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Consolidating Condensed Financial Information of Guarantor Subsidiaries (Tables) | 12 Months Ended
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Sep. 27, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract] |
Consolidating Condensed Statement of Operations Based on Company's Understanding of SEC's Interpretation |
|  | CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Fiscal Year Ended September 27, 2014 (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
Net sales |  | $ | 460,781 |  |  | $ | 109,453 |  |  | $ | 1,103,926 |  |  | $ | (69,803 | ) |  | $ | 1,604,357 |
Cost of goods sold and occupancy |  |  | 370,492 |  |  |  | 87,028 |  |  |  | 757,217 |  |  |  | (64,404 | ) |  |  | 1,150,333 |
Gross profit |  |  | 90,289 |  |  |  | 22,425 |  |  |  | 346,709 |  |  |  | (5,399 | ) |  |  | 454,024 |
Selling, general and administrative expenses |  |  | 117,240 |  |  |  | 18,230 |  |  |  | 267,740 |  |  |  | (5,399 | ) |  |  | 397,811 |
Income (loss) from operations |  |  | (26,951 | ) |  |  | 4,195 |  |  |  | 78,969 |  |  |  | 0 |  |  |  | 56,213 |
Other (income) expense |  |  | (186 | ) |  |  | (583 | ) |  |  | 366 |  |  |  | 0 |  |  |  | (403 | )
Interest expense |  |  | 42,742 |  |  |  | 218 |  |  |  | (116 | ) |  |  | 0 |  |  |  | 42,844 |
Interest income |  |  | 92 |  |  |  | 2 |  |  |  | 0 |  |  |  | 0 |  |  |  | 94 |
Income (loss) before taxes and equity in earnings of affiliates |  |  | (69,415 | ) |  |  | 4,562 |  |  |  | 78,719 |  |  |  | 0 |  |  |  | 13,866 |
Income tax expense (benefit) |  |  | (26,962 | ) |  |  | 756 |  |  |  | 30,251 |  |  |  | 0 |  |  |  | 4,045 |
Equity in earnings of affiliates |  |  | 51,257 |  |  |  | 0 |  |  |  | 1,506 |  |  |  | (52,763 | ) |  |  | 0 |
Net income (loss) including noncontrolling interest |  |  | 8,804 |  |  |  | 3,806 |  |  |  | 49,974 |  |  |  | (52,763 | ) |  |  | 9,821 |
Noncontrolling interest |  |  | 0 |  |  |  | 1,017 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,017 |
Net income attributable to Central Garden & Pet Company |  | $ | 8,804 |  |  | $ | 2,789 |  |  | $ | 49,974 |  |  | $ | (52,763 | ) |  | $ | 8,804 |
|  | CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Fiscal Year Ended September 28, 2013 (As Revised) (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
Net sales |  | $ | 453,001 |  |  | $ | 88,822 |  |  | $ | 1,186,328 |  |  | $ | (74,518 | ) |  | $ | 1,653,633 |
Cost of goods sold and occupancy |  |  | 364,120 |  |  |  | 73,068 |  |  |  | 821,524 |  |  |  | (68,981 | ) |  |  | 1,189,731 |
Gross profit |  |  | 88,881 |  |  |  | 15,754 |  |  |  | 364,804 |  |  |  | (5,537 | ) |  |  | 463,902 |
Selling, general and administrative expenses |  |  | 127,644 |  |  |  | 19,340 |  |  |  | 282,300 |  |  |  | (5,537 | ) |  |  | 423,747 |
Income (loss) from operations |  |  | (38,763 | ) |  |  | (3,586 | ) |  |  | 82,504 |  |  |  | 0 |  |  |  | 40,155 |
Other (income) expense |  |  | 250 |  |  |  | (398 | ) |  |  | 825 |  |  |  | 0 |  |  |  | 677 |
Interest expense |  |  | 42,925 |  |  |  | 263 |  |  |  | (76 | ) |  |  | 0 |  |  |  | 43,112 |
Interest income |  |  | 140 |  |  |  | 2 |  |  |  | 0 |  |  |  | 0 |  |  |  | 142 |
Income (loss) before taxes and equity in earnings of affiliates |  |  | (81,798 | ) |  |  | (3,449 | ) |  |  | 81,755 |  |  |  | 0 |  |  |  | (3,492 | )
Income tax expense (benefit) |  |  | (46,789 | ) |  |  | (2,567 | ) |  |  | 46,764 |  |  |  | 0 |  |  |  | (2,592 | )
Equity in earnings of affiliates |  |  | 33,080 |  |  |  | 0 |  |  |  | (2,561 | ) |  |  | (30,519 | ) |  |  | 0 |
Net income (loss) including noncontrolling interest |  |  | (1,929 | ) |  |  | (882 | ) |  |  | 32,430 |  |  |  | (30,519 | ) |  |  | (900 | )
Noncontrolling interest |  |  | 0 |  |  |  | 1,029 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,029 |
Net income (loss) attributable to Central Garden & Pet Company |  | $ | (1,929 | ) |  | $ | (1,911 | ) |  | $ | 32,430 |  |  | $ | (30,519 | ) |  | $ | (1,929 | )
|  | CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Fiscal Year Ended September 29, 2012 (As Revised) (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
Net sales |  | $ | 483,337 |  |  | $ | 97,804 |  |  | $ | 1,218,521 |  |  | $ | (99,649 | ) |  | $ | 1,700,013 |
Cost of goods sold and occupancy |  |  | 360,236 |  |  |  | 72,058 |  |  |  | 847,889 |  |  |  | (94,328 | ) |  |  | 1,185,855 |
Gross profit |  |  | 123,101 |  |  |  | 25,746 |  |  |  | 370,632 |  |  |  | (5,321 | ) |  |  | 514,158 |
Selling, general and administrative expenses |  |  | 130,360 |  |  |  | 22,564 |  |  |  | 292,134 |  |  |  | (5,321 | ) |  |  | 439,737 |
Income (loss) from operations |  |  | (7,259 | ) |  |  | 3,182 |  |  |  | 78,498 |  |  |  | 0 |  |  |  | 74,421 |
Other (income) expense |  |  | (108 | ) |  |  | 3 |  |  |  | (573 | ) |  |  | 0 |  |  |  | (678 | )
Interest expense |  |  | 40,071 |  |  |  | 396 |  |  |  | (152 | ) |  |  | 0 |  |  |  | 40,315 |
Interest income |  |  | 142 |  |  |  | 2 |  |  |  | 1 |  |  |  | 0 |  |  |  | 145 |
Income (loss) before taxes and equity in earnings of affiliates |  |  | (47,080 | ) |  |  | 2,785 |  |  |  | 79,224 |  |  |  | 0 |  |  |  | 34,929 |
Income tax expense (benefit) |  |  | (16,607 | ) |  |  | 1,477 |  |  |  | 27,946 |  |  |  | 0 |  |  |  | 12,816 |
Equity in earnings of affiliates |  |  | 51,646 |  |  |  | 0 |  |  |  | 1,579 |  |  |  | (53,225 | ) |  |  | 0 |
Net income (loss) including noncontrolling interest |  |  | 21,173 |  |  |  | 1,308 |  |  |  | 52,857 |  |  |  | (53,225 | ) |  |  | 22,113 |
Noncontrolling interest |  |  | 0 |  |  |  | 940 |  |  |  | 0 |  |  |  | 0 |  |  |  | 940 |
Net income attributable to Central Garden & Pet Company |  | $ | 21,173 |  |  | $ | 368 |  |  | $ | 52,857 |  |  | $ | (53,225 | ) |  | $ | 21,173 |
Consolidating Condensed Statements of Comprehensive Income Based on Company's Understanding of SEC's Interpretation |
|  | CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Fiscal Year Ended September 27, 2014 (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
Net income |  | $ | 8,804 |  |  | $ | 3,806 |  |  | $ | 49,974 |  |  | $ | (52,763 | ) |  | $ | 9,821 |
Other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation |  |  | 0 |  |  |  | (200 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (200 | )
Unrealized loss on securities |  |  | (10 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (10 | )
Total comprehensive income |  |  | 8,794 |  |  |  | 3,606 |  |  |  | 49,974 |  |  |  | (52,763 | ) |  |  | 9,611 |
Comprehensive income attributable to noncontrolling interests |  |  | 0 |  |  |  | 1,017 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,017 |
Comprehensive income attributable to Central Garden &Pet Company |  | $ | 8,794 |  |  | $ | 2,589 |  |  | $ | 49,974 |  |  | $ | (52,763 | ) |  | $ | 8,594 |
|  | CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Fiscal Year Ended September 28, 2013 (As Revised) (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
Net income (loss) |  | $ | (1,929 | ) |  | $ | (882 | ) |  | $ | 32,430 |  |  | $ | (30,519 | ) |  | $ | (900 | )
Other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation |  |  | 0 |  |  |  | (97 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (97 | )
Total comprehensive income (loss) |  |  | (1,929 | ) |  |  | (979 | ) |  |  | 32,430 |  |  |  | (30,519 | ) |  |  | (997 | )
Comprehensive income attributable to noncontrolling interests |  |  | 0 |  |  |  | 1,029 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,029 |
Comprehensive loss attributable to Central Garden &Pet Company |  | $ | (1,929 | ) |  | $ | (2,008 | ) |  | $ | 32,430 |  |  | $ | (30,519 | ) |  | $ | (2,026 | )
|  | CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Fiscal Ended September 29, 2012 (As Revised) (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
Net income |  | $ | 21,173 |  |  | $ | 1,308 |  |  | $ | 52,857 |  |  | $ | (53,225 | ) |  | $ | 22,113 |
Other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation |  |  | 0 |  |  |  | 520 |  |  |  | 0 |  |  |  | 0 |  |  |  | 520 |
Total comprehensive income |  |  | 21,173 |  |  |  | 1,828 |  |  |  | 52,857 |  |  |  | (53,225 | ) |  |  | 22,633 |
Comprehensive income attributable to noncontrolling interests |  |  | 0 |  |  |  | 940 |  |  |  | 0 |  |  |  | 0 |  |  |  | 940 |
Comprehensive income attributable to Central Garden & Pet Company |  | $ | 21,173 |  |  | $ | 888 |  |  | $ | 52,857 |  |  | $ | (53,225 | ) |  | $ | 21,693 |
Consolidating Condensed Balance Sheet Based on Company's Understanding of SEC's Interpretation |
|  | CONSOLIDATING CONDENSED BALANCE SHEET September 27, 2014 (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 63,471 |  |  | $ | 12,806 |  |  | $ | 2,399 |  |  | $ | 0 |  |  | $ | 78,676 |
Restricted cash |  |  | 14,283 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 14,283 |
Short term investments |  |  | 9,990 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 9,990 |
Accounts receivable, net |  |  | 41,235 |  |  |  | 8,268 |  |  |  | 144,226 |  |  |  | 0 |  |  |  | 193,729 |
Inventories |  |  | 79,199 |  |  |  | 15,210 |  |  |  | 231,977 |  |  |  | 0 |  |  |  | 326,386 |
Prepaid expenses and other assets |  |  | 26,092 |  |  |  | 816 |  |  |  | 21,580 |  |  |  | 0 |  |  |  | 48,488 |
Total current assets |  |  | 234,270 |  |  |  | 37,100 |  |  |  | 400,182 |  |  |  | 0 |  |  |  | 671,552 |
Land, buildings, improvements and equipment, net |  |  | 63,059 |  |  |  | 3,649 |  |  |  | 100,141 |  |  |  | 0 |  |  |  | 166,849 |
Goodwill |  |  | 0 |  |  |  | 0 |  |  |  | 208,233 |  |  |  | 0 |  |  |  | 208,233 |
Other long term assets |  |  | 25,230 |  |  |  | 4,244 |  |  |  | 83,713 |  |  |  | (11,094 | ) |  |  | 102,093 |
Intercompany receivable |  |  | 16,906 |  |  |  | 0 |  |  |  | 351,423 |  |  |  | (368,329 | ) |  |  | 0 |
Investment in subsidiaries |  |  | 983,413 |  |  |  | 0 |  |  |  | 0 |  |  |  | (983,413 | ) |  |  | 0 |
Total |  | $ | 1,322,878 |  |  | $ | 44,993 |  |  | $ | 1,143,692 |  |  | $ | (1,362,836 | ) |  | $ | 1,148,727 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | $ | 28,937 |  |  | $ | 3,542 |  |  | $ | 55,949 |  |  | $ | 0 |  |  | $ | 88,428 |
Accrued expenses and other liabilities |  |  | 34,412 |  |  |  | 1,868 |  |  |  | 48,390 |  |  |  | 0 |  |  |  | 84,670 |
Total current liabilities |  |  | 63,349 |  |  |  | 5,410 |  |  |  | 104,339 |  |  |  | 0 |  |  |  | 173,098 |
Long-term debt |  |  | 449,855 |  |  |  | 0 |  |  |  | 93 |  |  |  | 0 |  |  |  | 449,948 |
Intercompany payable |  |  | 323,315 |  |  |  | 45,014 |  |  |  | 0 |  |  |  | (368,329 | ) |  |  | 0 |
Losses in excess of investment in subsidiaries |  |  | 0 |  |  |  | 0 |  |  |  | 7,594 |  |  |  | (7,594 | ) |  |  | 0 |
Other long-term obligations |  |  | 1,636 |  |  |  | 0 |  |  |  | 48,686 |  |  |  | (11,094 | ) |  |  | 39,228 |
Shareholders’ equity attributable to Central Garden & Pet |  |  | 484,723 |  |  |  | (7,161 | ) |  |  | 982,980 |  |  |  | (975,819 | ) |  |  | 484,723 |
Noncontrolling interest |  |  | 0 |  |  |  | 1,730 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,730 |
Total equity |  |  | 484,723 |  |  |  | (5,431 | ) |  |  | 982,980 |  |  |  | (975,819 | ) |  |  | 486,453 |
Total |  | $ | 1,322,878 |  |  | $ | 44,993 |  |  | $ | 1,143,692 |  |  | $ | (1,362,836 | ) |  | $ | 1,148,727 |
|  | CONSOLIDATING CONDENSED BALANCE SHEET September 28, 2013 (As Revised) (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
ASSETS |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 5,438 |  |  | $ | 7,003 |  |  | $ | 2,715 |  |  | $ | 0 |  |  | $ | 15,156 |
Short term investments |  |  | 17,820 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 17,820 |
Accounts receivable, net |  |  | 35,685 |  |  |  | 7,672 |  |  |  | 150,903 |  |  |  | 0 |  |  |  | 194,260 |
