XML 24 R25.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Original and Further Restatement of the Consolidated Financial Statements (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2014
Accounting Changes and Error Corrections [Abstract] |
Effects of Further Adjustments to Previously Filed Consolidated Income Statements | The tables below show the effects of the Further Restatement for the fiscal quarter ended September 30, 2013 and the nine months ended September 30, 2013. The tax effect of the adjustments is estimated based on the Company’s estimated tax rate.
|  | Three Months Ended September 30, 2013 |
|  |  |  |  | Further Restatement Adjustments by Category |  |  |  |
(U.S. Dollars, in thousands) |  | Originally Reported in 2013 Form 10-Q |  |  | Co-Pay and Self-Pay Revenue |  |  | Bad Debt Timing |  |  | Accounts Receivable Reserve |  |  | Intercompany Profit |  |  | Inventory |  |  | Other |  |  | Total Further Restatement Adjustments |  |  | Restated |
Net sales |  | $ | 92,738 |  |  | $ | (1,191 | ) |  | $ | — |  |  | $ | 240 |  |  | $ | — |  |  | $ | — |  |  | $ | 19 |  |  | $ | (932 | ) |  | $ | 91,806 |
Cost of sales |  |  | 23,920 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 770 |  |  |  | 1,320 |  |  |  | (946 | ) |  |  | 1,144 |  |  |  | 25,064 |
Gross profit |  |  | 68,818 |  |  |  | (1,191 | ) |  |  | — |  |  |  | 240 |  |  |  | (770 | ) |  |  | (1,320 | ) |  |  | 965 |  |  |  | (2,076 | ) |  |  | 66,742 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 42,382 |  |  |  | (1,191 | ) |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | — |  |  |  | (2,129 | ) |  |  | (3,306 | ) |  |  | 39,076 |
General and administrative |  |  | 13,202 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (269 | ) |  |  | (269 | ) |  |  | 12,933 |
Research and development |  |  | 6,361 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,361 |
Amortization of intangible assets |  |  | 616 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 616 |
Costs related to the accounting review and restatement |  |  | 2,664 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,664 |
Impairment of goodwill |  |  | 19,193 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 19,193 |
|  |  | 84,418 |  |  |  | (1,191 | ) |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | — |  |  |  | (2,398 | ) |  |  | (3,575 | ) |  |  | 80,843 |
Operating (loss) income |  |  | (15,600 | ) |  |  | — |  |  |  | — |  |  |  | 226 |  |  |  | (770 | ) |  |  | (1,320 | ) |  |  | 3,363 |  |  |  | 1,499 |  |  |  | (14,101 | )
Other income and (expense) |  |  | (2,036 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 16 |  |  |  | 16 |  |  |  | (2,020 | )
Loss before income taxes |  |  | (17,636 | ) |  |  | — |  |  |  | — |  |  |  | 226 |  |  |  | (770 | ) |  |  | (1,320 | ) |  |  | 3,379 |  |  |  | 1,515 |  |  |  | (16,121 | )
Income tax expense |  |  | (448 | ) |  |  | — |  |  |  | — |  |  |  | (79 | ) |  |  | (270 | ) |  |  | 462 |  |  |  | (588 | ) |  |  | 65 |  |  |  | (383 | )
Net loss from continuing operations |  | $ | (18,084 | ) |  | $ | — |  |  | $ | — |  |  | $ | 147 |  |  | $ | (500 | ) |  | $ | (850 | ) |  | $ | 2,791 |  |  | $ | 1,580 |  |  | $ | (16,504 | )
|  | Nine Months Ended September 30, 2013 |
|  |  |  |  | Further Restatement Adjustments by Category |  |  |  |
(U.S. Dollars, in thousands) |  | Originally Reported in 2013 Form 10-Q |  |  | Co-Pay and Self-Pay Revenue |  |  | Bad Debt Timing |  |  | Accounts Receivable Reserve |  |  | Intercompany Profit |  |  | Inventory |  |  | Other |  |  | Total Further Restatement Adjustments |  |  | Restated |
Net sales |  | $ | 294,391 |  |  | $ | (2,980 | ) |  | $ | — |  |  | $ | 364 |  |  | $ | — |  |  | $ | — |  |  | $ | (50 | ) |  | $ | (2,666 | ) |  | $ | 291,725 |
Cost of sales |  |  | 69,783 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,012 |  |  |  | 3,399 |  |  |  | (1,405 | ) |  |  | 3,006 |  |  |  | 72,789 |
Gross profit |  |  | 224,608 |  |  |  | (2,980 | ) |  |  | — |  |  |  | 364 |  |  |  | (1,012 | ) |  |  | (3,399 | ) |  |  | 1,355 |  |  | $ | (5,672 | ) |  |  | 218,936 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 132,346 |  |  |  | (2,980 | ) |  |  | 1,455 |  |  |  | 54 |  |  |  | — |  |  |  | — |  |  |  | (1,416 | ) |  |  | (2,887 | ) |  |  | 129,459 |
General and administrative |  |  | 46,736 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (381 | ) |  |  | (381 | ) |  |  | 46,355 |
Research and development |  |  | 20,653 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,653 |
Amortization of intangible assets |  |  | 1,725 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,725 |
Costs related to accounting review and restatement |  |  | 2,664 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,664 |
Impairment of goodwill |  |  | 19,193 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 19,193 |
|  |  | 223,317 |  |  |  | (2,980 | ) |  |  | 1,455 |  |  |  | 54 |  |  |  | — |  |  |  | — |  |  |  | (1,797 | ) |  |  | (3,268 | ) |  |  | 220,049 |
Operating income |  |  | 1,291 |  |  |  | — |  |  |  | (1,455 | ) |  |  | 310 |  |  |  | (1,012 | ) |  |  | (3,399 | ) |  |  | 3,152 |  |  |  | (2,404 | ) |  |  | (1,113 | )
Other income and (expense) |  |  | 491 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 49 |  |  |  | 49 |  |  |  | 540 |
Loss before income taxes |  |  | 1,782 |  |  |  | — |  |  |  | (1,455 | ) |  |  | 310 |  |  |  | (1,012 | ) |  |  | (3,399 | ) |  |  | 3,201 |  |  |  | (2,355 | ) |  |  | (573 | )
Income tax expense |  |  | (8,126 | ) |  |  | — |  |  |  | 509 |  |  |  | (109 | ) |  |  | 354 |  |  |  | 1,190 |  |  |  | (1,811 | ) |  |  | 133 |  |  |  | (7,993 | )
Net loss from continuing operations |  | $ | (6,344 | ) |  | $ | — |  |  | $ | (964 | ) |  | $ | 201 |  |  | $ | (658 | ) |  | $ | (2,209 | ) |  | $ | 1,390 |  |  | $ | (2,222 | ) |  | $ | (8,566 | )
Effects of Further Restatement on Consolidated Balance Sheet | The effects of the Further Restatement on the condensed consolidated balance sheet as of December 31, 2013 are as follows:
|  | As of December 31, 2013 |
(Unaudited, U.S. Dollars, in thousands, except share data) |  | Originally Reported in 2013 Form 10-K |  |  | Further Restatement Adjustments |  |  | Restated |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 30,486 |  |  | $ | (1,562 | ) |  | $ | 28,924 |
Restricted cash |  |  | 23,761 |  |  |  | — |  |  |  | 23,761 |
Trade accounts receivable, less allowances of $9,111 at December 31, 2013 |  |  | 75,567 |  |  |  | (4,756 | ) |  |  | 70,811 |
