XML 26 R14.htm IDEA: XBRL DOCUMENT
v3.7.0.1

SEGMENTS | 9 Months Ended
--- | ---
May 31, 2017
SEGMENTS [Abstract] |
SEGMENTS | ﻿ NOTE 8 – SEGMENTS ﻿ The Company and its subsidiaries are principally engaged in the international operation of membership shopping in 39 warehouse clubs located in 13 countries/territories that are located in Central America, the Caribbean and Colombia. In addition, the Company operates distribution centers and corporate offices in the United States. The Company has aggregated its warehouse clubs, distribution centers and corporate offices into reportable segments. The Company’s reportable segments are based on management’s organization of these locations into operating segments by general geographic location, used by management and the Company's chief operating decision maker in setting up management lines of responsibility, providing support services, and making operational decisions and assessments of financial performance. Segment amounts are presented after converting to U.S. dollars and consolidating eliminations. Certain revenues, operating costs and inter-company charges included in the United States segment are not allocated to the segments within this presentation, as it is impractical to do so, and they appear as reconciling items to reflect the amount eliminated on consolidation of intersegment transactions. ﻿ ﻿ ﻿ The following tables summarize by segment certain revenues, operating costs and balance sheet items (in thousands): ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | United States Operations |  | Central American Operations |  | Caribbean Operations |  | Colombia Operations |  | Reconciling Items(1) |  | Total
﻿Three Months Ended May 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Revenue from external customers |  | $ | 6,455 |  | $ | 438,871 |  | $ | 201,007 |  | $ | 83,925 |  | $ | — |  | $ | 730,258
﻿Intersegment revenues |  |  | 259,337 |  |  | — |  |  | 853 |  |  | 31 |  |  | (260,221) |  |  | —
﻿Depreciation and amortization |  |  | 1,788 |  |  | 5,142 |  |  | 2,594 |  |  | 2,359 |  |  | — |  |  | 11,883
﻿Operating income |  |  | (959) |  |  | 32,018 |  |  | 9,993 |  |  | 1,753 |  |  | (15,179) |  |  | 27,626
﻿Net income |  |  | (2,999) |  |  | 26,475 |  |  | 9,538 |  |  | 1,003 |  |  | (15,179) |  |  | 18,838
﻿Capital expenditures, net |  |  | 2,336 |  |  | 6,895 |  |  | 2,015 |  |  | 770 |  |  | — |  |  | 12,016
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Nine Months Ended May 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Revenue from external customers |  | $ | 25,381 |  | $ | 1,351,099 |  | $ | 627,544 |  | $ | 259,102 |  | $ | — |  | $ | 2,263,126
﻿Intersegment revenues |  |  | 847,368 |  |  | — |  |  | 3,726 |  |  | 53 |  |  | (851,147) |  |  | —
﻿Depreciation and amortization |  |  | 4,837 |  |  | 15,146 |  |  | 7,583 |  |  | 6,879 |  |  | — |  |  | 34,445
﻿Operating income |  |  | 6,129 |  |  | 104,726 |  |  | 36,477 |  |  | 4,013 |  |  | (45,938) |  |  | 105,407
﻿Net income |  |  | 1,961 |  |  | 84,080 |  |  | 29,279 |  |  | 1,544 |  |  | (45,938) |  |  | 70,926
﻿Capital expenditures, net |  |  | 54,465 |  |  | 33,112 |  |  | 8,554 |  |  | 2,288 |  |  | — |  |  | 98,419
﻿Long-lived assets (other than deferred tax assets) |  |  | 69,141 |  |  | 289,405 |  |  | 107,542 |  |  | 127,528 |  |  | — |  |  | 593,616
﻿Goodwill |  |  | — |  |  | 31,113 |  |  | 4,519 |  |  | — |  |  | — |  |  | 35,632
﻿Total assets |  |  | 142,643 |  |  | 524,806 |  |  | 295,431 |  |  | 180,996 |  |  | — |  |  | 1,143,876
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Three Months Ended May 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Revenue from external customers |  | $ | 7,108 |  | $ | 431,001 |  | $ | 200,041 |  | $ | 66,112 |  | $ | — |  | $ | 704,262
﻿Intersegment revenues |  |  | 249,639 |  |  | — |  |  | 1,665 |  |  | — |  |  | (251,304) |  |  | —
﻿Depreciation and amortization |  |  | 1,391 |  |  | 4,823 |  |  | 2,436 |  |  | 1,621 |  |  | — |  |  | 10,271
﻿Operating income/(loss) |  |  | 3,479 |  |  | 30,898 |  |  | 11,484 |  |  | (1,642) |  |  | (16,730) |  |  | 27,489
﻿Net income/(loss) |  |  | 714 |  |  | 24,999 |  |  | 9,886 |  |  | (2,032) |  |  | (16,730) |  |  | 16,837
﻿Capital expenditures, net |  |  | 831 |  |  | 6,760 |  |  | 2,631 |  |  | 9,976 |  |  | — |  |  | 20,198
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Nine Months Ended May 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Revenue from external customers |  | $ | 21,924 |  | $ | 1,329,485 |  | $ | 641,739 |  | $ | 200,976 |  | $ | — |  | $ | 2,194,124
﻿Intersegment revenues |  |  | 809,301 |  |  | — |  |  | 4,429 |  |  | — |  |  | (813,730) |  |  | —
﻿Depreciation and amortization |  |  | 3,352 |  |  | 13,634 |  |  | 7,285 |  |  | 4,732 |  |  | — |  |  | 29,003
﻿Operating income |  |  | 14,141 |  |  | 103,587 |  |  | 39,732 |  |  | (3,674) |  |  | (49,866) |  |  | 103,920
﻿Net income |  |  | 4,032 |  |  | 82,634 |  |  | 34,789 |  |  | (5,138) |  |  | (49,866) |  |  | 66,451
﻿Capital expenditures, net |  |  | 4,158 |  |  | 22,438 |  |  | 8,381 |  |  | 18,972 |  |  | — |  |  | 53,949
﻿Long-lived assets (other than deferred tax assets) |  |  | 16,242 |  |  | 269,383 |  |  | 109,145 |  |  | 123,501 |  |  | — |  |  | 518,271
﻿Goodwill |  |  | — |  |  | 31,082 |  |  | 4,570 |  |  | — |  |  | — |  |  | 35,652
﻿Total assets |  |  | 85,933 |  |  | 511,530 |  |  | 286,477 |  |  | 165,883 |  |  | — |  |  | 1,049,823
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿As of August 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Long-lived assets (other than deferred tax assets) |  | $ | 19,222 |  | $ | 271,039 |  | $ | 108,426 |  | $ | 137,599 |  | $ | — |  | $ | 536,286
﻿Goodwill |  |  | — |  |  | 31,091 |  |  | 4,546 |  |  | — |  |  | — |  |  | 35,637
﻿Total assets |  |  | 100,744 |  |  | 515,478 |  |  | 287,088 |  |  | 193,425 |  |  | — |  |  | 1,096,735
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿
| (1) |  | The reconciling items reflect the amount eliminated on consolidation of intersegment transactions.

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

X
- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
Name: | us-gaap_SegmentReportingDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration