10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

________________________________

Form 10-Q

________________________________

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2012

OR

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from             to             

Commission file number 333-174896

WireCo WorldGroup Inc.

(Exact name of registrant as specified in its charter)

Delaware	27-0061302
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

12200 NW Ambassador Drive

Kansas City, MO 64163

(816) 270-4700

(address, including zip code, and

telephone number, including area code,

of registrant’s principal executive offices)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    YES  x   NO  ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Date File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    YES  x    NO  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	x	Smaller reporting company	¨

Indicate by check mark whether the registrant is a shell company (as defined in Exchange Act Rule 12b-2).    YES  ¨   NO  x

There is no market for the Registrant’s equity, all of which is held by affiliates of WireCo WorldGroup (Cayman) Inc. (the “Company”). As of November 1, 2012 the Company had 2,002,005 shares of common stock outstanding, all of which was held by affiliates.

WireCo WorldGroup Inc.

Quarterly Report

For the period ended September 30, 2012

TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION	1
ITEM 1. FINANCIAL STATEMENTS	1
Consolidated Balance Sheets as of September 30, 2012 (unaudited) and December 31, 2011	1
Consolidated Statements of Operations for the three and nine months ended September 30, 2012 and 2011(unaudited)	2
Consolidated Statements of Comprehensive Income (Loss) for the three and nine months ended September 30, 2012 and 2011 (unaudited)	3
Consolidated Statement of Stockholders' Equity for the nine months ended September 30, 2012 (unaudited)	4
Consolidated Statements of Cash Flows for the nine months ended September 30, 2012 and 2011 (unaudited)	5
Notes to Consolidated Financial Statements (unaudited)	6
ITEM  2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	27
ITEM  3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	45
ITEM 4. CONTROLS AND PROCEDURES	45
PART II – OTHER INFORMATION	46
ITEM 1. LEGAL PROCEEDINGS	46
ITEM 1A. RISK FACTORS	46
ITEM  2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	47
ITEM 3. DEFAULTS UPON SENIOR SECURITIES	47
ITEM 4. MINE SAFETY DISCLOSURES	47
ITEM 5. OTHER INFORMATION	47
ITEM 6. EXHIBITS	48
SIGNATURES	50

PART I – FINANCIAL INFORMATION

ITEM 1. Financial Statements

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Consolidated Balance Sheets

(in thousands, except per share data)

	September 30, 2012			December 31, 2011
	(unaudited)
Assets
Current assets:
Cash and cash equivalents	$	44,328		$	27,663
Accounts receivable, less allowance for doubtful accounts of $2,928 and $2,294	160,108			108,607
Other receivables	5,762			3,499
Inventories, net	267,510			187,544
Prepaid expenses and other current assets	11,849			6,919
Current deferred income tax assets	3,933			3,422
Total current assets	493,490			337,654
Property, plant and equipment, less accumulated depreciation of $108,571 and $85,004	362,527			236,146
Intangible assets, net	163,812			109,773
Goodwill	196,703			168,831
Investments in non-consolidated affiliates	2,836			—
Deferred financing fees, net	29,209			19,192
Noncurrent deferred income tax assets	7,493			3,437
Other noncurrent assets	12,580			10,670
Total assets	$	1,268,650		$	885,703
Liabilities and Stockholders’ Equity
Current liabilities:
Borrowings under revolving credit agreements	$	—		$	16,101
Current maturities of long-term debt	11,816			13,416
Interest payable	17,552			6,481
Accounts payable	90,870			59,741
Accrued compensation and benefits	12,074			14,765
Acquisition installment payments	—			9,802
Other current accrued liabilities	39,867			14,641
Total current liabilities	172,179			134,947
Long-term debt, excluding current maturities	887,824			565,044
Noncurrent deferred income tax liabilities	62,334			28,963
Other noncurrent accrued liabilities	28,033			27,213
Total liabilities	1,150,370			756,167
Commitments and contingencies
Stockholders’ equity:
Common shares, $0.01 par value. Authorized 3,000,000 shares; 2,050,028 and 2,011,411 shares issued at September 30, 2012 and December 31, 2011	21			20
Additional paid-in capital	218,163			216,924
Accumulated other comprehensive loss	(25,652		)	(34,392		)
Accumulated deficit	(61,091		)	(52,886		)
Treasury stock, at cost; 48,023 shares at September 30, 2012	(14,127		)	—
Total stockholders’ equity attributable to WireCo WorldGroup (Cayman) Inc.	117,314			129,666
Non-controlling interests	966			(130		)
Total stockholders’ equity	118,280			129,536
Total liabilities and stockholders’ equity	$	1,268,650		$	885,703

See accompanying notes to unaudited consolidated financial statements.

1

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Consolidated Statements of Operations

(in thousands)

(unaudited)

	Three months ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
Net sales	$	200,786		$	163,786		$	532,407		$	447,939
Cost of sales	(162,905		)	(124,260		)	(414,418		)	(333,121		)
Gross profit	37,881			39,526			117,989			114,818
Other operating expenses:
Selling expenses	(9,168		)	(6,753		)	(21,953		)	(19,189		)
Administrative expenses	(20,416		)	(14,384		)	(50,503		)	(44,730		)
Amortization expense	(4,105		)	(3,343		)	(10,522		)	(9,906		)
Total other operating expenses	(33,689		)	(24,480		)	(82,978		)	(73,825		)
Operating income	4,192			15,046			35,011			40,993
Other income (expense):
Interest expense, net	(19,248		)	(13,961		)	(44,246		)	(36,349		)
Equity in loss of non-consolidated affiliates, net	(370		)	(9,711		)	(1,088		)	(16,519		)
Foreign currency exchange gains (losses), net	13,969			(13,547		)	13,935			(5,399		)
Loss on extinguishment of debt	(2,358		)	—			(2,358		)	(5,540		)
Other expense, net	(127		)	(636		)	(491		)	(725		)
Total other expense, net	(8,134		)	(37,855		)	(34,248		)	(64,532		)
Income (loss) before income taxes	(3,942		)	(22,809		)	763			(23,539		)
Income tax benefit (expense)	(2,366		)	1,941			(10,985		)	(4,240		)
Net loss	(6,308		)	(20,868		)	(10,222		)	(27,779		)
Less: Net loss attributable to non-controlling interests	(1,621		)	(157		)	(2,017		)	(484		)
Net loss attributable to WireCo WorldGroup (Cayman) Inc.	$	(4,687	)	$	(20,711	)	$	(8,205	)	$	(27,295	)

See accompanying notes to unaudited consolidated financial statements.

2

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Consolidated Statements of Comprehensive Income (Loss)

(in thousands)

(unaudited)

	Three months ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
Net loss including non-controlling interests	$	(6,308	)	$	(20,868	)	$	(10,222	)	$	(27,779	)
Other comprehensive income (loss):
Foreign currency translation gain (loss)	8,951			(20,962		)	9,516			(10,670		)
Comprehensive income (loss) including non-controlling interests	2,643			(41,830		)	(706		)	(38,449		)
Less: Comprehensive income (loss) attributable to non-controlling interests	(1,520		)	(783		)	(1,787		)	10
Comprehensive income (loss) attributable to WireCo WorldGroup (Cayman) Inc.	$	4,163		$	(41,047	)	$	1,081		$	(38,459	)

See accompanying notes to unaudited consolidated financial statements.

3

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Consolidated Statement of Stockholders' Equity

(in thousands)

(unaudited)

	Common stock
	Par value		Additional paid-in capital		Accumulated other comprehensive loss			Accumulated deficit			Treasury stock			WireCo WorldGroup (Cayman) Inc. stockholders' equity			Non-controlling interests			Total stockholders' equity
Balance, December 31, 2011	$	20	$	216,924	$	(34,392	)	$	(52,886	)	$	—		$	129,666		$	(130	)	$	129,536
Non-controlling interests acquired	—		—		—			—			—			—			2,385			2,385
Common stock issued related to exchange rights (1)	1		47		(546		)	—			—			(498		)	498			—
Repurchase of common stock	—		—		—			—			(14,127		)	(14,127		)	—			(14,127		)
Exercise of stock options	—		386		—			—			—			386			—			386
Amortization of share-based compensation	—		806		—			—			—			806			—			806
Other comprehensive income	—		—		9,286			—			—			9,286			230			9,516
Net loss	—		—		—			(8,205		)	—			(8,205		)	(2,017		)	(10,222		)
Balance, September 30, 2012	$	21	$	218,163	$	(25,652	)	$	(61,091	)	$	(14,127	)	$	117,314		$	966		$	118,280

⁽¹⁾ For additional details on this transaction, refer to Note 9—“Equity”

See accompanying notes to unaudited consolidated financial statements.

4

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Consolidated Statements of Cash Flows

(in thousands)

(unaudited)

	Nine months ended September 30,
	2012			2011
Cash flows from operating activities:
Net loss	$	(10,222	)	$	(27,779	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	32,480			29,736
Amortization of debt issuance costs, discounts and premium	5,537			4,281
Loss on extinguishment of debt	2,358			5,540
Equity in loss of non-consolidated affiliates, net	1,088			16,519
Shared-based compensation	806			2,876
Other, net	(1,448		)	567
Unrealized foreign currency exchange losses (gains), net	(20,723		)	5,349
Changes in deferred income taxes	(1,365		)	(1,450		)
Changes in assets and liabilities, net of businesses acquired:
Accounts receivable	2,152			(19,588		)
Inventories	6,877			(18,816		)
Prepaids and other assets	395			(536		)
Interest payable	10,766			12,559
Accounts payable	(26,286		)	(2,571		)
Other accrued liabilities	8,924			397
Net cash provided by operating activities	11,339			7,084
Cash flows from investing activities:
Capital expenditures	(26,688		)	(14,243		)
Acquisition of business, net of cash acquired	(169,243		)	(51,813		)
Investments in non-consolidated affiliates	(1,048		)	(16,836		)
Net cash used in investing activities	(196,979		)	(82,892		)
Cash flows from financing activities:
Principal payments on long-term debt	(5,087		)	(1,231		)
Proceeds from issuance of long-term debt	414,150			157,125
Debt issuance costs paid	(16,411		)	(8,680		)
Retirement of long-term debt	(158,150		)	(132,814		)
Amendment fees paid to third-parties	—			(1,381		)
Net borrowings (repayments) under revolving credit agreements	(44,696		)	31,698
Borrowings under Revolving Loan Facility	83,700			—
Repayments under Revolving Loan Facility	(50,900		)	—
Acquisition installment payments	(9,418		)	—
Repurchase of common stock	(14,127		)	—
Proceeds from exercise of stock options	386			—
Net cash provided by financing activities	199,447			44,717
Effect of exchange rates on cash and cash equivalents	2,858			(882		)
Increase (decrease) in cash and cash equivalents	16,665			(31,973		)
Cash and cash equivalents, beginning of period	27,663			53,880
Cash and cash equivalents, end of period	$	44,328		$	21,907
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest, net of interest capitalized	$	30,987		$	21,354
Cash paid for income taxes, net of refunds	5,930			8,918
Debt and capital leases assumed from business acquired	62,342			38,393
Acquisition installment payments	—			10,639

See accompanying notes to unaudited consolidated financial statements.

5

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements

(in thousands)

(unaudited)

(1) Interim Financial Statement Presentation

The financial information included this quarterly report on Form 10-Q are those of WireCo WorldGroup (Cayman) Inc., the indirect parent of WireCo WorldGroup Inc., its wholly-owned subsidiaries and subsidiaries in which it has a controlling interest (the “Company”), and contains certain footnote disclosures regarding the financial information of WireCo WorldGroup (Cayman) Inc. and certain of its wholly-owned subsidiaries that guarantee, subject to customary release provisions, substantially all of the outstanding indebtedness of WireCo WorldGroup Inc. The consolidated financial statements include the accounts of three entities located in the United States ("U.S."), Brazil and Australia, which are not wholly-owned, but which the Company has control. The Company reports the non-controlling interests in these consolidated subsidiaries as a component of equity separate from the Company's equity. As discussed in Note 5—"Investments in Non-consolidated Affiliates", the Company's ownership interest in certain other entities are accounted for under the equity method and are not consolidated. All intercompany transactions and balances have been eliminated in consolidation.

The accompanying unaudited interim consolidated financial statements included herein have been prepared in U.S. dollars and in accordance with U.S. generally accepted accounting principles (“GAAP”) by the Company without audit in accordance with the U.S. Securities and Exchange Commission (“SEC”) requirements for quarterly reports on Form 10-Q and, accordingly, do not include all of the annual disclosures required by U.S. GAAP. These unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes included in the Company’s annual report on Form 10-K for the year ended December 31, 2011.

In the opinion of management, the unaudited interim consolidated financial statements reflect all normal, recurring adjustments considered necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented using management’s best estimates and assumptions where appropriate. Management’s estimates and assumptions about future events affect reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. These estimates are inherently subject to judgment and actual results could differ.

On April 5, 2012, the Jumpstart Our Business Startups Act (“JOBS Act”) was signed into law. The Company qualifies as an emerging growth company as defined in the JOBS Act. An emerging growth company may take advantage of specified scaled disclosure requirements applicable to emerging growth companies, such as delayed compliance with new or revised accounting pronouncements applicable to reporting companies until such pronouncements are made applicable to private companies. The Company is electing to delay such compliance with new or revised accounting standards on a prospective basis until the Company (i) no longer qualifies as an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition period provided by the JOBS Act. As a result of this election, the Company’s financial statements may not be comparable to the financial statements of other reporting companies. The Company will continue to be an emerging growth company until the earliest of: (i) the last day of the fiscal year during which it had total annual gross revenues of $1 billion or more or (ii) the date on which the Company has issued more than $1 billion in non-convertible debt securities during the previous three-year period.

Accounting Pronouncements Adopted During 2012

In May 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) 2011-4, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs”. ASU 2011-4 was issued to provide a consistent definition of fair value and ensure that the fair value measurement and disclosure requirements are similar between U.S. GAAP and International Financial Reporting Standards (“IFRS”). ASU 2011-4 changes certain fair value measurement principles and enhances the disclosure requirements particularly for Level 3 fair value measurements. This standard is effective for interim and annual reporting periods beginning after December 15, 2011. The Company adopted this new guidance in January 2012 with no material impact to the consolidated financial statements.

In June 2011, the FASB issued ASU 2011-5, “Presentation of Comprehensive Income” to improve the comparability, consistency and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. ASU 2011-5 requires an entity to present total net income and its components, total other comprehensive income and its components and total of comprehensive income either in a single continuous statement of comprehensive income or in two

6

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

separate but consecutive statements. The Company adopted this new guidance in January 2012 with no material impact to the consolidated financial statements. The accompanying interim consolidated financial statements include separate Consolidated Statements of Comprehensive Income and the Company’s Condensed Consolidating Financial Statements set forth in Note 16—“Condensed Consolidating Financial Statements” present net income and comprehensive income in a single continuous statement.

In July 2012, the FASB issued ASU 2012-2, “Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment” to reduce the cost and complexity of testing indefinite-lived intangible assets other than goodwill for impairment and to improve consistency in impairment testing among long-lived asset categories. ASU 2012-2 permits companies to perform a qualitative assessment to determine whether further impairment testing of indefinite-lived intangible assets is necessary, a similar approach to the goodwill impairment test. A company electing to perform a qualitative assessment is no longer required to calculate the fair value of an indefinite-lived intangible asset unless the organization determines, based on qualitative assessment, that it is “more likely than not” that the asset is impaired. This standard is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company adopted this new guidance in September 2012 with no material impact to the consolidated financial statements.

Immaterial Corrections of Errors

Prior to 2012, the Company had not capitalized interest on construction in process for property, plant and equipment at the Company’s Mexican subsidiaries. In the first quarter of 2012, the Company recorded an entry that decreased interest expense and increased the cost of property, plant and equipment by $1,870 to correct the effects of previous errors resulting from the Mexican subsidiaries’ non-GAAP accounting policy. These errors were not material to the current and any previously reported periods. The adjustment is reflected in Other, net as a non-cash reconciling item in the consolidated statement of cash flows.

During the three months ended September 30, 2012, the Company recorded an entry to correct an error in the recognition of deferred tax benefits. The correction was due to a change in position taken on the Company's 2011 tax return, which resulted in an additional interest expense deduction. The impact of this change was a decrease in tax expense and an increase in deferred tax assets of $2,800, of which $2,304 related to the three months ended June 30, 2012, and $496 related to the three months ended March 31, 2012. Management does not believe that the effects of the error on the current and previously reported interim results are material.

(2) Acquisition

On July 12, 2012, the Company acquired 100% of the outstanding shares of Koninklijke Lankhorst-Euronete Group B.V. (“Lankhorst”). Lankhorst is a manufacturer of primarily synthetic rope and engineered products with manufacturing operations, including joint ventures, in Portugal, the Netherlands, Brazil, India and Greece. As of July12, 2012, the majority of the tangible assets of Lankhorst were located in the eurozone. The acquisition of Lankhorst significantly expands the Company's manufacturing capacity of synthetic ropes, provides technical product expertise and research and development capabilities and continues to diversify the Company’s business mix by product, geography and end market. Total consideration for this transaction was $231,585, net of cash acquired, using the exchange rate in effect on July 12, 2012. The Company paid cash of $169,243 to the seller at closing and assumed debt of $62,342.

The Company has performed a preliminary assessment to determine the estimated fair values of identified tangible and intangible assets acquired and liabilities assumed as of the acquisition date. Lankhorst is subject to legal and regulatory requirements, including but not limited to those related to environmental matters and taxation, in each of the jurisdictions in which it operates and is continuing its review of these matters during the measurement period. If new information obtained about facts and circumstances that existed at the acquisition date identifies adjustments to the amounts initially recognized, as well as any additional assets and liabilities that existed at the acquisition date, the acquisition accounting will be revised to reflect the resulting adjustments to the provisional amounts initially recognized.

7

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

The preliminary allocation of the purchase price was as follows.

Working capital, net of cash acquired	$	71,357
Property, plant and equipment	105,184
Investments in non-consolidated affiliates	2,625
Intangible assets (1)	59,160
Goodwill	25,668
Other non-current liabilities, net	(692		)
Assumed debt	(62,342		)
Deferred income taxes	(29,332		)
Non-controlling interests	(2,385		)
Net assets acquired	$	169,243

⁽¹⁾The identifiable intangible assets acquired consist of two trade names, Lankhorst and Euronete, valued at $30,360, in-process research and development of $330, customer relationships of $21,308 and developed technology of $7,162. The trade names are classified as indefinite-lived intangibles and, therefore, are not amortized. Amortization of the in-process research and development intangible will occur upon completion of the projects. The customer relationships are being amortized on a straight-line basis over the weighted-average amortization period of 9 years (estimated useful lives ranging from 5 to 20 years). The developed technology is being amortized on a straight-line basis over the weighted-average amortization period of 12 years (patent lives ranging from 7 to 18 years).

The acquisition was accounted for as a non-taxable purchase transaction and, accordingly, the identifiable intangible assets and goodwill are non-deductible for tax purposes. Goodwill arising from the acquisition is primarily attributed to anticipated synergies and other intangibles that do not qualify for separate recognition. The Company allocated $8,857 of the total goodwill balance to its lifting products segment and $16,811 to the all other category.

Operating results of Lankhorst are included in the consolidated statements of operations since the date of acquisition. The Company expensed $4,533 and $10,473 of direct acquisition costs associated with this acquisition in Administrative expenses for the three and nine months ended September 30, 2012.

The unaudited pro forma financial information in the table below summarizes the combined results of operations of the Company and Lankhorst as though Lankhorst had been acquired as of the beginning of the earliest period presented. The unaudited pro forma financial information is presented for informational purposes only, and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the periods, or that may result in the future.

	Nine months ended
	September 30,
	2012			2011
Net sales	$	653,460		$	610,987
Net income (loss)	(9,704		)	(42,011		)

The pro forma amounts above reflect adjustments, net of related income tax effects, for amortization of the inventory fair value step-up, depreciation on property, plant and equipment, amortization of intangible assets, interest on acquisition-related borrowings. Direct acquisition costs are not included in the pro forma results as they have no continuing impact on operations.

8

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

(3) Inventories

The major classes of inventories were as follows as of the dates indicated:

	September 30, 2012		December 31, 2011
Raw materials	$	89,360	$	77,033
Work in process	37,005		14,287
Finished goods, net	141,145		96,224
Inventories, net	$	267,510	$	187,544

(4) Intangible Assets and Goodwill

The components of intangible assets were as follows as of the dates indicated:

	Gross carrying amount		Accumulated amortization			Net carrying amount
September 30, 2012
Customer and distributor relationships	$	129,126	$	(63,782	)	$	65,344
Trade names - non-amortizing	81,414		—			81,414
Trade name - amortizing	682		(254		)	428
Technology and patents	23,500		(7,327		)	16,173
Other	6,335		(5,882		)	453
Total intangible assets	$	241,057	$	(77,245	)	$	163,812
December 31, 2011
Customer and distributor relationships	$	105,191	$	(53,477	)	$	51,714
Trade names - non-amortizing	48,140		—			48,140
Trade name - amortizing	682		(220		)	462
Technology and patents	15,739		(6,449		)	9,290
Other	6,002		(5,835		)	167
Total intangible assets	$	175,754	$	(65,981	)	$	109,773

Using the exchange rates in effect at period end, estimated amortization of intangible assets as of September 30, 2012 is as follows:

Remainder of 2012	$	3,536
2013	15,905
2014	10,922
2015	10,032
2016	9,810
Thereafter	32,193
Total	$	82,398

9

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

The change in the carrying value of goodwill for the nine months ended September 30, 2012 was as follows:

December 31, 2011	$	168,831
Goodwill resulting from acquisition	25,668
Foreign currency translation	2,204
September 30, 2012	$	196,703

(5) Investments in Non-consolidated Affiliates

Investments in Non-consolidated Affiliates is comprised of our interests in partially-owned affiliates located in Greece, India, Spain and China, of which our ownership percentages range from 50% to 65%. The Company does not control these affiliates and therefore does not consolidate the financial statements of these entities. As a result, these investments are accounted for using the equity method. The investment in the China joint venture (“China JV”) was valued at $0 as of December 31, 2011; therefore, the Company has discontinued applying the equity method until the China JV subsequently reports sufficient net income to cover the net losses not recognized during the period the equity method was suspended. Due to the continued losses and reduced liquidity, there is substantial doubt as to the China JV’s ability to continue as a going concern. As of September 30, 2012, the Company’s exposure to loss as a result of its involvement with the China JV is limited to prepaid inventory of $1,721. The Company does not guarantee the debts of the China JV in whole or in part.

Below is summarized financial information of the China JV, which was the only non-consolidated affiliate considered significant during the nine months ended September 30, 2011:

	Nine months ended September 30,
	2012			2011
Net sales	$	13,176		$	12,143
Gross profit	(4,181		)	(7,838		)
Net loss	(15,090		)	(19,343		)

10

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

(6) Borrowings

Long-term debt consists of the following as of the dates indicated:

	September 30, 2012			December 31, 2011
Term Loan due 2017	$	335,000		$	—
Term Loan due 2014	—			99,250
9.5% Senior Notes due 2017	425,000			425,000
11.75% Senior Notes due 2017	82,500			—
Polish Debt due 2014	25,142			28,034
Other indebtedness	4,298			658
Borrowings under revolving credit facilities	32,800			44,696
Total debt at face value	904,740			597,638
Less: Unamortized discount, net	(5,100		)	(3,077		)
Less: Current maturities of long-term debt	(11,816		)	(13,416		)
Less: Borrowings under revolving credit facilities which are classified as current	—			(16,101		)
Total long-term debt	$	887,824		$	565,044

Certain subsidiaries jointly and severally and fully and unconditionally guarantee, subject to customary release provisions, substantially all of the outstanding long-term debt. As of September 30, 2012, the Company was in compliance with all restrictive and financial covenants associated with its borrowings.

Senior Secured Credit Facilities

On July 12, 2012, the Company entered into a credit agreement (“Credit Agreement”) with Goldman Sachs Bank USA and Deutsche Bank Securities Inc., as joint lead arrangers, and Fifth Third Bank, as the administrative and collateral agent, that provides for a $335,000 senior secured term loan (“Term Loan due 2017”) and a $145,000 senior secured revolving credit facility (“Revolving Loan Facility” and together with the Term Loan due 2017, the “Credit Facilities”), with sub-limits for letters of credit and swingline loans. The Term Loan due 2017 was issued at a discount of 1.00% or $3,350. The Credit Facilities mature on February 15, 2017.

Borrowings under the Credit Facilities incur interest at a variable rate based upon the nature of the loan under the facility. Loans are designated as either (i) Alternate Base Rate (“ABR”) or (ii) Eurodollar loans. A Eurodollar loan is distinguished from an ABR loan in that it is loaned by banks outside the U.S. in U.S. currency. ABR loans incur interest at the higher of (x) the prime rate of Fifth Third Bank or (y) the federal funds rate plus 1/2 of 1.00% (the higher of (x) or (y) equals the “Base Rate”), plus a margin of 3.75%. Eurodollar loans incur interest at the applicable LIBOR, plus a margin of 4.75%. The Base Rate applicable to the Term Loan is subject to a 2.25% floor, and the LIBOR applicable to the Term Loan is subject to a 1.25% floor. In addition to paying interest on the outstanding principal balance under the Credit Agreement, the Company must pay a commitment fee to the lenders under the Revolving Loan Facility for unutilized commitments at a rate ranging from approximately 0.38% to 0.50%, based on the Company’s consolidated leverage. The Company must also pay customary arrangement fees, upfront fees, administration fees and letter of credit fees. Interest on ABR loans is payable on the last business day of each March, June, September and December, and interest on Eurodollar loans is payable on the last day of the applicable interest period for loans of three months or less and, for loans of more than three months, at the end of each three month period starting on the first day of the applicable interest period. The interest rate on the Term Loan due 2017 and Revolving Loan Facility was 6.00% and 7.00%, respectively, as of September 30, 2012. The Term Loan due 2017 requires quarterly fixed principal payments of approximately $838. The Company had borrowed $32,800 under the Revolving Loan Facility as of September 30, 2012. The Company’s availability under this facility was $112,200 at September 30, 2012. Cash flows under the Revolving Credit Agreement, Euro Facility and Casar Revolving Credit Agreement, collectively referred to as the Company's revolving credit agreements, were presented on a net basis based on the terms of the arrangement. Cash flows under the current Revolving Loan Facility are presented gross based on the terms of the arrangement.

11

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

The Credit Agreement contains covenants that restrict the ability of the Company and guarantors to take certain actions, including, among other things and subject to certain significant exceptions: incurring indebtedness, incurring liens, paying dividends and making other distributions, limiting capital expenditures, engaging in mergers and acquisitions, selling property, engaging in transactions with affiliates or amending organizational documents. The Credit Agreement requires the Company to comply with certain financial ratio maintenance covenants, including a maximum consolidated net leverage ratio and a minimum consolidated interest coverage ratio. The Credit Agreement also contains customary affirmative covenants and events of default. The Company incurred $15,264 in debt issuance costs in connection with the Credit Agreement, including underwriting, legal and other third-party expenses. These costs were capitalized and are being amortized to interest expense over the term of the debt instruments.

11.75% Senior Notes

Also on July 12, 2012, the Company completed the sale of $82,500 aggregate principal amount of 11.75% Senior Notes due May 15, 2017 (“11.75% Senior Notes”) in a private placement pursuant to a note purchase agreement (the “Note Purchase Agreement”). The terms applicable to the 11.75% Senior Notes, including covenants and events of default, are substantially the same as those applicable to the Company’s existing 9.5% Senior Notes, except that the 11.75% Senior Notes do not include registration rights. Interest on the 11.75% Senior Notes is payable semiannually in arrears on May 15 and November 15 of each year. The 11.75% Senior Notes are guaranteed, jointly and severally, on a senior unsecured basis by the same guarantors that guarantee the Company’s existing 9.5% Senior Notes. The Company may redeem the 11.75% Senior Notes, in whole or in part, at any time prior to May 15, 2013 at a price equal to 100% of the principal amount plus accrued and unpaid interest and a customary make-whole premium. The Company may redeem the 11.75% Senior Notes, in whole or in part, at any time on or after May 15, 2013 at a redemption price equal to 100% of the principal amount, plus accrued and unpaid interest to the redemption date, plus a premium declining over time to zero as set forth in the Note Purchase Agreement. If, prior to May 15, 2014, a change of control of the Company occurs, the Company may repurchase the 11.75% Senior Notes at a price equal to 101% of the principal amount, plus accrued and unpaid interest. The Company incurred $1,147 in debt issuance costs in connection with the 11.75% Senior Notes, including underwriting, legal and other third-party expenses. These costs were capitalized and are being amortized to interest expense over the term of the debt instrument.

Loss on Extinguishment of Debt

Concurrently with the issuance of the Term Loan due 2017 and 11.75% Senior Notes, the Company retired the Term Loan due 2014 and repaid indebtedness outstanding under the Revolving Credit Agreement, CASAR Revolving Credit Agreement and Euro Facility. Upon the retirement of the existing Term Loan due 2014 and termination of all commitments under the existing revolving credit facilities, the Company incurred a loss on debt extinguishment of $2,358 for unamortized debt issuance costs.

Interest Expense, net

Net interest expense consists of:

	Three months ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
Interest on revolvers and long-term debt	$	17,638		$	12,311		$	41,636		$	32,173
Amortization of debt issuance costs	1,534			1,238			3,996			3,565
Amortization of discounts and premium	607			353			1,541			716
Capitalized interest	(460		)	(43		)	(2,903		)	(116		)
Other	(71		)	102			(24		)	11
Interest expense, net	$	19,248		$	13,961		$	44,246		$	36,349

12

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

(7) Derivative Instruments

To mitigate the risk associated with fluctuations of the U.S. dollar to euro exchange rate, the Company entered into two foreign currency forward contracts during 2012. On June 13, 2012, the Company entered into a foreign currency forward contract to receive a gross notional value of €160,000 between June 13, 2012 and July 27, 2012 at a foreign currency exchange rate of $1.00 to €0.7952 to be used for the purchase of Lankhorst. On June 18, 2012, the Company entered into another foreign currency forward contract to receive a gross notional value of €21,671 between June 19, 2012 and July 27, 2012 at a foreign currency exchange rate of $1.00 to €0.7923 to repay the outstanding indebtedness under the Euro Facility. Upon cash settlement, the mark-to-market fair value gain of $1,471 recorded during the second quarter of 2012 was reversed and the Company realized a $7,314 foreign currency exchange loss, which is included in Foreign currency exchange gains (losses), net on the consolidated statements of operations.

Prior to the Lankhorst acquisition, Lankhorst had entered into several foreign currency forward contracts to mitigate the risk associated with fluctuations of the U.S. dollar to the euro exchange rate on certain sales contracts. Lankhorst agreed to receive an aggregate gross notional value of €2,942 in exchange for $3,892 of U.S. dollars collected on customer invoices. The contract maturity dates range from October 15, 2012 to September 18, 2013, which correspond with the invoice due dates.

Prior to this acquisition, Lankhorst entered into an interest rate swap agreement to mitigate the effects of fluctuations in interest rates on its outstanding long-term debt with variable interest rates. Due to cancellation penalties, this interest rate swap agreement was not terminated upon the retirement of the debt. This interest rate swap agreement has a notional value of €15,000 and expires on January 1, 2014. Under this agreement, the Company receives variable payments based on Euribor plus a spread and makes fixed payments at the rate of 1.52%.

None of the Company’s derivative financial instruments have been designated as hedging instruments. Accordingly, the gains and losses associated with the change in the fair value of the instruments are recorded to earnings in the period of change.

(8) Fair Value Measurements

The Company’s short-term financial instruments include cash and cash equivalents, accounts receivable, other receivables, accounts payable and other accrued liabilities. The carrying amounts reported on the consolidated balance sheets for these items approximate fair market value due to their relative short-term nature.

The carrying amounts and estimated fair values of the Company’s long-term debt at September 30, 2012 were as follows:

	Carrying amount		Estimated fair value
Term Loan due 2017	$	331,832	$	337,513
9.5% Senior Notes	425,823		452,625
11.75% Senior Notes	82,500		84,150
Polish Debt	22,387		20,874
Revolving Loan Facility	32,800		32,800

The estimated fair value of the Company’s Term Loan due 2017 is based on rates currently available for obligations with similar terms and maturities (Level 2 inputs), the estimated fair value of the 9.5% Senior Notes is based on current market rates in inactive markets (Level 2 inputs), the estimated fair value of the privately placed 11.75% Senior Notes is based on a model that incorporates assumptions a market participant would use in pricing the liability (Level 3 inputs) and the estimated fair value of the Polish Debt, which is not actively traded, is determined using a discounted cash flow model (Level 3 inputs) at a discount rate of 10.00%. As the Revolving Loan Facility is a revolving credit agreement, the carrying amount approximates fair value.

13

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

The Company determines the fair values of its financial instruments based on the fair value hierarchy. The following table presents the Company’s financial instruments measured at estimated fair value on a recurring basis:

	September 30, 2012
	Level 1		Level 2		Level 3
Liabilities:
Foreign currency forward contracts	$	—	$	197	$	—
Interest rate swap	—		243		—

There were no transfers between Level 1 and Level 2 assets or liabilities during the three and nine months ended September 30, 2012.

The Company estimates the fair value of its foreign currency forward contracts using present value measurements based on the spot rate, forward option spreads and other relevant market conditions. The Company estimates the fair value of its interest rate swap using present value measurements based on the Euribor swap rate, credit spreads and other relevant market conditions. The fair value of these liabilities as of September 30, 2012 was included in Other current accrued liabilities in the accompanying consolidated balance sheet. The change in fair value of the foreign currency forward contracts from July 12, 2012 through September 30, 2012 resulted in a gain of $393 for the three and nine months ended September 30, 2012, which was recorded in Foreign currency exchange gains (losses), net in the accompanying consolidated statements of operations. The change in fair value of the interest rate swap from July 12, 2012 through September 30, 2012 resulted in a credit of $79 for the three and nine months ended September 30, 2012, which was recorded in Interest expense, net in the accompanying consolidated statements of operations.

(9) Shareholders' Equity

In August 2012, certain members of management exchanged 36,817 non-voting shares in WRCA US Holdings Inc. (“US Holdings”) for shares in WireCo WorldGroup (Cayman) Inc. at an exchange ratio of 1 to 1 pursuant to the Stockholders' Agreement dated as of February 8, 2007. As a result, the Company's indirect ownership interest in US Holdings increased from 95.2% to 97.6% and the non-controlling interest percentage decreased from 4.8% to 2.4%. For the shares exchanged, the Company issued 36,817 shares of common stock at $0.01 par value and recorded additional paid-in capital for the difference between the value of US Holdings' shares and the par value of the Company's stock.

Also in August 2012, the Company repurchased 48,023 shares of common stock, including 36,817 of the newly issued shares at their fair value of $294.18 per share for a total cost of $14,127. All shares repurchased were recorded as treasury stock at cost on the consolidated balance sheet and result in a reduction of shareholders' equity.

14

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

(10) Share-based Compensation

Pursuant to the 2008 Long-term Incentive Plan, on September 28, 2012, the Company granted a total of 58,778 non-qualified time-based stock options to various members of management to purchase shares. These awards vest over a five-year period, with 20% vesting each year and have a contractual term of ten years. The fair value of $132.65 per option was estimated on the date of grant using a Black-Scholes option-pricing model that uses the assumptions noted in the following table:

Expected volatility (1)	45.00		%
Risk-free interest rate (2)	0.94		%
Expected term of the option (years) (3)	6.5
Expected dividend yield	—
Exercise price	$	294.18

⁽¹⁾ Based on the average historical volatility of similar entities with publicly traded shares since the Company's shares are privately held.

⁽²⁾ Based on the U.S. Treasury interest rate whose term is consistent with the expected term of the stock options.

⁽³⁾ Based on the expected terms considering vesting and contractual terms.

The Company recorded share-based compensation expense of $269 and $806 for the three and nine months ended September 30, 2012, respectively, and $973 and $2,876 for the same periods in 2011, respectively, in Administrative expenses in the accompanying consolidated statements of operations. As of September 30, 2012, total unrecognized compensation cost related to the unvested portion of the Company's time-based stock options that remains to be expensed was $10,668 ,with the weighted average remaining years to vest of 4.25 years.

(11) Restructuring

During 2011, the Company implemented a workforce reduction plan at certain European manufacturing facilities to increase operating efficiencies and realize synergies. Additionally, the Company closed two distribution centers due to a consolidation and reorganization of the Company’s distribution network. As a result of these restructuring activities, the Company terminated employees and recorded employee termination benefits and other associated costs in Administrative expenses in the consolidated statement of operations during the fourth quarter of 2011.

A rollforward of the restructuring activities is set forth below:

Balance at December 31, 2011	$	2,294
Restructuring charges incurred in 2012	—
Payments made in 2012	(2,077		)
Balance at September 30, 2012	$	217

(12) Income Taxes

The Company determines the tax provision for interim periods using an estimate of the annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. For the three and nine months ended September 30, 2012 and 2011, the Company determined the interim tax expense using an estimate of annual earnings and annual tax to determine the effective tax rate by jurisdiction. The effective income tax rate for the three and nine months ended September 30, 2012 was (60.0)% and 1,439.7%, respectively, compared to 8.5% and (18.0)% for the three and nine months ended September 30, 2011, respectively. The increase in the effective tax rate is partially attributed to an increase in income in jurisdictions with a higher effective tax rate. Due to the acquisition of Lankhorst and debt refinancing transactions in July 2012, management reviewed its legal structure and decided to sell its U.S. entity's investment in the stock of the Mexican

15

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

subsidiaries to a foreign affiliate. The sale impacted the effective tax rate and changed our assertion that the U.S. investment in our Mexican subsidiaries would be permanent in duration and resulted in $9,322 of tax expense in the second quarter. The tax expense and the related deferred tax liability reflected the tax effect of the difference between the book and tax basis of the investment. The sale was completed on September 7, 2012 and a deferred charge of $680 was recorded for the difference between the deferred tax liability and the tax effect of the tax gain. The valuation allowance provided against U.S. deferred tax benefits was reduced by $7,646 as a discrete item. Included in this discrete item is an immaterial correction of an error of $2,800 of benefit relating to the first and second quarter. This relates to a change in valuation allowance that was impacted by a position taken on the tax return that resulted in an increased interest expense deduction. Projected losses in the U.S. tax jurisdiction resulted in an offsetting increase to the valuation allowance provided against certain U.S. deferred tax benefits of $5,524 and $583 for the three and nine months ended September 30, 2012, respectively. Unrecognized tax benefits increased $1,732 for the nine months ended September 30, 2012.

