Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2013

Stock Options [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Allocation of Share-Based Compensation Cost

Set forth below is the impact on our results of operations of recording share-based compensation from stock options for the nine-month period ended September 30, 2012 ($ amounts in thousands):

	For the period					For the period
	July 1, 2012 to			September 29, 2012 to		January 1, 2012 to			September 29, 2012 to
	September 28, 2012			September 30, 2012		September 28, 2012			September 30, 2012
	(Predecessor)			(Successor)		(Predecessor)			(Successor)
Cost of goods sold	$	100		$	—	$	300		$	—
Selling, general and administrative	900			—		2,700			—
Total, pre-tax	$	1,000		$	—	$	3,000		$	—
Tax effect of share-based compensation	(370		)	—		(1,110		)	—
Total, net of tax	$	630		$	—	$	1,890		$	—

Restricted Stock [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Allocation of Share-Based Compensation Cost

The impact on our results of operations of recording share-based compensation from restricted stock for the nine-month period ended September 30, 2012 was as follows ($ amounts in thousands):

	For the period					For the period
	July 1, 2012 to			September 29, 2012 to		January 1, 2012 to			September 29, 2012 to
	September 28, 2012			September 30, 2012		September 28, 2012			September 30, 2012
	(Predecessor)			(Successor)		(Predecessor)			(Successor)
Cost of goods sold	$	132		$	—	$	377		$	—
Selling, general and administrative	1,183			—		3,390			—
Total, pre-tax	$	1,315		$	—	$	3,767		$	—
Tax effect of share-based compensation	(487		)	—		(1,394		)	—
Total, net of tax	$	828		$	—	$	2,373		$	—

Cash Settled Restricted Stock Units [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Allocation of Share-Based Compensation Cost

The impact on our results of operations of recording share-based compensation from cash-settled restricted stock units for the nine-month period ended September 30, 2012 was as follows ($ amounts in thousands):

	For the period					For the period
	July 1, 2012 to			September 29, 2012 to		January 1, 2012 to			September 29, 2012 to
	September 28, 2012			September 30, 2012		September 28, 2012			September 30, 2012
	(Predecessor)			(Successor)		(Predecessor)			(Successor)
Cost of goods sold	$	100		$	—	$	232		$	—
Selling, general and administrative	899			—		2,089			—
Total, pre-tax	$	999		$	—	$	2,321		$	—
Tax effect of share-based compensation	(370		)	—		(859		)	—
Total, net of tax	$	629		$	—	$	1,462		$	—

Successor [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Options Weighted Average Grant Date Fair Value

A summary of the calculated estimated grant date fair value per option is as follows:

	Three months ended		Nine months ended
	September 30,		September 30,
	2013		2013
Fair value of stock options	(Successor)		(Successor)
TRANCHE 1		$0.67		$0.67
TRANCHE 2 without market condition		$0.68		$0.68
TRANCHE 2 with market condition		$0.76		$0.76

Schedule of Stock Option Activity

The following is a summary of our stock option activity (shares in thousands):

	Shares		Weighted Average Exercise Price		Weighted Average Remaining Life	Aggregate Intrinsic Value
TRANCHE 1
Balance at December 31, 2012	21,630			$1.00
Granted	500		1.00
Exercised	—		—
Forfeited	(300	)	1.00
Balance at September 30, 2013	21,830			$1.00	9.0	$	—
Exercisable at September 30, 2013	4,366			$1.00	9.0	$	—
Vested and expected to vest at September 30, 2013	20,742			$1.00	9.0	$	—

	Shares		Weighted Average Exercise Price		Weighted Average Remaining Life	Aggregate Intrinsic Value
TRANCHE 2
Balance at December 31, 2012	21,630			$1.00
Granted	—		—
Exercised	—		—
Forfeited	(300	)	1.00
Balance at September 30, 2013	21,330			$1.00	9.0	$	—
Exercisable at September 30, 2013	—			$—	0.0	$	—
Vested and expected to vest at September 30, 2013	20,242			$1.00	9.0	$	—

Schedule of Restricted Stock Unit Activity

The following is a summary of our RSU activity for the nine-month period ended September 30, 2013 (shares and aggregate intrinsic value in thousands):

	Shares	Weighted Average Grant Price		Aggregate Intrinsic Value
Balance at December 31, 2012	300		$1.00
Granted	65	1.00
Vested	—	—
Forfeited	—	—
Non-vested restricted stock unit balance at September 30, 2013	365		$1.00	$	365

Successor [Member] | Stock Options [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Allocation of Share-Based Compensation Cost

Set forth below is the impact on our results of operations of recording share-based compensation from stock options ($ amounts in thousands):

	Three months ended			Nine months ended
	September 30,			September 30,
	2013			2013
	(Successor)			(Successor)
Cost of goods sold	$	226		$	674
Selling, general and administrative	2,040			6,068
Total, pre-tax	$	2,266		$	6,742
Tax effect of share-based compensation	(838		)	(2,495		)
Total, net of tax	$	1,428		$	4,247

Successor [Member] | Rollover Stock Options [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Stock Option Activity

The following is a summary of our Rollover Stock Options activity (shares and aggregate intrinsic value in thousands):

	Shares		Weighted Average Exercise Price		Weighted Average Remaining Life	Aggregate Intrinsic Value
Balance at December 31, 2012	18,100			$0.25
Granted	—		—
Exercised	(749	)	0.25
Forfeited	—		—
Balance at September 30, 2013	17,351			$0.25	4.0	$	13,013
Exercisable at September 30, 2013	17,351			$0.25	4.0	$	13,013

Successor [Member] | Restricted Stock Units (RSUs) [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Allocation of Share-Based Compensation Cost

Set forth below is the impact on our results of operations of recording share-based compensation from RSUs for the nine-month period ended September 30, 2013 ($ amounts in thousands):

	Three months ended			Nine months ended
	September 30,			September 30,
	2013			2013
	(Successor)			(Successor)
Cost of goods sold	$	2		$	7
Selling, general and administrative	22			75
Total, pre-tax	$	24		$	82
Tax effect of stock-based compensation	(9		)	(30		)
Total, net of tax	$	15		$	52