Business Acquisitions (Tables)

3 Months Ended

12 Months Ended

Aug. 31, 2015

Results of Operations Since Acquisition Date [Table Text Block]

Net sales, income before taxes and net income attributable to A. Schulman, Inc. from the Citadel acquisition included in the Company’s results since the June 1, 2015 acquisition are as follows:



	June 1, 2015 to August 31, 2015
	(In thousands)
Net sales	$	116,659
Income before taxes	$	4,999
Net income attributable to A. Schulman Inc.	$	4,304

Net sales, income before taxes and net income attributable to A. Schulman, Inc. from the Specialty Plastics acquisition included in the Company’s results since the July 1, 2014 acquisition are as follows:



	July 1, 2014 to August 31, 2014
	(In thousands)
Net sales	$	25,351
Income before taxes	$	1,644
Net income attributable to A. Schulman, Inc.	$	1,475

Schedule of Purchase Price Allocation [Table Text Block]

The following table presents the preliminary estimated fair value of the assets acquired and liabilities assumed from the Citadel acquisition at the date of acquisition:



	As of June 1, 2015
	(In thousands)
Accounts receivable	$	71,534
Inventories	44,623
Prepaid expenses and other current assets	15,586
Property, plant and equipment	78,266
Intangible assets	325,000
Other long-term assets	3,593
Total assets acquired	$	538,602

Accounts payable	29,500
Accrued liabilities	19,710
Deferred income taxes, long-term	116,102
Other long-term liabilities	3,121
Total liabilities assumed	$	168,433
Identifiable net assets acquired	$	370,169
Goodwill	431,391
Net assets acquired	$	801,560

The following table presents the fair value of the assets acquired and liabilities assumed from the Specialty Plastics acquisition at the date of acquisition:



	As of July 1, 2014
	(In thousands)
Accounts receivable	$	27,850
Inventories	12,781
Prepaid expenses and other current assets	553
Property, plant and equipment	20,049
Intangible assets	26,985
Total assets acquired	$	88,218

Accounts payable	15,192
Accrued payroll, taxes and related benefits	1,690
Other accrued liabilities	951
Other long-term liabilities	181
Total liabilities assumed	$	18,014
Identifiable net assets acquired	$	70,204
Goodwill	20,796
Net assets acquired	$	91,000

Business Acquisition, Pro Forma Information [Table Text Block]

The following pro forma information represents the consolidated results of the Company as if the Specialty Plastics acquisition occurred as of September 1, 2012:



	For the Years Ended August 31,
	2014		2013
	Unaudited
	(In thousands, except per share data)
Net sales	$	2,580,646	$	2,289,719
Net income attributable to A. Schulman, Inc.	$	65,639	$	33,480
Net income per share of common stock attributable to A. Schulman, Inc. - diluted	$	2.24	$	1.14

The following pro forma information represents the consolidated results of the Company as if the Citadel acquisition occurred as of September 1, 2013:



	For the Years Ended August 31,
	2015		2014
	Unaudited
	(In thousands, except per share data)
Net sales	$	2,769,560	$	2,877,891
Net income available to A. Schulman, Inc. common stockholders	$	23,870	$	(1,516	)
Net income per share of common stock attributable to A. Schulman, Inc. - diluted	$	0.81	$	(0.05	)

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Other Business Transactions

The following table summarizes the Company's other business transactions for the periods presented:



Transaction Description	Date of Transaction	Purchase Consideration (In millions)	Segment
ECM Plastics, Inc.	September 4, 2012	$36.8	USCAN
A Massachusetts producer of custom color, specialty additive masterbatch and niche engineered plastics products, with a strong presence in personal care and cosmetics
Perrite Group	September 2, 2013	$51.3	EMEA and APAC
A thermoplastics manufacturer with business in niche engineered plastics and custom color with operations in Malaysia, the United Kingdom and France
Network Polymers, Inc.	December 2, 2013	$49.2	USCAN
An Ohio niche engineered plastics compounding business that is a single source provider of thermoplastic resins and alloys
Prime Colorants	December 31, 2013	$15.1	USCAN
A Tennessee manufacturer of custom color and additive concentrates
Compco Pty. Ltd.	September 2, 2014	$6.7	APAC
A manufacturer of masterbatches and custom color with operations in Australia

The Company incurred $17.3 million, $6.0 million and $2.7 million of acquisition related costs, primarily included in selling, general & administrative expenses, during fiscal 2015, 2014 and 2013, respectively.