31, 2021 USD ($)
Schedule of Future Minimum Rental Payments for Operating Leases (FY2020) [Abstract]
2022	$ 5,397
2023	3,690
2024	2,524
2025	1,648
2026	49
Total	13,308
Less: present value discount	994
Operating lease liabilities	$ 12,314

COMMON STOCK (Details) - USD ($) $ in Thousands	12 Months Ended
COMMON STOCK (Details) - USD ($) $ in Thousands	Jan. 31, 2022	Jan. 31, 2021
COMMON STOCK (Details) [Line Items]
Treasury Stock, Shares, Acquired	84,000	315,000
Treasury Stock, Value, Acquired, Cost Method (in Dollars)	$ 6,627	$ 19,629
Stock Repurchase Program Number of Additional Shares Authorized to be Repurchased	449,000
Approximation [Member]
COMMON STOCK (Details) [Line Items]
Treasury Stock, Value, Acquired, Cost Method (in Dollars)	$ 6,600	$ 19,600

COMMON STOCK (Details) - Schedule of Common Stock - shares shares in Thousands	Jan. 31, 2022	Jan. 31, 2021
Schedule of Common Stock [Abstract]
Authorized shares	45,000	45,000
Issued shares	29,853	29,853
Outstanding shares	5,920	5,992

DERIVATIVE FINANCIAL INSTRUMENTS (Details) bu in Millions	12 Months Ended
DERIVATIVE FINANCIAL INSTRUMENTS (Details) bu in Millions	Jan. 31, 2022 USD ($) bu	Jan. 31, 2021 USD ($) bu	Jan. 31, 2020 USD ($)
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Forward Purchase Contracts, Quantity (in US Bushels) \| bu	19.3
Debt Instrument, Collateral Amount	$ 2,222,000	$ 1,657,000
Corn [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Forward Purchase Contracts, Quantity (in US Bushels) \| bu	19.2	6.4
Short [Member] \| Corn [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Commodity Futures, Quantity (in US Bushels) \| bu	7.4	6.9
Cost of Sales [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Derivative, Loss on Derivative	$ (3,427,000)	$ (5,552,000)
Derivative, Gain on Derivative			$ 2,201,000
Revenue Benchmark [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Derivative, Loss on Derivative	$ 12,109,000	$ 1,167,000
Derivative, Gain on Derivative			$ 0

DERIVATIVE FINANCIAL INSTRUMENTS (Details) - Schedule of Fair Values for Derivative Financial Instruments - USD ($)
$ in Thousands

Jan. 31, 2022

Jan. 31, 2021

Commodity Contract [Member]

DERIVATIVE FINANCIAL INSTRUMENTS (Details) - Schedule of Fair Values for Derivative Financial Instruments [Line Items]

Asset Derivatives, Fair Value

^[1]

Liability Derivatives, Fair Value

^[1]

933

1,794

Forward Contracts [Member]

DERIVATIVE FINANCIAL INSTRUMENTS (Details) - Schedule of Fair Values for Derivative Financial Instruments [Line Items]

Asset Derivatives, Fair Value

^[2]

993

2,144

Liability Derivatives, Fair Value

^[2]

[1]	Commodity futures assets are included in prepaid expenses and other. Commodity futures liabilities are included in accrued expenses and other current liabilities. These contracts are short/sell positions for approximately 7.4 million bushels and 6.9 million bushels of corn at January 31, 2022 and 2021, respectively.
[2]	Forward purchase contracts assets are included in prepaid expenses and other. Forward purchase contracts liabilities are included in accrued expenses and other current liabilities. These contracts are for purchases of approximately 19.2 million bushels and 6.4 million bushels of corn at January 31, 2022 and 2021, respectively.

EMPLOYEE BENEFITS (Details) - USD ($)	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2019
EMPLOYEE BENEFITS (Details) [Line Items]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount (in Dollars)	$ 97,000	$ 272,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number	10,061	19,705	28,576	38,036
Granted to Officers As Fully Vested Due to Retirement Eligibility [Member]
EMPLOYEE BENEFITS (Details) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number	5,714	14,777	24,219
Share-Based Payment Arrangement, Option [Member] \| Stock Option Plans 2015 [Member]
EMPLOYEE BENEFITS (Details) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized	550,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant	471,027

EMPLOYEE BENEFITS (Details) - Schedule of Non-Vested Restricted Stock Award Activity $ / shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 31, 2022 USD ($) $ / shares shares	Jan. 31, 2021 USD ($) $ / shares shares	Jan. 31, 2020 USD ($) $ / shares shares
Schedule of Non-Vested Restricted Stock Award Activity [Abstract]
Non-Vested Shares, Beginning of Period	19,705	28,576	38,036
Weighted Average Grant Date Fair Value, Beginning of Period (in Dollars) \| $	$ 1,398	$ 2,193	$ 2,935
Weighted Average Vesting Term, Beginning of Period	1	2	2
Non-Vested Shares, Granted	2,803	6,158	9,442
Weighted Average Grant Date Fair Value, Granted (in Dollars per share) \| $ / shares	$ 275	$ 416	$ 662
Non-Vested Shares, Vested	12,447	15,029	18,902
Weighted Average Grant Date Fair Value, Vested (in Dollars per share) \| $ / shares	$ 900	$ 1,211	$ 1,404
Non-Vested Shares, End of Period	10,061	19,705	28,576
Weighted Average Grant Date Fair Value, End of Period (in Dollars) \| $	$ 773	$ 1,398	$ 2,193
Weighted Average Vesting Term, End of Period	1	1	2

COMMITMENTS (Details) lb in Millions, gal in Millions, bu in Millions	12 Months Ended
	Jan. 31, 2022 USD ($) MMBTU T lb gal bu	Jan. 31, 2021 USD ($)	Jan. 31, 2020 USD ($)
COMMITMENTS (Details) [Line Items]
Forward Purchase Contracts, Quantity (in US Bushels) \| bu	19.3
Quantity Of Natural Gas Under Sales Commitment (in Millions of British Thermal Units) \| MMBTU	1.8
Operating Leases, Future Minimum Payments Due		$ 13,308,000
One Earth Energy And Nu Gen Energy [Member]
COMMITMENTS (Details) [Line Items]
Quantity of Ethanol under Sales Commitment (in US Gallons) \| gal	47.7
Quantity of Distillers Grains Under Sales Commitment (in US Tons) \| T	97,000
Quantity of Non-food Grade Corn Oil Under Sales Commitments (in Pounds) \| lb	14.5
Refined Coal [Member]
COMMITMENTS (Details) [Line Items]
Fees Incurred By Subsidiary	$ 5,404,000	2,500,000	$ 4,231,000
Natural Gas Pipeline [Member] \| One Earth Energy And Nu Gen Energy [Member]
COMMITMENTS (Details) [Line Items]
Operating Leases, Rent Expense, Net	$ 351,000	351,000	358,000
Natural Gas Pipeline [Member] \| One Earth Energy [Member]
COMMITMENTS (Details) [Line Items]
Lease Expiration Period	10 years
Operating Leases, Future Minimum Payments Due	$ 4,380,000
Number of installments payable	120
Installment amount	$ 36,500
Natural Gas Pipeline [Member] \| Renewal [Member] \| One Earth Energy [Member]
COMMITMENTS (Details) [Line Items]
Lease Expiration Period	15 years
Installment amount	$ 29,250
Distillers Grains Marketing Services [Member] \| One Earth Energy And Nu Gen Energy [Member]
COMMITMENTS (Details) [Line Items]
Marketing Expense	$ 1,190,000	$ 841,000	$ 936,000

INCOME TAXES (Details) - USD ($)	12 Months Ended
INCOME TAXES (Details) - USD ($)	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2020
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Tax Credit Carryforwards	$ 39,199,000	$ 40,641,000
Deferred Tax Assets, Valuation Allowance	213,000	232,000
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	19,000
Tax Credit Carryforward, Amount	11,300,000	5,200,000	$ 9,000,000
Deferred Tax Assets, Tax Credit Carryforwards, Research	(3,000,000)	900,000	400,000
Income Taxes Paid	7,239,000	1,274,000	565,000
Proceeds from Income Tax Refunds		$ 655,000	$ 11,000
Unrecognized Tax Benefits Without Accrued Penalties and Interest	16,741,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	40,000
Increase (Decrease) in Provision For Income Taxes	$ (16,662,000)

INCOME TAXES (Details) - Schedule of Unrecognized Tax Benefits Roll Forward - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2020
Federal:
Current	$ 4,450	$ 1,323	$ 1,918
Deferred	12,064	(1,850)	(1,387)
	16,514	(527)	531
State and Local:
Current	3,098	602	(2,223)
Deferred	(581)	(621)	(293)
	2,517	(19)	(2,516)
Benefit for income taxes	$ 19,031	$ (546)	$ (1,985)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Jan. 31, 2022	Jan. 31, 2021
Assets:
General business credit carryforward	$ 39,199,000	$ 40,641,000
Accrued liabilities	582,000	3,000
State net operating loss carryforward	269,000	294,000
Other items	280,000	206,000
Valuation allowance	(213,000)	(232,000)
Total	40,117,000	40,912,000
Liabilities:
Basis in pass through entities, including depreciation	(17,995,000)	(20,076,000)
Other	(340,000)	(159,000)
Total	(18,335,000)	(20,235,000)
Net deferred tax asset	$ 21,782,000	$ 20,677,000

INCOME TAXES (Details) - Schedule of Effective Income Tax Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2020
Schedule of Effective Income Tax Reconciliation [Abstract]
Federal income tax at statutory rate	$ 15,926	$ 885	$ 1,360
State and local taxes, net of federal tax benefit	2,396	150	230
Research and experimentation credits	(5,184)	(2,008)	(899)
Uncertain tax positions	8,340	1,046	(1,435)
Noncontrolling interest	(2,231)	(707)	(1,118)
Other	(216)	88	(123)
Total	$ 19,031	$ (546)	$ (1,985)

