Restatement of Financial Statements (Tables)

3 Months Ended

Mar. 31, 2019

Accounting Changes and Error Corrections [Abstract]

Restatement of Financial Statements

The table below sets forth the impact of the restatement on the Consolidated Statement of Operations (unaudited).

	Three Months Ended March 31, 2019
	As Previously Reported		Adjustment		As Restated
Operating Costs and Expense:
Amortization	$	200	$	(124)	$	76
Total operating costs and expense		50,641		(124)		50,517
Operating loss		(4,052)		124		(3,928)
Other income, net		897		(68)		829
Loss Before Income Taxes		(3,155)		56		(3,099)
Income tax benefit		(143)		(821)		(964)
Net Loss		(3,012)		877		(2,135)
Per Share Basis
Net loss
Basic and diluted	$	(0.14)	$	0.04	$	(0.10)

The table below sets forth the impact of the restatement on the Consolidated Statement of Comprehensive Income (Loss) (unaudited).

	Three Months Ended March 31, 2019
	As Previously Reported		Adjustment		As Restated
Net Loss	$	(3,012)	$	877	$	(2,135)
Total Comprehensive Loss		(2,949)		877		(2,072)

The table below sets forth the impact of the restatement on the Consolidated Balance Sheet (unaudited).

	March 31, 2019
	As Previously Reported		Adjustment		As Restated
Assets
Intangible assets, net	$	3,074	$	(2,846)	$	228
Goodwill		13,973		(13,973)		—
Deferred income taxes, net		6,720		(2,362)		4,358
Total assets		155,432		(19,181)		136,251
Liabilities and Shareholders' Equity
Other accrued expense	$	6,635	$	(338)	$	6,297
Total current liabilities		29,138		(338)		28,800
Other liabilities		4,696		68		4,764
Total liabilities		89,855		(270)		89,585
Accumulated deficit		(378,526)		(18,911)		(397,437)
Total shareholders’ equity		65,577		(18,911)		46,666
Total liabilities and shareholders’ equity		155,432		(19,181)		136,251

The table below sets forth the impact of the restatement on the Consolidated Statement of Cash Flows (unaudited).

	Three Months Ended March 31, 2019
	As Previously Reported		Adjustment		As Restated
Operating Activities
Net loss	$	(3,012)	$	877	$	(2,135)
Adjustments to reconcile net loss to net cash provided by (used for) operating activities:
Depreciation and amortization	$	2,586	$	(124)	$	2,462
Deferred income taxes		(303)		(483)		(786)
Changes in working capital and other operating assets and liabilities:
Other accrued expenses	$	865	$	(270)	$	595