Restructuring Related Costs

12 Months Ended

Jun. 30, 2016

Note 14—Restructuring Related Costs

In November 2013, the Company announced its intention to reorganize and cease its operations in its Terre Haute, Indiana, Evansville, Indiana and Fairfield, New Jersey facilities. In September 2015, the Company announced the closure of its facility in Melrose Park, Illinois. Additionally, in fiscal 2015, the Company recorded certain restructuring related severance costs primarily in Europe resulting from the integration of businesses subsequent to the merger with Chesapeake in February 2014. In May 2016, the Company announced the planned closure and relocation of the business in Stuttgart, Germany. The following is a summary of the activity with respect to the Company’s restructuring related costs.


	Successor
	Severance and		Buildings and
	Employee Related		Related Costs		Total
Balance at June 30, 2014	$	2,060	$	2,250	$	4,310
Restructuring related costs		6,419		—		6,419
Amounts paid		(8,223)		(1,474)		(9,697)
Balance at June 30, 2015		256		776		1,032
Restructuring related costs		6,925		3,759		10,684
Amounts paid		(3,705)		(2,210)		(5,915)
Non-cash usage		—		(2,026)		(2,026)
Balance at June 30, 2016	$	3,476	$	299	$	3,775

These costs are primarily recorded in cost of goods sold in the accompanying consolidated statements of operations and comprehensive income (loss). Accrued restructuring related costs are included in other current liabilities on the consolidated balance sheets. The fiscal 2016 activity includes the impairment charge of $2,026 related to certain property, plant and equipment at the Stuttgart, Germany facility (see Note 8).

Of the total restructuring related costs for the fiscal year ended June 30, 2016, $3,576 were recorded in the North America segment and $7,108 were recorded in the Europe segment. Of the total restructuring related costs for the fiscal year ended June 30, 2015, $845 were recorded in the North America segment and $5,574 were recorded in the Europe segment.