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MGP Ingredients Inc. – ‘10-Q’ for 3/31/21 – ‘EX-31.2’

On:  Wednesday, 5/5/21, at 7:36am ET   ·   For:  3/31/21   ·   Accession #:  1628280-21-8980   ·   File #:  0-17196

Previous ‘10-Q’:  ‘10-Q’ on 10/29/20 for 9/30/20   ·   Next:  ‘10-Q’ on 8/4/21 for 6/30/21   ·   Latest:  ‘10-Q’ on 5/2/24 for 3/31/24   ·   9 References:   

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

 5/05/21  MGP Ingredients Inc.              10-Q        3/31/21   58:4.8M                                   Workiva Inc Wde… FA01/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    576K 
 2: EX-10.4     Material Contract                                   HTML     61K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     21K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     21K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     18K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     18K 
13: R1          Cover Page                                          HTML     70K 
14: R2          Condensed Consolidated Statements of Income         HTML     68K 
15: R3          Condensed Consolidated Statements of Comprehensive  HTML     33K 
                Income                                                           
16: R4          Condensed Consolidated Balance Sheets               HTML    112K 
17: R5          Condensed Consolidated Balance Sheets               HTML     41K 
                (Parenthetical)                                                  
18: R6          Condensed Consolidated Statements of Cash Flows     HTML     91K 
19: R7          Condensed Consolidated Statements of Changes In     HTML     51K 
                Stockholders' Equity                                             
20: R8          Condensed Consolidated Statements of Changes in     HTML     19K 
                Stockholders' Equity (Parenthetical)                             
21: R9          Accounting Policies and Basis of Presentation       HTML     46K 
22: R10         Revenue                                             HTML     47K 
23: R11         Business Acquisition                                HTML     22K 
24: R12         Goodwill and Other Intangible Assets                HTML     28K 
25: R13         Corporate Borrowings                                HTML     34K 
26: R14         Income Taxes                                        HTML     22K 
27: R15         Equity and EPS                                      HTML     35K 
28: R16         Commitments and Contingencies                       HTML     30K 
29: R17         Employee and Non-Employee Benefit Plans             HTML     26K 
30: R18         Operating Segments                                  HTML     60K 
31: R19         Subsequent Events                                   HTML     20K 
32: R20         Accounting Policies and Basis of Presentation       HTML     68K 
                (Policies)                                                       
33: R21         Accounting Policies and Basis of Presentation       HTML     30K 
                (Tables)                                                         
34: R22         Revenue (Tables)                                    HTML     44K 
35: R23         Goodwill and Other Intangible Assets (Tables)       HTML     27K 
36: R24         Corporate Borrowings (Tables)                       HTML     34K 
37: R25         Equity and EPS (Tables)                             HTML     33K 
38: R26         Operating Segments (Tables)                         HTML     58K 
39: R27         Accounting Policies and Basis of Presentation -     HTML     31K 
                Inventory (Details)                                              
40: R28         Accounting Policies and Basis of Presentation -     HTML     20K 
                Narrative (Details)                                              
41: R29         Sales (Details)                                     HTML     51K 
42: R30         Business Acquisition (Details)                      HTML     36K 
43: R31         Goodwill and Other Intangible Assets (Details)      HTML     28K 
44: R32         Corporate Borrowings - Indebtedness Outstanding     HTML     43K 
                (Details)                                                        
45: R33         Corporate Borrowings - Narrative (Details)          HTML     52K 
46: R34         Income Taxes (Details)                              HTML     25K 
47: R35         Equity and EPS - Computations (Details)             HTML     44K 
48: R36         Equity and EPS - Narrative (Details)                HTML     27K 
49: R37         Commitments and Contingencies (Details)             HTML     29K 
50: R38         Employee and Non-Employee Benefit Plans (Details)   HTML     46K 
51: R39         Operating Segments - Narrative (Details)            HTML     18K 
52: R40         Operating Segments - Operating Profit (Loss) Per    HTML     45K 
                Segment (Details)                                                
53: R41         Operating Segments - Identifiable Assets by         HTML     29K 
                Segment (Details)                                                
54: R42         Subsequent Events (Details)                         HTML     22K 
56: XML         IDEA XML File -- Filing Summary                      XML     97K 
12: XML         XBRL Instance -- mgpi-20210331_htm                   XML    876K 
55: EXCEL       IDEA Workbook of Financial Reports                  XLSX     61K 
 8: EX-101.CAL  XBRL Calculations -- mgpi-20210331_cal               XML    150K 
 9: EX-101.DEF  XBRL Definitions -- mgpi-20210331_def                XML    288K 
10: EX-101.LAB  XBRL Labels -- mgpi-20210331_lab                     XML    897K 
11: EX-101.PRE  XBRL Presentations -- mgpi-20210331_pre              XML    525K 
 7: EX-101.SCH  XBRL Schema -- mgpi-20210331                         XSD     94K 
57: JSON        XBRL Instance as JSON Data -- MetaLinks              238±   336K 
58: ZIP         XBRL Zipped Folder -- 0001628280-21-008980-xbrl      Zip    333K 


‘EX-31.2’   —   Certification — §302 – SOA’02


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Exhibit 31.2
CERTIFICATION

I, Brandon M. Gall, certify that:

1.I have reviewed this Quarterly Report on Form 10-Q of MGP Ingredients, Inc.;
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 officers 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 reasonable likely to materially affect, the registrant’s internal control over financial reporting; and
5.The registrant’s other certifying officers 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 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:May 5, 2021
/s/ Brandon M. Gall
Brandon M. Gall, Vice President, Finance and Chief Financial Officer



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:5/5/218-K
For Period end:3/31/21
 List all Filings 


5 Subsequent Filings that Reference this Filing

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

 2/22/24  MGP Ingredients Inc.              10-K       12/31/23   99:10M                                    Workiva Inc Wde… FA01/FA
 2/23/23  MGP Ingredients Inc.              10-K       12/31/22   94:11M                                    Workiva Inc Wde… FA01/FA
 2/24/22  MGP Ingredients Inc.              10-K       12/31/21   99:12M                                    Workiva Inc Wde… FA01/FA
10/04/21  MGP Ingredients Inc.              S-3ASR     10/04/21    5:851K                                   Workiva Inc Wde… FA01/FA
10/04/21  MGP Ingredients Inc.              S-3ASR     10/04/21    4:365K                                   Workiva Inc Wde… FA01/FA


4 Previous Filings that this Filing References

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

 4/01/21  MGP Ingredients Inc.              8-K:1,2,7,9 4/01/21   16:5.1M                                   Workiva Inc Wde… FA01/FA
 2/25/21  MGP Ingredients Inc.              10-K       12/31/20   86:11M                                    Workiva Inc Wde… FA01/FA
 1/25/21  MGP Ingredients Inc.              8-K:1,3,5,7 1/22/21   16:5.7M                                   Workiva Inc Wde… FA01/FA
 2/18/20  MGP Ingredients Inc.              8-K:1,2,5,9 2/12/20   15:2.3M                                   Workiva Inc Wde… FA01/FA
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Filing Submission 0001628280-21-008980   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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