0000930413-23-001143 | 10-K | XBRL Viewer | REX American Resources Corp

Investment [Text Block]

3.	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,
	2023		2022

Carrying amount	$	33,045	$	30,566

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 425.4 million gallons of ethanol in the twelve months ended January 31, 2023. The Company recorded income of approximately $8.7 million, $6.6 million, and $0.5 million as its share of earnings from Big River during fiscal years 2022, 2021, and 2020, respectively. The Company received dividends of approximately $6.3 million, $5.5 million, and $3.5 million from Big River during fiscal years 2022, 2021, and 2020, respectively. At January 31, 2023, the carrying value of the investment in Big River was approximately $33.0 million; the amount of underlying equity in the net assets of Big River was approximately $31.5 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,
	2022		2021

Current assets	$	319,367	$	310,411
Non current assets		151,039		146,384
Total assets	$	470,406	$	456,795
Current liabilities	$	118,946	$	131,317
Long-term liabilities		8,686		-
Total liabilities	$	127,632	$	131,317
Noncontrolling interests	$	37,326	$	36,786

	Years Ended December 31,
	2022		2021		2020

Net sales and revenue	$	1,509,406	$	1,332,555	$	736,225
Gross profit	$	94,106	$	85,401	$	18,858
Income from continuing operations	$	84,814	$	64,243	$	4,850
Net income	$	84,814	$	64,243	$	4,850

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, 2023 are approximately $113.4 million; the Company’s proportionate share of restricted net assets of Big River is approximately $11.7 million.

Short-term Investments

At January 31, 2023, the Company owned United States Treasury Bills (classified as short-term investments) that had an amortized cost, or carrying value, of approximately $211.3 million. The contractual maturity of these investments was less than one year. The yield to maturity rate was approximately 3.9%. Unrealized gains or losses were insignificant.

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.

INCOME TAXES (Details) - Schedule of Effective Income Tax Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
Schedule Of Effective Income Tax Reconciliation Abstract
Federal income tax at statutory rate	$ 9,971	$ 15,926	$ 885
State and local taxes, net of federal tax benefit	1,725	2,396	150
Research and experimentation credits	(2,542)	(5,184)	(2,008)
Uncertain tax positions	2,281	8,340	1,046
Noncontrolling interest	(2,523)	(2,231)	(707)
Other	630	(216)	88
Total	$ 9,542	$ 19,031	$ (546)

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Jan. 31, 2023	Mar. 29, 2023	Jul. 31, 2022
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		17,390,019
Entity Public Float			$ 493,699,933
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, 2023
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 Portions of REX American Resources Corporation’s definitive Proxy Statement for its Annual Meeting of Shareholders on June 15, 2023 are incorporated by reference into Part III of this Form 10-K.
Auditor Firm ID	34
Auditor Name	Deloitte and Touche LLP
Auditor Location	Dayton, Ohio
Document Transition Report	false

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Jan. 31, 2023

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

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

The components of accrued expenses and other current liabilities are as follows (amounts in thousands):

	January 31,
	2023		2022

Accrued payroll and related items	$	4,428	$	5,407
Accrued utility charges		4,116		4,297
Accrued transportation related items		1,311		593
Commodity futures		67		933
Forward purchase contracts		355		-
Accrued real estate taxes		1,850		1,857
Accrued income taxes		2,049		95
Other		1,152		435

Total	$	15,328	$	13,617

OTHER ASSETS (Details) - Schedule of Other Assets - USD ($) $ in Thousands	Jan. 31, 2023	Jan. 31, 2022
Schedule Of Other Assets Abstract
Deferred taxes	$ 21,964	$ 24,914
Other	1,215	939
Total	$ 23,179	$ 25,853

COMMON STOCK

12 Months Ended

Jan. 31, 2023

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

8.	COMMON STOCK

On June 21, 2022, the Board of Directors of the Company adopted resolutions declaring a three-for-one split of the Company’s Common Stock to be effectuated in the form of a 200% stock dividend, payable on August 5, 2022 to stockholders of record at the close of business on July 29, 2022. The stock split has been retroactively reflected in the accompanying consolidated financial statements.

During fiscal years 2022, 2021, and 2020 the Company purchased approximately 472,000 shares, 252,000 shares, and 949,000 shares of its common stock for approximately $13.0 million, $6.6 million, and $19.6 million, respectively. At January 31, 2023, the Company had prior authorization by its Board of Directors to purchase, in open market transactions, an additional approximately 877,000 shares of its common stock.

Information regarding the Company’s common stock is as follows (amounts in thousands):

	January 31,
	2023		2022

Authorized shares		45,000		45,000
Issued shares		29,853		29,853
Outstanding shares		17,390		17,761

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.

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Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Jan. 31, 2023

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 and 2020 (amounts in thousands):

	2021		2020

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

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.

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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Significant Accounting Policies [Text Block]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Jan. 31, 2023

Accounting Policies [Abstract]

1.	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, 2023, 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.

Stock Split – On June 21, 2022, the Board of Directors of the Company adopted resolutions declaring a three-for-one split of the Company’s Common Stock to be effectuated in the form of a 200% stock dividend, payable on August 5, 2022 to stockholders of record at the close of business on July 29, 2022. The stock split has been retroactively reflected in the accompanying consolidated financial statements.

Fiscal Year – All references in these consolidated financial statements to a particular fiscal year are to the Company’s fiscal year ended January 31. The Company refers to its fiscal year by reference to the year immediately preceding the January 31 fiscal year end date. For example, “fiscal year 2022” means the period February 1, 2022 to January 31, 2023.

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.

The Company sells its products to a limited number of larger commercial buyers, which may increase the chance of loss due to non-performance by a counterparty. Eight (fiscal year 2022), nine (fiscal year 2021), and seven (fiscal year 2020) customers accounted for approximately 90%, 85%, and 89% of the

Company’s net sales and revenue during fiscal years 2022, 2021, and 2020, respectively. At January 31, 2023 and 2022, four and five customers represented approximately 81% and 82%, respectively, of the Company’s accounts receivable balance. The Company has not experienced any significant losses in such accounts.

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 $0.7 and $0.5 million of inventory write-downs in cost of sales at January 31, 2023 and January 31, 2022, 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,
	2023		2022
Ethanol and other finished goods	$	12,695	$	13,158
Work in process		10,194		5,473
Grain and other raw materials		25,855		23,594

Total	$	48,744	$	42,225

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,
	2023			2022
Land and improvements	$	30,194		$	27,329
Buildings and improvements		23,707			23,617
Machinery, equipment and fixtures		299,665			296,243
Construction in progress		10,255			1,515

		363,821			348,704
Less: accumulated depreciation		(228,324	)		(211,150	)

Total	$	135,497		$	137,554

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 2022, 2021, and 2020. 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, $18.0 million, and $18.1 million in fiscal years 2022, 2021, and 2020, 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 repair and maintenance 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 $6,901,000, $7,321,000, and $3,482,000 in fiscal years 2022, 2021, and 2020, 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 2022, 2021, and 2020 there were no material settlements of forward contracts that were recorded at fair value. The Company recorded an asset and liability of $0.1 million and $0.4 million, respectively, associated with contracts not accounted for under the “normal purchases and normal sales” scope exception of ASC 815 at January 31, 2023. The Company recorded an asset of approximately $1.0 million at January 31, 2022 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 sale 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 reserved a total of 1,650,000 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.