(13) Related Party Transactions

Paine & Partners, LLC (“Paine & Partners”), which manages the funds that control the Company, has entered into agreements with the Company to provide administrative and other support services. The Company recorded management fees of $693 and $575 for the three months ended September 30, 2012 and 2011, respectively, and $2,107 and $1,725 for the nine months endedSeptember 30, 2012 and 2011, respectively. In addition, the Company incurred fees of $2,200 and $1,000 during the third quarter of 2012 and 2011, respectively, associated with Paine & Partners' services related to the Lankhorst and Drumet acquisitions. The management and transaction fees were recorded in Administrative expenses in the consolidated statements of operations.

Additionally, during the third quarter of 2012, there were equity transaction between the Company and its executive officers and other key members of management. For further discussion on these equity transactions, refer to Note 9—“Equity”.

(14) Contingencies

The Company is involved in various claims and legal actions arising in the ordinary course of business, which are incidental to its operations. The Company currently maintains insurance coverage for certain risks, such as product liability and workers’ compensation. In accordance with Accounting Standards Codification ("ASC") Topic 450, Contingencies, the Company establishes accruals for litigation matters when the Company believes it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. As of September 30, 2012, the Company had accrued approximately $599 for certain outstanding legal proceedings.

If the Company has not accrued an amount because the litigation does not meet the criteria for accrual as set forth above, the Company discloses the matter if a material loss is reasonably possible and the Company is able to estimate a range of possible losses. At September 30, 2012, no legal proceedings met that criteria.

(15) Segment Reporting

Prior to the acquisition of Lankhorst in July 2012, the Company aggregated its five operating segments that reflected geographic regions into one reportable segment as they have similar economic and other characteristics, such as production and distribution processes, product offerings and customers. Lankhorst had seven operating segments organized around products and end markets: maritime and offshore rope, yarn, composites, fishing, engineered products, yachting and a joint venture in Brazil. Five of Lankhorst's operating segments have similar economic and other characteristics and are included in the Company's one reportable segment. The engineered products and yachting operating segments are not similar to the Company's core business and were not able to be aggregated. As these operating segments did not meet the ASC Topic 280, Segment Reporting quantitative thresholds determined on an annual basis, the Company combined their results in the "all other" category, as a reconciling item to consolidated amounts. The Company evaluates segment performance primarily on operating income. Financial information for the Company's one reportable segment is presented below.

16

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

				Three months ended September 30, 2012		Nine months ended September 30, 2012
Net sales
	Lifting products			$	179,119	$	510,740
	All other			21,667		21,667
			Total net sales	$	200,786	$	532,407
Operating income
	Lifting products			$	2,633	$	33,452
	All other			1,559		1,559
		Total operating income		$	4,192	$	35,011
				September 30, 2012		December 31, 2011
Total assets
	Lifting products			$	1,175,028	$	885,703
	All other			93,622		—
		Total assets		$	1,268,650	$	885,703

(16) Condensed Consolidating Financial Statements

Guarantees of the 9.5% Senior Notes

The Company has registered 9.5% Senior Notes, which are unsecured obligations of WireCo WorldGroup Inc. (the “Issuer”). These obligations are jointly and severally and fully and unconditionally guaranteed by WireCo WorldGroup (Cayman) Inc., the ultimate parent company. Certain entities controlled by the Company (collectively referred to as the “Guarantors”) also jointly and severally and fully and unconditionally guarantee these obligations, subject to customary release provisions. All voting shares for the entities presented in the “Guarantors” column are 100% owned directly or indirectly by the Company. WRCA Hong Kong Holding Company Limited, which holds the investment in the China JV, WireCo Dutch Acquisition B.V. and the Lankhorst subsidiaries, are collectively referred to as the “Non-Guarantor Subsidiaries”. The Lankhorst subsidiaries located in Portugal will become guarantors in the fourth quarter of 2012. As of September 30, 2012 and for the 81-days ended September 30, 2012, these subsidiaries' total assets and net sales were $183,715 and $16,119, respectively. There are currently no significant restrictions on the ability of WireCo WorldGroup Inc. or any guarantor to obtain funds from its subsidiaries by dividend or loan.

The following condensed consolidating financial statements are prepared with each entity’s investment in subsidiaries accounted for under the equity method, as applicable. The adjustments eliminate investments in subsidiaries, related stockholders’ equity and other intercompany balances and transactions. During the third quarter, the Issuer sold its investment in the stock of the Mexican subsidiaries. Following the completion of this intercompany sale in September 2012, the Mexican subsidiaries became guarantors. This significant change in the guarantor pool has been retroactively reflected in all condensed consolidating financial statements presented. During the fourth quarter of 2011, WireCo WorldGroup Limited (Cyprus) was redomiciled to the Cayman Islands and merged with WireCo WorldGroup (Cayman) Inc. and as such, activity for 2012 is included in the parent column. Prior to the merger, WireCo Cyprus was reflected in the “Guarantors” column.

17

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

Condensed Consolidating Balance Sheets

	September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Elimination Adjustments			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	881		$	2,916	$	22,756	$	17,775	$	—		$	44,328
Accounts receivable, net	—			48,409		67,732		43,967		—			160,108
Intercompany accounts receivable	16,170			49,474		44,796		1,417		(111,857		)	—
Other receivables	—			552		3,582		1,628		—			5,762
Inventories, net	—			98,732		97,264		79,460		(7,946		)	267,510
Prepaid expenses and other current assets	—			4,081		2,215		5,553		—			11,849
Current deferred income tax assets	—			—		3,476		301		156			3,933
Total current assets	17,051			204,164		241,821		150,101		(119,647		)	493,490
Intercompany notes receivable	(20		)	519,814		246,961		—		(766,755		)	—
Property, plant and equipment, net	—			66,574		182,355		113,598		—			362,527
Intangible assets, net	—			44,250		57,609		61,953		—			163,812
Goodwill	—			117,855		51,593		27,255		—			196,703
Investments in subsidiaries	172,561			—		72,706		—		(245,267		)	—
Investment in non-consolidated affiliates	—			—		—		2,836		—			2,836
Deferred financing fees, net	—			29,209		—		—		—			29,209
Noncurrent deferred income tax assets	—			984		3,179		3,330		—			7,493
Other noncurrent assets	—			186		10,736		1,658		—			12,580
Total assets	$	189,592		$	983,036	$	866,960	$	360,731	$	(1,131,669	)	$	1,268,650
Liabilities and Stockholders’ Equity
Current liabilities:
Current maturities of long-term debt	—			3,350		8,466		—		—			11,816
Interest payable	—			17,464		5		83		—			17,552
Accounts payable	—			13,508		31,369		45,993		—			90,870
Accrued compensation and benefits	—			4,683		7,391		—		—			12,074
Intercompany accounts payable	1,841			57,102		44,559		6,366		(109,868		)	—
Intercompany notes payable	—			—		3,163		—		(3,163		)	—
Other current accrued liabilities	—			4,435		16,012		18,245		1,175			39,867
Total current liabilities	1,841			100,542		110,965		70,687		(111,856		)	172,179

18

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

Long-term debt, excluding current maturities	—		869,605			14,531			3,688		—			887,824
Intercompany notes payable	6,700		—			513,076			246,961		(766,737		)	—
Noncurrent deferred income tax liabilities	—		3,371			25,809			33,154		—			62,334
Other noncurrent accrued liabilities	—		9,901			15,517			2,633		(18		)	28,033
Total liabilities	8,541		983,419			679,898			357,123		(878,611		)	1,150,370
Stockholders’ equity:
Total stockholders’ equity attributable to WireCo WorldGroup (Cayman) Inc.	181,051		(383		)	188,728			976		(253,058		)	117,314
Non-controlling interests	—		—			(1,666		)	2,632		—			966
Total stockholders’ equity	181,051		(383		)	187,062			3,608		(253,058		)	118,280
Total liabilities and stockholders’ equity	$	189,592	$	983,036		$	866,960		$	360,731	$	(1,131,669	)	$	1,268,650

	December 31, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)		WireCo WorldGroup Inc. (Issuer)		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Elimination Adjustments			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	3	$	2,265	$	25,385	$	10	$	—		$	27,663
Accounts receivable, net	—		43,998		64,609		—		—			108,607
Intercompany accounts receivable	15,144		36,822		56,513		—		(108,479		)	—
Other receivables	—		552		2,947		—		—			3,499
Inventories, net	—		100,829		98,660		—		(11,945		)	187,544
Prepaid expenses and other current assets	—		2,965		3,954		—		—			6,919
Current deferred income tax assets	—		—		3,266		—		156			3,422
Total current assets	15,147		187,431		255,334		10		(120,268		)	337,654
Intercompany notes receivable	—		161,693		—		—		(161,693		)	—
Property, plant and equipment, net	—		68,658		167,488		—		—			236,146
Intangible assets, net	—		48,546		61,227		—		—			109,773
Goodwill	—		117,855		50,976		—		—			168,831
Investment in subsidiaries	148,257		142,707		61,175		—		(352,139		)	—
Deferred financing fees, net	—		19,192		—		—		—			19,192
Noncurrent deferred income tax assets	—		984		2,453		—		—			3,437
Other noncurrent assets	—		426		10,244		—		—			10,670
Total assets	$	163,404	$	747,492	$	608,897	$	10	$	(634,100	)	$	885,703

19

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

Liabilities and Stockholders’ Equity
Current liabilities:
Borrowings under revolving credit agreement	$	—	$	16,101	$	—		$	—		$	—		$	16,101
Current maturities of long-term debt	—		1,000		12,416			—			—			13,416
Interest payable	—		6,475		6			—			—			6,481
Accounts payable	74		18,143		41,524			—			—			59,741
Accrued compensation and benefits	—		7,027		7,738			—			—			14,765
Intercompany accounts payable	1,132		73,434		29,744			966			(105,276		)	—
Intercompany notes payable	—		—		3,163			—			(3,163		)	—
Acquisition installment payments	—		—		9,802			—			—			9,802
Other current accrued liabilities	82		4,916		9,683			—			(40		)	14,641
Total current liabilities	1,288		127,096		114,076			966			(108,479		)	134,947
Long-term debt, excluding current maturities	—		552,798		12,246			—			—			565,044
Intercompany notes payable	—		—		161,684			—			(161,684		)	—
Noncurrent deferred income tax liabilities	—		3,771		25,192			—			—			28,963
Other noncurrent accrued liabilities	—		9,823		17,399			—			(9		)	27,213
Total liabilities	1,288		693,488		330,597			966			(270,172		)	756,167
Stockholders’ equity:
Total stockholders’ equity attributable to WireCo WorldGroup (Cayman) Inc.	162,116		54,004		278,430			(956		)	(363,928		)	129,666
Non-controlling interests	—		—		(130		)	—			—			(130		)
Total stockholders’ equity	162,116		54,004		278,300			(956		)	(363,928		)	129,536
Total liabilities and stockholders’ equity	$	163,404	$	747,492	$	608,897		$	10		$	(634,100	)	$	885,703

20

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

Condensed Consolidating Statements of Comprehensive Income (Loss)

	Three months ended September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	79,969		$	97,602		$	47,182		$	(23,967	)	$	200,786
Cost of sales	—			(64,178		)	(80,444		)	(46,029		)	27,746			(162,905		)
Gross profit	—			15,791			17,158			1,153			3,779			37,881
Other operating expenses:
Selling expenses	—			(3,061		)	(3,284		)	(2,823		)	—			(9,168		)
Administrative expenses	(568		)	(17,277		)	(3,797		)	1,226			—			(20,416		)
Amortization expense	—			(1,432		)	(1,759		)	(914		)	—			(4,105		)
Total other operating expenses	(568		)	(21,770		)	(8,840		)	(2,511		)	—			(33,689		)
Operating income (loss)	(568		)	(5,979		)	8,318			(1,358		)	3,779			4,192
Other income (expense):
Interest expense, net	(27		)	(11,001		)	(4,555		)	(3,665		)	—			(19,248		)
Equity in income (loss) of non-consolidated affiliates, net	—			(366		)	—			52			(56		)	(370		)
Equity earnings (losses) from subsidiaries	(4,092		)	(24,393		)	(44,731		)	—			73,216			—
Foreign currency exchange gains (losses), net	—			(8,762		)	7,472			15,259			—			13,969
Loss on extinguishment of debt	—			(2,358		)	—			—			—			(2,358		)
Other income (expense), net	40,000			29			(156		)	—			(40,000		)	(127		)
Total other income (expense), net	35,881			(46,851		)	(41,970		)	11,646			33,160			(8,134		)
Income (loss) before income taxes	35,313			(52,830		)	(33,652		)	10,288			36,939			(3,942		)
Income tax benefit (expense)	—			5,199			(4,994		)	(2,571		)	—			(2,366		)
Net income (loss)	35,313			(47,631		)	(38,646		)	7,717			36,939			(6,308		)
Less: Net income (loss) attributable to non-controlling interests	—			—			(1,660		)	39			—			(1,621		)
Net income (loss) attributable to WireCo WorldGroup (Cayman) Inc.	$	35,313		$	(47,631	)	$	(36,986	)	$	7,678		$	36,939		$	(4,687	)
Comprehensive income (loss)	$	35,313		$	(47,631	)	$	(30,073	)	$	8,095		$	36,939		$	2,643

21

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

	Three months ended September 30, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	78,577		$	112,068		$	—		$	(26,859	)	$	163,786
Cost of sales	—			(64,450		)	(85,431		)	—			25,621			(124,260		)
Gross profit	—			14,127			26,637			—			(1,238		)	39,526
Other operating expenses:
Selling expenses	—			(2,878		)	(3,875		)	—			—			(6,753		)
Administrative expenses	—			(6,637		)	(7,498		)	(249		)	—			(14,384		)
Amortization expense	—			(1,432		)	(1,911		)	—			—			(3,343		)
Total other operating expenses	—			(10,947		)	(13,284		)	(249		)	—			(24,480		)
Operating income (loss)	—			3,180			13,353			(249		)	(1,238		)	15,046
Other income (expense):
Interest expense, net	—			(9,549		)	(3,681		)	(731		)	—			(13,961		)
Loss on investment in China joint venture	—			(4,765		)	—			(4,773		)	(173		)	(9,711		)
Equity earnings (losses) from subsidiaries	(20,711		)	6,663			(3,109		)	—			17,157			—
Foreign currency exchange gains (losses), net	—			463			(14,010		)	—			—			(13,547		)
Other expense, net	—			(362		)	(14,836		)	(221		)	14,783			(636		)
Other expense, net	(20,711		)	(7,550		)	(35,636		)	(5,725		)	31,767			(37,855		)
Loss before income taxes	(20,711		)	(4,370		)	(22,283		)	(5,974		)	30,529			(22,809		)
Income tax benefit	—			1,236			705			—			—			1,941
Net loss	(20,711		)	(3,134		)	(21,578		)	(5,974		)	30,529			(20,868		)
Less: Net loss attributable to non-controlling interests	—			—			(157		)	—			—			(157		)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	$	(20,711	)	$	(3,134	)	$	(21,421	)	$	(5,974	)	$	30,529		$	(20,711	)
Comprehensive loss	$	(20,711	)	$	(3,134	)	$	(42,540	)	$	(5,974	)	$	30,529		$	(41,830	)

22

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

	Nine months ended September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	249,487		$	312,286		$	47,182		$	(76,548	)	$	532,407
Cost of sales	—			(199,444		)	(249,586		)	(46,029		)	80,641			(414,418		)
Gross profit	—			50,043			62,700			1,153			4,093			117,989
Other operating expenses:
Selling expenses	—			(9,061		)	(10,069		)	(2,823		)	—			(21,953		)
Administrative expenses	(686		)	(36,478		)	(8,178		)	(5,161		)	—			(50,503		)
Amortization expense	—			(4,296		)	(5,312		)	(914		)	—			(10,522		)
Total other operating expenses	(686		)	(49,835		)	(23,559		)	(8,898		)	—			(82,978		)
Operating income (loss)	(686		)	208			39,141			(7,745		)	4,093			35,011
Other income (expense):
Interest expense, net	(27		)	(29,026		)	(11,528		)	(3,665		)	—			(44,246		)
Equity in income (loss) of non-consolidated affiliates, net	—			(1,048		)	—			52			(92		)	(1,088		)
Equity earnings (losses) from subsidiaries	(7,492		)	(17,175		)	(52,221		)	—			76,888			—
Foreign currency exchange gains (losses), net	1			(6,357		)	5,002			15,289			—			13,935
Loss on extinguishment of debt	—			(2,358		)	—			—			—			(2,358		)
Other income (expense), net	40,000			(310		)	(181		)	—			(40,000		)	(491		)
Total other income (expense), net	32,482			(56,274		)	(58,928		)	11,676			36,796			(34,248		)
Income (loss) before income taxes	31,796			(56,066		)	(19,787		)	3,931			40,889			763
Income tax benefit (expense)	—			288			(8,702		)	(2,571		)	—			(10,985		)
Net income (loss)	31,796			(55,778		)	(28,489		)	1,360			40,889			(10,222		)
Less: Net income (loss) attributable to non-controlling interests	—			—			(2,056		)	39			—			(2,017		)
Net income (loss) attributable to WireCo WorldGroup (Cayman) Inc.	$	31,796		$	(55,778	)	$	(26,433	)	$	1,321		$	40,889		$	(8,205	)
Comprehensive income (loss)	$	31,796		$	(55,778	)	$	(19,351	)	$	1,738		$	40,889		$	(706	)

23

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

	Nine months ended September 30, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	233,355		$	300,277		$	—		$	(85,693	)	$	447,939
Cost of sales	—			(185,156		)	(228,622		)	—			80,657			(333,121		)
Gross profit	—			48,199			71,655			—			(5,036		)	114,818
Other operating expenses:
Selling expenses	—			(8,545		)	(10,644		)	—			—			(19,189		)
Administrative expenses	(8		)	(21,494		)	(22,517		)	(711		)	—			(44,730		)
Amortization expense	—			(4,296		)	(5,610		)	—			—			(9,906		)
Total other operating expenses	(8		)	(34,335		)	(38,771		)	(711		)	—			(73,825		)
Operating income (loss)	(8		)	13,864			32,884			(711		)	(5,036		)	40,993
Other income (expense):
Interest expense, net	—			(27,258		)	(7,563		)	(1,528		)	—			(36,349		)
Loss on investment in the China joint venture	—			(4,764		)	—			(11,582		)	(173		)	(16,519		)
Equity earnings (losses) from subsidiaries	(27,287		)	11,773			(12,458		)	—			27,972			—
Foreign currency exchange losses, net	—			(883		)	(4,516		)	—			—			(5,399		)
Loss on extinguishment of debt	—			(5,540		)	—			—			—			(5,540		)
Other expense, net	—			(873		)	(14,635		)	—			14,783			(725		)
Other expense, net	(27,287		)	(27,545		)	(39,172		)	(13,110		)	42,582			(64,532		)
Loss before income taxes	(27,295		)	(13,681		)	(6,288		)	(13,821		)	37,546			(23,539		)
Income tax benefit (expense)	—			1,427			(5,667		)	—			—			(4,240		)
Net loss	(27,295		)	(12,254		)	(11,955		)	(13,821		)	37,546			(27,779		)
Less: Net loss attributable to non-controlling interests	—			—			(484		)	—			—			(484		)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	$	(27,295	)	$	(12,254	)	$	(11,471	)	$	(13,821	)	$	37,546		$	(27,295	)
Comprehensive loss	$	(27,295	)	$	(12,254	)	$	(22,625	)	$	(13,821	)	$	37,546		$	(38,449	)

24

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

Condensed Consolidating Statements of Cash Flows

	Nine months ended September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments		Consolidated
Net cash provided by (used in) operating activities	$	(360	)	$	(46,589	)	$	56,354		$	1,934		$	—	$	11,339
Cash flows from investing activities:
Capital expenditures	—			(6,999		)	(15,488		)	(4,201		)	—		(26,688		)
Acquisition of business, net of cash acquired	—			—			—			(169,243		)	—		(169,243		)
Investments in non-consolidated affiliates	—			(1,048		)	—			—			—		(1,048		)
Intercompany dividends	40,000			—			(40,000		)	—			—		—
Investment in subsidiaries	(31,721		)	126,926			(95,026		)	(179		)	—		—
Net cash provided by (used in) investing activities	8,279			118,879			(150,514		)	(173,623		)	—		(196,979		)
Cash flows from financing activities:
Principal payments on long-term debt	—			(612		)	(4,475		)	—			—		(5,087		)
Proceeds from issuance of long-term debt	—			414,150			—			—			—		414,150
Debt issuance costs paid	—			(16,411		)	—			—			—		(16,411		)
Retirement of long-term debt	—			(98,750		)	—			(59,400		)	—		(158,150		)
Increases (decreases) in intercompany notes	6,700			(358,120		)	104,461			246,959			—		—
Net repayments under revolving credit agreements	—			(44,696		)	—			—			—		(44,696		)
Borrowings under Revolving Loan Facility	—			83,700			—			—			—		83,700
Repayments under Revolving Loan Facility	—			(50,900		)	—			—			—		(50,900		)
Acquisition installment payments	—			—			(9,418		)	—			—		(9,418		)
Repurchase of common stock	(14,127		)	—			—			—			—		(14,127		)
Proceeds from exercise of stock options	386			—			—			—			—		386
Net cash provided by (used in) financing activities	(7,041		)	(71,639		)	90,568			187,559			—		199,447
Effect of exchange rates on cash and cash equivalents	—			—			963			1,895			—		2,858

25

WIRECO WORLDGROUP (CAYMAN) INC. AND SUBSIDIARIES

Notes to Consolidated Financial Statements – (Continued)

(in thousands)

(unaudited)

Increase (decrease) in cash and cash equivalents	878		651		(2,629		)	17,765		—		16,665
Cash and cash equivalents, beginning of period	3		2,265		25,385			10		—		27,663
Cash and cash equivalents, end of period	$	881	$	2,916	$	22,756		$	17,775	$	—	$	44,328

	Nine months ended September 30, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)		WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments		Consolidated
Net cash provided by (used in) operating activities	$	—	$	(14,009	)	$	21,093		$	—		$	—	$	7,084
Cash flows from investing activities:
Capital expenditures	—		(5,986		)	(8,257		)	—			—		(14,243		)
Acquisition of business, net of cash acquired	—		—			(51,813		)	—			—		(51,813		)
Investments in non-consolidated affiliates	—		(1,836		)	—			(15,000		)	—		(16,836		)
Net cash used in investing activities	—		(7,822		)	(60,070		)	(15,000		)	—		(82,892		)
Cash flows from financing activities:
Principal payments on long-term debt	—		(1,107		)	(124		)	—			—		(1,231		)
Proceeds from issuance of long-term debt	—		157,125			—			—			—		157,125
Debt issuance costs paid	—		(8,680		)	—			—			—		(8,680		)
Retirement of long-term debt	—		(132,814		)	—			—			—		(132,814		)
Amendment fees paid to third-parties	—		(1,381		)	—			—			—		(1,381		)
Net borrowings under revolving credit agreement	—		31,698			—			—			—		31,698
Increases (decreases) in intercompany notes	—		(56,088		)	41,088			15,000			—		—
Net cash provided by (used in) financing activities	—		(11,247		)	40,964			15,000			—		44,717
Effect of exchange rates on cash and cash equivalents	—		—			(882		)	—			—		(882		)
Increase (decrease) in cash and cash equivalents	—		(33,078		)	1,105			—			—		(31,973		)
Cash and cash equivalents, beginning of period	—		35,481			18,328			71			—		53,880
Cash and cash equivalents, end of period	$	—	$	2,403		$	19,433		$	71		$	—	$	21,907

26

ITEM 2. Management's Discussion and Analysis of Financial Condition and Results of Operations

Unless the context otherwise requires, the use of the terms “WireCo,” the “Company,” “we,” “our” or “us” in the following refers to WireCo WorldGroup (Cayman) Inc., its wholly-owned subsidiaries and subsidiaries in which it has a controlling interest.

Management’s Discussion and Analysis (“MD&A”) provides a reader of our financial statements with a narrative from the perspective of our management on our consolidated financial condition, results of operations, liquidity and capital resources on a historical basis and certain other factors that have affected recent earnings, as well as those factors that may affect future earnings. This MD&A is provided as a supplement to, and should be read in conjunction with the unaudited interim consolidated financial statements and accompanying notes included in this quarterly report. Additionally, our MD&A should be read in conjunction with our annual report on Form 10-K for the year ended December 31, 2011.

Forward-Looking Statements

This quarterly report contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, which reflect the current views and assumptions of management with respect to future events regarding our business and industry in general. These forward looking statements include all statements, other than statements of historical fact, regarding our financial position, business strategy and other plans and objectives for future operations. In some cases, forward-looking statements are identified by terminology such as “may,” “will,” “could,” “would,” “should,” “expect,” “plan,” “anticipate,” “intend,” “believe,” “estimate,” “predict,” “potential,” “pro forma,” “seek” or “continue” or the negative of those terms or other comparable terminology. Although we believe that our plans, intentions and expectations reflected in or suggested by the forward-looking statements we make in this quarterly report are reasonable, we can give no assurance that such plans, intentions or expectations will be achieved. Such statements are subject to a number of risks and uncertainties, many of which are beyond our control. You are cautioned that any such statements are not guarantees of future performance and actual results or developments may differ materially from those projected in the forward-looking statements as a result of various factors, including but not limited to those set forth under “Risk Factors” in our annual report on Form 10-K for the year ended December 31, 2011. Such factors include, among others:

• the general political, economic and competitive conditions in markets and countries where we have operations, including, inflation or deflation and changes in tax rates;

• foreign currency exchange fluctuations;

• our significant indebtedness;

• our ability to successfully execute and integrate acquisitions;

• changes in our operating strategy or development plans;

• our ability to attract, hire and retain qualified personnel, including our ability to maintain our highly skilled executives, sales and engineering staff;

• changes in the availability or cost of raw materials, energy and labor;

• our ability to develop and maintain competitive advantages;

• risks associated with our manufacturing activities;

• labor disturbances, including any resulting from the suspension or termination of our collective bargaining agreements;

• the impact of environmental and safety issues and changes in environmental and safety laws and regulations;

• changes in the cost and availability of transportation;

• our reliance on distributors;

• additional tax liabilities we may incur;

• the impact of trade regulations;

• availability of credit, both to us and our customers;

• the competitive environment in the wire rope, synthetic rope, electromechanical cable (“EMC”) and specialty wire industries, both in the United States (“U.S.”) and abroad;

• the substantial doubt of the China joint venture’s ability to continue operating;

• our failure to meet quality standards;

• interest rate fluctuations and changes in capital market conditions;

• comparability of our specified scaled disclosure requirements applicable to emerging growth companies and

• our ability to implement and maintain sufficient internal controls.

Any forward-looking statements that we make in this quarterly report speak only as of the date of such statement and we undertake no obligation to update such statements. Comparisons of results for current and any prior periods are not intended to

27

express any future trends or indications of future performance, unless expressed as such, and should only be viewed as historical data.

Business Overview

We believe that we are the largest global manufacturer of high-performance wire rope by net sales and production and one of the leading worldwide manufacturers of synthetic rope, EMC, engineered products, fabricated products and specialty wire. With the addition of Lankhorst, we are no longer able to aggregate all our operating segments, but lifting products continues to be our one reportable segment as it comprises 89% and 96% of our net sales for the three and nine months ended, respectively. For discussion on the Company's segments, refer to Note 15—“Segment Reporting”. Our highly engineered and specialized products have a reputation for quality, performance and safety, and are marketed under well-known brands such as Union®, Camesa®, MacWhyte®, CASAR®, Wireline Works™, U.S. Reel™, Phillystran®, Oliveira™, Drumet®, Lankhorst®, Euronete™ and Union International. Our proprietary technical and manufacturing expertise utilizes advanced metallurgical and material technologies to develop highly engineered and specialized ropes which are “mission-critical” operating components used in heavy lifting, pulling, supporting and suspension applications, where functionality and safety are the top priority. We maintain a comprehensive product portfolio across the diverse end markets we serve, including crane, oil and gas, mining, fishing, marine, structures, offshore and general industrial. We have a global manufacturing footprint of 26 facilities, which include our joint ventures of China, Brazil, India and Greece, supplemented by a global network of company-owned distribution facilities and independent distributors. We have global capacity to annually produce approximately 408,000 tons of wire and approximately 330,000 tons of rope. We have sales offices worldwide serving 122 different countries.

Third Quarter Highlights

We continued to execute upon our acquisition strategy with the purchase of 100% of the outstanding shares of Koninklijke Lankhorst-Euronete Group B.V. (“Lankhorst”) on July 12, 2012, for total consideration of approximately $231.6 million, payable in cash of approximately $169.2 million and debt assumed of approximately $62.4 million, using the exchange rate in effect at closing. The majority of this debt was retired with proceeds from the July 2012 financing, which is discussed below. Lankhorst manufactures value-added synthetic rope and engineered products marketed under the Euronete and Lankhorst brands primarily to the offshore, oil and gas, fishing, marine, structures, industrial and agricultural markets. With the acquisition of Lankhorst, we become one of the largest, most diverse producers of both steel and synthetic lifting products in the world. Additionally, the acquisition provides us with the most advanced products and technical expertise globally in synthetic ropes, continues to diversify our business mix by end market, geography, product and brand and provides an extensive global manufacturing, distribution and sales footprint. We consider Lankhorst to be the technical leader in synthetic ropes in the world, holding numerous patents. With this acquisition, we have increased our presence in emerging markets, primarily Brazil, Pacific Rim and Middle East, and enhanced our growth profile with higher penetration in offshore and oil and gas markets, the fastest growing end markets.

We began integration activities in the third quarter to execute upon our operating synergies, specifically merging Lankhorst's factories with our existing factories in Portugal, consolidating distribution centers, internally sourcing nearly all of Lankhorst's steel requirements, leveraging volume discounts on synthetic purchases and product shipments and reducing indirect costs. Regarding the merging of facilities, we are restructuring six factories in Portugal to focus on specific lines of production. As a result of these efforts, we could incur restructuring costs in the fourth quarter. Additionally, we immediately began implementing marketing synergies of cross-selling all our products across the global distribution network. The sales force restructuring is complete with 12 business lines and 10 regions under three senior executives.

To fund the Lankhorst acquisition and refinance existing debt, we entered into a new credit agreement, completed the sale of $82.5 million aggregate principal amount of 11.75% Senior Notes due May 15, 2017 in a private placement and retired our existing senior secured credit facilities, which included the Term Loan, Revolving Credit Agreement, CASAR Revolving Credit Agreement and Euro Facility. The credit agreement provides for a $335.0 million term loan facility (“Term Loan due 2017”) and a $145.0 million revolving loan facility (“Revolving Loan Facility”). This financing transaction improved our liquidity position and extended our maturity profile. We believe the acquisition of Lankhorst will enhance our cash flow with the synergistic opportunities, relative low overhead and ability to expand margins that will permit us to improve our debt to equity ratio.

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Results Overview

Thee Lankhorst acquisition grew our net sales $46.1 million in sales; however, our core business slowed in the third quarter. We maintained flat performance or experienced a slight decline of net sales in most all products. Fluctuations of foreign currency rates continued to negatively impact our net sales and operating income this quarter. Our reported sales decreased $8.6 million and $20.2 million for the three-month and nine-month periods ended September 30, 2012, respectively, due to fluctuations of the euro, Mexican peso and Polish złoty against the U.S. dollar.

The table below depicts actual net sales and pro forma net sales for the three and nine months ended September 30, 2012 compared to the same periods in 2011:

	Three months ended September 30,				Nine months ended September 30,
	2012		2011		2012		2011
	(in thousands)
Net sales as reported	$	200,786	$	163,786	$	532,407	$	447,939
Lankhorst pre-acquisition net sales	7,638		54,999		146,744		176,387
Drumet pre-acquisition net sales	—		4,946		—		64,956
Pro forma net sales	$	208,424	$	223,731	$	679,151	$	689,282

The table below depicts Adjusted EBITDA and Acquisition Adjusted EBITDA for the three and nine months ended September 30, 2012 compared to the same periods in 2011. For the definitions of Adjusted EBITDA and Acquisition Adjusted EBITDA, see the section titled “Non-GAAP Financial Measures”. Foreign currency rate fluctuations negatively impacted Adjusted EBITDA $1.8 million for the quarter and $4.7 million for the nine months ended September 30, 2012.

	Three months ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
	(in thousands)
Adjusted EBITDA	$	31,613		$	31,043		$	94,172		$	90,051
Lankhorst pre-acquisition EBITDA	906			4,306			16,894			18,271
Drumet pre-acquisition EBITDA	—			75			—			6,388
Acquisition Adjusted EBITDA	$	32,519		$	35,424		$	111,066		$	114,710
Net loss as reported	$	(6,308	)	$	(20,868	)	$	(10,222	)	$	(27,779	)

Consolidated Results of Operations

This section focuses on significant items that impacted our operating results during the three and nine months ended September 30, 2012. Most notably, our acquisitions of Lankhorst on July 12, 2012 and Drumet on July 18, 2011, affect the comparability of period-over-period results. Also, our revenues and certain expenses are affected by fluctuations in the value of the U.S. dollar against the value of the euro, Mexican peso and Polish złoty. The results of operations for any quarter or partial fiscal year are not necessarily indicative of the results to be expected for other periods or the full fiscal year.

29

Three months ended September 30, 2012 compared to three months ended September 30, 2011

The following table presents selected consolidated financial data for the third quarters of 2012 and 2011:

	Three months ended September 30,						Change
	2012			2011			Dollars			Percent
	(dollars in thousands)
Net sales	$	200,786		$	163,786		$	37,000		23	%
Gross profit	37,881			39,526			(1,645		)	(4	)%
Other operating expenses	(33,689		)	(24,480		)	(9,209		)	38	%
Other expense, net	(8,134		)	(37,855		)	29,721			(79	)%
Income tax benefit (expense)	(2,366		)	1,941			(4,307		)	NM
Net loss	$	(6,308	)	$	(20,868	)	$	14,560		NM
Gross profit as % of net sales	19		%	24		%
Other operating expenses as % of net sales	17		%	15		%

NM = Not Meaningful

Net sales

Our consolidated net sales increased $37.0 million, or 23%, during the three months ended September 30, 2012 as compared to the same period in 2011 primarily due to acquisition activity. Lankhorst, acquired on July 12, 2012, generated $46.1 million of net sales between July 12, 2012 and September 30, 2012.

Our net sales decreased approximately $8.6 million for the three months ended September 30, 2012 due to changes in foreign currency exchange rate fluctuations. The dollar strengthened in relation to the euro, Mexican peso and Polish złoty during the third quarter of 2012 compared to the third quarter of 2011.

Net sales of all key products declined, except for specialty wire and fabricated products, which increased $1.4 million and $1.2 million, respectively, over the same period in 2011. The increase in specialty wire sales is primarily due to including a full period of Drumet wire sales compared to only 75-days in the same period of 2011. Specialty wire sales represented 18% of our total consolidated net sales for the three months ended September 30, 2012 compared to 23% for the same period in 2011. Wire rope sales decreased $0.7 million for the quarter ended September 30, 2012 primarily due to reduced sales in the crane and general purpose end markets within Europe. Wire rope sales represented 45% of our total consolidated net sales for the three months ended September 30, 2012 compared to 57% for the same period in 2011. The acquisition of Lankhorst has resulted in less than half of our business representing steel wire rope. EMC sales into the oil and gas end market declined $1.6 million compared to the three months ended September 30, 2011. The worldwide active rig count and the price of crude oil decreased 5% from September 2011 to September 2012. Sales of our synthetic rope products declined $0.8 million over prior year. Synthetic rope sales represented 18% of our total consolidated net sales for the three months ended September 30, 2012 compared to 5% for the same period in 2011 as a result of the Lankhorst acquisition.

Gross profit

Gross profit decreased $1.6 million and gross profit as a percentage of sales (“gross margin”) decreased to 19% in the third quarter of 2012 from 24% for the same period in 2011. Lankhorst's gross profit was negatively impacted due to the recognition of $6.8 million of higher cost of sales due to the inventory step-up related to purchase accounting. In accordance with U.S. GAAP, certain inventory is recorded at fair value on the date of acquisition and the difference between fair value and cost is recorded to Cost of Sales as the inventory is sold. In accordance with U.S. GAAP, certain inventory is recorded at fair value on the date of acquisition and the difference between fair value and cost is recorded to Cost of Sales as the inventory is sold. The impact of the inventory adjustment resulted in a decrease of our gross margin of 3%. The decrease in gross margin is also driven by lower sales of our higher margin ropes in the crane and oilfield markets and lower EMC sales. In addition, Lankhorst's sales, which comprised 23% of our total sales for the quarter, have had historically lower margins than our synthetic rope products. We expect synergies from combining our synthetics business with Lankhorst will improve these margins. The decrease in gross margin was partially offset by the lower cost of internally sourced materials produced at Drumet for our European manufacturing facilities.

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The price of steel rod, our primary raw material used to produce wire and wire rope, decreased slightly in the third quarter compared to the same period in 2011 due to the weak economy in Europe and slower growth in China, the largest consumer of steel rod in the world. The cost of other raw material components such as dyneema, polyethylene and polypropylene, used to produce our synthetic rope products, remained flat. We monitor the cost of our raw materials and pass along price increases and decreases to our customers accordingly.

Other operating expenses

	Three months ended September 30,						Change
	2012			2011			Dollars			Percent
	(dollars in thousands)
Selling expenses	$	(9,168	)	$	(6,753	)	$	(2,415	)	36	%
Administrative expenses	(20,416		)	(14,384		)	(6,032		)	42	%
Amortization expense	(4,105		)	(3,343		)	(762		)	23	%
Other operating expenses	$	(33,689	)	$	(24,480	)	$	(9,209	)	38	%

Other operating expenses increased $9.2 million, or 38%, for the three months ended September 30, 2012 compared to the same period of 2011. Overall, total other operating expenses increased as a percentage of net sales from 15% for the three months ended September 30, 2011 to 17% for the three months ended September 30, 2012.

Selling expenses increased $2.4 million, or 36%, over the same period in 2011. The acquisition of Lankhorst accounted for $2.8 million of the increase. Foreign currency exchange rate fluctuations offset this increase by $0.3 million.

Administrative expenses increased $6.0 million, or 42%, over the same period in 2011 primarily due to acquisition activity. Of this change, $5.8 million relates to Lankhorst administrative expenses since the acquisition date. Additionally, acquisition costs incurred in the third quarter of 2012 were $3.5 million higher than acquisition costs incurred in the third quarter of 2011 primarily due to increased complexity and size of the Lankhorst acquisition compared to the Drumet acquisition. Our share-based compensation expense decreased $0.7 million as a result of 2007 stock option awards fully vesting in 2011. Incentive compensation earned was $1.3 million lower in the third quarter of 2012 compared to the third quarter of 2011 as most of our compensation programs are based on quarterly profitability compared to budget. Administrative expenses decreased $0.3 million for the three months ended September 30, 2012 due to foreign currency exchange rate fluctuations.

Other expense, net

Other expense decreased by $29.7 million, or 79%, for the three months ended September 30, 2012, compared to the same period in 2011. Significant components of this change were as follows:

	Three months ended September 30,						Change
	2012			2011			Dollars			Percent
	(dollars in thousands)
Interest expense, net	$	(19,248	)	$	(13,961	)	$	(5,287	)	38	%
Equity in loss of non-consolidated affiliates, net	(370		)	(9,711		)	9,341			(96	)%
Foreign currency exchange gains (losses), net	13,969			(13,547		)	27,516			203	%
Loss on extinguishment of debt	(2,358		)	—			(2,358		)	100	%
Other expense, net	(127		)	(636		)	509			(80	)%
Total other expense, net	$	(8,134	)	$	(37,855	)	$	29,721		(79	)%

• Interest expense increased $5.3 million for the three months ended September 30, 2012 primarily due to additional debt outstanding at higher interest rates. On July 12, 2012, the Company issued $82.5 million of 11.75% Senior Notes resulting in approximately $2.2 million of increased interest expense. Also on July 12, 2012, the Company retired the Term Loan due 2014 with a portion of the proceeds from a new credit agreement, which provides for a $335.0 million Term Loan due 2017, resulting in $3.3 million of net additional interest expense.

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• The loss on investments in non-consolidated affiliates decreased $9.3 million for the three months ended September 30, 2012 compared to the same period in 2011. We discontinued applying the equity method on our investment in the China joint venture during the first quarter of 2012 because our investment was valued at $0 at December 31, 2011. Pursuant to U.S. GAAP, we will not resume applying the equity method until the China JV subsequently reports sufficient net income to cover the net losses not recognized during the period the equity method is suspended. In the third quarter of 2012, the Company recorded $0.4 million of losses related to advances, against which we fully reserved. This loss was partially offset by less than $0.1 million of income on three other non-consolidated affiliates acquired with the purchase of Lankhorst. In the third quarter of 2011, the Company recorded its 65% share of the China JV's losses and recorded an impairment charge of $4.8 million on our related advances due to continued losses and reduced liquidity.

• For the three months ended September 30, 2012, foreign currency exchange gains were $14.0 million compared to foreign currency exchange losses of $13.5 million for the same period in 2011. At September 30, 2012 and 2011, we had intercompany loans that required remeasurement in the aggregate amounts of $523.4 million and $173.5 million, respectively. The revaluation of $247.0 million of new intercompany loans denominated in U.S. dollars at WireCo Dutch Acquisition B.V., which holds the Lankhorst subsidiaries, contributed to $14.8 million of the gains recorded in the third quarter of 2012. The U.S. dollar to euro exchange rate on the acquisition date of July 12, 2012 was $1.00 to €0.8212 compared to $1.00 to €0.7734 at September 30, 2012. The revaluation of other intercompany loans denominated in U.S. dollars for subsidiaries whose functional currency is the euro resulted in $3.5 million of the gains recognized during the current quarter. The U.S. dollar to euro exchange rate at June 30, 2012 was $1.00 to €0.7943 compared to $1.00 to €0.7734 at September 30, 2012. The revaluation of U.S. dollar denominated intercompany loans for our Polish subsidiaries resulted in $3.1 million of the gains recognized during the third quarter of 2012. The U.S. dollar to Polish złoty exchange rate at June 30, 2012 was $1.00 to zł.3.3346 compared to $1.00 to zł.3.1739 at September 30, 2012. With the sale of our Mexican subsidiaries to a foreign affiliate as discussed in Note 12—"Income Taxes", $95.1 million of new intercompany loans denominated in U.S. dollars were issued to the affiliated acquisition company whose functional currency is the Mexican peso. The U.S. dollar to the Mexican peso exchange rate on the legal entity restructuring date of September 7, 2012 was $1.00 to $13.0483 compared to $1.00 to $12.8521 at September 30, 2012 contributing to a foreign currency exchange gain of $1.4 million. The current year foreign currency exchange gains were offset by a $8.8 million foreign currency exchange loss related to the settlement of two foreign currency forward contracts on July 12, 2012 associated with the purchase and refinancing transactions and the associated reversal on the mark-to-market value recorded during the second quarter of 2012. The net foreign currency exchange loss recognized on the revaluation of intercompany loans in 2011 was due to the depreciation of the euro and the Polish złoty against the U.S. dollar during the third quarter of 2011. The respective exchange rates at June 30, 2011 was $1.00 to €0.6919 and $1.00 to zł.2.7521 compared to $1.00 to €0.7406 and $1.00 to zł.3.1259 at September 30, 2011.

• Loss on extinguishment of debt increased by $2.4 million for the three months ended September 30, 2012 compared to the same period in 2011. In July 2012, we wrote-off $2.4 million of unamortized debt issuance costs associated with the retirement of the senior secured credit facilities.

Income taxes

The Company recorded an income tax expense of $2.4 million compared to an income tax benefit of $1.9 million for the three months ended September 30, 2012 and 2011, respectively. The effective tax rate was (60.0)% and 8.5% for the three months ended September 30, 2012 and 2011, respectively. Included in the $2.4 million of tax expense is $2.8 million of benefit relating to the first and second quarter. This relates to a change in valuation allowance that was impacted by a position taken on the 2011 Company's tax return that resulted in an increased interest expense deduction. Due to the acquisition of Lankhorst and debt refinancing transactions in July 2012, management reviewed its legal structure and decided to sell the U.S. entity's investment in the stock of the Mexican subsidiaries to a foreign affiliate. The sale was completed on September 7, 2012 and a deferred charge of $0.7 million was recorded for the difference between the deferred tax liability and the tax effect of the tax gain. The valuation allowance provided against the U.S. deferred tax benefits was reduced by $4.8 million as a discrete item in the quarter. Projected losses in the U.S. tax jurisdiction resulted in an offsetting increase to the valuation allowance of less than $0.1 million for the three months ended September 30, 2012. Unrecognized tax benefits recognized in the current quarter increased $1.2 million for the three months ended September 30, 2012.

32

Nine months ended September 30, 2012 compared to nine months ended September 30, 2011

The following table presents selected consolidated financial data for the first nine months of 2012 and 2011:

	Nine months ended September 30,						Change
	2012			2011			Dollars			Percent
	(dollars in thousands)
Net sales	$	532,407		$	447,939		$	84,468		19	%
Gross profit	117,989			114,818			3,171			3	%
Other operating expenses	(82,978		)	(73,825		)	(9,153		)	12	%
Other expense, net	(34,248		)	(64,532		)	30,284			(47	)%
Income tax expense	(10,985		)	(4,240		)	(6,745		)	NM
Net loss	$	(10,222	)	$	(27,779	)	$	17,557		NM
Gross profit as % of net sales	22		%	26		%
Other operating expenses as % of net sales	16		%	16		%

NM = Not Meaningful

Net sales

Our net sales increased $84.5 million, or 19%, during the nine months ended September 30, 2012 as compared to the same period in 2011. Of the increase, $46.1 million was attributable to our acquisition of Lankhorst on July 12, 2012 and $40.8 million was attributable to Drumet sales from January 1, 2012 through July 17, 2012.

Our net sales decreased approximately $20.2 million for the nine months ended September 30, 2012 due to changes in foreign currency exchange rate fluctuations. The dollar strengthened in relation to the euro, Mexican peso and Polish złoty during the first nine months of 2012 compared to the first nine months of 2011.

Excluding acquisition activity and foreign currency fluctuations, our wire rope sales increased $8.4 million, or 3%. Net sales of wire rope into the oil and gas end market contributed $4.4 million of the increase in net sales for the nine months ended September 30, 2012. Although worldwide rig counts as of September 2012 decreased 5% from September 2011, the average rig count for 2012 is higher than 2011. Net sales of wire rope into the mining end market contributed $4.3 million of the increase in net sales for the nine months ended September 30, 2012 as a result of U.S. surface mining activity and general mining activity in emerging markets. Additionally, our sales into the general purpose and fishing end markets have increased $2.7 million and $2.5 million, respectively. These increases were offset by a decline of $6.3 million in the crane end market for the first nine months of 2012 when compared to the first nine months of 2011 primarily due to the construction slowdown and the weak European economy. Wire rope sales represented 52% of our total consolidated net sales for the nine months ended September 30, 2012 compared to 60% for the same period in 2011.

Excluding acquisition activity and foreign currency fluctuations, specialty wire sales for the nine months ended September 30, 2012 increased $6.4 million over the same period in 2011. This increase in specialty wire sales was largely due to increasing market share and demand for infrastructure projects in Mexico. Specialty wire sales represented 21% of our total consolidated net sales for the nine months ended September 30, 2012 compared to 20% for the same period in 2011.

Excluding acquisition activity and foreign currency fluctuations, our fabricated product sales increased $2.6 million, or 9%, over the same period in 2011. EMC sales into the oil and gas end market contributed $2.2 million of the increase in net sales for the nine months ended September 30, 2012 due to increased exploration activity year over year. Sales of our synthetic rope products declined $1.2 million over the same period in 2011. Synthetic rope sales represented 10% of our total consolidated net sales for the nine months ended September 30, 2012 compared to 6% for the same period in 2011. With the acquisition of Lankhorst, we expect our sales of synthetic rope products as a percentage of total sales will increase and accordingly further impact the wire rope and specialty wire percentages discussed above.

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Gross profit

Gross profit increased $3.2 million, but gross margin decreased to 22% in the first nine months of 2012 from 26% for the same period in 2011. Lankhorst's gross profit was negatively impacted due to the recognition of $6.8 million of higher cost of sales due to the inventory step-up related to purchase accounting. In accordance with U.S. GAAP, certain inventory is recorded at fair value on the date of acquisition and the difference between fair value and cost is recorded to Cost of Sales as the inventory is sold. The impact of the inventory adjustment resulted in a decrease of our gross margin of 1%. The decrease in gross margin is also driven by product mix. Our Polish subsidiary has a higher percentage of wire and general purpose rope sales. Production of wire and general purpose wire rope is less complex and therefore has lower margins than our value-added products, such as specialty wire rope, synthetic rope and EMC. Prior to the acquisition of Drumet, wire sales and general purpose rope represented 18% and 12%, respectively, of our total consolidated net sales compared to 21% and 15%, respectively, currently. Additionally, lower sales of our higher margin ropes in the crane market contributed to the decrease in gross margin. In addition, Lankhorst's sales, which comprise 9% of our total sales, have had historically lower margins than our synthetic rope products. We expect synergies from combining our business with Lankhorst will improve these margins. The decrease in gross margin was partially offset by the lower cost of internally sourced materials produced at Drumet for our European manufacturing facilities.

The price of steel rod, our primary raw material used to produce wire and wire rope, decreased slightly during the nine months ended September 30, 2012 compared to the same period in 2011 due to the weak economy in Europe and lower growth in China, the largest consumer of steel rod in the world. The cost of other raw material components, such as dyneema, polyethylene and polypropylene, used to produce our synthetic rope products remained flat or slightly increased. We monitor the cost of our raw materials and pass along price increases and decreases to our customers accordingly.

Other operating expenses

	Nine months ended September 30,						Change
	2012			2011			Dollars			Percent
	(dollars in thousands)
Selling expenses	$	(21,953	)	$	(19,189	)	$	(2,764	)	14	%
Administrative expenses	(50,503		)	(44,730		)	(5,773		)	13	%
Amortization expense	(10,522		)	(9,906		)	(616		)	6	%
Other operating expenses	$	(82,978	)	$	(73,825	)	$	(9,153	)	12	%

Other operating expenses increased $9.2 million, or 12%, for the nine months ended September 30, 2012 compared to the same period of 2011. Overall, total other operating expenses were 16% as a percentage of net sales for the nine months ended September 30, 2011 and September 30, 2012.

Selling expenses increased $2.8 million, or 14%, over the same period in 2011. Of the increase, $2.8 million is related to Lankhorst. Other increases in selling expenses were offset for the nine months ended September 30, 2012 due to foreign currency exchange rate fluctuations of $0.8 million.

Administrative expenses increased $5.8 million, or 13%, over the same period in 2011. Of this change, $5.8 million relates to Lankhorst administrative expenses since the acquisition date. Additional increases in administrative increases were related to recent acquisition activity and certain provisions of becoming a reporting company. Acquisition costs for the nine months ended September 30, 2012 were $4.8 million higher than acquisition costs incurred in the same period of 2011 due to increased complexity and size of the Lankhorst acquisition compared to the Oliveira and Drumet acquisitions. Oliveira was purchased on November 16, 2010, Drumet was purchased on July 18, 2011 and Lankhorst was purchased on July 12, 2012. Upon becoming a public issuer in February 2012, we are required to comply with certain provisions of the Sarbanes-Oxley Act beginning with our annual report for the year ending December 31, 2012. We incurred $1.2 million in Sarbanes-Oxley implementation fees during the nine months ended September 30, 2012. Advisory fees and bank fees were $1.0 million higher than the same period in 2011. These increases in administrative expenses were offset by lower reorganization charges, share-based compensation and incentive compensation. Reorganization charges were $2.2 million lower compared to the same period in 2011 primarily due to professional fees associated with entity restructuring, litigation and our registration statement with the SEC during 2011. Our share-based compensation expense decreased $2.1 million as a result of 2007 stock option awards fully vesting. Incentive compensation earned was $2.5 million lower in the first nine months of 2012 compared to the same period in 2011 as most of our compensation programs are based on quarterly profitability compared to budget. Administrative expenses decreased $0.9 million for the nine months ended September 30, 2012 due to foreign currency exchange rate fluctuations.

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Other expense, net

Other expense decreased $30.3 million for the nine months ended September 30, 2012, compared to the same period in 2011. Significant components of this change were as follows:

	Nine months ended September 30,						Change
	2012			2011			Dollars			Percent
	(dollars in thousands)
Interest expense, net	$	(44,246	)	$	(36,349	)	$	(7,897	)	22	%
Equity in loss of non-consolidated affiliates, net	(1,088		)	(16,519		)	15,431			(93	)%
Foreign currency exchange gains (losses), net	13,935			(5,399		)	19,334			358	%
Loss on extinguishment of debt	(2,358		)	(5,540		)	3,182			(57	)%
Other expense, net	(491		)	(725		)	234			(32	)%
Total other expense, net	$	(34,248	)	$	(64,532	)	$	30,284		(47	)%

• Interest expense increased $7.9 million for the nine months ended September 30, 2012 primarily due to additional debt outstanding. On June 10, 2011, the Company issued $150.0 million of 9.5% Senior Notes and on July 12, 2012, the Company issued $82.5 million of 11.75% Senior Notes resulting in approximately $8.5 million of increased interest expense for the nine months ended September 30, 2012 compared to the nine months ended September 30, 2011. Additionally, we incurred $1.9 million of interest expense related to borrowings under our revolving credit facilities. The amortization of debt issuance costs and the discount/premium related to the new issuances and assumed Polish debt resulted in an additional $1.3 million in interest expense for the nine months ended September 30, 2012. This increase in interest expense was partially offset by an increase in capitalized interest recorded of $2.9 million, which includes a $1.9 million entry that decreased interest expense and increased the cost of property, plant and equipment to correct the effects of previous errors resulting from the Mexican subsidiaries’ non-GAAP accounting policy. Prior to 2012, we did not capitalize interest on construction in process for property, plant and equipment at our Mexican subsidiaries. These errors were not material to the current and any previously-reported periods.

• The loss on investments in non-consolidated affiliates decreased $15.4 million for the nine months ended September 30, 2012 compared to the same period in 2011. We discontinued applying the equity method on our investment in the China JV during the first quarter of 2012 because our investment was valued at $0 at December 31, 2011. Pursuant to U.S. GAAP, we will not resume applying the equity method until the China JV subsequently reports sufficient net income to cover the net losses not recognized during the period the equity method is suspended. In 2012, the Company recorded $1.0 of losses related to advances, against which we fully reserved. This loss was partially offset by less than $0.1 million in income on three other non-consolidated affiliates acquired with the purchase of Lankhorst. In 2011, the Company recorded its ownership share of the China JV's losses and recorded an impairment charge of $4.8 million on our related advances due to continued losses and reduced liquidity.

• For the nine months ended September 30, 2012, foreign currency exchange gains were $13.9 million compared to foreign currency exchange losses of $5.4 million for the same period in 2011. At September 30, 2012 and 2011, we had intercompany loans that required remeasurement in the aggregate amounts of $523.4 million and $173.5 million, respectively. The revaluation of $247.0 million of new intercompany loans denominated in U.S. dollars at WireCo Dutch Acquisition B.V., which holds the Lankhorst subsidiaries, contributed to $14.8 million of the gains recorded for the nine months ended September 30, 2012. The U.S. dollar to euro exchange rate on the acquisition date of July 12, 2012 was $1.00 to €0.8212 compared to $1.00 to €0.7734 at September 30, 2012. With the sale of our Mexican subsidiaries to a foreign affiliate as discussed in Note 12—"Income Taxes", $95.1 million of new intercompany loans denominated in U.S. dollars were issued to the affiliated acquisition company whose functional currency is the Mexican peso. The U.S. dollar to the Mexican peso exchange rate on the legal entity restructuring date of September 7, 2012 was $1.00 to $13.0483 compared to $1.00 to $12.8521 at September 30, 2012 contributing to a foreign currency exchange gain of $1.4 million. The revaluation of intercompany loans denominated in U.S. dollars for subsidiaries whose functional currency is the Polish złoty resulted in $4.5 million of the gains recognized during the nine months ended September 30, 2012. The U.S. dollar to Polish złoty exchange rate at December 31, 2011 was $1.00 to zł.3.4127 compared to $1.00 to zł. 3.1739 at September 30, 2012. The revaluation of intercompany loans denominated in U.S. dollars for subsidiaries whose functional currency is the euro resulted in a minimal change as the U.S. dollar to euro exchange rate at December 31, 2011 was $1.00 to €0.7729 compared to $1.00 to €0.7734 at September 30, 2012. The current year foreign currency exchange gains were offset by a $7.3 million foreign currency

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exchange loss related to the settlement of two foreign currency forward contracts on July 12, 2012 associated with the purchase and refinancing transactions. The net foreign currency exchange loss recognized on the revaluation of intercompany loans in 2011 was primarily due to the depreciation of the Polish złoty. The foreign currency exchange rate on the acquisition date of July 18, 2011 was $1.00 to zł.2.8374 compared to $1.00 to zł.3.2474 at September 30, 2011.

• Loss on extinguishment of debt decreased by $3.2 million for the nine months ended September 30, 2012 compared to the same period in 2011. In June 2011, we wrote-off $4.2 million of unamortized debt issuance costs associated with the pro rata portion of the Term Loan due 2014 that was prepaid and incurred $1.3 million in non-capitalized third-party fees to modify certain agreements in order to issue the additional 9.5% Senior Notes. In July 2012, we wrote-off $2.4 million of unamortized debt issuance costs in conjunction with the refinancing of the senior secured credit facilities.

Income taxes

For the nine months ended September 30, 2012, the Company incurred income tax expense of $11.0 million compared to $4.2 million for the nine months ended September 30, 2011. Due to the acquisition of Lankhorst and debt refinancing transactions in July 2012, management reviewed its legal structure and decided to sell the U.S. entity's investment in the stock of the Mexican subsidiaries to a foreign affiliate. The sale impacted the effective tax rate and changed our assertion that the U.S. investment in our Mexican subsidiaries would be permanent in duration and resulted in $9.3 million of tax expense in the second quarter. The tax expense and the related deferred tax liability reflected the tax effect of the difference between the book and tax basis of the investment. The sale was completed on September 7, 2012 and a deferred charge of $0.7 million was recorded for the difference between the deferred tax liability and the tax effect of the tax gain. The valuation allowance provided against the U.S. deferred tax benefits was reduced by $9.5 million as a discrete item in the quarter. The effective tax rate was 1,439.7% and (18.0)% for the nine months ended September 30, 2012 and 2011, respectively. The remaining increase in the effective tax rate after these discrete items is primarily due in part to reduced income in higher tax jurisdictions. Unrecognized tax benefits increased $1.9 million for the nine months ended September 30, 2012.

Non-GAAP Financial Measures

We define Adjusted EBITDA as net income (loss) plus, without duplication: interest expense, income tax expense (benefit), depreciation and amortization, as further adjusted by (i) all fees and costs incurred in connection with any merger, consolidation, acquisition or offering of debt or equity securities, (ii) realized and unrealized gains (losses) resulting from foreign currency transactions, (iii) payments of advisory fees pursuant to the Management Fee Letter with Paine & Partners, LLC (“Paine & Partners”), (iv) all amounts deducted in arriving at net income (loss) in respect of severance packages payable in connection with the termination of any officer, director or employee, (v) business optimization expenses and other reorganization or restructuring charges, reserves or expenses (which, for the avoidance of doubt, will include, without limitation, the effect of inventory optimization programs, plant closures, facility consolidations, retention, systems establishment costs (including costs of instituting systems and controls to comply with the Sarbanes-Oxley Act of 2002), contract termination costs, future lease commitments and excess pension charges), (vi) other expenses, such as share-based compensation expense and income or loss on our investments in joint ventures and (vii) non-cash items increasing such consolidated net income, other than the accrual of revenue in the ordinary course of business. We define Acquisition Adjusted EBITDA as Adjusted EBITDA plus pre-acquisition EBITDA of the acquired companies.

We have disclosed Adjusted EBITDA and Acquisition Adjusted EBITDA, non-GAAP performance and liquidity measures, as a means to enhance communications with security holders. Management uses Adjusted EBITDA as a measure for internal evaluation of performance and incentive plan purposes. Acquisition Adjusted EBITDA is used to compare our financial measure to those of our peers and for debt covenant calculations. The 9.5% and 11.75% Senior Notes include a covenant that requires the Company to maintain a senior secured debt to Acquisition Adjusted EBITDA ratio that does not exceed 2.75 to 1.0 measured at the end of each quarter using the preceding four quarters consolidated Acquisition Adjusted EBITDA.

Adjusted EBITDA and Acquisition Adjusted EBITDA differ from net income (loss) and cash flows from operating activities, the most comparable GAAP financial measures, in that they exclude and add back certain items. These items are excluded or included by management to better evaluate normalized operational earnings and to evaluate liquidity using the ratio of Acquisition Adjusted EBITDA to total debt. As a result, Adjusted EBITDA and Acquisition Adjusted EBITDA may not reflect important aspects of the results of our operations and cash flows. Our presentation and calculation of Adjusted EBITDA and Acquisition Adjusted EBITDA may not be comparable to that of other companies. The concepts of Adjusted EBITDA and Acquisition Adjusted EBITDA have important limitations as analytical tools and should not be considered in isolation or as a

36

substitute for analysis of our results as reported under GAAP. For example, Adjusted EBITDA and Acquisition Adjusted EBITDA exclude certain tax payments that may represent a reduction in cash available to us; do not reflect any cash requirements for the assets being depreciated and amortized that may have to be replaced in the future; do not reflect capital cash expenditures, future requirements for capital expenditures or contractual commitments; do not reflect changes in, or cash requirements for, our working capital needs; and do not reflect the significant interest expense, or the cash requirements necessary to service interest or principal payments, on our indebtedness.

The following is a reconciliation of net loss to Adjusted EBITDA and Acquisition Adjusted EBITDA:

	Three months ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
	(dollars in thousands)
Net loss	$	(6,308	)	$	(20,868	)	$	(10,222	)	$	(27,779	)
Plus:
Interest expense, net	19,248			13,961			44,246			36,349
Income tax expense (benefit)	2,366			(1,941		)	10,985			4,240
Depreciation and amortization	12,879			10,401			32,480			29,736
Equity in loss of non-consolidated affiliates, net	370			9,711			1,088			16,519
Foreign currency exchange losses (gains), net	(13,969		)	13,547			(13,935		)	5,399
Share-based compensation	269			973			806			2,876
Other expense, net	127			636			491			725
Loss on extinguishment of debt	2,358			—			2,358			5,540
Acquisition costs	4,533			1,016			10,667			5,837
Purchase accounting (inventory step-up)	6,776			440			6,776			1,729
Bank fees	555			372			1,594			909
Advisory fees	867			772			2,548			2,236
Reorganization and restructuring charges (a)	1,292			1,708			2,672			4,851
Sarbanes-Oxley implementation (b)	237			—			1,242			—
Other adjustments	13			315			376			884
Adjusted EBITDA	$	31,613		$	31,043		$	94,172		$	90,051
Lankhorst pre-acquisition EBITDA (c)	906			4,306			16,894			18,271
Drumet pre-acquisition EBITDA (d)	—			75			—			6,388
Acquisition Adjusted EBITDA	$	32,519		$	35,424		$	111,066		$	114,710

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The following is a reconciliation of cash flows from operating activities to Adjusted EBITDA and Acquisition Adjusted EBITDA:

	Nine months ended September 30,
	2012			2011
	(dollars in thousands)
Net cash provided by operating activities	$	11,339		$	7,084
Plus: Adjustments to reconcile net loss to Adjusted EBITDA:
Interest expense, net	44,246			36,349
Income tax expense	10,985			4,240
Foreign currency exchange losses (gains), net	(13,935		)	5,399
Other expense, net	491			725
Acquisition costs	10,667			5,837
Purchase accounting (inventory step-up)	6,776			1,729
Bank fees	1,594			909
Advisory fees	2,548			2,236
Reorganization and restructuring charges (a)	2,672			4,851
Sarbanes-Oxley implementation (b)	1,242			—
Other adjustments	376			884
Less: Cash flow adjustments to net loss not included in Adjusted EBITDA
Amortization of debt issuance costs, discounts and premium	(5,537		)	(4,281		)
Other, net	1,448			(567		)
Unrealized foreign currency exchange gains (losses), net	20,723			(5,349		)
Changes in deferred income taxes	1,365			1,450
Changes in assets and liabilities	(2,828		)	28,555
Adjusted EBITDA	$	94,172		$	90,051
Lankhorst pre-acquisition EBITDA (c)	16,894			18,271
Drumet pre-acquisition EBITDA (d)	—			6,388
Acquisition Adjusted EBITDA	$	111,066		$	114,710

(a) In 2012, reorganization and restructuring charges consisted primarily of consultation fees for legal entity restructurings, professional service costs for our registration statement filing with the SEC, which was declared effective on February 7, 2012, severance packages, costs associated with transferring equipment and warehouse closures. In 2011, restructuring costs consisted primarily of legal fees and other costs associated with entity restructuring activities, consulting fees associated with our SEC registration statement filing, litigation of various claims and severance costs at our Mexican subsidiaries.

(b) Upon becoming a public issuer, we are required to comply with certain provisions of the Sarbanes-Oxley Act beginning with our annual report for the year ending December 31, 2012. We have engaged an independent accounting firm to assist us with documentation of key processes and testing of internal controls.

(c) The Lankhorst acquisition closed on July 12, 2012 and its results have been included in our consolidated statements of operations since the date of acquisition. Pro forma adjustments were included for the three months ended September 30, 2011, nine months ended September 30, 2011, the 11-day period ended July 11, 2012 and the 193-day period ended July 11, 2012 as if the acquisition had been consummated on the first day of 2011 for comparative purposes. These amounts represent the net income of Lankhorst before deductions for interest, taxes, depreciation and amortization and were converted from euros to U.S. dollars using the average exchange rates for the respective periods. Amounts for the three months ended September 30, 2011, nine months ended September 30, 2011, 11-day period ended July 11, 2012 and the 193-day period ended July 11, 2012 were converted from euros to U.S. dollars using $1.00 to €0.7079, $1.00 to €0.7110, $1.00 to €0.8051 and $1.00 to €0.7724, respectively.

(d) The Drumet acquisition closed on July 18, 2011 and its results have been included in our consolidated statements of operations for the three and nine months ended September 30, 2012. Pro forma adjustments were included for the 17-day period ended July 17, 2011 and the 198-day period ended July 17, 2011 as if the acquisition had been consummated on the first day of 2011 for comparative purposes. These amounts represent the net income of Drumet before deductions for interest, taxes, depreciation and amortization and were converted from Polish złotys to U.S. dollars using the

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average exchange rate for the respective periods. Amounts for the 17-day period ended July 17, 2011 and the 198-day period ended July 17, 2011 were converted from Polish złotys to U.S. dollars using $1.00 to zł.2.7755 and $1.00 to zł.2.8129, respectively.

Liquidity and Capital Resources

Overview

During 2012, we executed upon our strategic objective to Diversify through Strategic Acquisitions with the closing of the Lankhorst acquisition on July 12, 2012 for an aggregate transaction value of approximately $231.6 million, net of cash acquired, payable in cash of approximately $169.2 million and debt assumed of $62.4 million. On July 12, 2012, we entered into a new credit agreement that provides for a $335.0 million term loan facility (“Term Loan due 2017”) and a $145.0 million revolving loan facility (“Revolving Loan Facility” and together with the Term Loan due 2017, the “Credit Facilities”), and we also completed the sale of $82.5 million aggregate principal amount of 11.75% Senior Notes due May 15, 2017 (“11.75% Senior Notes”) in a private placement. The net proceeds from these new debt agreements were used to finance the Lankhorst acquisition, pay off assumed Lankhorst debt, retire our existing senior secured credit facilities, which included the Term Loan due 2014, Revolving Credit Agreement, CASAR Revolving Credit Agreement, pay acquisition costs and debt issuance costs and for other general corporate purposes. The debt issuance costs of $16.4 million were capitalized and are being amortized to interest expense over the term of the instruments.

This financing transaction improved our liquidity position and extended our maturity profile. We replaced the three revolvers that had a maximum borrowing capacity of $113.8 million, with one revolver that has a maximum borrowing capacity of $145.0 million to support our expanding international operations. The Revolving Loan Facility provides us greater flexibility and liquidity to support our growing global business following the acquisition of Lankhorst. The higher interest rates on the Term Loan due 2017 and Revolving Loan Facility reflect current market conditions, our credit rating and higher leverage resulting from the acquisition. The interest rate on the 11.75% Senior Notes reflects the unsecured position and illiquid nature of the notes.

The increase in our debt capitalization is necessary to support our business growth strategy in the short term. As we integrate the operations of Lankhorst with our existing operations, we intend to deleverage using cash flow from operations. Our debt capitalization ratio (total debt as a percentage of total debt plus total equity) was 88.2% and 82.2% as of September 30, 2012 and December 31, 2011, respectively. The following table sets forth our capitalization:

	September 30, 2012		December 31, 2011
	(in thousands)
Debt:
Term Loan due 2017 at face value	$	335,000	$	—
Term Loan due 2014	—		99,250
9.5% Senior Notes due 2017 at face value	425,000		425,000
11.75% Senior Notes due 2017	82,500		—
Polish Debt at face value	25,142		28,034
Other indebtedness	4,298		658
Revolving Credit Agreement	—		16,101
Euro Facility	—		28,595
Revolving Loan Facility	32,800		—
Total debt	$	904,740	$	597,638
Total stockholders’ equity	118,280		129,536
Total capitalization	$	1,023,020	$	727,174

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Total available liquidity, defined as total availability under our revolving credit facilities plus cash and cash equivalents, was$156.5 million at September 30, 2012 and $86.9 million at December 31, 2011. Components of available liquidity were as follows on the dates indicated:

	September 30, 2012		December 31, 2011
	(in thousands)
Availability under revolving credit facilities:
Revolving Loan Facility	$	112,200	$	—
Revolving Credit Agreement	—		49,481
Euro Facility	—		571
CASAR Revolving Credit Agreement	—		9,233
	$	112,200	$	59,285
Cash and cash equivalents	44,328		27,663
Total available liquidity	$	156,528	$	86,948

Our principal sources of liquidity consist of cash from operations and borrowings under our Revolving Loan Facility. Our principal uses of cash are to support operations and service our debt. Our liquidity is influenced by many factors, including the amount and timing of our cash collections from our customers, fluctuations in the cost of our raw materials and the amount we invest in acquisitions and capital expenditures. We monitor the cost of our raw materials and pass along price increases and decreases accordingly. We currently have no plans to enter into derivative agreements to mitigate raw material price changes in any of our facilities.

We reinvest the earnings of substantially all of our non-U.S. subsidiaries in those respective operations. The foreign operating subsidiaries use cash generated from earnings to fund working capital, invest in capital expenditures and service interest and principal payments on intercompany debt. Our outstanding debt is issued by the U.S. operating subsidiary and there are intercompany loans within the corporate legal structure that are paid with earnings from the operating subsidiaries in foreign jurisdictions to provide liquidity in the U.S. for interest and principal payments on our outstanding debt. Of the consolidated cash and cash equivalents balance of $44.3 million at September 30, 2012, cash and cash equivalents held in foreign countries were $43.5 million, of which $41.5 million was held in the subsidiaries’ local currency. The cash balances in currencies other than the U.S. dollar are primarily in the euro, the Mexican peso and the Polish złoty, all of which can be readily converted to U.S. dollars.

Based on current expectations, management believes that existing cash balances, operating cash flows and the new Credit Facilities will be sufficient to fund anticipated operating, capital and debt service requirements and other commitments in the foreseeable future. However, there can be no assurance of the cost or availability of future borrowings, if any, under our credit facilities or in the debt markets.

Long-term Debt and Credit Facility Activity

New Credit Agreement – On July 12, 2012, the Company entered into a credit agreement (“Credit Agreement”) with Goldman Sachs Bank USA and Deutsche Bank Securities Inc., as joint lead arrangers, and Fifth Third Bank, as the administrative and collateral agent, that provides for a $335.0 million senior secured term loan and a $145.0 million senior secured revolving credit facility, with sub-limits for letters of credit and swingline loans. The Term Loan due 2017 was issued at a discount of 1.00%. The Credit Facilities mature on February 15, 2017.

Borrowings under the Credit Facilities incur interest at a variable rate based upon the nature of the loan under the facility. Loans are designated as either (i) Alternate Base Rate (“ABR”) or (ii) Eurodollar loans. A Eurodollar loan is distinguished from an ABR loan in that it is loaned by banks outside the U.S. in U.S. currency. ABR loans incur interest at the higher of (x) the prime rate of Fifth Third Bank or (y) the federal funds rate plus 1/2 of 1.00% (the higher of (x) or (y) equals the “Base Rate”), plus a margin of 3.75%. Eurodollar loans incur interest at the applicable LIBOR, plus a margin of 4.75%. The Base Rate applicable to the Term Loan is subject to a 2.25% floor, and the LIBOR applicable to the Term Loan is subject to a 1.25% floor. In addition to paying interest on the outstanding principal balance under the Credit Agreement, the Company must pay a commitment fee to the lenders under the Revolving Loan Facility for unutilized commitments at a rate ranging from approximately 0.38% to 0.50%, based on the Company’s consolidated leverage. The Company must also pay customary arrangement fees, upfront fees, administration fees and letter of credit fees. Interest on ABR loans is payable on the last business day of each March, June, September and December, and interest on Eurodollar loans is payable on the last day of the

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applicable interest period for loans of three months or less and, for loans of more than three months, at the end of each three month period starting on the first day of the applicable interest period. The interest rate on the Term Loan due 2017 and Revolving Loan Facility was 6.00% and 7.00%, respectively, as of September 30, 2012. The Term Loan due 2017 requires quarterly fixed principal payments of $837,500.

The Credit Agreement contains covenants that restrict the ability of the Company and guarantors to take certain actions, including, among other things and subject to certain significant exceptions: incurring indebtedness, incurring liens, paying dividends and making other distributions, limiting capital expenditures, engaging in mergers and acquisitions, selling property, engaging in transactions with affiliates or amending organizational documents. The Credit Agreement requires the Company to comply with certain financial ratio maintenance covenants, including a maximum consolidated net leverage ratio and a minimum consolidated interest coverage ratio. The Credit Agreement also contains customary affirmative covenants and events of default.

Issuance of 11.75% Senior Notes – Also on July 12, 2012, the Company completed the sale of $82.5 million aggregate principal amount of 11.75% Senior Notes due May 15, 2017 in a private placement pursuant to a Note Purchase Agreement (the “Note Purchase Agreement”). The terms applicable to the 11.75% Senior Notes, including covenants and events of default, are substantially the same as those applicable to the Company’s existing 9.5% Senior Notes, except that the 11.75% Senior Notes do not include registration rights. Interest on the 11.75% Senior Notes is payable semiannually in arrears on May 15 and November 15 of each year. The 11.75% Senior Notes are guaranteed, jointly and severally, on a senior unsecured basis by the same guarantors that guarantee the Company’s existing 9.5% Senior Notes. The Company may redeem the 11.75% Senior Notes, in whole or in part, at any time prior to May 15, 2013 at a price equal to 100% of the principal amount plus accrued and unpaid interest and a customary make-whole premium. The Company may redeem the 11.75% Senior Notes, in whole or in part, at any time on or after May 15, 2013 at a redemption price equal to 100% of the principal amount, plus accrued and unpaid interest to the redemption date, plus a premium declining over time to zero as set forth in the Note Purchase Agreement. If, prior to May 15, 2014, a change of control of the Company occurs, the Company may repurchase the 11.75% Senior Notes at a price equal to 101% of the principal amount, plus accrued and unpaid interest.

