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Argan Inc. – ‘10-K’ for 1/31/24 – ‘EX-101.PRE’

On:  Thursday, 4/11/24, at 4:16pm ET   ·   For:  1/31/24   ·   Accession #:  1558370-24-4979   ·   File #:  1-31756

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  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

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.62M 
 2: EX-23.1     Consent of Expert or Counsel                        HTML     28K 
 7: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     43K 
                Awarded Compensation                                             
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     31K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     29K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     29K 
13: R1          Document and Entity Information                     HTML     97K 
14: R2          Consolidated Statements of Earnings                 HTML    125K 
15: R3          Consolidated Balance Sheets                         HTML    134K 
16: R4          Consolidated Balance Sheets (Parenthetical)         HTML     49K 
17: R5          Consolidated Statements of Stockholders' Equity     HTML    103K 
18: R6          Consolidated Statements of Cash Flows               HTML    135K 
19: R7          Description of the Business and Basis of            HTML     74K 
                Presentation                                                     
20: R8          Revenues From Contracts With Customers              HTML     57K 
21: R9          Cash, Cash Equivalents and Investments              HTML     84K 
22: R10         Fair Value Measurements                             HTML     75K 
23: R11         Accounts Receivable                                 HTML     30K 
24: R12         Intangible Assets                                   HTML    117K 
25: R13         Property, Plant and Equipment, Net                  HTML     60K 
26: R14         Financing Arrangements                              HTML     35K 
27: R15         Commitments                                         HTML     58K 
28: R16         Legal Contingencies                                 HTML     30K 
29: R17         Stock-Based Compensation                            HTML    101K 
30: R18         Income Taxes                                        HTML    176K 
31: R19         Net Income Per Share                                HTML     61K 
32: R20         Cash Dividends and Common Stock Repurchases         HTML     32K 
33: R21         Variable Interest Entity                            HTML     31K 
34: R22         Customer Concentrations                             HTML     31K 
35: R23         Segment Reporting                                   HTML    295K 
36: R24         Supplemental Financial Statement Information        HTML     57K 
37: R25         Subsequent Events                                   HTML     30K 
38: R26         Description of the Business and Basis of            HTML    115K 
                Presentation (Policies)                                          
39: R27         Revenues From Contracts With Customers (Tables)     HTML     47K 
40: R28         Cash, Cash Equivalents and Investments (Tables)     HTML     80K 
41: R29         Fair Value Measurements (Tables)                    HTML     74K 
42: R30         Intangible Assets (Tables)                          HTML    120K 
43: R31         Property, Plant and Equipment, Net (Tables)         HTML     60K 
44: R32         Commitments (Tables)                                HTML     52K 
45: R33         Stock-Based Compensation (Tables)                   HTML     98K 
46: R34         Income Taxes (Tables)                               HTML    163K 
47: R35         Net Income Per Share (Tables)                       HTML     60K 
48: R36         Segment Reporting (Tables)                          HTML    290K 
49: R37         Supplemental Financial Statement Information        HTML     57K 
                (Tables)                                                         
50: R38         Description of the Business and Basis of            HTML     50K 
                Presentation (Details)                                           
51: R39         REVENUES FROM CONTRACTS WITH CUSTOMERS -            HTML     43K 
                Disaggregation of Revenues (Details)                             
52: R40         Revenues From Contracts With Customers (Details)    HTML     40K 
53: R41         Revenues From Contracts With Customers - Remaining  HTML     35K 
                Unsatisfied Performance Obligations (Details)                    
54: R42         Cash, Cash Equivalents and Investments (Details)    HTML     37K 
55: R43         Cash, Cash Equivalents and Investments -            HTML     34K 
                Investments (Details)                                            
56: R44         CASH, CASH EQUIVALENTS AND INVESTMENTS -            HTML     81K 
                Available-for-Sale Securities (Details)                          
57: R45         CASH, CASH EQUIVALENTS AND INVESTMENTS - Earnings   HTML     29K 
                on Invested Funds (Details)                                      
58: R46         FAIR VALUE MEASUREMENTS - Financial Instruments on  HTML     47K 
                a Recurring Basis (Details)                                      
59: R47         Accounts Receivable (Details)                       HTML     32K 
60: R48         INTANGIBLE ASSETS - Changes in the Balances of      HTML     52K 
                Goodwill (Details)                                               
61: R49         INTANGIBLE ASSETS - Components of Intangible        HTML     42K 
                Assets (Details)                                                 
62: R50         INTANGIBLE ASSETS - Finite Lived Intangible Future  HTML     43K 
                Amortization Schedule (Details)                                  
63: R51         INTANGIBLE ASSETS - Additional Information -        HTML     46K 
                (Details)                                                        
64: R52         PROPERTY, PLANT AND EQUIPMENT, NET - Summary of     HTML     44K 
                Property, Plant and Equipment (Details)                          
65: R53         PROPERTY, PLANT AND EQUIPMENT, NET - Summary of     HTML     36K 
                Property, Plant and Equipment by Geographic Area                 
                (Details)                                                        
66: R54         PROPERTY, PLANT AND EQUIPMENT, NET - Depreciation   HTML     32K 
                Expense and Cost of Maintenance and Repairs                      
                (Details)                                                        
67: R55         Financing Arrangements (Details)                    HTML     42K 
68: R56         COMMITMENTS - Leases (Details)                      HTML     50K 
69: R57         COMMITMENTS - Future minimum lease payments         HTML     54K 
                (Details)                                                        
70: R58         COMMITMENTS - Warranties (Details)                  HTML     30K 
71: R59         COMMITMENTS - Employee Benefit Plans (Details)      HTML     35K 
72: R60         Legal Contingencies (Details)                       HTML     32K 
73: R61         STOCK-BASED COMPENSATION - Summary of Activity      HTML     73K 
                under Company's Stock Option Plans (Details)                     
74: R62         STOCK-BASED COMPENSATION - Summary of Change in     HTML     46K 
                Number of Non-Vested Options to Purchase Shares of               
                Common Stock (Details)                                           
75: R63         STOCK-BASED COMPENSATION - Summary of Change in     HTML     55K 
                restricted stock units (Details)                                 
76: R64         STOCK-BASED COMPENSATION - Additional Information   HTML     95K 
                (Details)                                                        
77: R65         INCOME TAXES - Components of Company's Income Tax   HTML     55K 
                Expense (Details)                                                
78: R66         INCOME TAXES - Income Tax Expense Reconciliation    HTML     58K 
                (Details)                                                        
79: R67         INCOME TAXES - Net Operating Loss Carryback         HTML     32K 
                (Details)                                                        
80: R68         INCOME TAXES - Research and Development Tax         HTML     51K 
                Credits (Details)                                                
81: R69         INCOME TAXES - Unrecognized Income Tax Benefits     HTML     40K 
                (Details)                                                        
82: R70         INCOME TAXES - Schedule of Tax Effects of           HTML     65K 
                Temporary Differences that Gave Rise to Deferred                 
                Tax Assets (Details)                                             
83: R71         INCOME TAXES - Solar Energy Projects And            HTML     51K 
                Supplemental Cash Flow Information (Details)                     
84: R72         Net Income Per Share (Details)                      HTML     60K 
85: R73         Net Income Per Share - Additional information       HTML     29K 
                (Details)                                                        
86: R74         Cash Dividends and Common Stock Repurchases         HTML     57K 
                (Details)                                                        
87: R75         Variable Interest Entity (Details)                  HTML     39K 
88: R76         Customer Concentrations (Details)                   HTML     57K 
89: R77         Segment Reporting (Details)                         HTML    149K 
90: R78         SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION -      HTML     38K 
                Other Current Assets (Details)                                   
91: R79         SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION -      HTML     37K 
                Accrued Expenses (Details)                                       
92: R80         SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION -      HTML     31K 
                Additional Information (Details)                                 
93: R81         Subsequent Events (Details)                         HTML     46K 
94: R82         Pay vs Performance Disclosure                       HTML     39K 
95: R83         Insider Trading Arrangements                        HTML     33K 
97: XML         IDEA XML File -- Filing Summary                      XML    184K 
100: XML         XBRL Instance -- agx-20240131x10k_htm                XML   2.95M  
96: EXCEL       IDEA Workbook of Financial Report Info              XLSX    174K 
 9: EX-101.CAL  XBRL Calculations -- agx-20240131_cal                XML    213K 
10: EX-101.DEF  XBRL Definitions -- agx-20240131_def                 XML    603K 
11: EX-101.LAB  XBRL Labels -- agx-20240131_lab                      XML   1.42M 
12: EX-101.PRE  XBRL Presentations -- agx-20240131_pre               XML   1.11M 
 8: EX-101.SCH  XBRL Schema -- agx-20240131                          XSD    203K 
98: JSON        XBRL Instance as JSON Data -- MetaLinks              589±   894K 
99: ZIP         XBRL Zipped Folder -- 0001558370-24-004979-xbrl      Zip    578K

