ARGAN INC (AGX) [Rocket]

In millions, except per share items	Apr-30-23	Oct-31-22	Jul-31-22	Apr-30-22	Jan-31-22	Oct-31-21	Jul-31-21
	10-Q	10-Q	10-Q	10-Q	10-K	10-Q	10-Q
ASSETS
CURRENT ASSETS
Cash and cash equivalents	195.9	136.1	143.3	192.3	350.5	391.6	451.4
Short-term investments	90.6	150.6	175.6	175.2	90.0	90.0	40.1
Available-for-sale securities	30.4
Accounts receivable, net	60.8	37.9	24.9	36.0	27.0	35.8	43.1
Contract assets	4.9	11.6	8.7	6.9	4.9	9.9	25.4
Other current assets	42.4	28.9	25.6	37.2	34.9	32.5	37.7
TOTAL CURRENT ASSETS	425.0	365.0	378.2	447.6	507.3	559.7	597.7
Property, plant and equipment, net	10.7	10.5	9.5	9.9	10.5	18.4	19.2
Goodwill	28.0	28.0	28.0	28.0	28.0	27.9	27.9
Intangible assets, net	2.5	2.7	2.9	3.2	3.3	3.4	3.6
Deferred taxes, net	3.6				0.5
Right-of-use and other assets	5.9
TOTAL ASSETS	475.7	410.9	423.1	492.8	553.6	613.2	652.0

LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Accounts payable	36.3	45.3	38.2	39.9	41.8	40.0	44.3
Accrued expenses	44.8	40.2	39.8	39.4	53.3	42.7	49.3
Contract liabilities	111.3	49.0	64.0	107.0	127.9	176.4	213.7
TOTAL CURRENT LIABILITIES	192.4	134.5	142.0	186.3	223.0	259.0	307.3
Noncurrent liabilities	5.3	4.6	4.0
TOTAL LIABILITIES	197.7	139.2	146.0	190.8	228.0	263.4	311.5

COMMITMENTS AND CONTINGENCIES (see Notes 7 and 8)
STOCKHOLDERS' EQUITY
Preferred stock, par value $0.10 per share - 500,000 shares authorized; no shares issued and outstanding
Common stock, par value $0.15 per share	2.4	2.4	2.4	2.4	2.4	2.4	2.4
Additional paid-in capital	161.3	161.3	160.2	159.2	158.2	157.2	155.9
Retained earnings	206.6	197.6	193.2	192.5	188.7	190.3	181.9
Less treasury stock, at cost - 2,413,885 and 2,386,699 shares at April 30, 2023 and January 31, 2023, respectively	-89.9	-83.7	-73.6	-47.5	-20.4
Accumulated other comprehensive loss	-2.5	-5.1	-4.4	-3.7	-2.5	-1.8	-1.3
TOTAL STOCKHOLDERS' EQUITY	277.9	272.5	277.8	302.8	326.4	348.1	338.8
TOTAL EQUITY	277.9	271.7	277.0	302.0	325.6	349.8	340.5
TOTAL LIABILITIES AND EQUITY	475.7	410.9	423.1	492.8	553.6	613.2	652.0