Inventories |  |  | 95,025 |  |  |  | 19,225 |  |  |  | 277,684 |  |  |  | 0 |  |  |  | 391,934 |
Prepaid expenses and other assets |  |  | 24,032 |  |  |  | 887 |  |  |  | 28,565 |  |  |  | 0 |  |  |  | 53,484 |
Total current assets |  |  | 178,000 |  |  |  | 34,787 |  |  |  | 459,867 |  |  |  | 0 |  |  |  | 672,654 |
Land, buildings, improvements and equipment, net |  |  | 76,385 |  |  |  | 2,276 |  |  |  | 110,252 |  |  |  | 0 |  |  |  | 188,913 |
Goodwill |  |  | 0 |  |  |  | 0 |  |  |  | 205,756 |  |  |  | 0 |  |  |  | 205,756 |
Other long term assets |  |  | 26,130 |  |  |  | 3,859 |  |  |  | 75,348 |  |  |  | (11,500 | ) |  |  | 93,837 |
Intercompany receivable |  |  | 10,180 |  |  |  | 0 |  |  |  | 246,497 |  |  |  | (256,677 | ) |  |  | 0 |
Investment in subsidiaries |  |  | 932,156 |  |  |  | 0 |  |  |  | 0 |  |  |  | (932,156 | ) |  |  | 0 |
Total |  | $ | 1,222,851 |  |  | $ | 40,922 |  |  | $ | 1,097,720 |  |  | $ | (1,200,333 | ) |  | $ | 1,161,160 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | $ | 33,538 |  |  | $ | 2,794 |  |  | $ | 67,237 |  |  | $ | 0 |  |  | $ | 103,569 |
Accrued expenses and other liabilities |  |  | 31,886 |  |  |  | 1,778 |  |  |  | 45,096 |  |  |  | 0 |  |  |  | 78,760 |
Total current liabilities |  |  | 65,424 |  |  |  | 4,572 |  |  |  | 112,333 |  |  |  | 0 |  |  |  | 182,329 |
Long-term debt |  |  | 472,418 |  |  |  | 0 |  |  |  | 27 |  |  |  | 0 |  |  |  | 472,445 |
Intercompany payable |  |  | 214,258 |  |  |  | 42,419 |  |  |  | 0 |  |  |  | (256,677 | ) |  |  | 0 |
Losses in excess of investments in subsidiaries |  |  | 0 |  |  |  | 0 |  |  |  | 6,565 |  |  |  | (6,565 | ) |  |  | 0 |
Other long-term obligations |  |  | 2,073 |  |  |  | 0 |  |  |  | 45,789 |  |  |  | (11,500 | ) |  |  | 36,362 |
Shareholders’ equity attributable to Central Garden & Pet |  |  | 468,678 |  |  |  | (7,415 | ) |  |  | 933,006 |  |  |  | (925,591 | ) |  |  | 468,678 |
Noncontrolling interest |  |  | 0 |  |  |  | 1,346 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,346 |
Total equity |  |  | 468,678 |  |  |  | (6,069 | ) |  |  | 933,006 |  |  |  | (925,591 | ) |  |  | 470,024 |
Total |  | $ | 1,222,851 |  |  | $ | 40,922 |  |  | $ | 1,097,720 |  |  | $ | (1,200,333 | ) |  | $ | 1,161,160 |
Consolidating Condensed Statement of Cash Flows Based on Company's Understanding of SEC's Interpretation |
|  | CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Fiscal Year Ended September 27, 2014 (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
Net cash (used) provided by operating activities |  | $ | (4,139 | ) |  | $ | 7,420 |  |  | $ | 125,720 |  |  | $ | (2,534 | ) |  | $ | 126,467 |
Additions to property, plant and equipment |  |  | (6,721 | ) |  |  | (1,027 | ) |  |  | (9,425 | ) |  |  | 0 |  |  |  | (17,173 | )
Businesses acquired, net of cash acquired |  |  | 0 |  |  |  | 0 |  |  |  | (20,282 | ) |  |  | 0 |  |  |  | (20,282 | )
Proceeds from disposal of plant and equipment |  |  | 0 |  |  |  | 0 |  |  |  | 8,737 |  |  |  | 0 |  |  |  | 8,737 |
Change in restricted cash and cash equivalents |  |  | (14,283 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (14,283 | )
Maturities of short term investments |  |  | 17,820 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 17,820 |
Investment in short term investments |  |  | (10,000 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (10,000 | )
Intercompany investing activities |  |  | (6,726 | ) |  |  | 0 |  |  |  | (104,926 | ) |  |  | 111,652 |  |  |  | 0 |
Net cash (used) provided by investing activities |  |  | (19,910 | ) |  |  | (1,027 | ) |  |  | (125,896 | ) |  |  | 111,652 |  |  |  | (35,181 | )
Repayments on revolving line of credit |  |  | (301,000 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (301,000 | )
Borrowings on revolving line of credit |  |  | 278,000 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 278,000 |
