Enerpac Tool Group Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Condensed Consolidating Balance Sheets (Detail)

Condensed Consolidating Balance Sheets (Detail) (USD $) In Thousands, unless otherwise specified	Nov. 30, 2014	Aug. 31, 2014	Nov. 30, 2013	Aug. 31, 2013
Current assets
Cash and cash equivalents	$ 87,275	$ 109,012	$ 109,542	$ 103,986
Accounts receivable, net	221,719us-gaap_AccountsReceivableNetCurrent	227,008us-gaap_AccountsReceivableNetCurrent
Inventories, net	164,517us-gaap_InventoryNet	162,620us-gaap_InventoryNet
Deferred income taxes	10,384us-gaap_DeferredTaxAssetsNetCurrent	11,050us-gaap_DeferredTaxAssetsNetCurrent
Other current assets	40,453	33,300
Total current assets	524,348us-gaap_AssetsCurrent	542,990us-gaap_AssetsCurrent
Property, plant and equipment, net	163,915us-gaap_PropertyPlantAndEquipmentNet	169,101us-gaap_PropertyPlantAndEquipmentNet
Goodwill	714,956us-gaap_Goodwill	742,770us-gaap_Goodwill
Other intangibles, net	346,214	365,177
Investment in subsidiaries	0	0
Intercompany receivable	0atu_IntercompanyReceivable	0atu_IntercompanyReceivable
Other long-term assets	38,031us-gaap_OtherAssetsNoncurrent	36,841us-gaap_OtherAssetsNoncurrent
Total assets	1,787,464us-gaap_Assets	1,856,879us-gaap_Assets
Current liabilities
Trade accounts payable	135,095us-gaap_AccountsPayableCurrent	145,798us-gaap_AccountsPayableCurrent
Accrued compensation and benefits	42,408	52,964
Current maturities of debt and short-term borrowings	7,619	4,500
Income taxes payable	9,664us-gaap_TaxesPayableCurrent	38,347us-gaap_TaxesPayableCurrent
Other current liabilities	58,594us-gaap_OtherLiabilitiesCurrent	57,512us-gaap_OtherLiabilitiesCurrent
Total current liabilities	253,380us-gaap_LiabilitiesCurrent	299,121us-gaap_LiabilitiesCurrent
Long-term debt, less current maturities	506,250us-gaap_LongTermDebtNoncurrent	385,500us-gaap_LongTermDebtNoncurrent
Deferred income taxes	92,699	96,970
Pension and postretirement benefit liabilities	14,558	15,699
Other long-term liabilities	58,843us-gaap_OtherLiabilitiesNoncurrent	57,878us-gaap_OtherLiabilitiesNoncurrent
Intercompany payable	0atu_IntercompanyPayable	0atu_IntercompanyPayable
Shareholders’ equity	861,734	1,001,711
Total liabilities and shareholders’ equity	1,787,464	1,856,879
Parent
Current assets
Cash and cash equivalents	2,686	27,931	2,669	16,122
Accounts receivable, net	18,436	22,811
Inventories, net	22,347	31,024
Deferred income taxes	4,960	7,503
Other current assets	13,970	3,871
Total current assets	62,399	93,140
Property, plant and equipment, net	7,577	9,096
Goodwill	15,354	44,700
Other intangibles, net	11,656	11,974
Investment in subsidiaries	2,179,271	2,286,068
Intercompany receivable	0	0
Other long-term assets	23,692	23,432
Total assets	2,299,949	2,468,410
Current liabilities
Trade accounts payable	16,025	20,014
Accrued compensation and benefits	9,656	15,135
Current maturities of debt and short-term borrowings	5,625	4,500
Income taxes payable	14,463	31,582
Other current liabilities	18,267	19,081
Total current liabilities	64,036	90,312
Long-term debt, less current maturities	506,250	385,500
Deferred income taxes	46,882	47,543
Pension and postretirement benefit liabilities	8,259	8,668
Other long-term liabilities	44,794	42,647
Intercompany payable	767,994	892,029
Shareholders’ equity	861,734	1,001,711
Total liabilities and shareholders’ equity	2,299,949	2,468,410
Guarantors
Current assets
Cash and cash equivalents	1,134	3,325	0	0
Accounts receivable, net	42,765	38,511
Inventories, net	43,174	38,860
Deferred income taxes	0	0
Other current assets	1,454	1,057
Total current assets	88,527	81,753
Property, plant and equipment, net	26,273	22,879
Goodwill	306,882	280,693
Other intangibles, net	137,614	140,400
Investment in subsidiaries	1,106,103	806,414
Intercompany receivable	637,903	678,073
Other long-term assets	0	0
Total assets	2,303,302	2,010,212
Current liabilities
Trade accounts payable	25,736	25,673
Accrued compensation and benefits	2,799	3,293
Current maturities of debt and short-term borrowings	0	0
Income taxes payable	(548)	0
Other current liabilities	4,743	3,989
Total current liabilities	32,730	32,955
Long-term debt, less current maturities	0	0
Deferred income taxes	0	0
Pension and postretirement benefit liabilities	0	0
Other long-term liabilities	4,191	4,138
Intercompany payable	0	0
Shareholders’ equity	2,266,381	1,973,119
Total liabilities and shareholders’ equity	2,303,302	2,010,212
Non-Guarantors
Current assets
Cash and cash equivalents	83,455	77,756	106,873	87,864
Accounts receivable, net	160,518	165,686
Inventories, net	98,996	92,736
Deferred income taxes	5,424	3,547
Other current assets	25,029	28,372
Total current assets	373,422	368,097
Property, plant and equipment, net	130,065	137,126
Goodwill	392,720	417,377
Other intangibles, net	196,944	212,803
Investment in subsidiaries	31,067	237,207
Intercompany receivable	505,132	622,818
Other long-term assets	14,339	13,409
Total assets	1,643,689	2,008,837
Current liabilities
Trade accounts payable	93,334	100,111
Accrued compensation and benefits	29,953	34,536
Current maturities of debt and short-term borrowings	1,994	0
Income taxes payable	(4,251)	6,765
Other current liabilities	35,584	34,442
Total current liabilities	156,614	175,854
Long-term debt, less current maturities	0	0
Deferred income taxes	45,817	49,427
Pension and postretirement benefit liabilities	6,299	7,031
Other long-term liabilities	9,858	11,093
Intercompany payable	375,041	408,861
Shareholders’ equity	1,050,060	1,356,571
Total liabilities and shareholders’ equity	1,643,689	2,008,837
Eliminations
Current assets
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Inventories, net	0	0
Deferred income taxes	0	0
Other current assets	0	0
Total current assets	0	0
Property, plant and equipment, net	0	0
Goodwill	0	0
Other intangibles, net	0	0
Investment in subsidiaries	(3,316,441)	(3,329,689)
Intercompany receivable	(1,143,035)	(1,300,891)
Other long-term assets	0	0
Total assets	(4,459,476)	(4,630,580)
Current liabilities
Trade accounts payable	0	0
Accrued compensation and benefits	0	0
Current maturities of debt and short-term borrowings	0	0
Income taxes payable	0	0
Other current liabilities	0	0
Total current liabilities	0	0
Long-term debt, less current maturities	0	0
Deferred income taxes	0	0
Pension and postretirement benefit liabilities	0	0
Other long-term liabilities	0	0
Intercompany payable	(1,143,035)	(1,300,890)
Shareholders’ equity	(3,316,441)	(3,329,690)
Total liabilities and shareholders’ equity	$ (4,459,476)	$ (4,630,580)