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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Jun. 30, 2018
Accounting Standards Update 2014-09 | Restatement of beginning balances |
Summary of impacts of adoption of recent accounting pronouncements |
|  |  | Balance at |  |  |  |  |  | Balance at |
|  |  | December 31, 2017 |  |  | Adjustment |  |  | January 1, 2018 |
Consolidated Balance Sheets |  |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |
Inventories |  | $ | 337,216 |  | $ | (14,637) |  | $ | 322,579 |
Prepaid and other |  |  | 109,791 |  |  | 13,984 |  |  | 123,775 |
Liabilities |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  |  | 461,579 |  |  | (5,706) |  |  | 455,873 |
Deferred income taxes |  |  | 20,995 |  |  | 1,292 |  |  | 22,287 |
Deferred and other non-current liabilities |  |  | 5,608 |  |  | 824 |  |  | 6,432 |
Stockholders’ Equity |  |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 1,301,147 |  |  | 2,937 |  |  | 1,304,084 |
Accounting Standards Update 2014-09 | Cumulative effect of change |
Summary of impacts of adoption of recent accounting pronouncements |
|  | For the Three Months Ended June 30, 2018 |
|  |  |  |  |  | Balances |  |  |  |
|  |  |  |  |  | Without |  |  | Effect of |
|  |  | As |  |  | Adoption of |  |  | Change |
|  |  | Reported |  |  | ASC 606 |  |  | Higher/(Lower) |
Consolidated Statements of Income |  |  |  |  |  |  |  |  |  |
Net Sales |  |  |  |  |  |  |  |  |  |
Beauty + Home |  | $ | 368,536 |  | $ | 370,267 |  | $ | (1,731) |
Pharma |  |  | 241,209 |  |  | 241,311 |  |  | (102) |
Food + Beverage |  |  | 100,863 |  |  | 100,859 |  |  | 4 |
Costs and Expenses |  |  |  |  |  |  |  |  |  |
Cost of sales (exclusive of depreciation and amortization) |  |  | 464,244 |  |  | 465,343 |  |  | (1,099) |
Provision for income taxes |  |  | 19,117 |  |  | 19,347 |  |  | (230) |
Net income |  |  | 55,781 |  |  | 56,281 |  |  | (500) |
|  | For the Six Months Ended June 30, 2018 |
|  |  |  |  |  | Balances |  |  |  |
|  |  |  |  |  | Without |  |  | Effect of |
|  |  | As |  |  | Adoption of |  |  | Change |
|  |  | Reported |  |  | ASC 606 |  |  | Higher/(Lower) |
Consolidated Statements of Income |  |  |  |  |  |  |  |  |  |
Net Sales |  |  |  |  |  |  |  |  |  |
Beauty + Home |  | $ | 746,709 |  | $ | 747,135 |  | $ | (426) |
Pharma |  |  | 471,336 |  |  | 471,773 |  |  | (437) |
Food + Beverage |  |  | 195,913 |  |  | 195,959 |  |  | (46) |
Costs and Expenses |  |  |  |  |  |  |  |  |  |
Cost of sales (exclusive of depreciation and amortization) |  |  | 920,066 |  |  | 920,243 |  |  | (177) |
Provision for income taxes |  |  | 41,046 |  |  | 41,272 |  |  | (226) |
Net income |  |  | 115,069 |  |  | 115,575 |  |  | (506) |
|  | June 30, 2018 |
|  |  |  |  |  | Balances |  |  |  |
|  |  |  |  |  | Without |  |  | Effect of |
|  |  | As |  |  | Adoption of |  |  | Change |
|  |  | Reported |  |  | ASC 606 |  |  | Higher/(Lower) |
Consolidated Balance Sheets |  |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |
Inventories |  | $ | 343,170 |  | $ | 357,630 |  | $ | (14,460) |
Prepaid and other |  |  | 104,998 |  |  | 90,862 |  |  | 14,136 |
Liabilities |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  |  | 509,118 |  |  | 513,458 |  |  | (4,340) |
Deferred income taxes |  |  | 19,586 |  |  | 18,520 |  |  | 1,066 |
Deferred and other non-current liabilities |  |  | 6,642 |  |  | 6,123 |  |  | 519 |
Stockholders’ Equity |  |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 1,328,034 |  |  | 1,325,603 |  |  | 2,431 |
Accounting Standards Update 2017-07 |
Summary of impacts of adoption of recent accounting pronouncements |
|  | Original |  |  |  |  | Revised |
|  | Balance |  | Adjustment |  | Balance |
Revised Condensed Consolidated Statements of Income |  |  |  |  |  |  |  |  |  |
Three Months Ended June 30, 2017 |  |  |  |  |  |  |  |  |  |
Cost of sales (exclusive of depreciation and amortization) |  | $ | 399,954 |  | $ | (290) |  | $ | 399,664 |
Selling, research & development and administrative |  |  | 95,659 |  |  | (203) |  |  | 95,456 |
Total Operating Expenses |  |  | 532,855 |  |  | (493) |  |  | 532,362 |
Operating Income |  |  | 84,891 |  |  | 493 |  |  | 85,384 |
Miscellaneous, net |  |  | 1,768 |  |  | (493) |  |  | 1,275 |
Total Other (Expense) Income |  |  | (5,323) |  |  | (493) |  |  | (5,816) |
Income before Income Taxes |  |  | 79,568 |  |  | — |  |  | 79,568 |
Six Months Ended June 30, 2017 |  |  |  |  |  |  |  |  |  |
Cost of sales (exclusive of depreciation and amortization) |  | $ | 784,886 |  | $ | (538) |  | $ | 784,348 |
Selling, research & development and administrative |  |  | 197,175 |  |  | (437) |  |  | 196,738 |
Total Operating Expenses |  |  | 1,056,634 |  |  | (975) |  |  | 1,055,659 |
Operating Income |  |  | 162,428 |  |  | 975 |  |  | 163,403 |
Miscellaneous, net |  |  | 1,691 |  |  | (975) |  |  | 716 |
Total Other (Expense) Income |  |  | (13,380) |  |  | (975) |  |  | (14,355) |
Income before Income Taxes |  |  | 149,048 |  |  | — |  |  | 149,048 |

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