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Restatement of the Condensed Consolidated Financial Statements (Tables) | 3 Months Ended
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Mar. 31, 2013
Text Block [Abstract] |
Adjustments to Previously Filed Consolidated Income Statements | The results of the adjustments to the Company’s previously filed consolidated statements of operations detailed above are summarized in the tables below. The tax effect of the adjustments is estimated based on the Company’s effective tax rate.
|  | Three Months Ended March 31, 2013 |
|  |  |  |  | Adjustments by Category |  |  |  |
|  | Previously |  |  | Distributor |  |  | Inventory |  |  |  |  |  |  |  |  | Total |  |  |  |
(U.S. Dollars, in thousands) |  | Reported |  |  | Revenue |  |  | Reserves |  |  | Royalties |  |  | Other |  |  | Adjustments |  |  | Restated |
Net sales |  | $ | 100,254 |  |  | $ | 2,963 |  |  | $ | — |  |  | $ | — |  |  | $ | 156 |  |  | $ | 3,119 |  |  | $ | 103,373 |
Cost of sales |  |  | 22,699 |  |  |  | 471 |  |  |  | 86 |  |  |  | 2,030 |  |  |  | 331 |  |  |  | 2,918 |  |  |  | 25,617 |
Gross profit |  |  | 77,555 |  |  |  | 2,492 |  |  |  | (86 | ) |  |  | (2,030 | ) |  |  | (175 | ) |  |  | 201 |  |  |  | 77,756 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 48,839 |  |  |  | (2,073 | ) |  |  | — |  |  |  | (2,030 | ) |  |  | 318 |  |  |  | (3,785 | ) |  |  | 45,054 |
General and administrative |  |  | 18,788 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (458 | ) |  |  | (458 | ) |  |  | 18,330 |
Research and development |  |  | 5,400 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 341 |  |  |  | 341 |  |  |  | 5,741 |
Amortization of intangibles assets |  |  | 504 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 40 |  |  |  | 40 |  |  |  | 544 |
Charges related to U.S. Government resolutions |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 73,531 |  |  |  | (2,073 | ) |  |  | — |  |  |  | (2,030 | ) |  |  | 241 |  |  |  | (3,862 | ) |  |  | 69,669 |
Operating income |  |  | 4,024 |  |  |  | 4,565 |  |  |  | (86 | ) |  |  | — |  |  |  | (416 | ) |  |  | 4,063 |  |  |  | 8,087 |
Other income and (expense) |  |  | 4,204 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,204 |
Income before income taxes |  |  | 8,228 |  |  |  | 4,565 |  |  |  | (86 | ) |  |  | — |  |  |  | (416 | ) |  |  | 4,063 |  |  |  | 12,291 |
Income tax expense |  |  | (3,320 | ) |  |  | (1,529 | ) |  |  | 29 |  |  |  | — |  |  |  | 139 |  |  |  | (1,361 | ) |  |  | (4,681 | )
Net income from continuing operations, net of tax |  | $ | 4,908 |  |  | $ | 3,036 |  |  | $ | (57 | ) |  | $ | — |  |  | $ | (277 | ) |  | $ | 2,702 |  |  | $ | 7,610 |
|  | Three Months Ended March 31, 2012 |
|  |  |  |  | Adjustments by Category |  |  |  |
|  | Previously |  |  | Distributor |  |  | Inventory |  |  |  |  |  |  |  |  | Total |  |  |  |
(U.S. Dollars, in thousands) |  | Reported |  |  | Revenue |  |  | Reserves |  |  | Royalties |  |  | Other |  |  | Adjustments |  |  | Restated |
Net sales |  | $ | 116,042 |  |  | $ | (7,394 | ) |  | $ | — |  |  | $ | — |  |  | $ | 288 |  |  | $ | (7,106 | ) |  | $ | 108,936 |
Cost of sales |  |  | 21,940 |  |  |  | (1,471 | ) |  |  | (1,212 | ) |  |  | 2,126 |  |  |  | (5 | ) |  |  | (562 | ) |  |  | 21,378 |
Gross profit |  |  | 94,102 |  |  |  | (5,923 | ) |  |  | 1,212 |  |  |  | (2,126 | ) |  |  | 293 |  |  |  | (6,544 | ) |  |  | 87,558 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 49,521 |  |  |  | (417 | ) |  |  | — |  |  |  | (2,126 | ) |  |  | 150 |  |  |  | (2,393 | ) |  |  | 47,128 |
