Basis of Presentation (Tables)

3 Months Ended

Dec. 31, 2015

Basis of Presentation

Schedule of corrections of the misstatement on the Company's consolidated balance sheets, consolidated statements of income and comprehensive income (loss) and consolidated statement of cash flows

	December 31, 2015									September 30, 2015
	As Reported			Adjustment			As Revised			As Reported			Adjustment			As Revised
Consolidated Balance Sheets
Goodwill	$	1,200,501		$	(13,930	)	$	1,186,571		$	1,118,020		$	(13,930	)	$	1,104,090
Total assets	$	4,901,327		$	(13,930	)	$	4,887,397		$	4,868,409		$	(13,930	)	$	4,854,479
Deferred income taxes	$	723,201		$	(45,235	)	$	677,966		$	701,694		$	(38,671	)	$	663,023
Total liabilities	$	3,420,166		$	(45,235	)	$	3,374,931		$	3,436,663		$	(38,671	)	$	3,397,992
Capital in excess of par	$	1,507,408		$	22,498		$	1,529,906		$	1,542,584		$	—		$	1,542,584
Retained earnings	$	—		$	—		$	—		$	(1,136	)	$	17,818		$	16,682
Accumulated other comprehensive loss	$	(129,758	)	$	8,807		$	(120,951	)	$	(109,702	)	$	6,923		$	(102,779	)
Total shareholder's equity	$	1,377,650		$	31,305		$	1,408,955		$	1,431,746		$	24,741		$	1,456,487
Total liabilities and shareholder's equity	$	4,901,327		$	(13,930	)	$	4,887,397		$	4,868,409		$	(13,930	)	$	4,854,479

	Three months ended December 31, 2015									Three months ended December 31, 2014
	As Reported			Adjustment			As Revised			As Reported			Adjustment			As Revised
Consolidated Statements of Income and Comprehensive Income (Loss)
Cost of sales (See Note 3)	$	443,144		$	—		$	443,144		$	445,180		$	3,707		$	448,887
Total costs and expenses	$	759,949		$	—		$	759,949		$	730,246		$	3,707		$	733,953
Income from operations	$	42,041		$	—		$	42,041		$	95,525		$	(3,707	)	$	91,818
Income from operations before income taxes	$	5,743		$	—		$	5,743		$	59,423		$	(3,707	)	$	55,716
(Benefit) provision for income taxes	$	1,945		$	(4,680	)	$	(2,735	)	$	21,232		$	(1,423	)	$	19,809
Net income (loss)	$	3,798		$	4,680		$	8,478		$	38,191		$	(2,284	)	$	35,907
Net (loss) income attributable to NBTY, Inc.	$	3,937		$	4,680		$	8,617		$	38,191		$	(2,284	)	$	35,907
Foreign currency translation adjustment, net of taxes of ($997) and $396, respectively	$	(20,630	)	$	1,884		$	(18,746	)	$	(30,307	)	$	3,477		$	(26,830	)
Total other comprehensive loss, net of tax:	$	(20,630	)	$	1,884		$	(18,746	)	$	(29,586	)	$	3,477		$	(26,109	)
Comprehensive loss	$	(16,832	)	$	6,564		$	(10,268	)	$	8,606		$	1,192		$	9,798
Comprehensive loss attributable to NBTY, Inc.	$	(16,119	)	$	6,564		$	(9,555	)	$	8,606		$	1,192		$	9,798

	Three months ended December 31, 2015									Three months ended December 31, 2014
	As Reported			Adjustment			As Revised			As Reported			Adjustment			As Revised
Consolidated Statement of Cash Flows
Net income (loss)	$	3,798		$	4,680		$	8,478		$	38,191		$	(2,284	)	$	35,907
Inventories	$	10,024		$	—		$	10,024		$	37,604		$	3,707		$	41,311
Deferred income taxes	$	5,499		$	(4,680	)	$	819		$	(256	)	$	—		$	(256	)
Net cash provided by operating activities	$	64,629		$	—		$	64,629		$	133,070		$	—		$	133,070
Accrued expenses and other liabilities	$	(56,537	)	$	—		$	(56,537	)	$	(15,390	)	$	(1,423	)		(16,813	)

Schedule of accounts receivable reserves

	December 31, 2015		September 30, 2015
Promotional program incentive allowances	$	102,758	$	84,088
Allowance for sales returns		18,282		17,080
Allowance for doubtful accounts		2,632		2,600
Other accounts receivable allowances		3,516		3,091
	$	127,188	$	106,859

Schedule of changes in the temporary equity attributable to the redeemable NCI

	Equity attributable to redeemable non-controlling interest
Balance at September 30, 2015	$	—
Issuance of non-controlling interest—Doctor Organic Limited		104,224
Net loss attributable to non-controlling interests		(139	)
Other comprehensive loss		(574	)
Balance at December 31, 2015	$	103,511