Restatement of Previously Issued Financial Statements (Tables)

3 Months Ended

Nov. 30, 2012

Accounting Changes And Error Corrections [Abstract]

Reconciliation of Sales and Cost of Sales

The following is a reconciliation of sales and cost of sales as previously reported to the restated amounts. The adjustments do not affect the Company’s previously reported gross margin, income (loss) from operations, net income (loss) or earnings (loss) per share in the Condensed Consolidated Statements of Operations for the quarters ended November 30, 2012 and 2011 or to any items reported in the Condensed Consolidated Balance Sheets or the Condensed Consolidated Statements of Comprehensive Income (Loss) or Cash Flows.


	As Previously Reported		Adjustment		As Restated
	(Dollars in thousands)
Quarter Ended November 30, 2012
Consolidated sales	$	94,859	$	23,163	$	118,022
Consolidated cost of sales		81,601		23,163		104,764
Industrial Ingredient sales		67,205		23,163		90,368
Quarter Ended November 30, 2011
Consolidated sales	$	90,746	$	17,422	$	108,168
Consolidated cost of sales		78,938		17,422		96,360
Industrial Ingredient sales		64,822		17,422		82,244

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

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