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Prior Periods' Financial Statement Revision (Tables) | 3 Months Ended
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Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract] |
Schedule of Correction of Misstatements and Revision on Consolidated Statements | The following tables present the effect of the correction of those misstatements that impacted the three months ended March 31, 2017, as further described in Note 1, and the related adjustments to reflect the revision on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). Also, as further described in Note 2, due to the disposition of the PBC Business and the related discontinued operations treatment, the tables below present separately the impact of the correction of the misstatements as well as the effect of recasting the prior periods for discontinued operations.
|  | Three Months Ended March 31, 2017 |
|  | As Originally Reported |  |  | Adjustment |  |  | Discontinued Operations |  |  | As Revised |
Cost of sales (exclusive of depreciation and amortization) |  | $ | 166,954 |  |  | $ | 485 |  |  | $ | (52,959 | ) |  | $ | 114,480 |
Selling, general and administrative expense |  |  | 21,494 |  |  |  | (500 | ) |  |  | (4,353 | ) |  |  | 16,641 |
Depreciation and amortization |  |  | 15,568 |  |  |  | 12 |  |  |  | (3,009 | ) |  |  | 12,571 |
Income from operations |  |  | 22,158 |  |  |  | 3 |  |  |  | (8,309 | ) |  |  | 13,852 |
Income (loss) from continuing operations before provision (benefit) for income taxes and share of net income from joint venture |  |  | 8,014 |  |  |  | 3 |  |  |  | (8,194 | ) |  |  | (177 | )
Benefit (provision) for income taxes |  |  | (2,300 | ) |  |  | 1 |  |  |  | 2,676 |  |  |  | 377 |
Income from continuing operations |  |  | 7,407 |  |  |  | 4 |  |  |  | (5,518 | ) |  |  | 1,893 |
Income from discontinued operations, net of tax |  |  |  |  |  |  |  |  |  |  | 5,518 |  |  |  | 5,518 |
Net income |  | $ | 7,407 |  |  | $ | 4 |  |  |  |  |  |  | $ | 7,411 |
Other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation income |  |  | 4,706 |  |  |  | 399 |  |  |  |  |  |  |  | 5,105 |
Other comprehensive income (loss): |  |  | 4,706 |  |  |  | 399 |  |  |  |  |  |  |  | 5,105 |
Comprehensive income |  | $ | 12,113 |  |  | $ | 403 |  |  |  |  |  |  | $ | 12,516 |
Basic net income (loss) per share |  | $ | 0.27 |  |  | $ | 0.00 |  |  |  |  |  |  | $ | 0.27 |
Diluted net income (loss) per share |  | $ | 0.27 |  |  | $ | 0.00 |  |  |  |  |  |  | $ | 0.27 |
The following table presents the effect of the correction of the misstatements on our Condensed Consolidated Statement of Cash Flows.
|  | Three Months Ended March 31, 2017 |
|  | As Originally Reported |  |  | Adjustment |  |  | Reclasses (1) |  |  | As Revised |
Net income (loss) |  | $ | 7,407 |  |  | $ | 4 |  |  |  |  |  |  | $ | 7,411 |
Adjustments to reconcile net income to net cash provided by (used by) operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 15,568 |  |  |  | 12 |  |  |  |  |  |  |  | 15,580 | (2)
Total derivative mark-to-market gains, net of cash settlements |  |  | (88 | ) |  |  |  |  |  |  | 88 |  |  |  | — |
Other |  |  | — |  |  |  | (268 | ) |  |  | 61 |  |  |  | (207 | )
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income taxes payable (receivable) |  |  | — |  |  |  |  |  |  |  | 5,899 |  |  |  | 5,899 |
Other |  |  | 605 |  |  |  | (16 | ) |  |  | (6,048 | ) |  |  | (5,459 | )
Net cash provided by (used by) operating activities |  |  | 5,209 |  |  |  | (268 | ) |  |  | — |  |  |  | 4,941 |
Cash flows from investing activities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from disposals of property, plant and equipment |  |  | 27 |  |  |  | — |  |  |  | (27 | ) |  |  | — |
Other |  |  | — |  |  |  | 268 |  |  |  | 27 |  |  |  | 295 |
Net cash provided by (used by) investing activities |  |  | (8,538 | ) |  |  | 268 |  |  |  | — |  |  |  | (8,270 | )
(1) | Includes the reclassification of prior period amounts to reflect current period presentation, including the addition of the income taxes payable (receivable) line as well as condensing immaterial amounts.
(2) | Depreciation and amortization of $3.0 million is included in income from discontinued operations on the Condensed Consolidated Statements of Operations and Comprehensive Income for the three months ended March 31, 2017.

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: 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=64853466&loc=d3e22663-107794 Reference 2: 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=64853466&loc=d3e22644-107794 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=64853466&loc=d3e22658-107794 + Details
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