0000930413-23-002074 | 10-Q | XBRL Viewer | REX American Resources Corp

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Investments (Details) - Schedule of Financial Information For Equity Method Investment - Big River [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2023	Jul. 31, 2022
Investments (Details) - Schedule of Financial Information For Equity Method Investment [Line Items]
Net sales and revenue	$ 402,119	$ 450,396	$ 776,622	$ 802,142
Gross profit	36,973	27,137	54,525	49,161
Income from continuing operations	29,552	34,891	43,999	53,816
Net income	$ 29,552	$ 34,891	$ 43,999	$ 53,816

- Definition

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

+ References

+ Details

- Definition

Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.

+ References

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

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

+ References

+ Details

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

Jul. 31, 2023

Jan. 31, 2023

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

Commodity futures asset

^[1]

$ 5,673

$ 80

Total assets

185

Forward purchase contracts liability

^[2]

10,707

355

Commodity futures liability

^[2]

Total liabilities

422

Forward purchase contracts asset

^[1]

105

Fair Value, Inputs, Level 1 [Member]

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

Commodity futures asset

^[1]

Forward purchase contracts liability

^[2]

Commodity futures liability

^[2]

Forward purchase contracts asset

^[1]

Fair Value, Inputs, Level 2 [Member]

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

Commodity futures asset

^[1]

5,673

Total assets

185

Forward purchase contracts liability

^[2]

10,707

355

Commodity futures liability

^[2]

Total liabilities

422

Forward purchase contracts asset

^[1]

105

Fair Value, Inputs, Level 3 [Member]

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

Commodity futures asset

^[1]

Forward purchase contracts liability

^[2]

Commodity futures liability

^[2]

Forward purchase contracts asset

^[1]

[1]	The forward purchase contracts and commodity futures assets are included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.
[2]	The commodity futures and forward purchase contracts liabilities are included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.

Consolidated Condensed Financial Statements	6 Months Ended
Jul. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Note 1. Consolidated Financial Statements References to the Company – References to “REX” or the “Company” in the consolidated financial statements and in these notes to the consolidated condensed financial statements refer to REX American Resources Corporation, a Delaware corporation, and its majority and wholly owned subsidiaries. The consolidated financial statements included in this report have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission and include, in the opinion of management, all adjustments necessary to state fairly the information set forth therein. Any such adjustments were of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. Financial information as of January 31, 2023 included in these financial statements has been derived from the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended January 31, 2023 (fiscal year 2022). These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended January 31, 2023. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the year. Basis of Consolidation – The consolidated financial statements in this report include the operating results and financial position of the Company. All intercompany balances and transactions have been eliminated. The Company consolidates the results of its wholly owned and majority owned subsidiaries. The Company includes the results of operations of One Earth Energy, LLC (“One Earth”) in its Consolidated Statements of Operations on a delayed basis of one month as One Earth has a fiscal year end of December 31. 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. Nature of Operations – 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.

Consolidated Condensed Financial Statements

6 Months Ended

Jul. 31, 2023

Condensed Financial Information Disclosure [Abstract]

Condensed Financial Information of Parent Company Only Disclosure [Text Block]

Note 1. Consolidated Financial Statements

References to the Company – References to “REX” or the “Company” in the consolidated financial statements and in these notes to the consolidated condensed financial statements refer to REX American Resources Corporation, a Delaware corporation, and its majority and wholly owned subsidiaries.

The consolidated financial statements included in this report have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission and include, in the opinion of management, all adjustments necessary to state fairly the information set forth therein. Any such adjustments were of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. Financial information as of January 31, 2023 included in these financial statements has been derived from the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended January 31, 2023 (fiscal year 2022). These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended January 31, 2023. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the year.

Basis of Consolidation – The consolidated financial statements in this report include the operating results and financial position of the Company. All intercompany balances and transactions have been eliminated. The Company consolidates the results of its wholly owned and majority owned subsidiaries. The Company includes the results of operations of One Earth Energy, LLC (“One Earth”) in its Consolidated Statements of Operations on a delayed basis of one month as One Earth has a fiscal year end of December 31.

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.

Nature of Operations – 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.

Other Assets

6 Months Ended

Jul. 31, 2023

Disclosure Text Block Supplement [Abstract]

Other Assets Disclosure [Text Block]

Note 7. Other Assets

The components of other assets are as follows for the periods presented (amounts in thousands):

	July 31, 2023		January 31, 2023
Deferred taxes	$	18,018	$	21,964
Other		1,536		1,215
Total	$	19,554	$	23,179

Property and Equipment

6 Months Ended

Jul. 31, 2023

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Note 6. Property and Equipment

The components of property and equipment are as follows for the periods presented (amounts in thousands):

	July 31, 2023		January 31, 2023
Land and improvements	$	31,130	$	30,194
Buildings and improvements		23,784		23,707
Machinery, equipment, and fixtures		303,730		299,665
Construction in progress		13,162		10,255
		371,806		363,821
Less: Accumulated depreciation		(236,662)		(228,324)
Total	$	135,144	$	135,497

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jul. 31, 2023	Aug. 31, 2023
Document Information Line Items
Entity Registrant Name	REX AMERICAN RESOURCES CORPORATION
Trading Symbol	REX
Document Type	10-Q
Current Fiscal Year End Date	--01-31
Entity Common Stock, Shares Outstanding		17,503,745
Amendment Flag	false
Entity Central Index Key	0000744187
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Period End Date	Jul. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
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, $0.01 par value
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes

Accounting Policies (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
Accounting Policies (Details) - USD ($) $ in Thousands	Jul. 31, 2023	Jul. 31, 2022	Jan. 31, 2023
Accounting Policies (Details) [Line Items]
Income Taxes Paid	$ 6,400	$ 1,100
Proceeds from Income Tax Refunds	0	$ 0
Unrecognized Tax Benefits	19,034		$ 19,034
Income Tax Examination, Penalties and Interest Accrued	57		55
Inventory Write-down	$ 200		700
Provision for Income Taxes [Member]
Accounting Policies (Details) [Line Items]
Unrecognized Tax Benefits			$ 18,900
Cost of Sales [Member]
Accounting Policies (Details) [Line Items]
Maximum Percentage of Equity Ownership Interest Which May be Considered for Equity Method of Accounting	20.00%
Building and Building Improvements [Member] \| Minimum [Member]
Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Building and Building Improvements [Member] \| Maximum [Member]
Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Fixtures And Equipment [Member] \| Minimum [Member]
Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Fixtures And Equipment [Member] \| Maximum [Member]
Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	20 years

Leases (Details) - Schedule of Components of Lease Expense - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2023	Jul. 31, 2022
Schedule Of Components Of Lease Expense Abstract
Operating lease expense	$ 1,431	$ 1,991	$ 3,192	$ 3,601
Variable lease expense	61	271	303	665
Total lease expense	$ 1,492	$ 2,262	$ 3,495	$ 4,266

