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GENERAL (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
Business Acquisition [Line Items] |
Reconciliation of Redeemable Non-controlling Interest |
|  | December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
Beginning of the year |  | $ | - |  |  | $ | 5,662 |  |  | $ | 6,205 |
Redeemable non-controlling interest |  |  | 5,331 |  |  |  | - |  |  |  | - |
Net income attributable to non-controlling interest |  |  | 348 |  |  |  | 252 |  |  |  | 735 |
Non-controlling interest share of contribution to equity in Caesarstone Canada Inc. |  |  | - |  |  |  | 458 |  |  |  | - |
Foreign currency translation adjustments |  |  | (17 | ) |  |  | (167 | ) |  |  | 166 |
Redeemable non-controlling interest - end of the year |  | $ | 5,662 |  |  | $ | 6,205 |  |  | $ | 7,106 |
U.S. Quartz Products, Inc. [Member] |
Business Acquisition [Line Items] |
Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed |
|  | Fair value |  |  | Expected useful life (years) |
Current assets |  | $ | 22,452 |  |  |  |  |
Deferred taxes |  |  | 2,604 |  |  |  |  |
Property and equipment |  |  | 1,794 |  |  |  |  |
Long-term liabilities |  |  | 185 |  |  |  |  |
Intangible assets: |  |  |  |  |  |  |  |
Distribution relationships(1) |  |  | 739 |  |  |  | 7.6 |
Customer relationships(2) |  |  | 2,352 |  |  |  | 7.6 |
Distribution agreement(3) |  |  | 14,376 |  |  |  | 7.6 |
Backlog-customer relationships(4) |  |  | 146 |  |  |  | 0.08 |
Backlog-distribution relationships(5) |  |  | 84 |  |  |  | 0.08 |
Goodwill(6) |  |  | 18,460 |  |  |  | indefinite |
Total assets acquired |  |  | 63,192 |  |  |  |  |
Current liabilities |  |  | 18,510 |  |  |  |  |
Long-term liabilities |  |  | 6,291 |  |  |  |  |
Deferred taxes |  |  | 5,374 |  |  |  |  |
Total liabilities assumed |  |  | 30,175 |  |  |  |  |
Net assets acquired |  |  | 33,017 |  |  |  |  |
Total purchase price |  | $ | 33,017 |  |  |  |  |
| (1) | Distribution relationships-the fair value of the distribution relationships was measured using the Multi Period Excess Earnings Method approach (the "MPEEM approach"), which is a form of discounted cash flow analysis. The fair value of the distribution relationships is being amortized according to the revenue projections.
| (2) | Customer relationships-the customer relationships asset fair value was estimated using the MPEEM approach. The fair value of the customer relationships is being amortized according to the revenue projections.
| (3) | Distribution agreement-the fair value of the Distribution Agreement (the reacquired right under ASC 805) was measured using the MPEEM approach. The fair value of the distribution relationships is being amortized over 7.6 years.
| (4) | Backlog-customer relationships-the fair value of the backlog attributed to end-customers was measured using the MPEEM approach. The fair value of the backlog was fully amortized over four weeks (0.08 years).
| (5) | Backlog-distribution relationships-the fair value of the backlog attributed to distributor relationships was measured using the MPEEM approach. The fair value of the backlog was fully amortized over four weeks (0.08 years).
| (6) | Goodwill represents the excess of the acquisition price over assets acquired and liabilities assumed. The goodwill is related to the strength of the businesses acquired in the quartz surfaces market within the United States. Goodwill is not amortized and is tested for impairment at least annually.
