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ACQUISITION (Tables) | 3 Months Ended
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Mar. 31, 2018
Summary of Purchase Price | The purchase price has been determined to be as follows (in thousands):
Cash |  | $ | 218,917 |
Share consideration |  |  | 76,905 |
Total purchase price |  | $ | 295,822 |
Summary of Purchase Price Allocated Based on Estimated Fair Value of Assets and Liabilities | The purchase price was allocated based on the Company’s preliminary estimate of the fair value of the assets acquired and liabilities assumed, as follows (in thousands):
Accounts receivable |  | $ | 26,453 |
Inventory |  |  | 26,696 |
Other assets |  |  | 10,086 |
Other liabilities |  |  | (24,393 | )
Deferred income tax |  |  | (26,633 | )
Goodwill and other intangibles |  |  | 283,613 |
Total allocated value |  | $ | 295,822 |
Summary of Pro Forma Consolidated Net Sales and Income (Loss) Before Income Taxes and Equity in Earnings | The following table presents the Company’s pro forma consolidated net sales, loss before income taxes and equity in earnings and net loss for the three months ended March 31, 2018 and March 31, 2017. The unaudited pro forma results include the historical statement of operations information of the Company and of Filament, giving effect to the Filament acquisition and related financing as if they had occurred at the beginning of the periods presented.
|  | Unaudited pro forma results |
|  | Three Months Ended |
|  | March 31, 2018 |  |  | March 31, 2017 |
|  | (In thousands, except per share data) |
Net sales |  | $ | 143,980 |  |  | $ | 158,270 |
Loss before income taxes and equity in earnings |  |  | (15,844 | ) |  |  | (4,962 | )
Net loss |  |  | (11,868 | ) |  |  | (2,566 | )
Basic and diluted loss per common share |  |  | (0.58 | ) |  |  | (0.13 | )

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