General and administrative |  |  | 14,570 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14,570 |
Research and development |  |  | 7,050 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,050 |
Amortization of intangibles assets |  |  | 530 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 50 |  |  |  | 50 |  |  |  | 580 |
Charges related to U.S. Government resolutions |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 310 |  |  |  | 310 |  |  |  | 310 |
|  |  | 71,671 |  |  |  | (417 | ) |  |  | — |  |  |  | (2,126 | ) |  |  | 510 |  |  |  | (2,033 | ) |  |  | 69,638 |
Operating income |  |  | 22,431 |  |  |  | (5,506 | ) |  |  | 1,212 |  |  |  | — |  |  |  | (217 | ) |  |  | (4,511 | ) |  |  | 17,920 |
Other income and (expense) |  |  | (2,852 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,852 | )
Income before income taxes |  |  | 19,579 |  |  |  | (5,506 | ) |  |  | 1,212 |  |  |  | — |  |  |  | (217 | ) |  |  | (4,511 | ) |  |  | 15,068 |
Income tax expense |  |  | (7,363 | ) |  |  | 1,089 |  |  |  | (240 | ) |  |  | — |  |  |  | 43 |  |  |  | 892 |  |  |  | (6,471 | )
Net income from continuing operations, net of tax |  | $ | 12,216 |  |  | $ | (4,417 | ) |  | $ | 972 |  |  | $ | — |  |  | $ | (174 | ) |  | $ | (3,619 | ) |  | $ | 8,597 |
Effects of Restatement on Condensed Consolidated Balance Sheet | The effects of the restatement on the Company’s condensed consolidated balance sheet as of March 31, 2013 are as follows:
(Unaudited, U.S. Dollars, in thousands, except share data) |  | As of March 31, 2013 |
|  | Previously Reported |  |  | Adjustments |  |  | Restated |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 33,675 |  |  | $ | — |  |  | $ | 33,675 |
Restricted cash |  |  | 29,446 |  |  |  | — |  |  |  | 29,446 |
Trade accounts receivable, less allowances of $11,731 |  |  | 132,425 |  |  |  | (35,919 | ) |  |  | 96,506 |
Inventories |  |  | 92,133 |  |  |  | (7,442 | ) |  |  | 84,691 |
Deferred income taxes |  |  | 17,363 |  |  |  | 16,552 |  |  |  | 33,915 |
Prepaid expenses and other current assets |  |  | 32,211 |  |  |  | 2,179 |  |  |  | 34,390 |
Total current assets |  |  | 337,253 |  |  |  | (24,630 | ) |  |  | 312,623 |
Property, plant and equipment, net |  |  | 52,402 |  |  |  | 1,717 |  |  |  | 54,119 |
Patents and other intangible assets, net |  |  | 6,765 |  |  |  | 170 |  |  |  | 6,935 |
Goodwill |  |  | 72,607 |  |  |  | — |  |  |  | 72,607 |
Deferred income taxes |  |  | 20,200 |  |  |  | (1,024 | ) |  |  | 19,176 |
Other long-term assets |  |  | 14,153 |  |  |  | (3,855 | ) |  |  | 10,298 |
Total assets |  | $ | 503,380 |  |  | $ | (27,622 | ) |  | $ | 475,758 |
Liabilities and shareholders’ equity |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts payable |  | $ | 14,230 |  |  | $ | 757 |  |  | $ | 14,987 |
Other current liabilities |  |  | 51,295 |  |  |  | (6,566 | ) |  |  | 44,729 |
Total current liabilities |  |  | 65,525 |  |  |  | (5,809 | ) |  |  | 59,716 |
Long-term debt |  |  | 20,000 |  |  |  | — |  |  |  | 20,000 |
Deferred income taxes |  |  | 11,460 |  |  |  | 765 |  |  |  | 12,225 |
Other long-term liabilities |  |  | 4,227 |  |  |  | 6,198 |  |  |  | 10,425 |
Total liabilities |  |  | 101,212 |  |  |  | 1,154 |  |  |  | 102,366 |
Contingencies (Note 17) |  |  |  |  |  |  |  |  |  |  |  |
