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RESTATEMENT (Tables) | 6 Months Ended
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Nov. 30, 2012
Previously Reported and Restated Balances of Affected Line Items in Financial Statements | The following are previously reported and restated balances of affected line items in the Consolidated Balance Sheets as of November 30, 2012 (Unaudited), the Consolidated Statements of Income and the Consolidated Statements of Comprehensive Income for the three and six months ended November 30, 2012 (Unaudited), and Consolidated Statements of Cash Flows for the six months ended November 30, 2012 (Unaudited).
|  | November 30, 2012 |
|  | As Reported |  |  | Adjustment |  |  | Restated |
Consolidated Balance Sheets |  |  |  |  |  |  |  |  |  |  |  |
Deferred income taxes |  | $ | 21,041 |  |  | $ | 10,352 |  |  | $ | 31,393 |
Other accrued liabilities |  |  | 192,360 |  |  |  | 28,344 |  |  |  | 220,704 |
Retained earnings |  |  | 704,345 |  |  |  | (17,992 | ) |  |  | 686,353 |
Total RPM International Inc. stockholders’ equity |  |  | 1,242,952 |  |  |  | (17,992 | ) |  |  | 1,224,960 |
Total equity |  |  | 1,392,542 |  |  |  | (17,992 | ) |  |  | 1,374,550 |
|  | Three Months Ended November 30, 2012 |  |  | Six Months Ended November 30, 2012 |
|  | As Reported |  |  | Adjustment |  |  | Restated |  |  | As Reported |  |  | Adjustment |  |  | Restated |
Consolidated Statements of Income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated Loss Contingency |  | $ | — |  |  | $ | 16,926 |  |  | $ | 16,926 |  |  | $ | — |  |  | $ | 28,344 |  |  | $ | 28,344 |
Income before income taxes |  |  | 71,042 |  |  |  | (16,926 | ) |  |  | 54,116 |  |  |  | 143,104 |  |  |  | (28,344 | ) |  |  | 114,760 |
Provision for income taxes |  |  | 24,955 |  |  |  | (6,182 | ) |  |  | 18,773 |  |  |  | 59,150 |  |  |  | (10,352 | ) |  |  | 48,798 |
Net income |  |  | 46,087 |  |  |  | (10,744 | ) |  |  | 35,343 |  |  |  | 83,954 |  |  |  | (17,992 | ) |  |  | 65,962 |
Net income attributable to RPM International Inc. Stockholders |  |  | 41,668 |  |  |  | (10,744 | ) |  |  | 30,924 |  |  |  | 75,581 |  |  |  | (17,992 | ) |  |  | 57,589 |
Earnings Per Share — Basic |  |  | 0.32 |  |  |  | (0.09 | ) |  |  | 0.23 |  |  |  | 0.57 |  |  |  | (0.13 | ) |  |  | 0.44 |
Earnings Per Share — Diluted |  |  | 0.31 |  |  |  | (0.08 | ) |  |  | 0.23 |  |  |  | 0.57 |  |  |  | (0.13 | ) |  |  | 0.44 |
Consolidated Statements of Comprehensive Income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  |  | 46,087 |  |  |  | (10,744 | ) |  |  | 35,343 |  |  |  | 83,954 |  |  |  | (17,992 | ) |  |  | 65,962 |
Total Comprehensive Income |  |  | 48,761 |  |  |  | (10,744 | ) |  |  | 38,017 |  |  |  | 126,899 |  |  |  | (17,992 | ) |  |  | 108,907 |
Comprehensive Income Attributable to RPM International Inc. Stockholders |  |  | 42,531 |  |  |  | (10,744 | ) |  |  | 31,787 |  |  |  | 107,636 |  |  |  | (17,992 | ) |  |  | 89,644 |
|  | Six Months ended November 30, 2012 |
|  | As Reported |  |  | Adjustment |  |  | Restated |
Consolidated Statements of Cash Flows |  |  |  |  |  |  |  |  |  |  |  |
Net Income |  | $ | 83,954 |  |  | $ | (17,992 | ) |  | $ | 65,962 |
Estimated Loss Contingency |  |  | — |  |  |  | 28,344 |  |  |  | 28,344 |
Deferred income taxes |  |  | 3,973 |  |  |  | (10,352 | ) |  |  | (6,379 | )
Cash from Operating Activities |  |  | 127,621 |  |  |  | — |  |  |  | 127,621 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22644-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22663-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22658-107794 + Details
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