Segment Information

6 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Segment Information

SEGMENT INFORMATION

Prior to July 1, 2016, the Company’s operations were managed in seven operating segments: the United States, United Kingdom, Tilda, Hain Pure Protein Corporation (“HPPC”), EK Holdings, Inc. (“Empire”), Canada and Europe. The United States operating segment was also a reportable segment. The United Kingdom and Tilda operating segments were reported in the aggregate as “United Kingdom”, while HPPC and Empire were reported in the aggregate as “Hain Pure Protein,” and Canada and Europe were combined and reported as “Rest of World.”

Effective July 1, 2016, due to changes to the Company’s internal management and reporting structure resulting from the formation of Cultivate, certain brands previously included within the United States operating segment were moved to a new operating segment called Cultivate. As a result, the Company is now managed in eight operating segments: the United States (excluding Cultivate), United Kingdom, Tilda, HPPC, Empire, Canada, Europe and Cultivate. The United States, excluding Cultivate, is its own reportable segment. Cultivate is now combined with Canada and Europe and reported within the “Rest of World” reportable segment. There were no changes to the United Kingdom and Hain Pure Protein reportable segments. The prior period segment information contained below has been adjusted to reflect the Company’s new operating and reporting structure. See Note 1, Business, for additional details surrounding the formation of Cultivate.

Net sales and operating income are the primary measures used by the Company’s Chief Operating Decision Maker (“CODM”) to evaluate segment operating performance and to decide how to allocate resources to segments. The CODM is the Company’s Chief Executive Officer. Expenses related to certain centralized administration functions that are not specifically related to an operating segment are included in “Corporate and Other.” Corporate and Other expenses are comprised mainly of the compensation and related expenses of certain of the Company’s senior executive officers and other selected employees who perform duties related to the entire enterprise, as well as expenses for certain professional fees, facilities, and other items which benefit the Company as a whole. Additionally, acquisition related expenses, restructuring and integration charges and other, along with accounting review costs are included in “Corporate and Other.” Expenses that are managed centrally but can be attributed to a segment, such as employee benefits and certain facility costs, are allocated based on reasonable allocation methods. Assets are reviewed by the CODM on a consolidated basis and therefore are not reported by operating segment.

The following tables set forth financial information about each of the Company’s reportable segments. Transactions between reportable segments were insignificant for all periods presented.

	Three Months Ended December 31,						Six Months Ended December 31,
	2016			2015 (As Revised)			2016			2015 (As Revised)
Net Sales:
United States	$	298,127		$	314,685		$	573,734		$	617,316
United Kingdom	192,825			191,254			391,601			352,109
Hain Pure Protein	152,979			144,192			269,648			267,247
Rest of World	96,068			93,306			186,480			174,492
	$	739,999		$	743,437		$	1,421,463		$	1,411,164
Operating Income:
United States	$	42,552		$	50,940		$	64,615		$	92,447
United Kingdom	6,697			18,425			11,247			28,267
Hain Pure Protein	3,541			18,162			2,523			28,651
Rest of World	7,477			7,091			12,532			9,514
	$	60,267		$	94,618		$	90,917		$	158,879
Corporate and Other (1)	(18,867		)	(4,540		)	(35,766		)	(14,529		)
	$	41,400		$	90,078		$	55,151		$	144,350

(1) Includes $7,113 and $2,498 of accounting review costs and acquisition related expenses, restructuring and integration charges and other for the three months ended December 31, 2016 and 2015, respectively. Such expenses for the six months ended December 31, 2016 and 2015 were $13,534 and $4,591, respectively.

The Company’s long-lived assets, which primarily represent net property, plant and equipment, by geographic area are as follows:

	December 31, 2016		June 30, 2016
United States	$	196,522	$	193,192
United Kingdom	174,460		196,271
All Other	52,005		53,260
	$	422,987	$	442,723

The Company’s net sales by geographic region, which are generally based on the location of the Company’s subsidiary, are as follows:

	Three Months Ended December 31,				Six Months Ended December 31,
	2016		2015 (As Revised)		2016		2015 (As Revised)
United States	$	446,412	$	457,882	$	832,180	$	878,512
United Kingdom	212,312		211,380		432,463		393,531
All Other	81,275		74,175		156,820		139,121
Total	$	739,999	$	743,437	$	1,421,463	$	1,411,164