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	May 31, 2019	Feb. 28, 2019	Aug. 31, 2018	May 31, 2018	Feb. 28, 2018	Aug. 31, 2017
Current assets
Cash and cash equivalents	$ 201,334		$ 250,490	$ 189,490		$ 229,571
Accounts receivable, net	202,808		187,749
Inventories, net	167,592		156,356
Assets held for sale	0		23,573
Other current assets	44,475		42,732
Total current assets	616,209		660,900
Property, Plant and Equipment, Net	89,973		90,220
Goodwill	491,499		512,412
Other intangibles, net	158,182		181,037
Investments in subsidiaries	0		0
Intercompany Receivable	0		0
Other long-term assets	37,293		36,769
Total assets	1,393,156		1,481,338
Current liabilities
Trade accounts payable	126,145		130,838
Accrued compensation and benefits	39,929		54,508
Current maturities of debt	6,250		30,000
Income taxes payable	8,762		4,091
Liabilities held for sale	0		44,225
Other current liabilities	52,477		67,299
Total current liabilities	233,563		330,961
Long-term debt, net	468,984		502,695
Deferred income taxes	21,101		21,933
Pension and postretirement benefit liabilities	14,275		14,869
Other long-term liabilities	47,809		52,168
Intercompany Payable	0		0
Total shareholders’ equity	607,424	$ 585,630	558,712	601,028	$ 589,281	500,539
Total liabilities and shareholders’ equity	1,393,156		1,481,338
Reportable Legal Entities \| Parent
Current assets
Cash and cash equivalents	7,453		67,945	36,788		34,982
Accounts receivable, net	19,675		19,969
Inventories, net	28,842		22,646
Assets held for sale			0
Other current assets	11,006		7,359
Total current assets	66,976		117,919
Property, Plant and Equipment, Net	7,557		7,937
Goodwill	38,847		38,847
Other intangibles, net	5,929		6,884
Investments in subsidiaries	1,630,936		1,836,879
Intercompany Receivable	0		0
Other long-term assets	14,610		12,955
Total assets	1,764,855		2,021,421
Current liabilities
Trade accounts payable	16,185		16,186
Accrued compensation and benefits	12,642		22,171
Current maturities of debt	6,250		30,000
Income taxes payable	1,013		0
Liabilities held for sale			0
Other current liabilities	18,786		17,380
Total current liabilities	54,876		85,737
Long-term debt, net	468,984		502,695
Deferred income taxes	2,533		17,467
Pension and postretirement benefit liabilities	7,330		7,765
Other long-term liabilities	43,394		45,483
Intercompany Payable	580,314		803,562
Total shareholders’ equity	607,424		558,712
Total liabilities and shareholders’ equity	1,764,855		2,021,421
Reportable Legal Entities \| Guarantors
Current assets
Cash and cash equivalents	0		0	0		0
Accounts receivable, net	39,103		37,787
Inventories, net	40,665		35,840
Assets held for sale			0
Other current assets	2,506		2,542
Total current assets	82,274		76,169
Property, Plant and Equipment, Net	16,286		14,635
Goodwill	178,097		178,097
Other intangibles, net	84,155		88,752
Investments in subsidiaries	1,028,078		918,050
Intercompany Receivable	0		0
Other long-term assets	300		366
Total assets	1,389,190		1,276,069
Current liabilities
Trade accounts payable	12,902		16,496
Accrued compensation and benefits	3,260		5,930
Current maturities of debt	0		0
Income taxes payable	0		0
Liabilities held for sale			0
Other current liabilities	4,493		8,361
Total current liabilities	20,655		30,787
Long-term debt, net	0		0
Deferred income taxes	13,360		0
Pension and postretirement benefit liabilities	0		0
Other long-term liabilities	256		299
Intercompany Payable	349,042		133,697
Total shareholders’ equity	1,005,877		1,111,286
Total liabilities and shareholders’ equity	1,389,190		1,276,069
Reportable Legal Entities \| Non-Guarantors
Current assets
Cash and cash equivalents	193,881		182,545	152,702		194,589
Accounts receivable, net	144,030		129,993
Inventories, net	98,085		97,870
Assets held for sale			23,573
Other current assets	30,963		32,831
Total current assets	466,959		466,812
Property, Plant and Equipment, Net	66,130		67,648
Goodwill	274,555		295,468
Other intangibles, net	68,098		85,401
Investments in subsidiaries	374,724		301,782
Intercompany Receivable	929,356		937,259
Other long-term assets	22,383		23,448
Total assets	2,202,205		2,177,818
Current liabilities
Trade accounts payable	97,058		98,156
Accrued compensation and benefits	24,027		26,407
Current maturities of debt	0		0
Income taxes payable	7,749		4,091
Liabilities held for sale			44,225
Other current liabilities	29,198		41,558
Total current liabilities	158,032		214,437
Long-term debt, net	0		0
Deferred income taxes	5,208		4,466
Pension and postretirement benefit liabilities	6,945		7,104
Other long-term liabilities	4,159		6,386
Intercompany Payable	0		0
Total shareholders’ equity	2,027,861		1,945,425
Total liabilities and shareholders’ equity	2,202,205		2,177,818
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
Investments in subsidiaries	(3,033,738)		(3,056,711)
Intercompany Receivable	(929,356)		(937,259)
Other long-term assets	0		0
Total assets	(3,963,094)		(3,993,970)
Current liabilities
Trade accounts payable	0		0
Accrued compensation and benefits	0		0
Current maturities of debt	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, net	0		0
Deferred income taxes	0		0
Pension and postretirement benefit liabilities	0		0
Other long-term liabilities	0		0
Intercompany Payable	(929,356)		(937,259)
Total shareholders’ equity	(3,033,738)		(3,056,711)
Total liabilities and shareholders’ equity	$ (3,963,094)		$ (3,993,970)