Shareholders’ equity: |  |  |  |  |  |  |  |  |  |  |  |
Common shares $0.10 par value; 50,000,000 shares authorized; 19,453,294 issued and outstanding |  |  | 1,945 |  |  |  | — |  |  |  | 1,945 |
Additional paid-in capital |  |  | 250,186 |  |  |  | 195 |  |  |  | 250,381 |
Retained earnings |  |  | 150,665 |  |  |  | (31,318 | ) |  |  | 119,347 |
Accumulated other comprehensive income |  |  | (628 | ) |  |  | 2,347 |  |  |  | 1,719 |
Total shareholders’ equity |  |  | 402,168 |  |  |  | (28,776 | ) |  |  | 373,392 |
Total liabilities and shareholders’ equity |  | $ | 503,380 |  |  | $ | (27,622 | ) |  | $ | 475,758 |
The effects of the restatement on the Company’s condensed consolidated balance sheet as of December 31, 2012 are as follows:
(Unaudited, U.S. Dollars, in thousands, except share data) |  | As of December 31, 2012 |
|  | Previously Reported |  |  | Adjustments |  |  | Restated |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 31,055 |  |  | $ | — |  |  | $ | 31,055 |
Restricted cash |  |  | 21,314 |  |  |  | — |  |  |  | 21,314 |
Trade accounts receivable, less allowances of $13,543 |  |  | 150,316 |  |  |  | (43,004 | ) |  |  | 107,312 |
Inventories |  |  | 88,744 |  |  |  | (5,371 | ) |  |  | 83,373 |
Deferred income taxes |  |  | 16,959 |  |  |  | 16,491 |  |  |  | 33,450 |
Prepaid expenses and other current assets |  |  | 32,056 |  |  |  | 2,023 |  |  |  | 34,079 |
Total current assets |  |  | 340,444 |  |  |  | (29,861 | ) |  |  | 310,583 |
Property, plant and equipment, net |  |  | 51,362 |  |  |  | 2,473 |  |  |  | 53,835 |
Patents and other intangible assets, net |  |  | 6,880 |  |  |  | 410 |  |  |  | 7,290 |
Goodwill |  |  | 74,388 |  |  |  | — |  |  |  | 74,388 |
Deferred income taxes |  |  | 19,904 |  |  |  | (1,023 | ) |  |  | 18,881 |
Other long-term assets |  |  | 11,303 |  |  |  | (3,383 | ) |  |  | 7,920 |
Total assets |  | $ | 504,281 |  |  | $ | (31,384 | ) |  | $ | 472,897 |
Liabilities and shareholders’ equity |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts payable |  | $ | 21,812 |  |  | $ | 763 |  |  | $ | 22,575 |
Other current liabilities |  |  | 46,985 |  |  |  | (7,375 | ) |  |  | 39,610 |
Total current liabilities |  |  | 68,797 |  |  |  | (6,612 | ) |  |  | 62,185 |
Long-term debt |  |  | 20,000 |  |  |  | — |  |  |  | 20,000 |
Deferred income taxes |  |  | 11,456 |  |  |  | — |  |  |  | 11,456 |
Other long-term liabilities |  |  | 4,930 |  |  |  | 6,494 |  |  |  | 11,424 |
Total liabilities |  |  | 105,183 |  |  |  | (118 | ) |  |  | 105,065 |
Contingencies (Note 17) |  |  |  |  |  |  |  |  |  |  |  |
Shareholders’ equity: |  |  |  |  |  |  |  |  |  |  |  |
Common shares $0.10 par value; 50,000,000 shares authorized; 19,339,329 issued and outstanding |  |  | 1,934 |  |  |  | — |  |  |  | 1,934 |
Additional paid-in capital |  |  | 246,111 |  |  |  | 195 |  |  |  | 246,306 |
Retained earnings |  |  | 148,549 |  |  |  | (33,702 | ) |  |  | 114,847 |
Accumulated other comprehensive income |  |  | 2,504 |  |  |  | 2,241 |  |  |  | 4,745 |
Total shareholders’ equity |  |  | 399,098 |  |  |  | (31,266 | ) |  |  | 367,832 |
Total liabilities and shareholders’ equity |  | $ | 504,281 |  |  | $ | (31,384 | ) |  | $ | 472,897 |
Effects of Restatement on Condensed Consolidated Statement of Operations and Comprehensive Income (Loss) | The effects of the restatements on the Company’s condensed consolidated statement of operations and comprehensive income (loss) for the three months ended March 31, 2013 are as follows:
