XML 59 R42.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Acquisitions - Additional Information (Detail) $ in Thousands |  |  |  | 12 Months Ended |  |
--- | --- | --- | --- | --- | --- | ---
Mar. 31, 2016 USD ($) | Feb. 18, 2016 USD ($) | May 23, 2014 USD ($) | Aug. 31, 2016 USD ($) acquisition | Aug. 31, 2015 USD ($) acquisition | Aug. 31, 2014 USD ($) acquisition | Mar. 30, 2016 USD ($) | Feb. 17, 2016 USD ($)
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Transaction costs related to business acquisition activities |  |  |  | $ 2,700 | $ 100 | $ 500 |  |
Cash paid for business acquisitions, net of cash acquired |  |  |  | 81,916 | $ 0 | $ 30,500 |  |
Recognition of Goodwill due to Business acquired |  |  | $ 14,300 | $ 45,967 |  |  |  |
Number of businesses acquired | acquisition |  |  |  | 2 | 0 | 1 |  |
Hayes Industries |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Business Acquisition, Date of Acquisition Agreement |  |  | May 23, 2014 |  |  |  |  |
Cash paid for business acquisitions, net of cash acquired |  |  | $ 30,500 |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  | 10,550 |  |  |  |  |
Larzep |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Business Acquisition, Date of Acquisition Agreement |  | Feb. 17, 2016 |  |  |  |  |  |
Cash paid for business acquisitions, net of cash acquired |  | $ 15,900 |  |  |  |  |  |
Recognition of Goodwill due to Business acquired |  | $ 9,700 |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  |  |  |  |  |  | $ 4,777
Pipeline and Process Services |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Business Acquisition, Date of Acquisition Agreement | Mar. 30, 2016 |  |  |  |  |  |  |
Cash paid for business acquisitions, net of cash acquired | $ 65,500 |  |  |  |  |  |  |
Recognition of Goodwill due to Business acquired | $ 36,200 |  |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  |  |  |  |  | $ 8,740 |
Fiscal 2016 acquisitions [Member] |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Cash paid for business acquisitions, net of cash acquired |  |  |  | $ 81,916 |  |  |  |
Recognition of Goodwill due to Business acquired |  |  |  | 45,967 |  |  |  |
Recognition of Intangible Assets Acquired |  |  |  | 13,517 |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables |  |  |  | 20,439 |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory |  |  |  | 1,997 |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other |  |  |  | 505 |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment |  |  |  | 12,315 |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable |  |  |  | (8,938) |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other |  |  |  | (1,225) |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent |  |  |  | $ (2,661) |  |  |  |
Customer Relationships | Hayes Industries |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  | 3,300 |  |  |  |  |
Customer Relationships | Larzep |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  |  |  |  |  |  | 3,555
Customer Relationships | Pipeline and Process Services |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  |  |  |  |  | 8,000 |
Non-compete Agreements | Hayes Industries |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  | 250 |  |  |  |  |
Non-compete Agreements | Pipeline and Process Services |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  |  |  |  |  | $ 740 |
Trade Names | Hayes Industries |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  | 2,000 |  |  |  |  |
Trade Names | Larzep |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  |  |  |  |  |  | $ 1,222
Patents | Hayes Industries |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Recognition of Intangible Assets Acquired |  |  | $ 5,000 |  |  |  |  |

X
- Definition Date when the business acquisition agreement was executed, in CCYY-MM-DD format. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=34752592&loc=d3e1043-128460 + Details
Name: | us-gaap_BusinessCombinationAcquisitionRelatedCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences due after one year or the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of intangible assets, excluding goodwill, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of inventory recognized as of the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=35744172&loc=d3e2207-128464 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of property, plant, and equipment recognized as of the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=35744172&loc=d3e2207-128464 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillAcquiredDuringPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The number of businesses acquired by the entity during the period. + References No definition available. + Details
Name: | us-gaap_NumberOfBusinessesAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3213-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=atu_HayesIndustriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=atu_LarzepMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=atu_PipelineandProcessServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=atu_Fiscal2016acquisitionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |