Restatement of Previously Issued Financial Statements (Tables)

9 Months Ended

May 31, 2013

Reconciliation of Sales and Cost of Sales

The following is a reconciliation of sales and cost of sales as previously reported to the adjusted 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 three- and nine-month periods ended May 31, 2012 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 May 31, 2012

Consolidated sales	$	92,924	$	18,359	$	111,283
Consolidated cost of sales		81,470		18,359		99,829
Industrial Ingredient sales		66,751		18,359		85,110

Nine Months Ended May 31, 2012

Consolidated sales	$	269,858	$	53,070	$	322,928
Consolidated cost of sales		237,195		53,070		290,265
Industrial Ingredient sales		192,857		53,070		245,927