Inventories |  |  | 90,577 |  |  |  | (17,899 | ) |  |  | 72,678 |
Deferred income taxes |  |  | 33,947 |  |  |  | 6,052 |  |  |  | 39,999 |
Prepaid expenses and other current assets |  |  | 25,906 |  |  |  | 3,027 |  |  |  | 28,933 |
Total current assets |  |  | 280,244 |  |  |  | (15,138 | ) |  |  | 265,106 |
Property, plant and equipment, net |  |  | 54,606 |  |  |  | (234 | ) |  |  | 54,372 |
Patents and other intangible assets, net |  |  | 9,046 |  |  |  | — |  |  |  | 9,046 |
Goodwill |  |  | 53,565 |  |  |  | — |  |  |  | 53,565 |
Deferred income taxes |  |  | 18,336 |  |  |  | 4,058 |  |  |  | 22,394 |
Other long-term assets |  |  | 7,385 |  |  |  | 107 |  |  |  | 7,492 |
Total assets |  | $ | 423,182 |  |  | $ | (11,207 | ) |  | $ | 411,975 |
Liabilities and shareholders’ equity |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts payable |  | $ | 20,674 |  |  | $ | — |  |  | $ | 20,674 |
Other current liabilities |  |  | 46,146 |  |  |  | 3,530 |  |  |  | 49,676 |
Total current liabilities |  |  | 66,820 |  |  |  | 3,530 |  |  |  | 70,350 |
Long-term debt |  |  | 20,000 |  |  |  | — |  |  |  | 20,000 |
Deferred income taxes |  |  | 13,132 |  |  |  | (106 | ) |  |  | 13,026 |
Other long-term liabilities |  |  | 12,736 |  |  |  | — |  |  |  | 12,736 |
Total liabilities |  |  | 112,688 |  |  |  | 3,424 |  |  |  | 116,112 |
Contingencies (Note 16) |  |  |  |  |  |  |  |  |  |  |  |
Shareholders’ equity: |  |  |  |  |  |  |  |  |  |  |  |
Common shares $0.10 par value; 50,000,000 shares authorized; 18,102,335 issued and outstanding as of December 31, 2013 |  |  | 1,810 |  |  |  | — |  |  |  | 1,810 |
Additional paid-in capital |  |  | 216,653 |  |  |  | — |  |  |  | 216,653 |
Retained earnings |  |  | 89,332 |  |  |  | (15,435 | ) |  |  | 73,897 |
Accumulated other comprehensive income |  |  | 2,699 |  |  |  | 804 |  |  |  | 3,503 |
Total shareholders’ equity |  |  | 310,494 |  |  |  | (14,631 | ) |  |  | 295,863 |
Total liabilities and shareholders’ equity |  | $ | 423,182 |  |  | $ | (11,207 | ) |  | $ | 411,975 |
Effects of Further Restatements of Consolidated Statement of Operations and Comprehensive Loss | The effects of the Further Restatement on the condensed consolidated statement of operations and comprehensive loss for the three and nine months ended September 30, 2013 are as follows:
|  | Three Months Ended September 30, 2013 |
(Unaudited, U.S. Dollars, in thousands, except share and per share data) |  | Originally Reported in 2013 Form 10-Q |  |  | Further Restatement Adjustments |  |  | Restated |
Product sales |  | $ | 81,061 |  |  | $ | (1,024 | ) |  | $ | 80,037 |
Marketing service fees |  |  | 11,677 |  |  |  | 92 |  |  |  | 11,769 |
Net sales |  |  | 92,738 |  |  |  | (932 | ) |  |  | 91,806 |
Cost of sales |  |  | 23,920 |  |  |  | 1,144 |  |  |  | 25,064 |
Gross profit |  |  | 68,818 |  |  |  | (2,076 | ) |  |  | 66,742 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 42,382 |  |  |  | (3,306 | ) |  |  | 39,076 |
General and administrative |  |  | 13,202 |  |  |  | (269 | ) |  |  | 12,933 |
Research and development |  |  | 6,361 |  |  |  | — |  |  |  | 6,361 |
Amortization of intangible assets |  |  | 616 |  |  |  | — |  |  |  | 616 |
Costs related to the accounting review and restatement |  |  | 2,664 |  |  |  | — |  |  |  | 2,664 |