Repayments of long-term debt |  |  | (243 | ) |  |  | 0 |  |  |  | (124 | ) |  |  | 0 |  |  |  | (367 | )
Proceeds from issuance of common stock |  |  | 1,165 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,165 |
Excess tax benefits from stock-based awards |  |  | 498 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 498 |
Repurchase of common stock |  |  | (2,332 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (2,332 | )
Payment of deferred financing costs |  |  | (3,090 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (3,090 | )
Distribution to parent |  |  | 0 |  |  |  | (2,534 | ) |  |  | 0 |  |  |  | 2,534 |  |  |  | 0 |
Distribution to noncontrolling interest |  |  | 0 |  |  |  | (633 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (633 | )
Intercompany financing activities |  |  | 109,057 |  |  |  | 2,595 |  |  |  | 0 |  |  |  | (111,652 | ) |  |  | 0 |
Net cash provided (used) by financing activities |  |  | 82,055 |  |  |  | (572 | ) |  |  | (124 | ) |  |  | (109,118 | ) |  |  | (27,759 | )
Effect of exchange rates on cash |  |  | 27 |  |  |  | (18 | ) |  |  | (16 | ) |  |  | 0 |  |  |  | (7 | )
Net increase (decrease) in cash and cash equivalents |  |  | 58,033 |  |  |  | 5,803 |  |  |  | (316 | ) |  |  | 0 |  |  |  | 63,520 |
Cash and cash equivalents at beginning of year |  |  | 5,438 |  |  |  | 7,003 |  |  |  | 2,715 |  |  |  | 0 |  |  |  | 15,156 |
Cash and cash equivalents at end of year |  | $ | 63,471 |  |  | $ | 12,806 |  |  | $ | 2,399 |  |  | $ | 0 |  |  | $ | 78,676 |
|  | CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Fiscal Year Ended September 28, 2013 (As Revised) (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
Net cash (used) provided by operating activities |  | $ | (31,250 | ) |  | $ | (11,632 | ) |  | $ | 17,116 |  |  | $ | (2,516 | ) |  | $ | (28,282 | )
Additions to property, plant and equipment |  |  | (8,656 | ) |  |  | (337 | ) |  |  | (16,179 | ) |  |  | 0 |  |  |  | (25,172 | )
Businesses acquired, net of cash acquired |  |  | 0 |  |  |  | 0 |  |  |  | (4,835 | ) |  |  | 0 |  |  |  | (4,835 | )
Sale of short term investments |  |  | 4,885 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 4,885 |
Intercompany investing activities |  |  | 8,986 |  |  |  | 0 |  |  |  | 2,923 |  |  |  | (11,909 | ) |  |  | 0 |
Net cash (used) provided by investing activities |  |  | 5,215 |  |  |  | (337 | ) |  |  | (18,091 | ) |  |  | (11,909 | ) |  |  | (25,122 | )
Repayments on revolving line of credit |  |  | (368,000 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (368,000 | )
Borrowings on revolving line of credit |  |  | 391,000 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 391,000 |
Repayments of long-term debt |  |  | (206 | ) |  |  | 0 |  |  |  | (126 | ) |  |  | 0 |  |  |  | (332 | )
Proceeds from issuance of common stock |  |  | 613 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 613 |
Excess tax benefits from stock-based awards |  |  | 388 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 388 |
Repurchase of common stock |  |  | (2,731 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (2,731 | )
Distribution to parent |  |  | 0 |  |  |  | (2,516 | ) |  |  | 0 |  |  |  | 2,516 |  |  |  | 0 |
Distribution to noncontrolling interest |  |  | 0 |  |  |  | (629 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (629 | )
Intercompany financing activities |  |  | (28,896 | ) |  |  | 16,987 |  |  |  | 0 |  |  |  | 11,909 |  |  |  | 0 |
Net cash provided (used) by financing activities |  |  | (7,832 | ) |  |  | 13,842 |  |  |  | (126 | ) |  |  | 14,425 |  |  |  | 20,309 |
Effect of exchange rates on cash |  |  | 36 |  |  |  | (263 | ) |  |  | 3 |  |  |  | 0 |  |  |  | (224 | )
Net increase (decrease) in cash and cash equivalents |  |  | (33,831 | ) |  |  | 1,610 |  |  |  | (1,098 | ) |  |  | 0 |  |  |  | (33,319 | )
