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Note 17 - Consolidating Statements of Operations (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Nov. 30, 2015
Nov. 30, 2014
Nov. 30, 2015
Nov. 30, 2014
Parent Company [Member]        
NET SALES $ 63,396 $ 61,381 $ 127,283 $ 127,649
COST OF SALES (exclusive of amortization shown separately below) 22,075 20,184 42,340 40,958
GROSS PROFIT 41,321 41,197 84,943 86,691
Research and development 3,310 2,756 5,949 5,396
Selling and marketing 6,675 6,598 13,075 12,835
Distribution 2,493 2,714 4,936 5,394
General and administrative 6,809 7,030 14,096 14,291
Amortization expense 11,972 11,971 23,945 23,942
Total operating expenses 31,259 31,069 62,001 61,858
INCOME (LOSS) FROM OPERATIONS 10,062 10,128 22,942 24,833
Interest income 39 15 78 18
Interest expense (22,361) (22,709) (44,744) (44,889)
Other, net 435 273 959 414
Total non-operating expense (21,887) (22,421) (43,707) (44,457)
(LOSS) INCOME BEFORE INCOME TAXES (11,825) (12,293) (20,765) (19,624)
(BENEFIT) PROVISION FOR INCOME TAXES (1,636) (4,215) (3,886) (6,404)
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES (10,189) (8,078) (16,879) (13,220)
Net Income (Loss) of consolidated subsidiaries (1,607) (999) (2,134) (1,337)
NET (LOSS) INCOME (11,796) (9,077) (19,013) (14,557)
GROSS PROFIT 41,321 41,197 84,943 86,691
OPERATING EXPENSES:        
Research and development 3,310 2,756 5,949 5,396
Selling and marketing 6,675 6,598 13,075 12,835
Distribution 2,493 2,714 4,936 5,394
General and administrative 6,809 7,030 14,096 14,291
Amortization expense 11,972 11,971 23,945 23,942
Total operating expenses 31,259 31,069 62,001 61,858
INCOME (LOSS) FROM OPERATIONS 10,062 10,128 22,942 24,833
NON-OPERATING (EXPENSE) INCOME:        
Interest income 39 15 78 18
Interest expense (22,361) (22,709) (44,744) (44,889)
Other, net 435 273 959 414
Total non-operating expense (21,887) (22,421) (43,707) (44,457)
(LOSS) INCOME BEFORE INCOME TAXES (11,825) (12,293) (20,765) (19,624)
(BENEFIT) PROVISION FOR INCOME TAXES (1,636) (4,215) (3,886) (6,404)
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES (10,189) (8,078) (16,879) (13,220)
Net Income (Loss) of consolidated subsidiaries (1,607) (999) (2,134) (1,337)
NET (LOSS) INCOME (11,796) (9,077) (19,013) (14,557)
NET SALES 63,396 61,381 127,283 127,649
COST OF SALES (exclusive of amortization shown separately below) 22,075 20,184 42,340 40,958
GROSS PROFIT 41,321 41,197 84,943 86,691
Guarantor Subsidiaries [Member]        
NET SALES 14,335 13,442 29,053 28,056
COST OF SALES (exclusive of amortization shown separately below) 9,111 8,366 18,079 17,993
GROSS PROFIT 5,224 5,076 10,974 10,063
Research and development 3,284 4,152 7,303 8,367
Selling and marketing 2,959 2,498 5,504 5,193
Distribution 334 400 723 788
General and administrative 1,528 1,223 2,828 2,269
Amortization expense 1,087 1,076 2,156 2,151
Total operating expenses 9,192 9,349 18,514 18,768
INCOME (LOSS) FROM OPERATIONS $ (3,968) $ (4,273) $ (7,540) $ (8,705)
Interest income
Interest expense $ (114) $ (123) $ (233) $ (247)
Other, net (119) (48) (247) (87)
Total non-operating expense (233) (171) (480) (334)
(LOSS) INCOME BEFORE INCOME TAXES (4,201) (4,444) (8,020) (9,039)
(BENEFIT) PROVISION FOR INCOME TAXES (1,386) (1,740) (2,789) (3,475)
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES $ (2,815) $ (2,704) $ (5,231) $ (5,564)
Net Income (Loss) of consolidated subsidiaries