Retirement of Term Loan due 2014 and Termination of Commitments Under Existing Revolving Credit Facilities – The Company used a portion of the proceeds from the issuance of the Term Loan due 2017 and 11.75% Senior Notes to retire the Term Loan due 2014 and repay indebtedness outstanding under the Revolving Credit Agreement, CASAR Revolving Credit Agreement and Euro Facility. Upon the retirement of the existing Term Loan due 2014 and termination of all commitments under the existing revolving credit facilities, the Company wrote-off $2.4 million of unamortized debt issuance costs, which are classified in Loss on extinguishment of debt in the consolidated statements of operations for the three and nine months ended September 30, 2012.

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Following the July 2012 refinancing activity discussed above, below is an updated security table for our borrowings.

Security for Borrowings

	Respective borrowings secured by(1):
	United States /Canada /Cayman Islands / Mexico /Germany /Luxembourg		Poland
Borrowings:	A/R and Inventory	All Other Assets	A/R and Inventory	All Other Assets
Credit Facilities	first-priority lien	first-priority lien	first-priority lien	first-priority lien (except second- priority lien on certain PP&E)
Polish Debt				first-priority lien on certain PP&E(2)

⁽¹⁾  Assets at our Portuguese and Dutch subsidiaries are not secured under any of our borrowings.

⁽²⁾  The collateral is being released gradually with the payment of each installment, first personal property and then real estate.

For a detailed discussion of our borrowings that existed at December 31, 2011, see Note 8—“Borrowings” to our audited consolidated financial statements in Item 8, Financial Statements and Supplementary Data, of our annual report on Form 10-K for the year ended December 31, 2011.

Revolving Loan Facility Activity

Of the $145.0 million of borrowing capacity, we had borrowed $32.8 million as of September 30, 2012, leaving $112.2 million of availability. Our Revolving Loan Facility activity from July 12, 2012 through September 30, 2012 was as follows:

	Amount		Weighted-average interest rate
	(dollars in thousands)
Amount outstanding at September 30, 2012	$	32,800	7.00	%
Average amount outstanding from July 12, 2012 through September 30, 2012	34,361		7.00	%
Maximum amount outstanding from July 12, 2012 through September 30, 2012	83,700		7.00	%

The maximum amount outstanding included a $40.2 million temporary draw needed for intercompany transactions.

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Cash Flow Information

The following table summarizes our cash flows from operating, investing and financing activities for the nine months ended September 30, 2012 and 2011.

	Nine months ended September 30,
	2012			2011
	(dollars in thousands)
Cash flows provided by (used in)
Operating activities	$	11,339		$	7,084
Investing activities	(196,979		)	(82,892		)
Financing activities	199,447			44,717
Effect of exchange rates on cash and cash equivalents	2,858			(882		)
Net increase (decrease) in cash and cash equivalents	$	16,665		$	(31,973	)
Cash and cash equivalents, beginning of period	27,663			53,880
Cash and cash equivalents, end of period	$	44,328		$	21,907

Operating Activities

Cash flow from operating activities increased in the first nine months of 2012 as compared to the same period in 2011 primarily due to changes in working capital.

Investing Activities

Investing cash outflows increased $114.1 million primarily due to the purchase of Lankhorst on July 12, 2012. The cash purchase price for Lankhorst was $169.2 million versus $51.8 million for Drumet in July 2011, using exchange rates at each respective closing. Capital expenditures totaled approximately $26.7 million and $14.2 million for the nine months ended September 30, 2012 and 2011, respectively. In the first nine months of 2011, we made a $15.0 million investment in the China JV pursuant to the Capital Increase Agreement, which provided for a capital contribution in exchange for an increase in the Company’s ownership interest in the China JV from 51% to 65%.

Financing Activities

Cash flows provided by financing activities increased $154.4 million for the nine months ended September 30, 2012 compared to the same period in 2011. In July 2012, the Company received $194.6 million in proceeds from the Term Loan due 2017 and 11.75% Senior Notes issuances, net of the retirement of senior secured credit facilities, Lankhorst's assumed debt and debt issuance costs. Proceeds received from the $150.0 million debt offering in June 2011, net of prepayment of a portion of the Term Loan and fees related to the issuance and amendments to other credit agreements, were $14.3 million. The net cash inflow for the nine months ended September 2012, was offset by a cash outflow of $14.1 million related to the repurchase of Company stock, two installment payments totaling $9.4 million related to the July 18, 2011 acquisition of Drumet and principal payments of $5.1 million, which included a $4.5 million payment on debt acquired with the purchase of Drumet.

Off-Balance Sheet Arrangements

Our liquidity is not dependent on the use of off-balance sheet financing arrangements other than in connection with our operating leases.

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Contractual Obligations and Commitments

The following table provides information regarding our contractual obligations and commitments as of September 30, 2012. Amounts payable in a currency other than the U.S. dollar have been translated using the foreign currency exchange rate in effect as of September 30, 2012.

We believe we will be able to fund these obligations through cash generated from our operations, available credit facilities, refinancing or changes to our capital structure. Our contractual obligations will have an impact on our future liquidity.

	Payments due by period
	Total		Remainder of 2012		2013		2014		2015		2016		Thereafter
	(dollars in thousands)
Long-term debt (1)	$	904,740	$	9,255	$	12,643	$	11,843	$	3,444	$	3,444	$	864,111
Interest on long-term debt (2)	340,878		29,159		72,339		72,138		71,937		71,736		23,569
Capital lease obligations	6,591		636		2,313		1,056		1,806		258		522
Operating lease obligations	26,086		1,838		7,834		5,285		4,514		3,078		3,537
Pension & postemployment benefits	4,278		97		376		409		406		432		2,558
Total contractual obligations	$	1,282,573	$	40,985	$	95,505	$	90,731	$	82,107	$	78,948	$	894,297

⁽¹⁾  The Revolving Loan Facility is classified as long-term and amounts drawn are denoted as due based on the contractual maturity date.

⁽²⁾  Amounts include contractual interest payments using the interest rates as of September 30, 2012 applicable to our variable interest debt instruments and stated fixed rates for all other debt instruments.

Income Taxes - Due to the uncertainty with respect to the timing of cash payments, the table above excludes unrecognized tax benefits. At September 30, 2012, unrecognized tax benefits of $19.8 million were classified on our consolidated balance sheet in Other noncurrent accrued liabilities and Noncurrent deferred income tax liabilities. We do not expect to make significant payments on these liabilities within the next year. For further information, see Note 12—“Income Taxes” to the unaudited interim consolidated financial statements contained in this quarterly report.

Critical Accounting Policies

A discussion of our critical accounting policies can be found in Part II, Item 7, Management’s Discussion and Analysis of Financial Condition and Results of Operations of our annual report on Form 10-K for the year ended December 31, 2011. There have been no significant changes in our critical accounting policies since year-end.

Recently Adopted Accounting Standards

Note 1—“Interim Financial Statement Presentation” to the unaudited interim consolidated financial statements contained in this quarterly report includes a description of the recently enacted Jumpstart Our Business Startups Act of 2012 (“JOBS Act”), and adopted accounting standards. In addition to delaying compliance with new or revised accounting standards, the Company is in the process of evaluating the benefits of relying on other exemptions and specified scaled disclosure requirements provided by the JOBS Act to emerging growth companies, such as reduced executive compensation arrangements.

44

ITEM 3. Quantitative and Qualitative Disclosures About Market Risk

Other than as discussed below, there was no material change during the nine months ended September 30, 2012 from the information included in Part II, Item 7A, Quantitative and Qualitative Disclosures about Market Risk, in the annual report on Form 10-K for the year ended December 31, 2011.

Foreign Currency Exchange Rate Risk. The consolidated financial statements are prepared in U.S. dollars. The assets and liabilities of certain of our foreign subsidiaries are denominated in foreign currencies, which create exposure to changes in foreign currency exchange rates. The activity in the Foreign currency exchange gains (losses), net line item included in our consolidated statements of operations, primarily results from foreign currency exchange rate fluctuations related to intercompany loans denominated in U.S. dollars with subsidiaries whose functional currency is the euro, Polish złoty or Mexican peso. At September 30, 2012, we had intercompany loans that required remeasurement in the aggregate amounts of $523.4 million. For the three months ended September 30, 2012, we recognized unrealized foreign currency exchange gains of$22.8 million on these intercompany loans. A hypothetical 10% change in the U.S. dollar to the euro exchange rate would result in an increase or decrease in the foreign currency exchange gain of approximately $37.2 million. A hypothetical 10% change in the U.S. dollar to the Polish złoty exchange rate would result in an increase or decrease in the foreign currency exchange gain of approximately $6.5 million. A hypothetical 10% change in the U.S. dollar to the Mexican peso exchange rate would result in an increase or decrease in the foreign currency exchange gain of approximately $9.5 million. The foreign currency exchange gains and losses recognized as a result of the remeasurement are unrealized until such time that the loans are paid. We manage this risk by monitoring our foreign currency denominated cash inflows and outflows.

ITEM 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

The Company's management, under the supervision and with the participation of its Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d - 15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of September 30, 2012. Based on this assessment, the Company's Chief Executive Officer and Chief Financial Officer have concluded that the Company's disclosure controls and procedures were not effective as of September 30, 2012 because of a material weakness in the operating effectiveness of our internal control over financial reporting as defined in SEC Regulation S-X. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis. Specifically, we did not have sufficient review and control with respect to the complete and accurate recording of our income tax provision related to the evaluation of certain non-routine transactions and their impact on the valuation allowance provided for certain deferred income taxes. Senior management is in the process of developing a remediation plan with the oversight of the audit committee.

Notwithstanding the identified material weakness, management, including our Chief Executive Officer and Chief Financial Officer, believes the consolidated financial statements included in this quarterly report on Form 10-Q fairly represent in all material respects our financial condition, results of operations and cash flows at and for the periods presented in accordance with U.S. GAAP.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting (as defined by Rules 13a-15(f) and 15d-15(f) under the Exchange Act), other than the material weakness discussed above, during the third quarter of 2012 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

45

PART II – OTHER INFORMATION

ITEM 1. Legal Proceedings

For information related to the Company’s legal proceedings, refer to Note 14—"Contingencies" under Part I, Item 1 of this quarterly report.

ITEM 1.A Risk Factors

There were no material changes during 2012 to the Risk Factors disclosed in Item 1A, Risk Factors, in our annual report on Form 10-K for the year ended December 31, 2011, except for the risk factors described below.

We are an emerging growth company and our election to delay compliance with new or revised accounting standards applicable to reporting companies may result in our financial statements not being comparable to those of other reporting companies, and we also are entitled to utilize other scaled disclosure and governance requirements applicable to emerging growth companies.

We are an emerging growth company as defined in the JOBS Act, and we intend to utilize certain exemptions from various reporting requirements that are applicable to other reporting companies that are not emerging growth companies. An emerging growth company may take advantage of some or all of the scaled disclosure provisions that are applicable to emerging growth companies, such as delayed compliance with new or revised accounting pronouncements applicable to reporting companies until such pronouncements are made applicable to private companies and reduced disclosure about executive compensation arrangements. The Company is electing to take advantage of the extended transition period for complying with new or revised accounting standards until the Company (i) no longer qualifies as an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition period provided by the JOBS Act. As a result of this election, the Company’s financial statements may not be comparable to the financial statements of other reporting companies. The Company is in the process of evaluating the benefits of relying on other exemptions and scaled disclosure provisions provided by the JOBS Act to emerging growth companies. We cannot predict if investors will find our debt securities less attractive because we will rely on these exemptions. If some investors find our securities less attractive as a result, there may be a less active trading market for our securities and our trading price may be more volatile. We may utilize these reporting exemptions until we are no longer an emerging growth company. The Company will continue to be an emerging growth company until the earliest of: (i) the last day of the fiscal year during which it had total annual gross revenues of $1 billion or more or (ii) the date on which the Company has issued more than $1 billion in non-convertible debt securities during the previous three-year period.

Our reported financial condition and results of operations are subject to exchange rate fluctuations, which will make it more difficult to predict our financial results.

Our reported financial condition and results of operations are reported in multiple currencies, which currently include the euro, the Mexican peso and the Polish złoty, and are then translated into U.S. dollars at the applicable exchange rate for inclusion in our consolidated financial statements. Appreciation of the U.S. dollar against the euro, the Mexican peso and the Polish złoty will have a negative impact on our reported net sales and operating income while depreciation of the U.S. dollar against such currencies will have a positive effect on reported net sales and operating income. Additionally, foreign currency exchange rate fluctuations related to intercompany loans denominated in U.S. dollars with subsidiaries whose functional currency is the euro, the Mexico peso or the Polish złoty impact the Foreign currency exchange gains (losses), net line item included in our consolidated statements of operations. As a result of the Lankhorst acquisition, the exposure to fluctuations in the euro will be greater. We do not expect to use derivative financial instruments to mitigate this translation effect.

46

ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds

The following table provides the information with respect to purchases made by the Company of shares of its common stock, par value $0.01 per share, during the three-month period ended September 30, 2012.

Period	Total Number of Shares Purchased		Average Price Paid per Share		Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs	Maximum Number of Shares that May Yet Be Purchased Under the Plans or Programs
July 1, 2012 to July 31, 2012	—		—		—	—
Aug. 1, 2012 to Aug. 31, 2012	48,023	(1)	$	294.18	—	—
Sept. 1, 2012 to Sept. 30, 2012	—		—		—	—
Total	48,023		$	294.18	—	—

⁽¹⁾ This repurchase was pursuant to board of director approval in order to incentivise and retain the management team as contemplated in the Stockholders' Agreement dated as of February 8, 2007.

ITEM 3. Defaults Upon Senior Securities

None.

ITEM 4. Mine Safety Disclosures

Not applicable.

ITEM 5. Other Information

None.

47

ITEM 6. Exhibits

Exhibit No.	Description of Exhibits Incorporated by Reference
2.1	Agreement For The Sale and Purchase of All The Issued Shares in Koninklijke Lankhorst-Euronete Group B.V. dated June 12, 2012, filed as Exhibit 2.1 to the Company’s current report on Form 8-K, filed on July 16, 2012 (File No. 333-174896), is incorporated herein by reference as Exhibit 2.1.
10.1	Credit Agreement dated July 12, 2012, filed as Exhibit 10.1 to the Company’s current report on Form 8-K, filed on July 16, 2012 (File No. 333-174896), is incorporated herein by reference as Exhibit 10.1.
10.2	Note Purchase Agreement dated July 12, 2012, related to the issuance of 11.75% Senior Notes due May 15, 2017, filed as Exhibit 10.2 to the Company’s current report on Form 8-K, filed on July 16, 2012 (File No. 333-174896), is incorporated herein by reference as Exhibit 10.2.
10.3(a)	Employment Term Sheet, dated as of September 28, 2012, between WireCo WorldGroup Inc. and Ira Glazer, filed as Exhibit 10.1(a) to the Company's current report on Form 8-K, filed on October 2, 2012 (File No. 333-174896), is incorporated herein by reference as Exhibit 10.3(a).
10.3(b)	Amendment to the Employment Term Sheet, dated as of September 28, 2012, between WireCo WorldGroup Inc. and Ira Glazer, including CEO Bonus Plan for Fiscal Year 2012 and Beyond, filed as Exhibit 10.1(b) to the Company's current report on Form 8-K, filed on October 2, 2012 (File No. 333-174896), is incorporated herein by reference as Exhibit 10.3(b).
10.4	Employment Term Sheet, dated as of September 28, 2012, between WireCo WorldGroup Inc. and Eric Bruder, filed as Exhibit 10.2 to the Company's current report on Form 8-K, filed on October 2, 2012 (File No. 333-174896), is incorporated herein by reference as Exhibit 10.4.
10.5	Employment Term Sheet, dated as of September 28, 2012, between WireCo WorldGroup Inc. and J. Keith McKinnish, filed as Exhibit 10.3 to the Company's current report on Form 8-K, filed on October 2, 2012 (File No. 333-174896), is incorporated herein by reference as Exhibit 10.5.
10.6	WireCo WorldGroup (Cayman) Inc. 2008 Long Term Incentive Plan as adopted on December 29, 2008 and amended on November 9, 2011, filed as Exhibit 10.4(a) to the Company's current report on Form 8-K, filed on October 2, 2012 (File No. 333-174896), is incorporated herein by reference as Exhibit 10.6.
10.7	Form of Option Award Agreement under the WireCo WorldGroup (Cayman) Inc. 2008 Long Term Incentive Plan, filed as Exhibit 10.4(b) to the Company's current report on Form 8-K, filed on October 2, 2012 (File No. 333-174896), is incorporated herein by reference as Exhibit 10.7.
Exhibit No.	Description of Exhibits Filed with this Report
10.8(a)	Supplemental Indenture dated as of July 12, 2012, between WireCo WorldGroup Inc., WireCo Dutch Acquisition B.V., the new guarantor, and U.S. Bank National Association, as trustee, amending the Indenture dated as of May 19, 2010.
10.8(b)	Supplemental Indenture dated as of September 7, 2012, between WireCo WorldGroup Inc., the Guarantors and U.S. Bank National Association, as trustee, adding the Mexican subsidiaries as guarantors to the Indenture dated May 19, 2010.
10.9	Amendment to Note Purchase Agreement dated as of September 7, 2012, between WireCoWorldGroup Inc.,the Mexican subsidiaries, as new guarantors, and the Purchasers, adding the Mexican subsidiaries as guarantors of the 11.75% Senior Notes.

48

10.10(a)	The First Amendment to Credit Agreement dated as of August 9, 2012 between WireCo WorldGroup Inc. and WRCA (Luxembourg) Holdings S.À.R.L, borrowers, and Fifth Third Bank, as administrative and collateral agent, with reference to the Credit Agreement dated July 12, 2012.
10.10(b)	Supplement No. 1 dated as of September 7, 2012 between WireCo WorldGroup Inc. and WRCA (Luxembourg) Holdings S.À.R.L, borrowers, and Fifth Third Bank, as administrative and collateral agent, adding the Mexican subsidiaries as guarantors to the Credit Agreement dated July 12, 2012.
31.1	CEO Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2	CFO Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	CEO Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2	CFO Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101	The following financial information from WireCo WorldGroup (Cayman) Inc.’s quarterly report on Form 10-Q for the quarter ended September 30, 2012, formatted in XBRL (Extensible Business Reporting Language) includes (i) Consolidated Balance Sheets as of September 30, 2012 and December 31, 2011, (ii) Consolidated Statements of Operations for the three and nine months ended September 30, 2012 and 2011, (iii) Consolidated Statements of Comprehensive Income (Loss) for the three and nine months ended September 30, 2012 and 2011, (iv) Consolidated Statements of Stockholders' Equity, (v) Consolidated Statements of Cash Flows for the nine months ended September 30, 2012 and 2011, (vi) the Notes to Consolidated Financial Statements and (vii) document and entity information.

49

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

			WireCo WorldGroup Inc.
Dated:	November 14, 2012	By:	/s/ J. Keith McKinnish
			J. Keith McKinnish
			Senior Vice President and Chief Financial Officer
			(Principal Financial Officer)
	November 14, 2012	By:	/s/ Beth Armstrong
			Beth Armstrong
			Vice President and Chief Accounting Officer
			(Principal Accounting Officer)

50

EX-10.8A

Exhibit 10.8(a)

SUPPLEMENTAL INDENTURE

This SUPPLEMENTAL INDENTURE, dated as of July 12, 2012 (this “Supplemental Indenture”), is entered into by and among WireCo WorldGroup Inc. (the “Company”), the new guarantor identified herein as a party (the “New Guarantor”), and U.S. Bank National Association, as Trustee (the “Trustee”).

W I T N E S S E T H :

WHEREAS the Company and the existing Guarantors have heretofore executed and delivered to the Trustee an Indenture, dated as of May 19, 2010 (as amended, supplemented or otherwise modified in accordance with its terms, the “Indenture”), providing for the issuance of 9.5% Senior Notes due 2017, in aggregate principal amount of $275,000,000 and the issuance on June 10, 2011 of 9.5% Senior Notes due 2017 in aggregate principal amount of $150,000,000 (collectively, the “Notes”);

WHEREAS Section 4.18 of the Indenture provides, in part, that if any Affiliate Guarantor acquires or creates a Restricted Subsidiary after the Issue Date, such Subsidiary shall become an Affiliate Guarantor;

WHEREAS Section 8.01 of the Indenture provides that without the consent of any Holder of Notes, the Company, the Guarantors and the Trustee may amend or supplement the Indenture, the Notes or the Notes Guarantees to allow any Guarantor to execute a supplemental indenture and/or Note Guarantee with respect to the Notes;

NOW THEREFORE, in consideration of the foregoing and for other good and valuable consideration, the receipt of which is hereby acknowledged, the New Guarantor, the Company and the Trustee mutually covenant and agree for the equal and ratable benefit of the Holders of the Securities as follows:

1.Defined Terms. Capitalized terms used but not defined herein shall have the meanings assigned thereto in the Indenture.

2.Agreement to Guarantee. The New Guarantor hereby agrees, jointly and severally with all existing Guarantors, to unconditionally guarantee the Company’s obligations under the Securities on the terms and subject to the conditions set forth in Article Ten of the Indenture and to be bound by all other applicable provisions of the Indenture and the Securities and to perform all of the obligations and agreements of a Guarantor under the Indenture; provided that the guarantee and indemnity obligations of any New Guarantor organized under the laws of the Netherlands under the Indenture shall be deemed not to be undertaken or incurred by such New Guarantor to the extent that the same would constitute unlawful financial assistance within the meaning of Section 2:207c of the Dutch Civil Code or would cause the principles of corporate (financial) benefit to be transgressed, and the provisions of the Indenture shall in respect of such New Guarantor be construed accordingly.

3.Notices. All notices or other communications to the New Guarantor shall be given as provided in Section 11.02 of the Indenture.

W/1968027

4.Ratification of Indenture; Supplemental Indenture Part of Indenture. Except as expressly amended hereby, the Indenture is in all respects ratified and confirmed and all the terms, conditions and provisions thereof shall remain in full force and effect. This Supplemental Indenture shall form a part of the Indenture for all purposes, and every Holder of Securities heretofore or hereafter authenticated and delivered shall be bound hereby.

5.Governing Law. THIS SUPPLEMENTAL INDENTURE SHALL BE GOVERNED BY, AND CONSTRUED IN ACCORDANCE WITH, THE LAWS OF THE STATE OF NEW YORK.

6.Trustee Makes No Representation. The Trustee makes no representation as to the validity or sufficiency of this Supplemental Indenture.

7.Counterparts. The parties may sign any number of copies of this Supplemental Indenture. Each signed copy shall be an original, but all of them together represent the same agreement.

8.Effect of Headings. The Section headings herein are for convenience only and shall not effect the construction thereof.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

2

IN WITNESS WHEREOF, the parties hereto have caused this Supplemental Indenture to be duly executed, as of the day and year first written above.

                        WIRECO WORLDGROUP INC.

By:    /s/ Ira Glazer

Name: Ira Glazer

Title: President and CEO

THE NEW GUARANTOR:

WIRECO DUTCH ACQUISITION B.V.

By: /s/ Ira Glazer

Name: Ira Glazer
Title: Attorney-in-Fact

Address: c/o WireCo WorldGroup Inc.
12200 NW Ambassador Drive

Kansas City, Missouri 64163-1244
Attention: Chief Financial Officer
Telephone: (816) 270-4905

U.S. BANK NATIONAL ASSOCIATION,

As Trustee

By:    /s/ John J. Doherty

Name: John J. Doherty

Title: Vice President

[Signature Page to Dutch Acquisition Supplemental Indenture]

EX-10.8B

EXECUTION VERSION

Exhibit 10.8(b)

SUPPLEMENTAL INDENTURE

This SUPPLEMENTAL INDENTURE, dated as of September 10, 2012 (this “Supplemental Indenture”), is entered into by and among WireCo WorldGroup Inc. (the “Company”), the guarantors identified herein as parties, and U.S. Bank National Association, as Trustee (the “Trustee”).

W I T N E S S E T H :

WHEREAS the Company and the existing Guarantors have heretofore executed and delivered to the Trustee an Indenture, dated as of May 19, 2010 (as amended, supplemented or otherwise modified in accordance with its terms, the “Indenture”), providing for the issuance on May 19, 2010 of 9.5% Senior Notes due 2017, in aggregate principal amount of $275,000,000 and the issuance on June 10, 2011 of 9.5% Senior Notes due 2017 in aggregate principal amount of $150,000,000 (collectively the “Notes”);

WHEREAS Section 4.18 of the Indenture provides, in part, that if any Subsidiary that is not a Domestic Subsidiary becomes a guarantor under Credit Facilities, such Subsidiary shall become a Guarantor;

WHEREAS Section 8.01 of the Indenture provides that without the consent of any Holder of Notes, the Company, the Guarantors and the Trustee may amend or supplement the Indenture, the Notes or the Notes Guarantees to allow any Guarantor to execute a supplemental indenture and/or Note Guarantee with respect to the Notes;

NOW THEREFORE, in consideration of the foregoing and for other good and valuable consideration, the receipt of which is hereby acknowledged, the New Guarantors, the Company and the Trustee mutually covenant and agree for the equal and ratable benefit of the Holders of the Securities as follows:

1.Defined Terms. Capitalized terms used but not defined herein shall have the meanings assigned thereto in the Indenture.

2.Agreement to Guarantee. The New Guarantors hereby agree, jointly and severally with all existing Guarantors, to unconditionally guarantee the Company’s obligations under the Securities on the terms and subject to the conditions set forth in Article Ten of the Indenture and to be bound by all other applicable provisions of the Indenture and the Securities and to perform all of the obligations and agreements of a Guarantor under the Indenture.

3.Notices. All notices or other communications to the New Guarantors shall be given as provided in Section 11.02 of the Indenture.

4.Ratification of Indenture; Supplemental Indenture Part of Indenture. Except as expressly amended hereby, the Indenture is in all respects ratified and confirmed and all the terms, conditions and provisions thereof shall remain in full force and effect. This Supplemental Indenture shall form a part of the Indenture for all purposes, and every Holder of Securities heretofore or hereafter authenticated and delivered shall be bound hereby.

W/1977792

5.Governing Law. THIS SUPPLEMENTAL INDENTURE SHALL BE GOVERNED BY, AND CONSTRUED IN ACCORDANCE WITH, THE LAWS OF THE STATE OF NEW YORK.

6.Trustee Makes No Representation. The Trustee makes no representation as to the validity or sufficiency of this Supplemental Indenture.

7.Counterparts. The parties may sign any number of copies of this Supplemental Indenture. Each signed copy shall be an original, but all of them together represent the same agreement.

8.Effect of Headings. The Section headings herein are for convenience only and shall not effect the construction thereof

9..Additional Waivers by Mexican Guarantors. In addition to the waivers and acknowledgements provided in this Supplemental Indenture, each Guarantor incorporated and organized under the laws of the United Mexican States (each, a “Mexican Guarantor”) hereby unconditionally and irrevocably waives, to the fullest extent permitted by law, to the benefits of orden, excusión, división, quita, novación, espera and modificación which may be available to it under Articles 2813, 2814, 2815, 2817, 2818, 2820, 2821, 2822, 2823, 2827, 2836, 2840, 2842, 2845, 2846, 2847, 2848, 2849 and other related articles of the Mexican Federal Civil Code in effect and the corresponding articles of the Civil Codes of all States of Mexico and the Federal District of Mexico. Each Mexican Guarantor represents that they are familiar with the contents of these articles and agree that they need not be reproduced herein. If any provision of this Supplemental Indenture shall be held to be invalid by any court of competent jurisdiction, the invalidity of such provision shall not affect any of the remaining provisions.

10.With respect to any action or proceeding arising out of or relating to this Supplemental Indenture or the Indenture involving a Mexican Guarantor, each of the parties hereto hereby expressly and irrevocably (i) submits to the jurisdiction of the Supreme Court of the State of New York sitting in New York County and of the United States District Court of the Southern District of New York, and any appellate court from any thereof; (ii) waives any other jurisdiction to which it may be entitled by reason of its present or future domicile or otherwise; and (iii) waives any objection to those courts on the ground of venue or forum non conveniens.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

2

IN WITNESS WHEREOF, the parties hereto have caused this Supplemental Indenture to be duly executed, as of the day and year first written above.

                        WIRECO WORLDGROUP INC.

By:    /s/ Ira Glazer

Name: Ira Glazer

Title: President and CEO

[Signature Page to Mexico Supplemental Indenture]

THE NEW GUARANTORS:

ACEROS CAMESA, S.A. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

INCAM S.A. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address:Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

CORCAM S.A. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

WIRE ROPE CORPORATION DE MEXICO I, S. DE R.L. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

[Signature Page to Mexico Supplemental Indenture]

WIRECO MEX, S. DE R.L. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

WIRECO MEXICO ACQUISITION, S. DE R.L. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

[Signature Page to Mexico Supplemental Indenture]

U.S. BANK NATIONAL ASSOCIATION,

As Trustee

By:    /s/ John J. Doherty

Name: John J. Doherty

Title: Vice President

[Signature Page to Mexico Supplemental Indenture]

EX-10.9

EXECUTION VERSION

Exhibit 10.9

AMENDMENT NO. 1 TO NOTE PURCHASE AGREEMENT

This AMENDMENT NO. 1, dated as of September 10, 2012 (this “Amendment”), is entered into by and among WireCo WorldGroup Inc. (the “Company”), the affiliates of the Company signatory hereto (each a “New Guarantor” and, collectively, the “New Guarantors”), and Solar Capital Ltd., BlackRock Kelso Mezzanine Partners I, LLC and KCAP Financial, Inc., as Purchasers (collectively, the “Purchasers”).

W I T N E S S E T H :

WHEREAS the Company, the existing Guarantors and the Purchasers have heretofore executed and delivered a Note Purchase Agreement, dated as of July 12, 2012 (as amended, supplemented or otherwise modified in accordance with its terms, the “Note Purchase Agreement” or “NPA”), providing for the issuance on July 12, 2012 of 11.75% Senior Notes due 2017, in an aggregate principal amount of $82,500,000 (collectively, the “Notes”);

WHEREAS Section 9.10 of the NPA provides, in part, that if any Subsidiary that is not a Domestic Subsidiary becomes a guarantor under Credit Facilities, such Subsidiary shall become a Guarantor;

WHEREAS Section 17.1 of the NPA provides that without the consent of any holder of Notes, the Company, the Guarantors and the Purchasers may amend or supplement the NPA, the Notes or the Notes Guarantees to allow a new Guarantor to become party to the NPA;

NOW THEREFORE, in consideration of the foregoing and for other good and valuable consideration, the receipt of which is hereby acknowledged, the New Guarantors, the Company and the Purchasers mutually covenant and agree for the equal and ratable benefit of the holders of the Notes as follows:

1.Defined Terms. Capitalized terms used but not defined herein shall have the meanings assigned thereto in the NPA.

2.Agreement to Guarantee. The New Guarantors hereby agree, jointly and severally with all existing Guarantors, to unconditionally guarantee the Company’s obligations under the Notes on the terms and subject to the conditions set forth in Section 19 of the NPA and to be bound by all other applicable provisions of the NPA and the Notes and to perform all of the obligations and agreements of a Guarantor under the NPA.

3.Ratification of NPA; Amendment Part of NPA. Except as expressly amended hereby, the NPA is in all respects ratified and confirmed and all the terms, conditions and provisions thereof shall remain in full force and effect. This Amendment shall form a part of the NPA for all purposes, and every holder of Notes heretofore or hereafter authenticated and delivered shall be bound hereby.

4.Governing Law. THIS AMENDMENT SHALL BE CONSTRUED AND ENFORCED IN ACCORDANCE WITH, AND THE RIGHTS OF THE PARTIES SHALL BE GOVERNED BY, THE LAW OF THE STATE OF NEW YORK.

W/1977911v7

W/1977911

LA\2865181.3

EXECUTION VERSION

Exhibit 10.9

5.Counterparts. The parties may sign any number of copies of this Amendment. Each signed copy shall be an original, but all of them together represent the same agreement.

6.Effect of Headings. The section headings herein are for convenience only and shall not affect the construction thereof.

7.Additional Waivers by Mexican Guarantors. In addition to the waivers and acknowledgements provided in this Amendment, each Guarantor incorporated and organized under the laws of the United Mexican States (each a “Mexican Guarantor”) hereby unconditionally and irrevocably waives, to the fullest extent permitted by law, to the benefits of orden, excusión, división, quita, novación, espera and modificación which may be available to it under Articles 2813, 2814, 2815, 2817, 2818, 2820, 2821, 2822, 2823, 2827, 2836, 2840, 2842, 2845, 2846, 2847, 2848, 2849 and other related articles of the Mexican Federal Civil Code in effect and the corresponding articles of the Civil Codes of all States of Mexico and the Federal District of Mexico. Each Mexican Guarantor represents that it is familiar with the contents of these articles and agrees that they need not be reproduced herein. Notwithstanding any other provisions contained in this Amendment, with respect to any action or proceeding arising out of or relating to this Amendment or the NPA involving a Mexican Guarantor, each of the parties hereto hereby expressly and irrevocably (i) submits to the jurisdiction of the United States District Court of the Southern District of New York, or, if that court does not have subject matter jurisdiction, in any state court located in the City and County of New York, and any appellate court therefrom; (ii) waives any other jurisdiction to which it may be entitled by reason of its present or future domicile or otherwise; and (iii) waives any objection to those courts on the ground of venue or forum non conveniens.

8.Severability. Any provision of this Amendment that is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition or unenforceability without invalidating the remaining provisions hereof, and any such prohibition or unenforceability in any jurisdiction shall (to the full extent permitted by law) not invalidate or render unenforceable such provision in any other jurisdiction.

9.Jurisdiction and Process; Waiver of Jury Trial. (a) Each of the Company and the New Guarantors and the Purchasers agrees that any suit or proceeding arising in respect of this Amendment will be tried exclusively in the U.S. District Court for the Southern District of New York or, if that court does not have subject matter jurisdiction, in any state court located in the City and County of New York and the Company and the New Guarantors and the Purchasers agree to submit to the jurisdiction of, and to venue in, such court.

(b) Each of the Company, the New Guarantors and the Purchasers hereby irrevocably waives, to the fullest extent permitted by applicable law, any and all right to trial by jury in any legal proceeding arising out of or relating to this Amendment.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

2

LA\2865181.3

EXECUTION VERSION

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be duly executed, as of the day and year first written above.

                        WIRECO WORLDGROUP INC.

By:    /s/ Ira Glazer

Name: Ira Glazer

Title: President and CEO

[Signature Page to Mexico NPA Amendment]

LA\2865181.3

EXECUTION VERSION

Exhibit 10.9

THE NEW GUARANTORS:

ACEROS CAMESA, S.A. DE C.V.

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz

Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

INCAM S.A. DE C.V.

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address:Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

CORCAM S.A. DE C.V.

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

WIRE ROPE CORPORATION DE MEXICO I, S. DE R.L. DE C.V.

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

[Signature Page to Mexico NPA Amendment]

LA\2865181.3

EXECUTION VERSION

Exhibit 10.9

WIRECO MEX, S. DE R.L. DE C.V.

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

WIRECO MEXICO ACQUISITION, S. DE R.L. DE C.V.

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

[Signature Page to Mexico NPA Amendment]

LA\2865181.3

EXECUTION VERSION

Exhibit 10.9

Accepted as of the date hereof:

SOLAR CAPITAL LTD.

BLACKROCK KELSO MEZZANINE PARTNERS I, LLC

KCAP FINANCIAL, INC.

SOLAR CAPITAL LTD.

By: /s/ Brian Gerson

Name: Brian Gerson

Title: Authorized Signatory

BLACKROCK KELSO MEZZANINE PARTNERS I, LLC

By: BKCA Mezzanine Advisors, LLC, its investment manager

By: /s/ Michael B. Lazar

        Name: Michael B. Lazar

        Title: Authorized Person

KCAP FINANCIAL, INC.

By: /s/ Dayl W. Pearson        
Name:    Dayl W. Pearson
Title:    Chief Executive Officer

[Signature Page to Mexico NPA Amendment]

LA\2865181.3

EX-10.10A

Exhibit 10.10(a)

PUBLISHED DEAL CUSIP# 97654QAA5

PUBLISHED REVOLVER CUSIP# 97654QAB3

PUBLISHED TERM LOAN CUSIP# 97654QAC1

FIRST AMENDMENT TO CREDIT AGREEMENT

THIS FIRST AMENDMENT TO CREDIT AGREEMENT (this “First Amendment”) is dated as of August 9, 2012 and is entered into by and among WIRECO WORLDGROUP, INC., a Delaware corporation (the “U.S. Borrower”), WRCA (LUXEMBOURG) HOLDINGS S.Á R.L., a société à responsabilité limitée incorporated under the laws of Luxembourg (the “Lux Borrower” and together with the U.S. Borrower, collectively, the “Borrowers”), WIRECO WORLDGROUP (CAYMAN) INC., an exempted company incorporated with limited liability under the laws of the Cayman Islands (the “Parent”),and FIFTH THIRD BANK, as Administrative Agent (and in such capacity, the “Administrative Agent”), acting with the consent of the Required Lenders, and is made with reference to that certain CREDIT AGREEMENT dated as of July 12, 2012 (as it may be amended, restated, supplemented or otherwise modified from time to time, the “Credit Agreement”) by and among the U.S. Borrower, the Lux Borrower, the Parent, the Lenders, the Administrative Agent, the Collateral Agent, and the agents and other parties thereto from time to time. Capitalized terms used herein without definition shall have the same meanings herein as set forth in the Credit Agreement after giving effect to this First Amendment.

RECITALS

WHEREAS, the Borrowers desire to amend the Swing Loan facility provided in the Credit Agreement to authorize the Administrative Agent to advance Swing Loans to make payments owing by them;

WHEREAS, the parties hereto desire to effect the foregoing and to make certain other changes to the Credit Agreement; and

WHEREAS, subject to certain conditions, the Required Lenders are willing to agree to such amendment relating to the Credit Agreement on the terms and conditions expressed in this First Amendment.