(Unaudited, U.S. Dollars, in thousands, except share and per share data) |  | Three Months Ended March 31, 2013 |
|  | Previously Reported |  |  | Adjustments |  |  | Restated |
Product sales |  | $ | 88,358 |  |  | $ | 2,978 |  |  | $ | 91,336 |
Marketing service fees |  |  | 11,896 |  |  |  | 141 |  |  |  | 12,037 |
Net sales |  |  | 100,254 |  |  |  | 3,119 |  |  |  | 103,373 |
Cost of sales |  |  | 22,699 |  |  |  | 2,918 |  |  |  | 25,617 |
Gross profit |  |  | 77,555 |  |  |  | 201 |  |  |  | 77,756 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 48,839 |  |  |  | (3,785 | ) |  |  | 45,054 |
General and administrative |  |  | 18,788 |  |  |  | (458 | ) |  |  | 18,330 |
Research and development |  |  | 5,400 |  |  |  | 341 |  |  |  | 5,741 |
Amortization of intangible assets |  |  | 504 |  |  |  | 40 |  |  |  | 544 |
|  |  | 73,531 |  |  |  | (3,862 | ) |  |  | 69,669 |
Operating income |  |  | 4,024 |  |  |  | 4,063 |  |  |  | 8,087 |
Other income and expense |  |  |  |  |  |  |  |  |  |  |  |
Interest expense, net |  |  | (560 | ) |  |  | — |  |  |  | (560 | )
Other income |  |  | 4,764 |  |  |  | — |  |  |  | 4,764 |
|  |  | 4,204 |  |  |  | — |  |  |  | 4,204 |
Income before income taxes |  |  | 8,228 |  |  |  | 4,063 |  |  |  | 12,291 |
Income tax expense |  |  | (3,320 | ) |  |  | (1,361 | ) |  |  | (4,681 | )
Net income from continuing operations, net of tax |  |  | 4,908 |  |  |  | 2,702 |  |  |  | 7,610 |
Discontinued operations (Note 16) |  |  |  |  |  |  |  |  |  |  |  |
Loss from discontinued operations |  |  | (4,432 | ) |  |  | (2 | ) |  |  | (4,434 | )
Income tax benefit |  |  | 1,640 |  |  |  | (316 | ) |  |  | 1,324 |
Net loss from discontinued operations, net of tax |  |  | (2,792 | ) |  |  | (318 | ) |  |  | (3,110 | )
Net income |  | $ | 2,116 |  |  | $ | 2,384 |  |  | $ | 4,500 |
Net income (loss) per common share- basic: |  |  |  |  |  |  |  |  |  |  |  |
Net income from continuing operations, net of tax |  | $ | 0.25 |  |  | $ | 0.14 |  |  | $ | 0.39 |
Net loss from discontinued operations, net of tax |  |  | (0.14 | ) |  |  | (0.02 | ) |  |  | (0.16 | )
Net income per common share- basic |  | $ | 0.11 |  |  | $ | 0.12 |  |  | $ | 0.23 |
Net income (loss) per common share- diluted: |  |  |  |  |  |  |  |  |  |  |  |
Net income from continuing operations, net of tax |  | $ | 0.25 |  |  | $ | 0.14 |  |  | $ | 0.39 |
Net loss from discontinued operations, net of tax |  |  | (0.14 | ) |  |  | (0.02 | ) |  |  | (0.16 | )
Net income per common share- diluted |  | $ | 0.11 |  |  | $ | 0.12 |  |  | $ | 0.23 |
Weighted average number of common shares: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 19,431,093 |  |  |  | — |  |  |  | 19,431,093 |
Diluted |  |  | 19,691,141 |  |  |  | — |  |  |  | 19,691,141 |
Comprehensive (loss) income |  | $ | (1,016 | ) |  | $ | 2,490 |  |  | $ | 1,474 |
The effects of the restatements on the Company’s condensed consolidated statement of operations and comprehensive income for the three months ended March 31, 2012 are as follows:
(Unaudited, U.S. Dollars, in thousands, except share and per share data) |  | Three Months Ended March 31, 2012 |
|  | Previously Reported |  |  | Adjustments |  |  | Restated |
Product sales |  | $ | 104,820 |  |  | $ | (7,212 | ) |  | $ | 97,608 |
Marketing service fees |  |  | 11,222 |  |  |  | 106 |  |  |  | 11,328 |
Net sales |  |  | 116,042 |  |  |  | (7,106 | ) |  |  | 108,936 |
Cost of sales |  |  | 21,940 |  |  |  | (562 | ) |  |  | 21,378 |