NET (LOSS) INCOME $ (2,815) $ (2,704) $ (5,231) $ (5,564)
GROSS PROFIT 5,224 5,076 10,974 10,063
OPERATING EXPENSES:        
Research and development 3,284 4,152 7,303 8,367
Selling and marketing 2,959 2,498 5,504 5,193
Distribution 334 400 723 788
General and administrative 1,528 1,223 2,828 2,269
Amortization expense 1,087 1,076 2,156 2,151
Total operating expenses 9,192 9,349 18,514 18,768
INCOME (LOSS) FROM OPERATIONS $ (3,968) $ (4,273) $ (7,540) $ (8,705)
NON-OPERATING (EXPENSE) INCOME:        
Interest income
Interest expense $ (114) $ (123) $ (233) $ (247)
Other, net (119) (48) (247) (87)
Total non-operating expense (233) (171) (480) (334)
(LOSS) INCOME BEFORE INCOME TAXES (4,201) (4,444) (8,020) (9,039)
(BENEFIT) PROVISION FOR INCOME TAXES (1,386) (1,740) (2,789) (3,475)
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES $ (2,815) $ (2,704) $ (5,231) $ (5,564)
Net Income (Loss) of consolidated subsidiaries
NET (LOSS) INCOME $ (2,815) $ (2,704) $ (5,231) $ (5,564)
NET SALES 14,335 13,442 29,053 28,056
COST OF SALES (exclusive of amortization shown separately below) 9,111 8,366 18,079 17,993
GROSS PROFIT 5,224 5,076 10,974 10,063
Non-Guarantor Subsidiaries [Member]        
NET SALES 35,132 40,049 70,431 79,621
COST OF SALES (exclusive of amortization shown separately below) 23,316 25,818 45,916 50,258
GROSS PROFIT 11,816 14,231 24,515 29,363
Research and development 166 207 338 431
Selling and marketing 5,185 6,277 10,227 12,401
Distribution 1,568 2,202 3,155 4,174
General and administrative 2,271 2,445 4,430 5,021
Amortization expense 532 604 1,068 1,239
Total operating expenses 9,722 11,735 19,218 23,266
INCOME (LOSS) FROM OPERATIONS 2,094 2,496 5,297 6,097
Interest income 34 45 59 123
Interest expense (11) (18) (23) (37)
Other, net (238) (11) (762) (38)
Total non-operating expense (215) 16 (726) 48
(LOSS) INCOME BEFORE INCOME TAXES 1,879 2,512 4,571 6,145
(BENEFIT) PROVISION FOR INCOME TAXES 671 807 1,474 1,918
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES $ 1,208 $ 1,705 $ 3,097 $ 4,227
Net Income (Loss) of consolidated subsidiaries
NET (LOSS) INCOME $ 1,208 $ 1,705 $ 3,097 $ 4,227
GROSS PROFIT 11,816 14,231 24,515 29,363
OPERATING EXPENSES:        
Research and development 166 207 338 431
Selling and marketing 5,185 6,277 10,227 12,401
Distribution 1,568 2,202 3,155 4,174
General and administrative 2,271 2,445 4,430 5,021
Amortization expense 532 604 1,068 1,239
Total operating expenses 9,722 11,735 19,218 23,266
INCOME (LOSS) FROM OPERATIONS 2,094 2,496 5,297 6,097
NON-OPERATING (EXPENSE) INCOME:        
Interest income 34 45 59 123
Interest expense (11) (18) (23) (37)
Other, net (238) (11) (762) (38)
Total non-operating expense (215) 16 (726) 48
(LOSS) INCOME BEFORE INCOME TAXES 1,879 2,512 4,571 6,145
(BENEFIT) PROVISION FOR INCOME TAXES 671 807 1,474 1,918
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES $ 1,208 $ 1,705 $ 3,097 $ 4,227
Net Income (Loss) of consolidated subsidiaries
NET (LOSS) INCOME $ 1,208 $ 1,705 $ 3,097 $ 4,227
NET SALES 35,132 40,049 70,431 79,621
COST OF SALES (exclusive of amortization shown separately below) 23,316 25,818 45,916 50,258
GROSS PROFIT 11,816 14,231 24,515 29,363
Consolidation, Eliminations [Member]        
NET SALES (16,614) (18,595) (33,806) (36,609)
COST OF SALES (exclusive of amortization shown separately below) $ (16,614) $ (18,595) $ (33,806) $ (36,609)
GROSS PROFIT
Research and development
