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v3.20.2

Prior Periods' Financial Statement Revision (Tables) | 9 Months Ended
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Sep. 30, 2020
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 the misstatements and the resulting revision on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) as well as the effect of recasting the prior periods for the Life Sciences discontinued operations (see Note 2).
|  | Three Months Ended September 30, 2019
|  | As Originally Reported |  | Adjustment |  | Discontinued Operations Adjustment |  | As Revised
Cost of sales (exclusive of depreciation and amortization) |  | $ | 160,816 |  |  | $ | 258 |  |  | $ | (64,420) |  |  | $ | 96,654 |
Income (loss) from operations |  | 7,672 |  |  | (258) |  |  | (9,225) |  |  | (1,811) |
Loss before (provision) benefit for income taxes and share of net income from joint venture |  | (7,159) |  |  | (258) |  |  | 1,168 |  |  | (6,249) |
Loss from continuing operations |  | (5,597) |  |  | (258) |  |  | 1,019 |  |  | (4,836) |
Net loss |  | (5,597) |  |  | (258) |  |  | — |  |  | (5,855) |
Foreign currency translation loss |  | (11,448) |  |  | 270 |  |  | — |  |  | (11,178) |
Comprehensive loss |  | (17,988) |  |  | 12 |  |  | — |  |  | (17,976) |
Basic loss from continuing operations per common share |  | $ | (0.13) |  |  | $ | (0.01) |  |  | $ | 0.02 |  |  | $ | (0.12) |
Basic net loss per common share |  | $ | (0.13) |  |  | $ | (0.01) |  |  | $ | — |  |  | $ | (0.14) |
Diluted loss from continuing operations per common share |  | $ | (0.13) |  |  | $ | (0.01) |  |  | $ | 0.02 |  |  | $ | (0.12) |
Diluted net loss per common share |  | $ | (0.13) |  |  | $ | (0.01) |  |  | $ | — |  |  | $ | (0.14) |
|  | Nine Months Ended September 30, 2019
|  | As Originally Reported |  | Adjustment |  | Discontinued Operations Adjustment |  | As Revised
Cost of sales (exclusive of depreciation and amortization) |  | $ | 485,598 |  |  | $ | 1,762 |  |  | $ | (186,694) |  |  | $ | 300,666 |
Income (loss) from operations |  | 16,371 |  |  | (1,762) |  |  | (22,066) |  |  | (7,457) |
Loss before provision for income taxes and share of net income from joint venture |  | (29,704) |  |  | (1,762) |  |  | 14,009 |  |  | (17,457) |
Loss from continuing operations |  | (30,894) |  |  | (1,762) |  |  | 11,850 |  |  | (20,806) |
Net loss |  | (30,894) |  |  | (1,762) |  |  | — |  |  | (32,656) |
Foreign currency translation loss |  | (11,620) |  |  | 266 |  |  | — |  |  | (11,354) |
Comprehensive loss |  | (54,275) |  |  | (1,496) |  |  | — |  |  | (55,771) |
Basic loss from continuing operations per common share |  | $ | (0.74) |  |  | $ | (0.04) |  |  | $ | 0.28 |  |  | $ | (0.50) |
Basic net loss per common share |  | $ | (0.74) |  |  | $ | (0.04) |  |  | $ | — |  |  | $ | (0.78) |
Diluted loss from continuing operations per common share |  | $ | (0.74) |  |  | $ | (0.04) |  |  | $ | 0.28 |  |  | $ | (0.50) |
Diluted net loss per common share |  | $ | (0.74) |  |  | $ | (0.04) |  |  | $ | — |  |  | $ | (0.78) |
The following table presents the effect of the correction of the misstatements on the Condensed Consolidated Statements of Changes in Stockholders’ Equity.
|  | As Originally Reported |  | Adjustment |  | As Revised
As of and for the three months ended September 30, 2019 |  |  |  |  |  |
Additional paid-in capital |  | $ | 513,268 |  |  | $ | (11,762) |  |  | $ | 501,506 |
Net loss |  | (5,597) |  |  | (258) |  |  | (5,855) |
Accumulated deficit |  | (98,888) |  |  | 7,690 |  |  | (91,198) |
Foreign currency translation loss |  | (11,448) |  |  | 270 |  |  | (11,178) |
Accumulated other comprehensive loss |  | (55,006) |  |  | 577 |  |  | (54,429) |
Total stockholders' equity |  | 359,797 |  |  | (3,495) |  |  | 356,302 |
As of and for the nine months ended September 30, 2019 |  |  |  |  |  |
Additional paid-in capital |  | $ | 513,268 |  |  | $ | (11,762) |  |  | $ | 501,506 |
Net loss |  | (30,894) |  |  | (1,762) |  |  | (32,656) |
Accumulated deficit |  | (98,888) |  |  | 7,690 |  |  | (91,198) |
Foreign currency translation loss |  | (11,620) |  |  | 266 |  |  | (11,354) |
Accumulated other comprehensive loss |  | (55,006) |  |  | 577 |  |  | (54,429) |
Total stockholders' equity |  | 359,797 |  |  | (3,495) |  |  | 356,302 |
The following table presents the effect of the correction of the misstatements on the Condensed Consolidated Statements of Cash Flows.
|  | Nine Months Ended September 30, 2019
|  | As Originally Reported |  | Adjustment |  | As Revised
Net loss |  | $ | (30,894) |  |  | $ | (1,762) |  |  | $ | (32,656) |
Changes in operating assets and liabilities, net of acquisitions: |  |  |  |  |  |
Inventories |  | (5,794) |  |  | 969 |  |  | (4,825) |
Other |  | 11,078 |  |  | 793 |  |  | 11,871 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
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