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

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Reconciliation of Income Taxes at Federal Statutory Rate to Effective Tax Rate (Detail)

v2.4.0.8

Reconciliation of Income Taxes at Federal Statutory Rate to Effective Tax Rate (Detail)

12 Months Ended

Aug. 31, 2013

Aug. 31, 2012

Aug. 31, 2011

Income Tax Disclosure [Abstract]

Federal statutory rate

35.00%

State income taxes, net of Federal effect

0.90%

1.20%

0.40%

Net effect of foreign tax rates and credits

(8.80%)

(14.60%)

(14.00%)

NOL utilization and changes in valuation allowance

(3.10%)

0.10%

(3.00%)

Tax contingency reserve

(5.60%)

(2.20%)

(1.60%)

Prior period correction

(6.50%)

^[1]

0.00%

^[1]

0.00%

^[1]

Other items

(2.50%)

(0.50%)

3.40%

Effective income tax rate

9.40%

19.00%

20.20%

[1]	During the fourth quarter of fiscal 2013, the Company recorded a $10.6 million adjustment to properly state deferred income tax balances associated with its equity compensation programs. The correction is not material to current or previously issued financial statements.

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Effective Income Tax Rate Reconciliation, Net Operating Losses and Changes in Deferred Tax Assets Valuation Allowance

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The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate is the regular tax rate if there are alternative tax systems.

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