Gross profit |  |  | 94,102 |  |  |  | (6,544 | ) |  |  | 87,558 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 49,521 |  |  |  | (2,393 | ) |  |  | 47,128 |
General and administrative |  |  | 14,570 |  |  |  | — |  |  |  | 14,570 |
Research and development |  |  | 7,050 |  |  |  | — |  |  |  | 7,050 |
Amortization of intangible assets |  |  | 530 |  |  |  | 50 |  |  |  | 580 |
Charges related to US Government Resolutions |  |  | — |  |  |  | 310 |  |  |  | 310 |
|  |  | 71,671 |  |  |  | (2,033 | ) |  |  | 69,638 |
Operating income |  |  | 22,431 |  |  |  | (4,511 | ) |  |  | 17,920 |
Other income and expense |  |  |  |  |  |  |  |  |  |  |  |
Interest expense, net |  |  | (2,221 | ) |  |  | — |  |  |  | (2,221 | )
Other expense, net |  |  | (631 | ) |  |  | — |  |  |  | (631 | )
|  |  | (2,852 | ) |  |  | — |  |  |  | (2,852 | )
Income before income taxes |  |  | 19,579 |  |  |  | (4,511 | ) |  |  | 15,068 |
Income tax expense |  |  | (7,363 | ) |  |  | 892 |  |  |  | (6,471 | )
Net income from continuing operations, net of tax |  |  | 12,216 |  |  |  | (3,619 | ) |  |  | 8,597 |
Discontinued operations (Note 16) |  |  |  |  |  |  |  |  |  |  |  |
(Loss) income from discontinued operations |  |  | (506 | ) |  |  | 1,033 |  |  |  | 527 |
Income tax benefit |  |  | 306 |  |  |  | (23 | ) |  |  | 283 |
Net (loss) income from discontinued operations, net of tax |  |  | (200 | ) |  |  | 1,010 |  |  |  | 810 |
Net income |  | $ | 12,016 |  |  | $ | (2,609 | ) |  | $ | 9,407 |
Net income (loss) per common share- basic: |  |  |  |  |  |  |  |  |  |  |  |
Net income from continuing operations, net of tax |  | $ | 0.65 |  |  | $ | (0.19 | ) |  | $ | 0.46 |
Net (loss) income from discontinued operations, net of tax |  |  | (0.01 | ) |  |  | 0.05 |  |  |  | 0.04 |
Net income per common share- basic |  | $ | 0.64 |  |  | $ | (0.14 | ) |  | $ | 0.50 |
Net income (loss) per common share- diluted: |  |  |  |  |  |  |  |  |  |  |  |
Net income from continuing operations, net of tax |  | $ | 0.64 |  |  | $ | (0.19 | ) |  | $ | 0.45 |
Net (loss) income from discontinued operations, net of tax |  |  | (0.01 | ) |  |  | 0.05 |  |  |  | 0.04 |
Net income per common share- diluted |  | $ | 0.63 |  |  | $ | (0.14 | ) |  | $ | 0.49 |
Weighted average number of common shares: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 18,675,694 |  |  |  | — |  |  |  | 18,675,694 |
Diluted |  |  | 19,116,195 |  |  |  | — |  |  |  | 19,116,195 |
Comprehensive income |  | $ | 14,726 |  |  | $ | (2,918 | ) |  | $ | 11,808

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- Definition Tabular disclosure of the nature and effects of a restatement to correct an error in the reported results of operations of prior periods. When prior period adjustments are recorded, the resulting effects (both gross and net of applicable income tax) on the net income of prior periods are disclosed in the annual report for the year in which the adjustments are made, and amended filings of previously issued reports are typically issued. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22644-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22663-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22658-107794 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 154 -Paragraph 25, 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 9 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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