| 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 2016 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. Revenue Recognition The Company recognizes sales from the production
of ethanol, distillers grains and non-food grade corn oil when title transfers to customers, generally upon shipment from the ethanol
plant or upon loading of the rail car used to transport the products. Cost of Sales Cost of sales includes depreciation, costs of
raw materials, inbound freight charges, purchasing and receiving costs, inspection costs, other distribution expenses, warehousing
costs, plant management, certain compensations costs, and general facility overhead charges. Selling, General and Administrative Expenses The Company includes non-production related costs
such as professional fees, selling charges and certain payroll in selling, general and administrative expenses. Financial Instruments Certain of the forward grain purchase and ethanol,
distillers grains and non-food grade 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 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 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 evidence, it is more likely than not that some or all of the deferred tax assets will not be
realized. The Company paid no income taxes during the three months ended April 30, 2017 and 2016. The Company received no
refunds of income taxes during the three months ended April 30, 2017 and 2016. As of April 30, 2017 and January 31, 2017, total
unrecognized tax benefits were approximately $2,004,000 and $1,875,000, respectively. Accrued penalties and interest were approximately
$238,000 and $221,000 at April 30, 2017 and January 31, 2017, respectively. If the Company were to prevail on all unrecognized
tax benefits recorded, the provision for income taxes would be reduced by approximately $2,004,000. 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. Inventories Inventories are carried at the lower of cost
or market on a first-in, first-out basis. Inventory includes direct production costs and certain overhead costs such as depreciation,
property taxes and utilities related to producing ethanol and related co-products. Inventory is permanently 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. There were no significant permanent write-downs of inventory
at April 30, 2017 and January 31, 2017. Fluctuations in the write-down of inventory generally relate to the levels and composition
of such inventory at a given point in time. The components of inventory are as follows as of the dates presented (amounts in thousands):
April 30, January 31, 2017
Ethanol and other finished goods $ 3,159 $ 5,262
Work in process 2,487 2,359
Grain and other raw materials 14,781 9,436
Total $ 20,427 $ 17,057 Property and Equipment Property and equipment is recorded at cost. Depreciation
is computed using the straight-line method. Estimated useful lives are 15 to 40 years for buildings and improvements, and 2 to
20 years for fixtures and equipment. In accordance with ASC 360-10 “ Impairment
or Disposal of Long-Lived Assets 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 of an asset group
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. The Company generally determines the fair value of the asset group
using a discounted cash flow model based on market participant assumptions (for income producing asset groups) or by obtaining
appraisals based on the market approach and comparable market transactions (for non-income producing asset groups). 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 consolidates the results of two majority owned
subsidiaries, One Earth and NuGen. The results of One Earth are included on a delayed basis of one month lag as One Earth has a
fiscal year end of December 31. NuGen has the same fiscal year as the parent, and therefore, there is no lag in reporting the results
of NuGen. 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 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 Condensed Statements of Operations and a new cost basis in the investment
is established. Comprehensive Income The Company has no components of other comprehensive
income, and therefore, comprehensive income equals net income. Accounting Changes and Recently Issued Accounting Standards In March 2016, the Financial Accounting Standards
Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, “ Improvements to Employee Share-Based
Payment Accounting In February 2016, the FASB issued ASU 2016-02
“ Leases The Company will be required to adopt the amended
guidance in ASC Topic 606 “ Revenue from Contracts with Customers In November 2015, the FASB issued ASU 2015-17
“ Balance Sheet Classification of Deferred Taxes |