Consolidated Condensed Financial Statements (Details)	6 Months Ended
Consolidated Condensed Financial Statements (Details)	Jul. 31, 2023
Consolidated Condensed Financial Statements (Details) [Line Items]
Number of Operating Segments	1
Ethanol [Member]
Consolidated Condensed Financial Statements (Details) [Line Items]
Number of Operating Segments	3
Majority-Owned Subsidiary, Nonconsolidated [Member] \| Ethanol [Member]
Consolidated Condensed Financial Statements (Details) [Line Items]
Number of Operating Segments	2

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($) $ in Thousands	Jul. 31, 2023	Jan. 31, 2023
Schedule Of Property And Equipment Abstract
Land and improvements	$ 31,130	$ 30,194
Buildings and improvements	23,784	23,707
Machinery, equipment, and fixtures	303,730	299,665
Construction in progress	13,162	10,255
	371,806	363,821
Less: Accumulated depreciation	(236,662)	(228,324)
Total	$ 135,144	$ 135,497

Leases (Details)	Jul. 31, 2023	Jan. 31, 2023
Disclosure Text Block [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	3 years 4 months 24 days	3 years 8 months 12 days
Operating Lease, Weighted Average Discount Rate, Percent	5.53%	5.51%

Consolidated Condensed Balance Sheets (Parentheticals) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jul. 31, 2023	Jan. 31, 2023
Statement of Financial Position [Abstract]
Accounts payable, related parties	$ 1.2	$ 1.5

Other Assets (Tables)

6 Months Ended

Jul. 31, 2023

Disclosure Text Block Supplement [Abstract]

Schedule of Other Assets [Table Text Block]

	July 31, 2023		January 31, 2023
Deferred taxes	$	18,018	$	21,964
Other		1,536		1,215
Total	$	19,554	$	23,179

Consolidated Condensed Statements of Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]
Balance at Jan. 31, 2022	$ 487,562	$ 299	$ (181,114)		$ 611,607	$ 56,770
Balance (in Shares) at Jan. 31, 2022		29,853,000	12,092,000
Net income	6,986				5,182	1,804
Noncontrolling interests distribution and other	(1)					(1)
Issuance of equity awards and stock based compensation expense	44		$ 8		36
Balance at Apr. 30, 2022	494,591	$ 299	$ (181,106)		616,825	58,573
Balance (in Shares) at Apr. 30, 2022		29,853,000	12,092,000
Balance at Jan. 31, 2022	487,562	$ 299	$ (181,114)		611,607	56,770
Balance (in Shares) at Jan. 31, 2022		29,853,000	12,092,000
Net income	21,871
Balance at Jul. 31, 2022	503,440	$ 299	$ (186,996)		629,481	60,656
Balance (in Shares) at Jul. 31, 2022		29,853,000	12,213,000
Balance at Apr. 30, 2022	494,591	$ 299	$ (181,106)		616,825	58,573
Balance (in Shares) at Apr. 30, 2022		29,853,000	12,092,000
Net income	14,885				11,170	3,715
Treasury stock acquired	(6,193)		$ (6,193)
Treasury stock acquired (in Shares)			222,000
Noncontrolling interests distribution and other	(1,632)					(1,632)
Issuance of equity awards and stock based compensation expense	1,789		$ 303		1,486
Issuance of equity awards and stock based compensation expense (in Shares)			(101,000)
Balance at Jul. 31, 2022	503,440	$ 299	$ (186,996)		629,481	60,656
Balance (in Shares) at Jul. 31, 2022		29,853,000	12,213,000
Balance at Jan. 31, 2023	510,994	$ 299	$ (193,721)	$ 578	640,826	63,012
Balance (in Shares) at Jan. 31, 2023		29,853,000	12,463,000
Net income	6,700				5,236	1,464
Noncontrolling interests distribution and other	(716)					(716)
Issuance of equity awards and stock based compensation expense	423		$ 61	362
Balance at Apr. 30, 2023	517,401	$ 299	$ (193,660)	940	646,062	63,760
Balance (in Shares) at Apr. 30, 2023		29,853,000	12,463,000
Balance at Jan. 31, 2023	510,994	$ 299	$ (193,721)	578	640,826	63,012
Balance (in Shares) at Jan. 31, 2023		29,853,000	12,463,000
Net income	18,984
Balance at Jul. 31, 2023	533,549	$ 299	$ (192,037)	3,181	655,117	66,989
Balance (in Shares) at Jul. 31, 2023		29,853,000	12,350,000
Balance at Apr. 30, 2023	517,401	$ 299	$ (193,660)	940	646,062	63,760
Balance (in Shares) at Apr. 30, 2023		29,853,000	12,463,000
Net income	12,284				9,055	3,229
Issuance of equity awards and stock based compensation expense	3,864		$ 1,623	2,241
Issuance of equity awards and stock based compensation expense (in Shares)			(113,000)
Balance at Jul. 31, 2023	$ 533,549	$ 299	$ (192,037)	$ 3,181	$ 655,117	$ 66,989
Balance (in Shares) at Jul. 31, 2023		29,853,000	12,350,000

- Definition

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

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- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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+ Details

Derivative Financial Instruments

6 Months Ended

Jul. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]

Note 9. Derivative Financial Instruments

The Company is exposed to various market risks, including changes in commodity prices (raw materials and finished goods). To manage risks associated with the volatility of these natural business exposures, the Company enters into commodity agreements and forward purchase (corn and natural gas) and sale (ethanol, distillers grains and distillers 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 (that are not accounted for under the “normal purchases and normal sales” scope exemption of ASC 815) and the line items on the Consolidated Balance Sheets in which the fair values are reflected (in thousands):

	Asset Derivatives				Liability Derivatives
	Fair Value				Fair Value
	July 31, 2023		January 31, 2023		July 31, 2023		January 31, 2023
Commodity futures (1)	$	5,673	$	80	$	-	$	67
Forward purchase contracts (2)		-		105		10,707		355
Total	$	5,673	$	185	$	10,707	$	422

(1) Commodity futures assets are included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets. These contracts include short/sell positions for approximately 9.6 million bushels at July 31, 2023. These contracts included short/sell positions and long/buy positions for approximately 3.2 million bushels and 725,000 bushels of corn, respectively at January 31, 2023. Commodity futures liabilities are included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets. These contracts included short/sell positions for approximately 1.4 million bushels of corn at January 31, 2023.

(2) Forward contract liabilities are included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets. These contracts were for purchases of approximately 16.3 million bushels and 12.8 million bushels of corn at July 31, 2023 and January 31, 2023, respectively. Forward purchase contracts assets are included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets. These contracts were for purchases of approximately 5.2 million bushels of corn at January 31, 2023.

As of July 31, 2023, and January 31, 2023, all of the derivative financial instruments held by the Company were subject to enforceable master netting arrangements with the counterparties. The Company’s accounting policy is to offset positions and amounts owed with the same counterparties. As of July 31, 2023, and January 31, 2023, the gross positions of the enforceable master netting agreements were not significantly different from the net positions presented in the table above. Depending on the amount of an unrealized loss on a derivative contract held by the Company, the counterparties may require collateral to

secure the Company’s derivative contract position. The Company was required to maintain collateral in the amount of approximately $2.0 million and $1.7 million to secure the Company’s derivative liability positions at July 31, 2023 and January 31, 2023, respectively, which is recorded as “Restricted cash” on the accompanying Consolidated Balance Sheets.

See Note 5 which contains fair value information related to derivative financial instruments.

The Company recognized gains and (losses), which are included in “Net sales and revenue” in the accompanying Consolidated Statement of Operations, on derivative financial instruments related to ethanol sales contracts of approximately $0.1 million and $(1.5) million for the second quarter of fiscal years 2023 and 2022, respectively. The Company recognized gains and (losses) on derivative financial instruments related to ethanol sales contracts of approximately $0.9 million and $(1.2) million for the first six months of fiscal years 2023 and 2022, respectively.

The Company recognized losses, which are included in “Cost of sales” in the accompanying Consolidated Statement of Operations, on derivative financial instruments related to corn purchase contracts of approximately $0.8 and of $1.2 million for the second quarter of fiscal years 2023 and 2022, respectively. The Company recognized gains (losses) on derivative financial instruments related to corn purchase contracts of approximately $5.0 million and $(12.9) million for the first six months of fiscal years 2023 and 2022, respectively.

Related-Party Transactions (Details) - One Earth Energy And Nu Gen Energy [Member] - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2023	Jul. 31, 2022	Jan. 31, 2023
Related-Party Transactions (Details) [Line Items]
Costs and Expenses, Related Party	$ 26.4	$ 35.3	$ 59.9	$ 66.1
Accounts Payable, Related Parties	$ 1.2				$ 1.5

Fair Value (Tables)

6 Months Ended

Jul. 31, 2023

Fair Value Disclosures [Abstract]

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

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

	Level 1		Level 2		Level 3		Fair Value
Commodity futures asset (1)	$	-	$	5,673	$	-	$	5,673

Forward purchase contracts liability (2)	$	-	$	10,707	$	-	$	10,707

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

	Level 1		Level 2		Level 3		Fair Value
Forward purchase contracts asset (1)	$	-	$	105	$	-	$	105
Commodity futures asset (1)		-		80		-		80
Total assets	$	-	$	185	$	-	$	185

Forward purchase contracts liability (2)	$	-	$	355	$	-	$	355
Commodity futures liability (2)		-		67		-		67
Total liabilities	$	-	$	422	$	-	$	422

(1) The forward purchase contracts and commodity futures assets are included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

(2) The commodity futures and forward purchase contracts liabilities are included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.

Investments (Tables)

6 Months Ended

Jul. 31, 2023

Disclosure Text Block Supplement [Abstract]

Equity Method Investments [Table Text Block]

The following table summarizes the Company’s equity method investment at July 31, 2023 and January 31, 2023 (dollars in thousands):

		Carrying Amount
Entity	Ownership Percentage	July 31, 2023	January 31, 2023
Big River	10.3%	$37,582	$33,045

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

Summarized financial information for the Company’s equity method investee is presented in the following table for the periods presented (amounts in thousands):

	Three Months Ended July 31,				Six Months Ended July 31,
	2023		2022		2023		2022
Net sales and revenue	$	402,119	$	450,396	$	776,622	$	802,142
Gross profit	$	36,973	$	27,137	$	54,525	$	49,161
Income from continuing operations	$	29,552	$	34,891	$	43,999	$	53,816
Net income	$	29,552	$	34,891	$	43,999	$	53,816

Investments (Details) - Schedule of Equity Method Investments - USD ($) $ in Thousands	Jul. 31, 2023	Jan. 31, 2023
Schedule Of Equity Method Investments Abstract
Big River	10.30%
Big River	$ 37,582	$ 33,045

Commitments and Contingencies

6 Months Ended

Jul. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

Note 13. Commitments and Contingencies

The Company may be involved in various legal actions arising in the normal course of business, from time to time. After taking into consideration legal counsels’ evaluations of any such action(s), management is of the opinion that their outcome will not have a material adverse effect on the Company’s Consolidated Financial Statements. The Company recorded a liability of $250,000 at July 31, 2023 and

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.

At July 31, 2023, One Earth and NuGen had combined forward purchase contracts for approximately 16.3 million bushels of corn, the principal raw material for their ethanol plants, and they have combined forward purchase contracts for approximately 2.6 million MmBtu (million British thermal unit) of natural gas.

At July 31, 2023, One Earth and NuGen had combined sales commitments for approximately 41.3 million gallons of ethanol, approximately 88,000 tons of distillers grains and approximately 15.7 million pounds of distillers corn oil.

At July 31, 2023, One Earth had signed contracts in place for capital projects with approximately $28.5 million remaining in future payments.

Investments

6 Months Ended

Jul. 31, 2023

Disclosure Text Block Supplement [Abstract]

Investment [Text Block]

Note 10. Investments

Equity Method Investment in Big River

The following table summarizes the Company’s equity method investment at July 31, 2023 and January 31, 2023 (dollars in thousands):

		Carrying Amount
Entity	Ownership Percentage	July 31, 2023	January 31, 2023
Big River	10.3%	$37,582	$33,045

Undistributed earnings of the Company’s equity method investee totaled approximately $17.6 million and approximately $13.0 million at July 31, 2023 and January 31, 2023, respectively. The Company did not receive any dividends from its equity method investee in the first six months of fiscal year 2023 or 2022.

Summarized financial information for the Company’s equity method investee is presented in the following table for the periods presented (amounts in thousands):

	Three Months Ended July 31,				Six Months Ended July 31,
	2023		2022		2023		2022
Net sales and revenue	$	402,119	$	450,396	$	776,622	$	802,142
Gross profit	$	36,973	$	27,137	$	54,525	$	49,161
Income from continuing operations	$	29,552	$	34,891	$	43,999	$	53,816
Net income	$	29,552	$	34,891	$	43,999	$	53,816

Short-term Investments

At July 31, 2023, the Company owned United States Treasury Bills (classified as short-term investments) that had an amortized cost, or carrying value, of approximately $182.2 million. The contractual maturity of these investments was less than one year. The yield to maturity rate was approximately 5.1%. Unrealized gains or losses were insignificant.

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.

