Acquisitions and Divestitures Purchase price allocation (Tables)

12 Months Ended

Jul. 31, 2014

Precision Dynamics Corporation [Member]

The following table details the final allocation of the PDC purchase price:



Fair values:
	Cash and cash equivalents	$	12,904
	Accounts receivable — net	21,178
	Total inventories	16,788
	Prepaid expenses and other current assets	4,233
	Goodwill	168,150
	Other intangible assets	109,300
	Other assets	483
	Property, plant and equipment	18,015
	Accounts payable	(10,060		)
	Wages and amounts withheld from employees	(4,234		)
	Taxes, other than income taxes	(600		)
	Accrued income taxes	(57		)
	Other current liabilities	(5,181		)
	Other long-term liabilities	(16,858		)
		314,061
	Less: cash acquired	(12,904		)
Fair value of total consideration		$	301,157



	2013			2012
Net sales, as reported	$	1,157,792		$	1,071,504
Net sales, pro forma	1,226,217			1,241,372
(Loss) earnings from continuing operations, as reported	(138,257		)	103,493
(Loss) earnings from continuing operations, pro forma	(133,957		)	104,014
Basic (loss) earnings from continuing operations per Class A Common Share, as reported	(2.70		)	1.97
Basic (loss) earnings from continuing operations per Class A Common Share, pro forma	(2.61		)	1.98
Diluted (loss) earnings from continuing operations per Class A Common Share, as reported	(2.70		)	1.95
Diluted (loss) earnings from continuing operations per Class A Common Share, pro forma	(2.61		)	1.96

Grafo, Runelandhs and Pervaco Acquisitions [Member]

The following table summarizes the combined estimated fair values of the assets acquired and liabilities assumed at the date of the acquisition:



Current assets net of cash	$	5,082
Property, plant & equipment	2,743
Goodwill	22,844
Customer relationships	8,903
Tradenames	6,878
Non-compete agreements	186

Total assets acquired net of cash	$	46,636
Liabilities assumed	7,555
Debt assumed	1,432

Net assets acquired	$	37,649