INCOME TAXES (Details) - Schedule of Unrecognized Tax Benefits Roll Forward - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2022	Jan. 31, 2021
Schedule of Unrecognized Tax Benefits Roll Forward [Abstract]
Unrecognized tax benefits, beginning of year	$ 8,400	$ 7,370
Changes for tax positions for prior years	3,827	(74)
Changes for tax positions for current year	4,554	1,104
Unrecognized tax benefits, end of year	$ 16,781	$ 8,400

DISCONTINUED OPERATIONS (Details) - Schedule Of Discontinued Items Statement of Operations - USD ($)
$ in Thousands

12 Months Ended

Jan. 31, 2022

Jan. 31, 2021

Jan. 31, 2020

Schedule Of Discontinued Items Statement of Operations [Abstract]

Net sales and revenue

^[1]

$ 400

$ 182

$ 334

Cost of Sales

8,602

5,854

8,251

Gross loss

(8,202)

(5,672)

(7,917)

Selling, general and administrative

698

(274)

Loss before income taxes

(8,900)

(5,694)

(7,643)

Benefit for income taxes

13,295

6,554

10,828

Net income from discontinued operations, net of tax

4,395

860

3,185

Net loss attributable to noncontrolling interests

^[2]

397

261

340

Net income attributable to REX common shareholders

$ 4,792

$ 1,121

$ 3,525

[1]	Refined coal sales were recorded net of the cost of coal as the Company purchased the coal feedstock from the customer to which the processed refined coal was sold.
[2]	Net loss attributable to noncontrolling interest represents the minority investor’s share of the loss before income taxes as noncontrolling interests does not include any gain from the refined coal tax credits.

DISCONTINUED OPERATIONS (Details) - Schedule Of Discontinued Items Balance Sheet $ in Thousands	Jan. 31, 2021 USD ($)
Current assets:
Prepaid expenses and other	$ 34
Inventory	454
Assets	488
Property and equipment, net	2,325
Total Assets	2,813
Current liabilities:
Accounts payable, trade	334
Accrued expenses and other current liabilities	201
Total current liabilities	535
Total liabilities	535
Net assets included in discontinued operations	$ 2,278

QUARTERLY UNAUDITED INFORMATION (Details) - Schedule of Quarterly Financial Information - Quarterly Unaudited Information [Member] - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

Jan. 31, 2022

Oct. 31, 2021

Jul. 31, 2021

Apr. 30, 2021

Jan. 31, 2021

Oct. 31, 2020

Jul. 31, 2020

Apr. 30, 2020

QUARTERLY UNAUDITED INFORMATION (Details) - Schedule of Quarterly Financial Information [Line Items]

Net sales and revenue

$ 212,016

$ 203,066

$ 195,678

$ 164,042

$ 125,970

$ 124,217

$ 39,242

$ 83,235

Gross (loss) profit

38,777

25,152

14,154

19,477

8,274

18,929

553

(8,223)

Net income from continuing operations

25,917

14,888

8,039

7,963

4,891

11,312

(2,867)

(8,578)

Net income attributable to REX common shareholders (continuing operations)

21,267

13,326

5,710

7,269

3,344

9,036

(2,679)

(7,821)

Net income attributable to REX common shareholders (discontinued operations)

159

1,952

2,166

515

199

(195)

931

186

Net (loss) income attributable to REX common shareholders

$ 21,426

$ 15,278

$ 7,876

$ 7,784

$ 3,543

$ 8,841

$ (1,748)

$ (7,635)

Basic and diluted net (loss) income per share attributable to REX common shareholders (continuing operations) (in Dollars per share)

^[1]

$ 3.58

$ 2.23

$ 0.95

$ 1.21

$ 0.56

$ 1.47

$ (0.43)

$ (1.24)

Basic and diluted net (loss) income per share attributable to REX common shareholders (discontinued operations) (in Dollars per share)

^[1]

0.03

0.33

0.36

0.09

0.03

(0.03)

0.15

0.03

Basic and diluted net (loss) income per share attributable to REX common shareholders (in Dollars per share)

^[1]

$ 3.61

$ 2.56

$ 1.31

$ 1.3

$ 0.59

$ 1.44

$ (0.28)

$ (1.21)

[1]	The total of the quarterly net income per share amounts do not equal the annual net income per share amounts due to the impact of varying amounts of shares outstanding during the year.

RELATED PARTIES (Details) - USD ($) $ in Millions	12 Months Ended
RELATED PARTIES (Details) - USD ($) $ in Millions	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2020
One Earth Energy And Nu Gen Energy [Member]
RELATED PARTIES (Details) [Line Items]
Costs and Expenses, Related Party	$ 90.2	$ 54.8	$ 171.5
Accounts Payable, Related Parties, Current	0.5	0.7
Refined Coal [Member]
RELATED PARTIES (Details) [Line Items]
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	0.3	(0.2)	$ (0.7)
Accrued Liabilities for Commissions, Expense and Taxes		0.1
Proceeds from Contributions from Affiliates	$ 0.3	$ 0.1