NOW, THEREFORE, in consideration of the premises and the agreements, provisions and covenants herein contained, the parties hereto agree as follows:

SECTION I. AMENDMENTS TO CREDIT AGREEMENT

A.    The last sentence in Section 2.06(a) of the Credit Agreement is amended and restated in its entirety as follows:

Each Swing Loan shall be in a minimum amount of $500,000 or such greater amount which is an integral multiple of $100,000; provided

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the foregoing minimum amounts shall not apply to Swing Loans made pursuant to Section 2.06(f).

B.    The first sentence in Section 2.06(d) of the Credit Agreement is amended and restated in its entirety as follows:

In its sole and absolute discretion, the Administrative Agent may at any time, including pursuant to Section 2.20 and without limiting the requirement therein for weekly settlements, on behalf of the Borrowers (and the Borrowers hereby irrevocably authorize the Administrative Agent to act on their behalf for such purpose) and with notice to the U.S. Borrower, request each Lender with a Revolving Facility Commitment to make a Revolving Facility Loan in the form of an ABR Loan in an amount equal to such Lender’s ratable share (in accordance with their Revolving Facility Commitments) of the amount of the Swing Loans outstanding on the date such notice is given.

C.    Section 2.06 of the Credit Agreement is amended by adding immediately after clause (e) thereof a new clause (f) as follows:

(f)    Sweep Arrangements. Notwithstanding the requirements set forth in Section 2.06(c), the Administrative Agent may make Swing Loans in amounts necessary to honor checks and other orders for the payment of monies made by either Borrower and presented to the Administrative Agent for payment and other Bank Product Obligations owing by either Borrower to the Administrative Agent. The Borrowers and Lenders acknowledge and agree that the making of such Swing Loans by the Administrative Agent under this Section 2.06(f) shall be subject in all respects to the provisions of this Agreement as if each such Swing Loan were made in response to a notice requesting such Swing Loan made in accordance with Section 2.06(c) hereof and shall be subject to the requirements of Section 4.04. All actions taken by the Administrative Agent pursuant to the provisions of this Section 2.06(f) shall be conclusive and binding on the Borrowers and the Lenders in the absence of manifest error. For the purpose of calculating the aggregate principal balance of Swing Loans outstanding hereunder, Swing Loans shall be deemed to be paid on the date payments or collections, as the case may be, are

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applied by the Administrative Agent to such Swing Loans. The Administrative Agent shall apply all payments and collections received by it in respect of the Swing Loans in reduction of the Swing Loans promptly after the Administrative Agent deems such sums to be collected in good funds in accordance with its then standard criteria for determining availability of funds. The Administrative Agent will give credit to the Borrowers for any such collection on the date the cash for such collection is actually received by the Administrative Agent. The Administrative Agent will make a determination after the close of business on each Business Day whether the Borrowers have funds in their designated deposit account maintained with the Administrative Agent sufficient to honor all then‑current checks and other orders for the payment of monies then outstanding. If the Borrowers have sufficient funds to cover such amounts, any excess amount in such account shall be applied on the following Business Day to make a payment on the Swing Loans up to the lesser of (i) the amount of such excess and (ii) the amount of then-outstanding Swing Loans. If the Borrowers do not have sufficient funds to cover such amounts, subject to the conditions and limitations expressed above, the Administrative Agent may make a Swing Loan on the following Business Day in such amount as is necessary to cover such amounts.

D.    Article 2 of the Credit Agreement is amended to add immediately after Section 2.19 thereof a new Section 2.20 as follows:

Section 2.20.    Settlements, Distributions and Apportionment of Payments. At least once per week (each day when a settlement pursuant to this Section 2.20 occurs, a “Settlement Date”), the Administrative Agent shall provide each Lender with a Revolving Credit Facility Commitment with a statement of the outstanding balance of the Revolving Facility Loans as of the end of the Business Day that is one Business Day immediately prior to the Settlement Date (the “Pre‑Settlement Determination Date”) and the then-current balance of the Revolving Facility Loans funded by each Lender with a Revolving Credit Facility Commitment (whether made by such Lender to a Borrower or constituting a settlement by such Lender of a previous Disproportionate Advance made by the Administrative Agent on behalf of such Lender to a Borrower), plus Swing Loans which shall be converted in connection with such

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settlement to Revolving Facility Loans hereunder pursuant to Section 2.06(d). If such statement discloses that such Lender’s current balance of such Revolving Facility Loans as of the Pre‑Settlement Determination Date exceeds such Lender’s ratable share (based on the Revolving Facility Commitments) of such Revolving Facility Loans outstanding as of the Pre‑Settlement Determination Date, then the Administrative Agent shall, on the Settlement Date, transfer, by wire transfer, the net amount due to such Lender in accordance with such Lender’s instructions, and if such statement discloses that such Lender’s current balance of such Revolving Facility Loans as of the Pre‑Settlement Determination Date is less than such Lender’s ratable share (based on the Revolving Facility Commitments) of such Revolving Facility Loans outstanding as of the Pre‑Settlement Determination Date, then such Lender shall, on the Settlement Date, transfer, by wire transfer the net amount due to the Administrative Agent in accordance with the Administrative Agent’s instructions. In addition, payments actually received by the Administrative Agent with respect to the following items shall be distributed by the Administrative Agent to Lenders as follows:

(a)    Within one Business Day of receipt thereof by the Administrative Agent, payments to be applied to interest on the Revolving Facility Loans shall be paid to each Lender in proportion to its ratable share (based on the Revolving Facility Commitments), subject to any adjustments for any Disproportionate Advances as provided in Section 2.03(d), so that the Administrative Agent shall receive interest on the Disproportionate Advances and each Lender shall only receive interest on the amount of funds actually advanced by such Lender;

(b)     Within one Business Day of receipt thereof by the Administrative Agent, payments to be applied to the commitment fee set forth in Section 2.12(b) shall be paid to each Lender with a Revolving Facility Commitment in proportion to its ratable share (based on the Revolving Facility Commitments); and

(c)    Within one Business Day of receipt thereof by the Administrative Agent, payments to be applied to the Letter of Credit fee set as provided in Section 2.12(c)(ii) shall be paid to each Lender

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with a Revolving Facility Commitment in proportion to its ratable share (based on the Revolving Facility Commitments).

This Section 2.20 shall be subject to Section 2.13(g).

SECTION II. CONDITIONS TO EFFECTIVENESS

The provisions set forth in Section I hereof shall be effective as of the date on which each of the following conditions shall have been satisfied (or waived in accordance with Section 9.02 of the Credit Agreement) (the date of satisfaction of such conditions being referred to herein as the “First Amendment Effective Date”): The Administrative Agent shall have received (i) a counterpart signature page of this First Amendment duly executed by each of the U.S. Borrower, the Lux Borrower, and the Parent, (ii) a consent and authorization from the Required Lenders (as defined in the Credit Agreement).

SECTION III. REPRESENTATIONS AND WARRANTIES

In order to induce Lenders to enter into this First Amendment and to amend the Credit Agreement in the manner provided herein, each Loan Party party hereto represents and warrants to each Lender that as of the date hereof, the following statements are true and correct in all material respects:

A.    Corporate Power and Authority. Each Loan Party party hereto has all requisite power and authority to enter into this First Amendment and to carry out the transactions contemplated by, and perform its obligations under, the Credit Agreement as amended by this First Amendment (the “Amended Agreement”) and the other Loan Documents.

B.    Authorization of Agreements. The execution and delivery of this First Amendment and the performance of the Amended Agreement and the other Loan Documents have been duly authorized by all necessary action on the part of each Loan Party party hereto.

C.    No Conflict. The execution and delivery by each Loan Party party hereto of this First Amendment and the performance by each Loan Party party hereto of the Amended Agreement and the other Loan Documents do not and will not (i) violate any law or regulation or the terms of the charter, memorandum and articles of association, by-laws or other organizational documents of the Parent, the U.S. Borrower, or the Lux Borrower, or the terms of any of the Authorizations, or any order of any Governmental Authority, (ii) violate or result in a default under any indenture, material agreement or material instrument binding upon the Parent, the U.S. Borrower, the Lux Borrower, or any Subsidiary Loan Party or any of their assets, or give rise to a right thereunder to require any payment to be made by the Parent, the U.S. Borrower, the Lux Borrower, or any Subsidiary Loan

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Party, or (iii) result in the creation or imposition of any Lien on any asset of the Parent, the U.S. Borrower, the Lux Borrower, or any Subsidiary Loan Party, except Liens created under the Loan Documents, except, in the case of clauses (i) and (ii), for such violations as would not reasonably be expected to have a Material Adverse Effect.

D.    Governmental Consents. No consent or approval of, registration or filing with or any other action by or before any Governmental Authority is or will be required in connection with the execution and delivery by each Loan Party party hereto of this First Amendment, the performance by each Loan Party party hereto of the Amended Agreement, and the performance by each Loan Party party hereto of the other Loan Documents to which it is a party, except for such actions, consents and approvals the failure to obtain or make which would not reasonably be expected to result in a Material Adverse Effect or which have been obtained and are in full force and effect.

E.    Binding Obligation. This First Amendment has been duly executed and delivered by each of the Loan Parties party hereto and each constitutes a legal, valid and binding obligation of such Loan Party to the extent a party thereto, enforceable against such Loan Party in accordance with its terms, except as enforceability may be limited by bankruptcy, insolvency, moratorium, reorganization or other similar laws affecting creditors’ rights generally and subject to general principles of equity (regardless of whether considered in a proceeding in equity or at law).

F.    Incorporation of Representations and Warranties from Credit Agreement. The representations and warranties contained in Article III of the Credit Agreement are true and correct in all material respects on and as of the date hereof, except to the extent such representations and warranties specifically relate to an earlier date, in which case they were true and correct in all material respects on and as of such earlier date.

G.    Absence of Default. No Default or Event of Default has occurred and is continuing or would result from this First Amendment.

SECTION IV. MISCELLANEOUS

A.    Reference to and Effect on the Credit Agreement and the Other Loan Documents.

(i)    On and after the First Amendment Effective Date, each reference in the Credit Agreement to “this Agreement”, “hereunder”, “hereof”, “herein” or words of like import referring to the Credit Agreement, and each reference in the other Loan Documents to the “Credit Agreement”, “thereunder”, “thereof” or words of like import referring to the Credit Agreement shall mean and be a reference to the Credit Agreement as amended by this First Amendment.

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(ii)    Except as specifically amended by this First Amendment, the Credit Agreement and the other Loan Documents shall remain in full force and effect and are hereby ratified and confirmed.

(iii)    This First Amendment shall constitute a Loan Document.

(iv)    The execution, delivery and performance of this First Amendment shall not constitute a waiver of any provision of, or operate as a waiver of any right, power or remedy of any Agent or Lender under, the Credit Agreement or any of the other Loan Documents.

B.    Headings. Section and Subsection headings in this First Amendment are included herein for convenience of reference only and shall not constitute a part of this First Amendment for any other purpose or be given any substantive effect.

C.    Applicable Law. (a) THIS FIRST AMENDMENT SHALL BE CONSTRUED IN ACCORDANCE WITH AND GOVERNED BY THE LAW OF THE STATE OF NEW YORK.

(b)    EACH PARTY HERETO HEREBY IRREVOCABLY AND UNCONDITIONALLY SUBMITS, FOR ITSELF AND ITS PROPERTY, TO THE EXCLUSIVE JURISDICTION OF THE SUPREME COURT OF THE STATE OF NEW YORK SITTING IN NEW YORK COUNTY AND OF THE UNITED STATES DISTRICT COURT OF THE SOUTHERN DISTRICT OF NEW YORK, AND ANY APPELLATE COURT FROM ANY THEREOF, IN ANY ACTIONS OR PROCEEDING ARISING OUT OF OR RELATING TO THIS FIRST AMENDMENT, OR FOR RECOGNITION OR ENFORCEMENT OF ANY JUDGMENT, AND EACH OF THE PARTIES HERETO HEREBY IRREVOCABLY AND UNCONDITIONALLY AGREES THAT ALL CLAIMS IN RESPECT OF ANY SUCH ACTION OR PROCEEDINGS MAY BE HEARD AND DETERMINED IN SUCH NEW YORK STATE, OR TO THE EXTENT PERMITTED BY LAW, FEDERAL COURT. EACH OF THE PARTIES HERETO AGREES THAT A FINAL JUDGMENT IN ANY SUCH ACTION OR PROCEEDING SHALL BE CONCLUSIVE AND MAY BE ENFORCED IN OTHER JURISDICTIONS BY SUIT ON THE JUDGMENT OR IN ANY OTHER MANNER PROVIDED BY LAW. NOTHING IN THIS FIRST AMENDMENT SHALL AFFECT ANY RIGHT THAT THE ADMINISTRATIVE AGENT OR ANY LENDER MAY OTHERWISE HAVE TO BRING ANY ACTION OR PROCEEDING RELATING TO THIS FIRST AMENDMENT AGAINST THE LOAN PARTIES OR THEIR PROPERTIES IN THE COURTS OF ANY JURISDICTION.

(c)    EACH PARTY HERETO HEREBY WAIVES, TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY

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IN ANY LEGAL PROCEEDING DIRECTLY OR INDIRECTLY ARISING OUT OF OR RELATING TO THIS FIRST AMENDMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY (WHETHER BASED ON CONTRACT, TORT OR ANY OTHER THEORY). EACH PARTY HERETO (A) CERTIFIES THAT NO REPRESENTATIVE, AGENT OR ATTORNEY OF ANY OTHER PARTY HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF LITIGATION, SEEK TO ENFORCE THE FOREGOING WAIVER AND (B) ACKNOWLEDGES THAT IT AND THE OTHER PARTIES HERETO HAVE BEEN INDUCED TO ENTER INTO THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION.

D.    Counterparts. This First Amendment may be executed in any number of counterparts and by different parties hereto in separate counterparts, each of which when so executed and delivered shall be deemed an original, but all such counterparts together shall constitute but one and the same instrument; signature pages may be detached from multiple separate counterparts and attached to a single counterpart so that all signature pages are physically attached to the same document. Delivery of an executed counterpart of this First Amendment by facsimile transmission or electronic transmission (in pdf format) will be effective as delivery of a manually executed counterpart.

[Remainder of this page intentionally left blank]

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IN WITNESS WHEREOF, the parties hereto have caused this First Amendment to be duly executed and delivered by their respective officers thereunto duly authorized as of the date first written above.

BORROWERS:

WIRECO WORLDGROUP INC.

By:    /s/ Ira Glazer

Name:    Ira Glazer

Title:    President and CEO

WRCA (LUXEMBOURG) HOLDINGS S.Á R.L.

By:    /s/ J. Keith McKinnish

Name:    J. Keith McKinnish

Title:    Class A Manager

PARENT:

WIRECO WORLDGROUP (CAYMAN) INC.

By:    /s/ Ira Glazer

Name:    Ira Glazer

Title:    Director

[Signature Page to First Amendment to Credit Agreement]

ADMINISTRATIVE AGENT: FIFTH THIRD BANK

By: /s/ Jim Esinduy

Name:    Jim Esinduy

Title:    Vice President

[Signature Page to First Amendment to Credit Agreement]

EX-10.10B

EXECUTION VERSION

Exhibit 10.10(b)

SUPPLEMENT NO. 1 dated as of September 10, 2012 (this “Supplement”), to the Guarantee Agreement (as amended, supplemented or otherwise modified from time to time, the “Guarantee Agreement”) dated as July 12, 2012, among each of the subsidiaries and parent holding companies from time to time party thereto (each such subsidiary individually, a “Guarantor” and, collectively, the “Guarantors”) of WIRECO WORLDGROUP INC., a Delaware corporation (the “U.S. Borrower”), and WRCA (LUXEMBOURG) HOLDINGS S. À R.L, a société à responsabilité limitée organized under the laws of Luxembourg (the “Lux Borrower” and together with the U.S. Borrower, the “Borrowers”), and FIFTH THIRD BANK, as administrative agent and collateral agent (in such capacity, and together with its successors and assigns, the “Agent”) for the Secured Parties (as defined in the Credit Agreement referred to below).

A.    Reference is made to the Credit Agreement dated as of July 12, 2012 (as amended, amended and restated, supplemented or otherwise modified from time to time, the “Credit Agreement”), among the Borrowers, WireCo WorldGroup (Cayman) Inc., as the Parent, the lenders from time to time party thereto (the “Lenders”), and Fifth Third Bank, as administrative agent and collateral agent. Capitalized terms used herein and not defined herein shall have the meanings assigned to such terms in the Credit Agreement.

B.    The Guarantors have entered into the Guarantee Agreement in order to induce the Lenders to make Loans and the Secured Parties to provide financial accommodations under the Secured Hedging Agreements and the Bank Product Obligation Agreements. Pursuant to Section 5.11 of the Credit Agreement, each Loan Party that was formed or acquired after the Closing Date and that was not a Loan Party on the date of the Closing Date is required to enter into the Guarantee Agreement as a Guarantor upon becoming a Loan Party. Section 21 of the Guarantee Agreement provides that additional Subsidiaries of the Parent may become Guarantors under the Guarantee Agreement by execution and delivery of an instrument in the form of this Supplement. Each undersigned Subsidiary (each a“New Guarantor”) of Parent is executing this Supplement in accordance with the requirements of the Credit Agreement to become a Guarantor under the Guarantee Agreement in order to induce the Lenders to make additional Loans and as consideration for Loans previously made and in consideration for the Secured Parties provision of financial accommodations under the Secured Hedging Agreements and the Bank Product Obligation Agreements.

Accordingly, the Agent and the New Guarantors agree as follows:

1. In accordance with Section 21 of the Guarantee Agreement, each New Guarantor by its signature below becomes a Guarantor under the Guarantee Agreement with the same force and effect as if originally named therein as a Guarantor and each New Guarantor hereby (a) agrees to all the terms and provisions of the Guarantee Agreement applicable to it as a Guarantor thereunder and (b) represents and warrants that the representations and warranties made by it as a Guarantor thereunder are true and correct on and as of the date hereof. Without limiting the foregoing, each New Guarantor hereby absolutely, unconditionally and irrevocably guarantees, jointly with the other Guarantors and severally, as a primary obligor and not merely as a surety, the due and punctual payment by the Borrowers and the other

W/1976081

Loan Parties of all Obligations when the same shall become due, whether at stated maturity, by required prepayment, declaration, acceleration, demand or otherwise (including amounts that would become due but for the operation of the automatic stay under Section 362(a) of the Bankruptcy Code, 11 U.S.C. § 362(a)). Each reference to a Guarantor in the Guarantee Agreement shall be deemed to include each New Guarantor. The Guarantee Agreement is hereby incorporated herein by reference.

2. Each New Guarantor represents and warrants to the Agent and the other Secured Parties that this Supplement has been duly authorized, executed and delivered by it and constitutes its legal, valid and binding obligation, enforceable against it in accordance with its terms except to the extent that the enforceability thereof may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or other laws affecting creditors’ rights generally and subject to general principles of equity and implied convenants of good faith and fair dealing, regardless of whether considered in a proceeding in equity or at law.

3. This Supplement may be executed in counterparts, each of which shall constitute an original, but all of which when taken together shall constitute a single contract. This Supplement shall become effective when the Agent shall have received counterparts of this Supplement that, when taken together, bear the signatures of each New Guarantor and the Agent. Delivery of an executed signature page to this Supplement by facsimile (or other electronic) transmission shall be as effective as delivery of a manually executed counterpart of this Supplement.

4. Except as expressly supplemented hereby, the Guarantee Agreement shall remain in full force and effect.

1)    THIS SUPPLEMENT SHALL BE GOVERNED BY, AND CONSTRUED IN ACCORDANCE WITH, THE LAWS OF THE STATE OF NEW YORK.

5. Any provision of this Supplement held to be invalid, illegal or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such invalidity, illegality or unenforceability without affecting the validity, legality and enforceability of the remaining provisions hereof; and the invalidity of a particular provision in a particular jurisdiction shall not invalidate such provision in any other jurisdiction.

6. All communications and notices hereunder shall be in writing and given as provided in Section 15 of the Guarantee Agreement. All communications and notices hereunder to each New Guarantor shall be given to it at the address, telecopy number or e-mail address set forth under its signature below, with a copy to the Borrower.

7. Each New Guarantor agrees to reimburse the Agent for its reasonable and documented out-of-pocket expenses in connection with this Supplement, including the reasonable and documented fees, disbursements and other charges of counsel for the Agent.

IN WITNESS WHEREOF, the New Guarantors and the Agent have duly executed this Supplement to the Guarantee Agreement as of the day and year first above written.

ACEROS CAMESA, S.A. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address:Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

INCAM S.A. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address:Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

CORCAM S.A. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address:Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

WIRE ROPE CORPORATION DE MEXICO I, S. DE R.L. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

WIRECO MEX, S. DE R.L. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

WIRECO MEXICO ACQUISITION, S. DE R.L. DE C.V.,

By: /s/ Victor Andrade Ruiz

Name: Victor Andrade Ruiz
Title: Attorney-in-fact
Address: Margarita Maza de Juarez No. 154,

Col. Nueva Industrial Vallejo,

CP 07700, México, D.F.

FIFTH THIRD BANK, as Agent

By: /s/ Jim Esinduy

Name: Jim Esinduy Title: Vice President

[Signature Page to Supplement to Guarantee Agreement]

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO 17 CFR 240.13(A)-14(A)

(SECTION 302 CERTIFICATION)

I, Ira L. Glazer, certify that:

1. I have reviewed this quarterly report on Form 10-Q of WireCo WorldGroup Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-(f) for the registrant, and have:

(a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any changes in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting.

Date: November 14, 2012	/s/ Ira L. Glazer
	Ira L. Glazer, President and Chief Executive Officer
	(Principal Executive Officer)

EX-31.2

Exhibit 31.2

CERTIFICATION PURSUANT TO 17 CFR 240.13(A)-14(A)

(SECTION 302 CERTIFICATION)

I, J. Keith McKinnish, certify that:

1. I have reviewed this quarterly report on Form 10-Q of WireCo WorldGroup Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant, as of, and for, the periods presented in this report;

4. The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-(f) for the registrant, and have:

(a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any changes in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting.

Date: November 14, 2012	/s/ J. Keith McKinnish
	J. Keith McKinnish, Chief Financial Officer
	(Principal Financial Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report on Form 10-Q of WireCo WorldGroup Inc. (the “Company”) for the period ended September 30, 2012, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Ira L. Glazer, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1 The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

2 The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 14, 2012	/s/ Ira L. Glazer
	Ira L. Glazer, President and Chief Executive Officer
	(Principal Executive Officer)

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report on Form 10-Q of WireCo WorldGroup Inc. (the “Company”) for the period ended September 30, 2012, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Ira L. Glazer, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1 The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

2 The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 14, 2012	/s/ J. Keith McKinnish
	J. Keith McKinnish, Chief Financial Officer
	(Principal Financial Officer)

XML

Acquisition (Details - Textual) (USD $) In Thousands, unless otherwise specified	3 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2012	Jul. 12, 2012
Lankhorst [Member]
Business Acquisition [Line Items]
Aggregate transaction value of acquisition			$ 231,585
Business Acquisition, Cost of Acquired Entity, Cash Paid			169,243
Business Acquisition, Cost of Acquired Entity, Liabilities Incurred			62,342
Business Acquisition, Purchase Price Allocation, Goodwill Amount			25,668
Business Combination, Acquisition Related Costs	4,533	10,473
Lankhorst [Member] | Lifting Products [Member]
Business Acquisition [Line Items]
Business Acquisition, Purchase Price Allocation, Goodwill Amount			8,857
Lankhorst [Member] | All Other Segments [Member]
Business Acquisition [Line Items]
Business Acquisition, Purchase Price Allocation, Goodwill Amount			16,811
Developed Technology Rights [Member] | Lankhorst [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Asset, Amount			7,162
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	12 years
Developed Technology Rights [Member] | Lankhorst [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	7 years
Developed Technology Rights [Member] | Lankhorst [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	18 years
Customer Relationships [Member] | Lankhorst [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Asset, Amount			21,308
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	9 years
Customer Relationships [Member] | Lankhorst [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	5 years
Customer Relationships [Member] | Lankhorst [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years
IPRD [Member] | Lankhorst [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Asset, Amount			330
Trade Names [Member] | Lankhorst [Member]
Business Acquisition [Line Items]
Acquired Indefinite-lived Intangible Asset, Amount			$ 30,360
Lankhorst [Member]
Business Acquisition [Line Items]
Purchase of the outstanding shares of Koninklijke (Royal) Lankhorst-Euronete Group B.V.			100.00%

XML

Share-based Compensation (Details - Tabular) (USD $)	3 Months Ended
	Sep. 30, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Expected Volatility Rate	45.00%
Risk Free Interest Rate	0.94%
Exercise Price	$ 294.18

XML

Borrowings (Details - Textual) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended			9 Months Ended	3 Months Ended	9 Months Ended				9 Months Ended					3 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011	Sep. 30, 2012 Senior Secured Credit Facilities [Member]	Sep. 30, 2012 Senior Secured Credit Facilities [Member] Term Loan due 2017 [Member]	Sep. 30, 2012 Senior Secured Credit Facilities [Member] Term Loan due 2017 [Member]	Dec. 31, 2011 Senior Secured Credit Facilities [Member] Term Loan due 2017 [Member]	Sep. 30, 2012 Senior Secured Credit Facilities [Member] Revolving Credit Facility [Member]	Dec. 31, 2011 Senior Secured Credit Facilities [Member] Revolving Credit Facility [Member]	Sep. 30, 2012 11.75% Senior Notes due 2017 [Member]	Jul. 12, 2012 11.75% Senior Notes due 2017 [Member]	Dec. 31, 2011 11.75% Senior Notes due 2017 [Member]	Sep. 30, 2012 9.5% Senior Notes due 2017 [Member]	Dec. 31, 2011 9.5% Senior Notes due 2017 [Member]	Sep. 30, 2012 Minimum [Member] Revolving Credit Facility [Member]	Sep. 30, 2012 Maximum [Member] Revolving Credit Facility [Member]	Sep. 30, 2012 Alternate Base Rate Loan [Member] Senior Secured Credit Facilities [Member]	Sep. 30, 2012 Eurodollar Loan [Member] Senior Secured Credit Facilities [Member]
Line of Credit Facility [Line Items]
Base Rate																			.005
Debt Instrument, Face Amount	$ 904,740		$ 904,740		$ 597,638		$ 335,000	$ 335,000	$ 0			$ 82,500	$ 82,500	$ 0	$ 425,000	$ 425,000
Maximum borrowing capacity										145,000
Debt Instrument, Unamortized Discount Rate							1.00%
Debt Instrument, Unamortized Discount							3,350	3,350
Margin																			3.75%	4.75%
Base Rate Floor Percentage								2.25%
LIBOR Rate Floor Percentage								1.25%
Line of Credit Facility, Commitment Fee Percentage																	0.38%	0.50%
Line of Credit Facility, Interest Rate at Period End							6.00%	6.00%		7.00%
Debt Instrument, Periodic Payment, Principal								838
Line of Credit Facility, Amount Outstanding										32,800	44,696
Available borrowing capacity										112,200
Payments of Debt Issuance Costs			16,411	8,680		(15,264)						1,147
Debt Instrument, Interest Rate, Stated Percentage													11.75%		9.50%
Redemption Price as Percentage of Principal													100.00%
Early Redemption Price as Percentage of Principal													101.00%
Loss on extinguishment of debt	$ (2,358)	$ 0	$ (2,358)	$ (5,540)

XML

Share-based Compensation (Details - Textual) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	6 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Award Contractual Term	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	58,778
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Share-based Payment Award, Award Vesting Percentage	20.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 132.65
Share-based Compensation	$ 269	$ 973	$ 806	$ 2,876
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options	$ 10,668		$ 10,668
Share-based Compensation Arrangemen by Share-based Payment Award, Award Remaining Weighted Average Vesting Period	4 years 3 months

XML

Borrowings (Details - Tabular1) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Jul. 12, 2012	Dec. 31, 2011
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 904,740		$ 597,638
Less: Unamortized premium (discount), net	(5,100)		(3,077)
Less: Current maturities of long-term debt	(11,816)		(13,416)
Less: Borrowings under revolving credit facilities which are classified as current	0		(16,101)
Total long-term debt	887,824		565,044
Term Loan due 2014 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	0		99,250
9.5% Senior Notes due 2017 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	425,000		425,000
11.75% Senior Notes due 2017 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	82,500	82,500	0
Polish Debt due 2014 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	25,142		28,034
Other Debt Obligations [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	4,298		658
Term Loan due 2017 [Member] | Senior Secured Credit Facilities [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	335,000		0
Revolving Credit Facility [Member] | Senior Secured Credit Facilities [Member]
Debt Instrument [Line Items]
Borrowings Under Revolving Credit Facilities	$ 32,800		$ 44,696

XML

Segment Reporting (TableBlock)

9 Months Ended

Sep. 30, 2012

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

The Company evaluates segment performance primarily on operating income. Financial information for the Company's one reportable segment is presented below.

				Three months ended September 30, 2012		Nine months ended September 30, 2012
Net sales
	Lifting products			$	179,119	$	510,740
	All other			21,667		21,667
			Total net sales	$	200,786	$	532,407
Operating income
	Lifting products			$	2,633	$	33,452
	All other			1,559		1,559
		Total operating income		$	4,192	$	35,011
				September 30, 2012		December 31, 2011
Total assets
	Lifting products			$	1,175,028	$	885,703
	All other			93,622		—
		Total assets		$	1,268,650	$	885,703

XML

Restructuring (Details - Textual)	12 Months Ended
	Dec. 31, 2011 Entity
Restructuring and Related Activities [Abstract]
Number of distribution centers closed	2

XML

Acquisition Acquisition (TableBlock)

9 Months Ended

Sep. 30, 2012

Business Combinations [Abstract]

Schedule of Purchase Price Allocation [Table Text Block]

The Company has performed a preliminary assessment to determine the

Business Acquisition, Pro Forma Information [Table Text Block]

The unaudited pro forma financial information is presented for informational purposes only, and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the periods, or that may result in the future.

	Nine months ended
	September 30,
	2012			2011
Net sales	$	653,460		$	610,987
Net income (loss)	(9,704		)	(42,011		)

XML

Fair Value Measurements (Details - Tabular1) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
9.5% Senior Notes due 2017 [Member]
Carrying amounts and estimated fair values of the company's long-term debt
Debt Instrument, Carrying Amount	$ 425,823
Debt Instrument, Estimated Fair Value	452,625
11.75% Senior Notes due 2017 [Member]
Carrying amounts and estimated fair values of the company's long-term debt
Debt Instrument, Carrying Amount	82,500
Debt Instrument, Estimated Fair Value	84,150
Polish Debt due 2014 [Member]
Carrying amounts and estimated fair values of the company's long-term debt
Debt Instrument, Carrying Amount	22,387
Debt Instrument, Estimated Fair Value	20,874
Term Loan due 2017 [Member] | Senior Secured Credit Facilities [Member]
Carrying amounts and estimated fair values of the company's long-term debt
Debt Instrument, Carrying Amount	331,832
Debt Instrument, Estimated Fair Value	337,513
Revolving Credit Facility [Member] | Senior Secured Credit Facilities [Member]
Carrying amounts and estimated fair values of the company's long-term debt
Revolving Loan Facility	$ 32,800	$ 44,696

XML

Intangible Assets and Goodwill (Details - Tabular2) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2012	$ 3,536
2013	15,905
2014	10,922
2015	10,032
2016	9,810
Thereafter	32,193
Total	$ 82,398

XML

Acquisition (Details - Tabular1) (Lankhorst [Member], USD $) In Thousands, unless otherwise specified	Jul. 12, 2012
Lankhorst [Member]
Related Party Transaction [Line Items]
Working Capital, Net of Cash Acquired	$ 71,357
Property, Plant and Equipment	105,184
Investments in Non-consolidated Affiliates	2,625
Intangible Assets	59,160
Goodwill	25,668
Other Non-current Liabilities	(692)
Assumed Debt	(62,342)
Deferred Income Taxes	(29,332)
Non-controlling Interests	(2,385)
Net Assets Acquired	$ 169,243

XML

Fair Value Measurements (Details - Textual) (USD $) In Thousands, unless otherwise specified	9 Months Ended	3 Months Ended				3 Months Ended
	Sep. 30, 2012	Sep. 30, 2012 Foreign Exchange Forward [Member]	Sep. 30, 2012 Interest Rate Swap [Member]	Jul. 12, 2012 11.75% Senior Notes due 2017 [Member]	Sep. 30, 2012 9.5% Senior Notes due 2017 [Member]	Sep. 30, 2012 Polish Debt due 2014 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				11.75%	9.50%
Incremental long-term borrowing rate						10.00%
The changes in fair value of the foreign currency forward contracts	$ 1,471	$ 393	$ 79

XML

Segment Reporting (Details - Tabular) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Segment Reporting Information
Net sales	$ 200,786	$ 163,786	$ 532,407	$ 447,939
Operating income	4,192	15,046	35,011	40,993
Assets	1,268,650		1,268,650		885,703
Lifting Products [Member]
Segment Reporting Information
Net sales	179,119		510,740
Operating income	2,633		33,452
Assets	1,175,028		1,175,028
All Other Segments [Member]
Segment Reporting Information
Net sales	21,667		21,667
Operating income	1,559		1,559
Assets	$ 93,622		$ 93,622		$ 0

XML

Borrowings (Details - Tabular2) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Interest expenses
Interest on revolvers and long-term debt	$ 17,638	$ 12,311	$ 41,636	$ 32,173
Amortization of debt issuance costs	1,534	1,238	3,996	3,565
Amortization of discounts/premium	607	353	1,541	716
Capitalized Interest	(460)	(43)	(2,903)	(116)
Other	(71)	102	(24)	11
Interest expense, net	$ 19,248	$ 13,961	$ 44,246	$ 36,349

XML

Acquisition (TextBlock)

9 Months Ended

Sep. 30, 2012

Business Combinations [Abstract]

Acquisition

Acquisition

On July 12, 2012, the Company acquired 100% of the outstanding shares of Koninklijke Lankhorst-Euronete Group B.V. (“Lankhorst”). Lankhorst is a manufacturer of primarily synthetic rope and engineered products with manufacturing operations, including joint ventures, in Portugal, the Netherlands, Brazil, India and Greece. As of July12, 2012, the majority of the tangible assets of Lankhorst were located in the eurozone. The acquisition of Lankhorst significantly expands the Company's manufacturing capacity of synthetic ropes, provides technical product expertise and research and development capabilities and continues to diversify the Company’s business mix by product, geography and end market. Total consideration for this transaction was $231,585, net of cash acquired, using the exchange rate in effect on July 12, 2012. The Company paid cash of $169,243 to the seller at closing and assumed debt of $62,342.

The Company has performed a preliminary assessment to determine the estimated fair values of identified tangible and intangible assets acquired and liabilities assumed as of the acquisition date. Lankhorst is subject to legal and regulatory requirements, including but not limited to those related to environmental matters and taxation, in each of the jurisdictions in which it operates and is continuing its review of these matters during the measurement period. If new information obtained about facts and circumstances that existed at the acquisition date identifies adjustments to the amounts initially recognized, as well as any additional assets and liabilities that existed at the acquisition date, the acquisition accounting will be revised to reflect the resulting adjustments to the provisional amounts initially recognized.

The preliminary allocation of the purchase price was as follows.

Working capital, net of cash acquired	$	71,357
Property, plant and equipment	105,184
Investments in non-consolidated affiliates	2,625
Intangible assets (1)	59,160
Goodwill	25,668
Other non-current liabilities, net	(692		)
Assumed debt	(62,342		)
Deferred income taxes	(29,332		)
Non-controlling interests	(2,385		)
Net assets acquired	$	169,243

⁽¹⁾The identifiable intangible assets acquired consist of two trade names, Lankhorst and Euronete, valued at $30,360, in-process research and development of $330, customer relationships of $21,308 and developed technology of $7,162. The trade names are classified as indefinite-lived intangibles and, therefore, are not amortized. Amortization of the in-process research and development intangible will occur upon completion of the projects. The customer relationships are being amortized on a straight-line basis over the weighted-average amortization period of 9 years (estimated useful lives ranging from 5 to 20 years). The developed technology is being amortized on a straight-line basis over the weighted-average amortization period of 12 years (patent lives ranging from 7 to 18 years).

The acquisition was accounted for as a non-taxable purchase transaction and, accordingly, the identifiable intangible assets and goodwill are non-deductible for tax purposes. Goodwill arising from the acquisition is primarily attributed to anticipated synergies and other intangibles that do not qualify for separate recognition. The Company allocated $8,857 of the total goodwill balance to its lifting products segment and $16,811 to the all other category.

Operating results of Lankhorst are included in the consolidated statements of operations since the date of acquisition. The Company expensed $4,533 and $10,473 of direct acquisition costs associated with this acquisition in Administrative expenses for the three and nine months ended September 30, 2012.

The unaudited pro forma financial information in the table below summarizes the combined results of operations of the Company and Lankhorst as though Lankhorst had been acquired as of the beginning of the earliest period presented. The unaudited pro forma financial information is presented for informational purposes only, and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the periods, or that may result in the future.

	Nine months ended
	September 30,
	2012			2011
Net sales	$	653,460		$	610,987
Net income (loss)	(9,704		)	(42,011		)

The pro forma amounts above reflect adjustments, net of related income tax effects, for amortization of the inventory fair value step-up, depreciation on property, plant and equipment, amortization of intangible assets, interest on acquisition-related borrowings. Direct acquisition costs are not included in the pro forma results as they have no continuing impact on operations.

