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, 2019	Aug. 31, 2018	Feb. 28, 2018	Aug. 31, 2017
Current assets
Cash and cash equivalents	$ 170,388	$ 250,490	$ 153,595	$ 229,571
Accounts receivable, net	210,174	187,749
Inventories, net	161,646	156,356
Assets Held-for-Sale	56,113	23,573
Other current assets	54,863	42,732
Total current assets	653,184	660,900
Property, Plant and Equipment, Net	83,132	90,220
Goodwill	480,208	512,412
Other intangibles, net	150,035	181,037
Investments in subsidiaries	0	0
Intercompany Receivable	0	0
Other long-term assets	36,498	36,769
Total assets	1,403,057	1,481,338
Current liabilities
Trade accounts payable	122,486	130,838
Accrued compensation and benefits	37,402	54,508
Current maturities of debt and short-term borrowings	30,000	30,000
Income taxes payable	8,548	4,091
Liabilities held for sale	20,820	44,225
Other current liabilities	58,871	67,299
Total current liabilities	278,127	330,961
Long-term debt	455,573	502,695
Deferred income taxes	18,973	21,933
Pension and postretirement benefit liabilities	14,371	14,869
Other long-term liabilities	50,383	52,168
Intercompany Payable	0	0
Total shareholders’ equity	(585,630)	(558,712)
Total liabilities and shareholders’ equity	1,403,057	1,481,338
Reportable Legal Entities \| Parent
Current assets
Cash and cash equivalents	9,426	67,649	4,276	34,715
Accounts receivable, net	22,057	19,969
Inventories, net	28,088	22,570
Assets Held-for-Sale	0	0
Other current assets	14,829	7,358
Total current assets	74,400	117,546
Property, Plant and Equipment, Net	7,800	7,937
Goodwill	38,847	38,847
Other intangibles, net	6,247	6,884
Investments in subsidiaries	1,630,688	1,836,954
Intercompany Receivable	0	0
Other long-term assets	12,992	12,955
Total assets	1,770,974	2,021,123
Current liabilities
Trade accounts payable	16,600	15,890
Accrued compensation and benefits	12,028	22,171
Current maturities of debt and short-term borrowings	30,000	30,000
Income taxes payable	0	0
Liabilities held for sale	0	0
Other current liabilities	16,321	17,379
Total current liabilities	74,949	85,440
Long-term debt	455,573	502,695
Deferred income taxes	15,526	17,467
Pension and postretirement benefit liabilities	7,405	7,765
Other long-term liabilities	45,820	45,483
Intercompany Payable	586,071	803,561
Total shareholders’ equity	(585,630)	(558,712)
Total liabilities and shareholders’ equity	1,770,974	2,021,123
Reportable Legal Entities \| Guarantors
Current assets
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	44,345	54,822
Inventories, net	52,849	59,391
Assets Held-for-Sale	53,714	0
Other current assets	2,000	4,759
Total current assets	152,908	118,972
Property, Plant and Equipment, Net	16,859	26,408
Goodwill	184,120	203,543
Other intangibles, net	96,065	121,793
Investments in subsidiaries	1,234,687	1,211,781
Intercompany Receivable	406,039	622,646
Other long-term assets	320	366
Total assets	2,090,998	2,305,509
Current liabilities
Trade accounts payable	17,390	29,022
Accrued compensation and benefits	4,330	9,804
Current maturities of debt and short-term borrowings	0	0
Income taxes payable	0	0
Liabilities held for sale	7,634	0
Other current liabilities	6,650	11,078
Total current liabilities	36,004	49,904
Long-term debt	0	0
Deferred income taxes	0	0
Pension and postretirement benefit liabilities	0	0
Other long-term liabilities	271	359
Intercompany Payable	30,490	19,258
Total shareholders’ equity	(2,024,233)	(2,235,988)
Total liabilities and shareholders’ equity	2,090,998	2,305,509
Reportable Legal Entities \| Non-Guarantors
Current assets
Cash and cash equivalents	160,962	182,841	149,319	194,856
Accounts receivable, net	143,772	112,958
Inventories, net	80,709	74,395
Assets Held-for-Sale	2,399	23,573
Other current assets	38,034	30,615
Total current assets	425,876	424,382
Property, Plant and Equipment, Net	58,473	55,875
Goodwill	257,241	270,022
Other intangibles, net	47,723	52,360
Investments in subsidiaries	798,879	789,917
Intercompany Receivable	210,522	200,173
Other long-term assets	23,186	23,448
Total assets	1,821,900	1,816,177
Current liabilities
Trade accounts payable	88,496	85,926
Accrued compensation and benefits	21,044	22,533
Current maturities of debt and short-term borrowings	0	0
Income taxes payable	8,548	4,091
Liabilities held for sale	13,186	44,225
Other current liabilities	35,900	38,842
Total current liabilities	167,174	195,617
Long-term debt	0	0
Deferred income taxes	3,447	4,466
Pension and postretirement benefit liabilities	6,966	7,104
Other long-term liabilities	4,292	6,326
Intercompany Payable	0	0
Total shareholders’ equity	(1,640,021)	(1,602,664)
Total liabilities and shareholders’ equity	1,821,900	1,816,177
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	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
Investments in subsidiaries	(3,664,254)	(3,838,652)
Intercompany Receivable	(616,561)	(822,819)
Other long-term assets	0	0
Total assets	(4,280,815)	(4,661,471)
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	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	(616,561)	(822,819)
Total shareholders’ equity	3,664,254	3,838,652
Total liabilities and shareholders’ equity	$ (4,280,815)	$ (4,661,471)