DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2017

Healthy Natural Inc [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Summary of other data

The following table summarizes other data for HN (in thousands).

	Three Months Ended				Nine Months Ended
	2017		2016		2017		2016
Depreciation included in cost of goods sold	$	7	$	42	$	96	$	130
Depreciation included in selling, general and administrative expenses		4		20		49		58
Amortization included in selling, gneral and administrative expenses		-		204		-		659
Capital expenditures		3		22		18		95

Income (loss) from discontinued operations

The following table summarizes the major line items included in the income (loss) from discontinued operations for the divestiture of HN (in thousands).

	Three Months Ended						Nine Months Ended
	2017			2016			2017			2016
Revenues	$	421		$	5,010		$	9,902		$	15,044
Cost of goods sold		(293	)		(3,330	)		(6,651	)		(9,991	)
Selling, general and administrative expenses		(19	)		(396	)		(462	)		(1,100	)
Income from operations, before income taxes		109			1,284			2,789			3,953
Income tax expense		(36	)		(437	)		(948	)		(1,344	)
Income from operations, net of tax		73			847			1,841			2,609
Gain on sale, net of $4.3 million income tax expense		8,845			-			8,845			-
Income from discontinued operations, net of tax	$	8,918		$	847		$	10,686		$	2,609

Assets and liabilities classified as held for sale

The following table summarizes the estimated carrying amount of HN as of the July 2017 sale (in thousands).

Accounts receivable, net	$	871
Inventories		1,987
Other current assets		47
Property and equipment		871
Intangible		791
Other		24
Assets		4,591
Accounts payable		759
Accrued expenses		290
Liabilities		1,049
Net assets sold	$	3,542

The following table summarizes the carrying amounts of major classes of HN assets and liabilities classified as held for sale as of December 31, 2016 (in thousands).

	December 31, 2016
Accounts receivable, net	$	592
Inventories		1,915
Other current assets held for sale		23
Property and equipment		1,019
Intangible		791
Other noncurrent assets		24
Total assets held for sale	$	4,364
Accounts payable	$	443
Accrued expenses		382
Long term liabilities		44
Total liabilities held for sale	$	869

Cash flows from discontinued operations

The following table summarizes the major line items included in cash flows from discontinued operations of HN for the nine months ended September 30, 2017 and 2016 (in thousands).

	Nine Months Ended
	2017			2016
Net cash provided by operating activities	$	2,803		$	3,701
Net cash provided by (used in) investing activities		16,719			(73	)
Net cash used in financing activities		(48	)		-
Net cash provided to continuing operations	$	(19,474	)	$	(3,628	)

Nutra SA [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Summary of other data

The following table summarizes other data for Nutra SA (in thousands).

	Three Months Ended				Nine Months Ended
	2017		2016		2017		2016
Depreciation included in cost of goods sold	$	274	$	246	$	792	$	672
Depreciation included in selling, general and administrative expenses		15		16		46		42
Capital expenditures		22		1		115		157

Income (loss) from discontinued operations

The following table summarizes the major line items included in income (loss) from discontinued operations for Nutra SA in the three and nine months ended September 30, 2017 and 2016 (in thousands).

	Three Months Ended						Nine Months Ended
	2017			2016			2017			2016
Revenues	$	3,226		$	563		$	9,589		$	4,627
Cost of goods sold		(3,539	)		(1,154	)		(9,814	)		(6,103	)
Selling, general and administrative expenses		(1,541	)		(509	)		(2,572	)		(1,891	)
Goodwill impairment		-			-			-			(3,024	)
Other expense		(358	)		(355	)		(1,066	)		(1,047	)
Loss from discontinued operations, before income taxes		(2,212	)		(1,455	)		(3,863	)		(7,438	)
Income taxes		-			-			-			-
Loss from discontinued operations, net of tax	$	(2,212	)	$	(1,455	)	$	(3,863	)	$	(7,438	)

Assets and liabilities classified as held for sale

The following table summarizes the carrying amounts of major classes of Nutra SA assets and liabilities classified as held for sale (in thousands).

	September 30, 2017		December 31, 2016
Cash and cash equivalents	$	54	$	109
Accounts receivable, net (restricted)		781		398
Inventories		1,237		925
Other current asssets		326		373
Property and equipment, net (restricted $2,662 and $2,599)		10,464		10,889
Other noncurrent assets		1,321		1,327
Total assets held for sale	$	14,183	$	14,021
Accounts payable	$	2,338	$	2,553
Accrued expenses		8,274		5,607
Current maturities of long-term debt (nonrecourse)		7,627		6,816
Total liabilities held for sale	$	18,239	$	14,976

Cash flows from discontinued operations

The following table summarizes the major line items included in cash flows from Nutra SA discontinued operations for the nine months ended September 30, 2017 and 2016 (in thousands).

	Nine Months Ended
	2017			2016
Net cash used in operating activities	$	(1,345	)	$	(9	)
Net cash used in investing activities		(115	)		(157	)
Net cash provided (used) by financing activities		1,280			(551	)
Net cash provided by continuing operations		-			863
Effect of exchange rate changes		125			(183	)
Net change in cash and cash equivalents		(55	)		(37	)
Cash and cash equivalents, beginning of period		109			104
Cash and cash equivalents, end of period	$	54		$	67

Components of debt

Nutra SA’s debt consists of the following (in thousands):

	September 30 2017		December 31, 2016
Capital expansion loans	$	2,635	$	2,454
Working capital lines of credit		1,081		401
Advances on customer export orders		785		1,113
Special tax programs		3,014		2,767
Other		112		81
	$	7,627	$	6,816

Summary of changes in redeemable noncontrolling interest in discontinued operations

A summary of changes in redeemable noncontrolling interest in Nutra SA, reflected as accumulated deficit attributable to noncontrolling interest in discontinued operations, in the accompanying condensed consolidated balance sheets, for the three and nine months ended September 30, 2017 and 2016 (in thousands) follows.

	Three Months Ended						Nine Months Ended
	2017			2016			2017			2016
Redeemable noncontrolling interest in Nutra SA, beginning of period	$	(567	)	$	(1,599	)	$	(699	)	$	69
Investors' interest in net loss of Nutra SA		(792	)		(470	)		(1,359	)		(2,416	)
Investors' interest in other comprehensive loss of Nutra SA		(11	)		(60	)		38			218
Investors purchase of additional membership interest		-			200			650			200
Redeemable noncontrolling interest in Nutra SA, end of period	$	(1,370	)	$	(1,929	)	$	(1,370	)	$	(1,929	)
Investors' average interest in Nutra SA during the period		35.8	%		32.5	%		35.5	%		32.2	%
Investors' interest in Nutra SA at the end of the period		35.8	%		32.7	%		35.8	%		32.7	%