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Prior Periods' Financial Statement Revision (Tables) | 6 Months Ended
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Jun. 30, 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 misstatements that impacted each of the periods presented below, 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.
|  | Six Months Ended June 30, 2017
|  | As Originally Reported |  | Adjustment |  | Discontinued Operations |  | As Revised
Cost of sales (exclusive of depreciation and amortization shown separately below) |  | $ | 332,994 |  |  | $ | 485 |  |  | $ | (104,485 | ) |  | $ | 228,994 |
Selling, general and administrative expense |  | 44,530 |  |  | (764 | ) |  | (9,121 | ) |  | 34,645 |
Depreciation and amortization |  | 31,468 |  |  | 265 |  |  | (6,111 | ) |  | 25,622 |
Other operating income |  | — |  |  | (270 | ) |  | — |  |  | (270 | )
Income from operations |  | 42,751 |  |  | 284 |  |  | (16,541 | ) |  | 26,494 |
Other (income) expense, net |  | (79 | ) |  | (340 | ) |  | (18 | ) |  | (437 | )
Loss from continuing operations before benefit for income taxes and share of net income from joint venture |  | (24,187 | ) |  | 624 |  |  | (16,335 | ) |  | (39,898 | )
Benefit for income taxes |  | 7,128 |  |  | (229 | ) |  | 5,581 |  |  | 12,480 |
Loss from continuing operations |  | (14,122 | ) |  | 395 |  |  | (10,754 | ) |  | (24,481 | )
Income from discontinued operations, net of tax (Note 2) |  |  |  |  |  |  |  | 10,754 |  |  | 10,754 |
Net loss |  | $ | (14,122 | ) |  | $ | 395 |  |  |  |  |  | $ | (13,727 | )
Other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation gain |  | 14,244 |  |  | 372 |  |  |  |  |  | 14,616 |
Other comprehensive income |  | 14,244 |  |  | 372 |  |  |  |  |  | 14,616 |
Comprehensive income |  | $ | 122 |  |  | $ | 767 |  |  |  |  |  | $ | 889 |
Basic net loss per share |  | $ | (0.52 | ) |  | $ | 0.01 |  |  |  |  |  | $ | (0.50 | )
Diluted net loss per share |  | $ | (0.52 | ) |  | $ | 0.01 |  |  |  |  | $ | (0.50 | )
|  | Three Months Ended June 30, 2017
|  | As Originally Reported |  | Adjustment |  | Discontinued Operations |  | As Revised
Selling, general and administrative expense |  | $ | 23,036 |  |  | $ | (264 | ) |  | $ | (4,768 | ) |  | $ | 18,004 |
Depreciation and amortization |  | 15,900 |  |  | 253 |  |  | (3,102 | ) |  | 13,051 |
Other operating income |  | — |  |  | (270 | ) |  | — |  |  | (270 | )
Income from operations |  | 20,593 |  |  | 281 |  |  | (8,232 | ) |  | 12,642 |
Other (income) expense, net |  | 645 |  |  | (340 | ) |  | (20 | ) |  | 285 |
Loss from continuing operations before benefit for income taxes and share of net income from joint venture |  | (32,201 | ) |  | 621 |  |  | (8,141 | ) |  | (39,721 | )
Benefit for income taxes |  | 9,428 |  |  | (230 | ) |  | 2,905 |  |  | 12,103 |
Loss from continuing operations |  | (21,529 | ) |  | 391 |  |  | (5,236 | ) |  | (26,374 | )
Income from discontinued operations, net of tax (Note 2) |  |  |  |  |  |  |  | 5,236 |  |  | 5,236 |
Net loss |  | $ | (21,529 | ) |  | $ | 391 |  |  |  |  |  | $ | (21,138 | )
Other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation gain |  | 9,240 |  |  | 271 |  |  |  |  |  | 9,511 |
Other comprehensive income |  | 9,240 |  |  | 271 |  |  |  |  |  | 9,511 |
Comprehensive loss |  | $ | (12,289 | ) |  | $ | 662 |  |  |  |  |  | $ | (11,627 | )
Basic net loss per share |  | $ | (0.78 | ) |  | $ | 0.01 |  |  |  |  | $ | (0.77 | )
Diluted net loss per share |  | $ | (0.78 | ) |  | $ | 0.01 |  |  |  |  | $ | (0.77 | )
The following table presents the effect of the correction of the misstatements and reclassifications to conform to the current period's presentation on our Condensed Consolidated Statement of Cash Flows.
| Six Months Ended June 30, 2017 |
| As Originally Reported |  | Adjustment |  | Reclasses (1) |  | As Revised |
Cash flows from operating activities |  |  |  |  |  |  |  |
Net loss | $ | (14,122 | ) |  | $ | 395 |  |  |  |  | $ | (13,727 | ) |
Adjustments to reconcile net loss to net cash provided by (used by) operating activities: |  |  |  |  |  |  |  |
Depreciation and amortization | 31,468 |  |  | 265 |  |  |  |  | 31,733 |  | (2)
Gain on disposals or property, plant and equipment | (268 | ) |  |  |  | 268 |  |  | — |  |
Loss on extinguishment of debt and write-off of debt issuance costs | 8,054 |  |  |  |  |  | 31,585 |  |  | 39,639 |  |
Other | 638 |  |  | (268 | ) |  | (268 | ) |  | 102 |  |
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |
Income taxes receivable | (10,841 | ) |  | 229 |  |  |  |  | (10,612 | ) |
Other | (7,247 | ) |  | (889 | ) |  |  |  | (8,136 | ) |
Net cash provided by (used by) operating activities | (15,552 | ) |  | (268 | ) |  | 31,585 |  |  | 15,765 |  |
Cash flows from investing activities |  |  |  |  |  |  |  |  |  |  |
Proceeds from disposals of property, plant and equipment | 356 |  |  | — |  |  | (356 | ) |  | — |  |
Other | — |  |  | 268 |  |  | 356 |  |  | 624 |  |
Net cash provided by (used by) investing activities | (20,302 | ) |  | 268 |  |  | — |  |  | (20,034 | ) |
Cash flows from financing activities |  |  |  |  |  |  |  |  |  |  |
Cash paid for debt issuance or prepayment costs | (6,545 | ) |  |  |  | (31,585 | ) |  | (38,130 | ) |
Proceeds from issuance of stock and exercise of stock options | 2,592 |  |  |  |  | (2,592 | ) |  | — |  |
Shares withheld to satisfy income tax withholding | (413 | ) |  |  |  |  | 413 |  |  | — |  |
Principal payments on capital leases | (2,059 | ) |  |  |  | 2,059 |  |  | — |  |
Other | — |  |  |  |  |  | 120 |  |  | 120 |  |
Net cash provided by (used by) financing activities | 39,762 |  |  |  |  | (31,585 | ) |  | 8,177 |  |

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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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