Impairment of goodwill |  |  | 19,193 |  |  |  | — |  |  |  | 19,193 |
|  |  | 84,418 |  |  |  | (3,575 | ) |  |  | 80,843 |
Operating loss |  |  | (15,600 | ) |  |  | 1,499 |  |  |  | (14,101 | )
Other income and expense |  |  |  |  |  |  |  |  |  |  |  |
Interest expense, net |  |  | (555 | ) |  |  | 16 |  |  |  | (539 | )
Other expense |  |  | (1,481 | ) |  |  | — |  |  |  | (1,481 | )
|  |  | (2,036 | ) |  |  | 16 |  |  |  | (2,020 | )
Loss before income taxes |  |  | (17,636 | ) |  |  | 1,515 |  |  |  | (16,121 | )
Income tax expense |  |  | (448 | ) |  |  | 65 |  |  |  | (383 | )
Net loss from continuing operations |  |  | (18,084 | ) |  |  | 1,580 |  |  |  | (16,504 | )
Discontinued operations (Note 15) |  |  |  |  |  |  |  |  |  |  |  |
Loss from discontinued operations |  |  | (3,041 | ) |  |  | 666 |  |  |  | (2,375 | )
Income tax benefit |  |  | 1,303 |  |  |  | (1,260 | ) |  |  | 43 |
Net loss from discontinued operations, net of tax |  |  | (1,738 | ) |  |  | (594 | ) |  |  | (2,332 | )
Net loss |  | $ | (19,822 | ) |  | $ | 986 |  |  | $ | (18,836 | )
Net loss per common share-basic: |  |  |  |  |  |  |  |  |  |  |  |
Net loss from continuing operations, net of tax |  | $ | (1.00 | ) |  | $ | 0.09 |  |  | $ | (0.91 | )
Net loss from discontinued operations, net of tax |  |  | (0.10 | ) |  |  | (0.03 | ) |  |  | (0.13 | )
Net loss per common share-basic |  | $ | (1.10 | ) |  | $ | 0.06 |  |  | $ | (1.04 | )
Net loss per common share-diluted: |  |  |  |  |  |  |  |  |  |  |  |
Net loss from continuing operations, net of tax |  | $ | (1.00 | ) |  | $ | 0.09 |  |  | $ | (0.91 | )
Net loss from discontinued operations, net of tax |  |  | (0.10 | ) |  |  | (0.03 | ) |  |  | (0.13 | )
Net loss per common share-diluted |  | $ | (1.10 | ) |  | $ | 0.06 |  |  | $ | (1.04 | )
Weighted average number of common shares: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 18,142,935 |  |  |  | — |  |  |  | 18,142,935 |
Diluted |  |  | 18,142,935 |  |  |  | — |  |  |  | 18,142,935 |
Comprehensive loss |  | $ | (16,064 | ) |  | $ | 1,017 |  |  | $ | (15,047 | )
|  | Nine Months Ended September 30, 2013 |
(Unaudited, U.S. Dollars, in thousands, except share and per share data) |  | Originally Reported in 2013 Form 10-Q |  |  | Further Restatement Adjustments |  |  | Restated |
Product sales |  | $ | 259,030 |  |  | $ | (2,823 | ) |  | $ | 256,207 |
Marketing service fees |  |  | 35,361 |  |  |  | 157 |  |  |  | 35,518 |
Net sales |  |  | 294,391 |  |  |  | (2,666 | ) |  |  | 291,725 |
Cost of sales |  |  | 69,783 |  |  |  | 3,006 |  |  |  | 72,789 |
Gross profit |  |  | 224,608 |  |  |  | (5,672 | ) |  |  | 218,936 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 132,346 |  |  |  | (2,887 | ) |  |  | 129,459 |
General and administrative |  |  | 46,736 |  |  |  | (381 | ) |  |  | 46,355 |
Research and development |  |  | 20,653 |  |  |  | — |  |  |  | 20,653 |
Amortization of intangible assets |  |  | 1,725 |  |  |  | — |  |  |  | 1,725 |
Costs related to the accounting review and restatement |  |  | 2,664 |  |  |  | — |  |  |  | 2,664 |
Impairment of goodwill |  |  | 19,193 |  |  |  | — |  |  |  | 19,193 |
|  |  | 223,317 |  |  |  | (3,268 | ) |  |  | 220,049 |
Operating income (loss) |  |  | 1,291 |  |  |  | (2,404 | ) |  |  | (1,113 | )