Selling and marketing
Distribution
General and administrative
Amortization expense
Total operating expenses
INCOME (LOSS) FROM OPERATIONS
Interest income $ (32) $ (28) $ (54) $ (53)
Interest expense $ 32 $ 28 $ 54 $ 53
Other, net
Total non-operating expense
(LOSS) INCOME BEFORE INCOME TAXES
(BENEFIT) PROVISION FOR INCOME TAXES
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES
Net Income (Loss) of consolidated subsidiaries $ 1,607 $ 999 $ 2,134 $ 1,337
NET (LOSS) INCOME $ 1,607 $ 999 $ 2,134 $ 1,337
GROSS PROFIT
OPERATING EXPENSES:        
Research and development
Selling and marketing
Distribution
General and administrative
Amortization expense
Total operating expenses
INCOME (LOSS) FROM OPERATIONS
NON-OPERATING (EXPENSE) INCOME:        
Interest income $ (32) $ (28) $ (54) $ (53)
Interest expense $ 32 $ 28 $ 54 $ 53
Other, net
Total non-operating expense
(LOSS) INCOME BEFORE INCOME TAXES
(BENEFIT) PROVISION FOR INCOME TAXES
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES
Net Income (Loss) of consolidated subsidiaries $ 1,607 $ 999 $ 2,134 $ 1,337
NET (LOSS) INCOME 1,607 999 2,134 1,337
NET SALES (16,614) (18,595) (33,806) (36,609)
COST OF SALES (exclusive of amortization shown separately below) $ (16,614) $ (18,595) $ (33,806) $ (36,609)
GROSS PROFIT
NET SALES $ 96,249 $ 96,277 $ 192,961 $ 198,717
COST OF SALES (exclusive of amortization shown separately below) 37,888 35,773 72,529 72,600
GROSS PROFIT 58,361 60,504 120,432 126,117
Research and development 6,760 7,115 13,590 14,194
Selling and marketing 14,819 15,373 28,806 30,429
Distribution 4,395 5,316 8,814 10,356
General and administrative 10,608 10,698 21,354 21,581
Amortization expense 13,591 13,651 27,169 27,332
Total operating expenses 50,173 52,153 99,733 103,892
INCOME (LOSS) FROM OPERATIONS 8,188 8,351 20,699 22,225
Interest income 41 32 83 88
Interest expense (22,454) (22,822) (44,946) (45,120)
Other, net 78 214 (50) 289
Total non-operating expense (22,335) (22,576) (44,913) (44,743)
(LOSS) INCOME BEFORE INCOME TAXES (14,147) (14,225) (24,214) (22,518)
(BENEFIT) PROVISION FOR INCOME TAXES (2,351) (5,148) (5,201) (7,961)
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES $ (11,796) $ (9,077) $ (19,013) $ (14,557)
Net Income (Loss) of consolidated subsidiaries
NET (LOSS) INCOME $ (11,796) $ (9,077) $ (19,013) $ (14,557)
GROSS PROFIT 58,361 60,504 120,432 126,117
Research and development 6,760 7,115 13,590 14,194
Selling and marketing 14,819 15,373 28,806 30,429
Distribution 4,395 5,316 8,814 10,356
General and administrative 10,608 10,698 21,354 21,581
Amortization expense 13,591 13,651 27,169 27,332
Total operating expenses 50,173 52,153 99,733 103,892
INCOME (LOSS) FROM OPERATIONS 8,188 8,351 20,699 22,225
Interest income 41 32 83 88
Interest expense (22,454) (22,822) (44,946) (45,120)
Other, net 78 214 (50) 289
Total non-operating expense (22,335) (22,576) (44,913) (44,743)
(LOSS) INCOME BEFORE INCOME TAXES (14,147) (14,225) (24,214) (22,518)
(BENEFIT) PROVISION FOR INCOME TAXES (2,351) (5,148) (5,201) (7,961)
NET (LOSS) INCOME BEFORE EARNINGS OF CONSOLIDATED SUBSIDIARIES $ (11,796) $ (9,077) $ (19,013) $ (14,557)
Net Income (Loss) of consolidated subsidiaries
NET (LOSS) INCOME $ (11,796) $ (9,077) $ (19,013) $ (14,557)
NET SALES 96,249 96,277 192,961 198,717
COST OF SALES (exclusive of amortization shown separately below) 37,888 35,773 72,529 72,600
GROSS PROFIT $ 58,361 $ 60,504 $ 120,432 $ 126,117