United Refining 10-Q 14 Jan 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Nov. 30, 2014	Jan. 14, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	30-Nov-14
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Trading Symbol	UNRF
Entity Registrant Name	UNITED REFINING CO
Entity Central Index Key	101462
Current Fiscal Year End Date	-23
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		100

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Nov. 30, 2014	Aug. 31, 2014
In Thousands, unless otherwise specified
Current:
Cash and cash equivalents	$67,671	$99,037
Accounts receivable, net	93,377	92,391
Refundable income taxes	6,000	6,000
Inventories, net	189,463	151,472
Prepaid income taxes	14,107	13,674
Prepaid expenses and other assets	47,802	67,168
Total current assets	418,420	429,742
Property, plant and equipment, net	323,038	317,519
Deferred financing costs, net	3,268	3,575
Goodwill	1,349	1,349
Tradename	10,500	10,500
Amortizable intangible assets, net	857	951
Deferred integrity and replacement costs, net	63,346	64,916
Deferred turnaround costs and other assets, net	39,898	41,912
Total assets	860,676	870,464
Current:
Current installments of long-term debt	1,555	1,551
Accounts payable	53,079	91,881
Accrued liabilities	24,275	18,691
Sales, use and fuel taxes payable	19,026	20,550
Deferred income taxes	2,810	2,810
Amounts due to affiliated companies, net	1,068	1,521
Total current liabilities	101,813	137,004
Long term debt: less current installments	238,140	237,974
Deferred income taxes	55,639	44,140
Deferred retirement benefits	65,732	67,121
Total liabilities	461,324	486,239
Commitments and contingencies
Stockholder's equity:
Common stock; $.10 par value per share-shares authorized 100; issued and outstanding 100	0	0
Additional paid-in capital	156,810	156,810
Retained earnings	237,992	222,495
Accumulated other comprehensive loss	-9,566	-9,196
Total stockholder's equity	399,352	384,225
Total liabilities and stockholder's equity	860,676	870,464
Series A Preferred Stock [Member]
Stockholder's equity:
Series A Preferred stock; $1,000 par value per share-shares authorized 25,000; issued and outstanding 14,116	$14,116	$14,116

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Nov. 30, 2014	Aug. 31, 2014
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Series A Preferred Stock [Member]
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116

Consolidated_Statements_of_Inc

Consolidated Statements of Income- (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Income Statement [Abstract]
Net sales	$824,697	$891,715
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	737,168	838,165
Selling, general and administrative expenses	41,038	41,146
Depreciation and amortization expenses	10,352	6,990
Total costs and expenses	788,558	886,301
Operating income	36,139	5,414
Other expense:
Interest expense, net	-6,658	-6,534
Other, net	-608	-664
Total other income (expense)	-7,266	-7,198
Income (loss) before income tax expense (benefit)	28,873	-1,784
Income tax expense (benefit)	11,259	-697
Net income (loss)	$17,614	($1,087)

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) - (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Statement of Comprehensive Income [Abstract]
Net income (loss)	$17,614	($1,087)
Other comprehensive loss, net of taxes:
Unrecognized post retirement costs, net of taxes of $(237) and $(119) for the three months ended November 30, 2014 and 2013, respectively	-370	-172
Other comprehensive loss	-370	-172
Total comprehensive income (loss)	$17,244	($1,259)

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Loss) - (Unaudited) (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Statement of Comprehensive Income [Abstract]
Unrecognized post retirement costs, taxes	($237)	($119)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows- (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Cash flows from operating activities:
Net income (loss)	$17,614	($1,087)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	10,958	7,564
Deferred income taxes	11,736	-215
Loss on asset dispositions	500	5
Cash used in working capital items	-26,609	-27,563
Change in operating assets and liabilities:
Other assets, net	236	169
Deferred retirement benefits	-1,996	-2,579
Total adjustments	-5,175	-22,619
Net cash provided by (used in) operating activities	12,439	-23,706
Cash flows from investing activities:
Additions to property, plant and equipment	-10,924	-11,114
Additions to deferred turnaround costs	-1,723	-511
Additions to deferred integrity and replacement costs	-28,630
Proceeds from asset dispositions	3	38
Net cash used in investing activities	-41,274	-11,587
Cash flows from financing activities:
Dividends to preferred shareholder and common stockholder	-2,117	-2,234
Proceeds from issuance of long-term debt		1,426
Principal reductions of long-term debt	-414	-454
Distribution to parent under the tax sharing agreement		-2,593
Net cash used in financing activities	-2,531	-3,855
Net decrease in cash and cash equivalents	-31,366	-39,148
Cash and cash equivalents, beginning of year	99,037	158,537
Cash and cash equivalents, end of period	67,671	119,389
Cash provided by (used in) working capital items:
Accounts receivable, net	-986	22,164
Inventories, net	-37,991	-54,066
Prepaid income taxes	-433
Prepaid expenses and other assets	19,366	332
Amounts due to (from) affiliated companies, net	-453	-929
Accounts payable	-10,172	3,580
Accrued liabilities	5,584	5,520
Income taxes payable		-1,937
Sales, use, and fuel taxes payable	-1,524	-2,227
Total change	-26,609	-27,563
Cash paid during the period for:
Interest	163	156
Income taxes	30	1,455
Non-cash investing activities:
Property additions & capital leases	$285	$241

