MANUFACTURING SEGMENT DATA

12 Months Ended

Jan. 31, 2016

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

14. MANUFACTURING SEGMENT DATA

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

	Fiscal Years Ended January 31, ($ millions)
	2016				2015
Domestic	$	56.54	56.74	%	$	50.08	53.60	%
International	$	43.11	43.26	%		43.34	46.40	%
Total	$	99.65	100.00	%	$	93.42	100.00	%

We manage our operations by evaluating each of our geographic locations. Our US operations include our facilities in Alabama (primarily the distribution to customers of the bulk of our products and the light manufacturing of our chemical, reflective, and fire products). We also maintain three manufacturing companies in China (primarily disposable and chemical suit production) and a manufacturing facility in Mexico (primarily disposable, glove, woven and chemical suit production). Our China facilities produce the majority of the Company’s products and China generates a significant portion of the Company’s revenues. The Company owned a wovens manufacturing facility in Brazil which was discontinued in Q1FY16 and on July 31, 2015, the Company completed a closing of the transfer of stock of its wholly-owned subsidiary Lakeland Brazil, to the Transferee, a company owned by an existing Lakeland Brazil manager. The closing of this agreement was subject to Brazilian government approval of the share transfer, which was received in October 2015. The accounting policies of these operating entities are the same as those described in Note 1. 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, India or China. The table below represents information about reported manufacturing segments for the years noted therein:

	Year Ended January 31
	2016		2015
	(in millions)		(in millions)
Net Sales from continuing operations:
USA	$	60.33	$	54.54
Other foreign		13.32		14.59
Europe (UK)		14.53		14.41
Mexico		3.65		3.66
China		50.32		46.76
Corporate		1.71		2.34
Less intersegment sales		(44.21)		(42.88)
Consolidated sales	$	99.65	$	93.42
External Sales from continuing operations:
USA	$	56.54	$	50.08
Other foreign		12.85		13.12
Europe (UK)		14.52		14.40
Mexico		1.61		1.61
China		14.13		14.21
Consolidated external sales	$	99.65	$	93.42
Intersegment Sales from continuing operations:
USA	$	3.79	$	4.46
Other foreign		0.47		1.47
Europe (UK)		0.01		0.01
Mexico		2.04		2.05
China		36.19		32.55
Corporate		1.71		2.34
Consolidated intersegment sales	$	44.21	$	42.88

*Negative assets reflect intersegment accounts eliminated in consolidation

	Year Ended January 31
	2016		2015
	(in millions)		(in millions)
Operating Profit (Loss) from continuing operations:
USA	$	11.38	$	7.27
Other foreign		(0.12)		0.33
Europe (UK)		2.65		2.17
Mexico		0.04		(0.28)
China		4.69		4.12
Corporate		(6.65)		(6.71)
Less intersegment profit		(0.18)		0.06
Consolidated operating profit (loss)	$	11.81	$	6.96
Interest Expense from continuing operations:
Other foreign	$	0.13	$	0.07
Europe (UK)		0.02		0.04
China		0.14		0.06
Corporate		0.50		1.52
Consolidated interest expense	$	0.79	$	1.69
Income Tax Expense (Benefit) from continuing operations:
Other foreign	$	0.21	$	0.09
Europe (UK)		0.49		0.46
Mexico		(0.21)		(0.08)
China		1.11		0.97
Corporate		1.56		(9.58)
Less intersegment		(0.04)		(0.05)
Consolidated income tax expense (benefit) from continuing operations	$	3.12	$	(8.19)
Depreciation and Amortization Expense from continuing operations:
USA	$	0.15	$	0.19
Other foreign		0.06		0.10
Europe (UK)		0.02		0.02
Mexico		0.12		0.06
China		0.38		0.23
Corporate		0.43		0.54
Less intersegment		(0.17)		(0.03)
Consolidated depreciation and amortization expense	$	0.99	$	1.11
Total Assets: *
USA	$	48.18	$	36.35
Other foreign		17.55		18.00
Europe (UK)		5.05		6.75
Mexico		4.25		4.20
China		29.92		33.04
India		(1.35)		(1.31)
Brazil (discontinued operations)		—		6.34
Corporate		37.18		70.33
Less intersegment		(52.52)		(80.49)
Consolidated assets	$	88.26	$	93.21

* Negative assets reflect intersegment accounts eliminated in consolidation

	Year Ended January 31
	2016		2015
	(in millions)		(in millions)
USA	$	33.63	$	30.14
Other foreign		9.91		10.32
Europe (UK)		5.03		6.75
Mexico		4.23		4.13
China		17.63		17.03
India		0.44		0.44
Brazil (discontinued operations)		—		6.33
Corporate		17.39		18.07
Consolidated assets	$	88.26	$	93.21
Property and Equipment (excluding assets held for sale at $1.1 million):
USA	$	2.20	$	2.30
Other foreign		1.57		1.77
Europe (UK)		0.06		0.07
Mexico		2.11		2.17
China		2.37		2.70
India		0.03		0.05
Corporate		1.00		1.20
Less intersegment		(0.07)		(0.12)
Consolidated long-lived assets	$	9.27	$	10.14
Capital Expenditures:
USA	$	0.06	$	0.05
Other foreign		0.08		0.05
Europe (UK)		—		0.03
Mexico		0.04		0.03
China		0.16		0.31
India		—		0.02
Corporate		0.50		0.44
Consolidated capital expenditure	$	0.84	$	0.93
Goodwill:
USA	$	0.87	$	0.87
Consolidated goodwill	$	0.87	$	0.87