XML 82 R45.htm IDEA: XBRL DOCUMENT
v3.19.1

Business Combinations (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2019
Business Combinations [Abstract] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The following is the purchase price allocation for Fermacell:
(Millions of US dollars) |
Cash and cash equivalents | $ | 76.9 |
Accounts and other receivable | 43.7 |
Inventories | 39.7 |
Other assets | 4.1 |
Property, plant and equipment | 230.3 |
Intangible assets | 187.0 |
Accounts payable | (40.5 | )
Other liabilities | (41.2 | )
Deferred tax liabilities | (84.4 | )
Net assets acquired | $ | 415.6 |
Goodwill | 220.0 |
Total consideration | $ | 635.6 |
Schedule of Indefinite and Finite-Lived Intangible Assets Acquired as Part of Business Combination | The following table summarizes the estimated fair value of acquired identifiable intangible assets:
(Millions of US dollars) | Estimated remaining useful life (years) | Fair Value
Trade name | Indefinite | $ | 126.8 |
Customer relationships | 13 | 57.8 |
Other intangible assets | 2 - 13 | 2.4 |
Total |  | $ | 187.0 |
Business Acquisition, Pro Forma Information | James Hardie Industries Consolidated Pro Forma
| Years Ended 31 March
| 2019 |  | 2018
(Millions of US dollars) | (Unaudited) |  | (Unaudited)
Net sales | $ | 2,506.6 |  |  | $ | 2,367.0 |
Income before income taxes | 329.7 |  |  | 203.6 |
Europe Building Products Pro Forma
| Years Ended 31 March
| 2019 |  | 2018
(Millions of US dollars) | (Unaudited) |  | (Unaudited)
Net sales | $ | 368.3 |  |  | $ | 348.8 |
Income before income taxes | 39.1 |  |  | 29.0 |

X
- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of finite-lived and indefinite-lived intangible assets acquired as part of a business combination. + References No definition available. + Details
Name: | us-gaap_FiniteLivedAndIndefiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration