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 (Details)

Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Feb. 28, 2018	Aug. 31, 2017	Feb. 28, 2017	Aug. 31, 2016
Current assets
Cash and cash equivalents	$ 153,595	$ 229,571	$ 171,890	$ 179,604
Accounts receivable, net	210,650	190,206
Inventories, net	166,227	143,651
Assets held for sale	0	21,835
Other current assets	60,569	61,663
Total current assets	591,041	646,926
Property, plant and equipment, net	102,411	94,521
Goodwill	546,135	530,081
Other intangibles, net	216,370	220,489
Investment in subsidiaries	0	0
Intercompany receivable	0	0
Other long-term assets	24,348	24,938
Total assets	1,480,305	1,516,955
Current liabilities
Trade accounts payable	136,941	133,387
Accrued compensation and benefits	41,518	50,939
Current maturities of debt and short-term borrowings	30,000	30,000
Income taxes payable	7,687	6,080
Liabilities held for sale	0	101,083
Other current liabilities	58,368	57,445
Total current liabilities	274,514	378,934
Long-term debt	517,318	531,940
Deferred income taxes	23,262	29,859
Pension and postretirement benefit liabilities	19,338	19,862
Other long-term liabilities	56,592	55,821
Intercompany payable	0	0
Shareholders’ equity	589,281	500,539
Total liabilities and shareholders’ equity	1,480,305	1,516,955
Reportable Legal Entities \| Parent
Current assets
Cash and cash equivalents	4,276	34,715	6,509	7,953
Accounts receivable, net	19,641	17,498
Inventories, net	26,915	23,308
Assets held for sale		0
Other current assets	14,186	23,576
Total current assets	65,018	99,097
Property, plant and equipment, net	8,076	7,049
Goodwill	38,846	38,847
Other intangibles, net	7,521	8,156
Investment in subsidiaries	1,902,303	1,832,472
Intercompany receivable	0	0
Other long-term assets	7,407	8,377
Total assets	2,029,171	1,993,998
Current liabilities
Trade accounts payable	15,469	15,412
Accrued compensation and benefits	13,376	19,082
Current maturities of debt and short-term borrowings	30,000	30,000
Income taxes payable	152	153
Liabilities held for sale		0
Other current liabilities	13,683	18,512
Total current liabilities	72,680	83,159
Long-term debt	517,318	531,940
Deferred income taxes	17,631	24,164
Pension and postretirement benefit liabilities	11,942	12,540
Other long-term liabilities	48,651	48,692
Intercompany payable	771,668	792,964
Shareholders’ equity	589,281	500,539
Total liabilities and shareholders’ equity	2,029,171	1,993,998
Reportable Legal Entities \| Guarantors
Current assets
Cash and cash equivalents	0	0	0	71
Accounts receivable, net	52,171	50,749
Inventories, net	61,363	48,492
Assets held for sale		0
Other current assets	3,263	3,619
Total current assets	116,797	102,860
Property, plant and equipment, net	31,661	26,130
Goodwill	201,578	200,499
Other intangibles, net	132,320	138,042
Investment in subsidiaries	1,274,274	1,186,715
Intercompany receivable	564,517	589,193
Other long-term assets	1,864	812
Total assets	2,323,011	2,244,251
Current liabilities
Trade accounts payable	31,079	27,168
Accrued compensation and benefits	5,239	7,672
Current maturities of debt and short-term borrowings	0	0
Income taxes payable	0	0
Liabilities held for sale		0
Other current liabilities	7,951	7,169
Total current liabilities	44,269	42,009
Long-term debt	0	0
Deferred income taxes	0	0
Pension and postretirement benefit liabilities	0	0
Other long-term liabilities	383	352
Intercompany payable	0	0
Shareholders’ equity	2,278,359	2,201,890
Total liabilities and shareholders’ equity	2,323,011	2,244,251
Reportable Legal Entities \| Non-Guarantors
Current assets
Cash and cash equivalents	149,319	194,856	165,381	171,580
Accounts receivable, net	138,838	121,959
Inventories, net	77,949	71,851
Assets held for sale		21,835
Other current assets	43,120	34,468
Total current assets	409,226	444,969
Property, plant and equipment, net	62,674	61,342
Goodwill	305,711	290,735
Other intangibles, net	76,529	74,291
Investment in subsidiaries	806,292	805,016
Intercompany receivable	208,983	205,183
Other long-term assets	15,077	15,749
Total assets	1,884,492	1,897,285
Current liabilities
Trade accounts payable	90,393	90,807
Accrued compensation and benefits	22,903	24,185
Current maturities of debt and short-term borrowings	0	0
Income taxes payable	7,535	5,927
Liabilities held for sale		101,083
Other current liabilities	36,734	31,764
Total current liabilities	157,565	253,766
Long-term debt	0	0
Deferred income taxes	5,631	5,695
Pension and postretirement benefit liabilities	7,396	7,322
Other long-term liabilities	7,558	6,777
Intercompany payable	1,832	1,412
Shareholders’ equity	1,704,510	1,622,313
Total liabilities and shareholders’ equity	1,884,492	1,897,285
Eliminations
Current assets
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Inventories, net	0	0
Assets held for sale		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	(3,982,869)	(3,824,203)
Intercompany receivable	(773,500)	(794,376)
Other long-term assets	0	0
Total assets	(4,756,369)	(4,618,579)
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
Liabilities held for sale		0
Other current liabilities	0	0
Total current liabilities	0	0
Long-term debt	0	0
Deferred income taxes	0	0
Pension and postretirement benefit liabilities	0	0
Other long-term liabilities	0	0
Intercompany payable	(773,500)	(794,376)
Shareholders’ equity	(3,982,869)	(3,824,203)
Total liabilities and shareholders’ equity	$ (4,756,369)	$ (4,618,579)