Description_of_Business_and_Ba

Description of Business and Basis of Presentation	3 Months Ended
	Nov. 30, 2014
Accounting Policies [Abstract]
Description of Business and Basis of Presentation	1	Description of Business and Basis of Presentation
	The consolidated financial statements include the accounts of United Refining Company and its subsidiaries, United Refining Company of Pennsylvania and its subsidiaries, United Biofuels, Inc. and Kiantone Pipeline Corporation (collectively, the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation.
	The Company is a petroleum refiner and marketer in its primary market area of Western New York and Northwestern Pennsylvania. Operations are organized into two business segments: wholesale and retail.
	The wholesale segment is responsible for the acquisition of crude oil, petroleum refining, supplying petroleum products to the retail segment and the marketing of petroleum products to wholesale and industrial customers. The retail segment operates a network of Company operated retail units under the Red Apple Food Mart® and Country Fair® brand names selling petroleum products under the Kwik Fill®, Citgo® and Keystone® brand names, as well as convenience and grocery items.
	The Company is a wholly-owned subsidiary of United Refining, Inc., a wholly-owned subsidiary of United Acquisition Corp., which in turn is a wholly-owned subsidiary of Red Apple Group, Inc. (the “Parent”).
	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of only normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended November 30, 2014 are not necessarily indicative of the results that may be expected for the year ending August 31, 2015. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s Form 10-K for the fiscal year ended August 31, 2014.

Inventories

Inventories	3 Months Ended
	Nov. 30, 2014
Inventory Disclosure [Abstract]
Inventories	2	Inventories
	Inventories are stated at the lower of cost or market, with cost being determined under the Last-in, First-out (LIFO) method for crude oil and petroleum product inventories and the First-in, First-out (FIFO) method for merchandise. Supply inventories are stated at either the lower of cost or market or replacement cost and include various parts for the refinery operations.
	Inventories consist of the following:
			November 30,		August 31,
			2014		2014
			(in thousands)
	Crude Oil		$	53,371	$	36,667
	Petroleum Products			83,650		63,252
	Total @ LIFO			137,021		99,919
	Merchandise			24,928		23,983
	Supplies			27,514		27,570
	Total @ FIFO			52,442		51,553
	Total Inventory		$	189,463	$	151,472
	As of November 30, 2014 and August 31, 2014, the replacement cost of LIFO inventories exceeded their LIFO carrying values by approximately $77,917,000 and $109,711,000, respectively.

Segments_of_Business

Segments of Business	3 Months Ended
	Nov. 30, 2014
Segment Reporting [Abstract]
Segments of Business	3	Segments of Business
	Intersegment revenues are calculated using market prices and are eliminated upon consolidation. Summarized financial information regarding the Company’s reportable segments is presented in the following tables (in thousands):
			Three Months Ended
			November 30,
			2014		2013
	Net Sales
	Retail		$	379,156	$	413,728
	Wholesale			445,541		477,987
			$	824,697	$	891,715
	Intersegment Sales
	Wholesale		$	180,256	$	213,701
	Operating Income
	Retail		$	9,759	$	1,385
	Wholesale			26,380		4,029
			$	36,139	$	5,414
	Depreciation and Amortization
	Retail		$	1,763	$	1,561
	Wholesale			8,589		5,429
			$	10,352	$	6,990
			November 30,		August 31,
			2014		2014
	Total Assets
	Retail		$	180,754	$	186,277
	Wholesale			679,922		684,187
			$	860,676	$	870,464

Subsidiary_Guarantors

Subsidiary Guarantors	3 Months Ended
	Nov. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Subsidiary Guarantors	4	Subsidiary Guarantors
	All of the Company’s wholly-owned subsidiaries fully and unconditionally guarantee on an unsecured basis, on a joint and several basis, the Company’s 10.50% Senior Secured Notes due 2018. There are no restrictions within the consolidated group on the ability of the Company or any of its subsidiaries to obtain loans from or pay dividends to other members of the consolidated group. Financial information of the Company’s wholly-owned subsidiary guarantors is as follows:
	Condensed Consolidating Balance Sheets
	(in thousands)
			November 30, 2014												August 31, 2014
			United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
			Refining									Refining			Refining									Refining
			Company									Company  &			Company									Company  &
												Subsidiaries												Subsidiaries
	Assets
	Current:
	Cash and cash equivalents		$	50,107		$	17,564		$	—		$	67,671		$	79,356		$	19,681		$	—		$	99,037
	Accounts receivable, net			57,771			35,606			—			93,377			51,452			40,939			—			92,391
	Refundable income taxes			6,000			—			—			6,000			6,000			—			—			6,000
	Inventories, net			159,279			30,184			—			189,463			122,161			29,311			—			151,472
	Prepaid income taxes			17,697			(3,590	)		—			14,107			16,918			(3,244	)		—			13,674
	Prepaid expenses and other assets			43,630			4,172			—			47,802			62,889			4,279			—			67,168
	Intercompany			121,106			(422	)		(120,684	)		—			127,105			1,116			(128,221	)		—
	Total current assets			455,590			83,514			(120,684	)		418,420			465,881			92,082			(128,221	)		429,742
	Property, plant and equipment, net			203,565			119,473			—			323,038			199,703			117,816			—			317,519
	Deferred financing costs, net			3,268			—			—			3,268			3,575			—			—			3,575
	Goodwill and other non-amortizable assets			—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net			—			857			—			857			—			951			—			951
	Deferred integrity and replacement costs, net			63,346			—			—			63,346			64,916			—			—			64,916
	Deferred turnaround costs & other assets			36,233			3,665			—			39,898			39,302			2,610			—			41,912
	Investment in subsidiaries			41,351			—			(41,351	)		—			35,811			—			(35,811	)		—
			$	803,353		$	219,358		$	(162,035	)	$	860,676		$	809,188		$	225,308		$	(164,032	)	$	870,464
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt		$	540		$	1,015		$	—		$	1,555		$	519		$	1,032		$	—		$	1,551
	Accounts payable			29,818			23,261			—			53,079			64,965			26,916			—			91,881
	Accrued liabilities			16,968			7,307			—			24,275			12,315			6,376			—			18,691
	Sales, use and fuel taxes payable			15,175			3,851			—			19,026			16,037			4,513			—			20,550
	Deferred income taxes			3,770			(960	)		—			2,810			3,770			(960	)		—			2,810
	Amounts due to affiliated companies, net			—			1,068			—			1,068			—			1,521			—			1,521
	Intercompany			—			120,684			(120,684	)		—			—			128,221			(128,221	)		—
	Total current liabilities			66,271			156,226			(120,684	)		101,813			97,606			167,619			(128,221	)		137,004
	Long term debt: less current installments			233,358			4,782			—			238,140			232,946			5,028			—			237,974
	Deferred income taxes			40,085			15,554			—			55,639			28,816			15,324			—			44,140
	Deferred retirement benefits			64,287			1,445			—			65,732			65,595			1,526			—			67,121
	Total liabilities			404,001			178,007			(120,684	)		461,324			424,963			189,497			(128,221	)		486,239
	Commitment and contingencies
	Stockholder’s equity
	Common stock; $.10 par value per share – shares authorized 100; issued and outstanding 100			—			18			(18	)		—			—			18			(18	)		—
	Series A Preferred stock; $1,000 par value share – shares authorized 25,000; issued and outstanding 14,116			14,116			—			—			14,116			14,116			—			—			14,116
	Additional paid-in capital			156,810			16,626			(16,626	)		156,810			156,810			16,626			(16,626	)		156,810
	Retained earnings			237,992			25,666			(25,666	)		237,992			222,495			20,143			(20,143	)		222,495
	Accumulated other comprehensive loss			(9,566	)		(959	)		959			(9,566	)		(9,196	)		(976	)		976			(9,196	)
	Total stockholder’s equity			399,352			41,351			(41,351	)		399,352			384,225			35,811			(35,811	)		384,225
			$	803,353		$	219,358		$	(162,035	)	$	860,676		$	809,188		$	225,308		$	(164,032	)	$	870,464
	Condensed Consolidating Statements of Income
	(in thousands)
			Three Months Ended November 30, 2014												Three Months Ended November 30, 2013
			United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
			Refining									Refining			Refining									Refining
			Company									Company  &			Company									Company  &
												Subsidiaries												Subsidiaries
	Net sales		$	625,797		$	380,346		$	(181,446	)	$	824,697		$	691,688		$	415,006		$	(214,979	)	$	891,715
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation and amortization)			583,955			334,659			(181,446	)		737,168			675,725			377,419			(214,979	)		838,165
	Selling, general and administrative expenses			6,717			34,321			—			41,038			6,531			34,615			—			41,146
	Depreciation and amortization expenses			8,295			2,057			—			10,352			5,173			1,817			—			6,990
				598,967			371,037			(181,446	)		788,558			687,429			413,851			(214,979	)		886,301
	Operating income			26,830			9,309			—			36,139			4,259			1,155			—			5,414
Other income (expense):
Interest expense, net			(6,413	)		(245	)		—			(6,658	)		(6,298	)		(236	)		—			(6,534	)
Other, net			(773	)		165			—			(608	)		(848	)		184			—			(664	)
Equity in net income of subsidiaries			5,523			—			(5,523	)		—			666			—			(666	)		—
			(1,663	)		(80	)		(5,523	)		(7,266	)		(6,480	)		(52	)		(666	)		(7,198	)
Income (loss) before income tax expense (benefit)			25,167			9,229			(5,523	)		28,873			(2,221	)		1,103			(666	)		(1,784	)
Income tax expense (benefit)			7,553			3,706			—			11,259			(1,134	)		437			—			(697	)
Net income (loss)		$	17,614		$	5,523		$	(5,523	)	$	17,614		$	(1,087	)	$	666		$	(666	)	$	(1,087	)
Condensed Consolidating Statements of Cash Flows
(in thousands)
		Three Months Ended November 30, 2014												Three Months Ended November 30, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company			Company									Company
											and												and
											Subsidiaries												Subsidiaries
Net cash provided by (used in) operating activities		$	9,206		$	3,233		$	—		$	12,439		$	(26,209	)	$	2,503		$	—		$	(23,706	)
Cash flows from investing activities:
Additions to property, plant and equipment			(7,004	)		(3,920	)		—			(10,924	)		(6,607	)		(4,507	)		—			(11,114	)
Additions to deferred turnaround costs			(554	)		(1,169	)		—			(1,723	)		(401	)		(110	)		—			(511	)
Additions to deferred integrity and replacement costs			(28,630	)		—			—			(28,630	)		—			—			—			—
Proceeds from asset dispositions			1			2			—			3			38			—			—			38
Net cash used in investing activities			(36,187	)		(5,087	)		—			(41,274	)		(6,970	)		(4,617	)		—			(11,587	)
Cash flows from financing activities:
Dividends to preferred shareholder and common stockholder			(2,117	)		—			—			(2,117	)		(2,234	)		—			—			(2,234	)
Proceeds from issuance of long-term debt			—			—			—			—			—			1,426			—			1,426
Principal reductions of long-term debt			(151	)		(263	)		—			(414	)		(232	)		(222	)		—			(454	)
Distribution to parent under the tax sharing agreement			—			—			—			—			(2,593	)		—			—			(2,593	)
Net cash (used in) provided by financing activities			(2,268	)		(263	)		—			(2,531	)		(5,059	)		1,204			—			(3,855	)
Net decrease in cash and cash equivalents			(29,249	)		(2,117	)		—			(31,366	)		(38,238	)		(910	)		—			(39,148	)
Cash and cash equivalents, beginning of year			79,356			19,681			—			99,037			141,386			17,151			—			158,537
Cash and cash equivalents, end of period		$	50,107		$	17,564		$	—		$	67,671		$	103,148		$	16,241		$	—		$	119,389

Employee_Benefit_Plans

Employee Benefit Plans	3 Months Ended
	Nov. 30, 2014
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	5	Employee Benefit Plans
	For the periods ended November 30, 2014 and 2013, net pension and other postretirement benefit costs were comprised of the following:
			Pension Benefits						Other Post-Retirement Benefits
			Three Months Ended						Three Months Ended
			November 30,						November 30,
			2014			2013			2014			2013
			(in thousands)
	Service cost		$	157		$	149		$	(151	)	$	194
	Interest cost on benefit obligation			1,213			1,311			(413	)		518
	Expected return on plan assets			(1,588	)		(1,403	)		—			—
	Amortization and deferral of net loss			180			175			786			(465	)
	Net periodic benefit cost		$	(38	)	$	232		$	222		$	247
	As of November 30, 2014, $1,138,000 of contributions have been made to the Company pension plans for the fiscal year ending August 31, 2015.
	The Company accrues post-retirement benefits other than pensions, during the years that the employees render the necessary service, of the expected cost of providing those benefits to an employee and the employee’s beneficiaries and covered dependents.

Fair_Value_Measurements

Fair Value Measurements	3 Months Ended
	Nov. 30, 2014
Fair Value Disclosures [Abstract]
Fair Value Measurements	6	Fair Value Measurements
	The carrying values of all financial instruments classified as a current asset or a current liability approximate fair value because of the short maturity of these instruments. The fair value of marketable securities is determined by available market prices. The fair value exceeded the carrying value of the long term debt at November 30, 2014 and August 31, 2014 by $21,889,000 and $19,960,000, respectively.

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Nov. 30, 2014
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following:
		November 30,		August 31,
		2014		2014
		(in thousands)
	Crude Oil	$	53,371	$	36,667
	Petroleum Products		83,650		63,252
	Total @ LIFO		137,021		99,919
	Merchandise		24,928		23,983
	Supplies		27,514		27,570
	Total @ FIFO		52,442		51,553
	Total Inventory	$	189,463	$	151,472

Segments_of_Business_Tables

Segments of Business (Tables)	3 Months Ended
	Nov. 30, 2014
Segment Reporting [Abstract]
Summarized Financial Information of Company's Reportable Segments	Summarized financial information regarding the Company’s reportable segments is presented in the following tables (in thousands):
		Three Months Ended
		November 30,
		2014		2013
	Net Sales
	Retail	$	379,156	$	413,728
	Wholesale		445,541		477,987
		$	824,697	$	891,715
	Intersegment Sales
	Wholesale	$	180,256	$	213,701
	Operating Income
	Retail	$	9,759	$	1,385
	Wholesale		26,380		4,029
		$	36,139	$	5,414
	Depreciation and Amortization
	Retail	$	1,763	$	1,561
	Wholesale		8,589		5,429
		$	10,352	$	6,990
		November 30,		August 31,
		2014		2014
	Total Assets
	Retail	$	180,754	$	186,277
	Wholesale		679,922		684,187
		$	860,676	$	870,464

Subsidiary_Guarantors_Tables

Subsidiary Guarantors (Tables)	3 Months Ended
	Nov. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets
	(in thousands)
		November 30, 2014												August 31, 2014
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company  &			Company									Company  &
											Subsidiaries												Subsidiaries
	Assets
	Current:
	Cash and cash equivalents	$	50,107		$	17,564		$	—		$	67,671		$	79,356		$	19,681		$	—		$	99,037
	Accounts receivable, net		57,771			35,606			—			93,377			51,452			40,939			—			92,391
	Refundable income taxes		6,000			—			—			6,000			6,000			—			—			6,000
	Inventories, net		159,279			30,184			—			189,463			122,161			29,311			—			151,472
	Prepaid income taxes		17,697			(3,590	)		—			14,107			16,918			(3,244	)		—			13,674
	Prepaid expenses and other assets		43,630			4,172			—			47,802			62,889			4,279			—			67,168
	Intercompany		121,106			(422	)		(120,684	)		—			127,105			1,116			(128,221	)		—
	Total current assets		455,590			83,514			(120,684	)		418,420			465,881			92,082			(128,221	)		429,742
	Property, plant and equipment, net		203,565			119,473			—			323,038			199,703			117,816			—			317,519
	Deferred financing costs, net		3,268			—			—			3,268			3,575			—			—			3,575
	Goodwill and other non-amortizable assets		—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net		—			857			—			857			—			951			—			951
	Deferred integrity and replacement costs, net		63,346			—			—			63,346			64,916			—			—			64,916
	Deferred turnaround costs & other assets		36,233			3,665			—			39,898			39,302			2,610			—			41,912
	Investment in subsidiaries		41,351			—			(41,351	)		—			35,811			—			(35,811	)		—
		$	803,353		$	219,358		$	(162,035	)	$	860,676		$	809,188		$	225,308		$	(164,032	)	$	870,464
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt	$	540		$	1,015		$	—		$	1,555		$	519		$	1,032		$	—		$	1,551
	Accounts payable		29,818			23,261			—			53,079			64,965			26,916			—			91,881
	Accrued liabilities		16,968			7,307			—			24,275			12,315			6,376			—			18,691
	Sales, use and fuel taxes payable		15,175			3,851			—			19,026			16,037			4,513			—			20,550
	Deferred income taxes		3,770			(960	)		—			2,810			3,770			(960	)		—			2,810
	Amounts due to affiliated companies, net		—			1,068			—			1,068			—			1,521			—			1,521
	Intercompany		—			120,684			(120,684	)		—			—			128,221			(128,221	)		—
	Total current liabilities		66,271			156,226			(120,684	)		101,813			97,606			167,619			(128,221	)		137,004
	Long term debt: less current installments		233,358			4,782			—			238,140			232,946			5,028			—			237,974
	Deferred income taxes		40,085			15,554			—			55,639			28,816			15,324			—			44,140
	Deferred retirement benefits		64,287			1,445			—			65,732			65,595			1,526			—			67,121
	Total liabilities		404,001			178,007			(120,684	)		461,324			424,963			189,497			(128,221	)		486,239
	Commitment and contingencies
	Stockholder’s equity
	Common stock; $.10 par value per share – shares authorized 100; issued and outstanding 100		—			18			(18	)		—			—			18			(18	)		—
	Series A Preferred stock; $1,000 par value share – shares authorized 25,000; issued and outstanding 14,116		14,116			—			—			14,116			14,116			—			—			14,116
	Additional paid-in capital		156,810			16,626			(16,626	)		156,810			156,810			16,626			(16,626	)		156,810
	Retained earnings		237,992			25,666			(25,666	)		237,992			222,495			20,143			(20,143	)		222,495
	Accumulated other comprehensive loss		(9,566	)		(959	)		959			(9,566	)		(9,196	)		(976	)		976			(9,196	)
	Total stockholder’s equity		399,352			41,351			(41,351	)		399,352			384,225			35,811			(35,811	)		384,225
		$	803,353		$	219,358		$	(162,035	)	$	860,676		$	809,188		$	225,308		$	(164,032	)	$	870,464
Schedule of Condensed Consolidating Statements of Income	Condensed Consolidating Statements of Income
	(in thousands)
		Three Months Ended November 30, 2014												Three Months Ended November 30, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company  &			Company									Company  &
											Subsidiaries												Subsidiaries
	Net sales	$	625,797		$	380,346		$	(181,446	)	$	824,697		$	691,688		$	415,006		$	(214,979	)	$	891,715
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation and amortization)		583,955			334,659			(181,446	)		737,168			675,725			377,419			(214,979	)		838,165
	Selling, general and administrative expenses		6,717			34,321			—			41,038			6,531			34,615			—			41,146
	Depreciation and amortization expenses		8,295			2,057			—			10,352			5,173			1,817			—			6,990
			598,967			371,037			(181,446	)		788,558			687,429			413,851			(214,979	)		886,301
	Operating income		26,830			9,309			—			36,139			4,259			1,155			—			5,414
	Other income (expense):
	Interest expense, net		(6,413	)		(245	)		—			(6,658	)		(6,298	)		(236	)		—			(6,534	)
	Other, net		(773	)		165			—			(608	)		(848	)		184			—			(664	)
	Equity in net income of subsidiaries		5,523			—			(5,523	)		—			666			—			(666	)		—
			(1,663	)		(80	)		(5,523	)		(7,266	)		(6,480	)		(52	)		(666	)		(7,198	)
	Income (loss) before income tax expense (benefit)		25,167			9,229			(5,523	)		28,873			(2,221	)		1,103			(666	)		(1,784	)
	Income tax expense (benefit)		7,553			3,706			—			11,259			(1,134	)		437			—			(697	)
	Net income (loss)	$	17,614		$	5,523		$	(5,523	)	$	17,614		$	(1,087	)	$	666		$	(666	)	$	(1,087	)
Schedule of Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows
	(in thousands)
		Three Months Ended November 30, 2014												Three Months Ended November 30, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company			Company									Company
											and												and
											Subsidiaries												Subsidiaries
	Net cash provided by (used in) operating activities	$	9,206		$	3,233		$	—		$	12,439		$	(26,209	)	$	2,503		$	—		$	(23,706	)
	Cash flows from investing activities:
	Additions to property, plant and equipment		(7,004	)		(3,920	)		—			(10,924	)		(6,607	)		(4,507	)		—			(11,114	)
	Additions to deferred turnaround costs		(554	)		(1,169	)		—			(1,723	)		(401	)		(110	)		—			(511	)
	Additions to deferred integrity and replacement costs		(28,630	)		—			—			(28,630	)		—			—			—			—
	Proceeds from asset dispositions		1			2			—			3			38			—			—			38
	Net cash used in investing activities		(36,187	)		(5,087	)		—			(41,274	)		(6,970	)		(4,617	)		—			(11,587	)
	Cash flows from financing activities:
	Dividends to preferred shareholder and common stockholder		(2,117	)		—			—			(2,117	)		(2,234	)		—			—			(2,234	)
	Proceeds from issuance of long-term debt		—			—			—			—			—			1,426			—			1,426
	Principal reductions of long-term debt		(151	)		(263	)		—			(414	)		(232	)		(222	)		—			(454	)
	Distribution to parent under the tax sharing agreement		—			—			—			—			(2,593	)		—			—			(2,593	)
	Net cash (used in) provided by financing activities		(2,268	)		(263	)		—			(2,531	)		(5,059	)		1,204			—			(3,855	)
	Net decrease in cash and cash equivalents		(29,249	)		(2,117	)		—			(31,366	)		(38,238	)		(910	)		—			(39,148	)
	Cash and cash equivalents, beginning of year		79,356			19,681			—			99,037			141,386			17,151			—			158,537
	Cash and cash equivalents, end of period	$	50,107		$	17,564		$	—		$	67,671		$	103,148		$	16,241		$	—		$	119,389