‘EX-101.PRE’   —   XBRL Presentations — agx-20240131_pre

This Exhibit is an XBRL File.

                                                                                                                                                                                
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16 Previous Filings that this Filing References

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

 5/01/23  Argan Inc.                        DEF 14A     4/28/23   12:4.4M                                   Toppan Merrill Bridge/FA
 3/08/23  Argan Inc.                        8-K:1,2,9   3/06/23   12:345K                                   Toppan Merrill Bridge/FA
 9/08/22  Argan Inc.                        10-Q        7/31/22   69:7.8M                                   Toppan Merrill Bridge/FA
 8/18/22  Argan Inc.                        8-K:5,9     8/16/22   12:203K                                   Toppan Merrill Bridge/FA
 5/04/21  Argan Inc.                        8-K:1,2,9   4/30/21   11:360K                                   Toppan Merrill Bridge/FA
 4/14/21  Argan Inc.                        10-K        1/31/21   85:9.4M                                   Toppan Merrill Bridge/FA
12/10/20  Argan Inc.                        8-K:2,8,9  12/09/20   13:505K                                   Toppan Merrill Bridge/FA
12/09/20  Argan Inc.                        10-Q       10/31/20   68:6.8M                                   Toppan Merrill Bridge/FA
 4/14/20  Argan Inc.                        10-K        1/31/20   87:8.8M                                   Toppan Merrill/FA
12/10/19  Argan Inc.                        10-Q       10/31/19   69:7M                                     Toppan Merrill/FA
 4/10/19  Argan Inc.                        10-K        1/31/19   86:18M                                    Toppan Merrill/FA
 5/07/18  Argan Inc.                        DEF 14A     6/21/18    1:1.3M                                   Toppan Merrill/FA
 5/17/17  Argan Inc.                        8-K:1,2,9   5/15/17    2:860K                                   Toppan Merrill/FA
 4/11/17  Argan Inc.                        10-K        1/31/17   85:8M                                     Toppan Merrill/FA
 4/15/09  Argan Inc.                        10-K        1/31/09    9:798K                                   Bowne - BPC/FA
 4/27/04  Argan Inc.                        10KSB       1/31/04   12:478K                                   EDGARX.com, LLC/FA
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