Business Combination (Tables)

9 Months Ended

Sep. 30, 2013

Summary of Purchase Accounting and Tangible and Intangible Assets Acquired

The following table summarizes the acquisition accounting and the tangible and intangible assets acquired as of the date of acquisition and subsequent adjustments (in thousands):

Total purchase consideration:
Cash paid	$	13,128
Notes payable		11,130
	$	24,258
Liabilities assumed:
Pension and retirement obligations	$	6,471
Other compensation-related liabilities		1,083
Other current liabilities		1,265
	$	8,819
Fair value of assets acquired:
Inventory	$	13,309
Other current assets		35
Land, property, plant and equipment(1)		14,433
Intangible assets acquired:
Developed technology		2,120
Customer relationships		3,180
	$	33,077

⁽¹⁾ Includes land of $3.5 million, buildings of $3.9 million and machinery, equipment, furniture and fixtures of $7.0 million.

Pro forma Information for Business Acquisition

The unaudited pro forma results do not assume any operating efficiencies as a result of the consolidation of operations (in thousands, except per share data):

	Three Months Ended September 30,					Nine Months Ended September 30,
	2013			2012		2013			2012
Revenue	$	76,814		$	81,816	$	220,558		$	228,158
Net income (loss)	$	(8,146	)	$	3,499	$	(18,942	)	$	(10,822	)
Basic net income (loss) per share	$	(0.26	)	$	0.12	$	(0.61	)	$	(0.39	)
Diluted net income (loss) per share	$	(0.26	)	$	0.11	$	(0.61	)	$	(0.39	)