Employee_Benefit_Plans_Tables

Employee Benefit Plans (Tables)	3 Months Ended
	Nov. 30, 2014
Compensation and Retirement Disclosure [Abstract]
Components of Net Pension and Other Post-Retirement Benefit Cost	For the periods ended November 30, 2014 and 2013, net pension and other postretirement benefit costs were comprised of the following:
		Pension Benefits						Other Post-Retirement Benefits
		Three Months Ended						Three Months Ended
		November 30,						November 30,
		2014			2013			2014			2013
		(in thousands)
	Service cost	$	157		$	149		$	(151	)	$	194
	Interest cost on benefit obligation		1,213			1,311			(413	)		518
	Expected return on plan assets		(1,588	)		(1,403	)		—			—
	Amortization and deferral of net loss		180			175			786			(465	)
	Net periodic benefit cost	$	(38	)	$	232		$	222		$	247

Description_of_Business_and_Ba1

Description of Business and Basis of Presentation - Additional Information (Detail)	3 Months Ended
	Nov. 30, 2014
	Segment
Accounting Policies [Abstract]
Number of business segments	2

Inventories_Schedule_of_Invent

Inventories - Schedule of Inventories (Detail) (USD $)	Nov. 30, 2014	Aug. 31, 2014
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]
Crude Oil	$53,371	$36,667
Petroleum Products	83,650	63,252
Total @ LIFO	137,021	99,919
Merchandise	24,928	23,983
Supplies	27,514	27,570
Total @ FIFO	52,442	51,553
Total Inventory	$189,463	$151,472

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	Nov. 30, 2014	Aug. 31, 2014
Inventory Disclosure [Abstract]
Replacement cost of LIFO, over LIFO carrying values	$77,917,000	$109,711,000

Segments_of_Business_Summarize

Segments of Business - Summarized Financial Information of Company's Reportable Segments (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013	Aug. 31, 2014
Net Sales
Sales, Net	$824,697	$891,715
Operating Income
Operating income	36,139	5,414
Depreciation and Amortization
Depreciation and Amortization	10,352	6,990
Total Assets
Assets, Total	860,676		870,464
Operating Segments [Member] | Retail [Member]
Net Sales
Sales, Net	379,156	413,728
Operating Income
Operating income	9,759	1,385
Depreciation and Amortization
Depreciation and Amortization	1,763	1,561
Total Assets
Assets, Total	180,754		186,277
Operating Segments [Member] | Wholesale [Member]
Net Sales
Sales, Net	445,541	477,987
Operating Income
Operating income	26,380	4,029
Depreciation and Amortization
Depreciation and Amortization	8,589	5,429
Total Assets
Assets, Total	679,922		684,187
Intersegment Eliminations [Member] | Wholesale [Member]
Intersegment Sales
Intersegment Sales	$180,256	$213,701

Subsidiary_Guarantors_Addition

Subsidiary Guarantors - Additional Information (Detail) (10.50% Senior Secured Notes [Member])	Nov. 30, 2014
10.50% Senior Secured Notes [Member]
Guarantor Obligations [Line Items]
Senior Secured Notes, interest rate	10.50%

Subsidiary_Guarantors_Schedule

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Detail) (USD $)	Nov. 30, 2014	Aug. 31, 2014	Nov. 30, 2013	Aug. 31, 2013
In Thousands, unless otherwise specified
Current:
Cash and cash equivalents	$67,671	$99,037	$119,389	$158,537
Accounts receivable, net	93,377	92,391
Refundable income taxes	6,000	6,000
Inventories, net	189,463	151,472
Prepaid income taxes	14,107	13,674
Prepaid expenses and other assets	47,802	67,168
Total current assets	418,420	429,742
Property, plant and equipment, net	323,038	317,519
Deferred financing costs, net	3,268	3,575
Goodwill and other non-amortizable assets	11,849	11,849
Amortizable intangible assets, net	857	951
Deferred integrity and replacement costs, net	63,346	64,916
Deferred turnaround costs & other assets	39,898	41,912
Total assets	860,676	870,464
Current:
Current installments of long-term debt	1,555	1,551
Accounts payable	53,079	91,881
Accrued liabilities	24,275	18,691
Sales, use and fuel taxes payable	19,026	20,550
Deferred income taxes	2,810	2,810
Amounts due to affiliated companies, net	1,068	1,521
Total current liabilities	101,813	137,004
Long term debt: less current installments	238,140	237,974
Deferred income taxes	55,639	44,140
Deferred retirement benefits	65,732	67,121
Total liabilities	461,324	486,239
Commitment and contingencies
Stockholder's equity
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	0	0
Additional paid-in capital	156,810	156,810
Retained earnings	237,992	222,495
Accumulated other comprehensive loss	-9,566	-9,196
Total stockholder's equity	399,352	384,225
Total liabilities and stockholder's equity	860,676	870,464
United Refining Company [Member]
Current:
Cash and cash equivalents	50,107	79,356	103,148	141,386
Accounts receivable, net	57,771	51,452
Refundable income taxes	6,000	6,000
Inventories, net	159,279	122,161
Prepaid income taxes	17,697	16,918
Prepaid expenses and other assets	43,630	62,889
Intercompany	121,106	127,105
Total current assets	455,590	465,881
Property, plant and equipment, net	203,565	199,703
Deferred financing costs, net	3,268	3,575
Deferred integrity and replacement costs, net	63,346	64,916
Deferred turnaround costs & other assets	36,233	39,302
Investment in subsidiaries	41,351	35,811
Total assets	803,353	809,188
Current:
Current installments of long-term debt	540	519
Accounts payable	29,818	64,965
Accrued liabilities	16,968	12,315
Sales, use and fuel taxes payable	15,175	16,037
Deferred income taxes	3,770	3,770
Total current liabilities	66,271	97,606
Long term debt: less current installments	233,358	232,946
Deferred income taxes	40,085	28,816
Deferred retirement benefits	64,287	65,595
Total liabilities	404,001	424,963
Commitment and contingencies
Stockholder's equity
Additional paid-in capital	156,810	156,810
Retained earnings	237,992	222,495
Accumulated other comprehensive loss	-9,566	-9,196
Total stockholder's equity	399,352	384,225
Total liabilities and stockholder's equity	803,353	809,188
Guarantors [Member]
Current:
Cash and cash equivalents	17,564	19,681	16,241	17,151
Accounts receivable, net	35,606	40,939
Inventories, net	30,184	29,311
Prepaid income taxes	-3,590	-3,244
Prepaid expenses and other assets	4,172	4,279
Intercompany	-422	1,116
Total current assets	83,514	92,082
Property, plant and equipment, net	119,473	117,816
Goodwill and other non-amortizable assets	11,849	11,849
Amortizable intangible assets, net	857	951
Deferred turnaround costs & other assets	3,665	2,610
Total assets	219,358	225,308
Current:
Current installments of long-term debt	1,015	1,032
Accounts payable	23,261	26,916
Accrued liabilities	7,307	6,376
Sales, use and fuel taxes payable	3,851	4,513
Deferred income taxes	-960	-960
Amounts due to affiliated companies, net	1,068	1,521
Intercompany	120,684	128,221
Total current liabilities	156,226	167,619
Long term debt: less current installments	4,782	5,028
Deferred income taxes	15,554	15,324
Deferred retirement benefits	1,445	1,526
Total liabilities	178,007	189,497
Commitment and contingencies
Stockholder's equity
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	18	18
Additional paid-in capital	16,626	16,626
Retained earnings	25,666	20,143
Accumulated other comprehensive loss	-959	-976
Total stockholder's equity	41,351	35,811
Total liabilities and stockholder's equity	219,358	225,308
Series A Preferred Stock [Member]
Stockholder's equity
Series A Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116
Series A Preferred Stock [Member] | United Refining Company [Member]
Stockholder's equity
Series A Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116
Eliminations [Member]
Current:
Intercompany	-120,684	-128,221
Total current assets	-120,684	-128,221
Investment in subsidiaries	-41,351	-35,811
Total assets	-162,035	-164,032
Current:
Intercompany	-120,684	-128,221
Total current liabilities	-120,684	-128,221
Total liabilities	-120,684	-128,221
Commitment and contingencies
Stockholder's equity
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	-18	-18
Additional paid-in capital	-16,626	-16,626
Retained earnings	-25,666	-20,143
Accumulated other comprehensive loss	959	976
Total stockholder's equity	-41,351	-35,811
Total liabilities and stockholder's equity	($162,035)	($164,032)

Subsidiary_Guarantors_Schedule1

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Parenthetical) (Detail) (USD $)	Nov. 30, 2014	Aug. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Series A Preferred Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116
Series A Preferred Stock [Member] | United Refining Company [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116

