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Business Segment Information (Tables)

6 Months Ended

Apr. 30, 2019

Segment Reporting [Abstract]

Selected Financial Information of Segments

Selected financial information of the Company’s segments is as follows:

		Three Months Ended April 30, 2019
		Fire & Emergency				Commercial				Recreation				Corporate, Other & Elims				Consolidated
Net sales		$	247.1			$	170.0			$	199.7			$	(1.8	)		$	615.0
Depreciation and amortization		$	3.5			$	2.1			$	4.3			$	1.7			$	11.6
Capital expenditures		$	1.8			$	1.1			$	1.0			$	(0.8	)		$	3.1
Total assets		$	627.2			$	322.3			$	356.6			$	107.2			$	1,413.3
Adjusted EBITDA		$	15.1			$	14.7			$	17.3			$	(11.0	)

		Three Months Ended April 30, 2018
		Fire & Emergency				Commercial				Recreation				Corporate, Other & Elims				Consolidated
Net sales		$	252.0			$	158.0			$	198.8			$	0.1			$	608.9
Depreciation and amortization		$	4.0			$	2.8			$	3.1			$	1.2			$	11.1
Capital expenditures		$	1.1			$	1.3			$	2.9			$	4.7			$	10.0
Total assets		$	613.7			$	288.0			$	337.5			$	119.5			$	1,358.7
Adjusted EBITDA		$	21.8			$	9.5			$	12.7			$	(10.0	)

		Six Months Ended April 30, 2019
		Fire & Emergency				Commercial				Recreation				Corporate, Other & Elims				Consolidated
Net sales		$	451.2			$	310.6			$	375.9			$	(4.0	)		$	1,133.7
Depreciation and amortization		$	7.0			$	4.7			$	8.3			$	3.8			$	23.8
Capital expenditures		$	3.2			$	1.7			$	2.4			$	2.1			$	9.4
Total assets		$	627.2			$	322.3			$	356.6			$	107.2			$	1,413.3
Adjusted EBITDA		$	23.4			$	19.7			$	26.5			$	(21.2	)

		Six Months Ended April 30, 2018
		Fire & Emergency				Commercial				Recreation				Corporate, Other & Elims				Consolidated
Net sales		$	467.3			$	290.2			$	366.0			$	0.3			$	1,123.8
Depreciation and amortization		$	8.5			$	5.6			$	5.9			$	2.1			$	22.1
Capital expenditures		$	2.7			$	2.3			$	4.2			$	14.4			$	23.6
Total assets		$	613.7			$	288.0			$	337.5			$	119.5			$	1,358.7
Adjusted EBITDA		$	39.9			$	13.9			$	20.8			$	(19.2	)

Reconciliation of Segment Adjusted EBITDA to Net Income (Loss)

Provided below is a reconciliation of segment Adjusted EBITDA to net income (loss):

		Three Months Ended April 30,								Six Months Ended April 30,
		2019				2018				2019				2018
Fire & Emergency Adjusted EBITDA		$	15.1			$	21.8			$	23.4			$	39.9
Commercial Adjusted EBITDA			14.7				9.5				19.7				13.9
Recreation Adjusted EBITDA			17.3				12.7				26.5				20.8
Corporate and Other Adjusted EBITDA			(11.0	)			(10.0	)			(21.2	)			(19.2	)
Depreciation and amortization			(11.6	)			(11.1	)			(23.8	)			(22.1	)
Interest expense, net			(8.0	)			(6.1	)			(15.8	)			(11.5	)
(Provision) benefit for income taxes			(2.5	)			(2.9	)			1.9				11.0
Transaction expenses			—				(0.5	)			(0.2	)			(2.1	)
Sponsor expense reimbursement			(0.1	)			(0.1	)			(0.6	)			(0.3	)
Restructuring costs			(1.8	)			(1.9	)			(2.9	)			(6.0	)
Stock-based compensation expense			(3.4	)			(1.9	)			(4.8	)			(3.7	)
Non-cash purchase accounting expense			—				—				—				(0.7	)
Legal matters			(2.4	)			(0.2	)			(4.5	)			(0.9	)
Impairment charges			(0.1	)			—				(2.8	)			—
Losses attributable to assets held for sale			—				—				(1.7	)			—
Deferred purchase price payment			(0.6	)			(1.9	)			(2.2	)			(2.2	)
Net income (loss)		$	5.6			$	7.4			$	(9.0	)		$	16.9

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- Definition

Reconciliation of segment adjusted EBITDA to net income loss.

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Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 280
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