XML

Segment Reporting (Details - Textual)	9 Months Ended
	Sep. 30, 2012 Entity
Segment Reporting Information [Line Items]
Number of reportable segments	1
Pre Acquisition [Member] | WireCo WorldGroup [Member]
Segment Reporting Information [Line Items]
Number of operating segments	5
Pre Acquisition [Member] | Lankhorst [Member]
Segment Reporting Information [Line Items]
Number of operating segments	7

XML

Intangible Assets and Goodwill (Details - Tabular3) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012
Change in carrying value of goodwill
Balance as of December 31, 2011	$ 168,831
Goodwill resulting from acquisition	25,668
Foreign currency translation	2,204
Balance as of June 30, 2012	$ 196,703

XML

Borrowings (TableBlock)

9 Months Ended

Sep. 30, 2012

Debt Disclosure [Abstract]

Summary of Long- term debt

Long-term debt consists of the following as of the dates indicated:

	September 30, 2012			December 31, 2011
Term Loan due 2017	$	335,000		$	—
Term Loan due 2014	—			99,250
9.5% Senior Notes due 2017	425,000			425,000
11.75% Senior Notes due 2017	82,500			—
Polish Debt due 2014	25,142			28,034
Other indebtedness	4,298			658
Borrowings under revolving credit facilities	32,800			44,696
Total debt at face value	904,740			597,638
Less: Unamortized discount, net	(5,100		)	(3,077		)
Less: Current maturities of long-term debt	(11,816		)	(13,416		)
Less: Borrowings under revolving credit facilities which are classified as current	—			(16,101		)
Total long-term debt	$	887,824		$	565,044

Interest expense

Net interest expense consists of:

	Three months ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
Interest on revolvers and long-term debt	$	17,638		$	12,311		$	41,636		$	32,173
Amortization of debt issuance costs	1,534			1,238			3,996			3,565
Amortization of discounts and premium	607			353			1,541			716
Capitalized interest	(460		)	(43		)	(2,903		)	(116		)
Other	(71		)	102			(24		)	11
Interest expense, net	$	19,248		$	13,961		$	44,246		$	36,349

XML

Investments in Non-consolidated Affiliates (TableBlock)

9 Months Ended

Sep. 30, 2012

Equity Method Investments and Joint Ventures [Abstract]

Summary of financial information for China JV

ummarized financial information of the China JV, which was the only non-consolidated affiliate considered significant during the nine months ended September 30, 2011:

	Nine months ended September 30,
	2012			2011
Net sales	$	13,176		$	12,143
Gross profit	(4,181		)	(7,838		)
Net loss	(15,090		)	(19,343		)

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Restructuring (Details - Tabular) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012
Restructuring Reservce [Roll Forward]
Balance at December 31, 2011	$ 2,294
Restructuring Charges Incurred	0
Payments Made	(2,077)
Balance at September 30, 2012	$ 217

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Investments in Non-consolidated Affiliates (Details - Tabular) (China Joint Venture [Member], USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
China Joint Venture [Member]
Schedule of Equity Method Investments [Line Items]
Net sales	$ 13,176	$ 12,143
Gross profit	(4,181)	(7,838)
Net loss	$ (15,090)	$ (19,343)

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Fair Value Measurements (TableBlock)

9 Months Ended

Sep. 30, 2012

Fair Value Disclosures [Abstract]

Carrying amounts and estimated fair values of the Companys long-term debt

The carrying amounts and estimated fair values of the Company’s long-term debt at September 30, 2012 were as follows:

	Carrying amount		Estimated fair value
Term Loan due 2017	$	331,832	$	337,513
9.5% Senior Notes	425,823		452,625
11.75% Senior Notes	82,500		84,150
Polish Debt	22,387		20,874
Revolving Loan Facility	32,800		32,800

Schedule of financial instruments measured at estimated fair value on a recurring basis

The Company determines the fair values of its financial instruments based on the fair value hierarchy. The following table presents the Company’s financial instruments measured at estimated fair value on a recurring basis:

	September 30, 2012
	Level 1		Level 2		Level 3
Liabilities:
Foreign currency forward contracts	$	—	$	197	$	—
Interest rate swap	—		243		—

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Share-based Compensation (TableBlock)

3 Months Ended

Sep. 30, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The fair value of $132.65 per option was estimated on the date of grant using a Black-Scholes option-pricing model that uses the assumptions noted in the following table:

Expected volatility (1)	45.00		%
Risk-free interest rate (2)	0.94		%
Expected term of the option (years) (3)	6.5
Expected dividend yield	—
Exercise price	$	294.18

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Interim Financial Statement Presentation (TextBlock)

9 Months Ended

Sep. 30, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Interim Financial Statement Presentation

Interim Financial Statement Presentation

The financial information included this quarterly report on Form 10-Q are those of WireCo WorldGroup (Cayman) Inc., the indirect parent of WireCo WorldGroup Inc., its wholly-owned subsidiaries and subsidiaries in which it has a controlling interest (the “Company”), and contains certain footnote disclosures regarding the financial information of WireCo WorldGroup (Cayman) Inc. and certain of its wholly-owned subsidiaries that guarantee, subject to customary release provisions, substantially all of the outstanding indebtedness of WireCo WorldGroup Inc. The consolidated financial statements include the accounts of three entities located in the United States ("U.S."), Brazil and Australia, which are not wholly-owned, but which the Company has control. The Company reports the non-controlling interests in these consolidated subsidiaries as a component of equity separate from the Company's equity. As discussed in Note 5—"Investments in Non-consolidated Affiliates", the Company's ownership interest in certain other entities are accounted for under the equity method and are not consolidated. All intercompany transactions and balances have been eliminated in consolidation.

The accompanying unaudited interim consolidated financial statements included herein have been prepared in U.S. dollars and in accordance with U.S. generally accepted accounting principles (“GAAP”) by the Company without audit in accordance with the U.S. Securities and Exchange Commission (“SEC”) requirements for quarterly reports on Form 10-Q and, accordingly, do not include all of the annual disclosures required by U.S. GAAP. These unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes included in the Company’s annual report on Form 10-K for the year ended December 31, 2011.

In the opinion of management, the unaudited interim consolidated financial statements reflect all normal, recurring adjustments considered necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented using management’s best estimates and assumptions where appropriate. Management’s estimates and assumptions about future events affect reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. These estimates are inherently subject to judgment and actual results could differ.

On April 5, 2012, the Jumpstart Our Business Startups Act (“JOBS Act”) was signed into law. The Company qualifies as an emerging growth company as defined in the JOBS Act. An emerging growth company may take advantage of specified scaled disclosure requirements applicable to emerging growth companies, such as delayed compliance with new or revised accounting pronouncements applicable to reporting companies until such pronouncements are made applicable to private companies. The Company is electing to delay such compliance with new or revised accounting standards on a prospective basis until the Company (i) no longer qualifies as an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition period provided by the JOBS Act. As a result of this election, the Company’s financial statements may not be comparable to the financial statements of other reporting companies. The Company will continue to be an emerging growth company until the earliest of: (i) the last day of the fiscal year during which it had total annual gross revenues of $1 billion or more or (ii) the date on which the Company has issued more than $1 billion in non-convertible debt securities during the previous three-year period.

Accounting Pronouncements Adopted During 2012

In May 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) 2011-4, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs”. ASU 2011-4 was issued to provide a consistent definition of fair value and ensure that the fair value measurement and disclosure requirements are similar between U.S. GAAP and International Financial Reporting Standards (“IFRS”). ASU 2011-4 changes certain fair value measurement principles and enhances the disclosure requirements particularly for Level 3 fair value measurements. This standard is effective for interim and annual reporting periods beginning after December 15, 2011. The Company adopted this new guidance in January 2012 with no material impact to the consolidated financial statements.

In June 2011, the FASB issued ASU 2011-5, “Presentation of Comprehensive Income” to improve the comparability, consistency and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. ASU 2011-5 requires an entity to present total net income and its components, total other comprehensive income and its components and total of comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The Company adopted this new guidance in January 2012 with no material impact to the consolidated financial statements. The accompanying interim consolidated financial statements include separate Consolidated Statements of Comprehensive Income and the Company’s Condensed Consolidating Financial Statements set forth in Note 16—“Condensed Consolidating Financial Statements” present net income and comprehensive income in a single continuous statement.

In July 2012, the FASB issued ASU 2012-2, “Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment” to reduce the cost and complexity of testing indefinite-lived intangible assets other than goodwill for impairment and to improve consistency in impairment testing among long-lived asset categories. ASU 2012-2 permits companies to perform a qualitative assessment to determine whether further impairment testing of indefinite-lived intangible assets is necessary, a similar approach to the goodwill impairment test. A company electing to perform a qualitative assessment is no longer required to calculate the fair value of an indefinite-lived intangible asset unless the organization determines, based on qualitative assessment, that it is “more likely than not” that the asset is impaired. This standard is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company adopted this new guidance in September 2012 with no material impact to the consolidated financial statements.

Immaterial Corrections of Errors

Prior to 2012, the Company had not capitalized interest on construction in process for property, plant and equipment at the Company’s Mexican subsidiaries. In the first quarter of 2012, the Company recorded an entry that decreased interest expense and increased the cost of property, plant and equipment by $1,870 to correct the effects of previous errors resulting from the Mexican subsidiaries’ non-GAAP accounting policy. These errors were not material to the current and any previously reported periods. The adjustment is reflected in Other, net as a non-cash reconciling item in the consolidated statement of cash flows.

During the three months ended September 30, 2012, the Company recorded an entry to correct an error in the recognition of deferred tax benefits. The correction was due to a change in position taken on the Company's 2011 tax return, which resulted in an additional interest expense deduction. The impact of this change was a decrease in tax expense and an increase in deferred tax assets of $2,800, of which $2,304 related to the three months ended June 30, 2012, and $496 related to the three months ended March 31, 2012. Management does not believe that the effects of the error on the current and previously reported interim results are material.

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Restructuring (TableBlock)

9 Months Ended

Sep. 30, 2012

Restructuring and Related Activities [Abstract]

Schedule of the restructuring activities

A rollforward of the restructuring activities is set forth below:

Balance at December 31, 2011	$	2,294
Restructuring charges incurred in 2012	—
Payments made in 2012	(2,077		)
Balance at September 30, 2012	$	217

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Inventories (Details - Tabular) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Inventory Disclosure [Abstract]
Raw materials	$ 89,360	$ 77,033
Work in process	37,005	14,287
Finished goods, net	141,145	96,224
Inventories, net	$ 267,510	$ 187,544

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Equity (Details - Textual) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended	9 Months Ended		3 Months Ended
	Sep. 30, 2012	Sep. 30, 2012	Dec. 31, 2011	Sep. 30, 2012 Common Stock [Member]	Jun. 30, 2012 Pre-exchange of stock from US Holdings to Company [Member]	Sep. 30, 2012 Post-exchange of stock from US Holdings to Company [Member] [Member]
Conversion of Stock [Line Items]
Conversion of Stock, Shares Issued				36,817
Noncontrolling Interest, Ownership Percentage by Parent					95.20%	97.60%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					4.80%	2.40%
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Treasury Stock, Shares, Acquired				48,023
Treasury Stock Acquired, Average Cost Per Share	$ 294.18
Treasury Stock, Value, Acquired, Cost Method		$ 14,127

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Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 44,328	$ 27,663
Accounts receivable, less allowance for doubtful accounts of $2,928 and $2,294, respectively	160,108	108,607
Other receivables	5,762	3,499
Inventories, net	267,510	187,544
Prepaid expenses	11,849	6,919
Current deferred income tax assets	3,933	3,422
Total current assets	493,490	337,654
Property, plant and equipment, less accumulated depreciation of $108,571 and $85,004, respectively	362,527	236,146
Intangible assets, net	163,812	109,773
Goodwill	196,703	168,831
Investment in non-consolidated affiliates	2,836	0
Deferred financing fees, net	29,209	19,192
Noncurrent deferred income tax assets	7,493	3,437
Other noncurrent assets	12,580	10,670
Total assets	1,268,650	885,703
Current liabilities:
Borrowings under revolving credit agreement	0	16,101
Current maturities of long-term debt	11,816	13,416
Interest payable	17,552	6,481
Accounts payable	90,870	59,741
Accrued compensation and benefits	12,074	14,765
Acquisition installment payments	0	9,802
Other current accrued liabilities	39,867	14,641
Total current liabilities	172,179	134,947
Long-term debt, excluding current maturities	887,824	565,044
Noncurrent deferred income tax liabilities	62,334	28,963
Other noncurrent accrued liabilities	28,033	27,213
Total liabilities	1,150,370	756,167
Commitments and contingencies
Stockholders' equity:
Common shares, $0.01 par value. Authorized 3,000,000 shares; 2,050,028 shares issued at September 30, 2012 and December 31, 2011	21	20
Additional paid-in capital	218,163	216,924
Accumulated other comprehensive loss	(25,652)	(34,392)
Accumulated deficit	(61,091)	(52,886)
Treasury stock, at cost 48,023 shares at September 30, 2012	(14,127)	0
Total stockholders' equity attributable to WireCo WorldGroup (Cayman) Inc.	117,314	129,666
Non-controlling interests	966	(130)
Total stockholders' equity	118,280	129,536
Total liabilities and stockholders' equity	$ 1,268,650	$ 885,703

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Investments in Non-consolidated Affiliates (Details Textual) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Schedule of Equity Method Investments [Line Items]
Investment in China Joint Venture	$ 2,836,000	$ 0
Greece Joint Venture [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
India Joint Venture [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
Spain Joint Venture [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
China Joint Venture [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	65.00%
Investment in China Joint Venture		0
China Joint Venture Prepaid inventory Limitation	$ 1,721,000

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Consolidated Statement of Stockoholders' Equity (USD $) In Thousands, unless otherwise specified		Total	Par value [Member]	Additional paid-in capital [Member]	Accumulated other comprehensive loss [Member]	Accumulated deficit [Member]	Treasury stock [Member]	WireCo WorldGroup (Cayman) Inc. stockholders' equity [Member]	Non-controlling interest [Member]
Balance at Dec. 31, 2011		$ 129,536	$ 20	$ 216,924	$ (34,392)	$ (52,886)	$ 0	$ 129,666	$ (130)
Increase (Decrease) in Stockholders' Equity
Non-controlling interests acquired		2,385							2,385
Common stock issued related to exchange rights	[1]		1	47	(546)			(498)	498
Treasury stock purchased		(14,127)					(14,127)	(14,127)
Stock option exercise		386		386				386
Amortization of share-based compensation		806		806				806
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent					9,286			9,286
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest									230
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax		9,516
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest		(2,017)							(2,017)
Net Income (Loss) Attributable to Parent		(8,205)				(8,205)
Net loss		(10,222)						(8,205)
Balance at Sep. 30, 2012		$ 118,280	$ 21	$ 218,163	$ (25,652)	$ (61,091)	$ (14,127)	$ 117,314	$ 966

[1] For additional details on this transaction, refer to Note 9—“Equity”

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Related Party Transactions (Details - Textual) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Management Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	$ 693	$ 575	$ 2,107	$ 1,725
Drumet [Member] | Acquisition Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		1,000
Lankhorst [Member] | Acquisition Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	$ 2,200

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Interim Financial Statement Presentation (Details - Textual) (Mexican Subsidiaries [Member], USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012
Mexican Subsidiaries [Member]
Quantifying Prior Year Misstatements Corrected in Current Year Financial Statements [Abstract]
Increase in the cost of property, plant and equipment	$ 1,870

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Condensed Consolidating Financial Statements (Details - TabularCF) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Condensed Consolidating Statements of Cash Flows [Abstract]
Net cash provided by operating activities	$ 11,339	$ 7,084
Cash flows from investing activities:
Capital expenditures	(26,688)	(14,243)
Acquisition installment payment	(169,243)	(51,813)
Investment in non-consolidated affilites	(1,048)	(16,836)
Net cash used in investing activities	(196,979)	(82,892)
Cash flows from financing activities:
Principal payments on long-term debt	(5,087)	(1,231)
Proceeds from issuance of long-term debt, including premium and discount	414,150	157,125
Debt Issuance Costs	(16,411)	(8,680)
Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities	(158,150)	(132,814)
Amendment fees paid to third-parties	0	(1,381)
Increases (decreases) in intercompany notes	0	0
Net borrowings (repayments) under revolving credit agreements	(44,696)	31,698
Proceeds from Lines of Credit	83,700	0
Repayments under Revolving Loan Facility	(50,900)	0
Other Payments to Acquire Businesses	9,418
Repurchase of common stock	(14,127)	0
Proceeds from Stock Options Exercised	386	0
Net cash provided by financing activities	199,447	44,717
Effect of exchange rates on cash and cash equivalents	2,858	(882)
Increase (decrease) in cash and cash equivalents	16,665	(31,973)
Cash and cash equivalents, beginning of period	27,663	53,880
Cash and cash equivalents, end of period	44,328	21,907
WireCo WorldGroup (Cayman)Inc. (Parent) [Member]
Condensed Consolidating Statements of Cash Flows [Abstract]
Net cash provided by operating activities	(360)	0
Cash flows from investing activities:
Capital expenditures		0
Investment in non-consolidated affilites		0
Investments in and Advances to Affiliates, Dividends or Interest	40,000
Investment in subsidiaries	31,721
Net cash used in investing activities	8,279	0
Cash flows from financing activities:
Principal payments on long-term debt	0	0
Proceeds from issuance of long-term debt, including premium and discount		0
Debt Issuance Costs		0
Amendment fees paid to third-parties		0
Increases (decreases) in intercompany notes	(6,700)	0
Net borrowings (repayments) under revolving credit agreements	0	0
Repurchase of common stock	(14,127)
Proceeds from Stock Options Exercised	386
Net cash provided by financing activities	(7,041)	0
Effect of exchange rates on cash and cash equivalents		0
Increase (decrease) in cash and cash equivalents	878	0
Cash and cash equivalents, beginning of period	3	0
Cash and cash equivalents, end of period	881	0
WireCo WorldGroup Inc. (Issuer) [Member]
Condensed Consolidating Statements of Cash Flows [Abstract]
Net cash provided by operating activities	(46,589)	(14,009)
Cash flows from investing activities:
Capital expenditures	6,999	(5,986)
Investment in non-consolidated affilites	1,048	(1,836)
Investment in subsidiaries	(126,926)
Net cash used in investing activities	118,879	(7,822)
Cash flows from financing activities:
Principal payments on long-term debt	612	(1,107)
Proceeds from issuance of long-term debt, including premium and discount	414,150	157,125
Debt Issuance Costs	(16,411)	(8,680)
Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities	(98,750)	132,814
Amendment fees paid to third-parties		(1,381)
Increases (decreases) in intercompany notes	358,120	(56,088)
Net borrowings (repayments) under revolving credit agreements	(44,696)	31,698
Proceeds from Lines of Credit	83,700
Repayments under Revolving Loan Facility	(50,900)
Net cash provided by financing activities	(71,639)	(11,247)
Increase (decrease) in cash and cash equivalents	651	(33,078)
Cash and cash equivalents, beginning of period	2,265	35,481
Cash and cash equivalents, end of period	2,916	2,403
Guarantor Subsidiaries [Member]
Condensed Consolidating Statements of Cash Flows [Abstract]
Net cash provided by operating activities	56,354	21,093
Cash flows from investing activities:
Capital expenditures	15,488	8,257
Acquisition installment payment		(51,813)
Investments in and Advances to Affiliates, Dividends or Interest	(40,000)
Investment in subsidiaries	95,026
Net cash used in investing activities	(150,514)	(60,070)
Cash flows from financing activities:
Principal payments on long-term debt	(4,475)	124
Increases (decreases) in intercompany notes	104,461
Net borrowings (repayments) under revolving credit agreements	0
Net cash provided by financing activities	90,568	40,964
Effect of exchange rates on cash and cash equivalents	963	(882)
Increase (decrease) in cash and cash equivalents	(2,629)	1,105
Cash and cash equivalents, beginning of period	25,385	18,328
Cash and cash equivalents, end of period	22,756	19,433
Non-Guarantor Subsidiaries [Member]
Condensed Consolidating Statements of Cash Flows [Abstract]
Net cash provided by operating activities	1,934	0
Cash flows from investing activities:
Capital expenditures	4,201	0
Acquisition installment payment	169,243
Investment in non-consolidated affilites		15,000
Investment in subsidiaries	179
Net cash used in investing activities	(173,623)	(15,000)
Cash flows from financing activities:
Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities	(59,400)
Increases (decreases) in intercompany notes	246,959	(15,000)
Net cash provided by financing activities	187,559	15,000
Effect of exchange rates on cash and cash equivalents	1,895	0
Increase (decrease) in cash and cash equivalents	17,765	0
Cash and cash equivalents, beginning of period	10	71
Cash and cash equivalents, end of period	17,775	71
Elimination Adjustments [Member]
Condensed Consolidating Statements of Cash Flows [Abstract]
Net cash provided by operating activities	0	0
Cash flows from investing activities:
Capital expenditures		0
Investment in non-consolidated affilites		0
Net cash used in investing activities		0
Cash flows from financing activities:
Principal payments on long-term debt		0
Proceeds from issuance of long-term debt, including premium and discount		0
Debt Issuance Costs		0
Amendment fees paid to third-parties		0
Increases (decreases) in intercompany notes		0
Net borrowings (repayments) under revolving credit agreements		0
Net cash provided by financing activities		0
Effect of exchange rates on cash and cash equivalents		0
Increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents, beginning of period		0
Cash and cash equivalents, end of period		$ 0

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Segment Reporting (TextBlock)

9 Months Ended

Sep. 30, 2012

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

Segment Reporting

Prior to the acquisition of Lankhorst in July 2012, the Company aggregated its five operating segments that reflected geographic regions into one reportable segment as they have similar economic and other characteristics, such as production and distribution processes, product offerings and customers. Lankhorst had seven operating segments organized around products and end markets: maritime and offshore rope, yarn, composites, fishing, engineered products, yachting and a joint venture in Brazil. Five of Lankhorst's operating segments have similar economic and other characteristics and are included in the Company's one reportable segment. The engineered products and yachting operating segments are not similar to the Company's core business and were not able to be aggregated. As these operating segments did not meet the ASC Topic 280, Segment Reporting quantitative thresholds determined on an annual basis, the Company combined their results in the "all other" category, as a reconciling item to consolidated amounts. The Company evaluates segment performance primarily on operating income. Financial information for the Company's one reportable segment is presented below.

				Three months ended September 30, 2012		Nine months ended September 30, 2012
Net sales
	Lifting products			$	179,119	$	510,740
	All other			21,667		21,667
			Total net sales	$	200,786	$	532,407
Operating income
	Lifting products			$	2,633	$	33,452
	All other			1,559		1,559
		Total operating income		$	4,192	$	35,011
				September 30, 2012		December 31, 2011
Total assets
	Lifting products			$	1,175,028	$	885,703
	All other			93,622		—
		Total assets		$	1,268,650	$	885,703

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Immaterial Correction of Error - Return to Provision (Details) (Income taxes [Member], Restatement Adjustment [Member], USD $) In Thousands, unless otherwise specified	3 Months Ended
	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012
Income taxes [Member] | Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments, Interim Periods of Fiscal Year	$ 2,800	$ 2,304	$ 496

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Interim Financial Statement Presentation (PoliciesBlock)

9 Months Ended

Sep. 30, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Fair Value Measurement

In May 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) 2011-4, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs”. ASU 2011-4 was issued to provide a consistent definition of fair value and ensure that the fair value measurement and disclosure requirements are similar between U.S. GAAP and International Financial Reporting Standards (“IFRS”). ASU 2011-4 changes certain fair value measurement principles and enhances the disclosure requirements particularly for Level 3 fair value measurements. This standard is effective for interim and annual reporting periods beginning after December 15, 2011. The Company adopted this new guidance in January 2012 with no material impact to the consolidated financial statements.

Presentation of Comprehensive Income

In June 2011, the FASB issued ASU 2011-5, “Presentation of Comprehensive Income” to improve the comparability, consistency and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. ASU 2011-5 requires an entity to present total net income and its components, total other comprehensive income and its components and total of comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The Company adopted this new guidance in January 2012 with no material impact to the consolidated financial statements. The accompanying interim consolidated financial statements include separate Consolidated Statements of Comprehensive Income and the Company’s Condensed Consolidating Financial Statements set forth in Note 16—“Condensed Consolidating Financial Statements” present net income and comprehensive income in a single continuous statement.

Intangibles-Goodwill and Other

In July 2012, the FASB issued ASU 2012-2, “Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment” to reduce the cost and complexity of testing indefinite-lived intangible assets other than goodwill for impairment and to improve consistency in impairment testing among long-lived asset categories. ASU 2012-2 permits companies to perform a qualitative assessment to determine whether further impairment testing of indefinite-lived intangible assets is necessary, a similar approach to the goodwill impairment test. A company electing to perform a qualitative assessment is no longer required to calculate the fair value of an indefinite-lived intangible asset unless the organization determines, based on qualitative assessment, that it is “more likely than not” that the asset is impaired. This standard is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted.

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Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Cash flows from operating activities:
Net loss	$ (10,222)	$ (27,779)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	32,480	29,736
Amortization of debt issuance costs and discounts and premium	5,537	4,281
Loss on extinguishment of long-term debt	2,358	5,540
Equity in loss of non-consolidated affiliates, net	1,088	16,519
Shared-based compensation	806	2,876
Other, net	(1,448)	567
Unrealized foreign currency exchange losses (gains), net	(20,723)	5,349
Changes in deferred income taxes	(1,365)	(1,450)
Changes in assets and liabilities:
Accounts receivable	2,152	(19,588)
Inventories	6,877	(18,816)
Prepaids and other assets	395	(536)
Interest payable	10,766	12,559
Accounts payable	(26,286)	(2,571)
Other accrued liabilities	8,924	397
Net cash provided by operating activities	11,339	7,084
Cash flows from investing activities:
Capital expenditures	(26,688)	(14,243)
Deposit on business acquisition	(9,418)
Investment in non-consolidated affilites	(1,048)	(16,836)
Net cash used in investing activities	(196,979)	(82,892)
Cash flows from financing activities:
Principal payments on long-term debt	(5,087)	(1,231)
Proceeds from issuance of long-term debt, including premium and discount	414,150	157,125
Debt issuance costs paid	(16,411)	(8,680)
Retirement of long-term debt	(158,150)	(132,814)
Amendment fees paid to third-parties	0	(1,381)
Net borrowings (repayments) under revolving credit agreements	(44,696)	31,698
Borrowings under Revolving Loan Facility	83,700	0
Repayments under Revolving Loan Facility	(50,900)	0
Acquisition installment payment	(169,243)	(51,813)
Repurchase of common stock	(14,127)	0
Proceeds from exercise of stock options	386	0
Net cash provided by financing activities	199,447	44,717
Effect of exchange rates on cash and cash equivalents	2,858	(882)
Increase (decrease) in cash and cash equivalents	16,665	(31,973)
Cash and cash equivalents, beginning of period	27,663	53,880
Cash and cash equivalents, end of period	44,328	21,907
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of interest capitalized	30,987	21,354
Cash paid for income taxes, net of refunds	5,930	8,918
Debt assumed from business acquired	62,342	38,393
Acquisition installment payments	$ 0	$ 10,639

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Consolidated Balance Sheets (Parenthetical) (Unaudited) (USD $) In Thousands, except Share data, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 2,928	$ 2,294
Property, plant and equipment, accumulated depreciation	$ 108,571	$ 85,004
Common shares par value	$ 0.01	$ 0.01
Common shares, shares authorized	3,000,000	3,000,000
Common shares, shares Issued	2,050,028	2,011,411
Treasury shares	48,023

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Share-based Compensation

3 Months Ended

Sep. 30, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

Pursuant to the 2008 Long-term Incentive Plan, on September 28, 2012, the Company granted a total of 58,778 non-qualified time-based stock options to various members of management to purchase shares. These awards vest over a five-year period, with 20% vesting each year and have a contractual term of ten years. The fair value of $132.65 per option was estimated on the date of grant using a Black-Scholes option-pricing model that uses the assumptions noted in the following table:

Expected volatility (1)	45.00		%
Risk-free interest rate (2)	0.94		%
Expected term of the option (years) (3)	6.5
Expected dividend yield	—
Exercise price	$	294.18

⁽¹⁾ Based on the average historical volatility of similar entities with publicly traded shares since the Company's shares are privately held.

⁽²⁾ Based on the U.S. Treasury interest rate whose term is consistent with the expected term of the stock options.

⁽³⁾ Based on the expected terms considering vesting and contractual terms.

The Company recorded share-based compensation expense of $269 and $806 for the three and nine months ended September 30, 2012, respectively, and $973 and $2,876 for the same periods in 2011, respectively, in Administrative expenses in the accompanying consolidated statements of operations. As of September 30, 2012, total unrecognized compensation cost related to the unvested portion of the Company's time-based stock options that remains to be expensed was $10,668 ,with the weighted average remaining years to vest of 4.25 years.

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Document and Entity Information	9 Months Ended
	Sep. 30, 2012	Nov. 01, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	WireCo WorldGroup Inc.
Entity Central Index Key	0001522182
Document Type	10-Q
Document Period End Date	Sep. 30, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		2,002,005

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Restructuring (TextBlock)

9 Months Ended

Sep. 30, 2012

Restructuring and Related Activities [Abstract]

Restructuring

Restructuring

During 2011, the Company implemented a workforce reduction plan at certain European manufacturing facilities to increase operating efficiencies and realize synergies. Additionally, the Company closed two distribution centers due to a consolidation and reorganization of the Company’s distribution network. As a result of these restructuring activities, the Company terminated employees and recorded employee termination benefits and other associated costs in Administrative expenses in the consolidated statement of operations during the fourth quarter of 2011.

A rollforward of the restructuring activities is set forth below:

Balance at December 31, 2011	$	2,294
Restructuring charges incurred in 2012	—
Payments made in 2012	(2,077		)
Balance at September 30, 2012	$	217

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Consolidated Statements of Operations (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended			9 Months Ended
	Sep. 30, 2012	Jun. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Net sales	$ 200,786		$ 163,786	$ 532,407	$ 447,939
Cost of Goods Sold	(162,905)		(124,260)	(414,418)	(333,121)
Gross profit	37,881		39,526	117,989	114,818
Other operating expenses:
Selling expenses	(9,168)		(6,753)	(21,953)	(19,189)
Administrative expenses	(20,416)		(14,384)	(50,503)	(44,730)
Amortization expense	(4,105)		(3,343)	(10,522)	(9,906)
Total other operating expenses	(33,689)		(24,480)	(82,978)	(73,825)
Operating income	4,192		15,046	35,011	40,993
Other income (expense):
Interest expense, net	(19,248)		(13,961)	(44,246)	(36,349)
Equity in loss of non-consolidated affiliates, net	(370)		(9,711)	(1,088)	(16,519)
Foreign currency exchange gains (losses), net	13,969	7,314	(13,547)	13,935	(5,399)
Loss on extinguishment of debt	(2,358)		0	(2,358)	(5,540)
Other expense, net	(127)		(636)	(491)	(725)
Total other expense, net	(8,134)		(37,855)	(34,248)	(64,532)
Income (loss) before income taxes	(3,942)		(22,809)	763	(23,539)
Income tax benefit (expense)	(2,366)		1,941	(10,985)	(4,240)
Net loss	(6,308)		(20,868)	(10,222)	(27,779)
Less: Net loss attributable to non-controlling interests	(1,621)		(157)	(2,017)	(484)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	$ (4,687)		$ (20,711)	$ (8,205)	$ (27,295)

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Investments in Non-consolidated Affiliates (TextBlock)

9 Months Ended

Sep. 30, 2012

Equity Method Investments and Joint Ventures [Abstract]

Investments in Non-consolidated Affiliates

Investments in Non-consolidated Affiliates

Investments in Non-consolidated Affiliates is comprised of our interests in partially-owned affiliates located in Greece, India, Spain and China, of which our ownership percentages range from 50% to 65%. The Company does not control these affiliates and therefore does not consolidate the financial statements of these entities. As a result, these investments are accounted for using the equity method. The investment in the China joint venture (“China JV”) was valued at $0 as of December 31, 2011; therefore, the Company has discontinued applying the equity method until the China JV subsequently reports sufficient net income to cover the net losses not recognized during the period the equity method was suspended. Due to the continued losses and reduced liquidity, there is substantial doubt as to the China JV’s ability to continue as a going concern. As of September 30, 2012, the Company’s exposure to loss as a result of its involvement with the China JV is limited to prepaid inventory of $1,721. The Company does not guarantee the debts of the China JV in whole or in part.

Below is summarized financial information of the China JV, which was the only non-consolidated affiliate considered significant during the nine months ended September 30, 2011:

	Nine months ended September 30,
	2012			2011
Net sales	$	13,176		$	12,143
Gross profit	(4,181		)	(7,838		)
Net loss	(15,090		)	(19,343		)

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Intangible Assets and Goodwill (TextBlock)

9 Months Ended

Sep. 30, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets and Goodwill

Intangible Assets and Goodwill

The components of intangible assets were as follows as of the dates indicated:

	Gross carrying amount		Accumulated amortization			Net carrying amount
September 30, 2012
Customer and distributor relationships	$	129,126	$	(63,782	)	$	65,344
Trade names - non-amortizing	81,414		—			81,414
Trade name - amortizing	682		(254		)	428
Technology and patents	23,500		(7,327		)	16,173
Other	6,335		(5,882		)	453
Total intangible assets	$	241,057	$	(77,245	)	$	163,812
December 31, 2011
Customer and distributor relationships	$	105,191	$	(53,477	)	$	51,714
Trade names - non-amortizing	48,140		—			48,140
Trade name - amortizing	682		(220		)	462
Technology and patents	15,739		(6,449		)	9,290
Other	6,002		(5,835		)	167
Total intangible assets	$	175,754	$	(65,981	)	$	109,773

Using the exchange rates in effect at period end, estimated amortization of intangible assets as of September 30, 2012 is as follows:

Remainder of 2012	$	3,536
2013	15,905
2014	10,922
2015	10,032
2016	9,810
Thereafter	32,193
Total	$	82,398

The change in the carrying value of goodwill for the nine months ended September 30, 2012 was as follows:

December 31, 2011	$	168,831
Goodwill resulting from acquisition	25,668
Foreign currency translation	2,204
September 30, 2012	$	196,703

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Condensed Consolidating Financial Statements (TextBlock)

9 Months Ended

Sep. 30, 2012

Condensed Consolidating Financial Statements [Abstract]

Condensed Consolidating Financial Statements

16) Condensed Consolidating Financial Statements

Guarantees of the 9.5% Senior Notes

The Company has registered 9.5% Senior Notes, which are unsecured obligations of WireCo WorldGroup Inc. (the “Issuer”). These obligations are jointly and severally and fully and unconditionally guaranteed by WireCo WorldGroup (Cayman) Inc., the ultimate parent company. Certain entities controlled by the Company (collectively referred to as the “Guarantors”) also jointly and severally and fully and unconditionally guarantee these obligations, subject to customary release provisions. All voting shares for the entities presented in the “Guarantors” column are 100% owned directly or indirectly by the Company. WRCA Hong Kong Holding Company Limited, which holds the investment in the China JV, WireCo Dutch Acquisition B.V. and the Lankhorst subsidiaries, are collectively referred to as the “Non-Guarantor Subsidiaries”. The Lankhorst subsidiaries located in Portugal will become guarantors in the fourth quarter of 2012. As of September 30, 2012 and for the 81-days ended September 30, 2012, these subsidiaries' total assets and net sales were $183,715 and $16,119, respectively. There are currently no significant restrictions on the ability of WireCo WorldGroup Inc. or any guarantor to obtain funds from its subsidiaries by dividend or loan.

The following condensed consolidating financial statements are prepared with each entity’s investment in subsidiaries accounted for under the equity method, as applicable. The adjustments eliminate investments in subsidiaries, related stockholders’ equity and other intercompany balances and transactions. During the third quarter, the Issuer sold its investment in the stock of the Mexican subsidiaries. Following the completion of this intercompany sale in September 2012, the Mexican subsidiaries became guarantors. This significant change in the guarantor pool has been retroactively reflected in all condensed consolidating financial statements presented. During the fourth quarter of 2011, WireCo WorldGroup Limited (Cyprus) was redomiciled to the Cayman Islands and merged with WireCo WorldGroup (Cayman) Inc. and as such, activity for 2012 is included in the parent column. Prior to the merger, WireCo Cyprus was reflected in the “Guarantors” column.

