Manufacturing Segment Data

9 Months Ended

Oct. 31, 2013

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

9. Manufacturing Segment Data

Domestic and international sales are as follows in millions of dollars:

	Three Months Ended								Nine Months Ended
	October 31,								October 31,
	2013				2012				2013				2012
Domestic	$	11.5	50	%	$	9.8	41	%	$	35.7	52	%	$	28.7	40	%
International		11.3	50	%		14.4	59	%		33.5	48	%		43.0	60	%
Total	$	22.8	100	%	$	24.2	100	%	$	69.2	100	%	$	71.7	100	%

We manage our operations by evaluating each of our geographic locations. Our North American operations include our facilities in Alabama (primarily the distribution to customers of the bulk of our products and manufacturing of our chemical suit and fire protective products), Mexico (primarily disposable, glove, chemical suit and woven production) and Pennsylvania (primarily production of high visibility products). We also maintain two manufacturing companies in China (primarily disposable, chemical and woven suit production), a wovens manufacturing facility in Brazil and a small manufacturing facility in Argentina. We evaluate the performance of these entities based on operating profit, which is defined as income before income taxes, interest expense and other income and expenses. We have sales forces in Canada, Europe, Latin America, India, Russia, Kazakhstan and China, which sell and distribute products shipped from the United States, Mexico, Brazil or China.The table below represents information about reported manufacturing segments for the years noted therein:

	Three Months Ended October 31 (in millions of dollars)				Nine Months Ended October 31 (in millions of dollars)
	2013		2012		2013		2012
Net Sales:
USA	$	12.40	$	10.58	$	37.60	$	30.77
Other foreign		5.36		5.99		17.48		16.44
Mexico		0.90		0.69		2.35		1.75
China		11.17		9.53		32.53		27.79
Brazil		1.91		4.28		5.40		14.17
Corporate		0.37		0.14		1.50		0.53
Less intersegment sales		(9.32)		(6.97)		(27.70)		(19.73)
Consolidated sales	$	22.79	$	24.24	$	69.16	$	71.72
External Sales:
USA	$	11.47	$	9.83	$	35.65	$	28.69
Other foreign		5.14		5.69		16.02		15.91
Mexico		0.38		0.24		0.88		0.50
China		3.90		4.20		11.29		12.45
Brazil		1.90		4.28		5.32		14.17
Consolidated external sales	$	22.79	$	24.24	$	69.16	$	71.72
Intersegment Sales:
USA	$	0.93	$	0.75	$	1.95	$	2.08
Other foreign		0.21		0.30		1.50		0.53
Mexico		0.52		0.45		1.47		1.25
China		7.27		5.33		21.24		15.34
Brazil		0.02		0.00		0.08		0.00
Corporate		0.37		0.14		1.46		0.53
Consolidated intersegment sales	$	9.32	$	6.97	$	27.70	$	19.73
Operating Profit (Loss):
USA	$	1.07	$	0.40	$	4.20	$	0.52
Other foreign		0.06		0.42		0.56		0.91
Mexico		0.04		0.01		(0.03)		(0.05)
China		1.06		1.01		2.65		2.15
Brazil		(1.93)		(0.37)		(3.74)		(0.24)
Corporate		(1.25)		(1.25)		(3.61)		(3.62)
Less intersegment profit		(0.08)		0.05		0.00		0.77
Consolidated operating profit	$	(1.03)	$	0.27	$	0.03	$	0.44

	2013		2012		2013		2012
Depreciation and Amortization Expense:
USA	$	0.05	$	0.07	$	0.16	$	0.20
Other foreign		0.04		0.03		0.14		0.13
Mexico		0.01		0.01		0.04		0.03
China		0.08		0.09		0.20		0.26
Brazil		0.09		0.09		0.28		0.27
Corporate		0.19		0.09		0.42		0.24
Less intersegment		(0.01)		0.00		(0.01)		0.00
Consolidated depreciation and amortization expense	$	0.45	$	0.38	$	1.23	$	1.13
Interest Expense:
USA	$	0.00	$	0.00	$	0.00	$	0.00
Other foreign		0.04		0.04		0.12		0.12
Mexico		0.03		0.01		0.07		0.04
Brazil		0.34		0.24		0.87		0.76
Corporate		0.33		0.17		0.74		0.41
Less intersegment		(0.09)		(0.19)		(0.41)		(0.56)
Consolidated interest expense	$	0.65	$	0.27	$	1.39	$	0.77
Income Tax Expense (Benefits):
USA	$	0.00	$	0.00	$	0.00	$	0.00
Other foreign		0.17		0.02		0.33		0.13
Mexico		0.00		0.00		0.01		0.01
China		0.25		0.03		0.73		0.40
Brazil		0.00		(0.14)		0.00		(0.43)
Corporate		(0.04)		(0.32)		(3.91)		(1.06)
Less intersegment		(0.05)		0.11		(0.26)		0.28
Consolidated income tax benefit	$	0.33	$	(0.30)	$	(3.10)	$	(0.67)

	October 31
	2013		2012
	(in millions of dollars)
	(Unaudited)
Total Assets:
USA	$	28.63	$	23.66
Other foreign		19.93		13.19
Mexico		3.69		3.59
China		26.16		26.66
India		(1.12)		1.61
Brazil		8.65		14.14
Corporate		1.40		0.47
Consolidated assets	$	87.34	$	83.32
Long-Lived Assets:
USA	$	2.39	$	2.55
Other foreign		2.25		2.38
Mexico		2.11		2.21
China		2.63		3.28
India		0.02		—
Brazil		2.21		2.75
Corporate		0.97		0.92
Consolidated long-lived assets	$	12.58	$	14.09

Beginning in November 2012, all direct shipments from China to US customers are billed from the US.