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Related Parties | 6 Months Ended
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Feb. 29, 2020
Related Parties [Abstract] |
Related Parties | Note 12. Related Parties On October 11, 2011, the Company’s Board of Directors elected Mr. Gregory A. Sandfort as a director of WD-40 Company. Mr. Sandfort was the Chief Executive Officer of Tractor Supply Company (“Tractor Supply”), which is a WD-40 Company customer that acquires products from the Company in the ordinary course of business, until January 13, 2020 when he retired as Chief Executive Officer. Since Mr. Sandfort served as an executive officer of Tractor Supply during the Company’s second quarter of fiscal year 2020, Tractor Supply is treated as a related party to the Company through January 13, 2020. The condensed consolidated financial statements include sales to Tractor Supply of $0.4 million and $0.3 million for the three months ended February 29, 2020 and February 28, 2019, respectively, and $0.9 million and $0.7 million for the six months ended February 29, 2020 and February 28, 2019, respectively. Accounts receivable from Tractor Supply were not significant at both February 29, 2020 and August 31, 2019.

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 + Details
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