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, 2015	Aug. 31, 2014	Aug. 31, 2013
Operating Activities
Net cash provided by (used in) operating activities	$ 128,968	$ 125,234	$ 193,789
Investing Activities
Capital expenditures	(22,516)	(41,857)	(23,668)
Proceeds from sale of property, plant and equipment	1,244	44,274	1,621
Proceeds from sale of businesses, net of transaction costs	0	289,590	4,854
Intercompany investment	0	0
Business acquisitions, net of cash acquired	0	(30,500)	(235,489)
Cash (used in ) provided by investing activities	(21,272)	261,507	(252,682)
Financing Activities
Intercompany loan activity	0	0	0
Intercompany capital contributions	0	0
Payment of deferred acquisition consideration	0	(1,585)	(5,378)
Debt issuance costs	(2,025)	0	(2,035)
Purchase of treasury shares	(212,003)	(283,712)	(41,832)
Stock option exercises, related tax benefits and other	5,396	32,224	33,261
Cash dividend	(2,598)	(2,919)	(2,911)
Cash (used in) provided by financing activities	(12,951)	(380,992)	98,605
Effect of exchange rate changes on cash	(34,911)	(723)	(3,910)
Net increase in cash and cash equivalents	59,834	5,026	35,802
Cash and cash equivalents - beginning of period	109,012	103,986	68,184
Cash and cash equivalents - end of period	168,846	109,012	103,986
Parent
Operating Activities
Net cash provided by (used in) operating activities	88,166	75,924	81,597
Investing Activities
Capital expenditures	(1,086)	(4,498)	(2,022)
Proceeds from sale of property, plant and equipment	0	85	563
Proceeds from sale of businesses, net of transaction costs		(4,586)	0
Intercompany investment	(3,727)	0
Business acquisitions, net of cash acquired		(30,500)	0
Cash (used in ) provided by investing activities	(4,813)	(39,499)	(1,459)
Financing Activities
Intercompany loan activity	(79,425)	354,791	(179,050)
Intercompany capital contributions	0	0
Payment of deferred acquisition consideration		0	(1,350)
Debt issuance costs	(2,025)		(2,035)
Purchase of treasury shares	(212,003)	(283,712)	(41,832)
Stock option exercises, related tax benefits and other	5,396	32,224	33,261
Cash dividend	(2,598)	(2,919)	(2,911)
Cash (used in) provided by financing activities	(92,596)	(24,616)	(76,417)
Effect of exchange rate changes on cash	0	0	0
Net increase in cash and cash equivalents	(9,243)	11,809	3,721
Cash and cash equivalents - beginning of period	27,931	16,122	12,401
Cash and cash equivalents - end of period	18,688	27,931	16,122
Guarantors
Operating Activities
Net cash provided by (used in) operating activities	(33,047)	(20,966)	26,095
Investing Activities
Capital expenditures	(4,094)	(4,675)	(4,021)
Proceeds from sale of property, plant and equipment	258	484	206
Proceeds from sale of businesses, net of transaction costs		250,748	0
Intercompany investment	0	(99,963)
Business acquisitions, net of cash acquired		0	0
Cash (used in ) provided by investing activities	(3,836)	146,594	(3,815)
Financing Activities
Intercompany loan activity	34,081	(122,303)	(22,371)
Intercompany capital contributions	0	0
Payment of deferred acquisition consideration		0	0
Debt issuance costs	0		0
Purchase of treasury shares	0	0	0
Stock option exercises, related tax benefits and other	0	0	0
Cash dividend	0	0	0
Cash (used in) provided by financing activities	34,081	(122,303)	(22,371)
Effect of exchange rate changes on cash	0	0	0
Net increase in cash and cash equivalents	(2,802)	3,325	(91)
Cash and cash equivalents - beginning of period	3,325	0	91
Cash and cash equivalents - end of period	523	3,325	0
Non-Guarantors
Operating Activities
Net cash provided by (used in) operating activities	73,849	84,992	86,097
Investing Activities
Capital expenditures	(17,336)	(32,684)	(17,625)
Proceeds from sale of property, plant and equipment	986	43,705	852
Proceeds from sale of businesses, net of transaction costs		43,428	4,854
Intercompany investment	0	0
Business acquisitions, net of cash acquired		0	(235,489)
Cash (used in ) provided by investing activities	(16,350)	54,449	(247,408)
Financing Activities
Intercompany loan activity	45,344	(232,488)	201,421
Intercompany capital contributions	3,727	99,963
Payment of deferred acquisition consideration		(1,585)	(4,028)
Debt issuance costs	0		0
Purchase of treasury shares	0	0	0
Stock option exercises, related tax benefits and other	0	0	0
Cash dividend	0	(14,716)	0
Cash (used in) provided by financing activities	49,291	(148,826)	197,393
Effect of exchange rate changes on cash	(34,911)	(723)	(3,910)
Net increase in cash and cash equivalents	71,879	(10,108)	32,172
Cash and cash equivalents - beginning of period	77,756	87,864	55,692
Cash and cash equivalents - end of period	149,635	77,756	87,864
Eliminations
Operating Activities
Net cash provided by (used in) operating activities	0	(14,716)	0
Investing Activities
Capital expenditures	0	0	0
Proceeds from sale of property, plant and equipment	0	0	0
Proceeds from sale of businesses, net of transaction costs		0	0
Intercompany investment	3,727	99,963
Business acquisitions, net of cash acquired		0	0
Cash (used in ) provided by investing activities	3,727	99,963	0
Financing Activities
Intercompany loan activity	0	0	0
Intercompany capital contributions	(3,727)	(99,963)
Payment of deferred acquisition consideration		0	0
Debt issuance costs	0		0
Purchase of treasury shares	0	0	0
Stock option exercises, related tax benefits and other	0	0	0
Cash dividend	0	14,716	0
Cash (used in) provided by financing activities	(3,727)	(85,247)	0
Effect of exchange rate changes on cash	0	0	0
Net increase in cash and cash equivalents	0	0	0
Cash and cash equivalents - beginning of period	0	0	0
Cash and cash equivalents - end of period	0	0	0
Senior Credit Facility - Revolver \| Senior Credit Facility
Financing Activities
Proceeds from (Repayments of) Lines of Credit	220	(125,000)	125,000
Senior Credit Facility - Revolver \| Senior Credit Facility \| Parent
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0	(125,000)	125,000
Senior Credit Facility - Revolver \| Senior Credit Facility \| Guarantors
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0	0	0
Senior Credit Facility - Revolver \| Senior Credit Facility \| Non-Guarantors
Financing Activities
Proceeds from (Repayments of) Lines of Credit	220	0	0
Senior Credit Facility - Revolver \| Senior Credit Facility \| Eliminations
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0	0	0
Senior Credit Facility - Term Loan \| Senior Credit Facility
Financing Activities
Proceeds from (Repayments of) Lines of Credit	(3,375)	0	(7,500)
Proceeds from term loan	213,375	0	0
Senior Credit Facility - Term Loan \| Senior Credit Facility \| Parent
Financing Activities
Proceeds from (Repayments of) Lines of Credit	(3,375)		(7,500)
Proceeds from term loan	213,375
Senior Credit Facility - Term Loan \| Senior Credit Facility \| Guarantors
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0		0
Proceeds from term loan	0
Senior Credit Facility - Term Loan \| Senior Credit Facility \| Non-Guarantors
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0		0
Proceeds from term loan	0
Senior Credit Facility - Term Loan \| Senior Credit Facility \| Eliminations
Financing Activities
Proceeds from (Repayments of) Lines of Credit	0
Proceeds from term loan	0
5.625% Senior Notes \| Senior Notes
Financing Activities
Redemption of 5.625% Senior Notes	(11,941)	$ 0	$ 0
5.625% Senior Notes \| Senior Notes \| Parent
Financing Activities
Redemption of 5.625% Senior Notes	(11,941)
5.625% Senior Notes \| Senior Notes \| Guarantors
Financing Activities
Redemption of 5.625% Senior Notes	0
5.625% Senior Notes \| Senior Notes \| Non-Guarantors
Financing Activities
Redemption of 5.625% Senior Notes	0
5.625% Senior Notes \| Senior Notes \| Eliminations
Financing Activities
Redemption of 5.625% Senior Notes	$ 0