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STOCKHOLDERS' EQUITY | 6 Months Ended | 12 Months Ended
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Jun. 30, 2018 | Dec. 31, 2017
Equity [Abstract] |  |
STOCKHOLDERS' EQUITY | (4) STOCKHOLDERS’ EQUITY Accumulated Other Comprehensive Loss The changes in accumulated other comprehensive income (loss) by component, net of tax for the quarters and six month periods ended June 30, 2018 and 2017 are as follows:
|  | For the quarter ended June 30, 2018 (Successor) |  |  | For the six months ended June 30, 2018 (Successor) |
(in thousands) |  | Balance at 3/31/18 |  |  | Gains/ (losses) recognized in OCI |  |  | Reclasses from OCI to net income |  |  | Net period OCI |  |  | Remaining balance 6/30/18 |  |  | Balance at 12/31/17 |  |  | Gains/ (losses) recognized in OCI |  |  | Reclasses from OCI to net income |  |  | Net period OCI |  |  | Remaining balance 6/30/18 |
Available for sale securities |  |  | (43 | ) |  |  | — |  |  |  | 43 |  |  |  | 43 |  |  |  | — |  |  |  | 256 |  |  |  | (660 | ) |  |  | 404 |  |  |  | (256 | ) |  |  | — |
Pension/Post- retirement benefits |  |  | (403 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (403 | ) |  |  | (403 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (403 | )
Total |  |  | (446 | ) |  |  | — |  |  |  | 43 |  |  |  | 43 |  |  |  | (403 | ) |  |  | (147 | ) |  |  | (660 | ) |  |  | 404 |  |  |  | (256 | ) |  |  | (403 | )
|  | For the quarter ended June 30, 2017 (Predecessor) |  |  | For the six months ended June 30, 2017 (Predecessor) |
(in thousands) |  | Balance at 3/31/17 |  |  | Gains/ (losses) recognized in OCI |  |  | Reclasses from OCI to net income |  |  | Net period OCI |  |  | Remaining balance 6/30/17 |  |  | Balance at 12/31/16 |  |  | Gains/ (losses) recognized in OCI |  |  | Reclasses from OCI to net income |  |  | Net period OCI |  |  | Remaining balance 6/30/17 |
Available for sale securities |  |  | (95 | ) |  |  | 6 |  |  |  | 80 |  |  |  | 86 |  |  |  | (9 | ) |  |  | (1 | ) |  |  | (209 | ) |  |  | 201 |  |  |  | (8 | ) |  |  | (9 | )
Currency translation adjustment |  |  | (9,811 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (9,811 | ) |  |  | (9,811 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (9,811 | )
Pension/Post- retirement benefits |  |  | (438 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (438 | ) |  |  | 4,683 |  |  |  | (5,121 | ) |  |  | — |  |  |  | (5,121 | ) |  |  | (438 | )
Interest rate swap |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,317 | ) |  |  | — |  |  |  | 1,317 |  |  |  | 1,317 |  |  |  | — |
Total |  |  | (10,344 | ) |  |  | 6 |  |  |  | 80 |  |  |  | 86 |  |  |  | (10,258 | ) |  |  | (6,446 | ) |  |  | (5,330 | ) |  |  | 1,518 |  |  |  | (3,812 | ) |  |  | (10,258 | )
The following table summarizes the reclassifications from accumulated other comprehensive income (loss) to the condensed consolidated statement of income for the quarters and six month periods ended June 30, 2018 and 2017:
|  | Successor |  |  |  |  |  | Predecessor |  |  |  |  |  | Successor |  |  |  |  |  | Predecessor |  |  | Affected line item in the condensed consolidated statements of income
(In thousands) |  | Quarter Ended June 30, 2018 |  |  |  |  |  | Quarter Ended June 30, 2017 |  |  |  |  |  | Six Months Ended June 30, 2018 |  |  |  |  |  | Six Months Ended June 30, 2017 |
Realized gains on available for sale securities |  | $ | 43 |  |  |  |  |  |  |  | 80 |  |  |  |  |  |  |  | 404 |  |  |  |  |  |  |  | 405 |  |  | Interest income and other, net
Interest rate swap |  |  | — |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  | 2,140 |  |  | Interest and other debt costs
Total pre-tax amounts |  |  | 43 |  |  |  |  |  |  |  | 80 |  |  |  |  |  |  |  | 404 |  |  |  |  |  |  |  | 2,545 |  |  |
Tax effect |  |  | — |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  | 1,027 |  |  |
Total gains for the period, net of tax |  | $ | 43 |  |  |  |  |  |  |  | 80 |  |  |  |  |  |  |  | 404 |  |  |  |  |  |  |  | 1,518 |  |  |
| (11) STOCKHOLDERS’ EQUITY Common Stock The number of authorized and issued common stock and preferred stock are as follows:
|  | Successor |  |  | Predecessor |
|  | December 31, 2017 |  |  | March 31, 2017 |
