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Document and Entity Information
6 Months Ended
Jun. 29, 2014
May 29, 2015
Document and Entity Information    
Entity Registrant Name Colt Defense LLC  
Entity Central Index Key 0001508677  
Document Type 10-Q/A  
Document Period End Date Jun. 29, 2014  
Amendment Flag true  
Amendment Description In this amended Quarterly Report on Form 10-Q/A for the quarter ended June 29, 2014 we are (a) responding to Securities and Exchange Commission (the "SEC") comments on our second quarter 2014 Form 10-Q ("Quarterly Report") filed September 15, 2014 to (i) include certifications under Section 906 of the Sarbanes-Oxley Act and (ii) update our certifications under Section 302 of the Sarbanes-Oxley Act to include internal control over financial reporting language in the introductory portion of paragraph 4 as well as paragraph 4(b) and (b) updating Item 4 "Controls and Procedures" of this amended Quarterly Report. In connection with our response to SEC comments and the refiling of this Quarterly Report we have included language in Note 21 "Subsequent Events" with respect to our current liquidity position and ability to continue as a going concern. In addition to the changes noted above, we have revised our disclosure in Part I, Item 1: Financial Statements, Note 17 "Segment Information" as the Company identified an internal consistency error in its table reconciling Adjusted EBITDA to Net income (loss) in its Quarterly Report. As previously disclosed in our Form 8-K filing on February 10, 2015, the table incorrectly disclosed Net income (loss) (in thousands of dollars) as $12,589 and $12,535 for the three and six months ended June 29, 2014, respectively. The table now reflects the appropriate Net income (loss) (in thousands of dollars) of ($12,589) and ($20,535) for the three and six months ended June 29, 2014, respectively. The error did not impact the actual amount of Adjusted EBITDA reported in the original Form 10-Q for the quarter ended June 29, 2014.(See Note 16 "Commitments and Contingencies"). In addition, the Company identified an error in its Consolidated Statement of Changes in Cash Flows for the six months ended June 29, 2014. To correct for such error, the Company has revised the Statement of Changes in Cash Flows to correct for the $196 (in thousands of dollars) misclassification between depreciation and amortization and purchases of property and equipment. The impact of correcting the error is an increase in cash used in operations and a decrease in cash used in investing activities of $196 (in thousands of dollars). In conjunction with the correction, the Company updated its disclosures in Note 17 (to reflect an increase of the same amount to Adjusted EBITDA) and Part I, Item 2 : Managements Discussion and Analysis of Financial Condition and Results of Operations -- Cash Flows to reflect the change. We do not consider the cash flow error to be material. As previously disclosed in our Form 10-Q/A for the period ended September 28, 2014, as filed December 2, 2014, we revised our disclosure with respect to our inventory reserves related to the M240 Program as of December 31, 2013 from $206 to $639 (in thousands of dollars). This Quarterly Report also includes updates to reflect certain monetary amounts, percentages and other figures that have been subject to rounding adjustments in the notes to the financial statements and Item 2 "Management's Discussion and Analysis of Financial Condition and Results of Operations" which updates we believe are not material. This explanatory note is an integral part of this Form 10-Q/A. Except as described above, this amended Quarterly Report does not amend, update or change any other items or disclosures in the original filing and does not purport to reflect any information or events subsequent to the filing date of the original filing. As such, this amended Quarterly Report speaks only as of the date the original filing was filed, and the Registrants have not undertaken herein to amend, supplement or update any information contained in the original filing to give effect to any subsequent events. Accordingly this amended Quarterly Report should be read in conjunction with the Registrants' filings made with the SEC subsequent to the filing of the original filing, including any amendment to those filings.  
Current Fiscal Year End Date --12-31  
Entity Current Reporting Status No  
Entity Filer Category Non-accelerated Filer  
Entity Common Stock, Shares Outstanding   0dei_EntityCommonStockSharesOutstanding
Document Fiscal Year Focus 2014  
Document Fiscal Period Focus Q2