Segment Data

9 Months Ended

Oct. 31, 2016

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

10. Segment Data

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

	Three Months Ended October 31,								Nine Months Ended October 31,
	2016				2015				2016				2015
Domestic	$	11.26	48.45	%	$	14.66	58.88	%	$	35.24	53.49	%	$	45.98	58.08	%
International		11.98	51.55	%		10.23	41.12	%		30.64	46.51	%		33.19	41.92	%
Total	$	23.24	100.00	%	$	24.89	100.00	%	$	65.88	100.00	%	$	79.17	100.00	%

We manage our operations by evaluating each of our geographic locations. Our US operations include a facility in Alabama (primarily the distribution to customers of the bulk of our products and the light manufacturing of our chemical, wovens, reflective, and fire products). The Company also maintains one manufacturing company in China (primarily disposable and chemical suit production), a manufacturing facility in Mexico (primarily disposable, reflective, fire and chemical suit production) and a small manufacturing facility in India. Our China facilities produce the majority of the Company’s products and China generates a significant portion of the Company’s international revenues. 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 the USA, Canada, Mexico, 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 segments for the years noted therein:

	Three Months Ended				Nine Months Ended
	October 31,				October 31,
	(in millions of dollars)				(in millions of dollars)
	2016		2015		2016		2015
Net Sales from continuing operations:
USA	$	12.75	$	15.96	$	38.09	$	49.12
Other foreign		5.34		3.73		12.25		10.57
Europe (UK)		1.90		2.81		6.95		11.88
Mexico		0.84		1.06		2.42		2.81
China		10.41		13.00		30.37		40.18
Corporate		0.27		0.32		1.44		1.55
Less intersegment sales		(8.27)		(11.99)		(25.64)		(36.94)
Consolidated sales	$	23.24	$	24.89	$	65.88	$	79.17
External Sales from continuing operations:
USA	$	11.26	$	14.66	$	35.24	$	45.98
Other foreign		5.09		3.61		11.49		10.23
Europe (UK)		1.90		2.81		6.95		11.87
Mexico		0.40		0.44		1.13		1.09
China		4.59		3.37		11.07		10.00
Consolidated external sales	$	23.24	$	24.89	$	65.88	$	79.17
Intersegment Sales from continuing operations:
USA	$	1.49	$	1.30	$	2.85	$	3.14
Other foreign		0.25		0.12		0.76		0.34
Europe (UK)		—		—		—		0.01
Mexico		0.44		0.62		1.29		1.72
China		5.82		9.63		19.30		30.18
Corporate		0.27		0.32		1.44		1.55
Consolidated intersegment sales	$	8.27	$	11.99	$	25.64	$	36.94
Operating Profit (Loss) from continuing operations:
USA	$	1.58	$	3.11	$	5.62	$	10.80
Other foreign		0.81		0.27		1.36		0.58
Europe (UK)		0.01		0.26		0.29		2.45
Mexico		0.04		0.17		0.05		0.08
China		1.37		1.16		3.15		3.35
Corporate		(1.60)		(1.67)		(5.56)		(4.93)
Less intersegment profit (loss)		0.03		(0.11)		0.09		(0.22)
Consolidated operating profit	$	2.25	$	3.19	$	5.00	$	12.11
Depreciation and Amortization Expense from continuing operations:
USA	$	0.04	$	0.04	$	0.12	$	0.11
Other foreign		0.03		0.01		0.11		0.03
Europe (UK)		—		—		—		0.01
Mexico		0.03		0.04		0.09		0.11
China		0.08		0.07		0.25		0.24
Corporate		0.14		0.11		0.43		0.31
Less intersegment		0.04		(0.03)		(0.04)		(0.11)
Consolidated depreciation and amortization expense	$	0.36	$	0.24	$	0.96	$	0.70

	Three Months Ended				Three Months Ended
	October 31,				October 31,
	(in millions of dollars)				(in millions of dollars)
Interest Expense from continuing operations:
USA (shown in Corporate)	$	—	$	—	$	—	$	—
Other foreign		0.02		0.03		0.08		0.08
Europe (UK)		—		—		—		0.01
Mexico		—		—		—		—
China		0.04		0.03		0.12		0.11
Corporate		0.09		0.12		0.32		0.38
Less intersegment		—		—		—		—
Consolidated interest expense	$	0.15	$	0.18	$	0.52	$	0.58
Income Tax Expense (Benefits) from continuing operations:
USA (shown in Corporate)	$	—	$	—	$	—	$	—
Other foreign		0.16		0.08		0.27		0.19
Europe (UK)		0.01		0.01		0.04		0.44
Mexico		—		—		—		—
China		0.36		0.30		0.81		0.78
Corporate		0.04		0.50		0.41		2.31
Less intersegment		0.01		(0.01)		0.02		(0.04)
Consolidated income tax expense	$	0.58	$	0.88	$	1.55	$	3.68

	October 31, 2016		January 31, 2016
	(in millions of dollars)		(in millions of dollars)
Total Assets:*
USA	$	53.66	$	48.18
Other foreign		19.47		17.55
Europe (UK)		4.05		5.05
Mexico		4.01		4.25
China		28.43		29.92
India		(1.34)		(1.35)
Corporate		28.16		37.18
Less intersegment		(51.39)		(52.52)
Consolidated assets	$	85.05	$	88.26
Total Assets Less Intersegment:*
USA	$	30.75	$	33.63
Other foreign		10.83		9.91
Europe (UK)		4.04		5.03
Mexico		3.93		4.23
China		18.01		17.63
India		0.46		0.44
Corporate		17.03		17.39
Consolidated assets	$	85.05	$	88.26
Property and Equipment:
USA	$	2.10	$	2.20
Other foreign		1.54		1.57
Europe (UK)		0.04		0.06
Mexico		2.02		2.11
China		2.14		2.37
India		0.03		0.03
Corporate		0.70		1.00
Less intersegment		(0.03)		(0.07)
Consolidated property and equipment	$	8.54	$	9.27
Goodwill:
USA	$	0.87	$	0.87
Consolidated goodwill	$	0.87	$	0.87

* Negative assets reflect intersegment accounts eliminated in consolidation

	October 31, 2016		October 31, 2015
	(in millions of dollars)		(in millions of dollars)
Capital Expenditures:
USA	$	0.02	$	0.06
Other foreign		—		0.06
Europe (UK)		—		—
Mexico		—		—
China		0.03		0.13
India		0.02		—
Corporate		0.05		0.47
Consolidated capital expenditures	$	0.12	$	0.72