Cash and cash equivalents at beginning of year |  |  | 39,269 |  |  |  | 5,393 |  |  |  | 3,813 |  |  |  | 0 |  |  |  | 48,475 |
Cash and cash equivalents at end of year |  | $ | 5,438 |  |  | $ | 7,003 |  |  | $ | 2,715 |  |  | $ | 0 |  |  | $ | 15,156 |
|  | CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Fiscal Year Ended September 29, 2012 (As Revised) (in thousands) |
|  | Parent |  |  | Non-Guarantor Subsidiaries |  |  | Guarantor Subsidiaries |  |  | Eliminations |  |  | Consolidated |
Net cash provided by operating activities |  | $ | 7,978 |  |  | $ | 16,008 |  |  | $ | 65,183 |  |  | $ | 0 |  |  | $ | 89,169 |
Additions to property, plant and equipment |  |  | (20,357 | ) |  |  | (378 | ) |  |  | (18,857 | ) |  |  | 0 |  |  |  | (39,592 | )
Investment in short term investments |  |  | (4,885 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (4,885 | )
Intercompany investing activities |  |  | 5,153 |  |  |  | 0 |  |  |  | (43,681 | ) |  |  | 38,528 |  |  |  | 0 |
Net cash provided (used) by investing activities |  |  | (20,089 | ) |  |  | (378 | ) |  |  | (62,538 | ) |  |  | 38,528 |  |  |  | (44,477 | )
Repayments on revolving line of credit |  |  | (339,000 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (339,000 | )
Borrowings on revolving line of credit |  |  | 304,000 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 304,000 |
Repayments of long-term debt |  |  | (231 | ) |  |  | 0 |  |  |  | (122 | ) |  |  | 0 |  |  |  | (353 | )
Proceeds from the issuance of long-term debt |  |  | 49,312 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 49,312 |
Proceeds from issuance of common stock |  |  | 2,129 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 2,129 |
Excess tax benefits from stock-based awards |  |  | 1,881 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,881 |
Repurchase of common stock |  |  | (24,829 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (24,829 | )
Payment of deferred financing costs |  |  | (1,715 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (1,715 | )
Intercompany financing activities |  |  | 50,750 |  |  |  | (12,222 | ) |  |  | 0 |  |  |  | (38,528 | ) |  |  | 0 |
Net cash used in financing activities |  |  | 42,297 |  |  |  | (12,222 | ) |  |  | (122 | ) |  |  | (38,528 | ) |  |  | (8,575 | )
Effect of exchange rates on cash |  |  | 374 |  |  |  | 61 |  |  |  | (108 | ) |  |  | 0 |  |  |  | 327 |
Net increase (decrease) in cash and cash equivalents |  |  | 30,560 |  |  |  | 3,469 |  |  |  | 2,415 |  |  |  | 0 |  |  |  | 36,444 |
Cash and cash equivalents at beginning of year |  |  | 8,709 |  |  |  | 1,924 |  |  |  | 1,398 |  |  |  | 0 |  |  |  | 12,031 |
Cash and cash equivalents at end of year |  | $ | 39,269 |  |  | $ | 5,393 |  |  | $ | 3,813 |  |  | $ | 0 |  |  | $ | 48,475 |
Schedule of Error Corrections for Condensed Consolidated Financial Statements to Present Results for Non-Guarantor Subsidiaries | The Company assessed the materiality of these items on previously issued financial statements in accordance with SEC Staff Accounting Bulletins No. 99 and No. 108, and concluded that the revisions were not material to the Consolidating Condensed Financial Statements. The impact of these revisions are shown in the following tables:
|  | CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS |
|  | As previously reported 2013 |  |  | Adjustments 2013 |  |  | As revised 2013 |
Parent |  | $ | (41,937 | ) |  | $ | 3,174 |  |  | $ | (38,763 | )
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (3,586 | ) |  |  | (3,586 | )
Guarantor subsidiaries |  |  | 82,092 |  |  |  | 412 |  |  |  | 82,504 |
Eliminations |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Income (loss) from operations |  |  | 40,155 |  |  |  | 0 |  |  |  | 40,155 |
Parent |  |  | (1,929 | ) |  |  | 0 |  |  |  | (1,929 | )
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (1,911 | ) |  |  | (1,911 | )
Guarantor subsidiaries |  |  | 40,072 |  |  |  | (7,642 | ) |  |  | 32,430 |
