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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 |
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
Exhibit 31.1
CERTIFICATION
I, David H. Watson, certify that:
1. I have reviewed this Annual Report on Form 10-K of Argan, Inc. (the “Registrant”), for the fiscal year ended January 31, 2024;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this report;
4. The Registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:
a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c) Evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d) Disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting;
5. The Registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions):
a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and
b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.
Date: |
| |
| /s/ David H. Watson | |
| ||
| President and Chief Executive Officer | |
| (Principal Executive Officer) | |
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
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| Filed on: | 4/11/24 | 8-K | ||
| For Period end: | 1/31/24 | |||
| List all Filings | ||||