Segment Reporting

9 Months Ended

Oct. 31, 2018

Segment Reporting [Abstract]

Segment Reporting

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

	Three Months Ended October 31,								Nine Months Ended October 31,
	2018				2017				2018				2017
Domestic	$	11.82	49.24	%	$	12.85	53.64	%	$	37.54	50.75	%	$	38.18	53.91	%
International		12.19	50.76	%		11.11	46.36	%		36.43	49.25	%		32.65	46.09	%
Total	$	24.01	100.00	%	$	23.96	100.00	%	$	73.97	100.00	%	$	70.83	100.00	%

The Company manages its operations by evaluating each of their geographic locations. The 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), a manufacturing facility in Vietnam (primarily disposable products), a manufacturing facility in Argentina and a small manufacturing facility in India. The China facilities produce the majority of the Company’s products and China generates a significant portion of the Company’s international revenues. The Company evaluates the performance of these entities based on operating profit, which is defined as income before income taxes, interest expense and other income and expenses. The Company maintains 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, China, Mexico, India or Vietnam. The table below represents information about reported segments for the years noted therein:

	Three Months Ended October 31, (in millions of dollars)						Nine Months Ended October 31, (in millions of dollars)
	2018			2017			2018			2017
Net Sales:
USA	$	13.00		$	14.16		$	41.07		$	41.46
Other foreign		5.74			4.94			16.71			13.66
Europe (UK)		2.22			2.24			7.35			6.46
Mexico		1.15			0.90			3.83			2.77
China		12.05			13.47			39.55			36.88
Corporate		-----			0.45			0.75			0.98
Less intersegment sales		(10.15	)		(12.20	)		(35.29	)		(31.38	)
Consolidated sales	$	24.01		$	23.96		$	73.97		$	70.83
External Sales:
USA	$	11.82		$	12.85		$	37.54		$	38.18
Other foreign		4.41			4.39			13.60			12.47
Europe (UK)		2.22			2.24			7.35			6.42
Mexico		0.77			0.51			2.70			1.66
China		4.79			3.97			12.78			12.10
Consolidated external sales	$	24.01		$	23.96		$	73.97		$	70.83
Intersegment Sales:
USA	$	1.18		$	1.31		$	3.53		$	3.28
Other foreign		1.33			0.55			3.11			1.19
Europe (UK)		-----			-----			----			0.04
Mexico		0.38			0.39			1.13			1.11
China		7.26			9.50			26.77			24.78
Corporate		-----			0.45			0.75			0.98
Consolidated intersegment sales	$	10.15		$	12.20		$	35.29		$	31.38
Operating Profit (Loss):
USA	$	1.66		$	2.62		$	6.45		$	7.40
Other foreign		0.34			0.92			0.97			2.04
Europe (UK)		0.03			(0.02	)		0.21			0.09
Mexico		(0.03	)		(0.06	)		0.17			(0.02	)
China		0.79			0.66			2.30			2.21
Corporate		(1.61	)		(1.46	)		(4.96	)		(4.56	)
Less intersegment profit (loss)		(0.17	)		0.01			(0.06	)		0.16
Consolidated operating profit	$	1.01		$	2.67		$	5.08		$	7.32
Depreciation and Amortization Expense:
USA	$	0.03		$	0.03		$	0.09		$	0.09
Other foreign		0.02			0.04			0.12			0.10
Europe (UK)		-----			-----			0.01			0.01
Mexico		0.03			0.03			0.09			0.09
China		0.05			0.06			0.17			0.19
Corporate		0.09			0.05			0.19			0.14
Less intersegment		-----			(0.01	)		(0.03	)		(0.04	)
Consolidated depreciation & amortization expense	$	0.22		$	0.20		$	0.64		$	0.58
Interest Expense:
Other foreign	$	0.01		$	0.02		$	0.03		$	0.05
Europe (UK)		-----			0.01			-----			0.01
Corporate		0.02			0.01			0.06			0.09
Consolidated interest expense	$	0.03		$	0.04		$	0.09		$	0.15
Income Tax Expense:
Other foreign	$	0.17		$	0.16		$	0.37			0.42
Europe (UK)		0.01			0.01			0.05			0.05
China		0.29			0.12			0.81			0.50
Corporate		0.05			0.55			0.39			0.83
Less intersegment		(0.03	)		(0.01	)		0.01			0.03
Consolidated income tax expense	$	0.49		$	0.83		$	1.63		$	1.83

	Three Months Ended October 31, (in millions of dollars)					Nine Months Ended October 31, (in millions of dollars)
Capital Expenditures:	2018			2017		2018		2017
USA	$	0.03		$	0.01	$	0.05	$	0.02
Other Foreign		0.38			-----		1.09		-----
Mexico		0.09			0.03		0.20		0.06
China		0.02			0.01		0.05		0.07
India		(0.02	)		0.06		0.04		0.08
Corporate		0.51			0.06		0.80		0.39
Consolidated capital expenditures	$	1.01		$	0.17	$	2.23	$	0.62

	October 31, 2018 (in millions of dollars)			January 31, 2018 (in millions of dollars)
Total Assets: *
USA	$	28.09		$	27.64
Other foreign		25.30			20.30
Europe (UK)		4.19			4.63
Mexico		5.14			4.69
China		35.23			31.59
India		(0.83	)		(0.85	)
Corporate		63.91			61.65
Less intersegment		(62.63	)		(55.12	)
Consolidated assets	$	98.40		$	94.53
Total Assets Less Intersegment: *
USA	$	29.57		$	33.16
Other foreign		17.55			12.61
Europe (UK)		4.19			4.63
Mexico		5.25			4.84
China		18.57			16.97
India		1.10			0.98
Corporate		22.17			21.34
Consolidated assets	$	98.40		$	94.53
Property and Equipment (excluding assets held for sale at $0.2 million):
USA	$	1.95		$	1.99
Other foreign		2.41			1.50
Europe (UK)		0.01			0.03
Mexico		2.10			1.99
China		1.75			1.92
India		0.17			0.15
Corporate		1.84			1.18
Less intersegment		0.06			0.03
Consolidated property and equipment	$	10.29		$	8.79
Goodwill:
USA	$	0.87		$	0.87
Consolidated goodwill	$	0.87		$	0.87

*Negative assets reflect intersegment amounts eliminated in consolidation