Eliminations |  |  | (40,072 | ) |  |  | 9,553 |  |  |  | (30,519 | )
Net income (loss) attributable to Central Garden & Pet Company |  | $ | (1,929 | ) |  | $ | 0 |  |  | $ | (1,929 | )
|  | CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS |
|  | As previously reported 2012 |  |  | Adjustments 2012 |  |  | As revised 2012 |
Parent |  | $ | (260 | ) |  | $ | (6,999 | ) |  | $ | (7,259 | )
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 3,182 |  |  |  | 3,182 |
Guarantor subsidiaries |  |  | 74,681 |  |  |  | 3,817 |  |  |  | 78,498 |
Eliminations |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Income (loss) from operations |  |  | 74,421 |  |  |  | 0 |  |  |  | 74,421 |
Parent |  |  | 21,173 |  |  |  | 0 |  |  |  | 21,173 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 368 |  |  |  | 368 |
Guarantor subsidiaries |  |  | 50,763 |  |  |  | 2,094 |  |  |  | 52,857 |
Eliminations |  |  | (50,763 | ) |  |  | (2,462 | ) |  |  | (53,225 | )
Net income attributable to Central Garden & Pet Company |  | $ | 21,173 |  |  | $ | 0 |  |  | $ | 21,173 |
|  | CONSOLIDATING CONDENSED STATEMENT OF COMPREHENSIVE INCOME (LOSS) |
|  | As previously reported 2013 |  |  | Adjustments 2013 |  |  | As revised 2013 |
Parent |  | $ | (40,972 | ) |  | $ | 39,043 |  |  | $ | (1,929 | )
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (882 | ) |  |  | (882 | )
Guarantor subsidiaries |  |  | 40,072 |  |  |  | (7,642 | ) |  |  | 32,430 |
Eliminations |  |  | 0 |  |  |  | (30,519 | ) |  |  | (30,519 | )
Net income (loss) |  |  | (900 | ) |  |  | 0 |  |  |  | (900 | )
Parent |  |  | (41,069 | ) |  |  | 39,140 |  |  |  | (1,929 | )
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (979 | ) |  |  | (979 | )
Guarantor subsidiaries |  |  | 40,072 |  |  |  | (7,642 | ) |  |  | 32,430 |
Eliminations |  |  | 0 |  |  |  | (30,519 | ) |  |  | (30,519 | )
Total comprehensive income (loss) |  |  | (997 | ) |  |  | 0 |  |  |  | (997 | )
Parent |  |  | (42,098 | ) |  |  | 40,169 |  |  |  | (1,929 | )
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (2,008 | ) |  |  | (2,008 | )
Guarantor subsidiaries |  |  | 40,072 |  |  |  | (7,642 | ) |  |  | 32,430 |
Eliminations |  |  | 0 |  |  |  | (30,519 | ) |  |  | (30,519 | )
Comprehensive income (loss) attributable to Central Garden & Pet Company |  | $ | (2,026 | ) |  | $ | 0 |  |  | $ | (2,026 | )
|  | CONSOLIDATING CONDENSED STATEMENT OF COMPREHENSIVE INCOME (LOSS) |
|  | As previously reported 2012 |  |  | Adjustments 2012 |  |  | As revised 2012 |
Parent |  | $ | (28,650 | ) |  | $ | 49,823 |  |  | $ | 21,173 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 1,308 |  |  |  | 1,308 |
Guarantor subsidiaries |  |  | 50,763 |  |  |  | 2,094 |  |  |  | 52,857 |
Eliminations |  |  | 0 |  |  |  | (53,225 | ) |  |  | (53,225 | )
Net income (loss) |  |  | 22,113 |  |  |  | 0 |  |  |  | 22,113 |
Parent |  |  | (28,130 | ) |  |  | 49,303 |  |  |  | 21,173 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 1,828 |  |  |  | 1,828 |
Guarantor subsidiaries |  |  | 50,763 |  |  |  | 2,094 |  |  |  | 52,857 |
Eliminations |  |  | 0 |  |  |  | (53,225 | ) |  |  | (53,225 | )
Total comprehensive income (loss) |  |  | 22,633 |  |  |  | 0 |  |  |  | 22,633 |
Parent |  |  | (29,070 | ) |  |  | 50,243 |  |  |  | 21,173 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 888 |  |  |  | 888 |
Guarantor subsidiaries |  |  | 50,763 |  |  |  | 2,094 |  |  |  | 52,857 |
Eliminations |  |  | 0 |  |  |  | (53,225 | ) |  |  | (53,225 | )
Comprehensive income attributable to Central Garden & Pet Company |  | $ | 21,693 |  |  | $ | 0 |  |  | $ | 21,693 |
|  | CONSOLIDATING CONDENSED BALANCE SHEET |
|  | As previously reported 2013 |  |  | Adjustments 2013 |  |  | As revised 2013 |
Parent |  | $ | 213,330 |  |  | $ | (35,330 | ) |  | $ | 178,000 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 34,787 |  |  |  | 34,787 |
Guarantor subsidiaries |  |  | 462,458 |  |  |  | (2,591 | ) |  |  | 459,867 |