Subsidiary_Guarantors_Schedule2

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Operations (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Condensed Financial Statements, Captions [Line Items]
Net sales	$824,697	$891,715
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	737,168	838,165
Selling, general and administrative expenses	41,038	41,146
Depreciation and amortization expenses	10,352	6,990
Total expenses	788,558	886,301
Operating income	36,139	5,414
Other income (expense):
Interest expense, net	-6,658	-6,534
Other, net	-608	-664
Total other income (expense)	-7,266	-7,198
Income (loss) before income tax expense (benefit)	28,873	-1,784
Income tax expense (benefit)	11,259	-697
Net income (loss)	17,614	-1,087
United Refining Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	625,797	691,688
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	583,955	675,725
Selling, general and administrative expenses	6,717	6,531
Depreciation and amortization expenses	8,295	5,173
Total expenses	598,967	687,429
Operating income	26,830	4,259
Other income (expense):
Interest expense, net	-6,413	-6,298
Other, net	-773	-848
Equity in net income of subsidiaries	5,523	666
Total other income (expense)	-1,663	-6,480
Income (loss) before income tax expense (benefit)	25,167	-2,221
Income tax expense (benefit)	7,553	-1,134
Net income (loss)	17,614	-1,087
Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	380,346	415,006
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	334,659	377,419
Selling, general and administrative expenses	34,321	34,615
Depreciation and amortization expenses	2,057	1,817
Total expenses	371,037	413,851
Operating income	9,309	1,155
Other income (expense):
Interest expense, net	-245	-236
Other, net	165	184
Total other income (expense)	-80	-52
Income (loss) before income tax expense (benefit)	9,229	1,103
Income tax expense (benefit)	3,706	437
Net income (loss)	5,523	666
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	-181,446	-214,979
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	-181,446	-214,979
Total expenses	-181,446	-214,979
Other income (expense):
Equity in net income of subsidiaries	-5,523	-666
Total other income (expense)	-5,523	-666
Income (loss) before income tax expense (benefit)	-5,523	-666
Net income (loss)	($5,523)	($666)

Subsidiary_Guarantors_Schedule3

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Cash Flows (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	$12,439	($23,706)
Cash flows from investing activities:
Additions to property, plant and equipment	-10,924	-11,114
Additions to deferred turnaround costs	-1,723	-511
Additions to deferred integrity and replacement costs	-28,630
Proceeds from asset dispositions	3	38
Net cash used in investing activities	-41,274	-11,587
Cash flows from financing activities:
Dividends to preferred shareholder and common stockholder	-2,117	-2,234
Proceeds from issuance of long-term debt		1,426
Principal reductions of long-term debt	-414	-454
Distribution to parent under the tax sharing agreement		-2,593
Net cash (used in) provided by financing activities	-2,531	-3,855
Net decrease in cash and cash equivalents	-31,366	-39,148
Cash and cash equivalents, beginning of year	99,037	158,537
Cash and cash equivalents, end of period	67,671	119,389
United Refining Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	9,206	-26,209
Cash flows from investing activities:
Additions to property, plant and equipment	-7,004	-6,607
Additions to deferred turnaround costs	-554	-401
Additions to deferred integrity and replacement costs	-28,630
Proceeds from asset dispositions	1	38
Net cash used in investing activities	-36,187	-6,970
Cash flows from financing activities:
Dividends to preferred shareholder and common stockholder	-2,117	-2,234
Principal reductions of long-term debt	-151	-232
Distribution to parent under the tax sharing agreement		-2,593
Net cash (used in) provided by financing activities	-2,268	-5,059
Net decrease in cash and cash equivalents	-29,249	-38,238
Cash and cash equivalents, beginning of year	79,356	141,386
Cash and cash equivalents, end of period	50,107	103,148
Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	3,233	2,503
Cash flows from investing activities:
Additions to property, plant and equipment	-3,920	-4,507
Additions to deferred turnaround costs	-1,169	-110
Proceeds from asset dispositions	2
Net cash used in investing activities	-5,087	-4,617
Cash flows from financing activities:
Proceeds from issuance of long-term debt		1,426
Principal reductions of long-term debt	-263	-222
Net cash (used in) provided by financing activities	-263	1,204
Net decrease in cash and cash equivalents	-2,117	-910
Cash and cash equivalents, beginning of year	19,681	17,151
Cash and cash equivalents, end of period	$17,564	$16,241

Employee_Benefit_Plans_Compone

Employee Benefit Plans - Components of Net Pension and Other Post-Retirement Benefit Cost (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$157	$149
Interest cost on benefit obligation	1,213	1,311
Expected return on plan assets	-1,588	-1,403
Amortization and deferral of net loss	180	175
Net periodic benefit cost	-38	232
Other Post-Retirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	-151	194
Interest cost on benefit obligation	-413	518
Amortization and deferral of net loss	786	-465
Net periodic benefit cost	$222	$247

Employee_Benefit_Plans_Additio

Employee Benefit Plans - Additional Information (Detail) (USD $)	3 Months Ended
	Nov. 30, 2014
Compensation and Retirement Disclosure [Abstract]
Defined pension plan contributions	$1,138,000

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	Nov. 30, 2014	Aug. 31, 2014
Debt Instrument Fair Value Carrying Value [Abstract]
Fair value of long term debt	$21,889,000	$19,960,000