Common stock shares authorized |  |  | 125,000,000 |  |  |  | 125,000,000 |
Common stock par value |  | $ | 0.001 |  |  | $ | 0.10 |
Common stock shares issued |  |  | 22,115,916 |  |  |  | 47,121,304 |
Preferred stock shares authorized |  |  | 3,000,000 |  |  |  | 3,000,000 |
Preferred stock par value |  |  | No par |  |  |  | No par |
Preferred stock shares issued |  |  | — |  |  |  | — |
Common Stock Repurchases No shares were repurchased by the company during the year ended March 31, 2017, or the nine month transition period ended December 31, 2017. Dividend Program There were no dividends declared by the company during the year ended March 31, 2017, or the nine month transition period ended December 31, 2017. Accumulated Other Comprehensive Loss The changes in accumulated other comprehensive income by component, net of tax, are as follows:
|  | Successor |
|  | Period from August 1, 2017 through December 31, 2017 |
(in thousands) |  | Balance at 7/31/17 |  |  | Gains/ (losses) recognized in OCI |  |  | Reclasses from OCI to net income |  |  | Net period OCI |  |  | Remaining balance 12/31/17 |
Available for sale securities |  |  | — |  |  |  | 87 |  |  |  | 169 |  |  |  | 256 |  |  |  | 256 |
Pension/Post-retirement benefits |  |  | — |  |  |  | (403 | ) |  |  | — |  |  |  | (403 | ) |  |  | (403 | )
Total |  |  | — |  |  |  | (316 | ) |  |  | 169 |  |  |  | (147 | ) |  |  | (147 | )
|  | Predecessor |
|  | Period from April 1, 2017 through July 31, 2017 |
(in thousands) |  | Balance at 3/31/17 |  |  | Gains/ (losses) recognized in OCI |  |  | Reclasses from OCI to net income |  |  | Net period OCI |  |  | Remaining balance 7/31/17 |
Available for sale securities |  |  | (95 | ) |  |  | 57 |  |  |  | 106 |  |  |  | 163 |  |  |  | 68 |
Currency translation adjustment |  |  | (9,811 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (9,811 | )
Pension/Post-retirement benefits |  |  | (438 | ) |  |  | (2,598 | ) |  |  | — |  |  |  | (2,598 | ) |  |  | (3,036 | )
Total |  |  | (10,344 | ) |  |  | (2,541 | ) |  |  | 106 |  |  |  | (2,435 | ) |  |  | (12,779 | )
|  | Predecessor |
|  | For the year ended March 31, 2017 |
(in thousands) |  | Balance at 3/31/16 |  |  | Gains/ (losses) recognized in OCI |  |  | Reclasses from OCI to net income |  |  | Net period OCI |  |  | Remaining balance 3/31/17 |
Available for sale securities |  |  | (208 | ) |  |  | (265 | ) |  |  | 378 |  |  |  | 113 |  |  |  | (95 | )
Currency translation adjustment |  |  | (9,811 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (9,811 | )
Pension/Post-retirement benefits |  |  | 4,683 |  |  |  | (5,121 | ) |  |  | — |  |  |  | (5,121 | ) |  |  | (438 | )
Interest rate swap |  |  | (1,530 | ) |  |  | — |  |  |  | 1,530 |  |  |  | 1,530 |  |  |  | — |
Total |  |  | (6,866 | ) |  |  | (5,386 | ) |  |  | 1,908 |  |  |  | (3,478 | ) |  |  | (10,344 | )
The following table summarizes the reclassifications from accumulated other comprehensive loss to the consolidated statement of income,
|  | Successor |  |  | Predecessor |  |  |
(In thousands) |  | Period from August 1, 2017 through December 31, 2017 |  |  | Period from April 1, 2017 through July 31, 2017 |  |  | Year Ended March 31, 2017 |  |  | Affected line item in the consolidated statements of income
Realized gains on available for sale securities |  | $ | 169 |  |  |  | 106 |  |  |  | 582 |  |  | Interest income and other, net
Interest rate swap |  |  | — |  |  |  | — |  |  |  | 2,353 |  |  | Interest and other debt costs
Total pre-tax amounts |  |  | 169 |  |  |  | 106 |  |  |  | 2,935 |  |  |
Tax effect |  |  | — |  |  |  | — |  |  |  | 1,027 |  |  |
Total gains for the period, net of tax |  | $ | 169 |  |  |  | 106 |  |  |  | 1,908 |  |  |
During the quarter ended March 31, 2017, $1.3 million ($2.4 million pre-tax) of remaining other comprehensive loss related to the interest rate swap agreement, entered into in July 2010 in connection with the September 2010 senior notes offering was recognized as interest expense in accordance with ASC 815. Refer to Note (7) of “Notes to Consolidated Financial Statements” included in this joint proxy statement/prospectus.

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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