Eliminations |  |  | (3,134 | ) |  |  | 3,134 |  |  |  | 0 |
Total Current assets |  |  | 672,654 |  |  |  | 0 |  |  |  | 672,654 |
Parent |  |  | 1,042,862 |  |  |  | 179,989 |  |  |  | 1,222,851 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 40,922 |  |  |  | 40,922 |
Guarantor subsidiaries |  |  | 815,047 |  |  |  | 282,673 |  |  |  | 1,097,720 |
Eliminations |  |  | (696,749 | ) |  |  | (503,584 | ) |  |  | (1,200,333 | )
Total assets |  | $ | 1,161,160 |  |  | $ | 0 |  |  | $ | 1,161,160 |
Parent |  | $ | 70,533 |  |  | $ | (5,109 | ) |  | $ | 65,424 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 4,572 |  |  |  | 4,572 |
Guarantor subsidiaries |  |  | 114,930 |  |  |  | (2,597 | ) |  |  | 112,333 |
Eliminations |  |  | (3,134 | ) |  |  | 3,134 |  |  |  | 0 |
Current liabilities |  |  | 182,329 |  |  |  | 0 |  |  |  | 182,329 |
Parent |  |  | 470,024 |  |  |  | (1,346 | ) |  |  | 468,678 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (6,069 | ) |  |  | (6,069 | )
Guarantor subsidiaries |  |  | 693,615 |  |  |  | 239,391 |  |  |  | 933,006 |
Eliminations |  |  | (693,615 | ) |  |  | (231,976 | ) |  |  | (925,591 | )
Total equity |  | $ | 470,024 |  |  | $ | 0 |  |  | $ | 470,024 |
|  | CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS |
|  | As previously reported 2013 |  |  | Adjustments 2013 |  |  | As revised 2013 |
Parent |  | $ | (9,068 | ) |  | $ | (22,182 | ) |  | $ | (31,250 | )
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (11,632 | ) |  |  | (11,632 | )
Guarantor subsidiaries |  |  | 20,858 |  |  |  | (3,742 | ) |  |  | 17,116 |
Eliminations |  |  | (40,072 | ) |  |  | 37,556 |  |  |  | (2,516 | )
Net cash provided by (used in) operating activities |  |  | (28,282 | ) |  |  | 0 |  |  |  | (28,282 | )
Parent |  |  | (43,361 | ) |  |  | 48,576 |  |  |  | 5,215 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (337 | ) |  |  | (337 | )
Guarantor subsidiaries |  |  | (21,833 | ) |  |  | 3,742 |  |  |  | (18,091 | )
Eliminations |  |  | 40,072 |  |  |  | (51,981 | ) |  |  | (11,909 | )
Net cash provided by (used in) investing activities |  |  | (25,122 | ) |  |  | 0 |  |  |  | (25,122 | )
Parent |  |  | 20,435 |  |  |  | (28,267 | ) |  |  | (7,832 | )
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 13,842 |  |  |  | 13,842 |
Guarantor subsidiaries |  |  | (126 | ) |  |  | 0 |  |  |  | (126 | )
Eliminations |  |  | 0 |  |  |  | 14,425 |  |  |  | 14,425 |
Net cash provided by (used in) financing activities |  | $ | 20,309 |  |  | $ | 0 |  |  | $ | 20,309 |
|  | CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS |
|  | As previously reported 2012 |  |  | Adjustments 2012 |  |  | As revised 2012 |
Parent |  | $ | 74,405 |  |  | $ | (66,427 | ) |  | $ | 7,978 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | 16,008 |  |  |  | 16,008 |
Guarantor subsidiaries |  |  | 65,527 |  |  |  | (344 | ) |  |  | 65,183 |
Eliminations |  |  | (50,763 | ) |  |  | 50,763 |  |  |  | 0 |
Net cash provided by (used in) operating activities |  |  | 89,169 |  |  |  | 0 |  |  |  | 89,169 |
Parent |  |  | (32,357 | ) |  |  | 12,268 |  |  |  | (20,089 | )
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (378 | ) |  |  | (378 | )
Guarantor subsidiaries |  |  | (62,883 | ) |  |  | 345 |  |  |  | (62,538 | )
Eliminations |  |  | 50,763 |  |  |  | (12,235 | ) |  |  | 38,528 |
Net cash provided by (used in) investing activities |  |  | (44,477 | ) |  |  | 0 |  |  |  | (44,477 | )
Parent |  |  | (8,453 | ) |  |  | 50,750 |  |  |  | 42,297 |
Non-guarantor subsidiaries |  |  | 0 |  |  |  | (12,222 | ) |  |  | (12,222 | )
Guarantor subsidiaries |  |  | (122 | ) |  |  | 0 |  |  |  | (122 | )
Eliminations |  |  | 0 |  |  |  | (38,528 | ) |  |  | (38,528 | )
Net cash provided by (used in) financing activities |  | $ | (8,575 | ) |  | $ | 0 |  |  | $ | (8,575 | )

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