Leases (Details) - Schedule of Future Minimum Rental Payments for Operating Leases $ in Thousands	Jul. 31, 2023 USD ($)
Schedule Of Future Minimum Rental Payments For Operating Leases Abstract
2024	$ 2,853
2025	4,477
2026	2,325
2027	2,276
2028	1,846
Thereafter	491
Total	14,268
Less: present value discount	1,568
Operating lease liabilities	$ 12,700

Accounting Policies (Details) - Schedule of Components of Inventory - USD ($) $ in Thousands	Jul. 31, 2023	Jan. 31, 2023
Schedule Of Components Of Inventory Abstract
Ethanol and other finished goods	$ 7,072	$ 12,695
Work in process	7,297	10,194
Grain and other raw materials	31,591	25,855
Total	$ 45,960	$ 48,744

Accounting Policies (Tables)

6 Months Ended

Jul. 31, 2023

Accounting Policies [Abstract]

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

The following tables show the effect of the retrospective change to the Consolidated Statements of Operations previously presented:

	Three Months Ended April 30, 2023

	As Previously Reported	Effect of Change	As Currently Reported
Cost of sales	$197,685	$4,863	$202,548

Gross profit	$15,029	$(4,863)	$10,166

Selling, general and administrative	$(10,632)	$4,863	$(5,769)

	Three Months Ended July 31, 2022

	As Previously Reported	Effect of Change	As Currently Reported
Cost of sales	$223,744	$2,481	$226,225

Gross profit	$16,584	$(2,481)	$14,103

Selling, general and administrative	$(9,148)	$2,481	$(6,667)

	Six Months Ended July 31, 2022

	As Previously Reported	Effect of Change	As Currently Reported
Cost of sales	$406,060	$2,485	$408,545

Gross profit	$28,496	$(2,485)	$26,011

Selling, general and administrative	$(14,351)	$2,485	$(11,866)

Schedule of Inventory, Current [Table Text Block]

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

	July 31, 2023		January 31, 2023
Ethanol and other finished goods	$	7,072	$	12,695
Work in process		7,297		10,194
Corn and other raw materials		31,591		25,855
Total	$	45,960	$	48,744

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2023	Jul. 31, 2022
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability	$ 3.8	$ 4.3	$ 5.8	$ 6.2

Net Sales and Revenue (Tables)

6 Months Ended

Jul. 31, 2023

Revenue from Contract with Customer [Abstract]

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

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

	Three Months Ended				Six Months Ended
	July 31,				July 31,
	2023		2022		2023		2022
Sales of products
Ethanol	$	167,360	$	190,807	$	324,908	$	337,269
Dried distillers grains		31,943		34,261		71,649		66,158
Distillers corn oil		11,419		14,223		24,500		25,325
Modified distillers grains		1,090		2,456		2,656		6,811
Derivative financial instrument gains (losses)		130		(1,474)		860		(1,152)
Other		35		55		118		145
Total	$	211,977	$	240,328	$	424,691	$	434,556

Commitments and Contingencies (Details) lb in Millions, gal in Millions, bu in Millions	Jul. 31, 2023 USD ($) MMBTU T lb bu gal	Jan. 31, 2023 USD ($)
Commitments and Contingencies (Details) [Line Items]
Loss Contingency, Estimate of Possible Loss	$ 250,000	$ 250,000
Capital Projects Remaining Future Payments	$ 28,500,000
One Earth Energy And Nu Gen Energy [Member]
Commitments and Contingencies (Details) [Line Items]
Quantity of Bushels under Forward Purchase Contract (in US Bushels) \| bu	16.3
Quantity Of Natural Gas Under Sales Commitment (in Millions of British Thermal Units) \| MMBTU	2.6
Quantity of Ethanol under Sales Commitment (in US Gallons) \| gal	41.3
Quantity of Distillers Grains Under Sales Commitment (in US Tons) \| T	88,000
Quantity of Non-food Grade Corn Oil Under Sales Commitments (in Pounds) \| lb	15.7

Net Sales and Revenue

6 Months Ended

Jul. 31, 2023

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer [Text Block]

Note 3. 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 entered into 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 tables shows disaggregated revenue by product (amounts in thousands):

	Three Months Ended				Six Months Ended
	July 31,				July 31,
	2023		2022		2023		2022
Sales of products
Ethanol	$	167,360	$	190,807	$	324,908	$	337,269
Dried distillers grains		31,943		34,261		71,649		66,158
Distillers corn oil		11,419		14,223		24,500		25,325
Modified distillers grains		1,090		2,456		2,656		6,811
Derivative financial instrument gains (losses)		130		(1,474)		860		(1,152)
Other		35		55		118		145
Total	$	211,977	$	240,328	$	424,691	$	434,556

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Income Taxes (Tables)

6 Months Ended

Jul. 31, 2023

Income Tax Disclosure [Abstract]

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):

	Six Months Ended July 31,
	2023		2022
Unrecognized tax benefits, beginning of period	$	19,088	$	16,781
Changes for prior years’ tax positions		3		93
Changes for current year tax positions		-		-
Unrecognized tax benefits, end of period	$	19,091	$	16,874

Leases (Tables)

6 Months Ended

Jul. 31, 2023

Disclosure Text Block [Abstract]

Lease, Cost [Table Text Block]

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

	Three Months Ended July 31,				Six Months Ended July 31,
	2023		2022		2023		2022
Operating lease expense	$	1,431	$	1,991	$	3,192	$	3,601
Variable lease expense		61		271		303		665
Total lease expense	$	1,492	$	2,262	$	3,495	$	4,266

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 July 31, 2023 (amounts in thousands):

Years Ended January 31,	Minimum Rentals
Remainder of 2024	$	2,853
2025		4,477
2026		2,325
2027		2,276
2028		1,846
Thereafter		491
Total		14,268
Less: present value discount		1,568
Operating lease liabilities	$	12,700

Consolidated Condensed Balance Sheets - USD ($) $ in Thousands	Jul. 31, 2023	Jan. 31, 2023
Current assets:
Cash and cash equivalents	$ 102,166	$ 69,612
Short-term investments	182,209	211,331
Restricted cash	2,009	1,735
Accounts receivable	31,998	25,162
Inventory	45,960	48,744
Refundable income taxes	5,654	2,962
Prepaid expenses and other	17,947	13,098
Total current assets	387,943	372,644
Property and equipment, net	135,144	135,497
Operating lease right-of-use assets	12,713	15,214
Other assets	19,554	23,179
Equity method investment	37,582	33,045
Total assets	592,936	579,579
Current liabilities:
Accounts payable – trade (includes $1.2 million and $1.5 million with related parties at July 31, 2023 and January 31, 2023, respectively)	22,100	34,091
Current operating lease liabilities	5,095	5,180
Accrued expenses and other current liabilities	20,346	15,328
Total current liabilities	47,541	54,599
Long-term liabilities:
Deferred taxes	1,097	1,097
Long-term operating lease liabilities	7,605	9,855
Other long-term liabilities	3,144	3,034
Total long-term liabilities	11,846	13,986
REX shareholders’ equity:
Common stock	299	299
Paid-in capital	3,181	578
Retained earnings	655,117	640,826
Treasury stock	(192,037)	(193,721)
Total REX shareholders’ equity	466,560	447,982
Noncontrolling interests	66,989	63,012
Total equity	533,549	510,994
Total liabilities and equity	$ 592,936	$ 579,579

Fair Value

6 Months Ended

Jul. 31, 2023

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Note 5. Fair Value

The Company applies ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), which provides a framework for measuring fair value under accounting principles generally accepted in the United States of America. This accounting standard 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 instruments at fair value.

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.

To ensure the prudent application of estimates and management judgment in determining the fair value of derivative assets and liabilities, investments 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 on a recurring basis at July 31, 2023 are summarized below (amounts in thousands):

	Level 1		Level 2		Level 3		Fair Value
Commodity futures asset (1)	$	-	$	5,673	$	-	$	5,673

Forward purchase contracts liability (2)	$	-	$	10,707	$	-	$	10,707

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

	Level 1		Level 2		Level 3		Fair Value
Forward purchase contracts asset (1)	$	-	$	105	$	-	$	105
Commodity futures asset (1)		-		80		-		80
Total assets	$	-	$	185	$	-	$	185

Forward purchase contracts liability (2)	$	-	$	355	$	-	$	355
Commodity futures liability (2)		-		67		-		67
Total liabilities	$	-	$	422	$	-	$	422

(1) The forward purchase contracts and commodity futures assets are included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

(2) The commodity futures and forward purchase contracts liabilities are included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.

There were no assets measured at fair value on a non-recurring basis at July 31, 2023 or January 31, 2023.

- Definition

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

+ References + Details

Employee Benefits

6 Months Ended

Jul. 31, 2023

Disclosure Text Block Supplement [Abstract]

Compensation and Employee Benefit Plans [Text Block]

Note 11. Employee Benefits

The Company maintains the REX 2015 Incentive Plan, approved by its shareholders, which reserves 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 2022, 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 non-cash compensation expense related to liability and equity awards in its consolidated financial statements over the requisite service period on a straight-line basis. At July 31, 2023, 1,229,116 shares remain available for issuance under the Plan, excluding the impact of the 67,500 restricted stock units that may vest between zero and 135,000 shares of stock depending on certain performance metrics being achieved.

Restricted Stock Awards

As a component of their compensation, restricted stock has been granted to directors and certain employees at the closing market price of REX common stock on the grant date. In addition, one quarter of executives’ incentive compensation is payable by an award of restricted stock-based on the then closing market price of REX common stock on the grant date. The Company’s board of directors has determined

that the grant date will be June 15^th, or the next business day if June 15^th is not a business day, for all grants of restricted stock.

At July 31, 2023 and January 31, 2023, unrecognized compensation cost related to nonvested restricted stock awards was approximately $638,000 and $450,000 respectively. The following tables summarize non-vested restricted stock award activity for the periods presented:

	Six Months Ended July 31, 2023

			Weighted		Weighted
			Average Grant		Average Remaining
	Non-Vested		Date Fair Value		Vesting Term
	Shares		(000’s)		(in years)
Non-Vested at January 31, 2023		81,264	$	2,320		2
Granted		113,726		3,945
Forfeited		-		-
Vested		32,135		896

Non-Vested at July 31, 2023		162,855	$	5,369		3

	Six Months Ended July 31, 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		-		-
Vested		18,403		451

Non-Vested at July 31, 2022		82,453	$	2,354		3

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 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. While dilutive, the impact to earnings per share is not material to the financial statements.

For the three and six-month periods ended July 31, 2023, the Company recognized compensation cost of approximately $265,000 and $529,000, respectively related to the RSUs. For the three and six-month periods ended July 31, 2022, the Company recognized compensation cost of approximately $188,000 related to the RSUs. Unrecognized compensation cost related to the RSUs at July 31, 2023 and January 31, 2023, was approximately $1.5 million and 2.0 million, respectively.

Net Sales and Revenue (Details) - Schedule of Disaggregated Revenue by Product - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2023	Jul. 31, 2022
Segment Reporting Information [Line Items]
Sales of products, continuing operations	$ 211,977	$ 240,328	$ 424,691	$ 434,556
Ethanol [Member]
Segment Reporting Information [Line Items]
Sales of products, continuing operations	167,360	190,807	324,908	337,269
Dried Distillers Grains [Member]
Segment Reporting Information [Line Items]
Sales of products, continuing operations	31,943	34,261	71,649	66,158
Distillers Corn Oil [Member]
Segment Reporting Information [Line Items]
Sales of products, continuing operations	11,419	14,223	24,500	25,325
Modified Distillers Grains [Member]
Segment Reporting Information [Line Items]
Sales of products, continuing operations	1,090	2,456	2,656	6,811
Derivative financial instruments losses [Member]
Segment Reporting Information [Line Items]
Sales of products, continuing operations	130	(1,474)	860	(1,152)
Other[Member]
Segment Reporting Information [Line Items]
Sales of products, continuing operations	$ 35	$ 55	$ 118	$ 145

- Definition

+ References

+ Details

Accrued Expenses and Other Current Liabilities

6 Months Ended

Jul. 31, 2023

Disclosure Text Block Supplement [Abstract]

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

Note 8. Accrued Expenses and Other Current Liabilities

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

		July 31, 2023		January 31, 2023
Accrued payroll and related items	$	2,820	$	4,428
Accrued utility charges		2,507		4,116
Accrued transportation related items		530		1,311
Accrued real estate taxes		2,463		1,850
Commodity futures		-		67
Forward purchase contracts		10,707		355
Accrued income taxes		64		2,049
Other		1,255		1,152
Total	$	20,346	$	15,328

Income Taxes

6 Months Ended

Jul. 31, 2023

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

Note 12. Income Taxes

The Company’s income tax provision was approximately $3.8 million and $4.3 million for the three months ended July 31, 2023 and 2022, respectively. The Company’s income tax provision was approximately $5.8 and $6.2 million for the six months ended July 31, 2023 and 2022, respectively.

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

The Company files a U.S. federal income tax return and various state income tax returns. In general, the Company is no longer subject to U.S. federal, state or local income tax examinations by tax authorities for 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.

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):

	Six Months Ended July 31,
	2023		2022
Unrecognized tax benefits, beginning of period	$	19,088	$	16,781
Changes for prior years’ tax positions		3		93
Changes for current year tax positions		-		-
Unrecognized tax benefits, end of period	$	19,091	$	16,874

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 14
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Other Assets (Details) - Schedule of Other Assets - USD ($) $ in Thousands	Jul. 31, 2023	Jan. 31, 2023
Schedule Of Other Assets Abstract
Deferred taxes	$ 18,018	$ 21,964
Other	1,536	1,215
Total	$ 19,554	$ 23,179

Derivative Financial Instruments (Details) bu in Millions	3 Months Ended		6 Months Ended
Derivative Financial Instruments (Details) bu in Millions	Jul. 31, 2023 USD ($) bu	Jul. 31, 2022 USD ($)	Jul. 31, 2023 USD ($) bu	Jul. 31, 2022	Jan. 31, 2023 USD ($) bu
Derivative Financial Instruments (Details) [Line Items]
Debt Instrument, Collateral Amount (in Dollars) \| $	$ 2		$ 2		$ 1.7
Gain (Loss) on Derivative Instruments, Net, Sales and Revenue (in Dollars) \| $	0.1	$ (1.5)
Gain (Loss) on Derivative Instruments, Net, Pretax (in Dollars) \| $	$ 0.8	$ 1.2
Corn [Member]
Derivative Financial Instruments (Details) [Line Items]
Description of Location of Gain (Loss) on Interest Rate Derivative Instruments Not Designated as Hedging Instruments in Financial Statements			$5.0	(12.9)
Ethanol [Member]
Derivative Financial Instruments (Details) [Line Items]
Description of Location of Gain (Loss) on Interest Rate Derivative Instruments Not Designated as Hedging Instruments in Financial Statements			$0.9	(1.2)
Assets [Member] \| Corn [Member]
Derivative Financial Instruments (Details) [Line Items]
Forward Purchase Contracts, Quantity	16.3		16.3		12.8
Liability [Member] \| Corn [Member]
Derivative Financial Instruments (Details) [Line Items]
Forward Purchase Contracts, Quantity					5.2
Short/Sell [Member] \| Assets [Member] \| Corn [Member]
Derivative Financial Instruments (Details) [Line Items]
Commodity Futures, Quantity	9.6		9.6		3.2
Short/Sell [Member] \| Liability [Member] \| Corn [Member]
Derivative Financial Instruments (Details) [Line Items]
Commodity Futures, Quantity					1.4
Long/Buy [Member] \| Assets [Member] \| Corn [Member]
Derivative Financial Instruments (Details) [Line Items]
Commodity Futures, Quantity					725,000.0

Investments (Details) - USD ($) $ in Thousands	Jul. 31, 2023	Jan. 31, 2023
Disclosure Text Block Supplement [Abstract]
Retained Earnings, Undistributed Earnings from Equity Method Investees	$ 17,600	$ 13,000
Short-Term Investments	$ 182,209	$ 211,331
Debt Securities, Held-to-Maturity, Weighted Average Yield, Maturity, Year One	5.10%	3.90%

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($)
$ in Thousands

Jul. 31, 2023

Jan. 31, 2023

Schedule Of Accrued Expenses And Other Current Liabilities Abstract

Accrued payroll and related items

$ 2,820

$ 4,428

Accrued utility charges

2,507

4,116

Accrued transportation related items

530

1,311

Accrued real estate taxes

2,463

1,850

Commodity futures

Forward purchase contracts

^[1]

10,707

355

Accrued income taxes

2,049

Other

1,255

1,152

Total

$ 20,346

$ 15,328

[1]	The commodity futures and forward purchase contracts liabilities are included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.

Employee Benefits (Details) - Schedule of Non-Vested Restricted Stock Award Activity - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Schedule Of Non Vested Restricted Stock Award Activity Abstract
Non-Vested Shares, Beginning of Period	81,264	30,167
Weighted Average Grant Date Fair Value, Beginning of Period (in Dollars)	$ 2,320	$ 773
Weighted Average Vesting Term, Beginning of Period	2 years	1 year
Non-Vested Shares, Granted	113,726	70,689
Weighted Average Grant Date Fair Value, Granted (in Dollars per share)	$ 3,945	$ 2,032
Non-Vested Shares, Vested	32,135	18,403
Weighted Average Grant Date Fair Value, Vested (in Dollars)	$ 896	$ 451
Non-Vested Shares, End of Period	162,855	82,453
Weighted Average Grant Date Fair Value, End of Period (in Dollars)	$ 5,369	$ 2,354
Weighted Average Vesting Term, End of Period	3 years	3 years

Consolidated Condensed Statement of Operations (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2023	Jul. 31, 2022
Income Statement [Abstract]
Cost of sales, related parties	$ 26,399	$ 35,319	$ 59,887	$ 66,077

Employee Benefits (Tables)

6 Months Ended

Jul. 31, 2023

Disclosure Text Block Supplement [Abstract]

Nonvested Restricted Stock Shares Activity [Table Text Block]

The following tables summarize non-vested restricted stock award activity for the periods presented:

	Six Months Ended July 31, 2023

			Weighted		Weighted
			Average Grant		Average Remaining
	Non-Vested		Date Fair Value		Vesting Term
	Shares		(000’s)		(in years)
Non-Vested at January 31, 2023		81,264	$	2,320		2
Granted		113,726		3,945
Forfeited		-		-
Vested		32,135		896

Non-Vested at July 31, 2023		162,855	$	5,369		3

	Six Months Ended July 31, 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		-		-
Vested		18,403		451

Non-Vested at July 31, 2022		82,453	$	2,354		3

Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Jul. 31, 2023

Disclosure Text Block Supplement [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

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

		July 31, 2023		January 31, 2023
Accrued payroll and related items	$	2,820	$	4,428
Accrued utility charges		2,507		4,116
Accrued transportation related items		530		1,311
Accrued real estate taxes		2,463		1,850
Commodity futures		-		67
Forward purchase contracts		10,707		355
Accrued income taxes		64		2,049
Other		1,255		1,152
Total	$	20,346	$	15,328

Related-Party Transactions

6 Months Ended

Jul. 31, 2023

Note 14. Related-Party Transactions

During the second quarters of fiscal years 2023 and 2022, One Earth and NuGen purchased approximately $26.4 million and $35.3 million, respectively, of corn (and other supplies) from minority equity investors and board members of those affiliates. Such purchases totaled approximately $59.9 million and $66.1 million for the six months ended July 31, 2023 and 2022, respectively. The Company had amounts payable to related parties of approximately $1.2 million and $1.5 million at July 31, 2023 and January 31, 2023, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Employee Benefits (Details) - USD ($)	3 Months Ended		6 Months Ended
Employee Benefits (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2023	Jul. 31, 2022	Jan. 31, 2023
Employee Benefits (Details) [Line Items]
Restricted Stock or Unit Expense	$ 265,000	$ 188,000	$ 529,000	$ 188,000
Rex Shareholders [Member]
Employee Benefits (Details) [Line Items]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 638,000		$ 638,000		$ 450,000
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 Authorized (in Shares)	1,650,000		1,650,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in Shares)	1,229,116		1,229,116

Income Taxes (Details) - Schedule of Unrecognized Tax Benefits Roll Forward - USD ($) $ in Thousands	6 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Schedule Of Unrecognized Tax Benefits Roll Forward Abstract
Unrecognized tax benefits, beginning of period	$ 19,088	$ 16,781
Changes for prior years’ tax positions	3	93
Unrecognized tax benefits, end of period	$ 19,091	$ 16,874

Property and Equipment (Tables)

6 Months Ended

Jul. 31, 2023

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

The components of property and equipment are as follows for the periods presented (amounts in thousands):

	July 31, 2023		January 31, 2023
Land and improvements	$	31,130	$	30,194
Buildings and improvements		23,784		23,707
Machinery, equipment, and fixtures		303,730		299,665
Construction in progress		13,162		10,255
		371,806		363,821
Less: Accumulated depreciation		(236,662)		(228,324)
Total	$	135,144	$	135,497

Consolidated Condensed Statements of Cash Flows Unaudited - USD ($) $ in Thousands	6 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Statement of Cash Flows [Abstract]
Net income including noncontrolling interests	$ 18,984	$ 21,871
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	8,915	8,984
Amortization of operating lease right-of-use assets	2,671	2,835
Income from equity method investments	(4,537)	(5,549)
Interest income from investments	(3,967)	(488)
Deferred income tax	3,947	4,153
Stock based compensation expense	3,892	856
Loss on sale of property and equipment – net	205	5
Changes in assets and liabilities:
Accounts receivable	(6,836)	(12,738)
Inventories	2,784	(7,703)
Refundable income taxes	(2,692)	779
Other assets	(5,153)	(2,153)
Accounts payable, trade	(12,595)	(11,254)
Other liabilities	3,019	1,173
Net cash provided by operating activities	8,637	771
Cash flows from investing activities:
Capital expenditures	(8,173)	(2,936)
Purchase of short-term investments	(194,400)	(189,988)
Sale of short-term investments	227,490	25,882
Proceeds from sale of real estate and property and equipment	10
Deposits	(20)
Net cash provided by (used in) investing activities	24,907	(167,042)
Cash flows from financing activities:
Treasury stock acquired		(6,193)
Payments to noncontrolling interests holders	(716)	(1,633)
Net cash used in financing activities	(716)	(7,826)
Net increase (decrease) in cash, cash equivalents and restricted cash	32,828	(174,097)
Cash, cash equivalents and restricted cash, beginning of period	71,347	232,068
Cash, cash equivalents and restricted cash, end of period	104,175	57,971
Non cash investing activities – Accrued capital expenditures	1,029	260
Non cash financing activities – Stock awards accrued	570	563
Non cash financing activities – Stock awards issued	965	1,539
Right-of-use assets acquired and liabilities incurred upon lease execution	312	4,507
Cash and cash equivalents	102,166	54,639
Restricted cash	2,009	3,332
Total cash, cash equivalents and restricted cash	$ 104,175	$ 57,971

Accounting Policies (Details) - Change to Schedule of Consolidated Statements of Operation - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jul. 31, 2023	Apr. 30, 2023	Jul. 31, 2022	Jul. 31, 2023	Jul. 31, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales	$ 193,625	$ 202,548	$ 226,225	$ 396,173	$ 408,545
Gross profit	18,352	10,166	14,103	28,518	26,011
Selling, general and administrative	$ (8,618)	(5,769)	(6,667)	$ (14,387)	(11,866)
Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales		197,685	223,744		406,060
Gross profit		15,029	16,584		28,496
Selling, general and administrative		(10,632)	(9,148)		(14,351)
Revision of Prior Period, Change in Accounting Principle, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales		4,863	2,481		2,485
Gross profit		(4,863)	(2,481)		(2,485)
Selling, general and administrative		$ 4,863	$ 2,481		$ 2,485

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

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

+ References

+ Details

Accounting Policies, by Policy (Policies)

6 Months Ended

Jul. 31, 2023

Accounting Policies [Abstract]

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

Cash and cash equivalents includes bank deposits as well as short-term, highly liquid investments with original maturities of three months or less.

Revenue [Policy Text Block]

Revenue Recognition

The Company recognizes sales of ethanol, distillers grains and distillers 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 Goods and Service [Policy Text Block]

Cost of Sales

Cost of sales includes depreciation, costs of raw materials, third-party 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.

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

Selling, General and Administrative (“SG&A”) Expenses

The Company includes non-production related costs such as professional fees, selling charges and certain payroll in SG&A expenses.

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

Financial Instruments

Certain of the forward corn purchase and ethanol, distillers grains and distillers corn oil sale contracts are accounted for under the “normal purchases and normal sales” scope exemption of Accounting Standards Codification (“ASC”) 815, “Derivatives and Hedging” (“ASC 815”) because these arrangements

are for purchases of corn that will be delivered in quantities expected to be used by the Company and sales of ethanol, distillers grains and distillers corn oil in quantities expected to be produced by the Company over a reasonable period of time in the normal course of business.

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

Income Tax, Policy [Policy Text Block]

Income Taxes

The Company applies an effective tax rate to interim periods that is consistent with the Company’s estimated annual tax rate as adjusted for discrete items impacting the interim periods. 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 basis 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 paid income taxes of approximately $6.4 million and $1.1 million and received no refunds during the six months ended July 31, 2023 and 2022, respectively.

As of July 31, 2023, and January 31, 2023, total unrecognized tax benefits were approximately $19,034,000. Accrued penalties and interest were approximately $57,000 and approximately $55,000 at July 31, 2023 and January 31, 2023, respectively. If the Company were to prevail on all unrecognized tax benefits recorded, the provision for income taxes would be reduced by approximately $18.9 million. 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 basis, the Company accrues for the effects of open uncertain tax positions and the related potential penalties and interest.

Inventory, Policy [Policy Text Block]

Inventories

Inventories are carried at the lower of cost or net realizable value on a first-in, first-out basis. Inventory includes direct production costs and certain overhead costs such as depreciation, property taxes and utilities associated with producing ethanol and related by-products. Inventory is 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 inventory write-downs of approximately $0.2 million and $0.7 million in cost of sales at July 31, 2023 and January 31, 2023, respectively. Fluctuations in the write-down of inventory

generally relate to the levels and composition of such inventory and changes in commodity prices at a given point in time.

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

	July 31, 2023		January 31, 2023
Ethanol and other finished goods	$	7,072	$	12,695
Work in process		7,297		10,194
Corn and other raw materials		31,591		25,855
Total	$	45,960	$	48,744

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

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.

In accordance with ASC 360-10 “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. The Company did not identify any indicators of impairment or record any impairment charges during the first six months of fiscal years 2023 or 2022.

The Company tests for recoverability of an asset group by comparing its carrying amount to its estimated undiscounted future cash flows. If the carrying amount exceeds its estimated undiscounted future cash flows, the Company recognizes an impairment charge for the amount by which the asset group’s carrying amount exceeds its fair value, if any.

Investment, Policy [Policy Text Block]

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 a limited liability company in which it has 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 Resources, LLC (“Big River”) using the equity method of accounting and includes the results on a delayed basis of one month as Big River 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 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.

Consolidated Condensed Statement of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2023	Jul. 31, 2022
Income Statement [Abstract]
Net sales and revenue	$ 211,977	$ 240,328	$ 424,691	$ 434,556
Cost of sales (includes $26,399 and $35,319 with related parties for the quarters ended July 31, 2023 and 2022, respectively, and $59,887 and $66,077 with related parties for the six months ended July 31, 2023 and 2022, respectively)	193,625	226,225	396,173	408,545
Gross profit	18,352	14,103	28,518	26,011
Selling, general and administrative expenses	(8,618)	(6,667)	(14,387)	(11,866)
Equity in income of unconsolidated affiliates	3,047	3,598	4,537	5,549
Interest and other income, net	3,271	8,181	6,072	8,355
Income before income taxes	16,052	19,215	24,740	28,049
Provision for income taxes	(3,768)	(4,330)	(5,756)	(6,178)
Net income	12,284	14,885	18,984	21,871
Net income attributable to noncontrolling interests	(3,229)	(3,715)	(4,693)	(5,519)
Net income attributable to REX common shareholders	$ 9,055	$ 11,170	$ 14,291	$ 16,352
Weighted average shares outstanding – basic and diluted (in Shares)	17,460	17,772	17,427	17,777
Basic and diluted net income per share attributable to REX common shareholders (in Dollars per share)	$ 0.52	$ 0.63	$ 0.82	$ 0.92

Leases

6 Months Ended

Jul. 31, 2023

Disclosure Text Block [Abstract]

Leases of Lessee Disclosure [Text Block]

Note 4. Leases

At July 31, 2023, the Company had lease agreements, as lessee, for railcars. All of 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 of 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.

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

	Three Months Ended July 31,				Six Months Ended July 31,
	2023		2022		2023		2022
Operating lease expense	$	1,431	$	1,991	$	3,192	$	3,601
Variable lease expense		61		271		303		665
Total lease expense	$	1,492	$	2,262	$	3,495	$	4,266

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

Years Ended January 31,	Minimum Rentals
Remainder of 2024	$	2,853
2025		4,477
2026		2,325
2027		2,276
2028		1,846
Thereafter		491
Total		14,268
Less: present value discount		1,568
Operating lease liabilities	$	12,700

At July 31, 2023, the weighted average remaining lease term is 3.4 years, and the weighted average discount rate is 5.53% for the outstanding leases. 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 outstanding leases.

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

Jul. 31, 2023

Jan. 31, 2023

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

Asset Derivatives, Fair Value

$ 5,673

$ 185

Liability Derivatives, Fair Value

10,707

422

Commodity Contract [Member]

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

Asset Derivatives, Fair Value

^[1]

5,673

Liability Derivatives, Fair Value

^[1]

Forward Contracts [Member]

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

Asset Derivatives, Fair Value

^[2]

105

Liability Derivatives, Fair Value

^[2]

$ 10,707

$ 355

[1]

Commodity futures assets are included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets. These contracts include short/sell positions for approximately 9.6 million bushels at July 31, 2023. These contracts included short/sell positions and long/buy positions for approximately 3.2 million bushels and 725,000 bushels of corn, respectively at January 31, 2023. Commodity futures liabilities are included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets. These contracts included short/sell positions for approximately 1.4 million bushels of corn at January 31, 2023.

[2]

Forward contract liabilities are included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets. These contracts were for purchases of approximately 16.3 million bushels and 12.8 million bushels of corn at July 31, 2023 and January 31, 2023, respectively. Forward purchase contracts assets are included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets. These contracts were for purchases of approximately 5.2 million bushels of corn at January 31, 2023.

- Definition

Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480524/946-210-50-12

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480524/946-210-50-6

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 55
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480493/946-210-55-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480524/946-210-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480524/946-210-50-6

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480524/946-210-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
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+ Details

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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+ Details

Accounting Policies

6 Months Ended

Jul. 31, 2023

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

Note 2. Accounting Policies

The interim consolidated condensed financial statements have been prepared in accordance with the accounting policies described in the notes to the consolidated financial statements included in the Company’s fiscal year 2022 Annual Report on Form 10-K. While management believes that the procedures

followed in the preparation of interim financial information are reasonable, the accuracy of some estimated amounts is dependent upon facts that will exist or calculations that will be accomplished at fiscal year-end. Examples of such estimates include accrued liabilities, such as management bonuses, and the provision for income taxes. Any adjustments pursuant to such estimates during the quarter were of a normal recurring nature. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents includes bank deposits as well as short-term, highly liquid investments with original maturities of three months or less.

Revenue Recognition

Cost of Sales

Selling, General and Administrative (“SG&A”) Expenses

The Company includes non-production related costs such as professional fees, selling charges and certain payroll in SG&A expenses.

Change in Accounting Principles

Effective for the second quarter of fiscal year 2023, the Company changed the method of accounting for shipping and handling costs for products sold to customers from recorded within “Selling, general and administrative expenses” to recorded within “Cost of sales” on the accompanying Consolidated Statements of Operations. While both presentations are allowable under accounting principles generally accepted in the United States of America, the Company believes that this change in classification is preferable because it improves the comparability of gross margin between periods and among industry peers.

The following tables show the effect of the retrospective change to the Consolidated Statements of Operations previously presented:

	Three Months Ended April 30, 2023

	As Previously Reported	Effect of Change	As Currently Reported
Cost of sales	$197,685	$4,863	$202,548

Gross profit	$15,029	$(4,863)	$10,166

Selling, general and administrative	$(10,632)	$4,863	$(5,769)

	Three Months Ended July 31, 2022

	As Previously Reported	Effect of Change	As Currently Reported
Cost of sales	$223,744	$2,481	$226,225

Gross profit	$16,584	$(2,481)	$14,103

Selling, general and administrative	$(9,148)	$2,481	$(6,667)

	Six Months Ended July 31, 2022

	As Previously Reported	Effect of Change	As Currently Reported
Cost of sales	$406,060	$2,485	$408,545

Gross profit	$28,496	$(2,485)	$26,011

Selling, general and administrative	$(14,351)	$2,485	$(11,866)

Financial Instruments

Income Taxes

Inventories

generally relate to the levels and composition of such inventory and changes in commodity prices at a given point in time.

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

	July 31, 2023		January 31, 2023
Ethanol and other finished goods	$	7,072	$	12,695
Work in process		7,297		10,194
Corn and other raw materials		31,591		25,855
Total	$	45,960	$	48,744

Property and Equipment

Investments

The Company periodically evaluates its investments for impairment due to declines in market value considered to be other than temporary. Such impairment evaluations include general economic and

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.

Derivative Financial Instruments (Tables)

6 Months Ended

Jul. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

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

	Asset Derivatives				Liability Derivatives
	Fair Value				Fair Value
	July 31, 2023		January 31, 2023		July 31, 2023		January 31, 2023
Commodity futures (1)	$	5,673	$	80	$	-	$	67
Forward purchase contracts (2)		-		105		10,707		355
Total	$	5,673	$	185	$	10,707	$	422