XML 64 R53.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Condensed Consolidating Statements of Earnings and Comprehensive Income (Details) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Nov. 30, 2017 | Nov. 30, 2016
Condensed Financial Statements, Captions [Line Items] |  |
Net sales | $ 288,955 | $ 265,793
Cost of products sold | 188,044 | 172,726
Gross profit | 100,911 | 93,067
Selling, administrative and engineering expenses | 74,478 | 68,602
Amortization of intangible assets | 5,131 | 5,262
Restructuring Charges | 6,629 | 2,948
Director & officer transition charges | 0 | 7,784
Operating profit | 14,673 | 8,471
Financing costs, net | 7,514 | 7,132
Intercompany Expense (Income) Net | 0 | 0
Other Nonoperating (Income) Expense | (329) | 628
Intercompany Dividends |  | 0
Earnings before income tax expense (benefit) | 6,830 | 1,967
Income tax expense (benefit) | 1,604 | (2,998)
Income tax (benefit) expense | 5,226 | 4,965
Net earnings (loss) before equity in earnings (loss) of subsidiaries | 0 | 0
Net earnings | 5,226 | 4,965
Comprehensive income (loss) | 8,251 | (21,157)
Reportable Legal Entities | Parent |  |
Condensed Financial Statements, Captions [Line Items] |  |
Net sales | 35,710 | 31,729
Cost of products sold | 6,963 | 7,094
Gross profit | 28,747 | 24,635
Selling, administrative and engineering expenses | 19,715 | 17,967
Amortization of intangible assets | 318 | 318
Restructuring Charges | 5,356 | 355
Director & officer transition charges |  | 7,784
Operating profit | 3,358 | (1,789)
Financing costs, net | 7,623 | 7,326
Intercompany Expense (Income) Net | (4,877) | (5,068)
Other Nonoperating (Income) Expense | 50 | (2,085)
Intercompany Dividends |  | 0
Earnings before income tax expense (benefit) | 662 | (6,132)
Income tax expense (benefit) | (285) | (2,714)
Income tax (benefit) expense | 947 | (3,418)
Net earnings (loss) before equity in earnings (loss) of subsidiaries | 4,279 | 8,383
Net earnings | 5,226 | 4,965
Comprehensive income (loss) | 8,251 | (21,157)
Reportable Legal Entities | Guarantors |  |
Condensed Financial Statements, Captions [Line Items] |  |
Net sales | 87,834 | 84,276
Cost of products sold | 64,574 | 61,416
Gross profit | 23,260 | 22,860
Selling, administrative and engineering expenses | 18,448 | 16,636
Amortization of intangible assets | 2,861 | 3,076
Restructuring Charges | 169 | 723
Director & officer transition charges |  | 0
Operating profit | 1,782 | 2,425
Financing costs, net | 21 | 0
Intercompany Expense (Income) Net | 5,484 | (1,086)
Other Nonoperating (Income) Expense | (45) | 70
Intercompany Dividends |  | (55,143)
Earnings before income tax expense (benefit) | (3,768) | 58,724
Income tax expense (benefit) | 437 | (30)
Income tax (benefit) expense | (4,205) | 58,754
Net earnings (loss) before equity in earnings (loss) of subsidiaries | 8,793 | 5,625
Net earnings | 4,588 | 64,379
Comprehensive income (loss) | 4,588 | 46,292
Reportable Legal Entities | Non-Guarantors |  |
Condensed Financial Statements, Captions [Line Items] |  |
Net sales | 165,411 | 149,788
Cost of products sold | 116,507 | 104,216
Gross profit | 48,904 | 45,572
Selling, administrative and engineering expenses | 36,315 | 33,999
Amortization of intangible assets | 1,952 | 1,868
Restructuring Charges | 1,104 | 1,870
Director & officer transition charges |  | 0
Operating profit | 9,533 | 7,835
Financing costs, net | (130) | (194)
Intercompany Expense (Income) Net | (607) | 6,154
Other Nonoperating (Income) Expense | (334) | 2,643
Intercompany Dividends |  | 0
Earnings before income tax expense (benefit) | 9,936 | 4,518
Income tax expense (benefit) | 1,452 | (254)
Income tax (benefit) expense | 8,484 | 4,772
Net earnings (loss) before equity in earnings (loss) of subsidiaries | (46) | 3,130
Net earnings | 8,438 | 7,902
Comprehensive income (loss) | 11,566 | 631
Eliminations |  |
Condensed Financial Statements, Captions [Line Items] |  |
Net sales | 0 | 0
Cost of products sold | 0 | 0
Gross profit | 0 | 0
Selling, administrative and engineering expenses | 0 | 0
Amortization of intangible assets | 0 | 0
Restructuring Charges | 0 | 0
Director & officer transition charges |  | 0
Operating profit | 0 | 0
Financing costs, net | 0 | 0
Intercompany Expense (Income) Net | 0 | 0
Other Nonoperating (Income) Expense | 0 | 0
Intercompany Dividends |  | 55,143
Earnings before income tax expense (benefit) | 0 | (55,143)
Income tax expense (benefit) | 0 | 0
Income tax (benefit) expense | 0 | (55,143)
Net earnings (loss) before equity in earnings (loss) of subsidiaries | (13,026) | (17,138)
Net earnings | (13,026) | (72,281)
Comprehensive income (loss) | $ (16,154) | $ (46,923)

X
- Definition Director & officer transition charges including compensation expense for accelerated equity vesting, severance, outplacement, legal, signing bonus and relocation costs. + References No definition available. + Details
Name: | atu_Directorofficertransitioncharges
Namespace Prefix: | atu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Equity in earnings (loss) of subsidiaries. + References No definition available. + Details
Name: | atu_EquityInEarningsOfSubsidiaries
Namespace Prefix: | atu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition intercompany dividends + References No definition available. + Details
Name: | atu_IntercompanyDividends
Namespace Prefix: | atu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Intercompany expense (income), net. + References No definition available. + Details
Name: | atu_IntercompanyExpenseIncomeNet
Namespace Prefix: | atu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Net earnings from continuing operations before equity in earnings of subsidiaries. + References No definition available. + Details
Name: | atu_NetEarningsLossFromContinuingOperationsBeforeEquityInEarningsOfSubsidiaries
Namespace Prefix: | atu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Selling, administrative and engineering expenses + References No definition available. + Details
Name: | atu_SellingAdministrativeAndEngineeringExpenses
Namespace Prefix: | atu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831270 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831223 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e557-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=51831255 + Details
Name: | us-gaap_ComprehensiveIncomeNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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_CondensedFinancialStatementsCaptionsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total costs related to goods produced and sold during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfGoodsSold
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents interest incurred for borrowed money which was used to produce goods or render services. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_FinancingInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1,2) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_GrossProfit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=51831255 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831270 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income (expense) related to nonoperating activities, classified as other. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_OtherNonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
Name: | us-gaap_RestructuringCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_SalesRevenueNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_ConsolidationItemsAxis=us-gaap_ReportableLegalEntitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=us-gaap_ParentCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=us-gaap_GuarantorSubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=us-gaap_NonGuarantorSubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConsolidationItemsAxis=us-gaap_ConsolidationEliminationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |