Enerpac Tool Group Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Condensed Consolidating Statements of Cash Flows (Detail)

Condensed Consolidating Statements of Cash Flows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015	Aug. 31, 2014
Operating Activities
Net cash provided by (used in) operating activities	$ 117,697	$ 131,434	$ 126,180
Investing Activities
Capital expenditures	(20,209)	(22,516)	(41,857)
Proceeds from sale of property, plant and equipment	9,296	1,244	44,274
Proceeds from sale of businesses, net of transaction costs	9,695	0	289,590
Intercompany investment	0
Business acquisitions, net of cash acquired	(81,916)	0	(30,500)
Cash (used in ) provided by investing activities	(83,134)	(21,272)	261,507
Financing Activities
Proceeds from (Repayments of) Lines of Credit	(3,750)
Intercompany loan activity	0	0
Intercompany capital contributions	0	0
Redemption of 5.625% Senior Notes		(11,941)
Payment of deferred acquisition consideration	0	0	(1,585)
Payments Related to Tax Withholding for Share-based Compensation	(1,409)	(2,466)	(946)
Debt issuance costs	0	(2,025)	0
Purchase of treasury shares	(17,101)	(212,003)	(283,712)
Stock option exercises, related tax benefits and other	6,416	5,396	32,224
Cash dividend	(2,376)	(2,598)	(2,919)
Cash (used in) provided by financing activities	(18,430)	(15,417)	(381,938)
Effect of exchange rate changes on cash	(5,375)	(34,911)	(723)
Net increase in cash and cash equivalents	10,758	59,834	5,026
Cash and cash equivalents - beginning of period	168,846	109,012	103,986
Cash and cash equivalents - end of period	179,604	168,846	109,012
Guarantors
Operating Activities
Net cash provided by (used in) operating activities	(1,953)
Investing Activities
Capital expenditures	(6,781)	(5,848)
Proceeds from sale of property, plant and equipment	7,000	273
Proceeds from sale of businesses, net of transaction costs	9,695
Intercompany investment	(3,458)
Business acquisitions, net of cash acquired	0
Cash (used in ) provided by investing activities	6,456
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0
Intercompany loan activity	0	34,081
Intercompany capital contributions	339	0
Redemption of 5.625% Senior Notes		0
Payments Related to Tax Withholding for Share-based Compensation	0	0	0
Purchase of treasury shares	0	0
Stock option exercises, related tax benefits and other	0
Cash dividend	(5,338)	(10,676)
Cash (used in) provided by financing activities	(4,999)	23,405
Effect of exchange rate changes on cash	0	0
Net increase in cash and cash equivalents	(496)	(2,920)
Cash and cash equivalents - beginning of period	567	3,487
Cash and cash equivalents - end of period	71	567	3,487
Recast Operating Cash Flow Guarantor Statement		12,300	1,800
Parent
Operating Activities
Net cash provided by (used in) operating activities	58,926	90,632	76,870
Investing Activities
Capital expenditures	(2,135)	(1,086)
Proceeds from sale of property, plant and equipment	13	0
Proceeds from sale of businesses, net of transaction costs	0
Intercompany investment	(339)
Business acquisitions, net of cash acquired	0
Cash (used in ) provided by investing activities	(2,461)
Financing Activities
Intercompany loan activity	(48,980)	(79,425)
Intercompany capital contributions	0	0
Redemption of 5.625% Senior Notes		(11,941)
Payments Related to Tax Withholding for Share-based Compensation	(1,409)	(2,466)	(946)
Purchase of treasury shares	(17,101)	(212,003)	283,712
Stock option exercises, related tax benefits and other	6,416
Cash dividend	(2,376)	(2,598)
Cash (used in) provided by financing activities	(67,200)	(95,062)
Effect of exchange rate changes on cash	0	0
Net increase in cash and cash equivalents	(10,735)	(9,243)
Cash and cash equivalents - beginning of period	18,688	27,931
Cash and cash equivalents - end of period	7,953	18,688	27,931
Non-Guarantors
Operating Activities
Net cash provided by (used in) operating activities	66,062
Investing Activities
Capital expenditures	(11,293)	(15,582)
Proceeds from sale of property, plant and equipment	2,283	971
Proceeds from sale of businesses, net of transaction costs	0
Intercompany investment	0
Business acquisitions, net of cash acquired	(81,916)
Cash (used in ) provided by investing activities	(90,926)
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0
Intercompany loan activity	48,980	45,344
Intercompany capital contributions	3,458	3,727
Redemption of 5.625% Senior Notes		0
Payment of deferred acquisition consideration			1,585
Payments Related to Tax Withholding for Share-based Compensation	0	0	0
Purchase of treasury shares	0	0
Stock option exercises, related tax benefits and other	0
Cash dividend	0	0
Cash (used in) provided by financing activities	52,228	49,291
Effect of exchange rate changes on cash	(5,375)	(34,911)
Net increase in cash and cash equivalents	21,989	71,997
Cash and cash equivalents - beginning of period	149,591	77,594
Cash and cash equivalents - end of period	171,580	149,591	77,594
Senior Credit Facility - Revolver \| Line of Credit [Member]
Financing Activities
Proceeds from (Repayments of) Lines of Credit	(210)	220
Senior Credit Facility - Revolver \| Line of Credit [Member] \| Guarantors
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0	0
Senior Credit Facility - Revolver \| Line of Credit [Member] \| Parent
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0	0
Senior Credit Facility - Revolver \| Line of Credit [Member] \| Non-Guarantors
Financing Activities
Proceeds from (Repayments of) Lines of Credit	(210)	220
Senior Credit Facility - Revolver \| Senior Credit Facility
Financing Activities
Proceeds from (Repayments of) Lines of Credit	(210)	220	(125,000)
Senior Credit Facility - Term Loan \| Line of Credit [Member]
Financing Activities
Proceeds from (Repayments of) Lines of Credit		(3,375)
Senior Credit Facility - Term Loan \| Line of Credit [Member] \| Guarantors
Financing Activities
Proceeds from (Repayments of) Lines of Credit		0
Senior Credit Facility - Term Loan \| Line of Credit [Member] \| Parent
Financing Activities
Proceeds from (Repayments of) Lines of Credit	(3,750)	(3,375)
Senior Credit Facility - Term Loan \| Line of Credit [Member] \| Non-Guarantors
Financing Activities
Proceeds from (Repayments of) Lines of Credit		0
Senior Credit Facility - Term Loan \| Senior Credit Facility
Financing Activities
Proceeds from (Repayments of) Lines of Credit	(3,750)	(3,375)	0
Proceeds from term loan	0	213,375	0
5.625% Senior Notes \| Senior Notes
Financing Activities
Redemption of 5.625% Senior Notes	0	(11,941)	0
Consolidation, Eliminations
Operating Activities
Net cash provided by (used in) operating activities	(5,338)
Investing Activities
Capital expenditures	0	0
Proceeds from sale of property, plant and equipment	0	0
Proceeds from sale of businesses, net of transaction costs	0
Intercompany investment	3,797
Business acquisitions, net of cash acquired	0
Cash (used in ) provided by investing activities	3,797
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0
Intercompany loan activity	0	0
Intercompany capital contributions	(3,797)	(3,727)
Redemption of 5.625% Senior Notes		0
Payments Related to Tax Withholding for Share-based Compensation	0	0	$ 0
Purchase of treasury shares	0	0
Stock option exercises, related tax benefits and other	0
Cash dividend	5,338	10,676
Cash (used in) provided by financing activities	1,541	6,949
Effect of exchange rate changes on cash	0	0
Net increase in cash and cash equivalents	0	0
Cash and cash equivalents - beginning of period	0
Cash and cash equivalents - end of period	0	0
Consolidation, Eliminations \| Senior Credit Facility - Revolver \| Line of Credit [Member]
Financing Activities
Proceeds from (Repayments of) Lines of Credit	$ 0	0
Consolidation, Eliminations \| Senior Credit Facility - Term Loan \| Line of Credit [Member]
Financing Activities
Proceeds from (Repayments of) Lines of Credit		$ 0