Condensed Consolidating Balance Sheets

	September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Elimination Adjustments			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	881		$	2,916	$	22,756	$	17,775	$	—		$	44,328
Accounts receivable, net	—			48,409		67,732		43,967		—			160,108
Intercompany accounts receivable	16,170			49,474		44,796		1,417		(111,857		)	—
Other receivables	—			552		3,582		1,628		—			5,762
Inventories, net	—			98,732		97,264		79,460		(7,946		)	267,510
Prepaid expenses and other current assets	—			4,081		2,215		5,553		—			11,849
Current deferred income tax assets	—			—		3,476		301		156			3,933
Total current assets	17,051			204,164		241,821		150,101		(119,647		)	493,490
Intercompany notes receivable	(20		)	519,814		246,961		—		(766,755		)	—
Property, plant and equipment, net	—			66,574		182,355		113,598		—			362,527
Intangible assets, net	—			44,250		57,609		61,953		—			163,812
Goodwill	—			117,855		51,593		27,255		—			196,703
Investments in subsidiaries	172,561			—		72,706		—		(245,267		)	—
Investment in non-consolidated affiliates	—			—		—		2,836		—			2,836
Deferred financing fees, net	—			29,209		—		—		—			29,209
Noncurrent deferred income tax assets	—			984		3,179		3,330		—			7,493
Other noncurrent assets	—			186		10,736		1,658		—			12,580
Total assets	$	189,592		$	983,036	$	866,960	$	360,731	$	(1,131,669	)	$	1,268,650
Liabilities and Stockholders’ Equity
Current liabilities:
Current maturities of long-term debt	—			3,350		8,466		—		—			11,816
Interest payable	—			17,464		5		83		—			17,552
Accounts payable	—			13,508		31,369		45,993		—			90,870
Accrued compensation and benefits	—			4,683		7,391		—		—			12,074
Intercompany accounts payable	1,841			57,102		44,559		6,366		(109,868		)	—
Intercompany notes payable	—			—		3,163		—		(3,163		)	—
Other current accrued liabilities	—			4,435		16,012		18,245		1,175			39,867
Total current liabilities	1,841			100,542		110,965		70,687		(111,856		)	172,179

Long-term debt, excluding current maturities	—		869,605			14,531			3,688		—			887,824
Intercompany notes payable	6,700		—			513,076			246,961		(766,737		)	—
Noncurrent deferred income tax liabilities	—		3,371			25,809			33,154		—			62,334
Other noncurrent accrued liabilities	—		9,901			15,517			2,633		(18		)	28,033
Total liabilities	8,541		983,419			679,898			357,123		(878,611		)	1,150,370
Stockholders’ equity:
Total stockholders’ equity attributable to WireCo WorldGroup (Cayman) Inc.	181,051		(383		)	188,728			976		(253,058		)	117,314
Non-controlling interests	—		—			(1,666		)	2,632		—			966
Total stockholders’ equity	181,051		(383		)	187,062			3,608		(253,058		)	118,280
Total liabilities and stockholders’ equity	$	189,592	$	983,036		$	866,960		$	360,731	$	(1,131,669	)	$	1,268,650

	December 31, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)		WireCo WorldGroup Inc. (Issuer)		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Elimination Adjustments			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	3	$	2,265	$	25,385	$	10	$	—		$	27,663
Accounts receivable, net	—		43,998		64,609		—		—			108,607
Intercompany accounts receivable	15,144		36,822		56,513		—		(108,479		)	—
Other receivables	—		552		2,947		—		—			3,499
Inventories, net	—		100,829		98,660		—		(11,945		)	187,544
Prepaid expenses and other current assets	—		2,965		3,954		—		—			6,919
Current deferred income tax assets	—		—		3,266		—		156			3,422
Total current assets	15,147		187,431		255,334		10		(120,268		)	337,654
Intercompany notes receivable	—		161,693		—		—		(161,693		)	—
Property, plant and equipment, net	—		68,658		167,488		—		—			236,146
Intangible assets, net	—		48,546		61,227		—		—			109,773
Goodwill	—		117,855		50,976		—		—			168,831
Investment in subsidiaries	148,257		142,707		61,175		—		(352,139		)	—
Deferred financing fees, net	—		19,192		—		—		—			19,192
Noncurrent deferred income tax assets	—		984		2,453		—		—			3,437
Other noncurrent assets	—		426		10,244		—		—			10,670
Total assets	$	163,404	$	747,492	$	608,897	$	10	$	(634,100	)	$	885,703

Liabilities and Stockholders’ Equity
Current liabilities:
Borrowings under revolving credit agreement	$	—	$	16,101	$	—		$	—		$	—		$	16,101
Current maturities of long-term debt	—		1,000		12,416			—			—			13,416
Interest payable	—		6,475		6			—			—			6,481
Accounts payable	74		18,143		41,524			—			—			59,741
Accrued compensation and benefits	—		7,027		7,738			—			—			14,765
Intercompany accounts payable	1,132		73,434		29,744			966			(105,276		)	—
Intercompany notes payable	—		—		3,163			—			(3,163		)	—
Acquisition installment payments	—		—		9,802			—			—			9,802
Other current accrued liabilities	82		4,916		9,683			—			(40		)	14,641
Total current liabilities	1,288		127,096		114,076			966			(108,479		)	134,947
Long-term debt, excluding current maturities	—		552,798		12,246			—			—			565,044
Intercompany notes payable	—		—		161,684			—			(161,684		)	—
Noncurrent deferred income tax liabilities	—		3,771		25,192			—			—			28,963
Other noncurrent accrued liabilities	—		9,823		17,399			—			(9		)	27,213
Total liabilities	1,288		693,488		330,597			966			(270,172		)	756,167
Stockholders’ equity:
Total stockholders’ equity attributable to WireCo WorldGroup (Cayman) Inc.	162,116		54,004		278,430			(956		)	(363,928		)	129,666
Non-controlling interests	—		—		(130		)	—			—			(130		)
Total stockholders’ equity	162,116		54,004		278,300			(956		)	(363,928		)	129,536
Total liabilities and stockholders’ equity	$	163,404	$	747,492	$	608,897		$	10		$	(634,100	)	$	885,703

Condensed Consolidating Statements of Comprehensive Income (Loss)

	Three months ended September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	79,969		$	97,602		$	47,182		$	(23,967	)	$	200,786
Cost of sales	—			(64,178		)	(80,444		)	(46,029		)	27,746			(162,905		)
Gross profit	—			15,791			17,158			1,153			3,779			37,881
Other operating expenses:
Selling expenses	—			(3,061		)	(3,284		)	(2,823		)	—			(9,168		)
Administrative expenses	(568		)	(17,277		)	(3,797		)	1,226			—			(20,416		)
Amortization expense	—			(1,432		)	(1,759		)	(914		)	—			(4,105		)
Total other operating expenses	(568		)	(21,770		)	(8,840		)	(2,511		)	—			(33,689		)
Operating income (loss)	(568		)	(5,979		)	8,318			(1,358		)	3,779			4,192
Other income (expense):
Interest expense, net	(27		)	(11,001		)	(4,555		)	(3,665		)	—			(19,248		)
Equity in income (loss) of non-consolidated affiliates, net	—			(366		)	—			52			(56		)	(370		)
Equity earnings (losses) from subsidiaries	(4,092		)	(24,393		)	(44,731		)	—			73,216			—
Foreign currency exchange gains (losses), net	—			(8,762		)	7,472			15,259			—			13,969
Loss on extinguishment of debt	—			(2,358		)	—			—			—			(2,358		)
Other income (expense), net	40,000			29			(156		)	—			(40,000		)	(127		)
Total other income (expense), net	35,881			(46,851		)	(41,970		)	11,646			33,160			(8,134		)
Income (loss) before income taxes	35,313			(52,830		)	(33,652		)	10,288			36,939			(3,942		)
Income tax benefit (expense)	—			5,199			(4,994		)	(2,571		)	—			(2,366		)
Net income (loss)	35,313			(47,631		)	(38,646		)	7,717			36,939			(6,308		)
Less: Net income (loss) attributable to non-controlling interests	—			—			(1,660		)	39			—			(1,621		)
Net income (loss) attributable to WireCo WorldGroup (Cayman) Inc.	$	35,313		$	(47,631	)	$	(36,986	)	$	7,678		$	36,939		$	(4,687	)
Comprehensive income (loss)	$	35,313		$	(47,631	)	$	(30,073	)	$	8,095		$	36,939		$	2,643

	Three months ended September 30, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	78,577		$	112,068		$	—		$	(26,859	)	$	163,786
Cost of sales	—			(64,450		)	(85,431		)	—			25,621			(124,260		)
Gross profit	—			14,127			26,637			—			(1,238		)	39,526
Other operating expenses:
Selling expenses	—			(2,878		)	(3,875		)	—			—			(6,753		)
Administrative expenses	—			(6,637		)	(7,498		)	(249		)	—			(14,384		)
Amortization expense	—			(1,432		)	(1,911		)	—			—			(3,343		)
Total other operating expenses	—			(10,947		)	(13,284		)	(249		)	—			(24,480		)
Operating income (loss)	—			3,180			13,353			(249		)	(1,238		)	15,046
Other income (expense):
Interest expense, net	—			(9,549		)	(3,681		)	(731		)	—			(13,961		)
Loss on investment in China joint venture	—			(4,765		)	—			(4,773		)	(173		)	(9,711		)
Equity earnings (losses) from subsidiaries	(20,711		)	6,663			(3,109		)	—			17,157			—
Foreign currency exchange gains (losses), net	—			463			(14,010		)	—			—			(13,547		)
Other expense, net	—			(362		)	(14,836		)	(221		)	14,783			(636		)
Other expense, net	(20,711		)	(7,550		)	(35,636		)	(5,725		)	31,767			(37,855		)
Loss before income taxes	(20,711		)	(4,370		)	(22,283		)	(5,974		)	30,529			(22,809		)
Income tax benefit	—			1,236			705			—			—			1,941
Net loss	(20,711		)	(3,134		)	(21,578		)	(5,974		)	30,529			(20,868		)
Less: Net loss attributable to non-controlling interests	—			—			(157		)	—			—			(157		)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	$	(20,711	)	$	(3,134	)	$	(21,421	)	$	(5,974	)	$	30,529		$	(20,711	)
Comprehensive loss	$	(20,711	)	$	(3,134	)	$	(42,540	)	$	(5,974	)	$	30,529		$	(41,830	)

	Nine months ended September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	249,487		$	312,286		$	47,182		$	(76,548	)	$	532,407
Cost of sales	—			(199,444		)	(249,586		)	(46,029		)	80,641			(414,418		)
Gross profit	—			50,043			62,700			1,153			4,093			117,989
Other operating expenses:
Selling expenses	—			(9,061		)	(10,069		)	(2,823		)	—			(21,953		)
Administrative expenses	(686		)	(36,478		)	(8,178		)	(5,161		)	—			(50,503		)
Amortization expense	—			(4,296		)	(5,312		)	(914		)	—			(10,522		)
Total other operating expenses	(686		)	(49,835		)	(23,559		)	(8,898		)	—			(82,978		)
Operating income (loss)	(686		)	208			39,141			(7,745		)	4,093			35,011
Other income (expense):
Interest expense, net	(27		)	(29,026		)	(11,528		)	(3,665		)	—			(44,246		)
Equity in income (loss) of non-consolidated affiliates, net	—			(1,048		)	—			52			(92		)	(1,088		)
Equity earnings (losses) from subsidiaries	(7,492		)	(17,175		)	(52,221		)	—			76,888			—
Foreign currency exchange gains (losses), net	1			(6,357		)	5,002			15,289			—			13,935
Loss on extinguishment of debt	—			(2,358		)	—			—			—			(2,358		)
Other income (expense), net	40,000			(310		)	(181		)	—			(40,000		)	(491		)
Total other income (expense), net	32,482			(56,274		)	(58,928		)	11,676			36,796			(34,248		)
Income (loss) before income taxes	31,796			(56,066		)	(19,787		)	3,931			40,889			763
Income tax benefit (expense)	—			288			(8,702		)	(2,571		)	—			(10,985		)
Net income (loss)	31,796			(55,778		)	(28,489		)	1,360			40,889			(10,222		)
Less: Net income (loss) attributable to non-controlling interests	—			—			(2,056		)	39			—			(2,017		)
Net income (loss) attributable to WireCo WorldGroup (Cayman) Inc.	$	31,796		$	(55,778	)	$	(26,433	)	$	1,321		$	40,889		$	(8,205	)
Comprehensive income (loss)	$	31,796		$	(55,778	)	$	(19,351	)	$	1,738		$	40,889		$	(706	)

	Nine months ended September 30, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	233,355		$	300,277		$	—		$	(85,693	)	$	447,939
Cost of sales	—			(185,156		)	(228,622		)	—			80,657			(333,121		)
Gross profit	—			48,199			71,655			—			(5,036		)	114,818
Other operating expenses:
Selling expenses	—			(8,545		)	(10,644		)	—			—			(19,189		)
Administrative expenses	(8		)	(21,494		)	(22,517		)	(711		)	—			(44,730		)
Amortization expense	—			(4,296		)	(5,610		)	—			—			(9,906		)
Total other operating expenses	(8		)	(34,335		)	(38,771		)	(711		)	—			(73,825		)
Operating income (loss)	(8		)	13,864			32,884			(711		)	(5,036		)	40,993
Other income (expense):
Interest expense, net	—			(27,258		)	(7,563		)	(1,528		)	—			(36,349		)
Loss on investment in the China joint venture	—			(4,764		)	—			(11,582		)	(173		)	(16,519		)
Equity earnings (losses) from subsidiaries	(27,287		)	11,773			(12,458		)	—			27,972			—
Foreign currency exchange losses, net	—			(883		)	(4,516		)	—			—			(5,399		)
Loss on extinguishment of debt	—			(5,540		)	—			—			—			(5,540		)
Other expense, net	—			(873		)	(14,635		)	—			14,783			(725		)
Other expense, net	(27,287		)	(27,545		)	(39,172		)	(13,110		)	42,582			(64,532		)
Loss before income taxes	(27,295		)	(13,681		)	(6,288		)	(13,821		)	37,546			(23,539		)
Income tax benefit (expense)	—			1,427			(5,667		)	—			—			(4,240		)
Net loss	(27,295		)	(12,254		)	(11,955		)	(13,821		)	37,546			(27,779		)
Less: Net loss attributable to non-controlling interests	—			—			(484		)	—			—			(484		)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	$	(27,295	)	$	(12,254	)	$	(11,471	)	$	(13,821	)	$	37,546		$	(27,295	)
Comprehensive loss	$	(27,295	)	$	(12,254	)	$	(22,625	)	$	(13,821	)	$	37,546		$	(38,449	)

Condensed Consolidating Statements of Cash Flows

	Nine months ended September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments		Consolidated
Net cash provided by (used in) operating activities	$	(360	)	$	(46,589	)	$	56,354		$	1,934		$	—	$	11,339
Cash flows from investing activities:
Capital expenditures	—			(6,999		)	(15,488		)	(4,201		)	—		(26,688		)
Acquisition of business, net of cash acquired	—			—			—			(169,243		)	—		(169,243		)
Investments in non-consolidated affiliates	—			(1,048		)	—			—			—		(1,048		)
Intercompany dividends	40,000			—			(40,000		)	—			—		—
Investment in subsidiaries	(31,721		)	126,926			(95,026		)	(179		)	—		—
Net cash provided by (used in) investing activities	8,279			118,879			(150,514		)	(173,623		)	—		(196,979		)
Cash flows from financing activities:
Principal payments on long-term debt	—			(612		)	(4,475		)	—			—		(5,087		)
Proceeds from issuance of long-term debt	—			414,150			—			—			—		414,150
Debt issuance costs paid	—			(16,411		)	—			—			—		(16,411		)
Retirement of long-term debt	—			(98,750		)	—			(59,400		)	—		(158,150		)
Increases (decreases) in intercompany notes	6,700			(358,120		)	104,461			246,959			—		—
Net repayments under revolving credit agreements	—			(44,696		)	—			—			—		(44,696		)
Borrowings under Revolving Loan Facility	—			83,700			—			—			—		83,700
Repayments under Revolving Loan Facility	—			(50,900		)	—			—			—		(50,900		)
Acquisition installment payments	—			—			(9,418		)	—			—		(9,418		)
Repurchase of common stock	(14,127		)	—			—			—			—		(14,127		)
Proceeds from exercise of stock options	386			—			—			—			—		386
Net cash provided by (used in) financing activities	(7,041		)	(71,639		)	90,568			187,559			—		199,447
Effect of exchange rates on cash and cash equivalents	—			—			963			1,895			—		2,858

Increase (decrease) in cash and cash equivalents	878		651		(2,629		)	17,765		—		16,665
Cash and cash equivalents, beginning of period	3		2,265		25,385			10		—		27,663
Cash and cash equivalents, end of period	$	881	$	2,916	$	22,756		$	17,775	$	—	$	44,328

	Nine months ended September 30, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)		WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments		Consolidated
Net cash provided by (used in) operating activities	$	—	$	(14,009	)	$	21,093		$	—		$	—	$	7,084
Cash flows from investing activities:
Capital expenditures	—		(5,986		)	(8,257		)	—			—		(14,243		)
Acquisition of business, net of cash acquired	—		—			(51,813		)	—			—		(51,813		)
Investments in non-consolidated affiliates	—		(1,836		)	—			(15,000		)	—		(16,836		)
Net cash used in investing activities	—		(7,822		)	(60,070		)	(15,000		)	—		(82,892		)
Cash flows from financing activities:
Principal payments on long-term debt	—		(1,107		)	(124		)	—			—		(1,231		)
Proceeds from issuance of long-term debt	—		157,125			—			—			—		157,125
Debt issuance costs paid	—		(8,680		)	—			—			—		(8,680		)
Retirement of long-term debt	—		(132,814		)	—			—			—		(132,814		)
Amendment fees paid to third-parties	—		(1,381		)	—			—			—		(1,381		)
Net borrowings under revolving credit agreement	—		31,698			—			—			—		31,698
Increases (decreases) in intercompany notes	—		(56,088		)	41,088			15,000			—		—
Net cash provided by (used in) financing activities	—		(11,247		)	40,964			15,000			—		44,717
Effect of exchange rates on cash and cash equivalents	—		—			(882		)	—			—		(882		)
Increase (decrease) in cash and cash equivalents	—		(33,078		)	1,105			—			—		(31,973		)
Cash and cash equivalents, beginning of period	—		35,481			18,328			71			—		53,880
Cash and cash equivalents, end of period	$	—	$	2,403		$	19,433		$	71		$	—	$	21,907

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Income Taxes (TextBlock)

9 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Income Taxes

Income Taxes

The Company determines the tax provision for interim periods using an estimate of the annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. For the three and nine months ended September 30, 2012 and 2011, the Company determined the interim tax expense using an estimate of annual earnings and annual tax to determine the effective tax rate by jurisdiction. The effective income tax rate for the three and nine months ended September 30, 2012 was (60.0)% and 1,439.7%, respectively, compared to 8.5% and (18.0)% for the three and nine months ended September 30, 2011, respectively. The increase in the effective tax rate is partially attributed to an increase in income in jurisdictions with a higher effective tax rate. Due to the acquisition of Lankhorst and debt refinancing transactions in July 2012, management reviewed its legal structure and decided to sell its U.S. entity's investment in the stock of the Mexican subsidiaries to a foreign affiliate. The sale impacted the effective tax rate and changed our assertion that the U.S. investment in our Mexican subsidiaries would be permanent in duration and resulted in $9,322 of tax expense in the second quarter. The tax expense and the related deferred tax liability reflected the tax effect of the difference between the book and tax basis of the investment. The sale was completed on September 7, 2012 and a deferred charge of $680 was recorded for the difference between the deferred tax liability and the tax effect of the tax gain. The valuation allowance provided against U.S. deferred tax benefits was reduced by $7,646 as a discrete item. Included in this discrete item is an immaterial correction of an error of $2,800 of benefit relating to the first and second quarter. This relates to a change in valuation allowance that was impacted by a position taken on the tax return that resulted in an increased interest expense deduction. Projected losses in the U.S. tax jurisdiction resulted in an offsetting increase to the valuation allowance provided against certain U.S. deferred tax benefits of $5,524 and $583 for the three and nine months ended September 30, 2012, respectively. Unrecognized tax benefits increased $1,732 for the nine months ended September 30, 2012.

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Fair Value Measurements (TextBlock)

9 Months Ended

Sep. 30, 2012

Fair Value Disclosures [Abstract]

Fair Value Measurements

Fair Value Measurements

The Company’s short-term financial instruments include cash and cash equivalents, accounts receivable, other receivables, accounts payable and other accrued liabilities. The carrying amounts reported on the consolidated balance sheets for these items approximate fair market value due to their relative short-term nature.

The carrying amounts and estimated fair values of the Company’s long-term debt at September 30, 2012 were as follows:

	Carrying amount		Estimated fair value
Term Loan due 2017	$	331,832	$	337,513
9.5% Senior Notes	425,823		452,625
11.75% Senior Notes	82,500		84,150
Polish Debt	22,387		20,874
Revolving Loan Facility	32,800		32,800

The estimated fair value of the Company’s Term Loan due 2017 is based on rates currently available for obligations with similar terms and maturities (Level 2 inputs), the estimated fair value of the 9.5% Senior Notes is based on current market rates in inactive markets (Level 2 inputs), the estimated fair value of the privately placed 11.75% Senior Notes is based on a model that incorporates assumptions a market participant would use in pricing the liability (Level 3 inputs) and the estimated fair value of the Polish Debt, which is not actively traded, is determined using a discounted cash flow model (Level 3 inputs) at a discount rate of 10.00%. As the Revolving Loan Facility is a revolving credit agreement, the carrying amount approximates fair value.

The Company determines the fair values of its financial instruments based on the fair value hierarchy. The following table presents the Company’s financial instruments measured at estimated fair value on a recurring basis:

	September 30, 2012
	Level 1		Level 2		Level 3
Liabilities:
Foreign currency forward contracts	$	—	$	197	$	—
Interest rate swap	—		243		—

There were no transfers between Level 1 and Level 2 assets or liabilities during the three and nine months ended September 30, 2012.

The Company estimates the fair value of its foreign currency forward contracts using present value measurements based on the spot rate, forward option spreads and other relevant market conditions. The Company estimates the fair value of its interest rate swap using present value measurements based on the Euribor swap rate, credit spreads and other relevant market conditions. The fair value of these liabilities as of September 30, 2012 was included in Other current accrued liabilities in the accompanying consolidated balance sheet. The change in fair value of the foreign currency forward contracts from July 12, 2012 through September 30, 2012 resulted in a gain of $393 for the three and nine months ended September 30, 2012, which was recorded in Foreign currency exchange gains (losses), net in the accompanying consolidated statements of operations. The change in fair value of the interest rate swap from July 12, 2012 through September 30, 2012 resulted in a credit of $79 for the three and nine months ended September 30, 2012, which was recorded in Interest expense, net in the accompanying consolidated statements of operations.

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Contingencies (Details - Textual) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012
Commitments and Contingencies Disclosure [Abstract]
Loss incurred for certain outstanding legal proceedings	$ 599

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Borrowings (TextBlock)

9 Months Ended

Sep. 30, 2012

Debt Disclosure [Abstract]

Borrowings

Borrowings

Long-term debt consists of the following as of the dates indicated:

	September 30, 2012			December 31, 2011
Term Loan due 2017	$	335,000		$	—
Term Loan due 2014	—			99,250
9.5% Senior Notes due 2017	425,000			425,000
11.75% Senior Notes due 2017	82,500			—
Polish Debt due 2014	25,142			28,034
Other indebtedness	4,298			658
Borrowings under revolving credit facilities	32,800			44,696
Total debt at face value	904,740			597,638
Less: Unamortized discount, net	(5,100		)	(3,077		)
Less: Current maturities of long-term debt	(11,816		)	(13,416		)
Less: Borrowings under revolving credit facilities which are classified as current	—			(16,101		)
Total long-term debt	$	887,824		$	565,044

Certain subsidiaries jointly and severally and fully and unconditionally guarantee, subject to customary release provisions, substantially all of the outstanding long-term debt. As of September 30, 2012, the Company was in compliance with all restrictive and financial covenants associated with its borrowings.

Senior Secured Credit Facilities

On July 12, 2012, the Company entered into a credit agreement (“Credit Agreement”) with Goldman Sachs Bank USA and Deutsche Bank Securities Inc., as joint lead arrangers, and Fifth Third Bank, as the administrative and collateral agent, that provides for a $335,000 senior secured term loan (“Term Loan due 2017”) and a $145,000 senior secured revolving credit facility (“Revolving Loan Facility” and together with the Term Loan due 2017, the “Credit Facilities”), with sub-limits for letters of credit and swingline loans. The Term Loan due 2017 was issued at a discount of 1.00% or $3,350. The Credit Facilities mature on February 15, 2017.

Borrowings under the Credit Facilities incur interest at a variable rate based upon the nature of the loan under the facility. Loans are designated as either (i) Alternate Base Rate (“ABR”) or (ii) Eurodollar loans. A Eurodollar loan is distinguished from an ABR loan in that it is loaned by banks outside the U.S. in U.S. currency. ABR loans incur interest at the higher of (x) the prime rate of Fifth Third Bank or (y) the federal funds rate plus 1/2 of 1.00% (the higher of (x) or (y) equals the “Base Rate”), plus a margin of 3.75%. Eurodollar loans incur interest at the applicable LIBOR, plus a margin of 4.75%. The Base Rate applicable to the Term Loan is subject to a 2.25% floor, and the LIBOR applicable to the Term Loan is subject to a 1.25% floor. In addition to paying interest on the outstanding principal balance under the Credit Agreement, the Company must pay a commitment fee to the lenders under the Revolving Loan Facility for unutilized commitments at a rate ranging from approximately 0.38% to 0.50%, based on the Company’s consolidated leverage. The Company must also pay customary arrangement fees, upfront fees, administration fees and letter of credit fees. Interest on ABR loans is payable on the last business day of each March, June, September and December, and interest on Eurodollar loans is payable on the last day of the applicable interest period for loans of three months or less and, for loans of more than three months, at the end of each three month period starting on the first day of the applicable interest period. The interest rate on the Term Loan due 2017 and Revolving Loan Facility was 6.00% and 7.00%, respectively, as of September 30, 2012. The Term Loan due 2017 requires quarterly fixed principal payments of approximately $838. The Company had borrowed $32,800 under the Revolving Loan Facility as of September 30, 2012. The Company’s availability under this facility was $112,200 at September 30, 2012. Cash flows under the Revolving Credit Agreement, Euro Facility and Casar Revolving Credit Agreement, collectively referred to as the Company's revolving credit agreements, were presented on a net basis based on the terms of the arrangement. Cash flows under the current Revolving Loan Facility are presented gross based on the terms of the arrangement.

The Credit Agreement contains covenants that restrict the ability of the Company and guarantors to take certain actions, including, among other things and subject to certain significant exceptions: incurring indebtedness, incurring liens, paying dividends and making other distributions, limiting capital expenditures, engaging in mergers and acquisitions, selling property, engaging in transactions with affiliates or amending organizational documents. The Credit Agreement requires the Company to comply with certain financial ratio maintenance covenants, including a maximum consolidated net leverage ratio and a minimum consolidated interest coverage ratio. The Credit Agreement also contains customary affirmative covenants and events of default. The Company incurred $15,264 in debt issuance costs in connection with the Credit Agreement, including underwriting, legal and other third-party expenses. These costs were capitalized and are being amortized to interest expense over the term of the debt instruments.

11.75% Senior Notes

Also on July 12, 2012, the Company completed the sale of $82,500 aggregate principal amount of 11.75% Senior Notes due May 15, 2017 (“11.75% Senior Notes”) in a private placement pursuant to a note purchase agreement (the “Note Purchase Agreement”). The terms applicable to the 11.75% Senior Notes, including covenants and events of default, are substantially the same as those applicable to the Company’s existing 9.5% Senior Notes, except that the 11.75% Senior Notes do not include registration rights. Interest on the 11.75% Senior Notes is payable semiannually in arrears on May 15 and November 15 of each year. The 11.75% Senior Notes are guaranteed, jointly and severally, on a senior unsecured basis by the same guarantors that guarantee the Company’s existing 9.5% Senior Notes. The Company may redeem the 11.75% Senior Notes, in whole or in part, at any time prior to May 15, 2013 at a price equal to 100% of the principal amount plus accrued and unpaid interest and a customary make-whole premium. The Company may redeem the 11.75% Senior Notes, in whole or in part, at any time on or after May 15, 2013 at a redemption price equal to 100% of the principal amount, plus accrued and unpaid interest to the redemption date, plus a premium declining over time to zero as set forth in the Note Purchase Agreement. If, prior to May 15, 2014, a change of control of the Company occurs, the Company may repurchase the 11.75% Senior Notes at a price equal to 101% of the principal amount, plus accrued and unpaid interest. The Company incurred $1,147 in debt issuance costs in connection with the 11.75% Senior Notes, including underwriting, legal and other third-party expenses. These costs were capitalized and are being amortized to interest expense over the term of the debt instrument.

Loss on Extinguishment of Debt

Concurrently with the issuance of the Term Loan due 2017 and 11.75% Senior Notes, the Company retired the Term Loan due 2014 and repaid indebtedness outstanding under the Revolving Credit Agreement, CASAR Revolving Credit Agreement and Euro Facility. Upon the retirement of the existing Term Loan due 2014 and termination of all commitments under the existing revolving credit facilities, the Company incurred a loss on debt extinguishment of $2,358 for unamortized debt issuance costs.

Interest Expense, net

Net interest expense consists of:

	Three months ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
Interest on revolvers and long-term debt	$	17,638		$	12,311		$	41,636		$	32,173
Amortization of debt issuance costs	1,534			1,238			3,996			3,565
Amortization of discounts and premium	607			353			1,541			716
Capitalized interest	(460		)	(43		)	(2,903		)	(116		)
Other	(71		)	102			(24		)	11
Interest expense, net	$	19,248		$	13,961		$	44,246		$	36,349

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Derivative Instruments (TextBlock)

9 Months Ended

Sep. 30, 2012

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

Derivative Instruments

To mitigate the risk associated with fluctuations of the U.S. dollar to euro exchange rate, the Company entered into two foreign currency forward contracts during 2012. On June 13, 2012, the Company entered into a foreign currency forward contract to receive a gross notional value of €160,000 between June 13, 2012 and July 27, 2012 at a foreign currency exchange rate of $1.00 to €0.7952 to be used for the purchase of Lankhorst. On June 18, 2012, the Company entered into another foreign currency forward contract to receive a gross notional value of €21,671 between June 19, 2012 and July 27, 2012 at a foreign currency exchange rate of $1.00 to €0.7923 to repay the outstanding indebtedness under the Euro Facility. Upon cash settlement, the mark-to-market fair value gain of $1,471 recorded during the second quarter of 2012 was reversed and the Company realized a $7,314 foreign currency exchange loss, which is included in Foreign currency exchange gains (losses), net on the consolidated statements of operations.

Prior to the Lankhorst acquisition, Lankhorst had entered into several foreign currency forward contracts to mitigate the risk associated with fluctuations of the U.S. dollar to the euro exchange rate on certain sales contracts. Lankhorst agreed to receive an aggregate gross notional value of €2,942 in exchange for $3,892 of U.S. dollars collected on customer invoices. The contract maturity dates range from October 15, 2012 to September 18, 2013, which correspond with the invoice due dates.

Prior to this acquisition, Lankhorst entered into an interest rate swap agreement to mitigate the effects of fluctuations in interest rates on its outstanding long-term debt with variable interest rates. Due to cancellation penalties, this interest rate swap agreement was not terminated upon the retirement of the debt. This interest rate swap agreement has a notional value of €15,000 and expires on January 1, 2014. Under this agreement, the Company receives variable payments based on Euribor plus a spread and makes fixed payments at the rate of 1.52%.

None of the Company’s derivative financial instruments have been designated as hedging instruments. Accordingly, the gains and losses associated with the change in the fair value of the instruments are recorded to earnings in the period of change.

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Equity (TextBlock)

3 Months Ended

Sep. 30, 2012

Equity [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

In August 2012, certain members of management exchanged 36,817 non-voting shares in WRCA US Holdings Inc. (“US Holdings”) for shares in WireCo WorldGroup (Cayman) Inc. at an exchange ratio of 1 to 1 pursuant to the Stockholders' Agreement dated as of February 8, 2007. As a result, the Company's indirect ownership interest in US Holdings increased from 95.2% to 97.6% and the non-controlling interest percentage decreased from 4.8% to 2.4%. For the shares exchanged, the Company issued 36,817 shares of common stock at $0.01 par value and recorded additional paid-in capital for the difference between the value of US Holdings' shares and the par value of the Company's stock.

Also in August 2012, the Company repurchased 48,023 shares of common stock, including 36,817 of the newly issued shares at their fair value of $294.18 per share for a total cost of $14,127. All shares repurchased were recorded as treasury stock at cost on the consolidated balance sheet and result in a reduction of shareholders' equity.

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Condensed Consolidating Financial Statements (Details - TabularIS) (USD $) In Thousands, unless otherwise specified	3 Months Ended			9 Months Ended
	Sep. 30, 2012	Jun. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Condensed Consolidating Statements of Comprehensive Income (Loss)
Net sales	$ (200,786)		$ (163,786)	$ (532,407)	$ (447,939)
Cost of Goods Sold	(162,905)		(124,260)	(414,418)	(333,121)
Gross profit	37,881		39,526	117,989	114,818
Other operating expenses:
Selling expenses	(9,168)		(6,753)	(21,953)	(19,189)
Administrative expenses	(20,416)		(14,384)	(50,503)	(44,730)
Amortization expense	(4,105)		(3,343)	(10,522)	(9,906)
Total other operating expenses	(33,689)		(24,480)	(82,978)	(73,825)
Operating income(loss)	4,192		15,046	35,011	40,993
Other income (expense):
Interest expense, net	(19,248)		(13,961)	(44,246)	(36,349)
Loss on investment in and advances to the China joint venture.	(370)		(9,711)	(1,088)	(16,519)
Equity earnings (losses) from subsidiaries	0		0	0	0
Foreign currency exchange gains (losses)	13,969	7,314	(13,547)	13,935	(5,399)
Loss on extinguishment of debt	(2,358)		0	(2,358)	(5,540)
Other expense, net	(127)		(636)	(491)	(725)
Total other expense, net	(8,134)		(37,855)	(34,248)	(64,532)
Income (loss) before income taxes	(3,942)		(22,809)	763	(23,539)
Income tax benefit (expense)	(2,366)		1,941	(10,985)	(4,240)
Net income (loss)	(6,308)		(20,868)	(10,222)	(27,779)
Less: Net loss attributable to non-controlling interests	(1,621)		(157)	(2,017)	(484)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	(4,687)		(20,711)	(8,205)	(27,295)
Comprehensive Income (loss)	2,643		(41,830)	(706)	(38,449)
WireCo WorldGroup (Cayman)Inc. (Parent) [Member]
Other operating expenses:
Administrative expenses	(568)			686	8
Total other operating expenses	568			686	8
Operating income(loss)	(568)			(686)	(8)
Other income (expense):
Interest expense, net	(27)			(27)
Equity earnings (losses) from subsidiaries	(4,092)		(20,711)	(7,492)	(27,287)
Foreign currency exchange gains (losses)				1
Other expense, net	40,000			40,000
Total other expense, net	35,881		(20,711)	32,482	(27,287)
Income (loss) before income taxes	35,313		(20,711)	31,796	(27,295)
Net income (loss)	35,313		(20,711)	31,796	(27,295)
Less: Net loss attributable to non-controlling interests	0		0	0	0
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	35,313			31,796	(27,295)
Comprehensive Income (loss)	35,313		(20,711)	31,796	(27,295)
WireCo WorldGroup Inc. (Issuer) [Member]
Condensed Consolidating Statements of Comprehensive Income (Loss)
Net sales	(79,969)		(78,577)	(249,487)	(233,355)
Cost of Goods Sold	(64,178)		(64,450)	(199,444)	(185,156)
Gross profit	15,791		14,127	50,043	48,199
Other operating expenses:
Selling expenses	(3,061)		(2,878)	(9,061)	(8,545)
Administrative expenses	(17,277)		(6,637)	(36,478)	(21,494)
Amortization expense	(1,432)		(1,432)	(4,296)	(4,296)
Total other operating expenses	(21,770)		(10,947)	(49,835)	(34,335)
Operating income(loss)	(5,979)		3,180	208	13,864
Other income (expense):
Interest expense, net	(11,001)		9,549	(29,026)	27,258
Loss on investment in and advances to the China joint venture.	(366)		(4,765)	(1,048)	(4,764)
Equity earnings (losses) from subsidiaries	(24,393)		6,663	(17,175)	11,773
Foreign currency exchange gains (losses)	(8,762)		463	(6,357)	(883)
Loss on extinguishment of debt	(2,358)				(5,540)
Other expense, net	29		(362)	(310)	(873)
Total other expense, net	(46,851)		(7,550)	(56,274)	(27,545)
Income (loss) before income taxes	(52,830)		(4,370)	(56,066)	(13,681)
Income tax benefit (expense)	5,199		1,236	288	1,427
Net income (loss)	(47,631)		(3,134)	(55,778)	(12,254)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	(47,631)		(3,134)	(55,778)	(12,254)
Comprehensive Income (loss)	(47,631)		(3,134)	(55,778)	(12,254)
Guarantor Subsidiaries [Member]
Condensed Consolidating Statements of Comprehensive Income (Loss)
Net sales	(97,602)		(112,068)	(312,286)	(300,277)
Cost of Goods Sold	(80,444)		(85,431)	(249,586)	(228,622)
Gross profit	17,158		26,637	62,700	71,655
Other operating expenses:
Selling expenses	(3,284)		(3,875)	(10,069)	(10,644)
Administrative expenses	(3,797)		(7,498)	(8,178)	(22,517)
Amortization expense	(1,759)		(1,911)	(5,312)	(5,610)
Total other operating expenses	(8,840)		(13,284)	(23,559)	(38,771)
Operating income(loss)	8,318		13,353	39,141	32,884
Other income (expense):
Interest expense, net	4,555		3,681	11,528	7,563
Equity earnings (losses) from subsidiaries	(44,731)		(3,109)	(52,221)	(12,458)
Foreign currency exchange gains (losses)	7,472		(14,010)	5,002	(4,516)
Other expense, net	(156)		(14,836)	(181)	(14,635)
Total other expense, net	(41,970)		(35,636)	(58,928)	(39,172)
Income (loss) before income taxes	(33,652)		(22,283)	(19,787)	(6,288)
Income tax benefit (expense)	(4,994)		705	(8,702)	(5,667)
Net income (loss)	(38,646)		(21,578)	(28,489)	(11,955)
Less: Net loss attributable to non-controlling interests	(1,660)		(157)	(2,056)	(484)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	(36,986)		(21,421)	(26,433)	(11,471)
Comprehensive Income (loss)	(30,073)		(42,540)	(19,351)	(22,625)
Non-Guarantor Subsidiaries [Member]
Condensed Consolidating Statements of Comprehensive Income (Loss)
Net sales	(47,182)		0	(47,182)	0
Cost of Goods Sold	(46,029)		0	(46,029)	0
Gross profit	1,153		0	1,153	0
Other operating expenses:
Selling expenses	(2,823)		0	(2,823)	0
Administrative expenses	1,226		(249)	(5,161)	(711)
Amortization expense	(914)		0	(914)	0
Total other operating expenses	(2,511)		(249)	(8,898)	(711)
Operating income(loss)	(1,358)		(249)	(7,745)	(711)
Other income (expense):
Interest expense, net	3,665		731	3,665	1,528
Loss on investment in and advances to the China joint venture.	52		(4,773)	52	(11,582)
Foreign currency exchange gains (losses)	15,259		0	15,289	0
Other expense, net	0		(221)		0
Total other expense, net	11,646		(5,725)	11,676	(13,110)
Income (loss) before income taxes	10,288		(5,974)	3,931	(13,821)
Income tax benefit (expense)	(2,571)		0	(2,571)	0
Net income (loss)	7,717		(5,974)	1,360	(13,821)
Less: Net loss attributable to non-controlling interests	39			39
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	7,678		(5,974)	1,321	(13,821)
Comprehensive Income (loss)	8,095		(5,974)	1,738	(13,821)
Elimination Adjustments [Member]
Condensed Consolidating Statements of Comprehensive Income (Loss)
Net sales	23,967		26,859	76,548	85,693
Cost of Goods Sold	27,746		25,621	80,641	80,657
Gross profit	3,779		(1,238)	4,093	(5,036)
Other operating expenses:
Operating income(loss)	3,779		(1,238)	4,093	(5,036)
Other income (expense):
Loss on investment in and advances to the China joint venture.	(56)		(173)	(92)	(173)
Equity earnings (losses) from subsidiaries	73,216		17,157	76,888	27,972
Other expense, net	(40,000)		14,783	(40,000)	14,783
Total other expense, net	33,160		31,767	36,796	42,582
Income (loss) before income taxes	36,939		30,529	40,889	37,546
Net income (loss)	36,939		30,529	40,889	37,546
Less: Net loss attributable to non-controlling interests	0		0	0	0
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	36,939		30,529	40,889	37,546
Comprehensive Income (loss)	$ 36,939		$ 30,529	$ 40,889	$ 37,546

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Condensed Consolidating Financial Statements (Details - Textual) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Condensed Financial Statements, Captions [Line Items]
Voting shares owned by the company			100.00%
Lankhorst Portugal Total Assets	$ 1,268,650		$ 1,268,650		$ 885,703
Lankhorst Portugal Net Sales	200,786	163,786	532,407	447,939
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Lankhorst Portugal Total Assets	360,731		360,731		10
Lankhorst Portugal Net Sales	47,182	0	47,182	0
Non-Guarantor Subsidiaries [Member] | Lankhorst [Member] | PORTUGAL
Condensed Financial Statements, Captions [Line Items]
Lankhorst Portugal Total Assets	183,715		183,715
Lankhorst Portugal Net Sales	$ 16,119

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Condensed Consolidating Financial Statements (Details - TabularBS) (USD $)	Sep. 30, 2012	Dec. 31, 2011	Sep. 30, 2011	Dec. 31, 2010
Current assets:
Cash and cash equivalents	$ 44,328,000	$ 27,663,000	$ 21,907,000	$ 53,880,000
Accounts receivable, less allowance for doubtful accounts	160,108,000	108,607,000
Intercompany accounts receivable	0	0
Other receivables	5,762,000	3,499,000
Inventories, net	267,510,000	187,544,000
Prepaid expenses	11,849,000	6,919,000
Current deferred income tax assets	3,933,000	3,422,000
Total current assets	493,490,000	337,654,000
Intercompany notes receivable	0
Property, plant and equipment, net	362,527,000	236,146,000
Intangible assets, net	163,812,000	109,773,000
Goodwill	196,703,000	168,831,000
Equity Method Investments	2,836,000	0
Deferred financing fees, net	29,209,000	19,192,000
Noncurrent deferred income tax assets	7,493,000	3,437,000
Other noncurrent assets	12,580,000	10,670,000
Total assets	1,268,650,000	885,703,000
Current liabilities:
Borrowings under revolving credit agreement	0	16,101,000
Current maturities of long-term debt	11,816,000	13,416,000
Interest payable	17,552,000	6,481,000
Accounts payable	90,870,000	59,741,000
Accrued compensation and benefits	12,074,000	14,765,000
Acquisition installment payments	0	9,802,000
Other current accrued liabilities	39,867,000	14,641,000
Total current liabilities	172,179,000	134,947,000
Long-term debt, excluding current maturities	887,824,000	565,044,000
Noncurrent deferred income tax liabilities	62,334,000	28,963,000
Other noncurrent accrued liabilities	28,033,000	27,213,000
Total liabilities	1,150,370,000	756,167,000
Stockholders' equity:
Total stockholders' equity attributable to WireCo WorldGroup (Cayman) Inc.	117,314,000	129,666,000
Non-controlling interests	966,000	(130,000)
Total stockholders' equity	118,280,000	129,536,000
Total liabilities and stockholders' equity	1,268,650,000	885,703,000
WireCo WorldGroup (Cayman)Inc. (Parent) [Member]
Current assets:
Cash and cash equivalents	881,000	3,000	0	0
Accounts receivable, less allowance for doubtful accounts	0
Intercompany accounts receivable	16,170,000	15,144,000
Total current assets	17,051,000	15,147,000
Intercompany notes receivable	(20,000)
Investment in subsidiaries	172,561,000	148,257,000
Total assets	189,592,000	163,404,000
Current liabilities:
Accounts payable		74,000
Intercompany accounts payable	1,841,000	1,132,000
Other current accrued liabilities		82,000
Total current liabilities	1,841,000	1,288,000
Intercompany notes payable	6,700,000
Total liabilities	8,541,000	1,288,000
Stockholders' equity:
Total stockholders' equity attributable to WireCo WorldGroup (Cayman) Inc.	181,051,000	162,116,000
Non-controlling interests	0
Total stockholders' equity	181,051,000	162,116,000
Total liabilities and stockholders' equity	189,592,000	163,404,000
WireCo WorldGroup Inc. (Issuer) [Member]
Current assets:
Cash and cash equivalents	2,916,000	2,265,000	2,403,000	35,481,000
Accounts receivable, less allowance for doubtful accounts	48,409,000	43,998,000
Intercompany accounts receivable	49,474,000	36,822,000
Other receivables	552,000	552,000
Inventories, net	98,732,000	100,829,000
Prepaid expenses	4,081,000	2,965,000
Total current assets	204,164,000	187,431,000
Intercompany notes receivable	519,814,000	161,693,000
Property, plant and equipment, net	66,574,000	68,658,000
Intangible assets, net	44,250,000	48,546,000
Goodwill	117,855,000	117,855,000
Investment in subsidiaries		142,707,000
Deferred financing fees, net	29,209,000	19,192,000
Noncurrent deferred income tax assets	984,000	984,000
Other noncurrent assets	186,000	426,000
Total assets	983,036,000	747,492,000
Current liabilities:
Borrowings under revolving credit agreement		16,101,000
Current maturities of long-term debt	3,350,000	1,000,000
Interest payable	17,464,000	6,475,000
Accounts payable	13,508,000	18,143,000
Accrued compensation and benefits	4,683,000	7,027,000
Intercompany accounts payable	57,102,000	73,434,000
Other current accrued liabilities	4,435,000	4,916,000
Total current liabilities	100,542,000	127,096,000
Long-term debt, excluding current maturities	869,605,000	552,798,000
Noncurrent deferred income tax liabilities	3,371,000	3,771,000
Other noncurrent accrued liabilities	9,901,000	9,823,000
Total liabilities	983,419,000	693,488,000
Stockholders' equity:
Total stockholders' equity attributable to WireCo WorldGroup (Cayman) Inc.	(383,000)	54,004,000
Non-controlling interests	0
Total stockholders' equity	(383,000)	54,004,000
Total liabilities and stockholders' equity	983,036,000	747,492,000
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	22,756,000	25,385,000	19,433,000	18,328,000
Accounts receivable, less allowance for doubtful accounts	67,732,000	64,609,000
Intercompany accounts receivable	44,796,000	56,513,000
Other receivables	3,582,000	2,947,000
Inventories, net	97,264,000	98,660,000
Prepaid expenses	2,215,000	3,954,000
Current deferred income tax assets	3,476,000	3,266,000
Total current assets	241,821,000	255,334,000
Intercompany notes receivable	246,961,000
Property, plant and equipment, net	182,355,000	167,488,000
Intangible assets, net	57,609,000	61,227,000
Goodwill	51,593,000	50,976,000
Investment in subsidiaries	72,706,000	61,175,000
Noncurrent deferred income tax assets	3,179,000	2,453,000
Other noncurrent assets	10,736,000	10,244,000
Total assets	866,960,000	608,897,000
Current liabilities:
Current maturities of long-term debt	8,466,000	12,416,000
Interest payable	5,000	6,000
Accounts payable	31,369,000	41,524,000
Accrued compensation and benefits	7,391,000	7,738,000
Intercompany accounts payable	44,559,000	29,744,000
Intercompany notes payable	3,163,000	3,163,000
Acquisition installment payments		9,802,000
Other current accrued liabilities	16,012,000	9,683,000
Total current liabilities	110,965,000	114,076,000
Long-term debt, excluding current maturities	14,531,000	12,246,000
Intercompany notes payable	513,076,000	161,684,000
Noncurrent deferred income tax liabilities	25,809,000	25,192,000
Other noncurrent accrued liabilities	15,517,000	17,399,000
Total liabilities	679,898,000	330,597,000
Stockholders' equity:
Total stockholders' equity attributable to WireCo WorldGroup (Cayman) Inc.	188,728,000	278,430,000
Non-controlling interests	(1,666,000)	(130,000)
Total stockholders' equity	187,062,000	278,300,000
Total liabilities and stockholders' equity	866,960,000	608,897,000
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	17,775,000	10,000	71,000	71,000
Accounts receivable, less allowance for doubtful accounts	43,967,000	0
Intercompany accounts receivable	1,417,000	0
Other receivables	1,628,000
Inventories, net	79,460,000	0
Prepaid expenses	5,553,000	0
Current deferred income tax assets	301,000	0
Total current assets	150,101,000	10,000
Intercompany notes receivable		0
Property, plant and equipment, net	113,598,000	0
Intangible assets, net	61,953,000	0
Goodwill	27,255,000	0
Equity Method Investments	2,836,000
Noncurrent deferred income tax assets	3,330,000
Other noncurrent assets	1,658,000	0
Total assets	360,731,000	10,000
Current liabilities:
Interest payable	83,000
Accounts payable	45,993,000	0
Accrued compensation and benefits		0
Intercompany accounts payable	6,366,000	966,000
Other current accrued liabilities	18,245,000	0
Total current liabilities	70,687,000	966,000
Long-term debt, excluding current maturities	3,688,000
Intercompany notes payable	246,961,000
Noncurrent deferred income tax liabilities	33,154,000	0
Other noncurrent accrued liabilities	2,633,000	0
Total liabilities	357,123,000	966,000
Stockholders' equity:
Total stockholders' equity attributable to WireCo WorldGroup (Cayman) Inc.	976,000	(956,000)
Non-controlling interests	2,632,000
Total stockholders' equity	3,608,000	(956,000)
Total liabilities and stockholders' equity	360,731,000	10,000
Elimination Adjustments [Member]
Current assets:
Cash and cash equivalents			0	0
Intercompany accounts receivable	(111,857,000)	(108,479,000)
Inventories, net	(7,946,000)	(11,945,000)
Current deferred income tax assets	156,000	156,000
Total current assets	(119,647,000)	(120,268,000)
Intercompany notes receivable	(766,755,000)	(161,693,000)
Investment in subsidiaries	(245,267,000)	(352,139,000)
Total assets	(1,131,669,000)	(634,100,000)
Current liabilities:
Intercompany accounts payable	(109,868,000)	(105,276,000)
Intercompany notes payable	(3,163,000)	(3,163,000)
Other current accrued liabilities	1,175,000	(40,000)
Total current liabilities	(111,856,000)	(108,479,000)
Intercompany notes payable	(766,737,000)	(161,684,000)
Other noncurrent accrued liabilities	(18,000)	(9,000)
Total liabilities	(878,611,000)	(270,172,000)
Stockholders' equity:
Total stockholders' equity attributable to WireCo WorldGroup (Cayman) Inc.	(253,058,000)	(363,928,000)
Non-controlling interests	0
Total stockholders' equity	(253,058,000)	(363,928,000)
Total liabilities and stockholders' equity	$ (1,131,669,000)	$ (634,100,000)

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Condensed Consolidating Financial Statements (TableBlock)

9 Months Ended

Sep. 30, 2012

Condensed Consolidating Financial Statements [Abstract]

Condensed Consolidating Balance Sheets

Condensed Consolidating Balance Sheets

	September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Elimination Adjustments			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	881		$	2,916	$	22,756	$	17,775	$	—		$	44,328
Accounts receivable, net	—			48,409		67,732		43,967		—			160,108
Intercompany accounts receivable	16,170			49,474		44,796		1,417		(111,857		)	—
Other receivables	—			552		3,582		1,628		—			5,762
Inventories, net	—			98,732		97,264		79,460		(7,946		)	267,510
Prepaid expenses and other current assets	—			4,081		2,215		5,553		—			11,849
Current deferred income tax assets	—			—		3,476		301		156			3,933
Total current assets	17,051			204,164		241,821		150,101		(119,647		)	493,490
Intercompany notes receivable	(20		)	519,814		246,961		—		(766,755		)	—
Property, plant and equipment, net	—			66,574		182,355		113,598		—			362,527
Intangible assets, net	—			44,250		57,609		61,953		—			163,812
Goodwill	—			117,855		51,593		27,255		—			196,703
Investments in subsidiaries	172,561			—		72,706		—		(245,267		)	—
Investment in non-consolidated affiliates	—			—		—		2,836		—			2,836
Deferred financing fees, net	—			29,209		—		—		—			29,209
Noncurrent deferred income tax assets	—			984		3,179		3,330		—			7,493
Other noncurrent assets	—			186		10,736		1,658		—			12,580
Total assets	$	189,592		$	983,036	$	866,960	$	360,731	$	(1,131,669	)	$	1,268,650
Liabilities and Stockholders’ Equity
Current liabilities:
Current maturities of long-term debt	—			3,350		8,466		—		—			11,816
Interest payable	—			17,464		5		83		—			17,552
Accounts payable	—			13,508		31,369		45,993		—			90,870
Accrued compensation and benefits	—			4,683		7,391		—		—			12,074
Intercompany accounts payable	1,841			57,102		44,559		6,366		(109,868		)	—
Intercompany notes payable	—			—		3,163		—		(3,163		)	—
Other current accrued liabilities	—			4,435		16,012		18,245		1,175			39,867
Total current liabilities	1,841			100,542		110,965		70,687		(111,856		)	172,179

Long-term debt, excluding current maturities	—		869,605			14,531			3,688		—			887,824
Intercompany notes payable	6,700		—			513,076			246,961		(766,737		)	—
Noncurrent deferred income tax liabilities	—		3,371			25,809			33,154		—			62,334
Other noncurrent accrued liabilities	—		9,901			15,517			2,633		(18		)	28,033
Total liabilities	8,541		983,419			679,898			357,123		(878,611		)	1,150,370
Stockholders’ equity:
Total stockholders’ equity attributable to WireCo WorldGroup (Cayman) Inc.	181,051		(383		)	188,728			976		(253,058		)	117,314
Non-controlling interests	—		—			(1,666		)	2,632		—			966
Total stockholders’ equity	181,051		(383		)	187,062			3,608		(253,058		)	118,280
Total liabilities and stockholders’ equity	$	189,592	$	983,036		$	866,960		$	360,731	$	(1,131,669	)	$	1,268,650

	December 31, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)		WireCo WorldGroup Inc. (Issuer)		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Elimination Adjustments			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	3	$	2,265	$	25,385	$	10	$	—		$	27,663
Accounts receivable, net	—		43,998		64,609		—		—			108,607
Intercompany accounts receivable	15,144		36,822		56,513		—		(108,479		)	—
Other receivables	—		552		2,947		—		—			3,499
Inventories, net	—		100,829		98,660		—		(11,945		)	187,544
Prepaid expenses and other current assets	—		2,965		3,954		—		—			6,919
Current deferred income tax assets	—		—		3,266		—		156			3,422
Total current assets	15,147		187,431		255,334		10		(120,268		)	337,654
Intercompany notes receivable	—		161,693		—		—		(161,693		)	—
Property, plant and equipment, net	—		68,658		167,488		—		—			236,146
Intangible assets, net	—		48,546		61,227		—		—			109,773
Goodwill	—		117,855		50,976		—		—			168,831
Investment in subsidiaries	148,257		142,707		61,175		—		(352,139		)	—
Deferred financing fees, net	—		19,192		—		—		—			19,192
Noncurrent deferred income tax assets	—		984		2,453		—		—			3,437
Other noncurrent assets	—		426		10,244		—		—			10,670
Total assets	$	163,404	$	747,492	$	608,897	$	10	$	(634,100	)	$	885,703

Liabilities and Stockholders’ Equity
Current liabilities:
Borrowings under revolving credit agreement	$	—	$	16,101	$	—		$	—		$	—		$	16,101
Current maturities of long-term debt	—		1,000		12,416			—			—			13,416
Interest payable	—		6,475		6			—			—			6,481
Accounts payable	74		18,143		41,524			—			—			59,741
Accrued compensation and benefits	—		7,027		7,738			—			—			14,765
Intercompany accounts payable	1,132		73,434		29,744			966			(105,276		)	—
Intercompany notes payable	—		—		3,163			—			(3,163		)	—
Acquisition installment payments	—		—		9,802			—			—			9,802
Other current accrued liabilities	82		4,916		9,683			—			(40		)	14,641
Total current liabilities	1,288		127,096		114,076			966			(108,479		)	134,947
Long-term debt, excluding current maturities	—		552,798		12,246			—			—			565,044
Intercompany notes payable	—		—		161,684			—			(161,684		)	—
Noncurrent deferred income tax liabilities	—		3,771		25,192			—			—			28,963
Other noncurrent accrued liabilities	—		9,823		17,399			—			(9		)	27,213
Total liabilities	1,288		693,488		330,597			966			(270,172		)	756,167
Stockholders’ equity:
Total stockholders’ equity attributable to WireCo WorldGroup (Cayman) Inc.	162,116		54,004		278,430			(956		)	(363,928		)	129,666
Non-controlling interests	—		—		(130		)	—			—			(130		)
Total stockholders’ equity	162,116		54,004		278,300			(956		)	(363,928		)	129,536
Total liabilities and stockholders’ equity	$	163,404	$	747,492	$	608,897		$	10		$	(634,100	)	$	885,703

Condense

Condensed Consolidating Statements of Comprehensive Income (Loss)

Condensed Consolidating Statements of Comprehensive Income (Loss)

	Three months ended September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	79,969		$	97,602		$	47,182		$	(23,967	)	$	200,786
Cost of sales	—			(64,178		)	(80,444		)	(46,029		)	27,746			(162,905		)
Gross profit	—			15,791			17,158			1,153			3,779			37,881
Other operating expenses:
Selling expenses	—			(3,061		)	(3,284		)	(2,823		)	—			(9,168		)
Administrative expenses	(568		)	(17,277		)	(3,797		)	1,226			—			(20,416		)
Amortization expense	—			(1,432		)	(1,759		)	(914		)	—			(4,105		)
Total other operating expenses	(568		)	(21,770		)	(8,840		)	(2,511		)	—			(33,689		)
Operating income (loss)	(568		)	(5,979		)	8,318			(1,358		)	3,779			4,192
Other income (expense):
Interest expense, net	(27		)	(11,001		)	(4,555		)	(3,665		)	—			(19,248		)
Equity in income (loss) of non-consolidated affiliates, net	—			(366		)	—			52			(56		)	(370		)
Equity earnings (losses) from subsidiaries	(4,092		)	(24,393		)	(44,731		)	—			73,216			—
Foreign currency exchange gains (losses), net	—			(8,762		)	7,472			15,259			—			13,969
Loss on extinguishment of debt	—			(2,358		)	—			—			—			(2,358		)
Other income (expense), net	40,000			29			(156		)	—			(40,000		)	(127		)
Total other income (expense), net	35,881			(46,851		)	(41,970		)	11,646			33,160			(8,134		)
Income (loss) before income taxes	35,313			(52,830		)	(33,652		)	10,288			36,939			(3,942		)
Income tax benefit (expense)	—			5,199			(4,994		)	(2,571		)	—			(2,366		)
Net income (loss)	35,313			(47,631		)	(38,646		)	7,717			36,939			(6,308		)
Less: Net income (loss) attributable to non-controlling interests	—			—			(1,660		)	39			—			(1,621		)
Net income (loss) attributable to WireCo WorldGroup (Cayman) Inc.	$	35,313		$	(47,631	)	$	(36,986	)	$	7,678		$	36,939		$	(4,687	)
Comprehensive income (loss)	$	35,313		$	(47,631	)	$	(30,073	)	$	8,095		$	36,939		$	2,643

	Three months ended September 30, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	78,577		$	112,068		$	—		$	(26,859	)	$	163,786
Cost of sales	—			(64,450		)	(85,431		)	—			25,621			(124,260		)
Gross profit	—			14,127			26,637			—			(1,238		)	39,526
Other operating expenses:
Selling expenses	—			(2,878		)	(3,875		)	—			—			(6,753		)
Administrative expenses	—			(6,637		)	(7,498		)	(249		)	—			(14,384		)
Amortization expense	—			(1,432		)	(1,911		)	—			—			(3,343		)
Total other operating expenses	—			(10,947		)	(13,284		)	(249		)	—			(24,480		)
Operating income (loss)	—			3,180			13,353			(249		)	(1,238		)	15,046
Other income (expense):
Interest expense, net	—			(9,549		)	(3,681		)	(731		)	—			(13,961		)
Loss on investment in China joint venture	—			(4,765		)	—			(4,773		)	(173		)	(9,711		)
Equity earnings (losses) from subsidiaries	(20,711		)	6,663			(3,109		)	—			17,157			—
Foreign currency exchange gains (losses), net	—			463			(14,010		)	—			—			(13,547		)
Other expense, net	—			(362		)	(14,836		)	(221		)	14,783			(636		)
Other expense, net	(20,711		)	(7,550		)	(35,636		)	(5,725		)	31,767			(37,855		)
Loss before income taxes	(20,711		)	(4,370		)	(22,283		)	(5,974		)	30,529			(22,809		)
Income tax benefit	—			1,236			705			—			—			1,941
Net loss	(20,711		)	(3,134		)	(21,578		)	(5,974		)	30,529			(20,868		)
Less: Net loss attributable to non-controlling interests	—			—			(157		)	—			—			(157		)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	$	(20,711	)	$	(3,134	)	$	(21,421	)	$	(5,974	)	$	30,529		$	(20,711	)
Comprehensive loss	$	(20,711	)	$	(3,134	)	$	(42,540	)	$	(5,974	)	$	30,529		$	(41,830	)

	Nine months ended September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	249,487		$	312,286		$	47,182		$	(76,548	)	$	532,407
Cost of sales	—			(199,444		)	(249,586		)	(46,029		)	80,641			(414,418		)
Gross profit	—			50,043			62,700			1,153			4,093			117,989
Other operating expenses:
Selling expenses	—			(9,061		)	(10,069		)	(2,823		)	—			(21,953		)
Administrative expenses	(686		)	(36,478		)	(8,178		)	(5,161		)	—			(50,503		)
Amortization expense	—			(4,296		)	(5,312		)	(914		)	—			(10,522		)
Total other operating expenses	(686		)	(49,835		)	(23,559		)	(8,898		)	—			(82,978		)
Operating income (loss)	(686		)	208			39,141			(7,745		)	4,093			35,011
Other income (expense):
Interest expense, net	(27		)	(29,026		)	(11,528		)	(3,665		)	—			(44,246		)
Equity in income (loss) of non-consolidated affiliates, net	—			(1,048		)	—			52			(92		)	(1,088		)
Equity earnings (losses) from subsidiaries	(7,492		)	(17,175		)	(52,221		)	—			76,888			—
Foreign currency exchange gains (losses), net	1			(6,357		)	5,002			15,289			—			13,935
Loss on extinguishment of debt	—			(2,358		)	—			—			—			(2,358		)
Other income (expense), net	40,000			(310		)	(181		)	—			(40,000		)	(491		)
Total other income (expense), net	32,482			(56,274		)	(58,928		)	11,676			36,796			(34,248		)
Income (loss) before income taxes	31,796			(56,066		)	(19,787		)	3,931			40,889			763
Income tax benefit (expense)	—			288			(8,702		)	(2,571		)	—			(10,985		)
Net income (loss)	31,796			(55,778		)	(28,489		)	1,360			40,889			(10,222		)
Less: Net income (loss) attributable to non-controlling interests	—			—			(2,056		)	39			—			(2,017		)
Net income (loss) attributable to WireCo WorldGroup (Cayman) Inc.	$	31,796		$	(55,778	)	$	(26,433	)	$	1,321		$	40,889		$	(8,205	)
Comprehensive income (loss)	$	31,796		$	(55,778	)	$	(19,351	)	$	1,738		$	40,889		$	(706	)

	Nine months ended September 30, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments			Consolidated
Net sales	$	—		$	233,355		$	300,277		$	—		$	(85,693	)	$	447,939
Cost of sales	—			(185,156		)	(228,622		)	—			80,657			(333,121		)
Gross profit	—			48,199			71,655			—			(5,036		)	114,818
Other operating expenses:
Selling expenses	—			(8,545		)	(10,644		)	—			—			(19,189		)
Administrative expenses	(8		)	(21,494		)	(22,517		)	(711		)	—			(44,730		)
Amortization expense	—			(4,296		)	(5,610		)	—			—			(9,906		)
Total other operating expenses	(8		)	(34,335		)	(38,771		)	(711		)	—			(73,825		)
Operating income (loss)	(8		)	13,864			32,884			(711		)	(5,036		)	40,993
Other income (expense):
Interest expense, net	—			(27,258		)	(7,563		)	(1,528		)	—			(36,349		)
Loss on investment in the China joint venture	—			(4,764		)	—			(11,582		)	(173		)	(16,519		)
Equity earnings (losses) from subsidiaries	(27,287		)	11,773			(12,458		)	—			27,972			—
Foreign currency exchange losses, net	—			(883		)	(4,516		)	—			—			(5,399		)
Loss on extinguishment of debt	—			(5,540		)	—			—			—			(5,540		)
Other expense, net	—			(873		)	(14,635		)	—			14,783			(725		)
Other expense, net	(27,287		)	(27,545		)	(39,172		)	(13,110		)	42,582			(64,532		)
Loss before income taxes	(27,295		)	(13,681		)	(6,288		)	(13,821		)	37,546			(23,539		)
Income tax benefit (expense)	—			1,427			(5,667		)	—			—			(4,240		)
Net loss	(27,295		)	(12,254		)	(11,955		)	(13,821		)	37,546			(27,779		)
Less: Net loss attributable to non-controlling interests	—			—			(484		)	—			—			(484		)
Net loss attributable to WireCo WorldGroup (Cayman), Inc.	$	(27,295	)	$	(12,254	)	$	(11,471	)	$	(13,821	)	$	37,546		$	(27,295	)
Comprehensive loss	$	(27,295	)	$	(12,254	)	$	(22,625	)	$	(13,821	)	$	37,546		$	(38,449	)

Condensed Consolidating Statements of Cash Flows

Condensed Consolidating Statements of Cash Flows

	Nine months ended September 30, 2012
	WireCo WorldGroup (Cayman) Inc. (Parent)			WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments		Consolidated
Net cash provided by (used in) operating activities	$	(360	)	$	(46,589	)	$	56,354		$	1,934		$	—	$	11,339
Cash flows from investing activities:
Capital expenditures	—			(6,999		)	(15,488		)	(4,201		)	—		(26,688		)
Acquisition of business, net of cash acquired	—			—			—			(169,243		)	—		(169,243		)
Investments in non-consolidated affiliates	—			(1,048		)	—			—			—		(1,048		)
Intercompany dividends	40,000			—			(40,000		)	—			—		—
Investment in subsidiaries	(31,721		)	126,926			(95,026		)	(179		)	—		—
Net cash provided by (used in) investing activities	8,279			118,879			(150,514		)	(173,623		)	—		(196,979		)
Cash flows from financing activities:
Principal payments on long-term debt	—			(612		)	(4,475		)	—			—		(5,087		)
Proceeds from issuance of long-term debt	—			414,150			—			—			—		414,150
Debt issuance costs paid	—			(16,411		)	—			—			—		(16,411		)
Retirement of long-term debt	—			(98,750		)	—			(59,400		)	—		(158,150		)
Increases (decreases) in intercompany notes	6,700			(358,120		)	104,461			246,959			—		—
Net repayments under revolving credit agreements	—			(44,696		)	—			—			—		(44,696		)
Borrowings under Revolving Loan Facility	—			83,700			—			—			—		83,700
Repayments under Revolving Loan Facility	—			(50,900		)	—			—			—		(50,900		)
Acquisition installment payments	—			—			(9,418		)	—			—		(9,418		)
Repurchase of common stock	(14,127		)	—			—			—			—		(14,127		)
Proceeds from exercise of stock options	386			—			—			—			—		386
Net cash provided by (used in) financing activities	(7,041		)	(71,639		)	90,568			187,559			—		199,447
Effect of exchange rates on cash and cash equivalents	—			—			963			1,895			—		2,858

Increase (decrease) in cash and cash equivalents	878		651		(2,629		)	17,765		—		16,665
Cash and cash equivalents, beginning of period	3		2,265		25,385			10		—		27,663
Cash and cash equivalents, end of period	$	881	$	2,916	$	22,756		$	17,775	$	—	$	44,328

	Nine months ended September 30, 2011
	WireCo WorldGroup (Cayman) Inc. (Parent)		WireCo WorldGroup Inc. (Issuer)			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination Adjustments		Consolidated
Net cash provided by (used in) operating activities	$	—	$	(14,009	)	$	21,093		$	—		$	—	$	7,084
Cash flows from investing activities:
Capital expenditures	—		(5,986		)	(8,257		)	—			—		(14,243		)
Acquisition of business, net of cash acquired	—		—			(51,813		)	—			—		(51,813		)
Investments in non-consolidated affiliates	—		(1,836		)	—			(15,000		)	—		(16,836		)
Net cash used in investing activities	—		(7,822		)	(60,070		)	(15,000		)	—		(82,892		)
Cash flows from financing activities:
Principal payments on long-term debt	—		(1,107		)	(124		)	—			—		(1,231		)
Proceeds from issuance of long-term debt	—		157,125			—			—			—		157,125
Debt issuance costs paid	—		(8,680		)	—			—			—		(8,680		)
Retirement of long-term debt	—		(132,814		)	—			—			—		(132,814		)
Amendment fees paid to third-parties	—		(1,381		)	—			—			—		(1,381		)
Net borrowings under revolving credit agreement	—		31,698			—			—			—		31,698
Increases (decreases) in intercompany notes	—		(56,088		)	41,088			15,000			—		—
Net cash provided by (used in) financing activities	—		(11,247		)	40,964			15,000			—		44,717
Effect of exchange rates on cash and cash equivalents	—		—			(882		)	—			—		(882		)
Increase (decrease) in cash and cash equivalents	—		(33,078		)	1,105			—			—		(31,973		)
Cash and cash equivalents, beginning of period	—		35,481			18,328			71			—		53,880
Cash and cash equivalents, end of period	$	—	$	2,403		$	19,433		$	71		$	—	$	21,907

XML

Fair Value Measurements (Details - Tabular2) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Foreign currency forward contracts	$ 0
Interest rate swap	0
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Foreign currency forward contracts	197
Interest rate swap	243
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Foreign currency forward contracts	0
Interest rate swap	$ 0

XML

Contingencies (TextBlock)

9 Months Ended

Sep. 30, 2012

Commitments and Contingencies Disclosure [Abstract]

Contingencies

Contingencies

The Company is involved in various claims and legal actions arising in the ordinary course of business, which are incidental to its operations. The Company currently maintains insurance coverage for certain risks, such as product liability and workers’ compensation. In accordance with Accounting Standards Codification ("ASC") Topic 450, Contingencies, the Company establishes accruals for litigation matters when the Company believes it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. As of September 30, 2012, the Company had accrued approximately $599 for certain outstanding legal proceedings.

If the Company has not accrued an amount because the litigation does not meet the criteria for accrual as set forth above, the Company discloses the matter if a material loss is reasonably possible and the Company is able to estimate a range of possible losses. At September 30, 2012, no legal proceedings met that criteria.

XML

Inventories (TableBlock)

9 Months Ended

Sep. 30, 2012

Inventory Disclosure [Abstract]

Schedule of Inventories

The major classes of inventories were as follows as of the dates indicated:

	September 30, 2012		December 31, 2011
Raw materials	$	89,360	$	77,033
Work in process	37,005		14,287
Finished goods, net	141,145		96,224
Inventories, net	$	267,510	$	187,544

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Derivative Instruments (Details - Textual)	3 Months Ended			9 Months Ended							3 Months Ended
	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Sep. 30, 2012 EUR (€)	Jun. 19, 2012 USD ($)	Jun. 19, 2012 EUR (€)	Jun. 13, 2012 USD ($)	Jun. 13, 2012 EUR (€)	Sep. 30, 2012 Interest Rate Swap [Member] USD ($)
Derivative [Line Items]
Foreign currency forward contract to receive a gross notional value	$ 3,892,000			$ 3,892,000		€ 2,942,000		€ 21,671,000		€ 160,000,000
Foreign Currency Exchange Rate							1.00	0.7923	1.00	0.7952
Derivative, Gain (Loss) on Derivative, Net				1,471,000							79,000
Foreign currency exchange gains (losses), net	13,969,000	7,314,000	(13,547,000)	13,935,000	(5,399,000)
Notional Amount of Interest Rate Derivatives						€ 15,000,000
Derivative, Fixed Interest Rate											1.52%

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Intangible Assets and Goodwill (Details - Tabular1) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Components of intangible assets
Total Intangible Assets	$ 241,057	$ 175,754
Accumulated Amortization of Definite Intangible Assets	(77,245)	(65,981)
Net Carring Amount of Define Intangible Assets	82,398
Intangible assets, net	163,812	109,773
Customer and distributor relationships [Member]
Components of intangible assets
Customer and Distributor Relationships	129,126	105,191
Accumulated Amortization of Definite Intangible Assets	(63,782)	(53,477)
Net Carring Amount of Define Intangible Assets	65,344	51,714
Trade name [Member]
Components of intangible assets
Trade Names - Non-amortizing	81,414	48,140
Trade Name - Amortizing	682	682
Accumulated Amortization of Definite Intangible Assets	(254)	(220)
Net Carring Amount of Define Intangible Assets	428	462
Technology and patents [Member]
Components of intangible assets
Technology and Patents	23,500	15,739
Accumulated Amortization of Definite Intangible Assets	(7,327)	(6,449)
Net Carring Amount of Define Intangible Assets	16,173	9,290
Other [Member]
Components of intangible assets
Other	6,335	6,002
Accumulated Amortization of Definite Intangible Assets	(5,882)	(5,835)
Net Carring Amount of Define Intangible Assets	$ 453	$ 167

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Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Statement of Other Comprehensive Income [Abstract]
Net loss including non-controlling interests	$ (6,308)	$ (20,868)	$ (10,222)	$ (27,779)
Other comprehensive income (loss):
Foreign currency translation gain (loss)	8,951	(20,962)	9,516	(10,670)
Comprehensive income (loss) including non-controlling interests	2,643	(41,830)	(706)	(38,449)
Less: Comprehensive income (loss) attributable to non-controlling interests	(1,520)	(783)	(1,787)	10
Comprehensive income (loss) attributable to WireCo WorldGroup (Cayman) Inc.	$ 4,163	$ (41,047)	$ 1,081	$ (38,459)

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Inventories (TextBlock)

9 Months Ended

Sep. 30, 2012

Inventory Disclosure [Abstract]

Inventories

Inventories

The major classes of inventories were as follows as of the dates indicated:

	September 30, 2012		December 31, 2011
Raw materials	$	89,360	$	77,033
Work in process	37,005		14,287
Finished goods, net	141,145		96,224
Inventories, net	$	267,510	$	187,544

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Income Taxes (Details - Textual) (USD $) In Thousands, unless otherwise specified	3 Months Ended			9 Months Ended		3 Months Ended
	Sep. 30, 2012	Jun. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012 Income taxes [Member] Restatement Adjustment [Member]	Jun. 30, 2012 Income taxes [Member] Restatement Adjustment [Member]	Mar. 31, 2012 Income taxes [Member] Restatement Adjustment [Member]
Income Tax Disclosure [Abstract]
Effective income tax rate	(60.00%)		8.50%	1439.70%	(18.00%)
Tax expense		$ 9,322
deferred charge			680		680
Valuation allowance	7,646			7,646
U.S. deferred tax benefits	5,524			583
Unrecognized tax benefits increased				1,732
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Quantifying Misstatement in Current Year Financial Statements, Amount						$ 2,800	$ 2,304	$ 496

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Intangible Assets and Goodwill (TableBlock)

9 Months Ended

Sep. 30, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Components of intangible assets

The components of intangible assets were as follows as of the dates indicated:

	Gross carrying amount		Accumulated amortization			Net carrying amount
September 30, 2012
Customer and distributor relationships	$	129,126	$	(63,782	)	$	65,344
Trade names - non-amortizing	81,414		—			81,414
Trade name - amortizing	682		(254		)	428
Technology and patents	23,500		(7,327		)	16,173
Other	6,335		(5,882		)	453
Total intangible assets	$	241,057	$	(77,245	)	$	163,812
December 31, 2011
Customer and distributor relationships	$	105,191	$	(53,477	)	$	51,714
Trade names - non-amortizing	48,140		—			48,140
Trade name - amortizing	682		(220		)	462
Technology and patents	15,739		(6,449		)	9,290
Other	6,002		(5,835		)	167
Total intangible assets	$	175,754	$	(65,981	)	$	109,773

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Using the exchange rates in effect at period end, estimated amortization of intangible assets as of September 30, 2012 is as follows:

Remainder of 2012	$	3,536
2013	15,905
2014	10,922
2015	10,032
2016	9,810
Thereafter	32,193
Total	$	82,398

Change in carrying value of goodwill

The change in the carrying value of goodwill for the nine months ended September 30, 2012 was as follows:

December 31, 2011	$	168,831
Goodwill resulting from acquisition	25,668
Foreign currency translation	2,204
September 30, 2012	$	196,703

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Acquisition (Details - Tabular2) (Lankhorst [Member], USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Lankhorst [Member]
Business Acquisition [Line Items]
Net Sales	$ 653,460	$ 610,987
Net Income (Loss)	$ (9,704)	$ (42,011)

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Related Party Transactions (TextBlock)

9 Months Ended

Sep. 30, 2012

Related Party Transactions [Abstract]

Related Party Transactions

Related Party Transactions

Paine & Partners, LLC (“Paine & Partners”), which manages the funds that control the Company, has entered into agreements with the Company to provide administrative and other support services. The Company recorded management fees of $693 and $575 for the three months ended September 30, 2012 and 2011, respectively, and $2,107 and $1,725 for the nine months endedSeptember 30, 2012 and 2011, respectively. In addition, the Company incurred fees of $2,200 and $1,000 during the third quarter of 2012 and 2011, respectively, associated with Paine & Partners' services related to the Lankhorst and Drumet acquisitions. The management and transaction fees were recorded in Administrative expenses in the consolidated statements of operations.

Additionally, during the third quarter of 2012, there were equity transaction between the Company and its executive officers and other key members of management. For further discussion on these equity transactions, refer to Note 9—“Equity”.