Alto Ingredients (ALTO) 10-K 26 Mar 21 2020 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 25, 2021	Jun. 30, 2020
Document Information Line Items
Entity Registrant Name	Alto Ingredients, Inc.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		73,167,785
Entity Public Float			$ 37,700,000
Amendment Flag	false
Entity Central Index Key	0000778164
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity File Number	000-21467
Entity Incorporation, State or Country Code	DE
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current Assets:
Cash and cash equivalents	$ 47,667	$ 18,997
Accounts receivable, net of allowance for doubtful accounts of $260 and $39, respectively	43,491	74,307
Inventories	41,767	60,600
Prepaid inventory	891	1,528
Derivative assets	17,149	2,438
Assets held-for-sale	58,295	69,764
Other current assets	4,786	4,430
Total current assets	214,046	232,064
Property and equipment, net	229,486	332,526
Other Assets:
Right of use operating lease assets, net	11,046	24,346
Notes receivable	14,337
Assets held-for-sale		16,500
Intangible asset	2,678	2,678
Other assets	5,225	4,381
Total other assets	33,286	47,905
Total Assets	476,818	612,495
Current Liabilities:
Accounts payable – trade	13,047	29,277
Accrued liabilities	11,101	22,331
Current portion – operating leases	2,180	3,457
Current portion – long-term debt, net	25,533	63,000
Derivative liabilities		1,860
Liabilities held-for-sale	19,542	34,413
Other current liabilities	15,524	6,060
Total current liabilities	86,927	160,398
Long-term debt, net of current portion	71,807	180,795
Operating leases, net of current portion	8,715	21,171
Other liabilities	13,134	23,086
Total Liabilities	180,583	385,450
Commitments and contingencies (Notes 1, 8, 9, 10 and 15)
Stockholders’ Equity:
Preferred stock, value
Common stock, value	72	56
Additional paid-in capital	1,036,638	942,307
Accumulated other comprehensive loss	(3,878)	(2,370)
Accumulated deficit	(736,598)	(720,214)
Total Alto Ingredients, Inc. stockholders’ equity	296,235	219,780
Noncontrolling interests		7,265
Total stockholders’ equity	296,235	227,045
Total Liabilities and Stockholders’ Equity	476,818	612,495
Series B Preferred Stock
Stockholders’ Equity:
Preferred stock, value	1	1
Non-Voting Common Stock
Stockholders’ Equity:
Common stock, value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounts receivable, net of allowance (in Dollars)	$ 260	$ 39
Preferred stock par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	300,000,000	300,000,000
Common stock, issued	72,486,962	55,508,314
Common stock, outstanding	72,486,962	55,508,314
Series A Preferred Stock
Preferred stock, shares authorized	1,684,375	1,684,375
Preferred stock, issued
Preferred stock, outstanding
Series B Preferred Stock
Preferred stock, shares authorized	1,580,790	1,580,790
Preferred stock, issued	926,942	926,942
Preferred stock, outstanding	926,942	926,942
Liquidation preference (in Dollars)	$ 19,663
Non-Voting Common Stock
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	3,553,000	3,553,000
Common stock, issued	896	896
Common stock, outstanding	896	896

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Net sales	$ 897,023	$ 1,424,881
Cost of goods sold	844,164	1,434,819
Gross profit (loss)	52,859	(9,938)
Selling, general and administrative expenses	(31,980)	(35,453)
Gain on litigation settlement	11,750
Gain on sale of assets	1,580
Asset impairments	(24,356)	(29,292)
Income (loss) from operations	9,853	(74,683)
Interest expense, net	(17,943)	(20,206)
Loss on debt extinguishment		(6,517)
Fair value adjustments	(9,959)
Other income, net	750	104
Loss before benefit for income taxes	(17,299)	(101,302)
Benefit for income taxes	17	20
Consolidated net loss	(17,282)	(101,282)
Net loss attributed to noncontrolling interests	2,166	12,333
Net loss attributed to Alto Ingredients, Inc.	(15,116)	(88,949)
Preferred stock dividends	(1,268)	(1,265)
Loss available to common stockholders	$ (16,384)	$ (90,214)
Loss per share, basic and diluted (in Dollars per share)	$ (0.28)	$ (1.90)
Weighted-average shares outstanding, basic and diluted (in Shares)	58,609	47,384

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Consolidated net loss	$ (17,282)	$ (101,282)
Other comprehensive income (expense) – net gain (loss) arising during the period on defined benefit pension plans	(1,508)	89
Total comprehensive loss	(18,790)	(101,193)
Comprehensive loss attributed to noncontrolling interests	2,166	12,333
Comprehensive loss attributed to Alto Ingredients, Inc.	$ (16,624)	$ (88,860)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity - USD ($) shares in Thousands, $ in Thousands	Preferred Stock	Common Stock and Non-Voting Common	Additional Paid-In Capital	Accumulated Deficit	Accum. Other Comprehensive Loss	Non-Controlling Interests	Total
Balances at Dec. 31, 2018	$ 1	$ 46	$ 932,179	$ (630,000)	$ (2,459)	$ 19,598	$ 319,365
Balances (in Shares) at Dec. 31, 2018	927	45,771
Stock-based compensation expense – restricted stock and options to employees and directors, net of cancellations and tax		$ 1	2,650				2,651
Stock-based compensation expense – restricted stock and options to employees and directors, net of cancellations and tax (in Shares)		1,069
Common stock issuances ATM		$ 3	3,667				3,670
Common stock issuances ATM (in Shares)		3,137
Common stock issuances senior notes		$ 6	3,811				3,817
Common stock issuances senior notes (in Shares)		5,531
Pension plan adjustment					89		89
Preferred stock dividends				(1,265)			(1,265)
Net loss				(88,949)		(12,333)	(101,282)
Balances at Dec. 31, 2019	$ 1	$ 56	942,307	(720,214)	(2,370)	7,265	227,045
Balances (in Shares) at Dec. 31, 2019	927	55,508
Stock-based compensation expense – restricted stock and options to employees and directors, net of cancellations and tax		$ 1	2,077				2,078
Stock-based compensation expense – restricted stock and options to employees and directors, net of cancellations and tax (in Shares)		1,137
Common stock issuances		$ 5	70,528				70,533
Common stock issuances (in Shares)		5,075
Warrant exercises		$ 9	16,431				16,440
Warrant exercises (in Shares)		9,346
Sale of interests in PAL						(5,099)	(5,099)
Common stock issuances ATM		$ 1	5,295				5,296
Common stock issuances ATM (in Shares)		1,421
Pension plan adjustment					(1,508)		(1,508)
Preferred stock dividends				(1,268)			(1,268)
Net loss				(15,116)		(2,166)	(17,282)
Balances at Dec. 31, 2020	$ 1	$ 72	$ 1,036,638	$ (736,598)	$ (3,878)		$ 296,235
Balances (in Shares) at Dec. 31, 2020	927	72,487

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating Activities:
Consolidated net loss	$ (17,282)	$ (101,282)
Adjustments to reconcile consolidated net loss to cash provided by (used in) operating activities:
Depreciation and amortization of intangibles	30,268	47,909
Asset impairments	24,356	29,292
Fair value adjustments	9,959
Gain on sale of assets	(1,580)
Loss on debt extinguishment		6,517
Inventory valuation	(257)
Gain on derivative instruments	(14,780)	(555)
Amortization of deferred financing costs	1,394	511
Amortization of debt discounts (premiums)	(230)	689
Noncash compensation	2,679	2,809
Bad debt expense	245	27
Interest expense added to senior notes	133	1,185
Changes in operating assets and liabilities:
Accounts receivable	30,571	(6,698)
Inventories	19,090	(2,780)
Prepaid expenses and other assets	965	10,197
Prepaid inventory	637	1,562
Operating leases	(4,751)	(10,161)
Assets held-for-sale	1,012
Liabilities held-for-sale	9,110
Accounts payable and accrued expenses	(19,763)	(2,585)
Net cash provided by (used in) operating activities	71,776	(23,363)
Investing Activities:
Proceeds from sale of interests in PAL	19,896
Proceeds from Magic Valley asset sale	10,000
Additions to property and equipment	(6,580)	(3,281)
Net cash provided by (used in) investing activities	23,316	(3,281)
Financing Activities:
Proceeds from issuances of common stock and warrants	75,829	3,670
Proceeds from warrant exercises	5,500
Proceeds from CARES Act loans	9,860
Net proceeds (payments) on Kinergy’s line of credit	(45,826)	21,282
Payments on plant borrowings	(71,536)	(8,000)
Payments on senior notes	(40,249)	(3,748)
Preferred stock dividend payments		(946)
Proceeds from CoGen contract amendment		8,036
Debt issuance costs		(1,280)
Net cash provided by (used in) financing activities	(66,422)	19,014
Net increase (decrease) in cash and cash equivalents	28,670	(7,630)
Cash and cash equivalents at beginning of period	18,997	26,627
Cash and cash equivalents at end of period	47,667	18,997
Supplemental Information:
Interest paid	17,469	18,763
Income tax refunds	641
Noncash financing and investing activities:
Initial right of use assets and liabilities recorded under ASC 842		43,753
Issuance of common stock for senior note amendment		3,817
Issuance of warrants for senior note amendment		977
Accrued preferred stock dividends	$ 1,268	$ 319

Organization and Significant Ac

Organization and Significant Accounting Policies.	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES.	1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Organization and Business On December 15, 2016, the Company and Aurora Cooperative Elevator Company, a Nebraska cooperative corporation (“ACEC”), closed a transaction under a contribution agreement under which the Company contributed its Aurora, Nebraska ethanol production facilities and ACEC contributed its Aurora grain elevator and related grain handling assets to Pacific Aurora, LLC (“Pacific Aurora”) in exchange for equity interests in Pacific Aurora. As a result, the Company owned 73.93% of Pacific Aurora and ACEC owned 26.07% of Pacific Aurora. As discussed further in Note 2, the Company sold its interest in Pacific Aurora on April 15, 2020. Therefore, from December 15, 2016 through April 15, 2020, the Company consolidated 100% of the results of Pacific Aurora and recorded ACEC’s 26.07% equity interest as noncontrolling interests in the accompanying financial statements. The Company is a leading producer and marketer of specialty alcohols and essential ingredients. The Company also produces and markets fuel-grade ethanol. The Company’s production facilities in Pekin, Illinois are located in the heart of the Corn Belt, benefit from low-cost and abundant feedstock and allow for access to many additional domestic markets. In addition, the Company’s ability to load unit trains and barges from these facilities allows for greater access to international markets. The Company’s four production facilities in California, Oregon and Idaho are located in close proximity to both feed and fuel-grade ethanol customers and thus enjoy unique advantages in efficiency, logistics and product pricing. The Company has a combined production capacity of 450 million gallons per year, markets, on an annualized basis, over 500 million gallons of alcohols, and produces, on an annualized basis, nearly 1.5 million tons of essential ingredients on a dry matter basis, such as dried yeast, corn gluten meal, corn gluten feed, and distillers grains and liquid feed used in commercial animal feed and pet foods. The Company focuses on four key markets: Health, Home & Beauty Food & Beverage Essential Ingredients Renewable Fuels As of December 31, 2020, the Company was operating at approximately 64% of its 450 million gallon annual production capacity. As market conditions change, the Company may increase, decrease or idle production at one or more operating facilities or resume operations at any idled facility. Basis of Presentation Liquidity As of December 31, 2020, the Company had $47.7 million in cash and $16.0 million available for borrowing under Kinergy’s operating line of credit. During 2020, the Company generated $71.8 million in cash from its operations. The Company also realized $19.9 million in net cash proceeds from the sale of its interest in Pacific Aurora and $10.0 million from its sale of certain real property and related assets at its Magic Valley production facility. In addition, the Company received net proceeds of approximately $75.8 million from issuances of common stock and warrants and $5.5 million from warrant exercises. These sources of cash enabled the Company to make principal payments totaling $157.6 million on its debt during 2020, resulting in the Company’s return to compliance with its lenders. Given the Company’s current liquidity and outlook for the rest of 2021, it believes it has sufficient liquidity to meet its anticipated working capital, debt service and other liquidity needs for the next twelve months from the date of this report. Segments Segment Reporting Cash and Cash Equivalents Accounts Receivable and Allowance for Doubtful Accounts The Company maintains an allowance for doubtful accounts for balances that appear to have specific collection issues. The collection process is based on the age of the invoice and requires attempted contacts with the customer at specified intervals. If, after a specified number of days, the Company has been unsuccessful in its collection efforts, a bad debt allowance is recorded for the balance in question. Delinquent accounts receivable are charged against the allowance for doubtful accounts once uncollectibility has been determined. The factors considered in reaching this determination are the apparent financial condition of the customer and the Company’s success in contacting and negotiating with the customer. If the financial condition of a Company customer deteriorates, resulting in an impairment of ability to make payments, additional allowances may be required. Of the accounts receivable balance, approximately $35,839,000 and $63,736,000 at December 31, 2020 and 2019, respectively, were used as collateral under Kinergy’s operating line of credit. The allowance for doubtful accounts was $260,000 and $39,000 as of December 31, 2020 and 2019, respectively. The Company recorded a bad debt expense of $245,000 and $27,000 for the years ended December 31, 2020 and 2019, respectively. The Company does not have any off-balance sheet credit exposure related to its customers. Concentration Risks The Company sells specialty alcohols to consumer product companies and fuel-grade ethanol to gasoline refining and distribution companies. The Company sold to customers representing 10% or more of the Company’s total net sales, as follows. Years Ended December 31, 2020 2019 Customer A 9 % 11 % Customer B 5 % 13 % The Company had accounts receivable due from these customers totaling $4,421,000 and $15,624,000, representing 10% and 21% of total accounts receivable, as of December 31, 2020 and 2019, respectively. The Company purchases corn, its largest cost component in producing alcohols, from its suppliers. The Company purchased corn from suppliers representing 10% or more of the Company’s total corn purchases, as follows: Years Ended December 31, 2020 2019 Supplier A 9 % 25 % Supplier B 16 % 16 % As of December 31, 2020, approximately 51% of the Company’s employees were covered by a collective bargaining agreement. Inventories December 31, 2020 2019 Finished goods $ 25,154 $ 38,194 Work in progress 4,333 7,426 Raw materials 7,074 7,890 Carbon and RIN credits 3,842 5,690 Other 1,364 1,400 Total $ 41,767 $ 60,600 Property and Equipment Buildings 40 years Facilities and plant equipment 10 – 25 years Other equipment, vehicles and furniture 5 – 10 years The cost of normal maintenance and repairs is charged to operations as incurred. Significant capital expenditures that increase the life of an asset are capitalized and depreciated over the estimated remaining useful life of the asset. The cost of property and equipment sold, or otherwise disposed of, and the related accumulated depreciation or amortization are removed from the accounts, and any resulting gains or losses are reflected in current operations. Intangible Asset Leases Derivative Instruments and Hedging Activities Revenue Recognition The Company recognizes revenue primarily from sales of alcohols and essential ingredients. The Company has seven production facilities from which it produces and sells alcohols to its customers through Kinergy. Kinergy enters into sales contracts with its customers under exclusive intercompany sales agreements with each of the Company’s seven production facilities. Kinergy also acts as a principal when it purchases third party fuel-grade ethanol which it resells to its customers. Finally, Kinergy has exclusive sales agreements with other third-party owned fuel-grade ethanol production facilities under which it sells their fuel-grade ethanol for a fee plus the costs to deliver the ethanol to Kinergy’s customers. These sales are referred to as third-party agent sales. Revenue from these third-party agent sales is recorded on a net basis, with Kinergy recognizing its predetermined fees and any associated delivery costs. The Company has seven production facilities from which it produces and sells essential ingredients to its customers through Alto Nutrients. Alto Nutrients enters into sales contracts with essential ingredient customers under exclusive intercompany sales agreements with each of the Company’s seven production facilities. The Company recognizes revenue from sales of alcohols and essential ingredients at the point in time when the customer obtains control of the products, which typically occurs upon delivery depending on the terms of the underlying contracts. In some instances, the Company enters into contracts with customers that contain multiple performance obligations to deliver volumes of alcohols or essential ingredients over a contractual period of less than 12 months. The Company allocates the transaction price to each performance obligation identified in the contract based on relative standalone selling prices and recognizes the related revenue as control of each individual product is transferred to the customer in satisfaction of the corresponding performance obligations. When the Company is the agent, the supplier controls the products before they are transferred to the customer because the supplier is primarily responsible for fulfilling the promise to provide the product, has inventory risk before the product has been transferred to a customer and has discretion in establishing the price for the product. When the Company is the principal, the Company controls the products before they are transferred to the customer because the Company is primarily responsible for fulfilling the promise to provide the products, has inventory risk before the product has been transferred to a customer and has discretion in establishing the price for the product. See Note 4 for the Company’s revenue by type of contracts. Shipping and Handling Costs Selling Costs Stock-Based Compensation Impairment of Long-Lived Assets Deferred Financing Costs Provision for Income Taxes The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining whether it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. An uncertain tax position is considered effectively settled on completion of an examination by a taxing authority if certain other conditions are satisfied. Should the Company incur interest and penalties relating to tax uncertainties, such amounts would be classified as a component of interest expense and other income (expense), net, respectively. Deferred tax assets and liabilities are classified as noncurrent in the Company’s consolidated balance sheets. The Company files a consolidated federal income tax return. This return includes all wholly-owned subsidiaries as well as the Company’s pro-rata share of taxable income from pass-through entities in which the Company owns less than 100%. State tax returns are filed on a consolidated, combined or separate basis depending on the applicable laws relating to the Company and its subsidiaries. Income (Loss) Per Share The following tables compute basic and diluted earnings per share (in thousands, except per share data): Year Ended December 31, 2020 Loss Shares Denominator Per-Share Amount Net loss attributed to Alto Ingredients, Inc. $ (15,116 ) Less: Preferred stock dividends (1,268 ) Basic and Diluted loss per share: Loss available to common stockholders $ (16,384 ) 58,609 $ (0.28 ) Year Ended December 31, 2019 Loss Shares Per-Share Net loss attributed to Alto Ingredients, Inc. $ (88,949 ) Less: Preferred stock dividends (1,265 ) Basic and Diluted loss per share: Loss available to common stockholders $ (90,214 ) 47,384 $ (1.90 ) There were an aggregate 2,463,000 and 635,000 potentially dilutive shares from convertible securities outstanding as of December 31, 2020 and 2019, respectively. These convertible securities were not considered in calculating diluted loss per common share for the years ended December 31, 2020 and 2019 as their effect would be anti-dilutive. Financial Instruments Employment-related Benefits Estimates and Assumptions Uncertainty Subsequent Events Reclassifications

Asset Sales and Held-For-Sale C

Asset Sales and Held-For-Sale Classification.	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
ASSET SALES AND HELD-FOR-SALE CLASSIFICATION.	2. ASSET SALES AND HELD-FOR-SALE CLASSIFICATION. Pacific Aurora On December 19, 2019, the Company entered into a term sheet covering the proposed sale of its 73.93% ownership interest in Pacific Aurora to ACEC for $52.8 million, and as a result, the Company determined that as of December 31, 2019, the long-lived assets of Pacific Aurora should be classified as held-for-sale. On April 15, 2020, the Company closed the sale of its ownership interest in Pacific Aurora and preliminarily received total consideration of $52.8 million, subject to working capital adjustments of approximately $35.3 million, resulting in cash proceeds of $19.9 million and the balance of $16.5 million in long-term ACEC promissory notes, resulting in a net loss on sale of approximately $1.4 million, recorded as gain (loss) on sale of assets in the Company’s consolidated statements of operations. Approximately $14.5 million of the cash proceeds were used to repay a portion of the Company’s term debt. In September 2020, the Company and ACEC agreed to certain post-closing adjustments to the purchase price, resulting in a decrease of $0.9 million, and a corresponding reduction in the aggregate principal amount owed under the long-term ACEC promissory notes. The Company received two promissory notes, as adjusted, in the amounts of $8.6 million and $7.0 million as part consideration for the sale, both maturing on April 15, 2025. The $8.6 million note accrues interest at an annual rate of 5.00%. Interest payments are due quarterly beginning July 1, 2020 and principal payments of $0.4 million are due quarterly beginning July 1, 2021. The $7.0 million note accrues interest at an annual rate of 4.50%. Interest payments are due quarterly beginning July 1, 2020 and principal payments of $0.4 million are due quarterly beginning January 3, 2022. In addition, upon the sale, the Company no longer had noncontrolling interests on its balance sheet and no longer records income (loss) of noncontrolling interests for future periods. For the years ended December 31, 2020 and 2019, Pacific Aurora contributed $39.6 million and $163.5 million in net sales, $8.4 million and $43.4 million in pre-tax loss, and $2.2 million and $12.3 million in net loss attributed to noncontrolling interests, respectively. Magic Valley On November 30, 2020, the Company sold 134 acres, the related rail loop and grain handling assets at its Magic Valley facility located in Burley, Idaho for $10.0 million in cash. The Company retained the fuel-grade ethanol production facility and terminal on the remaining 25 acres and has entered into certain agreements with the buyer for delivery of grain to the plant. Upon the sale, the Company recognized a gain on sale of $3.2 million in gain (loss) on sale of assets in the accompanying consolidated statements of operations. Stockton and Madera In October 2020, the Company’s Board of Directors approved a plan to sell the Company’s fuel-grade ethanol production facilities located in Madera and Stockton, California. As a result, the Company determined the related long-lived asset groups should be classified as held-for-sale at December 31, 2020. The analysis of these potential sales resulted in an aggregate asset impairment of $22.3 million in the Company’s other production segment. The Company classified the following assets and liabilities as held-for-sale as of December 31, 2020 (in thousands): Stockton Madera Property and equipment, net $ 19,535 $ 29,013 Right of use operating lease assets, net 9,747 — Assets held-for-sale $ 29,282 $ 29,013 Stockton Madera Operating lease obligations $ 10,435 $ — Assessment financing — 9,107 Liabilities held-for-sale $ 10,435 $ 9,107 For the year ended December 31, 2020, net sales attributed to the results of operations for Stockton and Madera were $21.9 million and $22.7 million, respectively. For the year ended December 31, 2019, net sales attributed to the results of operations for Stockton and Madera were $132.9 million and $82.7 million, respectively. For the year ended December 31, 2020, pre-tax loss attributed to the results of operations for Stockton and Madera was $6.5 million and $6.1 million, respectively. For the year ended December 31, 2019, pre-tax loss attributed to the results of operations for Stockton and Madera was $3.9 million and $2.7 million, respectively. In addition, asset impairments associated with Stockton and Madera recorded for the year ended December 31, 2020 were $17.9 million and $4.4 million, respectively.

Intercompany Agreements.

Intercompany Agreements.	12 Months Ended
	Dec. 31, 2020
Intercompany Agreements [Abstract]
INTERCOMPANY AGREEMENTS.	3. INTERCOMPANY AGREEMENTS. The Company, directly or through one of its subsidiaries, has entered into the following management and marketing agreements: Affiliate Management Agreement The AMAs have an initial term of one year and automatic successive one year renewal periods. Alto Ingredients may terminate the AMA, and any subsidiary may terminate the AMA, at any time by providing at least 90 days prior notice of such termination. Alto Ingredients recorded revenues of approximately $11,724,000 and $12,682,000 related to the AMAs in place for the years ended December 31, 2020 and 2019, respectively. These amounts have been eliminated upon consolidation. Ethanol Marketing Agreements Kinergy recorded revenues of approximately $4,275,000 and $7,900,800 related to the marketing agreements for the years ended December 31, 2020 and 2019, respectively. These amounts have been eliminated upon consolidation. Corn Procurement and Handling Agreements Under these agreements, Alto Nutrients receives a fee of $0.03 per bushel of corn delivered to each production facility as consideration for its procurement and handling services, payable monthly. Each corn procurement and handling agreement had an initial term of one year and successive one year renewal periods at the option of the individual facility. Alto Nutrients recorded revenues of approximately $2,595,000 and $4,288,000 related to the corn procurement and handling agreements for the years ended December 31, 2020 and 2019, respectively. These amounts have been eliminated upon consolidation. Through April 15, 2020, each Pacific Aurora production facility operated under a grain procurement agreement with ACEC. Under this agreement, ACEC received a fee of $0.03 per bushel of corn delivered to each facility as consideration for ACEC’s procurement and handling services, payable monthly. The grain procurement agreement had an initial term of one year and successive one year renewal periods at the option of the individual facility. Pacific Aurora recorded expenses of approximately $210,000 and $1,103,000 for the years ended December 31, 2020 and 2019, respectively, associated with these agreements. These amounts have not been eliminated upon consolidation as they were with a related but unconsolidated third-party. Essential Ingredients Marketing Agreements Alto Nutrients recorded revenues of approximately $2,778,000 and $6,029,000 related to the marketing agreements for the years ended December 31, 2020 and 2019, respectively. These amounts have been eliminated upon consolidation.

Segments.

Segments.	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
SEGMENTS.	4. SEGMENTS. The Company reports its financial and operating performance in three segments: (1) marketing and distribution, which includes marketing and merchant trading for Company-produced alcohols and essential ingredients, on an aggregated basis, and third-party fuel-grade ethanol (2) Pekin Campus production, which includes the production and sale of alcohols and essential ingredients produced at the Company’s Pekin, Illinois campus, and (3) Other production, which includes the production and sale of fuel-grade ethanol and essential ingredients produced at all of the Company’s other production facilities on an aggregated basis, none of which are individually significant to be considered a reportable segment. Income before provision for income taxes includes management fees charged by Alto Ingredients to the segments. The Pekin Campus production segment incurred $4,344,000 and $4,014,000 in management fees for the years ended December 31, 2020 and 2019, respectively. The marketing and distribution segment incurred $3,480,000 in management fees for each of the years ended December 31, 2020 and 2019, respectively. The Other production segment incurred $3,893,000 and $5,188,000 in management fees for the years ended December 31, 2020 and 2019, respectively. Corporate activities include selling, general and administrative expenses, consisting primarily of corporate employee compensation, professional fees and overhead costs not directly related to a specific operating segment. During the normal course of business, the segments do business with each other. The preponderance of this activity occurs when the Company’s marketing segment markets alcohol produced by the production segments for a marketing fee, as discussed in Note 3. These intersegment activities are considered arms’-length transactions. Consequently, although these transactions impact segment performance, they do not impact the Company’s consolidated results since all revenues and corresponding costs are eliminated in consolidation. Capital expenditures are substantially all incurred at the Company’s Pekin Campus production segment. The following tables set forth certain financial data for the Company’s operating segments (in thousands): Years Ended December 31, 2020 2019 Net Sales Marketing and distribution: Alcohol sales, gross $ 256,209 $ 355,101 Alcohol sales, net 1,529 1,831 Intersegment sales 9,648 18,219 Total marketing and distribution sales 267,386 375,151 Pekin Campus production, recorded as gross: Alcohol sales $ 330,432 $ 343,610 Essential ingredient sales 130,270 138,987 Intersegment sales 645 1,110 Total Pekin Campus sales 461,347 483,707 Other Production, recorded as gross: Alcohol sales $ 137,703 $ 455,343 Essential ingredient sales 40,880 130,009 Intersegment sales 1,309 509 Total Other production sales 179,892 585,861 Intersegment eliminations (11,602 ) (19,838 ) Net sales as reported $ 897,023 $ 1,424,881 Cost of goods sold: Marketing and distribution $ 253,465 $ 347,185 Pekin Campus production 389,125 481,262 Other production 206,412 612,040 Intersegment eliminations (4,838 ) (5,668 ) Cost of goods sold as reported $ 844,164 $ 1,434,819 Income (loss) before benefit for income taxes: Marketing and distribution $ 4,889 $ 12,533 Pekin Campus production 53,898 (21,441 ) Other production (54,677 ) (77,019 ) Corporate activities (21,409 ) (15,375 ) $ (17,299 ) $ (101,302 ) Depreciation: Pekin Campus production $ 17,450 $ 17,535 Other production 12,691 30,107 Corporate activities 127 267 $ 30,268 $ 47,909 Interest expense: Marketing and distribution $ 1,574 $ 3,053 Pekin Campus production 6,038 7,556 Other production 334 13 Corporate activities 9,997 9,584 $ 17,943 $ 20,206 The following table sets forth the Company’s total assets by operating segment (in thousands): December 31, 2020 2019 Total assets: Marketing and distribution $ 89,337 $ 129,664 Pekin Campus production 234,439 229,050 Other production 102,409 229,748 Corporate assets 50,633 24,033 $ 476,818 $ 612,495

Property and Equipment.

Property and Equipment.	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT.	5. PROPERTY AND EQUIPMENT. Property and equipment consisted of the following (in thousands): December 31, 2020 2019 Facilities and plant equipment $ 357,740 $ 495,513 Land 4,837 7,219 Other equipment, vehicles and furniture 7,858 11,229 Construction in progress 11,828 15,793 382,263 529,754 Accumulated depreciation (152,777 ) (197,228 ) $ 229,486 $ 332,526 Depreciation expense was $30,268,000 and $40,931,000 for the years ended December 31, 2020 and 2019, respectively. For the years ended December 31, 2020 and 2019, the Company capitalized interest of $224,000 and $563,000, respectively, related to its capital investment activities.

Intangible Asset.

Intangible Asset.	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSET.	6. INTANGIBLE ASSET. The Company recorded a tradename valued at $2,678,000 in 2006 as part of its acquisition of Kinergy. The Company determined that the Kinergy tradename has an indefinite life and, therefore, rather than being amortized, will be tested annually for impairment. The Company did not record any impairment of the Kinergy tradename for the years ended December 31, 2020 and 2019.

Derivatives.

Derivatives.	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES.	7. DERIVATIVES. The business and activities of the Company expose it to a variety of market risks, including risks related to changes in commodity prices. The Company monitors and manages these financial exposures as an integral part of its risk management program. This program recognizes the unpredictability of financial markets and seeks to reduce the potentially adverse effects that market volatility could have on operating results. Commodity Risk – Cash Flow Hedges Commodity Risk – Non-Designated Hedges Non Designated Derivative Instruments As of December 31, 2020 Assets Liabilities Type of Instrument Balance Sheet Location Fair Balance Sheet Location Fair Cash collateral balance Other current assets $ 520 Commodity contracts Derivative assets $ 17,149 Derivative liabilities $ — As of December 31, 2019 Assets Liabilities Type of Instrument Balance Sheet Location Fair Balance Sheet Location Fair Cash collateral balance Other current assets $ 615 Commodity contracts Derivative assets $ 2,438 Derivative liabilities $ 1,860 The above amounts represent the gross balances of the contracts, however, the Company does have a right of offset with each of its derivative brokers. The classification and amounts of the Company’s recognized gains (losses) for its derivatives not designated as hedging instruments are as follows (in thousands): Realized Gains (Losses) For the Years Ended December 31, Type of Instrument Statements of Operations Location 2020 2019 Commodity contracts Cost of goods sold $ 2,102 $ (4,568 ) $ 2,102 $ (4,568 ) Unrealized Gains For the Years Ended December 31, Type of Instrument Statements of Operations Location 2020 2019 Commodity contracts Cost of goods sold $ 12,678 $ 5,123 $ 12,679 $ 5,123

Debt.

Debt.	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
DEBT.	8. DEBT. Long-term borrowings are summarized as follows (in thousands): December 31, 2020 2019 Kinergy line of credit $ 32,512 $ 78,338 Pekin term loan — 39,500 Pekin revolving loan 20,580 32,000 ICP term loan — 12,000 ICP revolving loan 9,384 18,000 CARES Act loans 9,860 — Parent notes payable 25,533 65,649 97,869 245,487 Less unamortized debt premium 230 461 Less unamortized debt financing costs (759 ) (2,153 ) Less short-term portion (25,533 ) (63,000 ) Long-term debt $ 71,807 $ 180,795 Kinergy Line of Credit If the monthly excess borrowing availability of Kinergy and Alto Nutrients falls below certain thresholds, they are collectively required to maintain a fixed-charge coverage ratio (calculated as a twelve-month rolling earnings before interest, taxes, depreciation and amortization divided by the sum of interest expense, capital expenditures, principal payments of indebtedness, indebtedness from capital leases and taxes paid during such twelve-month rolling period) of at least 2.0 and are prohibited from incurring certain additional indebtedness (other than specific intercompany indebtedness). The obligations of Kinergy and Alto Nutrients under the credit facility are secured by a first-priority security interest in all of their assets in favor of the lender. Alto Ingredients has guaranteed all of Kinergy’s obligations under the line of credit. As of December 31, 2020, Kinergy had $16.0 million in unused borrowing availability under the credit facility. Pekin Credit Facilities st st The Pekin Credit Facility and related agreements contain a variety of representations, warranties, covenants and events of default. Following a series of amendments and waivers among Alto Pekin, its lenders and their agent, certain terms of the agreements are as follows: ● Interest accrues under the Pekin Credit Facility at an annual rate equal to the 30-day LIBOR plus 5.00%. ● Alto Pekin is required to pay a monthly fee on any unused portion of the Pekin Revolving Loan at a rate of 0.75% per annum. ● Alto Pekin and ICP are collectively required to maintain working capital of not less than 50% of the combined outstanding revolving lines of credit, which was $30.0 million at December 31, 2020; and an annual debt service coverage ratio of not less than 1.25 to 1.00, in addition to various other affirmative and negative covenants. Alto Pekin and ICP collectively agreed to pay Alto Pekin’s and ICP’s lenders an aggregate of $40.0 million on or before September 30, 2020 (the “September Paydown Amount”) to reduce the outstanding balances of Alto Pekin’s and ICP’s respective term loans, to be allocated between them. Alto Pekin, ICP and their lenders contemplated funding the September Paydown Amount through asset sales, proceeds of any award, judgment or settlement of litigation, or, at our election, from funds contributed by Alto Ingredients to Alto Pekin or ICP. In March 2020, the Company granted to Alto Pekin’s lender a security interest in all of its equity interests in Alto Op Co. The Company and certain subsidiaries also entered into intercreditor agreements with the Alto Pekin’s and ICP’s lenders, and the agent for the Company’s senior secured noteholders, to address issues of priority and the allocation of proceeds from asset sales. On December 18, 2020, Alto Pekin and its lender further amended the Pekin Credit Facility to waive certain covenant defaults, including the covenant requiring Alto Pekin and ICP to pay the September Paydown Amount from an approved source of funds on or before September 30, 2020. The effect of this amendment was, in part, to deem the September Paydown Amount to have been timely paid. The parties also agreed to amend the Pekin Credit Facility to provide for a payment to Alto Pekin’s and ICP’s lenders of an aggregate of $24.9 million (the “December Paydown Amount”), on or prior to December 21, 2020, with $19.9 million allocated to Alto Pekin’s lenders and $5.0 million allocated to ICP’s lenders. On December 18, 2020, Alto Pekin and ICP paid the December Paydown Amount in full. Following receipt of the December Paydown Amount, any additional proceeds arising from the sale of any of the Company’s midwestern production facility assets will be allocated 33/34/33% among Alto Pekin’s and ICP’s lenders, collectively, the Company’s senior secured noteholders, and the Company, respectively; and any additional proceeds arising from the sale of any of the Company’s western production facility assets will be allocated first to the senior secured noteholders up to $20.0 million and then allocated 33/34/33% among Alto Pekin’s and ICP’s lenders, collectively, the Company’s senior secured noteholders, and the Company, respectively. As of the filing of this report, the Company believes it is in compliance with the terms and conditions of the Pekin Credit Facility. ICP Credit Facilities The ICP Credit Facility and related agreements contain a variety of representations, warranties, covenants and events of default. Following a series of amendments and waivers among ICP, its lenders and their agent, certain terms of the agreements are as follows: ● Interest accrues under the ICP Credit Facility at an annual rate equal to the 30-day LIBOR plus 3.75%. ● ICP is required to pay an annual nonrefundable commitment fee, calculated as 0.75% multiplied by the average daily positive difference between (i) the ICP Revolving Loan commitment (which may be reduced by ICP from time to time in increments of $0.5 million), minus (ii) the aggregate principal amounts outstanding under the ICP Revolving Loan. ● ICP and Alto Pekin are collectively required to maintain working capital of not less than 50% of the combined outstanding revolving lines of credit, which was $30.0 million at December 31, 2020; and an annual debt service coverage ratio of not less than 1.50 to 1.00, in addition to various other affirmative and negative covenants. ICP and Alto Pekin collectively agreed to pay ICP’s and Alto Pekin’s lenders an aggregate of $40.0 million on or before September 30, 2020, the same amount referred to above as the September Paydown Amount, to reduce the outstanding balances of ICP’s and Alto Pekin’s respective term loans, to be allocated between them. ICP, Alto Pekin, and their lenders contemplated funding the September Paydown Amount through asset sales, proceeds of any award, judgment or settlement of litigation, or, at our election, from funds contributed by the Company to ICP or Alto Pekin. In March 2020, the Company granted to Alto Pekin’s lender a security interest in all of its equity interests in Alto Op Co. The Company and certain subsidiaries also entered into intercreditor agreements with the ICP’s and Alto Pekin’s lenders, and the agent for the Company’s senior secured noteholders, to address issues of priority and the allocation of proceeds from asset sales. On December 18, 2020, ICP and its lender further amended the ICP Credit Facility to waive certain covenant defaults, including the covenant requiring ICP and Alto Pekin to pay the September Paydown Amount from an approved source of funds on or before September 30, 2020. The effect of this amendment was, in part, to deem the September Paydown Amount to have been timely paid. The parties also agreed to amend the ICP Credit Facility to provide for a payment to ICP’s and Alto Pekin’s lenders of an aggregate of $24.9 million, the same amount referred to above as the December Paydown Amount, on or prior to December 21, 2020, with $5.0 million allocated to ICP’s lenders and $19.9 million allocated to Alto Pekin’s lenders. On December 18, 2020, ICP and Alto Pekin paid the December Paydown Amount in full. Following receipt of the December Paydown Amount, any additional proceeds arising from the sale of any of the Company’s midwestern production facility assets will be allocated 33/34/33% among Alto Pekin’s and ICP’s lenders, collectively, the Company’s senior secured noteholders, and the Company, respectively; and any additional proceeds arising from the sale of any of the Company’s western production facility assets will be allocated first to the senior secured noteholders up to $20.0 million and then allocated 33/34/33% among Alto Pekin’s and ICP’s lenders, collectively, the Company’s senior secured noteholders, and the Company, respectively. As of the filing of this report, the Company believes it is in compliance with the terms and conditions of the ICP Credit Facility. Alto Ingredients, Inc. Senior Secured Notes The Notes and related agreements contain a variety of representations, warranties, covenants and events of default. Following a series of amendments and waivers with the senior secured note holders and their agent, certain terms of the agreements are as follows: ● The Notes mature on December 15, 2021. ● Payments due under the Notes rank senior to all other indebtedness of Alto Ingredients, Inc. other than permitted senior indebtedness. ● Interest on the Notes accrues at a rate of 15% per annum. ● Any voluntary prepayments must made at 102% of the principal amount prepaid. The Notes also contain a variety of limitations, including a prohibition on parent company indebtedness; restrictions on redemption, repurchase or payment of any dividend or distribution in respect of our or our subsidiaries’ equity interests; restrictions on asset sales and other dispositions; and restrictions on our or our subsidiaries’ ability to issue equity for purposes other than to pay down a portion of the outstanding balance of the Notes. In March 2020, ICP granted to the senior secured noteholders a security interest in certain of its personal property. In addition, Alto Central granted to the senior secured noteholders a security interest in certain of its personal property. Alto Central also pledged its equity interests in Alto Pekin and ICP in favor of the senior secured noteholders as additional collateral securing our obligations to the noteholders. Alto Op. Co also granted to the senior secured noteholders a security interest in certain of its personal property. The Company and certain subsidiaries also entered into intercreditor agreements with the ICP’s and Alto Pekin’s lenders, and the agent for the Company’s senior secured noteholders, to address issues of priority and the allocation of proceeds from asset sales. In November 2020, the Company repaid $35.3 million in principal under the Notes using a portion of the net proceeds of its then-recent offerings of common stock and warrants and the sale of certain real property assets at our Magic Valley production facility. As of the filing of this report, the Company believes it is in compliance with the terms and conditions of the Notes. CARES Act Loans Maturities of Long-term Debt December 31: 2021 $ 25,533 2022 72,336 $ 97,869

Leases.

Leases.	12 Months Ended
	Dec. 31, 2020
ASU 2016-02 Transition [Abstract]
LEASES.	9. LEASES. The Company leases railcar equipment, office equipment and land for certain of its facilities. Operating lease right of use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses its estimated incremental borrowing rate, unless an implicit rate is readily determinable, as the discount rate for each lease in determining the present value of lease payments. For the years ended December 31, 2020 and 2019, the Company’s weighted average discount rate was 6.00%. Operating lease expense is recognized on a straight-line basis over the lease term. Upon the adoption of ASC 842, the Company elected the following practical expedients allowable under the guidance: not to reassess whether any expired or existing contracts are or contain leases; not to reassess the lease classification for any expired or existing leases; not to reassess initial direct costs for any existing leases; not to separately identify lease and non-lease components; and not to evaluate historical land easements. Additionally, the Company elected the short-term lease exemption policy, applying the requirements of ASC 842 to only long-term (greater than 1 year) leases. The Company determines if an arrangement is a lease or contains a lease at inception. The Company’s leases have remaining lease terms of approximately 1 year to 55 years, which may include options to extend the lease when it is reasonably certain the Company will exercise those options. For the year ended December 31, 2020, the weighted average remaining lease terms of equipment and land-related leases were 1.10 years and 4.73 years, respectively. The Company does not have lease arrangements with residual value guarantees, sale leaseback terms or material restrictive covenants. The Company does not have any material finance lease obligations nor sublease agreements. The following table summarizes the remaining maturities of the Company’s operating lease liabilities, assuming all land lease extensions are taken, as of December 31, 2020 (in thousands): Year Ended: Equipment Land Related 2021 $ 2,263 $ 547 2022 2,144 559 2023 1,504 461 2024 858 436 2025 578 436 2026-76 315 6,150 Less Interest (1,171 ) (4,185 ) $ 6,491 $ 4,404 For the years ended December 31, 2020 and 2019, the Company recorded operating lease costs of $5,461,000 and $9,948,000, respectively, in cost of goods sold and $482,000 and $472,000, respectively, in selling, general and administrative expenses, in the Company’s statements of operations.

Pension Plans.

Pension Plans.	12 Months Ended
	Dec. 31, 2020
Disclosure Text Block Supplement [Abstract]
PENSION PLANS.	10. PENSION PLANS. Retirement Plan st Information related to the Retirement Plan as of and for the years ended December 31, 2020 and 2019 is presented below (dollars in thousands): 2020 2019 Changes in plan assets: Fair value of plan assets, beginning $ 15,654 $ 13,257 Actual gains 1,969 2,692 Benefits paid (721 ) (698 ) Company contributions 686 403 Participant contributions — — Fair value of plan assets, ending $ 17,588 $ 15,654 Less: projected accumulated benefit obligation $ 24,629 $ 21,643 Funded status, (underfunded)/overfunded $ (7,041 ) $ (5,989 ) Amounts recognized in the consolidated balance sheets: Other liabilities $ (7,041 ) $ (5,989 ) Accumulated other comprehensive loss $ 3,199 $ 1,654 Components of net periodic benefit costs are as follows: Service cost $ 405 $ 374 Interest cost 690 760 Expected return on plan assets (903 ) (760 ) Net periodic benefit cost $ 192 $ 374 Loss recognized in other comprehensive expense $ 1,545 $ 585 Assumptions used in computation of benefit obligations: Discount rate 2.50 % 3.25 % Expected long-term return on plan assets 6.25 % 6.25 % Rate of compensation increase — — The Company expects to make contributions in the year ending December 31, 2021 of approximately $0.8 million. Net periodic benefit cost for 2021 is estimated at approximately $0.2 million. The following table summarizes the expected benefit payments for the Company’s Retirement Plan for each of the next five fiscal years and in the aggregate for the five fiscal years thereafter (in thousands): December 31: 2021 $ 830 2022 860 2023 900 2024 930 2025 990 2026-30 5,510 $ 10,020 See Note 15 for discussion of the Retirement Plan’s fair value disclosures. Historical and future expected returns of multiple asset classes were analyzed to develop a risk-free real rate of return and risk premiums for each asset class. The overall rate for each asset class was developed by combining a long-term inflation component, the risk-free real rate of return, and the associated risk premium. A weighted average rate was developed based on those overall rates and the target asset allocation of the Retirement Plan. The Company’s pension committee is responsible for overseeing the investment of pension plan assets. The pension committee is responsible for determining and monitoring the appropriate asset allocations and for selecting or replacing investment managers, trustees, and custodians. The Retirement Plan’s current investment target allocations are 50% equities and 50% debt. The pension committee reviews the actual asset allocation in light of these targets periodically and rebalances investments as necessary. The pension committee also evaluates the performance of investment managers as compared to the performance of specified benchmarks and peers and monitors the investment managers to ensure adherence to their stated investment style and to the Retirement Plan’s investment guidelines. Postretirement Plan Information related to the Postretirement Plan as of December 31, 2020 and 2019 is presented below (dollars in thousands): December 31, 2020 2019 Amounts at the end of the year: Accumulated/projected benefit obligation $ 5,296 $ 5,274 Fair value of plan assets — — Funded status, (underfunded)/overfunded $ (5,296 ) $ (5,274 ) Amounts recognized in the consolidated balance sheets: Accrued liabilities $ (300 ) $ (280 ) Other liabilities $ (4,996 ) $ (4,994 ) Accumulated other comprehensive loss $ 679 $ 716 Information related to the Postretirement Plan for the years ended December 31, 2020 and 2019 is presented below (dollars in thousands): Years Ended December 31, 2020 2019 Amounts recognized in the plan for the year: $ 174 $ 171 Participant contributions $ 26 $ 24 Benefits paid $ (200 ) $ (195 ) Components of net periodic benefit costs are as follows: Service cost $ 54 $ 67 Interest cost 151 219 Amortization of prior service costs 30 122 Net periodic benefit cost $ 235 $ 408 Gain recognized in other comprehensive income $ (37 ) $ (674 ) Discount rate used in computation of benefit obligations 2.05 % 2.95 % The Company does not expect to recognize any amortization of net actuarial loss during the year ended December 31, 2021. The following table summarizes the expected benefit payments for the Company’s Postretirement Plan for each of the next five fiscal years and in the aggregate for the five fiscal years thereafter (in thousands): December 31: 2021 $ 300 2022 270 2023 290 2024 330 2025 330 2026-2030 2,040 $ 3,560 For purposes of determining the cost and obligation for pre-Medicare postretirement medical benefits, a 7.00% annual rate of increase in the per capita cost of covered benefits (i.e., health care trend rate) was assumed for the Postretirement Plan in 2022, adjusted to a rate of 4.50% in 2031. Assumed health care cost trend rates have a significant effect on the amounts reported for health care plans.

Income Taxes.

Income Taxes.	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES.	11. INCOME TAXES. The Company recorded a provision (benefit) for income taxes as follows (in thousands): Years Ended December 31, 2020 2019 Current provision (benefit) $ — $ (22 ) Deferred provision (benefit) (17 ) 2 Total $ (17 ) $ (20 ) A reconciliation of the differences between the United States statutory federal income tax rate and the effective tax rate as provided in the consolidated statements of operations is as follows: Years Ended December 31, 2020 2019 Statutory rate 21.0 % 21.0 % State income taxes, net of federal benefit 5.7 5.7 Change in valuation allowance (9.4 ) (22.4 ) Fair value adjustments (12.7 ) — Noncontrolling interest (3.4 ) (3.3 ) Non-deductible items (0.4 ) (0.1 ) Other (0.8 ) (1.0 ) Effective rate (0.0 )% (0.1 )% Deferred income taxes are provided using the asset and liability method to reflect temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities using presently enacted tax rates and laws. The components of deferred income taxes included in the consolidated balance sheets were as follows (in thousands): December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 61,208 $ 61,775 Capital loss 29,684 — Disallowed interest 6,255 8,242 R&D, Energy and AMT credits 3,864 3,864 Pension liability 3,235 2,979 Railcar contracts 302 379 Stock-based compensation 441 551 Allowance for doubtful accounts and other assets 461 578 Property and equipment — 3,325 Other 1,963 3,458 Total deferred tax assets 107,413 85,151 Deferred tax liabilities: Property and equipment (16,243 ) — Intangibles (749 ) (749 ) Derivatives (4,497 ) (153 ) Other (472 ) (437 ) Total deferred tax liabilities (21,961 ) (1,339 ) Valuation allowance (85,688 ) (84,065 ) Net deferred tax liabilities, included in other liabilities $ (236 ) $ (253 ) A portion of the Company’s net operating loss carryforwards are subject to provisions of the tax law that limit the use of losses incurred by a corporation prior to the date certain ownership changes occur. These limitations also apply to certain depreciation deductions associated with assets on hand at the time of the ownership change and otherwise allowable during the five-year period following the ownership change. As the five-year limitation period lapsed in 2019, these disallowed deductions are reflected in property and equipment in the schedule above but continue to be subject to the annual limitation that applies to the pre-change net operating losses. Due to the limitation on the use of net operating losses and depreciation deductions, a significant portion of these carryforwards will expire regardless of whether the Company generates future taxable income. After reducing these net operating loss carryforwards for the amount which will expire due to this limitation, the Company had remaining federal net operating loss carryforwards of approximately $227,817,000 and state net operating loss carryforwards of approximately $211,680,000 at December 31, 2020. These net operating loss carryforwards expire as follows (in thousands): Tax Years Federal State 2021–2025 $ 4,103 $ — 2026–2030 9,678 56,174 2031–2035 106,886 57,567 2036 and after* 107,150 97,940 Total NOLs $ 227,817 $ 211,681 * Includes indefinite life federal net operating losses of $77.5 million generated after 2017. Certain of these net operating losses are not immediately available, but become available to be utilized in each of the years ended December 31, as follows (in thousands): Year Federal State 2021 $ 152,026 $ 135,458 2022 6,308 5,318 2023 6,308 5,318 2024 6,308 5,135 2025 6,308 5,089 Beyond 2025 50,559 55,363 Total $ 227,817 $ 211,681 To the extent amounts are not utilized in any year, they may be carried forward to the next year until expiration. These amounts may change if there are future additional limitations on their utilization. Federal capital loss of $113,928,000 may be carried forward for 5 years and will expire in 2025. State capital loss of $110,279,000 may be carried forward for 5 years for most of the states in which the Company files returns and will expire in 2025. In assessing whether the deferred tax assets are realizable, a more likely than not standard is applied. If it is determined that it is more likely than not that deferred tax assets will not be realized, a valuation allowance must be established against the deferred tax assets. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which the associated temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. A valuation allowance was established in the amount of $85,688,000 and $84,065,000 as of December 31, 2020 and 2019, respectively, based on the Company’s assessment of the future realizability of certain deferred tax assets. The valuation allowance on deferred tax assets is related to future deductible temporary differences and net operating loss carryforwards for which the Company has concluded it is more likely than not that these items will not be realized in the ordinary course of operations. For the year ended December 31, 2020, the Company recorded an increase in valuation allowance of $1,623,000. This was primarily the offsetting impact of an increase in deferred tax assets associated with the capital loss carryforward offset by changes in depreciation and other adjustments associated with property plant and equipment, and mark-to-market adjustment related to derivatives in 2020. For the year ended December 31, 2019, the Company recorded an increase in the valuation allowance of $43,477,000. Of this increase, $22,641,000 was primarily the offsetting impact of an increase in deferred tax assets associated with additional net operating losses in 2019. The remaining increase of $20,836,000 relates to a deferred asset related to previously disallowed depreciation discussed above. The Company is subject to income tax in the United States federal jurisdiction and various state jurisdictions and has identified its federal tax return and tax returns in state jurisdictions below as “major” tax filings. These jurisdictions, along with the years still open to audit under the applicable statutes of limitation, are as follows: Jurisdiction Tax Years Federal 2017 – 2019 Alabama 2017 – 2019 Arizona 2016 – 2019 Arkansas 2017 – 2019 California 2016 – 2019 Colorado 2015 – 2019 Connecticut 2017 – 2019 Georgia 2017 – 2019 Idaho 2017 – 2019 Illinois 2017 – 2019 Indiana 2017 – 2019 Iowa 2017 – 2019 Kansas 2017 – 2019 Louisiana 2017 – 2019 Michigan 2017 – 2019 Minnesota 2017 – 2019 Mississippi 2017 – 2019 Missouri 2017 – 2019 Nebraska 2017 – 2019 New Mexico 2017 – 2019 Oklahoma 2017 – 2019 Oregon 2017 – 2019 Pennsylvania 2017 – 2019 Rhode Island 2017 – 2019 South Carolina 2017 – 2019 Tennessee 2017 – 2019 Texas 2016 – 2019 However, because the Company had net operating losses and credits carried forward in several of the jurisdictions, including the United States federal and California jurisdictions, certain items attributable to closed tax years are still subject to adjustment by applicable taxing authorities through an adjustment to tax attributes carried forward to open years.

Preferred Stock.

Preferred Stock.	12 Months Ended
	Dec. 31, 2020
Preferred Stock [Abstract]
PREFERRED STOCK.	12. PREFERRED STOCK. The Company has 6,734,835 undesignated shares of authorized and unissued preferred stock, which may be designated and issued in the future on the authority of the Company’s Board of Directors. As of December 31, 2020, the Company had the following designated classes of preferred stock: Series A Preferred Stock Upon any issuance, the Series A Preferred Stock would rank senior in liquidation and dividend preferences to the Company’s common stock. Holders of Series A Preferred Stock would be entitled to quarterly cumulative dividends payable in arrears in cash in an amount equal to 5% per annum of the purchase price per share of the Series A Preferred Stock. The holders of the Series A Preferred Stock would have conversion rights initially equivalent to two shares of common stock for each share of Series A Preferred Stock, subject to customary antidilution adjustments. Certain specified issuances will not result in antidilution adjustments. The shares of Series A Preferred Stock would also be subject to forced conversion upon the occurrence of a transaction that would result in an internal rate of return to the holders of the Series A Preferred Stock of 25% or more. Accrued but unpaid dividends on the Series A Preferred Stock are to be paid in cash upon any conversion of the Series A Preferred Stock. The holders of Series A Preferred Stock would have a liquidation preference over the holders of the Company’s common stock equivalent to the purchase price per share of the Series A Preferred Stock plus any accrued and unpaid dividends on the Series A Preferred Stock. A liquidation would be deemed to occur upon the happening of customary events, including transfer of all or substantially all of the Company’s capital stock or assets or a merger, consolidation, share exchange, reorganization or other transaction or series of related transactions, unless holders of 66 2/3% of the Series A Preferred Stock vote affirmatively in favor of or otherwise consent to such transaction. Series B Preferred Stock The Series B Preferred Stock ranks senior in liquidation and dividend preferences to the Company’s common stock. Holders of Series B Preferred Stock are entitled to quarterly cumulative dividends payable in arrears in cash in an amount equal to 7.00% per annum of the purchase price per share of the Series B Preferred Stock; however, subject to the provisions of the Letter Agreement described below, such dividends may, at the option of the Company, be paid in additional shares of Series B Preferred Stock based initially on the liquidation value of the Series B Preferred Stock. In addition to the quarterly cumulative dividends, holders of the Series B Preferred Stock are entitled to participate in any common stock dividends declared by the Company to its common stockholders. The holders of Series B Preferred Stock have a liquidation preference over the holders of the Company’s common stock initially equivalent to $19.50 per share of the Series B Preferred Stock plus any accrued and unpaid dividends on the Series B Preferred Stock. A liquidation will be deemed to occur upon the happening of customary events, including the transfer of all or substantially all of the capital stock or assets of the Company or a merger, consolidation, share exchange, reorganization or other transaction or series of related transaction, unless holders of 66 2/3% of the Series B Preferred Stock vote affirmatively in favor of or otherwise consent that such transaction shall not be treated as a liquidation. The Company believes that such liquidation events are within its control and therefore has classified the Series B Preferred Stock in stockholders’ equity . As of December 31, 2020, the Series B Preferred Stock was convertible into 964,230 shares of the Company’s common stock. The conversion ratio is subject to customary antidilution adjustments. In addition, antidilution adjustments are to occur in the event that the Company issues equity securities, including derivative securities convertible into equity securities (on an as-converted or as-exercised basis), at a price less than the conversion price then in effect. The shares of Series B Preferred Stock are also subject to forced conversion upon the occurrence of a transaction that would result in an internal rate of return to the holders of the Series B Preferred Stock of 25% or more. The forced conversion is to be based upon the conversion ratio as last adjusted. Accrued but unpaid dividends on the Series B Preferred Stock are to be paid in cash upon any conversion of the Series B Preferred Stock. The holders of Series B Preferred Stock vote together as a single class with the holders of the Company’s common stock on all actions to be taken by the Company’s stockholders. Each share of Series B Preferred Stock entitles the holder to approximately 0.03 votes per share on all matters to be voted on by the stockholders of the Company. Notwithstanding the foregoing, the holders of Series B Preferred Stock are afforded numerous customary protective provisions with respect to certain actions that may only be approved by holders of a majority of the shares of Series B Preferred Stock. In 2008, the Company entered into Letter Agreements with Lyles United LLC (“Lyles United”) and other purchasers under which the Company expressly waived its rights under the Certificate of Designations relating to the Series B Preferred Stock to make dividend payments in additional shares of Series B Preferred Stock in lieu of cash dividend payments without the prior written consent of Lyles United and the other purchasers. On or about December 19, 2019, the Company and the holders of its Series B Preferred Stock entered into letter agreements under which the holders agreed that until the earlier of (i) the Company’s repayment of its obligations in respect of its senior secured notes and thereafter until the next scheduled quarterly installment of Series B Preferred Stock dividends, or (ii) the occurrence of a specified event of default under the letter agreement, or (iii) two years from the date of the letter agreement (collectively, the “Waiver Period”), the holders waive any rights and remedies against the Company with respect to any unpaid dividends. Cumulative dividends on the Series B Preferred Stock will continue to accrue during the Waiver Period and remain owing to the holders of the Series B Preferred Stock. Registration Rights Agreement The Company accrued and paid in cash preferred stock dividends of $946,000 for the year ended December 31, 2019. The Company accrued but did not pay in cash preferred stock dividends of $1,268,000 and $319,000 for the years ended December 31, 2020 and 2019, respectively.

Common Stock and Warrants.

Common Stock and Warrants.	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
COMMON STOCK AND WARRANTS.	13. COMMON STOCK AND WARRANTS. Warrants issued to Senior Noteholders Warrants issued in Equity Offering In addition, in a concurrent private placement, the Company also issued to the investor, for a nominal price, warrants to purchase an additional 8,900,493 shares of common stock at an exercise price of $9.757 per share. The warrants became exercisable after the six-month anniversary of the offering and will expire on the 18-month anniversary of the offering. The Company had determined that when initially issued, these warrants did not meet the conditions for classification in stockholders’ equity, however, in November 2020, the Company amended these warrants which then met the conditions of classification in stockholders’ equity and as such, the Company recorded them initially as a liability at fair value and upon their amendment, reclassified their then fair value to equity. See Note 16 for the Company’s fair value assumptions. The aggregate gross proceeds from the offerings of common stock, pre-funded warrants and warrants was approximately $75.0 million. The net offering proceeds were approximately $70.5 million after deducting underwriting discounts and commissions and other estimated offering expenses. The following table summarizes warrant activity for the years ended December 31, 2020 and 2019 (number of shares in thousands): Number of Price per Weighted Balance at December 31, 2018 — $ — $ — Warrants issued 5,500 $ 1.00 $ 1.00 Balance at December 31, 2019 5,500 $ 1.00 $ 1.00 Warrants exercised (5,500 ) $ 1.00 $ 1.00 Pre-funded warrants issued 3,825 $ 0.00 $ 0.00 Pre-funded warrants exercised (3,825 ) $ 0.00 $ 0.00 Series A warrants issued 8,900 $ 9.76 $ 9.76 Balance at December 31, 2020 8,900 $ 9.76 $ 9.76 Nonvoting Common Stock At-the-Market Program

Stock-based compensation.

Stock-based compensation.	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION.	14. STOCK-BASED COMPENSATION. The Company has two equity incentive compensation plans: a 2006 Stock Incentive Plan and a 2016 Stock Incentive Plan. 2006 Stock Incentive Plan 2016 Stock Incentive Plan Stock Options Years Ended December 31, 2020 2019 Number Weighted Number Weighted Outstanding at beginning of year 229 $ 4.15 229 $ 4.15 Options exercised (22 ) 3.74 — — Outstanding at end of year 207 $ 4.16 229 $ 4.15 Options exercisable at end of year 207 $ 4.16 229 $ 4.15 Stock options outstanding as of December 31, 2020 were as follows (number of shares in thousands): Options Outstanding Options Exercisable Range of Number Weighted Weighted Number Weighted $ 3.74 197 2.47 $ 3.74 197 $ 3.74 $ 12.90 10 0.59 $ 12.90 10 $ 12.90 The aggregate intrinsic value of the options outstanding was $262,000 and $0 as of December 31, 2020 and 2019, respectively. Restricted Stock Number of Weighted Unvested at December 31, 2019 2,201 $ 1.84 Issued 1,663 $ 1.25 Vested (1,290 ) $ 2.08 Canceled (314 ) $ 1.33 Unvested at December 31, 2020 2,260 $ 1.34 The fair value of the common stock at vesting aggregated $1,639,000 and $599,000 for the years ended December 31, 2020 and 2019, respectively. Stock-based compensation expense related to employee and non-employee restricted stock and option grants recognized in the accompanying consolidated statements of operations, was as follows (in thousands): Years Ended December 31, 2020 2019 Employees $ 2,025 $ 2,422 Non-employees 654 387 Total stock-based compensation expense $ 2,679 $ 2,809 Employee grants typically have a two or three-year vesting schedule, while non-employee grants have a one-year vesting schedule. At December 31, 2020, the total compensation expense related to unvested awards which had not been recognized was $865,000 and the associated weighted-average period over which the compensation expense attributable to those unvested awards will be recognized was approximately 1.37 years.

Commitments and Contingencies.

Commitments and Contingencies.	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES.	15. COMMITMENTS AND CONTINGENCIES. Commitments Sales Commitments Purchase Commitments Assessment Financing . Contingencies Litigation The Company has evaluated its pending cases and has not recorded a litigation contingency liability with respect to the cases.

Fair Value Measurements.

Fair Value Measurements.	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS.	16. FAIR VALUE MEASUREMENTS. The fair value hierarchy prioritizes the inputs used in valuation techniques into three levels, as follows: ● Level 1 – Observable inputs – unadjusted quoted prices in active markets for identical assets and liabilities; ● Level 2 – Observable inputs other than quoted prices included in Level 1 that are observable for the asset or liability through corroboration with market data; and ● Level 3 – Unobservable inputs – includes amounts derived from valuation models where one or more significant inputs are unobservable. For fair value measurements using significant unobservable inputs, a description of the inputs and the information used to develop the inputs is required along with a reconciliation of Level 3 values from the prior reporting period. Pooled separate accounts Long-Lived Assets Held-for-Sale Warrants issued to Senior Noteholders Original Exercise Volatility Risk Free Term Fair Value 12/22/19 $ 1.00 178.0 % 0.08 % 0.10 $ 8,474 The assumptions used and related fair value for these warrants as of December 31, 2019 were as follows (fair value dollars in thousands): Original Exercise Volatility Risk Free Term Fair Value 12/22/19 $ 1.00 76.0 % 1.66 % 3.00 $ 977 Warrants issued in Equity Offering Warrant Type Valuation Date Exercise Volatility Risk Free Term Fair Value Pre-funded 10/28/2020 $ 0.01 97.0 % 0.34 % 5.00 $ 23,638 Other 10/28/2020 $ 9.76 134.0 % 0.14 % 1.50 $ 27,048 Pre-funded 11/16/2020 $ 0.01 97.0 % 0.40 % 4.95 $ 21,916 Other 11/24/2020 $ 9.76 135.0 % 0.13 % 1.45 $ 31,231 The fair values of the warrants are based on unobservable inputs and are designated as Level 3 inputs. The changes in the Company’s fair value of its Level 3 inputs with respect to its warrants were as follows (in thousands): Warrants to Pre-funded Other Balance, December 31, 2019 $ 977 $ — $ — Issuance of warrants in October offering — 23,638 27,048 Exercise of warrants/reclass to equity (8,474 ) (21,917 ) (31,231 ) Adjustments to fair value for the period 7,497 (1,721 ) 4,183 Balance, December 31, 2020 $ — $ — $ — Other Derivative Instruments The following table summarizes recurring and nonrecurring fair value measurements by level at December 31, 2020 (in thousands): Fair Level 1 Level 2 Level 3 Benefit Plan Assets: Derivative financial instruments $ 17,149 $ 17,149 $ — $ — Long-lived assets held-for-sale 58,295 — — 58,295 Defined benefit plan assets(1) (pooled separate accounts): Large U.S. Equity(2) 5,470 — 5,470 — 31 % Small/Mid U.S. Equity(3) 2,605 — 2,605 — 15 % International Equity(4) 2,921 — 2,921 — 17 % Fixed Income(5) 6,592 — 6,592 — 37 % $ 93,032 $ 17,149 $ 17,588 $ 58,295 Liabilities: $ — $ — $ — $ — The following table summarizes recurring and nonrecurring fair value measurements by level at December 31, 2019 (in thousands): Fair Level 1 Level 2 Level 3 Benefit Plan Assets: Derivative financial instruments $ 2,438 $ 2,438 $ — $ — Long-lived assets held-for-sale 70,400 — — 70,400 Defined benefit plan assets(1) (pooled separate accounts): Large U.S. Equity(2) 4,654 — 4,654 — 30 % Small/Mid U.S. Equity(3) 2,348 — 2,348 — 15 % International Equity(4) 2,596 — 2,596 — 17 % Fixed Income(5) 6,056 — 6,056 — 38 % $ 88,492 $ 2,438 $ 15,654 $ 70,400 Liabilities: Derivative financial instruments $ (1,860 ) $ (1,860 ) $ — $ — Warrants (977 ) — — (977 ) $ (2,837 ) $ (1,860 ) $ — $ (977 ) (1) See Note 10 for accounting discussion. (2) This category includes investments in funds comprised of equity securities of large U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund. (3) This category includes investments in funds comprised of equity securities of small- and medium-sized U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund. (4) This category includes investments in funds comprised of equity securities of foreign companies including emerging markets. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund. (5) This category includes investments in funds comprised of U.S. and foreign investment-grade fixed income securities, high-yield fixed income securities that are rated below investment-grade, U.S. treasury securities, mortgage-backed securities, and other asset-backed securities. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.

Parent Company Financials.

Parent Company Financials.	12 Months Ended
	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
PARENT COMPANY FINANCIALS.	17. PARENT COMPANY FINANCIALS. Restricted Net Assets Parent company financial statements for the periods covered in this report are set forth below. December 31, ASSETS 2020 2019 Current Assets: Cash and cash equivalents $ 25,632 $ 4,985 Receivables from subsidiaries 15,548 13,057 Other current assets 1,836 2,349 Total current assets 43,016 20,391 Property and equipment, net 142 269 Other Assets: Investments in subsidiaries 246,518 218,464 Right of use lease assets 2,985 3,253 Alto West LLC receivable 42,649 55,750 Other assets 1,088 1,452 Total other assets 293,240 278,919 Total Assets $ 336,398 $ 299,579 Current Liabilities: Accounts payable and accrued liabilities $ 2,001 $ 5,907 Accrued Alto Op Co. purchase 3,829 3,829 Current portion of long-term debt 25,533 10,000 Other current liabilities 473 659 Total current liabilities 31,836 20,395 Long-term debt, net 5,564 56,110 Other liabilities 2,763 3,294 Total Liabilities 40,163 79,799 Stockholders’ Equity: Preferred stock 1 1 Common and non-voting common stock 72 56 Additional paid-in capital 1,036,638 942,307 Accumulated other comprehensive loss (3,878 ) (2,370 ) Accumulated deficit (736,598 ) (720,214 ) Total Alto Ingredients, Inc. stockholders’ equity 296,235 219,780 Total Liabilities and Stockholders’ Equity $ 336,398 $ 299,579 Years Ended 2020 2019 Management fees from subsidiaries $ 11,724 $ 12,682 Selling, general and administrative expenses 16,990 16,007 Loss from operations (5,266 ) (3,325 ) Fair value adjustments (9,959 ) — Loss on debt extinguishment — (6,517 ) Interest income 4,011 4,600 Interest expense (10,095 ) (9,637 ) Other expense, net (220 ) (86 ) Loss before benefit for income taxes (21,529 ) (14,965 ) Benefit for income taxes 17 20 Loss before equity in earnings of subsidiaries (21,512 ) (14,945 ) Equity in income (losses) of subsidiaries 6,396 (74,004 ) Consolidated net loss $ (15,116 ) $ (88,949 ) For the Years Ended 2020 2019 Operating Activities: Net loss $ (15,116 ) $ (88,949 ) Adjustments to reconcile net loss to cash provided by (used in) operating activities: Equity in (income) losses of subsidiaries (6,396 ) 74,004 Depreciation 127 267 Fair value adjustments 9,959 — Loss on debt extinguishment — 6,517 Amortization of debt discounts (230 ) 689 Changes in operating assets and liabilities: Other assets 883 3,277 Accounts payable and accrued expenses (5,378 ) 2,673 Accounts receivable with subsidiaries (2,491 ) 2,115 Accounts payable with subsidiaries — (49 ) Net cash provided by (used in) operating activities $ (18,642 ) $ 544 Investing Activities: Additions to property and equipment $ — $ (14 ) Investments in subsidiaries (20,865 ) — Net cash used in investing activities $ (20,865 ) $ (14 ) Financing Activities: Proceeds from issuance of common stock $ 75,829 $ 3,670 Proceeds from warrant exercises 5,500 — Proceeds from CARES Act loans 5,973 — Proceeds from West receivable 13,101 — Debt issuances costs — (1,280 ) Payments on senior notes (40,249 ) (3,748 ) Preferred stock dividend payments — (946 ) Net cash provided by (used in) financing activities $ 60,154 $ (2,304 ) Net increase (decrease) in cash and cash equivalents 20,647 (1,774 ) Cash and cash equivalents at beginning of period 4,985 6,759 Cash and cash equivalents at end of period $ 25,632 $ 4,985

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Organization and Business	Organization and Business On December 15, 2016, the Company and Aurora Cooperative Elevator Company, a Nebraska cooperative corporation (“ACEC”), closed a transaction under a contribution agreement under which the Company contributed its Aurora, Nebraska ethanol production facilities and ACEC contributed its Aurora grain elevator and related grain handling assets to Pacific Aurora, LLC (“Pacific Aurora”) in exchange for equity interests in Pacific Aurora. As a result, the Company owned 73.93% of Pacific Aurora and ACEC owned 26.07% of Pacific Aurora. As discussed further in Note 2, the Company sold its interest in Pacific Aurora on April 15, 2020. Therefore, from December 15, 2016 through April 15, 2020, the Company consolidated 100% of the results of Pacific Aurora and recorded ACEC’s 26.07% equity interest as noncontrolling interests in the accompanying financial statements. The Company is a leading producer and marketer of specialty alcohols and essential ingredients. The Company also produces and markets fuel-grade ethanol. The Company’s production facilities in Pekin, Illinois are located in the heart of the Corn Belt, benefit from low-cost and abundant feedstock and allow for access to many additional domestic markets. In addition, the Company’s ability to load unit trains and barges from these facilities allows for greater access to international markets. The Company’s four production facilities in California, Oregon and Idaho are located in close proximity to both feed and fuel-grade ethanol customers and thus enjoy unique advantages in efficiency, logistics and product pricing. The Company has a combined production capacity of 450 million gallons per year, markets, on an annualized basis, over 500 million gallons of alcohols, and produces, on an annualized basis, nearly 1.5 million tons of essential ingredients on a dry matter basis, such as dried yeast, corn gluten meal, corn gluten feed, and distillers grains and liquid feed used in commercial animal feed and pet foods. The Company focuses on four key markets: Health, Home & Beauty Food & Beverage Essential Ingredients Renewable Fuels As of December 31, 2020, the Company was operating at approximately 64% of its 450 million gallon annual production capacity. As market conditions change, the Company may increase, decrease or idle production at one or more operating facilities or resume operations at any idled facility.
Basis of Presentation	Basis of Presentation
Liquidity	Liquidity As of December 31, 2020, the Company had $47.7 million in cash and $16.0 million available for borrowing under Kinergy’s operating line of credit. During 2020, the Company generated $71.8 million in cash from its operations. The Company also realized $19.9 million in net cash proceeds from the sale of its interest in Pacific Aurora and $10.0 million from its sale of certain real property and related assets at its Magic Valley production facility. In addition, the Company received net proceeds of approximately $75.8 million from issuances of common stock and warrants and $5.5 million from warrant exercises. These sources of cash enabled the Company to make principal payments totaling $157.6 million on its debt during 2020, resulting in the Company’s return to compliance with its lenders. Given the Company’s current liquidity and outlook for the rest of 2021, it believes it has sufficient liquidity to meet its anticipated working capital, debt service and other liquidity needs for the next twelve months from the date of this report.
Segments	Segments Segment Reporting
Cash and Cash Equivalents	Cash and Cash Equivalents
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts The Company maintains an allowance for doubtful accounts for balances that appear to have specific collection issues. The collection process is based on the age of the invoice and requires attempted contacts with the customer at specified intervals. If, after a specified number of days, the Company has been unsuccessful in its collection efforts, a bad debt allowance is recorded for the balance in question. Delinquent accounts receivable are charged against the allowance for doubtful accounts once uncollectibility has been determined. The factors considered in reaching this determination are the apparent financial condition of the customer and the Company’s success in contacting and negotiating with the customer. If the financial condition of a Company customer deteriorates, resulting in an impairment of ability to make payments, additional allowances may be required. Of the accounts receivable balance, approximately $35,839,000 and $63,736,000 at December 31, 2020 and 2019, respectively, were used as collateral under Kinergy’s operating line of credit. The allowance for doubtful accounts was $260,000 and $39,000 as of December 31, 2020 and 2019, respectively. The Company recorded a bad debt expense of $245,000 and $27,000 for the years ended December 31, 2020 and 2019, respectively. The Company does not have any off-balance sheet credit exposure related to its customers.
Concentration Risks	Concentration Risks The Company sells specialty alcohols to consumer product companies and fuel-grade ethanol to gasoline refining and distribution companies. The Company sold to customers representing 10% or more of the Company’s total net sales, as follows. Years Ended December 31, 2020 2019 Customer A 9 % 11 % Customer B 5 % 13 % The Company had accounts receivable due from these customers totaling $4,421,000 and $15,624,000, representing 10% and 21% of total accounts receivable, as of December 31, 2020 and 2019, respectively. The Company purchases corn, its largest cost component in producing alcohols, from its suppliers. The Company purchased corn from suppliers representing 10% or more of the Company’s total corn purchases, as follows: Years Ended December 31, 2020 2019 Supplier A 9 % 25 % Supplier B 16 % 16 % As of December 31, 2020, approximately 51% of the Company’s employees were covered by a collective bargaining agreement.
Inventories	Inventories December 31, 2020 2019 Finished goods $ 25,154 $ 38,194 Work in progress 4,333 7,426 Raw materials 7,074 7,890 Carbon and RIN credits 3,842 5,690 Other 1,364 1,400 Total $ 41,767 $ 60,600
Property and Equipment	Property and Equipment Buildings 40 years Facilities and plant equipment 10 – 25 years Other equipment, vehicles and furniture 5 – 10 years The cost of normal maintenance and repairs is charged to operations as incurred. Significant capital expenditures that increase the life of an asset are capitalized and depreciated over the estimated remaining useful life of the asset. The cost of property and equipment sold, or otherwise disposed of, and the related accumulated depreciation or amortization are removed from the accounts, and any resulting gains or losses are reflected in current operations.
Intangible Asset	Intangible Asset
Leases	Leases
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities
Revenue Recognition	Revenue Recognition The Company recognizes revenue primarily from sales of alcohols and essential ingredients. The Company has seven production facilities from which it produces and sells alcohols to its customers through Kinergy. Kinergy enters into sales contracts with its customers under exclusive intercompany sales agreements with each of the Company’s seven production facilities. Kinergy also acts as a principal when it purchases third party fuel-grade ethanol which it resells to its customers. Finally, Kinergy has exclusive sales agreements with other third-party owned fuel-grade ethanol production facilities under which it sells their fuel-grade ethanol for a fee plus the costs to deliver the ethanol to Kinergy’s customers. These sales are referred to as third-party agent sales. Revenue from these third-party agent sales is recorded on a net basis, with Kinergy recognizing its predetermined fees and any associated delivery costs. The Company has seven production facilities from which it produces and sells essential ingredients to its customers through Alto Nutrients. Alto Nutrients enters into sales contracts with essential ingredient customers under exclusive intercompany sales agreements with each of the Company’s seven production facilities. The Company recognizes revenue from sales of alcohols and essential ingredients at the point in time when the customer obtains control of the products, which typically occurs upon delivery depending on the terms of the underlying contracts. In some instances, the Company enters into contracts with customers that contain multiple performance obligations to deliver volumes of alcohols or essential ingredients over a contractual period of less than 12 months. The Company allocates the transaction price to each performance obligation identified in the contract based on relative standalone selling prices and recognizes the related revenue as control of each individual product is transferred to the customer in satisfaction of the corresponding performance obligations. When the Company is the agent, the supplier controls the products before they are transferred to the customer because the supplier is primarily responsible for fulfilling the promise to provide the product, has inventory risk before the product has been transferred to a customer and has discretion in establishing the price for the product. When the Company is the principal, the Company controls the products before they are transferred to the customer because the Company is primarily responsible for fulfilling the promise to provide the products, has inventory risk before the product has been transferred to a customer and has discretion in establishing the price for the product. See Note 4 for the Company’s revenue by type of contracts.
Shipping and Handling Costs	Shipping and Handling Costs
Stock-Based Compensation	Stock-Based Compensation
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
Deferred Financing Costs	Deferred Financing Costs
Provision for Income Taxes	Provision for Income Taxes The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining whether it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. An uncertain tax position is considered effectively settled on completion of an examination by a taxing authority if certain other conditions are satisfied. Should the Company incur interest and penalties relating to tax uncertainties, such amounts would be classified as a component of interest expense and other income (expense), net, respectively. Deferred tax assets and liabilities are classified as noncurrent in the Company’s consolidated balance sheets. The Company files a consolidated federal income tax return. This return includes all wholly-owned subsidiaries as well as the Company’s pro-rata share of taxable income from pass-through entities in which the Company owns less than 100%. State tax returns are filed on a consolidated, combined or separate basis depending on the applicable laws relating to the Company and its subsidiaries.
Income (Loss) Per Share	Income (Loss) Per Share The following tables compute basic and diluted earnings per share (in thousands, except per share data): Year Ended December 31, 2020 Loss Shares Denominator Per-Share Amount Net loss attributed to Alto Ingredients, Inc. $ (15,116 ) Less: Preferred stock dividends (1,268 ) Basic and Diluted loss per share: Loss available to common stockholders $ (16,384 ) 58,609 $ (0.28 ) Year Ended December 31, 2019 Loss Shares Per-Share Net loss attributed to Alto Ingredients, Inc. $ (88,949 ) Less: Preferred stock dividends (1,265 ) Basic and Diluted loss per share: Loss available to common stockholders $ (90,214 ) 47,384 $ (1.90 ) There were an aggregate 2,463,000 and 635,000 potentially dilutive shares from convertible securities outstanding as of December 31, 2020 and 2019, respectively. These convertible securities were not considered in calculating diluted loss per common share for the years ended December 31, 2020 and 2019 as their effect would be anti-dilutive.
Financial Instruments	Financial Instruments
Employment-related Benefits	Employment-related Benefits
Estimates and Assumptions	Estimates and Assumptions
Uncertainty	Uncertainty
Subsequent Events	Subsequent Events
Reclassifications	Reclassifications

Organization and Significant _2

Organization and Significant Accounting Policies. (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of concentrations of credit risk major customers	Years Ended December 31, 2020 2019 Customer A 9 % 11 % Customer B 5 % 13 %
Schedule of purchases from external customers	Years Ended December 31, 2020 2019 Supplier A 9 % 25 % Supplier B 16 % 16 %
Schedule of inventory	December 31, 2020 2019 Finished goods $ 25,154 $ 38,194 Work in progress 4,333 7,426 Raw materials 7,074 7,890 Carbon and RIN credits 3,842 5,690 Other 1,364 1,400 Total $ 41,767 $ 60,600
Schedule of property and equipment useful lives	Buildings 40 years Facilities and plant equipment 10 – 25 years Other equipment, vehicles and furniture 5 – 10 years
Schedule of earnings per share	Year Ended December 31, 2020 Loss Shares Denominator Per-Share Amount Net loss attributed to Alto Ingredients, Inc. $ (15,116 ) Less: Preferred stock dividends (1,268 ) Basic and Diluted loss per share: Loss available to common stockholders $ (16,384 ) 58,609 $ (0.28 ) Year Ended December 31, 2019 Loss Shares Per-Share Net loss attributed to Alto Ingredients, Inc. $ (88,949 ) Less: Preferred stock dividends (1,265 ) Basic and Diluted loss per share: Loss available to common stockholders $ (90,214 ) 47,384 $ (1.90 )

Asset Sales and Held-For-Sale_2

Asset Sales and Held-For-Sale Classification. (Tables)	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Schedule of assets and liabilities as held-for-sale	Stockton Madera Property and equipment, net $ 19,535 $ 29,013 Right of use operating lease assets, net 9,747 — Assets held-for-sale $ 29,282 $ 29,013 Stockton Madera Operating lease obligations $ 10,435 $ — Assessment financing — 9,107 Liabilities held-for-sale $ 10,435 $ 9,107

Segments. (Tables)

Segments. (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of financial data for operating segments	Years Ended December 31, 2020 2019 Net Sales Marketing and distribution: Alcohol sales, gross $ 256,209 $ 355,101 Alcohol sales, net 1,529 1,831 Intersegment sales 9,648 18,219 Total marketing and distribution sales 267,386 375,151 Pekin Campus production, recorded as gross: Alcohol sales $ 330,432 $ 343,610 Essential ingredient sales 130,270 138,987 Intersegment sales 645 1,110 Total Pekin Campus sales 461,347 483,707 Other Production, recorded as gross: Alcohol sales $ 137,703 $ 455,343 Essential ingredient sales 40,880 130,009 Intersegment sales 1,309 509 Total Other production sales 179,892 585,861 Intersegment eliminations (11,602 ) (19,838 ) Net sales as reported $ 897,023 $ 1,424,881 Cost of goods sold: Marketing and distribution $ 253,465 $ 347,185 Pekin Campus production 389,125 481,262 Other production 206,412 612,040 Intersegment eliminations (4,838 ) (5,668 ) Cost of goods sold as reported $ 844,164 $ 1,434,819 Income (loss) before benefit for income taxes: Marketing and distribution $ 4,889 $ 12,533 Pekin Campus production 53,898 (21,441 ) Other production (54,677 ) (77,019 ) Corporate activities (21,409 ) (15,375 ) $ (17,299 ) $ (101,302 ) Depreciation: Pekin Campus production $ 17,450 $ 17,535 Other production 12,691 30,107 Corporate activities 127 267 $ 30,268 $ 47,909 Interest expense: Marketing and distribution $ 1,574 $ 3,053 Pekin Campus production 6,038 7,556 Other production 334 13 Corporate activities 9,997 9,584 $ 17,943 $ 20,206
Schedule of assets by operating segments	December 31, 2020 2019 Total assets: Marketing and distribution $ 89,337 $ 129,664 Pekin Campus production 234,439 229,050 Other production 102,409 229,748 Corporate assets 50,633 24,033 $ 476,818 $ 612,495

Property and Equipment. (Tables

Property and Equipment. (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	December 31, 2020 2019 Facilities and plant equipment $ 357,740 $ 495,513 Land 4,837 7,219 Other equipment, vehicles and furniture 7,858 11,229 Construction in progress 11,828 15,793 382,263 529,754 Accumulated depreciation (152,777 ) (197,228 ) $ 229,486 $ 332,526

Derivatives. (Tables)

Derivatives. (Tables)	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of derivatives not designated as hedging instruments	As of December 31, 2020 Assets Liabilities Type of Instrument Balance Sheet Location Fair Balance Sheet Location Fair Cash collateral balance Other current assets $ 520 Commodity contracts Derivative assets $ 17,149 Derivative liabilities $ — As of December 31, 2019 Assets Liabilities Type of Instrument Balance Sheet Location Fair Balance Sheet Location Fair Cash collateral balance Other current assets $ 615 Commodity contracts Derivative assets $ 2,438 Derivative liabilities $ 1,860
Schedule of recognized gains (losses) for derivatives	Realized Gains (Losses) For the Years Ended December 31, Type of Instrument Statements of Operations Location 2020 2019 Commodity contracts Cost of goods sold $ 2,102 $ (4,568 ) $ 2,102 $ (4,568 ) Unrealized Gains For the Years Ended December 31, Type of Instrument Statements of Operations Location 2020 2019 Commodity contracts Cost of goods sold $ 12,678 $ 5,123 $ 12,679 $ 5,123

Debt. (Tables)

Debt. (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of long term debt	December 31, 2020 2019 Kinergy line of credit $ 32,512 $ 78,338 Pekin term loan — 39,500 Pekin revolving loan 20,580 32,000 ICP term loan — 12,000 ICP revolving loan 9,384 18,000 CARES Act loans 9,860 — Parent notes payable 25,533 65,649 97,869 245,487 Less unamortized debt premium 230 461 Less unamortized debt financing costs (759 ) (2,153 ) Less short-term portion (25,533 ) (63,000 ) Long-term debt $ 71,807 $ 180,795
Schedule of maturities of long-term debt	December 31: 2021 $ 25,533 2022 72,336 $ 97,869

Leases. (Tables)

Leases. (Tables)	12 Months Ended
	Dec. 31, 2020
ASU 2016-02 Transition [Abstract]
Schedule of operating lease liabilities	Year Ended: Equipment Land Related 2021 $ 2,263 $ 547 2022 2,144 559 2023 1,504 461 2024 858 436 2025 578 436 2026-76 315 6,150 Less Interest (1,171 ) (4,185 ) $ 6,491 $ 4,404

Pension Plans. (Tables)

Pension Plans. (Tables)	12 Months Ended
	Dec. 31, 2020
Retirement Plan [Member]
Pension Plans [Abstract]
Schedule of information related to the retirement plan	2020 2019 Changes in plan assets: Fair value of plan assets, beginning $ 15,654 $ 13,257 Actual gains 1,969 2,692 Benefits paid (721 ) (698 ) Company contributions 686 403 Participant contributions — — Fair value of plan assets, ending $ 17,588 $ 15,654 Less: projected accumulated benefit obligation $ 24,629 $ 21,643 Funded status, (underfunded)/overfunded $ (7,041 ) $ (5,989 ) Amounts recognized in the consolidated balance sheets: Other liabilities $ (7,041 ) $ (5,989 ) Accumulated other comprehensive loss $ 3,199 $ 1,654 Components of net periodic benefit costs are as follows: Service cost $ 405 $ 374 Interest cost 690 760 Expected return on plan assets (903 ) (760 ) Net periodic benefit cost $ 192 $ 374 Loss recognized in other comprehensive expense $ 1,545 $ 585 Assumptions used in computation of benefit obligations: Discount rate 2.50 % 3.25 % Expected long-term return on plan assets 6.25 % 6.25 % Rate of compensation increase — —
Schedule of expected benefit payments	December 31: 2021 $ 830 2022 860 2023 900 2024 930 2025 990 2026-30 5,510 $ 10,020
Postretirement Plan [Member]
Pension Plans [Abstract]
Schedule of expected benefit payments	December 31: 2021 $ 300 2022 270 2023 290 2024 330 2025 330 2026-2030 2,040 $ 3,560
Schedule of defined contribution plan	December 31, 2020 2019 Amounts at the end of the year: Accumulated/projected benefit obligation $ 5,296 $ 5,274 Fair value of plan assets — — Funded status, (underfunded)/overfunded $ (5,296 ) $ (5,274 ) Amounts recognized in the consolidated balance sheets: Accrued liabilities $ (300 ) $ (280 ) Other liabilities $ (4,996 ) $ (4,994 ) Accumulated other comprehensive loss $ 679 $ 716 Years Ended December 31, 2020 2019 Amounts recognized in the plan for the year: $ 174 $ 171 Participant contributions $ 26 $ 24 Benefits paid $ (200 ) $ (195 ) Components of net periodic benefit costs are as follows: Service cost $ 54 $ 67 Interest cost 151 219 Amortization of prior service costs 30 122 Net periodic benefit cost $ 235 $ 408 Gain recognized in other comprehensive income $ (37 ) $ (674 ) Discount rate used in computation of benefit obligations 2.05 % 2.95 %

Income Taxes. (Tables)

Income Taxes. (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	Years Ended December 31, 2020 2019 Current provision (benefit) $ — $ (22 ) Deferred provision (benefit) (17 ) 2 Total $ (17 ) $ (20 )
Schedule of reconciliation of effective tax rate	Years Ended December 31, 2020 2019 Statutory rate 21.0 % 21.0 % State income taxes, net of federal benefit 5.7 5.7 Change in valuation allowance (9.4 ) (22.4 ) Fair value adjustments (12.7 ) — Noncontrolling interest (3.4 ) (3.3 ) Non-deductible items (0.4 ) (0.1 ) Other (0.8 ) (1.0 ) Effective rate (0.0 )% (0.1 )%
Schedule of components of deferred income taxes	December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 61,208 $ 61,775 Capital loss 29,684 — Disallowed interest 6,255 8,242 R&D, Energy and AMT credits 3,864 3,864 Pension liability 3,235 2,979 Railcar contracts 302 379 Stock-based compensation 441 551 Allowance for doubtful accounts and other assets 461 578 Property and equipment — 3,325 Other 1,963 3,458 Total deferred tax assets 107,413 85,151 Deferred tax liabilities: Property and equipment (16,243 ) — Intangibles (749 ) (749 ) Derivatives (4,497 ) (153 ) Other (472 ) (437 ) Total deferred tax liabilities (21,961 ) (1,339 ) Valuation allowance (85,688 ) (84,065 ) Net deferred tax liabilities, included in other liabilities $ (236 ) $ (253 )
Schedule of net operating loss carryforwards	Tax Years Federal State 2021–2025 $ 4,103 $ — 2026–2030 9,678 56,174 2031–2035 106,886 57,567 2036 and after* 107,150 97,940 Total NOLs $ 227,817 $ 211,681 Year Federal State 2021 $ 152,026 $ 135,458 2022 6,308 5,318 2023 6,308 5,318 2024 6,308 5,135 2025 6,308 5,089 Beyond 2025 50,559 55,363 Total $ 227,817 $ 211,681
Schedule of income tax in the United States jurisdiction and various state jurisdictions	Jurisdiction Tax Years Federal 2017 – 2019 Alabama 2017 – 2019 Arizona 2016 – 2019 Arkansas 2017 – 2019 California 2016 – 2019 Colorado 2015 – 2019 Connecticut 2017 – 2019 Georgia 2017 – 2019 Idaho 2017 – 2019 Illinois 2017 – 2019 Indiana 2017 – 2019 Iowa 2017 – 2019 Kansas 2017 – 2019 Louisiana 2017 – 2019 Michigan 2017 – 2019 Minnesota 2017 – 2019 Mississippi 2017 – 2019 Missouri 2017 – 2019 Nebraska 2017 – 2019 New Mexico 2017 – 2019 Oklahoma 2017 – 2019 Oregon 2017 – 2019 Pennsylvania 2017 – 2019 Rhode Island 2017 – 2019 South Carolina 2017 – 2019 Tennessee 2017 – 2019 Texas 2016 – 2019

Common Stock and Warrants. (Tab

Common Stock and Warrants. (Tables)	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Schedule of warrant activity	Number of Price per Weighted Balance at December 31, 2018 — $ — $ — Warrants issued 5,500 $ 1.00 $ 1.00 Balance at December 31, 2019 5,500 $ 1.00 $ 1.00 Warrants exercised (5,500 ) $ 1.00 $ 1.00 Pre-funded warrants issued 3,825 $ 0.00 $ 0.00 Pre-funded warrants exercised (3,825 ) $ 0.00 $ 0.00 Series A warrants issued 8,900 $ 9.76 $ 9.76 Balance at December 31, 2020 8,900 $ 9.76 $ 9.76

Stock-based compensation. (Tabl

Stock-based compensation. (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of option activity	Years Ended December 31, 2020 2019 Number Weighted Number Weighted Outstanding at beginning of year 229 $ 4.15 229 $ 4.15 Options exercised (22 ) 3.74 — — Outstanding at end of year 207 $ 4.16 229 $ 4.15 Options exercisable at end of year 207 $ 4.16 229 $ 4.15
Schedule of stock options by exercise price range	Options Outstanding Options Exercisable Range of Number Weighted Weighted Number Weighted $ 3.74 197 2.47 $ 3.74 197 $ 3.74 $ 12.90 10 0.59 $ 12.90 10 $ 12.90
Schedule of unvested restricted stock activity	Number of Weighted Unvested at December 31, 2019 2,201 $ 1.84 Issued 1,663 $ 1.25 Vested (1,290 ) $ 2.08 Canceled (314 ) $ 1.33 Unvested at December 31, 2020 2,260 $ 1.34
Schedule of stock-based compensation expense	Years Ended December 31, 2020 2019 Employees $ 2,025 $ 2,422 Non-employees 654 387 Total stock-based compensation expense $ 2,679 $ 2,809

Fair Value Measurements. (Table

Fair Value Measurements. (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of used and related fair value for the warrants	Original Exercise Volatility Risk Free Term Fair Value 12/22/19 $ 1.00 178.0 % 0.08 % 0.10 $ 8,474 Original Exercise Volatility Risk Free Term Fair Value 12/22/19 $ 1.00 76.0 % 1.66 % 3.00 $ 977
Schedule of fair value of pre-funded warrants and other warrants	Warrant Type Valuation Date Exercise Volatility Risk Free Term Fair Value Pre-funded 10/28/2020 $ 0.01 97.0 % 0.34 % 5.00 $ 23,638 Other 10/28/2020 $ 9.76 134.0 % 0.14 % 1.50 $ 27,048 Pre-funded 11/16/2020 $ 0.01 97.0 % 0.40 % 4.95 $ 21,916 Other 11/24/2020 $ 9.76 135.0 % 0.13 % 1.45 $ 31,231
Schedule of fair values of warrants based on unobservable inputs	Warrants to Pre-funded Other Balance, December 31, 2019 $ 977 $ — $ — Issuance of warrants in October offering — 23,638 27,048 Exercise of warrants/reclass to equity (8,474 ) (21,917 ) (31,231 ) Adjustments to fair value for the period 7,497 (1,721 ) 4,183 Balance, December 31, 2020 $ — $ — $ —
Schedule of recurring and nonrecurring fair value measurements	Fair Level 1 Level 2 Level 3 Benefit Plan Assets: Derivative financial instruments $ 17,149 $ 17,149 $ — $ — Long-lived assets held-for-sale 58,295 — — 58,295 Defined benefit plan assets(1) (pooled separate accounts): Large U.S. Equity(2) 5,470 — 5,470 — 31 % Small/Mid U.S. Equity(3) 2,605 — 2,605 — 15 % International Equity(4) 2,921 — 2,921 — 17 % Fixed Income(5) 6,592 — 6,592 — 37 % $ 93,032 $ 17,149 $ 17,588 $ 58,295 Liabilities: $ — $ — $ — $ — Fair Level 1 Level 2 Level 3 Benefit Plan Assets: Derivative financial instruments $ 2,438 $ 2,438 $ — $ — Long-lived assets held-for-sale 70,400 — — 70,400 Defined benefit plan assets(1) (pooled separate accounts): Large U.S. Equity(2) 4,654 — 4,654 — 30 % Small/Mid U.S. Equity(3) 2,348 — 2,348 — 15 % International Equity(4) 2,596 — 2,596 — 17 % Fixed Income(5) 6,056 — 6,056 — 38 % $ 88,492 $ 2,438 $ 15,654 $ 70,400 Liabilities: Derivative financial instruments $ (1,860 ) $ (1,860 ) $ — $ — Warrants (977 ) — — (977 ) $ (2,837 ) $ (1,860 ) $ — $ (977 )

Parent Company Financials. (Tab

Parent Company Financials. (Tables)	12 Months Ended
	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
Schedule of parent company financial statements	December 31, ASSETS 2020 2019 Current Assets: Cash and cash equivalents $ 25,632 $ 4,985 Receivables from subsidiaries 15,548 13,057 Other current assets 1,836 2,349 Total current assets 43,016 20,391 Property and equipment, net 142 269 Other Assets: Investments in subsidiaries 246,518 218,464 Right of use lease assets 2,985 3,253 Alto West LLC receivable 42,649 55,750 Other assets 1,088 1,452 Total other assets 293,240 278,919 Total Assets $ 336,398 $ 299,579 Current Liabilities: Accounts payable and accrued liabilities $ 2,001 $ 5,907 Accrued Alto Op Co. purchase 3,829 3,829 Current portion of long-term debt 25,533 10,000 Other current liabilities 473 659 Total current liabilities 31,836 20,395 Long-term debt, net 5,564 56,110 Other liabilities 2,763 3,294 Total Liabilities 40,163 79,799 Stockholders’ Equity: Preferred stock 1 1 Common and non-voting common stock 72 56 Additional paid-in capital 1,036,638 942,307 Accumulated other comprehensive loss (3,878 ) (2,370 ) Accumulated deficit (736,598 ) (720,214 ) Total Alto Ingredients, Inc. stockholders’ equity 296,235 219,780 Total Liabilities and Stockholders’ Equity $ 336,398 $ 299,579
Schedule of statement of operations parent company	Years Ended 2020 2019 Management fees from subsidiaries $ 11,724 $ 12,682 Selling, general and administrative expenses 16,990 16,007 Loss from operations (5,266 ) (3,325 ) Fair value adjustments (9,959 ) — Loss on debt extinguishment — (6,517 ) Interest income 4,011 4,600 Interest expense (10,095 ) (9,637 ) Other expense, net (220 ) (86 ) Loss before benefit for income taxes (21,529 ) (14,965 ) Benefit for income taxes 17 20 Loss before equity in earnings of subsidiaries (21,512 ) (14,945 ) Equity in income (losses) of subsidiaries 6,396 (74,004 ) Consolidated net loss $ (15,116 ) $ (88,949 )
Schedule of statement of cash flows parent company	For the Years Ended 2020 2019 Operating Activities: Net loss $ (15,116 ) $ (88,949 ) Adjustments to reconcile net loss to cash provided by (used in) operating activities: Equity in (income) losses of subsidiaries (6,396 ) 74,004 Depreciation 127 267 Fair value adjustments 9,959 — Loss on debt extinguishment — 6,517 Amortization of debt discounts (230 ) 689 Changes in operating assets and liabilities: Other assets 883 3,277 Accounts payable and accrued expenses (5,378 ) 2,673 Accounts receivable with subsidiaries (2,491 ) 2,115 Accounts payable with subsidiaries — (49 ) Net cash provided by (used in) operating activities $ (18,642 ) $ 544 Investing Activities: Additions to property and equipment $ — $ (14 ) Investments in subsidiaries (20,865 ) — Net cash used in investing activities $ (20,865 ) $ (14 ) Financing Activities: Proceeds from issuance of common stock $ 75,829 $ 3,670 Proceeds from warrant exercises 5,500 — Proceeds from CARES Act loans 5,973 — Proceeds from West receivable 13,101 — Debt issuances costs — (1,280 ) Payments on senior notes (40,249 ) (3,748 ) Preferred stock dividend payments — (946 ) Net cash provided by (used in) financing activities $ 60,154 $ (2,304 ) Net increase (decrease) in cash and cash equivalents 20,647 (1,774 ) Cash and cash equivalents at beginning of period 4,985 6,759 Cash and cash equivalents at end of period $ 25,632 $ 4,985

Organization and Significant _3

Organization and Significant Accounting Policies. (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Apr. 15, 2020	Dec. 19, 2019	Dec. 15, 2016
Organization and Significant Accounting Policies. (Details) [Line Items]
Equity interest owned	100.00%
Conserve capital, percentage	50.00%
Cash	$ 71,800,000
Sale of real property	10,000,000
Proceed from issuance of common stock	75,800,000
Warrant exercise	5,500,000
Principle payment of debt	$ 157,600,000
Reportable segments	3
Accounts receivable balance	$ 35,839,000	$ 63,736,000
Allowance for doubtful accounts	260,000	39,000
Bad debt expense	$ 245,000	27,000
Net sales, percentage	10.00%
Accounts receivable	$ 43,491,000	74,307,000
Total purchase of ethanol	10.00%
Employees covered by collective bargaining agreement	51.00%
Net inventory valuation adjustment	$ 1,033,000	1,290,000
Operating annual production capacity	– Selling costs associated with the Company’s product sales are classified as a component of selling, general and administrative expenses in the accompanying consolidated statements of operations.
Fair value of impairment	$ 2,100,000
Amortization of deferred financing costs	1,394,000	511,000
Unamortized deferred financing costs	$ 759,000	$ 2,153,000
Potentially dilutive shares from convertible securities outstanding (in Shares)	2,463,000	635,000
Customer A and B [Member]
Organization and Significant Accounting Policies. (Details) [Line Items]
Accounts receivable	$ 4,421,000	$ 15,624,000
Concentration risk percentage	10.00%	21.00%
Kinergy’s Operating Line of Credit [Member]
Organization and Significant Accounting Policies. (Details) [Line Items]
Cash	$ 47,700,000
Borrowings	16,000,000
Pacific Aurora [Member]
Organization and Significant Accounting Policies. (Details) [Line Items]
Equity interest owned			100.00%	73.93%	73.93%
Net cash proceeds from sale of interest	$ 19,900,000
Aurora Cooperative Elevator Company [Member]
Organization and Significant Accounting Policies. (Details) [Line Items]
Equity interest owned					26.07%
Aurora Cooperative Elevator Company [Member] | Pacific Aurora [Member]
Organization and Significant Accounting Policies. (Details) [Line Items]
Equity interest owned			26.07%

Organization and Significant _4

Organization and Significant Accounting Policies. (Details) - Schedule of concentrations of credit risk major customers - Sales [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Customer A [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	9.00%	11.00%
Customer B [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	5.00%	13.00%

Organization and Significant _5

Organization and Significant Accounting Policies. (Details) - Schedule of purchases from external customers - Purchases [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Supplier A [Member]
Organization and Significant Accounting Policies. (Details) - Schedule of purchases from external customers [Line Items]
Concentration percentage	9.00%	25.00%
Supplier B [Member]
Organization and Significant Accounting Policies. (Details) - Schedule of purchases from external customers [Line Items]
Concentration percentage	16.00%	16.00%

Organization and Significant _6

Organization and Significant Accounting Policies. (Details) - Schedule of inventory - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule of inventory [Abstract]
Finished goods	$ 25,154	$ 38,194
Work in progress	4,333	7,426
Raw materials	7,074	7,890
Carbon and RIN credits	3,842	5,690
Other	1,364	1,400
Total	$ 41,767	$ 60,600

Organization and Significant _7

Organization and Significant Accounting Policies. (Details) - Schedule of property and equipment useful lives	12 Months Ended
	Dec. 31, 2020
Buildings [Member]
Organization and Significant Accounting Policies. (Details) - Schedule of property and equipment useful lives [Line Items]
Property plant and equipment useful life	40 years
Facilities and plant equipment [Member] | Minimum [Member]
Organization and Significant Accounting Policies. (Details) - Schedule of property and equipment useful lives [Line Items]
Property plant and equipment useful life	10 years
Facilities and plant equipment [Member] | Maximum [Member]
Organization and Significant Accounting Policies. (Details) - Schedule of property and equipment useful lives [Line Items]
Property plant and equipment useful life	25 years
Other equipment, vehicles and furniture [Member] | Minimum [Member]
Organization and Significant Accounting Policies. (Details) - Schedule of property and equipment useful lives [Line Items]
Property plant and equipment useful life	5 years
Other equipment, vehicles and furniture [Member] | Maximum [Member]
Organization and Significant Accounting Policies. (Details) - Schedule of property and equipment useful lives [Line Items]
Property plant and equipment useful life	10 years

Organization and Significant _8

Organization and Significant Accounting Policies. (Details) - Schedule of earnings per share - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of earnings per share [Abstract]
Net loss attributed to Alto Ingredients, Inc., Loss Numerator	$ (15,116)	$ (88,949)
Less: Preferred stock dividends, Loss Numerator	(1,268)	(1,265)
Basic and Diluted loss per share:
Loss available to common stockholders, Loss Numerator	$ (16,384)	$ (90,214)
Loss available to common stockholders, Shares Denominator (in Shares)	58,609	47,384
Loss available to common stockholders, Per-Share Amount (in Dollars per share)	$ (0.28)	$ (1.90)

Asset Sales and Held-For-Sale_3

Asset Sales and Held-For-Sale Classification. (Details) - USD ($)	Apr. 15, 2020	Nov. 30, 2020	Oct. 31, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 19, 2019	Dec. 15, 2016
Asset Sales and Held-For-Sale Classification. (Details) [Line Items]
Equity interest owned					100.00%
Long-term promissory notes				$ 900,000
Promissory notes, description					The Company received two promissory notes, as adjusted, in the amounts of $8.6 million and $7.0 million as part consideration for the sale, both maturing on April 15, 2025. The $8.6 million note accrues interest at an annual rate of 5.00%. Interest payments are due quarterly beginning July 1, 2020 and principal payments of $0.4 million are due quarterly beginning July 1, 2021. The $7.0 million note accrues interest at an annual rate of 4.50%. Interest payments are due quarterly beginning July 1, 2020 and principal payments of $0.4 million are due quarterly beginning January 3, 2022.
Other income, net		$ 3,200,000			$ 897,023,000	$ 1,424,881,000
Pre-tax loss					(17,299,000)	(101,302,000)
Net loss					(17,282,000)	(101,282,000)
Aggregate asset impairment			$ 22,300,000
Stockton [Member]
Asset Sales and Held-For-Sale Classification. (Details) [Line Items]
Pre-tax loss					6,500	3,900,000
Net loss					21,900	132,900
Addition, asset impairments					17,900,000
Madera [Member]
Asset Sales and Held-For-Sale Classification. (Details) [Line Items]
Pre-tax loss					6,100,000	2,700,000
Net loss					22,700	82,700
Addition, asset impairments					4,400,000
Pacific Aurora [Member]
Asset Sales and Held-For-Sale Classification. (Details) [Line Items]
Equity interest owned	100.00%						73.93%	73.93%
Equity ownership interest							$ 52,800,000
Total consideration	$ 52,800,000
Working capital	35,300,000
Cash proceeds	19,900,000
Long-term promissory notes	16,500,000
Net loss on sale	1,400,000
Cash proceeds	$ 14,500,000
Other income, net					39,600	163,500
Pre-tax loss					8,400,000	43,400,000
Net loss					$ 2,200	$ 12,300
Magic Valley [Member]
Asset Sales and Held-For-Sale Classification. (Details) [Line Items]
Ethanol production facility, description		On November 30, 2020, the Company sold 134 acres, the related rail loop and grain handling assets at its Magic Valley facility located in Burley, Idaho for $10.0 million in cash.

Asset Sales and Held-For-Sale_4

Asset Sales and Held-For-Sale Classification. (Details) - Schedule of assets and liabilities as held-for-sale $ in Thousands	Dec. 31, 2020USD ($)
Stockton [Member]
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, net	$ 19,535
Right of use operating lease assets, net	9,747
Assets held-for-sale	29,282
Operating lease obligations	10,435
Assessment financing
Liabilities held-for-sale	10,435
Madera [Member]
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, net	29,013
Right of use operating lease assets, net
Assets held-for-sale	29,013
Operating lease obligations
Assessment financing	9,107
Liabilities held-for-sale	$ 9,107

Intercompany Agreements. (Detai

Intercompany Agreements. (Details) - USD ($)	Apr. 15, 2020	Dec. 31, 2020	Dec. 31, 2019
Affiliate Management Agreement [Member]
Intercompany Agreements. (Details) [Line Items]
Agreement term		1 year
Agreement renewal term		1 year
Description of agreement termination		Alto Ingredients may terminate the AMA, and any subsidiary may terminate the AMA, at any time by providing at least 90 days prior notice of such termination.
Revenues from related party		$ 11,724,000	$ 12,682,000
Ethanol Marketing Agreement [Member]
Intercompany Agreements. (Details) [Line Items]
Agreement term		1 year
Agreement renewal term		1 year
Description of agreement termination		Under the terms of the marketing agreements, within ten days after delivering alcohol to Kinergy, an amount is paid to Kinergy equal to (i) the estimated purchase price payable by the third-party purchaser of the alcohol, minus (ii) the estimated amount of transportation costs to be incurred, minus (iii) the estimated incentive fee payable to Kinergy, which equals 1% of the aggregate third-party purchase price, provided that the marketing fee shall not be less than $0.015 per gallon and not more than $0.0225 per gallon.
Revenues from related party		$ 4,275,000	7,900,800
Corn Procurement and Handling Agreements [Member]
Intercompany Agreements. (Details) [Line Items]
Agreement term		1 year
Agreement renewal term		1 year
Revenues from related party		$ 2,595,000	4,288,000
Services fees (in Dollars per share)		$ 0.03
Essential Ingredients Marketing Agreements [Member]
Intercompany Agreements. (Details) [Line Items]
Description of agreement termination		within ten days after a facility delivers essential ingredients to Alto Nutrients, the production facility is paid an amount equal to (i) the estimated purchase price payable by the third-party purchaser of the essential ingredients, minus (ii) the estimated amount of transportation costs to be incurred, minus (iii) the estimated amount of fees and taxes payable to governmental authorities in connection with the tonnage of the essential ingredients produced or marketed, minus (iv) the estimated incentive fee payable to the Company, which equals (a) 5% of the aggregate third-party purchase price for wet corn gluten feed, wet distillers grains, corn condensed distillers solubles and distillers grains with solubles, or (b) 1% of the aggregate third-party purchase price for corn gluten meal, dry corn gluten feed, dry distillers grains, corn germ and corn oil. Each marketing agreement had an initial term of one year and successive one year renewal periods at the option of the individual facility.
Revenues from related party		$ 2,778,000	6,029,000
ACEC [Member] | Corn Procurement and Handling Agreements [Member]
Intercompany Agreements. (Details) [Line Items]
Agreement term	1 year
Agreement renewal term	1 year
Services fees (in Dollars per share)	$ 0.03
Grain procurement expenses		$ 210,000	$ 1,103,000

Segments. (Details)

Segments. (Details)	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Segments. (Details) [Line Items]
Number of operating segments	3
Pekin Campus production segment [Member]
Segments. (Details) [Line Items]
Management fees	$ 4,344,000	$ 4,014,000
Marketing and Distribution Segment [Member]
Segments. (Details) [Line Items]
Management fees	3,480,000	3,480,000
Other production segment [Member]
Segments. (Details) [Line Items]
Management fees	$ 3,893,000	$ 5,188,000

Segments. (Details) - Schedule

Segments. (Details) - Schedule of financial data for operating segments - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Marketing and distribution:
Net sales as reported	$ 3,200	$ 897,023	$ 1,424,881
Cost of goods sold as reported		844,164	1,434,819
Income (loss) before benefit for income taxes		(17,299)	(101,302)
Interest expense:
Interest expense		17,943	20,206
Total [Member]
Marketing and distribution:
Net sales as reported		897,023	1,424,881
Cost of goods sold as reported		844,164	1,434,819
Income (loss) before benefit for income taxes		(17,299)	(101,302)
Depreciation		30,268	47,909
Interest expense:
Interest expense		17,943	20,206
Marketing and distribution [Member]
Marketing and distribution:
Cost of goods sold as reported		253,465	347,185
Income (loss) before benefit for income taxes		4,889	12,533
Interest expense:
Interest expense		1,574	3,053
Marketing and distribution [Member] | Alcohol sales, gross [Member]
Marketing and distribution:
Net sales as reported		256,209	355,101
Marketing and distribution [Member] | Alcohol sales, net [Member]
Marketing and distribution:
Net sales as reported		1,529	1,831
Marketing and distribution [Member] | Intersegment sales [Member]
Marketing and distribution:
Net sales as reported		9,648	18,219
Marketing and distribution [Member] | Intersegment sales [Member]
Marketing and distribution:
Net sales as reported		267,386	375,151
Production [Member]
Marketing and distribution:
Cost of goods sold as reported		389,125	481,262
Income (loss) before benefit for income taxes		53,898	(21,441)
Depreciation		17,450	17,535
Interest expense:
Interest expense		6,038	7,556
Production [Member] | Alcohol sales [Member]
Marketing and distribution:
Net sales as reported		330,432	343,610
Production [Member] | Essential ingredient sales [Member]
Marketing and distribution:
Net sales as reported		130,270	138,987
Production [Member] | Intersegment sales [Member]
Marketing and distribution:
Net sales as reported		645	1,110
Productions [Member] | Intersegment sales [Member]
Marketing and distribution:
Net sales as reported		461,347	483,707
Other Production [Member] | Alcohol sales [Member]
Marketing and distribution:
Net sales as reported		137,703	455,343
Other Production [Member] | Essential ingredient sales [Member]
Marketing and distribution:
Net sales as reported		40,880	130,009
Other Production [Member] | Intersegment sales [Member]
Marketing and distribution:
Net sales as reported		1,309	509
Other Production Sales [Member] | Intersegment sales [Member]
Marketing and distribution:
Net sales as reported		179,892	585,861
Intersegment eliminations [Member]
Marketing and distribution:
Net sales as reported		(11,602)	(19,838)
Cost of goods sold as reported		(4,838)	(5,668)
Other Production [Member]
Marketing and distribution:
Cost of goods sold as reported		206,412	612,040
Income (loss) before benefit for income taxes		(54,677)	(77,019)
Depreciation		12,691	30,107
Interest expense:
Interest expense		334	13
Corporate activities [Member]
Marketing and distribution:
Income (loss) before benefit for income taxes		(21,409)	(15,375)
Depreciation		127	267
Interest expense:
Interest expense		$ 9,997	$ 9,584

Segments. (Details) - Schedul_2

Segments. (Details) - Schedule of assets by operating segments - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 476,818	$ 612,495
Marketing and distribution [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	89,337	129,664
Pekin Campus Production [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	234,439	229,050
Other production [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	102,409	229,748
Corporate assets [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 50,633	$ 24,033

Property and Equipment. (Detail

Property and Equipment. (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property and Equipment. (Details) [Line Items]
Depreciation expense	$ 30,268,000	$ 40,931,000
Capital Investment Activities [Member]
Property and Equipment. (Details) [Line Items]
Capitalized interest	$ 224,000	$ 563,000

Property and Equipment. (Deta_2

Property and Equipment. (Details) - Schedule of property and equipment - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 382,263	$ 529,754
Accumulated depreciation	(152,777)	(197,228)
Property, Plant and Equipment, Net	229,486	332,526
Facilities and plant equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	357,740	495,513
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	4,837	7,219
Other equipment, vehicles and furniture [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	7,858	11,229
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 11,828	$ 15,793

Intangible Asset. (Details)

Intangible Asset. (Details)	Dec. 31, 2006USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible asset value	$ 2,678,000

Derivatives. (Details)

Derivatives. (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Derivative [Member]
Derivatives. (Details) [Line Items]
Recognized gains and losses due to change in fair value	$ 14,780,000	$ 555,000

Derivatives. (Details) - Schedu

Derivatives. (Details) - Schedule of derivatives not designated as hedging instruments - Not Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Cash collateral balance [Member]
Derivatives. (Details) - Schedule of derivatives not designated as hedging instruments [Line Items]
Assets, fair value	$ 520	$ 615
Commodity contracts [Member]
Derivatives. (Details) - Schedule of derivatives not designated as hedging instruments [Line Items]
Assets, fair value	17,149	2,438
Liabilities, fair value		$ 1,860

Derivatives. (Details) - Sche_2

Derivatives. (Details) - Schedule of recognized gains (losses) for derivatives - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Realized Gains (Losses)	$ 2,102	$ (4,568)
Unrealized Gains	12,679	5,123
Non Designated Derivative Instruments [Member] | Cost of goods sold [Member] | Commodity Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Realized Gains (Losses)	2,102	(4,568)
Unrealized Gains	$ 12,678	$ 5,123

Debt. (Details)

Debt. (Details) - USD ($)

May 04, 2020

May 04, 2020

Sep. 15, 2017

Aug. 02, 2022

Dec. 21, 2020

Dec. 18, 2020

Sep. 30, 2020

Dec. 31, 2020

Sep. 20, 2021

Nov. 30, 2020

Nov. 10, 2020

Jun. 26, 2017

Dec. 15, 2016

Dec. 12, 2016

Debt [Abstract]

Principal amount

$ 35,300,000

$ 100,000,000

Debt default interest rate

2.00%

Borrowing on credit facility

$ 16,000,000

Aggregate of debt amount

$ 19,900,000

Debt maturity date

Sep. 1, 2022

Description of payment made to company

The ICP Credit Facility and related agreements contain a variety of representations, warranties, covenants and events of default. Following a series of amendments and waivers among ICP, its lenders and their agent, certain terms of the agreements are as follows: ●Interest accrues under the ICP Credit Facility at an annual rate equal to the 30-day LIBOR plus 3.75%. ●ICP is required to pay an annual nonrefundable commitment fee, calculated as 0.75% multiplied by the average daily positive difference between (i) the ICP Revolving Loan commitment (which may be reduced by ICP from time to time in increments of $0.5 million), minus (ii) the aggregate principal amounts outstanding under the ICP Revolving Loan. ●ICP and Alto Pekin are collectively required to maintain working capital of not less than 50% of the combined outstanding revolving lines of credit, which was $30.0 million at December 31, 2020; and an annual debt service coverage ratio of not less than 1.50 to 1.00, in addition to various other affirmative and negative covenants.

Pekin credit facilities, description

The Notes and related agreements contain a variety of representations, warranties, covenants and events of default. Following a series of amendments and waivers with the senior secured note holders and their agent, certain terms of the agreements are as follows: ●The Notes mature on December 15, 2021. ●Payments due under the Notes rank senior to all other indebtedness of Alto Ingredients, Inc. other than permitted senior indebtedness. ●Interest on the Notes accrues at a rate of 15% per annum. ●Any voluntary prepayments must made at 102% of the principal amount prepaid.

Interest on loan bear

1.00%

1.00%

1st Farm Credit Services [Member]

Debt [Abstract]

Principal amount

$ 32,000,000

September Paydown Amount [Member]

Debt [Abstract]

Aggregate amount

$ 40,000,000

Aggregate of debt amount

$ 40,000,000

December Paydown Amount [Member]

Debt [Abstract]

Aggregate amount

$ 24,900,000

Aggregate of debt amount

$ 24,900,000

Kinergy Line of Credit [Member]

Debt [Abstract]

Description of interest rate

The credit facility is subject to certain other sublimits, including inventory loan limits. Interest accrues under the line of credit at a rate equal to (i) the three-month London Interbank Offered Rate (“LIBOR”), plus (ii) a specified applicable margin ranging between 1.50% and 2.00%. The applicable margin was 2.00%, for a total rate of 2.24% at December 31, 2020. The credit facility’s monthly unused line fee is an annual rate equal to 0.25% to 0.375% depending on the average daily principal balance during the immediately preceding month. Payments that may be made by Kinergy to the Company as reimbursement for management and other services provided by the Company to Kinergy are limited under the terms of the credit facility to $1,500,000 per fiscal quarter. The credit facility also includes the accounts receivable of Alto Nutrients as additional collateral. Payments that may be made by Alto Nutrients to the Company as reimbursement for management and other services provided by the Company to Alto Nutrients are limited under the terms of the credit facility to $500,000 per fiscal quarter.

Pacific Ethanol Pekin, Inc [Member] | Line of Credit [Member]

Debt [Abstract]

Proceeds from Lines of Credit

$ 500,000,000

Pekin Credit Facilities [Member]

Debt [Abstract]

Principal amount

$ 64,000,000

Description of interest rate

Following a series of amendments and waivers among Alto Pekin, its lenders and their agent, certain terms of the agreements are as follows: ●Interest accrues under the Pekin Credit Facility at an annual rate equal to the 30-day LIBOR plus 5.00%. ●Alto Pekin is required to pay a monthly fee on any unused portion of the Pekin Revolving Loan at a rate of 0.75% per annum. ●Alto Pekin and ICP are collectively required to maintain working capital of not less than 50% of the combined outstanding revolving lines of credit, which was $30.0 million at December 31, 2020; and an annual debt service coverage ratio of not less than 1.25 to 1.00, in addition to various other affirmative and negative covenants.

ICP Credit Facilities [Member] | Credit Agreement [Member] | Term Loan [Member]

Debt [Abstract]

Principal amount

$ 24,000,000

Alto Ingredients, Inc [Member]

Debt [Abstract]

Aggregate of debt amount

19,900,000

Proceed of loan

$ 6,000,000

Alto Ingredients, Inc [Member] | Note Purchase Agreement [Member] | Senior Secured Notes [Member]

Debt [Abstract]

Principal amount

$ 55,000,000

Gross proceeds from principal amount percentage

97.00%

Alto Ingredients, Inc [Member] | Second Note Purchase Agreement [Member} | Senior Secured Notes [Member]

Debt [Abstract]

Principal amount

$ 13,900,000

Gross proceeds from principal amount percentage

97.00%

Alto Pekin [Member]

Debt [Abstract]

Proceed of loan

$ 3,900,000

ICP [Member]

Debt [Abstract]

Aggregate of debt amount

$ 5,000,000

$ 5,000,000

Forecast [Member] | ICP Credit Facilities [Member] | Credit Agreement [Member] | Subsequent Event [Member] | Term Loan [Member]

Debt [Abstract]

Principal amount

$ 18,000,000

Debt. (Details) - Schedule of l

Debt. (Details) - Schedule of long term debt - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Term debt	$ 97,869	$ 245,487
Less unamortized debt premium	230	461
Less unamortized debt financing costs	(759)	(2,153)
Less short-term portion	(25,533)	(63,000)
Long-term debt	71,807	180,795
Kinergy line of credit [Member]
Debt Instrument [Line Items]
Term debt	32,512	78,338
Pekin term loan [Member]
Debt Instrument [Line Items]
Term debt		39,500
Pekin revolving loan [Member]
Debt Instrument [Line Items]
Term debt	20,580	32,000
ICP term loan [Member]
Debt Instrument [Line Items]
Term debt		12,000
ICP revolving loan [Member]
Debt Instrument [Line Items]
Term debt	9,384	18,000
CARES Act loans [Member]
Debt Instrument [Line Items]
Term debt	9,860
Parent Notes Payable [Member]
Debt Instrument [Line Items]
Term debt	$ 25,533	$ 65,649

Debt. (Details) - Schedule of m

Debt. (Details) - Schedule of maturities of long-term debt $ in Thousands	Dec. 31, 2020USD ($)
Schedule of maturities of long-term debt [Abstract]
2021	$ 25,533
2022	72,336
Total debt	$ 97,869

Leases. (Details)

Leases. (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases. (Details) [Line Items]
Weighted average discount rate	6.00%	6.00%
Operating lease costs	$ 5,461,000	$ 9,948,000
General and administrative expenses	482,000
Selling, General and Administrative Expense	$ 31,980,000	$ 35,453,000
Minimum [Member]
Leases. (Details) [Line Items]
Lease term	1 year
Maximum [Member]
Leases. (Details) [Line Items]
Lease term	55 years
Equipment [Member]
Leases. (Details) [Line Items]
Weighted average remaining lease terms	1 year 36 days
Land Related [Member]
Leases. (Details) [Line Items]
Weighted average remaining lease terms	4 years 266 days

Leases. (Details) - Schedule of

Leases. (Details) - Schedule of operating lease liabilities $ in Thousands	Dec. 31, 2020USD ($)
Equipment [Member]
Leases. (Details) - Schedule of operating lease liabilities [Line Items]
2021	$ 2,263
2022	2,144
2023	1,504
2024	858
2025	578
2026-76	315
Less Interest	(1,171)
Total Leases	6,491
Land Related [Member]
Leases. (Details) - Schedule of operating lease liabilities [Line Items]
2021	547
2022	559
2023	461
2024	436
2025	436
2026-76	6,150
Less Interest	(4,185)
Total Leases	$ 4,404

Pension Plans. (Details)

Pension Plans. (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Pension Plans. (Details) [Line Items]
Pension plan, description		The Retirement Plan’s current investment target allocations are 50% equities and 50% debt. The pension committee reviews the actual asset allocation in light of these targets periodically and rebalances investments as necessary.
Percentage of adjusting rate assumed health care		For purposes of determining the cost and obligation for pre-Medicare postretirement medical benefits, a 7.00% annual rate of increase in the per capita cost of covered benefits (i.e., health care trend rate) was assumed for the Postretirement Plan in 2022, adjusted to a rate of 4.50% in 2031.
Retirement Plan [Member]
Pension Plans. (Details) [Line Items]
Net periodic benefit cost		$ 192	$ 374
Forecast [Member] | Retirement Plan [Member]
Pension Plans. (Details) [Line Items]
Expected contributions by the company	$ 800
Net periodic benefit cost	$ 200

Pension Plans. (Details) - Sche

Pension Plans. (Details) - Schedule of information related to the retirement plan - Retirement Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Changes in plan assets:
Fair value of plan assets, beginning	$ 15,654	$ 13,257
Actual gains	1,969	2,692
Benefits paid	(721)	(698)
Company contributions	686	403
Participant contributions
Fair value of plan assets, ending	17,588	15,654
Less: projected accumulated benefit obligation	24,629	21,643
Funded status, (underfunded)/overfunded	(7,041)	(5,989)
Amounts recognized in the consolidated balance sheets:
Other liabilities	(7,041)	(5,989)
Accumulated other comprehensive loss	3,199	1,654
Components of net periodic benefit costs are as follows:
Service cost	405	374
Interest cost	690	760
Expected return on plan assets	(903)	(760)
Net periodic benefit cost	192	374
Loss recognized in other comprehensive expense	$ 1,545	$ 585
Assumptions used in computation of benefit obligations:
Discount rate	2.50%	3.25%
Expected long-term return on plan assets	6.25%	6.25%
Rate of compensation increase

Pension Plans. (Details) - Sc_2

Pension Plans. (Details) - Schedule of expected benefit payments - Retirement Plan [Member] $ in Thousands	Dec. 31, 2020USD ($)
Pension Plans. (Details) - Schedule of expected benefit payments [Line Items]
2021	$ 830
2022	860
2023	900
2024	930
2025	990
2026-30	5,510
Total expected benefit payments	$ 10,020

Pension Plans. (Details) - Sc_3

Pension Plans. (Details) - Schedule of defined contribution plan - Postretirement Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Amounts at the end of the year:
Accumulated/projected benefit obligation	$ 5,296	$ 5,274
Fair value of plan assets
Funded status, (underfunded)/overfunded	(5,296)	(5,274)
Amounts recognized in the consolidated balance sheets:
Accrued liabilities	(300)	(280)
Other liabilities	(4,996)	(4,994)
Accumulated other comprehensive loss	679	716
Company contributions	174	171
Participant contributions	26	24
Benefits paid	(200)	(195)
Service cost	54	67
Interest cost	151	219
Amortization of prior service costs	30	122
Net periodic benefit cost	235	408
Gain recognized in other comprehensive income	$ (37)	$ (674)
Discount rate used in computation of benefit obligations	2.05%	2.95%

Pension Plans. (Details) - Sc_4

Pension Plans. (Details) - Schedule of expected benefit payments - Postretirement Plan [Member] $ in Thousands	Dec. 31, 2020USD ($)
Pension Plans. (Details) - Schedule of expected benefit payments [Line Items]
2021	$ 300
2022	270
2023	290
2024	330
2025	330
2026-2030	2,040
Total expected benefit payments	$ 3,560

Income Taxes. (Details)

Income Taxes. (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes. (Details) [Line Items]
Federal net operating losses	$ 77,500,000
Capital loss, description	Federal capital loss of $113,928,000 may be carried forward for 5 years and will expire in 2025. State capital loss of $110,279,000 may be carried forward for 5 years for most of the states in which the Company files returns and will expire in 2025.
Valuation allowance	$ 85,688,000	$ 84,065,000
Increase in valuation allowance	1,623,000	43,477,000
Additional net operating losses		$ 22,641,000
Disallowed depreciation	20,836,000
Federal [Member]
Income Taxes. (Details) [Line Items]
Remaining net operating loss carryforwards	227,817,000
State [Member]
Income Taxes. (Details) [Line Items]
Remaining net operating loss carryforwards	$ 211,680,000

Income Taxes. (Details) - Sched

Income Taxes. (Details) - Schedule of provision for income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of provision for income taxes [Abstract]
Current provision (benefit)		$ (22)
Deferred provision (benefit)	(17)	2
Total	$ (17)	$ (20)

Income Taxes. (Details) - Sch_2

Income Taxes. (Details) - Schedule of reconciliation of effective tax rate	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of reconciliation of effective tax rate [Abstract]
Statutory rate	21.00%	21.00%
State income taxes, net of federal benefit	5.70%	5.70%
Change in valuation allowance	(9.40%)	(22.40%)
Fair value adjustments	(12.70%)
Noncontrolling interest	(3.40%)	(3.30%)
Non-deductible items	(0.40%)	(0.10%)
Other	(0.80%)	(1.00%)
Effective rate	(0.00%)	(0.10%)

Income Taxes. (Details) - Sch_3

Income Taxes. (Details) - Schedule of components of deferred income taxes - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Net operating loss carryforwards	$ 61,208	$ 61,775
Capital loss	29,684
Disallowed interest	6,255	8,242
R&D, Energy and AMT credits	3,864	3,864
Pension liability	3,235	2,979
Railcar contracts	302	379
Stock-based compensation	441	551
Allowance for doubtful accounts and other assets	461	578
Property and equipment		3,325
Other	1,963	3,458
Total deferred tax assets	107,413	85,151
Deferred tax liabilities:
Property and equipment	(16,243)
Intangibles	(749)	(749)
Derivatives	(4,497)	(153)
Other	(472)	(437)
Total deferred tax liabilities	(21,961)	(1,339)
Valuation allowance	(85,688)	(84,065)
Net deferred tax liabilities, included in other liabilities	$ (236)	$ (253)

Income Taxes. (Details) - Sch_4

Income Taxes. (Details) - Schedule of net operating loss carryforwards $ in Thousands	Dec. 31, 2020USD ($)
Federal [Member]
Operating Loss Carryforwards [Line Items]
2021	$ 152,026
2022	6,308
2023	6,308
2024	6,308
2025	6,308
Beyond 2025	50,559
Total	227,817
State [Member]
Operating Loss Carryforwards [Line Items]
2021	135,458
2022	5,318
2023	5,318
2024	5,135
2025	5,089
Beyond 2025	55,363
Total	211,681
2021–2025 [Member] | Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	4,103
2021–2025 [Member] | State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward
2026–2030 [Member] | Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	9,678
2026–2030 [Member] | State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	56,174
2031–2035 [Member] | Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	106,886
2031–2035 [Member] | State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	57,567
2036 and after [Member] | Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	107,150	[1]
2036 and after [Member] | State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	$ 97,940	[1]
[1]	Includes indefinite life federal net operating losses of $77.5 million generated after 2017.

Income Taxes. (Details) - Sch_5

Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions	12 Months Ended
	Dec. 31, 2020
Federal [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Alabama [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Arizona [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2016 - 2019
Arkansas [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
California [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2016 - 2019
Colorado [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2015 - 2019
Connecticut [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Georgia [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Idaho [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Illinois [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Indiana [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Iowa [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Kansas [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Louisiana [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Michigan [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Minnesota [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Mississippi [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Missouri [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Nebraska [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
New Mexico [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Oklahoma [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Oregon [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Pennsylvania [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Rhode Island [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
South Carolina [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Tennessee [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2017 - 2019
Texas [Member]
Income Taxes. (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2016 - 2019

Preferred Stock. (Details)

Preferred Stock. (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Preferred Stock. (Details) [Line Items]
Preferred undesignated shares authorized	6,734,835
Preferred shares authorized	10,000,000	10,000,000
Percentage of preferred stock	25.00%
Registration fees	$ 25,000
Preferred stock dividends accrued and paid		$ 946,000
Preferred stock dividends and not yet pay in cash	$ 1,268,000	$ 319,000
Series A Preferred Stock [Member]
Preferred Stock. (Details) [Line Items]
Preferred shares authorized	1,684,375
Cumulative dividends payable in cash	5.00%
Series B Preferred Stock [Member]
Preferred Stock. (Details) [Line Items]
Preferred shares authorized	1,580,790
Cumulative dividends payable in cash	7.00%
Percentage of preferred stock	25.00%
Preferred shares outstanding	926,942
Liquidation preference stock holder	$ 19.50
Preferred stock convertible into common shares, common shares	964,230
Votes per share	0.03
Registration affiliates, percentage	10.00%

Common Stock and Warrants. (Det

Common Stock and Warrants. (Details) - USD ($)	1 Months Ended			12 Months Ended
	Oct. 28, 2020	Aug. 31, 2020	Dec. 22, 2019	Dec. 31, 2020	Dec. 31, 2019
Common Stock and Warrants. (Details) [Line Items]
Issued warrants to purchase aggregate (in Shares)			5,500,000
Exercise price (in Dollars per share)		$ 1	$ 1
Fair value adjustments for warrants					$ 977,000
Shares issued (in Shares)	5,075,000
Offering price per share (in Dollars per share)	$ 8.42
Common stock issued for pre funded warrant (in Shares)	3,825,493
Price per warrant (in Dollars per share)	$ 8.42
Gross proceeds from common stock				$ 75,000,000
Net offering proceeds				$ 70,500,000
Issued nonvoting common shares exercisable (in Shares)				3,539,236
Number of stock issued (in Shares)				1,421,000	3,137,000
Common stock value				$ 5,296,000	$ 3,670,000
Fees paid				$ 171,000	$ 66,000
Private Placement [Member]
Common Stock and Warrants. (Details) [Line Items]
Exercise price (in Dollars per share)	$ 9.757
Number of stock issued, value	$ 8,900,493
Nonvoting Common Stock [Member]
Common Stock and Warrants. (Details) [Line Items]
Issued nonvoting common shares exercisable (in Shares)				896

Common Stock and Warrants. (D_2

Common Stock and Warrants. (Details) - Schedule of warrant activity - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of warrant activity [Abstract]
Beginning balance, Number of Shares (in Shares)	977
Beginning balance, Price per Share	$ 1
Beginning balance, Weighted Average Exercise Price	$ 1
Warrants issued, Number of Shares (in Shares)		5,500,000
Warrants issued, Price per Share		$ 1
Warrants issued, Weighted Average Exercise Price		$ 1
Ending Balance, Number of Shares (in Shares)	8,474	977
Ending Balance, Price per share	$ 9.76	$ 1
Ending Balance, Weighted Average Exercise Price	$ 9.76	$ 1
Warrants exercised, Number of Shares (in Shares)	(5,500,000)
Warrants exercised, per share	$ 1
Warrants exercised, Weighted Average Exercise Price	$ 1
Pre-funded warrants issued, Number of Shares (in Shares)	3,825,000
Pre-funded warrants issued. per share	$ 0
Pre-funded warrants issued, Weighted Average Exercise Price	$ 0
Pre-funded warrants exercised, Number of Shares (in Shares)	(3,825,000)
Pre-funded warrants exercised, per share	$ 0
Pre-funded warrants exercised, Weighted Average Exercise Price	$ 0
Series A warrants issued, Number of Shares (in Shares)	8,900,000
Series A warrants issued, per share	$ 9.76
Series A warrants issued, Weighted Average Exercise Price	$ 9.76

Stock-based compensation. (Deta

Stock-based compensation. (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Nov. 18, 2019	Nov. 07, 2019	Jul. 16, 2016	Jul. 14, 2016
Stock-based compensation. (Details) [Line Items]
Intrinsic value of the options outstanding	$ 262,000	$ 0
Fair value common stock at vesting aggregate	1,639,000	$ 599,000
Total compensation cost related to unvested awards	$ 865,000
Compensation cost weighted average period	1 year 135 days
2006 Stock Incentive Plan [Member]
Stock-based compensation. (Details) [Line Items]
Shares authorized	1,715,000
2016 Stock Incentive Plan [Member]
Stock-based compensation. (Details) [Line Items]
Shares authorized			7,400,000	5,650,000	1,150,000	3,650,000

Stock-based compensation. (De_2

Stock-based compensation. (Details) - Schedule of option activity - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of option activity [Abstract]
Number of Shares, Outstanding at beginning of year	229	229
Weighted Average Exercise Price, Outstanding at beginning of year	$ 4.15	$ 4.15
Number of Shares, Options exercised	(22)
Weighted Average Exercise Price, Options exercised	$ 3.74
Number of Shares, Outstanding at end of year	207	229
Weighted Average Exercise Price, Outstanding at end of year	$ 4.16	$ 4.15
Number of Shares, Options exercisable at end of year	207	229
Weighted Average Exercise Price, Options exercisable at end of year	$ 4.16	$ 4.15

Stock-based compensation. (De_3

Stock-based compensation. (Details) - Schedule of stock options by exercise price range shares in Thousands	12 Months Ended
	Dec. 31, 2020$ / sharesshares
3.74 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number Outstanding | shares	197
Options Outstanding, Weighted Average Remaining Contractual Life (yrs.)	2 years 171 days
Options Outstanding, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 3.74
Options Exercisable, Number Exercisable | shares	197
Options Exercisable, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 3,740
12.90 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number Outstanding | shares	10
Options Outstanding, Weighted Average Remaining Contractual Life (yrs.)	215 days
Options Outstanding, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 12.90
Options Exercisable, Number Exercisable | shares	10
Options Exercisable, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 12,900

Stock-based compensation. (De_4

Stock-based compensation. (Details) - Schedule of unvested restricted stock activity shares in Thousands	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Schedule of unvested restricted stock activity [Abstract]
Number of Shares, Unvested Beginning of the period | shares	2,201
Weighted Average Grant Date Fair Value Per Share, Unvested, Beginning of the period | $ / shares	$ 1.84
Number of Shares, Issued | shares	1,663
Weighted Average Grant Date Fair Value Per Share, Issued | $ / shares	$ 1.25
Number of Shares, Vested | shares	(1,290)
Weighted Average Grant Date Fair Value Per Share, Vested | $ / shares	$ 2.08
Number of Shares, Canceled | shares	(314)
Weighted Average Grant Date Fair Value Per Share, Canceled | $ / shares	$ 1.33
Number of Shares, Unvested Ending of the period | shares	2,260
Weighted Average Grant Date Fair Value Per Share, Unvested Ending of the period | $ / shares	$ 1.34

Stock-based compensation. (De_5

Stock-based compensation. (Details) - Schedule of stock-based compensation expense - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 2,679	$ 2,809
Employees [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	2,025	2,422
Non-Employees [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 654	$ 387

Commitments and Contingencies.

Commitments and Contingencies. (Details)	Sep. 30, 2016USD ($)	Dec. 31, 2020USD ($)galT	Dec. 31, 2019USD ($)
Commitments and Contingencies. (Details) [Line Items]
Indexed price purchase contracts gallons		84,722,000
Open fixed-price sales contracts valued		$ 16,722,000
Property Tax Assessment [Member]
Commitments and Contingencies. (Details) [Line Items]
Property tax assessments	$ 10,000,000
Project Amortized Period	20 years
Outstanding balance		9,108,000	$ 9,342,000
Additional property tax payments		$ 900,000
Outstanding interest rate		5.60%
Ethanol Sales Contracts [Member]
Commitments and Contingencies. (Details) [Line Items]
Open fixed-price sales contracts valued		$ 257,310,000
Co-products Sales Contracts [Member]
Commitments and Contingencies. (Details) [Line Items]
Sales contracts (in US Tons) | T		161,000
Ethanol Purchase Contracts [Member] | Suppliers [Member]
Commitments and Contingencies. (Details) [Line Items]
Indexed-price purchase contract (in US Gallons) | gal		5,814,000
Ethanol Purchase Contracts [Member] | Fuel-grade from suppliers [Member]
Commitments and Contingencies. (Details) [Line Items]
Fixed-price purchase contracts value		$ 4,043,000
Ethanol Purchase Contracts [Member] | Corn from suppliers [Member]
Commitments and Contingencies. (Details) [Line Items]
Fixed-price purchase contracts value		$ 22,809,000

Fair Value Measurements. (Detai

Fair Value Measurements. (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Fair Value Measurements. (Details) [Line Items]
Property and equipment held-for-sale at fair value	$ 48,548,000	$ 70,400,000
Issued pre-funded warrants	$ 0.001
Exercise price	9.76	$ 1
Pre-funded Warrants and Other Warrants [Member]
Fair Value Measurements. (Details) [Line Items]
Exercise price	$ 9.757

Fair Value Measurements. (Det_2

Fair Value Measurements. (Details) - Schedule of used and related fair value for the warrants - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of used and related fair value for the warrants [Abstract]
Original Issuance	Dec. 22, 2019	Dec. 22, 2019
Exercise Price (in Dollars per share)	$ 9.76	$ 1
Volatility	178.00%	76.00%
Risk Free Interest Rate	0.08%	1.66%
Term (years)	36 days	3 years
Warrants Outstanding (in Shares)	8,474	977

Fair Value Measurements. (Det_3

Fair Value Measurements. (Details) - Schedule of fair value of pre-funded warrants and other warrants $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)$ / shares
Pre-funded Warrant [Member]
Fair Value Measurements. (Details) - Schedule of fair value of pre-funded warrants and other warrants [Line Items]
Valuation Date	Oct. 28, 2020
Exercise Price (in Dollars per share) | $ / shares	$ 0.01
Volatility	97.00%
Risk Free Interest Rate	0.34%
Term (years)	5 years
Fair Value (in Dollars) | $	$ 23,638
Other Warrant [Member]
Fair Value Measurements. (Details) - Schedule of fair value of pre-funded warrants and other warrants [Line Items]
Valuation Date	Oct. 28, 2020
Exercise Price (in Dollars per share) | $ / shares	$ 9.76
Volatility	134.00%
Risk Free Interest Rate	0.14%
Term (years)	1 year 6 months
Fair Value (in Dollars) | $	$ 27,048
Pre-funded Warrant [Member]
Fair Value Measurements. (Details) - Schedule of fair value of pre-funded warrants and other warrants [Line Items]
Valuation Date	Nov. 16, 2020
Exercise Price (in Dollars per share) | $ / shares	$ 0.01
Volatility	97.00%
Risk Free Interest Rate	0.40%
Term (years)	4 years 346 days
Fair Value (in Dollars) | $	$ 21,916
Other Warrant [Member]
Fair Value Measurements. (Details) - Schedule of fair value of pre-funded warrants and other warrants [Line Items]
Valuation Date	Nov. 24, 2020
Exercise Price (in Dollars per share) | $ / shares	$ 9.76
Volatility	135.00%
Risk Free Interest Rate	0.13%
Term (years)	1 year 164 days
Fair Value (in Dollars) | $	$ 31,231

Fair Value Measurements. (Det_4

Fair Value Measurements. (Details) - Schedule of fair values of warrants based on unobservable inputs $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Warrants to Senior Noteholders [Member]
Fair Value Measurements. (Details) - Schedule of fair values of warrants based on unobservable inputs [Line Items]
Balance, December 31, 2019	$ 977
Issuance of warrants in October offering
Exercise of warrants/reclass to equity	(8,474)
Adjustments to fair value for the period	7,497
Balance, December 31, 2020
Pre-funded Warrants [Member]
Fair Value Measurements. (Details) - Schedule of fair values of warrants based on unobservable inputs [Line Items]
Balance, December 31, 2019
Issuance of warrants in October offering	23,638
Exercise of warrants/reclass to equity	(21,917)
Adjustments to fair value for the period	(1,721)
Balance, December 31, 2020
Other Warrants [Member]
Fair Value Measurements. (Details) - Schedule of fair values of warrants based on unobservable inputs [Line Items]
Balance, December 31, 2019
Issuance of warrants in October offering	27,048
Exercise of warrants/reclass to equity	(31,231)
Adjustments to fair value for the period	4,183
Balance, December 31, 2020

Fair Value Measurements. (Det_5

Fair Value Measurements. (Details) - Schedule of recurring and nonrecurring fair value measurements - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019
Assets:
Assets		$ 93,032	$ 88,492
Liabilities:
Liabilities			(2,837)
Derivative financial instruments [Member]
Assets:
Assets		17,149	2,438
Long-lived assets held-for-sale [Member]
Assets:
Assets		58,295	70,400
Defined Benefit Plan Assets Large U.S. Equity [Member]
Assets:
Assets	[1],[2]	$ 5,470	$ 4,654
Benefit Plan Percentage Allocation	[1],[2]	31.00%	30.00%
Defined Benefit Plan Assets Small/Mid U.S. Equity [Member]
Assets:
Assets	[1],[3]	$ 2,605	$ 2,348
Benefit Plan Percentage Allocation	[1],[3]	15.00%	15.00%
Defined Benefit Plan Assets International Equity [Member]
Assets:
Assets	[1],[4]	$ 2,921	$ 2,596
Benefit Plan Percentage Allocation	[1],[4]	17.00%	17.00%
Defined Benefit Plan Assets Fixed Income [Member]
Assets:
Assets	[1],[5]	$ 6,592	$ 6,056
Benefit Plan Percentage Allocation	[1],[5]	37.00%	38.00%
Derivative financial instruments [Member]
Liabilities:
Liabilities			$ (1,860)
Level 1 [Member]
Assets:
Assets		$ 17,149	2,438
Liabilities:
Liabilities			(1,860)
Level 1 [Member] | Derivative financial instruments [Member]
Assets:
Assets		17,149	2,438
Level 1 [Member] | Long-lived assets held-for-sale [Member]
Assets:
Assets
Level 1 [Member] | Defined Benefit Plan Assets Large U.S. Equity [Member]
Assets:
Assets	[1],[2]
Level 1 [Member] | Defined Benefit Plan Assets Small/Mid U.S. Equity [Member]
Assets:
Assets	[1],[3]
Level 1 [Member] | Defined Benefit Plan Assets International Equity [Member]
Assets:
Assets	[1],[4]
Level 1 [Member] | Defined Benefit Plan Assets Fixed Income [Member]
Assets:
Assets	[1],[5]
Level 1 [Member] | Derivative financial instruments [Member]
Liabilities:
Liabilities			(1,860)
Level 2 [Member]
Assets:
Assets		17,588	15,654
Liabilities:
Liabilities
Level 2 [Member] | Derivative financial instruments [Member]
Assets:
Assets
Level 2 [Member] | Long-lived assets held-for-sale [Member]
Assets:
Assets
Level 2 [Member] | Defined Benefit Plan Assets Large U.S. Equity [Member]
Assets:
Assets	[1],[2]	5,470	4,654
Level 2 [Member] | Defined Benefit Plan Assets Small/Mid U.S. Equity [Member]
Assets:
Assets	[1],[3]	2,605	2,348
Level 2 [Member] | Defined Benefit Plan Assets International Equity [Member]
Assets:
Assets	[1],[4]	2,921	2,596
Level 2 [Member] | Defined Benefit Plan Assets Fixed Income [Member]
Assets:
Assets	[1],[5]	6,592	6,056
Level 2 [Member] | Derivative financial instruments [Member]
Liabilities:
Liabilities
Level 3 [Member]
Assets:
Assets		58,295	70,400
Liabilities:
Liabilities			(977)
Level 3 [Member] | Derivative financial instruments [Member]
Assets:
Assets
Level 3 [Member] | Long-lived assets held-for-sale [Member]
Assets:
Assets		58,295	70,400
Level 3 [Member] | Defined Benefit Plan Assets Large U.S. Equity [Member]
Assets:
Assets	[1],[2]
Level 3 [Member] | Defined Benefit Plan Assets Small/Mid U.S. Equity [Member]
Assets:
Assets	[1],[3]
Level 3 [Member] | Defined Benefit Plan Assets International Equity [Member]
Assets:
Assets	[1],[4]
Level 3 [Member] | Defined Benefit Plan Assets Fixed Income [Member]
Assets:
Assets	[1],[5]
Level 3 [Member] | Derivative financial instruments [Member]
Liabilities:
Liabilities
Warrants [Member]
Liabilities:
Liabilities			(977)
Warrants [Member] | Level 1 [Member]
Liabilities:
Liabilities
Warrants [Member] | Level 2 [Member]
Liabilities:
Liabilities
Warrants [Member] | Level 3 [Member]
Liabilities:
Liabilities			$ (977)
[1]	See Note 10 for accounting discussion.
[2]	This category includes investments in funds comprised of equity securities of large U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.
[3]	This category includes investments in funds comprised of equity securities of small- and medium-sized U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.
[4]	This category includes investments in funds comprised of equity securities of foreign companies including emerging markets. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.
[5]	This category includes investments in funds comprised of U.S. and foreign investment-grade fixed income securities, high-yield fixed income securities that are rated below investment-grade, U.S. treasury securities, mortgage-backed securities, and other asset-backed securities. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.

Parent Company Financials. (Det

Parent Company Financials. (Details)	Dec. 31, 2020USD ($)
Condensed Financial Information Disclosure [Abstract]
Net asset	$ 262,200,000

Parent Company Financials. (D_2

Parent Company Financials. (Details) - Schedule of parent company financial statements - Parent Company [Member] - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current Assets:
Cash and cash equivalents	$ 25,632	$ 4,985	$ 6,759
Receivables from subsidiaries	15,548	13,057
Other current assets	1,836	2,349
Total current assets	43,016	20,391
Property and equipment, net	142	269
Other Assets:
Investments in subsidiaries	246,518	218,464
Right of use lease assets	2,985	3,253
Alto West LLC receivable	42,649	55,750
Other assets	1,088	1,452
Total other assets	293,240	278,919
Total Assets	336,398	299,579
Current Liabilities:
Accounts payable and accrued liabilities	2,001	5,907
Accrued Alto Op Co. purchase	3,829	3,829
Current portion of long-term debt	25,533	10,000
Other current liabilities	473	659
Total current liabilities	31,836	20,395
Long-term debt, net	5,564	56,110
Other liabilities	2,763	3,294
Total Liabilities	40,163	79,799
Stockholders’ Equity:
Preferred stock	1	1
Common and non-voting common stock	72	56
Additional paid-in capital	1,036,638	942,307
Accumulated other comprehensive loss	(3,878)	(2,370)
Accumulated deficit	(736,598)	(720,214)
Total Alto Ingredients, Inc. stockholders’ equity	296,235	219,780
Total Liabilities and Stockholders’ Equity	$ 336,398	$ 299,579

Parent Company Financials. (D_3

Parent Company Financials. (Details) - Schedule of statement of operations parent company - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Parent Company Financials. (Details) - Schedule of statement of operations parent company [Line Items]
Management fees from subsidiaries	$ 11,724	$ 12,682
Selling, general and administrative expenses	16,990	16,007
Loss from operations	(5,266)	(3,325)
Fair value adjustments	(9,959)
Loss on debt extinguishment		(6,517)
Interest income	4,011	4,600
Interest expense	(10,095)	(9,637)
Other expense, net	(220)	(86)
Loss before benefit for income taxes	(21,529)	(14,965)
Benefit for income taxes	17	20
Loss before equity in earnings of subsidiaries	(21,512)	(14,945)
Equity in income (losses) of subsidiaries	6,396	(74,004)
Consolidated net loss	$ (15,116)	$ (88,949)

Parent Company Financials. (D_4

Parent Company Financials. (Details) - Schedule of statement of cash flows parent company - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating Activities:
Net loss	$ (15,116)	$ (88,949)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Equity in (income) losses of subsidiaries	(6,396)	74,004
Depreciation	127	267
Fair value adjustments	9,959
Loss on debt extinguishment		6,517
Amortization of debt discounts	(230)	689
Changes in operating assets and liabilities:
Other assets	883	3,277
Accounts payable and accrued expenses	(5,378)	2,673
Accounts receivable with subsidiaries	(2,491)	2,115
Accounts payable with subsidiaries		(49)
Net cash used in operating activities	(18,642)	544
Investing Activities:
Additions to property and equipment		(14)
Investments in subsidiaries	(20,865)
Net cash used in investing activities	(20,865)	(14)
Financing Activities:
Proceeds from issuance of common stock	75,829	3,670
Proceeds from warrant exercises	5,500
Proceeds from CARES Act loans	5,973
Proceeds from West receivable	13,101
Debt issuances costs		(1,280)
Payments on senior notes	(40,249)	(3,748)
Preferred stock dividend payments		(946)
Net cash provided by (used in) financing activities	60,154	(2,304)
Net increase (decrease) in cash and cash equivalents	20,647	(1,774)
Cash and cash equivalents at beginning of period	4,985	6,759
Cash and cash equivalents at end of period	$ 25,632	$ 4,985