Schedule of Revenues and Earnings |
|  | Period ended December 31, |
|  | 2011 |
Revenues |  | $ | 46,843 |
Net income |  | $ | (511 | )
Schedule of Unaudited Pro Forma Condensed Results of Operations |
|  | December 31, |  |  | December 31, |
|  | 2010 |  |  | 2011 |
|  | Unaudited |
Revenues |  | $ | 233,206 |  |  | $ | 271,874 |
Net income |  | $ | 23,489 |  |  | $ | 25,222 |
Basic and diluted net earnings per share |  | $ | 0.85 |  |  | $ | 0.91 |
Caesarstone Southeast Asia Ltd. [Member] |
Business Acquisition [Line Items] |
Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed |
|  | Fair value |  |  | Expected useful life (years) |
Inventory |  | $ | 50 |  |  |  |  |
Fixed assets |  |  | 26 |  |  |  |  |
Customer relationships (1) |  |  | 133 |  |  |  | 5.0 |
Distribution agreement (2) |  |  | 254 |  |  |  | 2.0 |
Non-competition agreement (3) |  |  | 62 |  |  |  | 3.0 |
Goodwill |  |  | 303 |  |  |  | indefinite |
Total assets acquired |  |  | 828 |  |  |  |  |
Total liabilities assumed |  |  | - |  |  |  |  |
Net assets acquired |  |  | 828 |  |  |  |  |
Total purchase price |  | $ | 828 |  |  |  |  |
| (1) | The fair value of the customer relationships was measured using the MPEEM approach. The fair value of the customer relationships is being amortized according to the revenue projections.
| (2) | The fair value of the distribution agreement was measured using the MPEEM approach. The fair value of the distribution agreement is being amortized according to the remaining contractual term of the original distribution agreement.
| (3) | The fair value of the non-competition agreement was measured using the incremental cash flow approach.
Canadian Quartz Holdings Inc. [Member] |
Business Acquisition [Line Items] |
Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed |
|  | Fair value |  |  | Expected useful life (years) |
Non-competition agreement(1) |  | $ | 917 |  |  |  | 2.21 |
Customer relationships(2) |  |  | 3,989 |  |  |  | 5.21 |
Goodwill(3) |  |  | 425 |  |  |  | indefinite |
Net assets acquired |  | $ | 5,331 |  |  |  |  |
| (1) | Non-competition agreement-the non-competition agreement asset fair value was estimated using an incremental cash flow analysis, which is a form of the income approach. The non-competition agreement is being amortized using the straight-line method over its useful life, which is estimated at 2.21 years.
| (2) | Customer relationships-the customer relationships asset fair value was estimated using the MPEEM approach. The customer relationships is being amortized using a method that will reflect the consummation of such asset (i.e., a form of accelerated depreciation), over an estimated 5.21 years.
| (3) | Goodwill represents the excess of the acquisition price over assets acquired and liabilities assumed. Goodwill is not amortized and is being tested for impairment at least annually.
Schedule of Revenues and Earnings |
|  | Year ended December 31, |
|  | 2010 |
Revenues |  | $ | 4,282 |
Net income |  | $ | 773 |
Schedule of Unaudited Pro Forma Condensed Results of Operations |
|  | December 31, |
|  | 2010 |
|  | Unaudited |
Revenues |  | $ | 208,703 |
Net income |  | $ | 30,739 |
Basic and diluted net earnings per share |  | $ | 1.12 |
White-Wood Distributors Ltd. [Member] |
Business Acquisition [Line Items] |
Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed |
|  | Fair value |  |  | Expected useful life (years) |
Inventory |  | $ | 544 |  |  |  |  |
Customer relationships(1) |  |  | 807 |  |  |  | 4.7 |
Goodwill(2) |  |  | 754 |  |  |  | indefinite |
Total assets acquired |  |  | 2,105 |  |  |  |  |
Total liabilities assumed |  |  | - |  |  |  |  |
Net assets acquired |  |  | 2,105 |  |  |  |  |
Total purchase price |  |  | 2,105 |  |  |  |  |
| (1) | The fair value of the customer relationships was measured using the MPEEM approach. The fair value of the customer relationships is being amortized according to the revenue projections.
| (2) | Goodwill represents the excess of the acquisition price over assets acquired and liabilities assumed. Goodwill is not amortized and will be tested for impairment at least annually.

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