Other Income – As part of the Coronavirus Aid, Relief, and Economic Security Act, passed in 2020, $700 million in funds were made available to the U.S. Department of Agriculture to distribute to impacted producers of ethanol, biodiesel, and other renewable fuels under the Biofuel Producer Program. The U.S. Department of Agriculture (“USDA”) distributed funds to applicants in May 2022. Our consolidated plants received a total of approximately $7.8 million from this program, which was recorded within “Interest and other income, net” in the Consolidated Statements of Operations for fiscal year 2022. The Company has no further reporting or other obligations related to the receipt of these funds.

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 for annual reporting periods. The Company adopted this update effective February 1, 2022 by providing all disclosures required related to government assistance. The adoption of this update did not materially impact the consolidated financial statements.

CONTINGENCIES

12 Months Ended

Jan. 31, 2023

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. The Company recorded a liability of $250,000 at January 31, 2023 as a probable and reasonably estimable loss associated with a legal contingency for a patent infringement case involving our refined coal facility which is no longer in operation. There were no liabilities recorded at January 31, 2022 as the Company did not believe that there was a probable and reasonably estimable loss associated with any legal contingencies.

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

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

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands	Jan. 31, 2023	Jan. 31, 2022
Statement of Financial Position [Abstract]
Accounts payable - trade, related parties (in Dollars)	$ 1,500	$ 500
Common stock, shares authorized	45,000	45,000
Common stock, shares issued	29,853	29,853
Treasury stock, shares	12,463	12,092

LEASES (Details) - Schedule of Components of Lease Expense - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Schedule Of Components Of Lease Expense Abstract
Operating lease expense	$ 7,360	$ 6,346
Variable lease expense	399	1,907
Total lease expense	$ 7,759	$ 8,253

INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2023

Income Tax Disclosure [Abstract]

The provision for income taxes for fiscal years 2022, 2021, and 2020 consist of the following (amounts in thousands):

		2022			2021			2020

Federal:
Current	$	4,485		$	4,450		$	1,323
Deferred		2,925			12,064			(1,850	)

		7,410			16,514			(527	)

State and Local:
Current		4,167			3,098			602
Deferred		(2,035	)		(581	)		(621	)

		2,132			2,517			(19	)

Provision (benefit) for income taxes	$	9,542		$	19,031		$	(546	)

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,
	2023			2022

Assets:
General business credit carryforward	$	26,061		$	39,199
Accrued liabilities		627			582
State net operating loss carryforward		244			269
Other items		240			280
Valuation allowance		(192	)		(213	)

Total		26,980			40,117
Liabilities:
Basis in pass through entities, including depreciation		(5,821	)		(17,995	)
Other		(292	)		(340	)

Total		(6,113	)		(18,335	)
Net deferred tax asset	$	20,867		$	21,782

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 2022, 2021, and 2020 are as follows (amounts in thousands):

	2022			2021			2020

Federal income tax at statutory rate	$	9,971		$	15,926		$	885
State and local taxes, net of federal tax benefit		1,725			2,396			150
Research and experimentation credits		(2,542	)		(5,184	)		(2,008	)
Uncertain tax positions		2,281			8,340			1,046
Noncontrolling interest		(2,523	)		(2,231	)		(707	)
Other		630			(216	)		88

Total	$	9,542		$	19,031		$	(546	)

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
	2022		2021

Unrecognized tax benefits, beginning of year	$	16,781	$	8,400
Changes for tax positions for prior years		165		3,827
Changes for tax positions for current year		2,142		4,554

Unrecognized tax benefits, end of year	$	19,088	$	16,781

INVESTMENTS (Tables)

12 Months Ended

Jan. 31, 2023

Equity Method Investments [Table Text Block]

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

	January 31,
	2023		2022

Carrying amount	$	33,045	$	30,566

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,
	2022		2021

Current assets	$	319,367	$	310,411
Non current assets		151,039		146,384
Total assets	$	470,406	$	456,795
Current liabilities	$	118,946	$	131,317
Long-term liabilities		8,686		-
Total liabilities	$	127,632	$	131,317
Noncontrolling interests	$	37,326	$	36,786

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

	Years Ended December 31,
	2022		2021		2020

Net sales and revenue	$	1,509,406	$	1,332,555	$	736,225
Gross profit	$	94,106	$	85,401	$	18,858
Income from continuing operations	$	84,814	$	64,243	$	4,850
Net income	$	84,814	$	64,243	$	4,850

RELATED PARTIES (Details) - USD ($) $ in Millions	12 Months Ended
RELATED PARTIES (Details) - USD ($) $ in Millions	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
One Earth Energy And Nu Gen Energy [Member]
RELATED PARTIES (Details) [Line Items]
Costs and Expenses, Related Party	$ 135.4	$ 90.2	$ 54.8
Accounts Payable, Related Parties, Current	$ 1.5	0.5
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)
Proceeds from Contributions from Affiliates		$ 0.3

INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Jan. 31, 2023	Jan. 31, 2022
Assets:
General business credit carryforward	$ 26,061,000	$ 39,199,000
Accrued liabilities	627,000	582,000
State net operating loss carryforward	244,000	269,000
Other items	240,000	280,000
Valuation allowance	(192,000)	(213,000)
Total	26,980,000	40,117,000
Liabilities:
Basis in pass through entities, including depreciation	(5,821,000)	(17,995,000)
Other	(292,000)	(340,000)
Total	(6,113,000)	(18,335,000)
Net deferred tax asset	$ 20,867,000	$ 21,782,000

INCOME TAXES (Details) - Schedule of the Provision for Income Taxes - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
Federal:
Current	$ 4,485	$ 4,450	$ 1,323
Deferred	2,925	12,064	(1,850)
	7,410	16,514	(527)
State and Local:
Current	4,167	3,098	602
Deferred	(2,035)	(581)	(621)
	2,132	2,517	(19)
Benefit for income taxes	$ 9,542	$ 19,031	$ (546)

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

+ References + Details

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Additional Paid-in Capital [Member]	Total
Balance at Jan. 31, 2020	$ 299	$ (154,989)	$ 555,697	$ 52,599		$ 453,606
Balance (in Shares) at Jan. 31, 2020	29,853	10,973
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)		949
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)		(45)
Balance at Jan. 31, 2021	$ 299	$ (174,535)	559,019	52,400		437,183
Balance (in Shares) at Jan. 31, 2021	29,853	11,877
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)		252
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)		(37)
Balance at Jan. 31, 2022	$ 299	$ (181,114)	611,607	56,770		487,562
Balance (in Shares) at Jan. 31, 2022	29,853	12,092
Net (loss) income			27,697	10,240		37,937
Treasury stock acquired		$ (13,012)				(13,012)
Treasury stock acquired (in Shares)		472
Noncontrolling interests distribution and other				(3,998)		(3,998)
Issuance of equity awards, stock based compensation expense		$ 405	1,522		$ 578	2,505
Issuance of equity awards, stock based compensation expense (in Shares)		(101)
Balance at Jan. 31, 2023	$ 299	$ (193,721)	$ 640,826	$ 63,012	$ 578	$ 510,994
Balance (in Shares) at Jan. 31, 2023	29,853	12,463

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

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EMPLOYEE BENEFITS (Details) - USD ($)	12 Months Ended
EMPLOYEE BENEFITS (Details) - USD ($)	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
EMPLOYEE BENEFITS (Details) [Line Items]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 450,000	$ 97,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)	67,500
Restricted Investments, at Fair Value	$ 2,700,000
Share-Based Payment Arrangement, Expense	1,930,000	$ 1,753,000	$ 264,000
Restricted Stock [Member]
EMPLOYEE BENEFITS (Details) [Line Items]
Share-Based Payment Arrangement, Expense	$ 2,000,000
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 Available for Grant (in Shares)	1,650,000
Performance Shares [Member] \| Stock Option Plans 2015 [Member]
EMPLOYEE BENEFITS (Details) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in Shares)	1,342,842

INVESTMENTS (Details) - Schedule of Financial information For Equity Method Investment - Big River [Member] - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
INVESTMENTS (Details) - Schedule of Financial information For Equity Method Investment [Line Items]
Net sales and revenue	$ 1,509,406	$ 1,332,555	$ 736,225
Gross profit	94,106	85,401	18,858
Income from continuing operations	84,814	64,243	4,850
Net income	$ 84,814	$ 64,243	$ 4,850

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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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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Income Tax Disclosure [Text Block]

INCOME TAXES

12 Months Ended

Jan. 31, 2023

Income Tax Disclosure [Abstract]

12.

INCOME TAXES

The provision for income taxes for fiscal years 2022, 2021, and 2020 consist of the following (amounts in thousands):

		2022			2021			2020

Federal:
Current	$	4,485		$	4,450		$	1,323
Deferred		2,925			12,064			(1,850	)

		7,410			16,514			(527	)

State and Local:
Current		4,167			3,098			602
Deferred		(2,035	)		(581	)		(621	)

		2,132			2,517			(19	)

Provision (benefit) for income taxes	$	9,542		$	19,031		$	(546	)

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

	January 31,
	2023			2022

Assets:
General business credit carryforward	$	26,061		$	39,199
Accrued liabilities		627			582
State net operating loss carryforward		244			269
Other items		240			280
Valuation allowance		(192	)		(213	)

Total		26,980			40,117
Liabilities:
Basis in pass through entities, including depreciation		(5,821	)		(17,995	)
Other		(292	)		(340	)

Total		(6,113	)		(18,335	)
Net deferred tax asset	$	20,867		$	21,782

The Company has a general business credit carryforward of approximately $26.1 million and $39.2 million at January 31, 2023 and 2022, 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 $192,000 and $213,000 at January 31, 2023 and 2022, respectively, related to state net operating loss carryforwards. The Company decreased the

valuation allowance by $21,000 in fiscal year 2022. 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. 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 Company ceased operation of its refined coal business on November 18, 2021. 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 and $5.2 million during fiscal years 2021 and 2020, respectively.

During fiscal years 2022, 2021, and 2020, the Company recognized an income tax benefit (provision) for federal and state research and experimentation credits (net of uncertain tax position expense) of approximately $0.4 million, $(3.0) million, and $0.9 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 $2,795,000, $7,239,000, and $1,274,000 in fiscal years 2022, 2021, and 2020, respectively. The Company received refunds of income taxes of approximately $655,000 in fiscal year 2020. The Company did not receive any refunds in fiscal years 2022 and 2021.

Reconciliations of the federal statutory tax and the Company’s income tax (benefit) expense for fiscal years 2022, 2021, and 2020 are as follows (amounts in thousands):

	2022			2021			2020

Federal income tax at statutory rate	$	9,971		$	15,926		$	885
State and local taxes, net of federal tax benefit		1,725			2,396			150
Research and experimentation credits		(2,542	)		(5,184	)		(2,008	)
Uncertain tax positions		2,281			8,340			1,046
Noncontrolling interest		(2,523	)		(2,231	)		(707	)
Other		630			(216	)		88

Total	$	9,542		$	19,031		$	(546	)

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, 2023, total unrecognized tax benefits were approximately $19,033,000, and accrued penalties and interest were approximately $55,000. If the Company were to prevail on all unrecognized tax benefits recorded, the provision for income taxes would be reduced by approximately $18,925,000. 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
	2022		2021

Unrecognized tax benefits, beginning of year	$	16,781	$	8,400
Changes for tax positions for prior years		165		3,827
Changes for tax positions for current year		2,142		4,554

Unrecognized tax benefits, end of year	$	19,088	$	16,781

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.

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-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Quarterly Financial Information Disclosure [Abstract]

QUARTERLY UNAUDITED INFORMATION (Tables)

12 Months Ended

Jan. 31, 2023

Quarterly Financial Information [Table Text Block]

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, 2022		July 31, 2022		October 31, 2022		January 31, 2023

Net sales and revenue	$	194,228	$	240,328	$	220,277	$	200,167
Gross profit		11,912		16,584		11,336		14,899
Net income from continuing operations		6,986		14,885		4,898		11,168
Net income attributable to REX common shareholders		5,182		11,170		3,184		8,161
Basic and diluted net income per share attributable to REX common shareholders (a)	$	0.29	$	0.63	$	0.18	$	0.47

	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 income per share attributable to REX common shareholders (continuing operations) (a)		0.40		0.32		0.74		1.19
Basic and diluted net income per share attributable to REX common shareholders (discontinued operations) (a)		0.03		0.12		0.11		0.01
Basic and diluted net income per share attributable to REX common shareholders (a)	$	0.43	$	0.44	$	0.85	$	1.20

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.

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

Jan. 31, 2023

Jan. 31, 2022

Commodity Contract [Member]

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

Asset Derivatives, Fair Value

^[1]

$ 80

Liability Derivatives, Fair Value

^[1]

933

Forward Contracts [Member]

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

Asset Derivatives, Fair Value

^[2]

105

993

Liability Derivatives, Fair Value

^[2]

$ 355

[1]

Commodity futures assets are included in prepaid expenses and other. These contracts included short/sell positions and long/buy positions for approximately 3.2 million bushels and 725,000 bushels, respectively at January 31, 2023. Commodity futures liabilities are included in accrued expenses and other current liabilities. These contracts are short/sell positions for approximately 1.4 million bushels and 7.4 million bushels of corn at January 31, 2023 and 2022, respectively.

[2]

Forward purchase contracts assets are included in prepaid expenses and other. These contracts are for purchases of approximately 5.2 million bushels and 19.2 million bushels of corn at January 31, 2023 and 2022, respectively. Forward purchase contracts liabilities are included in accrued expenses and other current liabilities. These contracts are for purchases of approximately 12.8 million bushels of corn at January 31, 2023

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	Jan. 31, 2023 USD ($)	Jan. 31, 2022 USD ($)	Jan. 31, 2021 USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income including noncontrolling interests	$ 37,937	$ 61,202	$ 5,618
Net income from discontinued operations, net of tax		4,395	860
Net income from continuing operations	37,937	56,807	4,758
Depreciation	17,976	18,031	18,116
Amortization of operating lease right-of-use assets	5,328	5,560	5,358
Stock based compensation expense	1,930	1,753	264
Income from equity method investments	(8,745)	(6,624)	(500)
Dividends received from equity method investments	6,266	5,514	3,508
Interest income from investments	(2,839)	(43)	(216)
(Gain) loss on disposal of real estate and property and equipment	(102)	30	(58)
Deferred income tax	915	12,730	(1,110)
Changes in assets and liabilities:
Accounts receivable	659	(6,108)	(6,744)
Inventory	(6,519)	(4,799)	(2,307)
Prepaid expenses and other assets	(452)	199	(3,243)
Income taxes refundable	3,715	(1,103)	(276)
Accounts payable-trade	1,478	16,005	(2,618)
Accrued expenses and other liabilities	(2,752)	475	(3,523)
Net cash provided by operating activities from continuing operations	54,795	98,427	11,409
Net cash used in operating activities from discontinued operations		(6,716)	(2,786)
Net cash provided by operating activities	54,795	91,711	8,623
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(15,578)	(5,126)	(10,412)
Purchases of short-term investments	(399,350)	(88,949)	(96,233)
Sales of short-term investments	216,735	99,309	86,328
Proceeds from sale of real estate and property and equipment	5	60	58
Deposits	(319)		(532)
Net cash (used in) provided by investing activities	(198,507)	5,294	(20,791)
CASH FLOWS FROM FINANCING ACTIVITIES:
Treasury stock acquired	(13,012)	(6,627)	(19,629)
Payments to noncontrolling interests holders	(3,997)	(4,772)	(2,928)
Net cash used in financing activities from continuing operations	(17,009)	(11,399)	(22,557)
Net cash provided by financing activities from discontinued operations		304	112
Net cash used in financing activities	(17,009)	(11,095)	(22,445)
NET (DECREASE) INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(160,721)	85,910	(34,613)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH-Beginning of year	232,068	146,158	180,771
CASH, CASH EQUIVALENTS AND RESTRICTED CASH-End of year	71,347	232,068	146,158
Non cash financing activities-Stock awards issued	1,539	100	241
Non cash financing activities-Stock awards accrued	965	1,580	99
Non cash investing activities-Accrued capital expenditures	425	78	390
Right-of-use assets acquired and liabilities incurred upon lease execution	9,321	4,103	1,863
Cash and cash equivalents	69,612	229,846	144,501
Restricted cash	1,735	2,222	1,657
Total cash, cash equivalents and restricted cash	$ 71,347	$ 232,068	$ 146,158

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)

12 Months Ended

Jan. 31, 2023

Jan. 31, 2022

Jan. 31, 2021

Income Statement [Abstract]

Net sales and revenue

$ 855,000,000

$ 774,802,000

$ 372,664,000

Cost of sales (includes $135.4 million, $90.2 million and $54.8 million with related parties for the years ended January 31, 2023, 2022 and 2021, respectively)

800,269,000

677,242,000

353,131,000

Gross profit

54,731,000

97,560,000

19,533,000

Selling, general and administrative expenses

(28,956,000)

(28,476,000)

(17,639,000)

Equity in income of unconsolidated affiliates

8,745,000

6,624,000

500,000

Interest and other income, net

12,959,000

130,000

1,818,000

Income before income taxes

47,479,000

75,838,000

4,212,000

(Provision) benefit for income taxes

(9,542,000)

(19,031,000)

546,000

Net income from continuing operations

37,937,000

56,807,000

4,758,000

Net income attributable to noncontrolling interests (continuing operations)

(10,240,000)

(9,235,000)

(2,878,000)

Net income attributable to REX common shareholders (continuing operations)

27,697,000

47,572,000

1,880,000

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

4,395,000

860,000

Net loss attributable to noncontrolling interests (discontinued operations)

^[1]

397,000

261,000

Net income attributable to REX common shareholders (discontinued operations)

4,792,000

1,121,000

Net income attributable to REX common shareholders

27,697,000

52,364,000

3,001,000

Weighted average shares outstanding – basic and diluted

17,638,000

17,946,000

18,502,000

Basic and diluted net income per share from continuing operations attributable to REX common shareholders

1.57

2.65

0.1

Basic and diluted net income per share from discontinued operations attributable to REX common shareholders

0.27

0.06

Basic and diluted net income per share attributable to REX common shareholders

$ 1.57

$ 2.92

$ 0.16

[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.

NET SALES AND REVENUE

12 Months Ended

Jan. 31, 2023

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer [Text Block]

2.	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.

The following table shows disaggregated revenue by product (amounts in thousands):

	Fiscal Year
	2022		2021		2020
Sales of products, continuing operations:

Ethanol	$	649,501	$	613,597	$	284,191
Dried distillers grains		139,118		125,009		71,774
Non-food grade corn oil		55,595		38,852		15,066
Modified distillers grains		11,579		9,104		2,626
Derivative financial instruments losses		(1,024)		(12,109)		(1,167)
Other		231		349		174
Total sales	$	855,000	$	774,802	$	372,664

Sales of products, discontinued operations:

Refined coal¹	$	-	$	400	$	182

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

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Consolidation, Policy [Policy Text Block]

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 31, 2023	Jan. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 69,612	$ 229,846
Short-term investments	211,331	25,877
Restricted cash	1,735	2,222
Accounts receivable	25,162	25,821
Inventory	48,744	42,225
Refundable income taxes	2,962	6,677
Prepaid expenses and other	13,098	12,499
Total current assets	372,644	345,167
Property and equipment - net	135,497	137,554
Operating lease right-of-use assets	15,214	11,221
Other assets	23,179	25,853
Equity method investments	33,045	30,566
TOTAL ASSETS	579,579	550,361
CURRENT LIABILITIES:
Accounts payable – trade (includes $1.5 million and $0.5 million with related parties at January 31, 2023 and 2022, respectively)	34,091	32,266
Current operating lease liabilities	5,180	4,600
Accrued expenses and other current liabilities	15,328	13,617
Total current liabilities	54,599	50,483
LONG-TERM LIABILITIES:
Deferred taxes	1,097	3,132
Long-term operating lease liabilities	9,855	6,390
Other long-term liabilities	3,034	2,794
Total long-term liabilities	13,986	12,316
EQUITY:
Common stock, 45,000 shares authorized, 29,853 shares issued at par	299	299
Paid in capital	578
Retained earnings	640,826	611,607
Treasury stock, 12,463 and 12,092 shares, respectively	(193,721)	(181,114)
Total REX shareholders’ equity	447,982	430,792
Noncontrolling interests	63,012	56,770
Total equity	510,994	487,562
TOTAL LIABILITIES AND EQUITY	$ 579,579	$ 550,361

RELATED PARTIES

12 Months Ended

Jan. 31, 2023

16.	RELATED PARTIES

During fiscal years 2022, 2021, and 2020, One Earth and NuGen, combined, purchased approximately $135.4 million, $90.2 million, and $54.8 million, respectively, of corn and other supplies from minority equity investors. The Company had amounts payable to related parties of approximately $1.5 million and $0.5 million at January 31, 2023 and 2022, respectively.

During fiscal years 2021 and 2020, the Company recognized (reduced) commission expense of approximately $0.3 million, $(0.2) million, respectively, payable to the minority investor in the refined coal entity. The commission expense is associated with the refined coal business, and as such, there was no commission expense recorded in fiscal year 2022.

During fiscal year 2021, the Company received approximately $0.3 million in capital contributions from the minority investor in the refined coal entity. The Company did not receive capital contributions related to the refined coal entity in fiscal year 2022.

QUARTERLY UNAUDITED INFORMATION (Details) - Schedule of Quarterly Financial Information - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 31, 2023	Oct. 31, 2022	Jul. 31, 2022	Apr. 30, 2022	Jan. 31, 2022	Oct. 31, 2021	Jul. 31, 2021	Apr. 30, 2021	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
Schedule Of Quarterly Financial Information Abstract
Net sales and revenue	$ 200,167	$ 220,277	$ 240,328	$ 194,228	$ 212,016	$ 203,066	$ 195,678	$ 164,042	$ 855,000	$ 774,802	$ 372,664
Gross profit	14,899	11,336	16,584	11,912	38,777	25,152	14,154	19,477	54,731	97,560	19,533
Net income from continuing operations	11,168	4,898	14,885	6,986	25,917	14,888	8,039	7,963	37,937	56,807	4,758
Net income attributable to REX common shareholders (continuing operations)					21,267	13,326	5,710	7,269	$ 27,697	47,572	1,880
Net income attributable to REX common shareholders (discontinued operations)					159	1,952	2,166	515		$ 4,792	$ 1,121
Net income attributable to REX common shareholders	$ 8,161	$ 3,184	$ 11,170	$ 5,182	$ 21,426	$ 15,278	$ 7,876	$ 7,784
Basic and diluted net income per share attributable to REX common shareholders (continuing operations) (in Dollars per share)					$ 1.19	$ 0.74	$ 0.32	$ 0.4
Basic and diluted net income per share attributable to REX common shareholders (discontinued operations) (in Dollars per share)					0.01	0.11	0.12	0.03
Basic and diluted net income per share attributable to REX common shareholders (in Dollars per share)	$ 0.47	$ 0.18	$ 0.63	$ 0.29	$ 1.2	$ 0.85	$ 0.44	$ 0.43

Accounting Policies, by Policy (Policies)

12 Months Ended

Jan. 31, 2023

Accounting Policies [Abstract]

Stock Split, 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,
	2023		2022
Ethanol and other finished goods	$	12,695	$	13,158
Work in process		10,194		5,473
Grain and other raw materials		25,855		23,594

Total	$	48,744	$	42,225

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

	January 31,
	2023			2022
Land and improvements	$	30,194		$	27,329
Buildings and improvements		23,707			23,617
Machinery, equipment and fixtures		299,665			296,243
Construction in progress		10,255			1,515

		363,821			348,704
Less: accumulated depreciation		(228,324	)		(211,150	)

Total	$	135,497		$	137,554

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

Impairment of Long-Lived Assets

Depreciation expense was approximately $18.0 million, $18.0 million, and $18.1 million in fiscal years 2022, 2021, and 2020, 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]

Interest and Other Income [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]

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

3 Months Ended

12 Months Ended

Jan. 31, 2022

Oct. 31, 2021

Jul. 31, 2021

Apr. 30, 2021

Jan. 31, 2022

Jan. 31, 2021

Schedule Of Discontinued Items Statement Of Operations Abstract

Net sales and revenue

^[1]

$ 400

$ 182

Cost of Sales

8,602

5,854

Gross loss

(8,202)

(5,672)

Selling, general and administrative

698

Loss before income taxes

(8,900)

(5,694)

Benefit for income taxes

13,295

6,554

Net income from discontinued operations, net of tax

4,395

860

Net loss attributable to noncontrolling interests

^[2]

397

261

Net income attributable to REX common shareholders

$ 159

$ 1,952

$ 2,166

$ 515

$ 4,792

$ 1,121

[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.

EMPLOYEE BENEFITS

12 Months Ended

Jan. 31, 2023

Compensation and Employee Benefit Plans [Text Block]

10.	EMPLOYEE BENEFITS

The Company maintains the REX American Resources Corporation 2015 Incentive Plan, approved by its shareholders, which reserved a total of 1,650,000 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. Until the current year, the Company had only granted restricted stock awards. In May 2022, the Company issued restricted stock units to certain officers of the Company which vest based on the Company’s Total Shareholder Return (TSR) compared to the TSRs of companies that comprise the Russell 2000 Index over a three-year performance period. 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. 1,342,842 shares remain available for issuance under the Plan at January 31, 2023.

Restricted Stock Awards

As a component of their compensation, restricted stock has been granted to directors and certain employees at the market price of REX common stock on the date of the grant. In addition, one-quarter (one-third prior to 2022) 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, 2023 and 2022, unrecognized compensation cost related to nonvested restricted stock was approximately $450,000 and $97,000.

The following table summarizes non-vested restricted stock award activity for fiscal years 2022, 2021, and 2020:

	2022
			Weighted		Weighted
			Average Grant		Average Remaining
	Non-Vested		Date Fair Value		Vesting Term
	Shares		(000’s)		(in years)

Non-Vested at January 31, 2022		30,167	$	773		1
Granted		70,689		2,032
Forfeited		450		13
Vested		19,142		472

Non-Vested at January 31, 2023		81,264	$	2,320		2

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

Non-Vested at January 31, 2021		59,102	$	1,398		1
Granted		8,409		275
Forfeited		-		-
Vested		37,344		900

Non-Vested at January 31, 2022		30,167	$	773		1

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


Non-Vested at January 31, 2020		85,970	$	2,193		2
Granted		18,474		416
Forfeited		-		-
Vested		45,342		1,211

Non-Vested at January 31, 2021		59,102	$	1,398		1

Restricted Stock Units (RSUs)

In May 2022, the Company issued a total of 67,500 RSUs to certain officers. The number of RSUs eligible to vest will be determined based on how the Company’s TSR compares to the TSR of companies that comprise the Russell 2000 Index during the three-year performance period ending December 31, 2024. The number of RSUs eligible to vest ranges from zero percent to two hundred percent, depending on actual performance during the performance period. At grant date, the fair value of the RSUs was approximately $2.7 million based on a Monte-Carlo simulation model.

At January 31, 2023, unrecognized compensation cost related to nonvested RSUs was approximately $2.0 million.

INVESTMENTS (Details) - Schedule of Condensed Balance Sheet - Big River [Member] - USD ($) $ in Thousands	Jan. 31, 2023	Jan. 31, 2022
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	$ 319,367	$ 310,411
Non current assets	151,039	146,384
Total assets	470,406	456,795
Current liabilities	118,946	131,317
Long-term liabilities	8,686
Total liabilities	127,632	131,317
Noncontrolling interests	$ 37,326	$ 36,786

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Amount of obligation due after one year or beyond the normal operating cycle, if longer.

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Discontinued Operations and Disposal Groups [Abstract]

COMMON STOCK (Details) - USD ($) $ in Millions	12 Months Ended
COMMON STOCK (Details) - USD ($) $ in Millions	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
Stockholders' Equity Note [Abstract]
Preferred Stock, Dividend Rate, Percentage		200.00%
Stock Repurchased During Period, Shares	472,000	252,000	949,000
Stock Repurchased During Period, Value (in Dollars)	$ 13.0	$ 6.6	$ 19.6
Stock Repurchase Program Number of Additional Shares Authorized to be Repurchased		877,000

DERIVATIVE FINANCIAL INSTRUMENTS (Details)	12 Months Ended
DERIVATIVE FINANCIAL INSTRUMENTS (Details)	Jan. 31, 2023 USD ($) bu	Jan. 31, 2022 USD ($) bu	Jan. 31, 2021 USD ($)
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Forward Purchase Contracts, Quantity (in US Bushels)	18,000,000
Debt Instrument, Collateral Amount \| $	$ 1,735,000	$ 2,222,000
Assets [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Forward Purchase Contracts, Quantity (in US Bushels)	5,200,000	19,200,000
Liabilities, Total [Member] \| Corn [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Forward Purchase Contracts, Quantity (in US Bushels)	12,800,000
Short [Member] \| Assets [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Commodity Futures, Quantity (in US Bushels)	3,200,000
Short [Member] \| Liabilities, Total [Member] \| Corn [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Commodity Futures, Quantity (in US Bushels)	1,400,000	7,400,000
Long [Member] \| Assets [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Commodity Futures, Quantity (in US Bushels)	725,000
Cost of Sales [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Derivative, Loss on Derivative \| $	$ 12,714,000	$ 3,427,000	$ 5,552,000
Revenue Benchmark [Member]
DERIVATIVE FINANCIAL INSTRUMENTS (Details) [Line Items]
Derivative, Loss on Derivative \| $	$ 1,024,000	$ 12,109,000	$ 1,167,000

DISCONTINUED OPERATIONS

12 Months Ended

Jan. 31, 2023

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. There were no amounts reclassified as discontinued operations in fiscal year 2022.

	2021		2020

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

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.

As of January 31, 2023 and 2022, there were no amounts on the balance sheet reclassified to discontinued operations.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Jan. 31, 2023 USD ($) shares	Jan. 31, 2022 USD ($)	Jan. 31, 2021 USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number Of Operating Entities	3
Inventory Write-down (in Dollars)	$ 700,000	$ 500,000
Property, Plant and Equipment, Depreciation Methods	Depreciation is computed using the straight-line method
Depreciation (in Dollars)	$ 18,000,000	18,000,000	$ 18,100,000
Outbound Freight Charges (in Dollars)	6,901,000	7,321,000	$ 3,482,000
Assets (in Dollars)	$ 579,579,000	$ 550,361,000
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) \| shares	1,650,000
Interest and Fee Income, Other Loans (in Dollars)	$ 7,800,000
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	8	9	7
Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	90.00%	85.00%	89.00%
Accounts Receivable [Member] \| Customer Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	81.00%	82.00%
Contracts Not Accounted For Under Normal Purchases and Normal Sales
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Assets (in Dollars)	$ 100,000	$ 1,000,000
Liabilities (in Dollars)	$ 400,000
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%

LEASES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases (FY2021) - Minimum [Member] $ in Thousands	Jan. 31, 2023 USD ($)
LEASES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases (FY2021) [Line Items]
2024	$ 5,639
2025	4,450
2026	2,277
2027	2,229
2028	1,799
Thereafter	617
Total	17,011
Less: present value discount	1,976
Operating lease liabilities	$ 15,035

DERIVATIVE FINANCIAL INSTRUMENTS

12 Months Ended

Jan. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]

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				Liability Derivatives
	Fair Value at January 31,				Fair Value at January 31,
	2023		2022		2023		2022

Commodity futures (1)	$	80	$	-	$	67	$	933
Forward purchase contracts (2)	$	105	$	993	$	355	$	-

	(1)	Commodity futures assets are included in prepaid expenses and other. These contracts included short/sell positions and long/buy positions for approximately 3.2 million bushels and 725,000 bushels, respectively at January 31, 2023. Commodity futures liabilities are included in accrued expenses and other current liabilities. These contracts are short/sell positions for approximately 1.4 million bushels and 7.4 million bushels of corn at January 31, 2023 and 2022, respectively.

	(2)	Forward purchase contracts assets are included in prepaid expenses and other. These contracts are for purchases of approximately 5.2 million bushels and 19.2 million bushels of corn at January 31, 2023 and 2022, respectively. Forward purchase contracts liabilities are included in accrued

expenses and other current liabilities. These contracts are for purchases of approximately 12.8 million bushels of corn at January 31, 2023

As of January 31, 2023, and 2022, 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, 2023, and 2022 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, 2023, and 2022, the Company was required to maintain collateral with the counterparty in the amount of approximately $1,735,000 and $2,222,000, 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 losses (included in cost of sales) on corn and natural gas derivative financial instruments of approximately $12,714,000, $3,427,000, and $5,552,000 in fiscal years 2022, 2021, and 2020, respectively.

The Company recognized losses (included in net sales and revenue) on ethanol derivative financial instruments of $1,024,000, $12,109,000 and $1,167,000 in fiscal years 2022, 2021, and 2020, respectively.

LEASES

12 Months Ended

Jan. 31, 2023

Disclosure Text Block [Abstract]

Leases of Lessee Disclosure [Text Block]

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, 2023, 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 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 2022 and 2021, the components of lease expense, classified as SG&A expenses on the Consolidated Statement of Operations are as follows (amounts in thousands):

	Fiscal Year
	2022		2021

Operating lease expense	$	7,360	$	6,346
Variable lease expense		399		1,907
Total lease expense	$	7,759	$	8,253

The following table is a summary of future minimum rentals on such leases at January 31, 2023 (amounts in thousands):

Years Ended January 31,	Minimum Rentals

2024	$	5,639
2025		4,450
2026		2,277
2027		2,229
2028		1,799
Thereafter		617
Total		17,011
Less: present value discount		1,976
Operating lease liabilities	$	15,035

At January 31, 2023, the weighted average remaining lease term was 3.7 years, and the weighted average discount rate was 5.51% for the above leases.

At January 31, 2022, the weighted average remaining lease term was 2.5 years and the weighted average discount rate was 4.85%.

NET SALES AND REVENUE (Tables)

12 Months Ended

Jan. 31, 2023

Revenue from Contract with Customer [Abstract]

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

The following table shows disaggregated revenue by product (amounts in thousands):

	Fiscal Year
	2022		2021		2020
Sales of products, continuing operations:

Ethanol	$	649,501	$	613,597	$	284,191
Dried distillers grains		139,118		125,009		71,774
Non-food grade corn oil		55,595		38,852		15,066
Modified distillers grains		11,579		9,104		2,626
Derivative financial instruments losses		(1,024)		(12,109)		(1,167)
Other		231		349		174
Total sales	$	855,000	$	774,802	$	372,664

Sales of products, discontinued operations:

Refined coal¹	$	-	$	400	$	182

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

LEASES (Tables)

12 Months Ended

Jan. 31, 2023

Disclosure Text Block [Abstract]

Lease, Cost [Table Text Block]

For fiscal years 2022 and 2021, the components of lease expense, classified as SG&A expenses on the Consolidated Statement of Operations are as follows (amounts in thousands):

	Fiscal Year
	2022		2021

Operating lease expense	$	7,360	$	6,346
Variable lease expense		399		1,907
Total lease expense	$	7,759	$	8,253

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, 2023 (amounts in thousands):

Years Ended January 31,	Minimum Rentals

2024	$	5,639
2025		4,450
2026		2,277
2027		2,229
2028		1,799
Thereafter		617
Total		17,011
Less: present value discount		1,976
Operating lease liabilities	$	15,035

EMPLOYEE BENEFITS (Tables)

12 Months Ended

Jan. 31, 2023

Nonvested Restricted Stock Shares Activity [Table Text Block]

The following table summarizes non-vested restricted stock award activity for fiscal years 2022, 2021, and 2020:

	2022
			Weighted		Weighted
			Average Grant		Average Remaining
	Non-Vested		Date Fair Value		Vesting Term
	Shares		(000’s)		(in years)

Non-Vested at January 31, 2022		30,167	$	773		1
Granted		70,689		2,032
Forfeited		450		13
Vested		19,142		472

Non-Vested at January 31, 2023		81,264	$	2,320		2

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

Non-Vested at January 31, 2021		59,102	$	1,398		1
Granted		8,409		275
Forfeited		-		-
Vested		37,344		900

Non-Vested at January 31, 2022		30,167	$	773		1

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


Non-Vested at January 31, 2020		85,970	$	2,193		2
Granted		18,474		416
Forfeited		-		-
Vested		45,342		1,211

Non-Vested at January 31, 2021		59,102	$	1,398		1

OTHER ASSETS

12 Months Ended

Jan. 31, 2023

Other Assets Disclosure [Text Block]

5.	OTHER ASSETS

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

	January 31,
	2023		2022

Deferred taxes	$	21,964	$	24,914
Other		1,215		939

Total	$	23,179	$	25,853

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of components of Inventory - USD ($) $ in Thousands	Jan. 31, 2023	Jan. 31, 2022
Schedule Of Components Of Inventory Abstract
Ethanol and other finished goods	$ 12,695	$ 13,158
Work in process	10,194	5,473
Grain and other raw materials	25,855	23,594
Total	$ 48,744	$ 42,225

COMMITMENTS (Details) lb in Millions, gal in Millions, bu in Millions	12 Months Ended
	Jan. 31, 2023 USD ($) MMBTU T lb gal bu	Jan. 31, 2022 USD ($)	Jan. 31, 2021 USD ($)
COMMITMENTS (Details) [Line Items]
Forward Purchase Contracts, Quantity (in US Bushels) \| bu	18.0
Quantity Of Natural Gas Under Sales Commitment (in Millions of British Thermal Units) \| MMBTU	2.7
Payments to Acquire Projects	$ 29,300,000
Refined Coal [Member]
COMMITMENTS (Details) [Line Items]
Fees Incurred By Subsidiary		$ 5,404,000	$ 2,500,000
One Earth Energy And Nu Gen Energy [Member]
COMMITMENTS (Details) [Line Items]
Quantity of Ethanol under Sales Commitment (in US Gallons) \| gal	46.5
Quantity of Distillers Grains Under Sales Commitment (in US Tons) \| T	101,000
Quantity of Non-food Grade Corn Oil Under Sales Commitments (in Pounds) \| lb	9.9
Natural Gas Pipeline [Member] \| One Earth Energy And Nu Gen Energy [Member]
COMMITMENTS (Details) [Line Items]
Operating Leases, Future Minimum Payments Due	$ 351,000	351,000	351,000
Natural Gas Pipeline [Member] \| One Earth Energy [Member]
COMMITMENTS (Details) [Line Items]
Lease Expiration Period	10 years
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	$ 1,159,000	$ 1,190,000	$ 841,000

QUARTERLY UNAUDITED INFORMATION

12 Months Ended

Jan. 31, 2023

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information [Text Block]

15.	QUARTERLY UNAUDITED INFORMATION

	Quarters Ended (In Thousands, Except Per Share Amounts)
	April 30, 2022		July 31, 2022		October 31, 2022		January 31, 2023

Net sales and revenue	$	194,228	$	240,328	$	220,277	$	200,167
Gross profit		11,912		16,584		11,336		14,899
Net income from continuing operations		6,986		14,885		4,898		11,168
Net income attributable to REX common shareholders		5,182		11,170		3,184		8,161
Basic and diluted net income per share attributable to REX common shareholders (a)	$	0.29	$	0.63	$	0.18	$	0.47

	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 income per share attributable to REX common shareholders (continuing operations) (a)		0.40		0.32		0.74		1.19
Basic and diluted net income per share attributable to REX common shareholders (discontinued operations) (a)		0.03		0.12		0.11		0.01
Basic and diluted net income per share attributable to REX common shareholders (a)	$	0.43	$	0.44	$	0.85	$	1.20

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.

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

Jan. 31, 2023

Jan. 31, 2022

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

^[1]

$ 105

$ 993

^[2]

933

^[3]

^[4]

354

Total assets

539

1,347

^[5]

355

Fair Value, Inputs, Level 1 [Member]

^[3]

Total liabilities

422

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

^[1]

^[2]

^[3]

^[4]

^[5]

Fair Value, Inputs, Level 2 [Member]

^[3]

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

^[1]

105

993

^[2]

933

^[3]

^[4]

Total assets

185

993

^[5]

355

Fair Value, Inputs, Level 3 [Member]

^[3]

Total liabilities

422

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

^[1]

^[2]

^[3]

^[4]

354

Total assets

354

$ 354

^[5]

Stockholders' Equity Note [Abstract]

^[3]

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

INCOME TAXES (Details) - USD ($)	12 Months Ended
INCOME TAXES (Details) - USD ($)	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Tax Credit Carryforwards	$ 26,061,000	$ 39,199,000
Deferred Tax Assets, Valuation Allowance	192,000	213,000
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	21,000
Tax Credit Carryforward, Amount		11,300,000	$ 5,200,000
Deferred Tax Assets, Tax Credit Carryforwards, Research	400,000	(3,000,000)	900,000
Income Taxes Paid	2,795,000	$ 7,239,000	1,274,000
Proceeds from Income Tax Refunds			$ 655,000
Unrecognized Tax Benefits Without Accrued Penalties and Interest	19,033,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	55,000
Increase (Decrease) in Provision For Income Taxes	$ (18,925,000)

CONTINGENCIES (Details)	12 Months Ended
CONTINGENCIES (Details)	Jan. 31, 2023 USD ($)
Loss Contingency [Abstract]
Legal Fees	$ 250,000

COMMON STOCK (Tables)

12 Months Ended

Jan. 31, 2023

Schedule of Stock by Class [Table Text Block]

Information regarding the Company’s common stock is as follows (amounts in thousands):

	January 31,
	2023		2022

Authorized shares		45,000		45,000
Issued shares		29,853		29,853
Outstanding shares		17,390		17,761

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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Fair Value Disclosures [Text Block]

FAIR VALUE

12 Months Ended

Jan. 31, 2023

Fair Value Disclosures [Abstract]

4.	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, 2023 on a recurring basis are summarized below (amounts in thousands):

	Level 1		Level 2		Level 3		Total Fair Value

Forward purchase contracts asset (1)	$	-	$	105	$	-	$	105
Commodity futures (4)		-		80		-		80
Investment in cooperative (2)		-		-		354		354
Total assets	$	-	$	185	$	354	$	539

Forward purchase contracts liability (5)		-		355		-		355
Commodity futures (3)		-		67		-		67
Total liabilities	$	-	$	422	$	-	$	422

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

	(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.

	(4)	The commodity futures asset is included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

	(5)	The forward purchase contracts 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, 2023 and 2022 on a non-recurring basis.

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

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

FAIR VALUE (Tables)

12 Months Ended

Jan. 31, 2023

Fair Value Disclosures [Abstract]

Financial assets and liabilities measured at fair value at January 31, 2023 on a recurring basis are summarized below (amounts in thousands):

	Level 1		Level 2		Level 3		Total Fair Value

Forward purchase contracts asset (1)	$	-	$	105	$	-	$	105
Commodity futures (4)		-		80		-		80
Investment in cooperative (2)		-		-		354		354
Total assets	$	-	$	185	$	354	$	539

Forward purchase contracts liability (5)		-		355		-		355
Commodity futures (3)		-		67		-		67
Total liabilities	$	-	$	422	$	-	$	422

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

	(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.

	(4)	The commodity futures asset is included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

	(5)	The forward purchase contracts liability is included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Jan. 31, 2023

Other Current Liabilities [Table Text Block]

The components of accrued expenses and other current liabilities are as follows (amounts in thousands):

	January 31,
	2023		2022

Accrued payroll and related items	$	4,428	$	5,407
Accrued utility charges		4,116		4,297
Accrued transportation related items		1,311		593
Commodity futures		67		933
Forward purchase contracts		355		-
Accrued real estate taxes		1,850		1,857
Accrued income taxes		2,049		95
Other		1,152		435

Total	$	15,328	$	13,617

COMMITMENTS

12 Months Ended

Jan. 31, 2023

Commitments Disclosure [Text Block]

11.	COMMITMENTS

At January 31, 2023, One Earth and NuGen had combined forward purchase contracts for approximately 18.0 million bushels of corn, the principal raw material for their ethanol plants and they had combined forward purchase contracts for approximately 2.7 MmBtu of natural gas.

At January 31, 2023, One Earth and NuGen had combined sales commitments for approximately 46.5 million gallons of ethanol, 101,000 tons of distillers grains and 9.9 million pounds of non-food grade corn oil.

At January 31, 2023, One Earth had signed contracts in place for capital projects of approximately $29.3 million.

One Earth has entered into a 10-year agreement in 2009 with an unrelated party for the use of a portion of that party’s natural gas pipeline. 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 2022, 2021, and 2020 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 $1,159,000, $1,190,000, and $841,000 in fiscal years 2022, 2021, and 2020, 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 and $2,500,000 in fiscal years 2021 and 2020.

OTHER ASSETS (Tables)

12 Months Ended

Jan. 31, 2023

Schedule of Other Assets [Table Text Block]

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

	January 31,
	2023		2022

Deferred taxes	$	21,964	$	24,914
Other		1,215		939

Total	$	23,179	$	25,853

CONSOLIDATED STATEMENTS OF OPERATIONS (Parentheticals) - USD ($) $ in Millions	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
Income Statement [Abstract]
Cost of sales, related parties	$ 135.4	$ 90.2	$ 54.8
Net income from discontinued operations, net of tax, related parties		$ 0.3	$ (0.2)

INCOME TAXES (Details) - Schedule of Unrecognized Tax Benefits Roll Forward - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Schedule Of Unrecognized Tax Benefits Roll Forward Abstract
Unrecognized tax benefits, beginning of year	$ 16,781	$ 8,400
Changes for tax positions for prior years	165	3,827
Changes for tax positions for current year	2,142	4,554
Unrecognized tax benefits, end of year	$ 19,088	$ 16,781

LEASES (Details)	Jan. 31, 2023	Jan. 31, 2022
Disclosure Text Block [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	3 years 8 months 12 days	2 years 6 months
Operating Lease, Weighted Average Discount Rate, Percent	5.51%	4.85%

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

3 Months Ended

12 Months Ended

Jan. 31, 2023

Oct. 31, 2022

Jul. 31, 2022

Apr. 30, 2022

Jan. 31, 2022

Oct. 31, 2021

Jul. 31, 2021

Apr. 30, 2021

Jan. 31, 2023

Jan. 31, 2022

Jan. 31, 2021

Sales of products, discontinued operations:

$ 200,167

$ 220,277

$ 240,328

$ 194,228

$ 212,016

$ 203,066

$ 195,678

$ 164,042

$ 855,000

$ 774,802

$ 372,664

^[1]

400

182

Ethanol [Member]

Dried Distillers Grains [Member]

649,501

613,597

284,191

Non-Food Grade Corn Oil [Member]

139,118

125,009

71,774

Modified Distillers Grains [Member]

55,595

38,852

15,066

Derivative Financial Instrument Losses [Member]

11,579

9,104

2,626

(1,024)

(12,109)

(1,167)

Other[Member]

231

349

174

Refined Coal [Member]