Other income and expense |  |  |  |  |  |  |  |  |  |  |  |
Interest expense, net |  |  | (1,585 | ) |  |  | 49 |  |  |  | (1,536 | )
Other income |  |  | 2,076 |  |  |  | — |  |  |  | 2,076 |
|  |  | 491 |  |  |  | 49 |  |  |  | 540 |
Income (loss) before income taxes |  |  | 1,782 |  |  |  | (2,355 | ) |  |  | (573 | )
Income tax expense |  |  | (8,126 | ) |  |  | 133 |  |  |  | (7,993 | )
Net loss from continuing operations |  |  | (6,344 | ) |  |  | (2,222 | ) |  |  | (8,566 | )
Discontinued operations (Note 15) |  |  |  |  |  |  |  |  |  |  |  |
Loss from discontinued operations |  |  | (16,629 | ) |  |  | 2,202 |  |  |  | (14,427 | )
Income tax benefit |  |  | 5,334 |  |  |  | (741 | ) |  |  | 4,593 |
Net loss from discontinued operations |  |  | (11,295 | ) |  |  | 1,461 |  |  |  | (9,834 | )
Net loss |  | $ | (17,639 | ) |  | $ | (761 | ) |  | $ | (18,400 | )
Net loss per common share-basic: |  |  |  |  |  |  |  |  |  |  |  |
Net loss from continuing operations |  | $ | (0.34 | ) |  | $ | (0.11 | ) |  | $ | (0.45 | )
Net loss from discontinued operations |  |  | (0.60 | ) |  |  | 0.08 |  |  |  | (0.52 | )
Net loss per common share-basic |  | $ | (0.94 | ) |  | $ | (0.03 | ) |  | $ | (0.97 | )
Net loss per common share-diluted: |  |  |  |  |  |  |  |  |  |  |  |
Net loss from continuing operations |  | $ | (0.34 | ) |  | $ | (0.11 | ) |  | $ | (0.45 | )
Net loss from discontinued operations |  |  | (0.60 | ) |  |  | 0.08 |  |  |  | (0.52 | )
Net loss per common share-diluted |  | $ | (0.94 | ) |  | $ | (0.03 | ) |  | $ | (0.97 | )
Weighted average number of common shares: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 18,897,887 |  |  |  | — |  |  |  | 18,897,887 |
Diluted |  |  | 18,897,887 |  |  |  | — |  |  |  | 18,897,887 |
Comprehensive loss |  | $ | (17,426 | ) |  | $ | (671 | ) |  | $ | (18,097 | )
Effects of Restatements of Condensed Consolidated Statement of Cash Flows | The effects of the Further Restatement on the condensed consolidated statement of cash flows for the nine months ended September 30, 2013 are as follows:
|  | Nine Months Ended September 30, 2013 |
(Unaudited, U.S. Dollars, in thousands) |  | Originally Reported in 2013 Form 10-Q |  |  | Further Restatement Adjustments |  |  | Restated |
Cash flows from operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (17,639 | ) |  | $ | (761 | ) |  | $ | (18,400 | )
Adjustments to reconcile net loss to net cash provided by operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 15,459 |  |  |  | 126 |  |  |  | 15,585 |
Amortization of debt costs |  |  | 540 |  |  |  | — |  |  |  | 540 |
Amortization of exclusivity agreements |  |  | — |  |  |  | 1,069 |  |  |  | 1,069 |
Provision for doubtful accounts |  |  | 4,225 |  |  |  | (1,471 | ) |  |  | 2,754 |
Deferred income taxes |  |  | (223 | ) |  |  | — |  |  |  | (223 | )
Share-based compensation |  |  | 4,714 |  |  |  | — |  |  |  | 4,714 |
Impairment of goodwill |  |  | 19,193 |  |  |  | — |  |  |  | 19,193 |
Excess income tax benefit on employee stock-based awards |  |  | (82 | ) |  |  | — |  |  |  | (82 | )
Other |  |  | (520 | ) |  |  | (645 | ) |  |  | (1,165 | )
Change in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts receivable |  |  | 27,758 |  |  |  | 2,616 |  |  |  | 30,374 |
