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Argan Inc – ‘10-K’ for 1/31/20 – ‘EX-23.1’

On:  Tuesday, 4/14/20, at 4:29pm ET   ·   For:  1/31/20   ·   Accession #:  1104659-20-46386   ·   File #:  1-31756

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/14/20  Argan Inc                         10-K        1/31/20   87:8.8M                                   Toppan Merrill/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    719K 
 2: EX-4        Instrument Defining the Rights of Security Holders  HTML     32K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML     25K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     31K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     26K 
78: R1          Document and Entity Information                     HTML     59K 
51: R2          Consolidated Statements of Earnings                 HTML     95K 
24: R3          Consolidated Balance Sheets                         HTML    113K 
66: R4          Consolidated Balance Sheets (Parenthetical)         HTML     44K 
75: R5          Consolidated Statements of Stockholders' Equity     HTML     67K 
48: R6          Consolidated Statements of Cash Flows               HTML    119K 
20: R7          Description of the Business and Basis of            HTML     66K 
                Presentation                                                     
65: R8          Recently Issued Accounting Pronouncements           HTML     31K 
79: R9          Special Purpose Entities                            HTML     31K 
55: R10         Revenues From Contracts With Customers              HTML     73K 
84: R11         Cash, Cash Equivalents and Short-Term Investments   HTML     30K 
35: R12         Accounts and Notes Receivable                       HTML     29K 
27: R13         Purchased Intangible Assets                         HTML    139K 
54: R14         Property, Plant and Equipment                       HTML     56K 
83: R15         Financing Arrangements                              HTML     31K 
34: R16         Commitments                                         HTML     60K 
26: R17         Legal Contingencies                                 HTML     35K 
56: R18         Stock-Based Compensation                            HTML    154K 
82: R19         Income Taxes                                        HTML    182K 
50: R20         (Loss) Income Per Share Attributable to the         HTML     65K 
                Stockholders of Argan, Inc.                                      
22: R21         Cash Dividends                                      HTML     27K 
68: R22         Segment Reporting                                   HTML    380K 
77: R23         Customer Concentrations                             HTML     31K 
49: R24         Quarterly Financial Information (Unaudited)         HTML    139K 
21: R25         Subsequent Events                                   HTML     33K 
67: R26         Description of the Business and Basis of            HTML     94K 
                Presentation (Policies)                                          
76: R27         Revenues From Contract With Customers (Tables)      HTML     50K 
47: R28         Purchased Intangible Assets (Tables)                HTML    135K 
25: R29         Property, Plant and Equipment (Tables)              HTML     54K 
29: R30         Commitments (Tables)                                HTML     43K 
36: R31         Stock-Based Compensation (Tables)                   HTML    151K 
80: R32         Income Taxes (Tables)                               HTML    165K 
52: R33         (Loss) Income Per Share Attributable to the         HTML     65K 
                Stockholders of Argan, Inc. (Tables)                             
30: R34         Segment Reporting (Tables)                          HTML    380K 
37: R35         Quarterly Financial Information (Unaudited)         HTML    138K 
                (Tables)                                                         
81: R36         Description of the Business and Basis of            HTML     33K 
                Presentation (Details)                                           
53: R37         Recently Issued Accounting Pronouncements           HTML     34K 
                (Details)                                                        
28: R38         Special Purpose Entities (Details)                  HTML     42K 
38: R39         REVENUES FROM CONTRACTS WITH CUSTOMERS - Variable   HTML     37K 
                Consideration and Accounting for a Loss Contract                 
                (Details)                                                        
15: R40         REVENUES FROM CONTRACTS WITH CUSTOMERS - Remaining  HTML     34K 
                Unsatisfied Performance Obligations (Details)                    
42: R41         REVENUES FROM CONTRACTS WITH CUSTOMERS -            HTML     43K 
                Disaggregation of Revenues (Details)                             
73: R42         Cash, Cash Equivalents and Short-Term Investments   HTML     31K 
                (Details)                                                        
63: R43         Accounts and Notes Receivable (Details)             HTML     30K 
16: R44         PURCHASED INTANGIBLE ASSETS - Changes in the        HTML     40K 
                balances of goodwill (Details)                                   
43: R45         PURCHASED INTANGIBLE ASSETS - Goodwill and Finite   HTML    109K 
                Lived Intangible Assets (Details)                                
74: R46         PURCHASED INTANGIBLE ASSETS - Finite Lived          HTML     41K 
                Intangible Future Amortization Schedule (Details)                
64: R47         PROPERTY, PLANT AND EQUIPMENT - Summary of          HTML     46K 
                Property, Plant and Equipment (Details)                          
14: R48         PROPERTY, PLANT AND EQUIPMENT - Depreciation        HTML     30K 
                Expense and Cost of Maintenance and Repairs                      
                (Details)                                                        
44: R49         Financing Arrangements (Details)                    HTML     50K 
41: R50         COMMITMENTS - Leases (Details)                      HTML     74K 
32: R51         COMMITMENTS - Maturity Schedule (Details)           HTML     52K 
59: R52         COMMITMENTS - Warranties (Details)                  HTML     27K 
87: R53         Legal Contingencies (Details)                       HTML     44K 
40: R54         STOCK-BASED COMPENSATION - Summary of Activity      HTML     63K 
                under Company's Stock Option Plans (Details)                     
31: R55         STOCK-BASED COMPENSATION - Summary of Change in     HTML     43K 
                Number of Non-Vested Options to Purchase Shares of               
                Common Stock (Details)                                           
58: R56         STOCK-BASED COMPENSATION - Summary of Assumptions   HTML     41K 
                Used to Estimate Fair Value of Stock Options                     
                Granted (Details)                                                
86: R57         STOCK-BASED COMPENSATION - Additional Information   HTML     79K 
                (Details)                                                        
39: R58         INCOME TAXES - The Tax Cuts and Jobs Act (the "Tax  HTML     31K 
                Act") (Details)                                                  
33: R59         INCOME TAXES - Components of Company's Income Tax   HTML     50K 
                Expense (Benefit) (Details)                                      
61: R60         INCOME TAXES - Income Tax Expense Reconciliation    HTML     73K 
                (Details)                                                        
72: R61         INCOME TAXES - Research and Development Tax         HTML     37K 
                Credits (Details)                                                
46: R62         INCOME TAXES - Schedule of Tax Effects of           HTML     73K 
                Temporary Differences that Gave Rise to Deferred                 
                Tax Assets (Details)                                             
18: R63         INCOME TAXES - Supplemental cash flow information   HTML     30K 
                (Details)                                                        
60: R64         (Loss) Income Per Share Attributable to the         HTML     53K 
                Stockholders of Argan, Inc. (Details)                            
71: R65         (Loss) Income Per Share Attributable to the         HTML     28K 
                Stockholders of Argan, Inc. - Additional                         
                information (Details)                                            
45: R66         Cash Dividends (Details)                            HTML     31K 
17: R67         Segment Reporting (Details)                         HTML    137K 
62: R68         Customer Concentrations (Details)                   HTML     62K 
70: R69         Quarterly Financial Information (Unaudited)         HTML     54K 
                (Details)                                                        
85: R70         Quarterly Financial Information (unaudited) -       HTML     29K 
                Additional information (Details)                                 
57: R71         Subsequent Events (Details)                         HTML     29K 
69: XML         IDEA XML File -- Filing Summary                      XML    157K 
23: EXCEL       IDEA Workbook of Financial Reports                  XLSX    100K 
 8: EX-101.INS  XBRL Instance -- agx-20200131                        XML   3.00M 
10: EX-101.CAL  XBRL Calculations -- agx-20200131_cal                XML    187K 
11: EX-101.DEF  XBRL Definitions -- agx-20200131_def                 XML    448K 
12: EX-101.LAB  XBRL Labels -- agx-20200131_lab                      XML   1.15M 
13: EX-101.PRE  XBRL Presentations -- agx-20200131_pre               XML    886K 
 9: EX-101.SCH  XBRL Schema -- agx-20200131                          XSD    172K 
19: ZIP         XBRL Zipped Folder -- 0001104659-20-046386-xbrl      Zip    187K 


‘EX-23.1’   —   Consent of Experts or Counsel


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EXHIBIT 23.1

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We have issued our reports dated April 14, 2020, with respect to the consolidated financial statements and internal control over financial reporting included in the Annual Report of Argan, Inc. on Form 10-K for the year ended January 31, 2020. We consent to the incorporation by reference of said reports in the Registration Statements of Argan, Inc. on Forms S-3 (No. 333-208913, No. 333-109528, No. 333-122991, No. 333-135192, No. 333-140755, No. 333-140782, No. 333-152366, and No. 333-179492) and on Forms S-8 (No. 333-208914, No. 333-107627, No. 333-143788, No. 333-152367, No. 333-175598, and No. 333-192103).

 

/s/ GRANT THORNTON LLP

 

Philadelphia, Pennsylvania

April 14, 2020

 

 C: 

 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:4/14/208-K
For Period end:1/31/20
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/11/24  Argan Inc.                        10-K        1/31/24  100:11M                                    Toppan Merrill Bridge/FA
 4/17/23  Argan Inc.                        10-K        1/31/23   88:10M                                    Toppan Merrill Bridge/FA
 4/13/22  Argan Inc.                        10-K        1/31/22   83:9.9M                                   Toppan Merrill Bridge/FA
 4/14/21  Argan Inc.                        10-K        1/31/21   85:9.4M                                   Toppan Merrill Bridge/FA
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Filing Submission 0001104659-20-046386   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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