Inventories |  |  | (11,596 | ) |  |  | 2,819 |  |  |  | (8,777 | )
Prepaid expenses and other current assets |  |  | 5,541 |  |  |  | 864 |  |  |  | 6,405 |
Trade accounts payable |  |  | (8,028 | ) |  |  | — |  |  |  | (8,028 | )
Other current liabilities |  |  | 13,040 |  |  |  | (3,555 | ) |  |  | 9,485 |
Long-term assets |  |  | 482 |  |  |  | (1,907 | ) |  |  | (1,425 | )
Long-term liabilities |  |  | (912 | ) |  |  | 796 |  |  |  | (116 | )
Net cash provided by operating activities |  |  | 51,952 |  |  |  | (49 | ) |  |  | 51,903 |
Cash flows from investing activities: |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditures for property, plant and equipment |  |  | (19,427 | ) |  |  | — |  |  |  | (19,427 | )
Capital expenditures for intangible assets |  |  | (4,525 | ) |  |  | — |  |  |  | (4,525 | )
Purchase of other investments |  |  | — |  |  |  | (1,232 | ) |  |  | (1,232 | )
Net cash used in investing activities |  |  | (23,952 | ) |  |  | (1,232 | ) |  |  | (25,184 | )
Cash flows from financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Net proceeds from issuance of common shares |  |  | 3,431 |  |  |  | — |  |  |  | 3,431 |
(Repayment of) proceeds from bank borrowings, net |  |  | (16 | ) |  |  | — |  |  |  | (16 | )
Changes in restricted cash |  |  | (1,371 | ) |  |  | — |  |  |  | (1,371 | )
Repurchase of treasury shares |  |  | (39,494 | ) |  |  | — |  |  |  | (39,494 | )
Excess income tax benefit on employee stock-based awards |  |  | 82 |  |  |  | — |  |  |  | 82 |
Net cash used in financing activities |  |  | (37,368 | ) |  |  | — |  |  |  | (37,368 | )
Effect of exchange rate changes on cash |  |  | 532 |  |  |  | 79 |  |  |  | 611 |
Net decrease in cash and cash equivalents |  |  | (8,836 | ) |  |  | (1,202 | ) |  |  | (10,038 | )
Cash and cash equivalents at the beginning of the period |  |  | 31,055 |  |  |  | (288 | ) |  |  | 30,767 |
Cash and cash equivalents at the end of the period |  | $ | 22,219 |  |  |  | (1,490 | ) |  | $ | 20,729 |

X
- Definition Restatement To Prior Year Consolidated Balance Sheet Table [Text Block] + References No definition available. + Details
Name: | ofix_RestatementToPriorYearConsolidatedBalanceSheetTableTextBlock
Namespace Prefix: | ofix_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Restatement To Prior Year Consolidated Statement Of Cash Flows Table [Text Block] + References No definition available. + Details
Name: | ofix_RestatementToPriorYearConsolidatedStatementOfCashFlowsTableTextBlock
Namespace Prefix: | ofix_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Correcting Adjustments To Consolidated Income Table [Text Block] + References No definition available. + Details
Name: | ofix_ScheduleOfCorrectingAdjustmentsToConsolidatedIncomeTableTextBlock
Namespace Prefix: | ofix_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AccountingChangesAndErrorCorrectionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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=28359718&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=28359718&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=28359718&loc=d3e22658-107794 + Details
Name: | us-gaap_RestatementToPriorYearIncomeTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration