EnPro Industries (NPO) 10-Q 2 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 30, 2017
Entity Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Trading Symbol	NPO
Entity Registrant Name	ENPRO INDUSTRIES, INC
Entity Central Index Key	1,164,863
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		21,325,716

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Net sales	$ 343.7	$ 292.7	$ 947.1	$ 900.8
Cost of sales	228.5	194.1	625.8	596.7
Gross profit	115.2	98.6	321.3	304.1
Operating expenses:
Selling, general and administrative	85.7	70.9	232.7	231.7
Asbestos settlement	0	0	0	80
Other	11	2.4	15.4	10.4
Total operating expenses	96.7	73.3	248.1	322.1
Operating income (loss)	18.5	25.3	73.2	(18)
Interest expense	(11.2)	(14.3)	(42.2)	(41.7)
Interest income	0.9	0.3	1	0.7
Gain on reconsolidation of GST and OldCo	534.4	0	534.4	0
Other expense	(1.9)	(1.3)	(5.1)	(5.4)
Income (loss) before income taxes	540.7	10	561.3	(64.4)
Income tax benefit (expense)	(50.5)	(4)	(55.7)	27.2
Net income (loss)	490.2	6	505.6	(37.2)
Comprehensive income (loss)	$ 494.9	$ 6.6	$ 525.7	$ (38.6)
Basic earnings (loss) per share	$ 22.98	$ 0.28	$ 23.68	$ (1.71)
Diluted earnings (loss) per share	22.49	0.28	23.32	(1.71)
Cash Dividends, Per Share, Declared	$ 0.22	$ 0.21	$ 0.66	$ 0.63

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
OPERATING ACTIVITIES
Net income (loss)	$ 505.6	$ (37.2)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation	23.5	22.8
Amortization	21.8	19.9
Intangible asset impairment	10.1	0
Gain on reconsolidation of GST and OldCo	(534.4)	0
Asbestos settlement	0	80
Deferred income taxes	42.6	(38.7)
Stock-based compensation	5.2	4.8
Other non-cash adjustments	3.3	0.8
Change in assets and liabilities, net of effects of acquisition, deconsolidation and reconsolidation of businesses:
Asbestos liabilities	(16.7)	0
Asbestos insurance receivables	26.6	0
Accounts receivable, net	(22.8)	(8.3)
Inventories	0.6	2
Accounts payable	5.1	(17.4)
Other current assets and liabilities	0.5	(4.7)
Other non-current assets and liabilities	(6.6)	(16.1)
Net cash provided by operating activities	64.4	7.9
INVESTING ACTIVITIES
Purchases of property, plant and equipment	(23.6)	(24.6)
Payments for capitalized internal-use software	(2.6)	(3.1)
Payments for acquisitions	(39.5)	(28.5)
Reconsolidation of GST and OldCo	41.1	0
Deconsolidation of OldCo	(4.8)	0
Capital contribution to OldCo	(45.2)	0
Other	0.4	3.7
Net cash used in investing activities	(74.2)	(52.5)
FINANCING ACTIVITIES
Proceeds from debt	503	303.3
Repayments of debt	(409.3)	(192.7)
Repurchase of common stock	(11.5)	(26.2)
Dividends paid	(14.3)	(13.6)
Other	(2.5)	(3.1)
Net cash provided by financing activities	65.4	67.7
Effect of exchange rate changes on cash and cash equivalents	9	(11.7)
Net increase in cash and cash equivalents	64.6	11.4
Cash and cash equivalents at beginning of period	111.5	103.4
Cash and cash equivalents at end of period	176.1	114.8
Cash paid during the period for:
Interest	44.8	39.7
Income taxes, net	8.9	26.8
Non-cash investing and financing activities:
Non-cash acquisitions of property, plant, and equipment	$ 4.9	$ 4.8

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 176.1	$ 111.5
Accounts receivable, net	247.7	208.1
Inventories	210.8	175.4
Prepaid expenses and other current assets	71.4	29.9
Total current assets	706	524.9
Property, plant and equipment, net	284.2	215.4
Goodwill	344.7	201.5
Other intangible assets, net	353.3	176.9
Investment in GST	0	236.9
Deferred income taxes and income tax receivable	88.8	152.6
Other assets	65.4	38.2
Total assets	1,842.4	1,546.4
Current liabilities
Short-term borrowings from GST	0	26.2
Notes payable to GST	0	12.7
Current maturities of long-term debt	0.2	0.2
Accounts payable	111.8	102.9
Asbestos liability	80	30
Accrued expenses	119.7	131
Total current liabilities	311.7	303
Long-term debt	560.4	424.8
Notes payable to GST	0	283.2
Asbestos Liability	0	80
Other liabilities	103.8	96.9
Total liabilities	975.9	1,187.9
Commitments and contingencies
Shareholders’ equity
Common stock – $.01 par value; 100,000,000 shares authorized; issued, 21,517,554 shares in 2017 and 21,558,145 shares in 2016	0.2	0.2
Additional paid-in capital	343.4	346.5
Retained earnings	575	84
Accumulated other comprehensive loss	(50.8)	(70.9)
Common stock held in treasury, at cost – 192,418 shares in 2017 and 194,073 shares in 2016	(1.3)	(1.3)
Total shareholders’ equity	866.5	358.5
Total liabilities and equity	$ 1,842.4	$ 1,546.4

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	21,517,554	21,558,145
Treasury stock, shares (in shares)	192,418	194,073

Overview, Basis of Presentation

Overview, Basis of Presentation and Recently Issued Authoritative Accounting Guidance	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Overview, Basis of Presentation and Recently Issued Authoritative Accounting Guidance	Overview, Basis of Presentation and Recently Issued Authoritative Accounting Guidance Overview EnPro Industries, Inc. (“we,” “us,” “our,” “EnPro” or the “Company”) is a leader in the design, development, manufacture and marketing of proprietary engineered industrial products that primarily include: sealing products; heavy-duty truck wheel-end component systems; self-lubricating non-rolling bearing products; precision engineered components and lubrication systems for reciprocating compressors; and heavy-duty, medium-speed diesel, natural gas and dual fuel reciprocating engines, including parts and services. Basis of Presentation The accompanying interim consolidated financial statements are unaudited, and certain related information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been omitted in accordance with Rule 10-01 of Regulation S-X. They were prepared following the same policies and procedures used in the preparation of our annual financial statements except as disclosed below and reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair statement of results for the periods presented. The Consolidated Balance Sheet as of December 31, 2016 was derived from the audited financial statements included in our annual report on Form 10-K for the year ended December 31, 2016 . The results of operations for the interim periods are not necessarily indicative of the results for the fiscal year. These consolidated financial statements should be read in conjunction with our annual consolidated financial statements for the year ended December 31, 2016 included within our annual report on Form 10-K. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amount of assets and liabilities and the disclosures regarding contingent assets and liabilities at period end and the reported amounts of revenue and expenses during the reporting period. Actual results may differ from these estimates. All intercompany accounts and transactions between our consolidated operations have been eliminated. In the first quarter of 2017, we adopted a standard that was issued to modify and simplify several aspects of accounting for share-based payment transactions. Changes to the previous guidance primarily pertain to the income tax consequences of share-based payment transactions. Under the standard, all excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) are recognized as income tax expense or benefit in the income statement beginning in 2017. This adoption is made prospectively. Excess tax benefits/deficiencies recorded in income tax expense for the quarter and nine months ended September 30, 2017 were insignificant. We historically accounted for excess tax benefits on the Consolidated Statement of Cash Flows as a financing activity. Upon adoption of this standard, excess tax benefits are classified along with other income tax cash flows as an operating activity. We elected to adopt this portion of the standard on a prospective basis. Additionally, with respect to forfeitures of awards, we made the accounting policy election under the standard to account for forfeitures when they occur as opposed to estimating the number of awards that are expected to vest as of the grant date. This election was adopted under a modified retrospective transition method by means of a cumulative-effect adjustment to equity as of the beginning of 2017. As a result of this transition, a $0.3 million reduction was recorded to the 2017 opening retained earnings for this effect. Recently Issued Authoritative Accounting Guidance In March 2017, a standard was issued that requires an employer to report the service cost component of pension and other postretirement benefits expense in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations. The amendments in this standard also allow only the service cost component to be eligible for capitalization when applicable (for example, as a cost of internally manufactured inventory or a self-constructed asset). The standard is effective for fiscal years beginning after December 15, 2017, including interim periods within those annual periods, and is to be applied retrospectively for the classification of pension costs on the income statement and prospectively for the criteria on capitalization of certain costs. For the year ended December 31, 2016, the application of this guidance would have resulted in an increase in operating income of approximately $1.6 million with a corresponding increase in non-operating expenses. For the nine months ended September 30, 2017 , the application of this guidance would have resulted in an increase in operating income of approximately $0.4 million with a corresponding increase in non-operating expenses. In January 2017, a standard was issued to simplify annual and interim goodwill impairment testing for public business entities. Under the standard, an entity should perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The standard is effective for any interim goodwill impairment tests in fiscal years beginning after December 15, 2019, and is to be applied prospectively. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The standard is not currently expected to have a significant impact on our consolidated financial statements or disclosures. In January 2017, a standard was issued to clarify the definition of a business in determining whether a purchase of an asset or group of assets is to be accounted for as a purchase of a business and thus subject to authoritative guidance on business combinations. The standard narrows the current definition of a business, stating that t o be considered a business, an asset or group of assets must include an input and a substantive process that create outputs. An input is an economic resource, such as intellectual property or employees, used to create the goods or services that are considered outputs. The guidance is effective for fiscal years that begin after December 15, 2017 and is to be applied prospectively. This standard is not expected to have a significant impact on our consolidated financial statements or disclosures. In August 2016, a standard was issued to eliminate diversity in practice in the classification of certain cash receipts and cash payments within the statement of cash flows. The standard is effective for annual periods beginning after December 15, 2017, and interim periods therein. Early adoption is permitted, including adoption in an interim period. The guidance requires application through a retrospective transition method. This standard is not expected to have a significant impact on our consolidated financial statements or disclosures. In June 2016, a standard was issued that significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income, including trade receivables. The standard requires an entity to estimate its lifetime “expected credit loss” for such assets at inception, and record an allowance that, when deducted from the amortized cost basis of the financial asset, presents the net amount expected to be collected on the financial asset. The standard is effective for annual periods beginning after December 15, 2019, and interim periods therein. Early adoption is permitted for annual periods beginning after December 15, 2018, and interim periods therein. We are currently evaluating the new guidance to determine the impact it will have on our consolidated financial statements. In February 2016, a standard was issued to establish principles to report transparent and economically neutral information about the assets and liabilities that arise from leases. The standard will require lessees to recognize the lease assets and lease liabilities that arise from all leases in the statement of financial position and to disclose qualitative and quantitative information about lease transactions, such as information about variable lease payments and options to renew and terminate leases. The standard retains a distinction between finance leases and operating leases. As a result, the effect of leases in the statement of operations and the statement of cash flows is largely unchanged. Additionally, the guidance provides clarification on the definition of a lease, including alignment of the concept of control of an asset with principles in other authoritative guidance around revenue recognition and consolidation. The amendments in this guidance are effective for financial statements issued for interim and annual periods beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the new guidance to determine the impact it will have on our consolidated financial statements. While we do not currently expect that adoption of the standard will have a material impact to our Consolidated Statements of Operations, Comprehensive Income, or Cash Flows, the addition of lease assets and liabilities to our Consolidated Balance Sheets for leases currently accounted for as operating leases will increase both total assets and liabilities. At December 31, 2016, future minimum lease payments under non-cancelable operating leases were $45.5 million . The amount of increase will depend on the magnitude of our population of operating lease commitments at the time of adoption, which could change significantly from our current commitments due to factors including future lease versus buy decisions, acquisitions, and dispositions. At December 31, 2016, lease commitments of GST and OldCo, which were reconsolidated in the current quarter, were $3.9 million . In January 2016, a standard was issued that amends existing guidance around classification and measurement of certain financial assets and liabilities. Changes to the current GAAP model primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. Under the new guidance, all equity investments in unconsolidated entities (other than those accounted for using the equity method of accounting) will generally be measured at fair value through earnings. For equity investments without readily determinable fair values, the cost method is also eliminated. However, most entities will be able to elect to record equity investments without readily determinable fair values at cost, less impairment, and plus or minus subsequent adjustments for observable price changes. The standard also requires that financial assets and liabilities be disclosed separately in the notes to the financial statements based on measurement principle and form of financial asset. The amendments in this guidance are effective for financial statements issued for interim and annual periods beginning after December 15, 2017. This standard is not expected to have a significant impact on our consolidated financial statements or disclosures. In May 2014, a comprehensive new revenue recognition standard was issued that will supersede nearly all existing revenue recognition guidance. The new guidance introduces a five-step model in which an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This guidance also requires disclosures sufficient to enable users to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative disclosures about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. The new standard will become effective for us beginning with the first quarter 2018. We are currently evaluating the new guidance. The guidance has the potential to affect certain aspects of our current practice of accounting for engine contracts in our Power Systems segment. We expect that our long-term contracts will continue to recognize revenue and earnings over time as the work progresses because of the continuous transfer of control to the customer, generally using an input measure (e.g., costs incurred) to reflect progress. Our current practice of accounting for such contracts as single profit centers under existing guidance could change in instances where such contracts are determined to have multiple performance obligations that are distinct within the context of the contract under the new standard. Identifying multiple performance obligations in a contract currently accounted for as a single profit center could make the rate at which we recognize revenue and margins under that contract faster or slower, depending on the contract. Additionally, we have certain service contracts where revenue is currently recognized using a milestone method. Under the new guidance, revenue on such contracts will likely be recognized more frequently throughout the contract using an input measure. We plan to adopt the guidance using the modified retrospective transition alternative provided in the standard, meaning that contracts open during the transition period that will continue beyond the effective date are evaluated for impact in transition to the new guidance. Based upon review of our current contract portfolio, we do not expect the transition impact of adopting the new guidance will be material to EnPro. Many of the affected service contracts mentioned above are over relatively short periods of time and not for large amounts of consideration, and we currently have only a single engine contract that we have determined to have multiple performance obligations that are distinct within the context of the contract. However, to the extent we enter new contracts that fit the above criteria in the future, the standard's impact on the timing of our revenue recognition could be more significant.

Garlock Sealing Technologies LL

Garlock Sealing Technologies LLC and Garrison Litigation Management Group, Ltd., and OldCo, LLC	9 Months Ended
	Sep. 30, 2017
Reorganizations [Abstract]
Garlock Sealing Technologies LLC and Garrison Litigation Management Group, Ltd. and OldCo, LLC	Garlock Sealing Technologies LLC, Garrison Litigation Management Group, Ltd., and OldCo, LLC The historical business operations of Garlock Sealing Technologies LLC (“GST LLC”) and The Anchor Packing Company (“Anchor”) resulted in a substantial volume of asbestos litigation in which plaintiffs alleged personal injury or death as a result of exposure to asbestos fibers. Those subsidiaries manufactured and/or sold industrial sealing products, predominately gaskets and packing, that contained encapsulated asbestos fibers. Anchor was an inactive and insolvent indirect subsidiary of EnPro's then-direct subsidiary, Coltec Industries Inc ("Coltec"). Our subsidiaries’ exposure to asbestos litigation and their relationships with insurance carriers had been managed through another subsidiary, Garrison Litigation Management Group, Ltd. (“Garrison”). GST LLC, Anchor and Garrison are collectively referred to as “GST.” On June 5, 2010 (the "GST Petition Date"), GST LLC, Anchor and Garrison filed voluntary petitions for reorganization under Chapter 11 of the United States Bankruptcy Code (the "GST Chapter 11 Case") in the U.S. Bankruptcy Court for the Western District of North Carolina (the "Bankruptcy Court"). The filings were the initial step in a claims resolution process for an efficient and permanent resolution of all pending and future asbestos claims through court approval of a plan of reorganization to establish a facility to resolve and pay all GST asbestos claims. On March 17, 2016, we announced that we had reached a comprehensive consensual settlement to resolve current and future asbestos claims which contemplated the joint plan of reorganization (the "Joint Plan") which was filed with the Bankruptcy Court. This settlement contemplated that Coltec would, subject to the receipt of necessary consents, undergo a corporate restructuring (the “Coltec Restructuring”) in which all of its significant operating assets and subsidiaries, which included each of the Company’s major business units, would be distributed to a new direct subsidiary of the Company, which would also assume all of Coltec’s non-asbestos liabilities. The Coltec Restructuring was completed on December 31, 2016, and included the merger of Coltec with and into OldCo, LLC (“OldCo”), an indirect subsidiary of EnPro. As further contemplated by the settlement, on January 30, 2017 (the "OldCo Petition Date"), OldCo filed a Chapter 11 bankruptcy petition with the Bankruptcy Court (the "OldCo Chapter 11 Case"). On February 3, 2017, the Bankruptcy Court issued an order for the joint administration of the OldCo Chapter 11 Case with the GST Chapter 11 Case. The Joint Plan was consummated on July 31, 2017. For more detail on the terms of the Joint Plan, see Note 17 - "Commitments and Contingencies - Asbestos - Joint Plan of Reorganization." During the pendency of the GST Chapter 11 Case and the related OldCo Chapter 11 Case, which are described further in Note 17 – "Commitments and Contingencies – Asbestos," certain actions proposed to be taken by GST or OldCo not in the ordinary course of business were subject to approval by the Bankruptcy Court. As a result, during the pendency of the GST Chapter 11 Case and the OldCo Chapter 11 Case, we did not have exclusive control over these companies. Accordingly, as required by GAAP, GST was deconsolidated beginning on the GST Petition Date and OldCo was deconsolidated beginning on the OldCo Petition Date. Reconsolidation GST and OldCo were reconsolidated upon the effective date of the consummation of the Joint Plan, which effective date was 12:01 a.m. on July 31, 2017. The reconsolidation of GST and OldCo was treated as a business acquisition in accordance with applicable accounting rules. The primary businesses comprising GST will be managed as part of the Garlock division within our Sealing Products segment. Smaller businesses also reconsolidated with GST will be managed by the Technetics and Stemco divisions within this segment, by the Compressor Products International ("CPI") division within our Engineered Products segment, and by the Fairbanks Morse division, which comprises our Power Systems segment. The following table presents the preliminary fair value of the net assets of GST and OldCo acquired. These estimates are subject to the final completion of the valuation process for GST and OldCo: (in millions) Accounts receivable $ 22.9 Inventories 29.2 Property, plant and equipment 63.2 Goodwill 132.6 Other intangible assets 180.8 Other assets 167.0 Liabilities assumed (110.5 ) Total purchase price $ 485.2 In accordance with GAAP, the purchase price for the acquisition was equal to the fair value of our investment in GST and OldCo on the reconsolidation date. In the reconsolidation, the investment in GST and OldCo is deemed to be exchanged for our exclusive control of these businesses. No cash is transferred in the reconsolidation transaction, other than the reconsolidation of GST's and OldCo's cash and cash equivalents at that date. The purchase price was allocated to the assets and liabilities reconsolidated with these businesses based on their estimated fair values. The excess of the purchase price over the identifiable assets acquired less the liabilities assumed was reflected as goodwill. Goodwill recorded as part of the purchase price allocation was $132.6 million , none of which is expected to be tax deductible given the nature of the transaction. See Note 8 - "Goodwill and Other Intangible Assets" for information on goodwill by reportable segment from this transaction. The goodwill recognized in this transaction is primarily attributable to intangible assets that do not qualify for separate recognition. Identifiable intangible assets acquired as part of the acquisition were $180.8 million , including $40.4 million of indefinite-lived trade names and $140.4 million of definite-lived intangible assets. Definite-lived intangible assets included customer relationships of $85.4 million , proprietary technology of $50.8 million , and a favorable supply agreement valued at $4.2 million . The definite-lived intangible assets have an initial weighted average amortization period of 15 years for each class. Post-reconsolidation sales of $35.5 million and income before taxes of $3.3 million attributable to GST and OldCo are included in our Consolidated Statement of Operations for the quarter and nine months ended September 30, 2017 . The following unaudited supplemental pro forma condensed consolidated financial results of operations for the Company for the quarters and nine months ended September 30, 2017 and 2016, are presented as if the reconsolidation had been completed on January 1, 2016: Quarters Ended Nine Months Ended September 30, 2017 2016 2017 2016 (in millions) Pro forma net sales $ 355.0 $ 331.1 $ 1,039.9 $ 1,018.1 Pro forma net income $ 9.0 $ 14.5 $ 43.4 $ 515.2 Pro forma earnings per share - basic $ 0.42 $ 0.67 $ 2.03 $ 23.74 Pro forma earnings per share - diluted $ 0.41 $ 0.67 $ 2.00 $ 23.52 The 2017 supplemental pro forma net income was adjusted to exclude $3.8 million of pre-tax nonrecurring expenses related to the fair value adjustment to acquisition date inventory. The 2016 supplemental pro forma net income was adjusted to include these charges. Pro forma net income for the nine months ended September 30, 2016 also includes the gain on reconsolidation discussed further below, as well as the tax impact of the reconsolidation discussed in Note 4 - "Income Taxes." The supplemental pro forma net income for the quarters and nine months ended September 30, 2017 and 2016 was also adjusted to exclude a combined $1.3 million , $7.1 million , $(16.8) million and $145.9 million , respectively, of non-recurring expenses (credits) associated with the aforementioned asbestos claims resolution process recorded at EnPro and at GST and OldCo, as the process is assumed to have concluded in order for the reconsolidation to occur. The amount adjusted for the nine months ended September 30, 2017 is inclusive of $24.7 million of credits for insurance reimbursements that became realizable for GST and OldCo in the current year. The amount adjusted for the nine months ended September 30, 2016 is inclusive of charges of $80.0 million and $49.5 million recorded by EnPro and GST, respectively, in that year in association with the Joint Plan to resolve current and future asbestos claims and the agreement with the Canadian provincial workers’ compensation boards (the “Provincial Boards”) resolving remedies the Provincial Boards may possess against Garlock of Canada Ltd, GST, Coltec or any of their affiliates. The remaining amount adjusted for each year consists of charges for Chapter 11 case-related fees and expenses including attorneys' and experts' fees and fees associated with the administration of Garrison. Please see Note 17 – "Commitments and Contingencies – Asbestos – Joint Plan of Reorganization" for further information on these settlements and insurance reimbursements. These unaudited supplemental pro forma financial results have been prepared for comparative purposes only. The pro forma information does not purport to be indicative of the results of operations that actually would have resulted had the combination occurred on January 1, 2016, or of future results of the consolidated entities. Associated with the reconsolidation of GST and OldCo, we recorded a pretax gain of $534.4 million . The amounts comprising the gain include: (in millions) Gain on revaluation of investment in GST and OldCo $ 248.3 Elimination of net amounts payable to GST and OldCo at reconsolidation date 286.1 Total $ 534.4 The gain on revaluation of our investment in GST and OldCo is the difference between the above-noted fair value of the investment and its book value of $236.9 million as of the date of reconsolidation. Although EnPro's investment in OldCo was negative at the time that it was deconsolidated from the EnPro results, EnPro Holdings, Inc. ("EnPro Holdings"), a subsidiary of EnPro, had entered into a keep well agreement with OldCo under which it unconditionally agreed to make equity contributions to OldCo sufficient to maintain OldCo's ability to pay and discharge its liabilities as they become due and payable. As a result of this agreement, we recorded a liability on our Consolidated Balance sheet that represented this obligation related to our investment in OldCo. The liability balance of $15.6 million at the reconsolidation date was reduced from its balance at June 30, 2017 due to equity funding provided by us to OldCo in order for it to fund its initial $50 million payment in July 2017 to the trust established under the Joint Plan. The portion of the gain attributable to elimination of net amounts payable to GST and OldCo is based upon the balances in EnPro's amounts due to and from GST and OldCo as of that date, including the notes payable to GST and related accrued interest, income tax receivable from GST, and other payables to and receivables from GST that arose in the normal course of business. Financial Results As the GST Chapter 11 Case and OldCo Chapter 11 Case were being administered jointly and the Joint Plan is applicable in both such cases, the financial information below combines the results of operations and cash flows of OldCo with GST LLC and Garrison for periods after the OldCo Petition Date. Condensed combined financial information for GST and OldCo is set forth below, presented on a historical cost basis. For 2017, the Condensed Combined Statements of Operations and Condensed Combined Statement of Cash Flows reflect the results of operations and cash flows for GST and OldCo for the period time where they were not consolidated in our reported results (from January 1, 2017 through July 31, 2017 for GST and, for OldCo, after the OldCo Petition Date through July 31, 2017). Likewise, as GST and OldCo were included in our reported balance sheet as of September 30, 2017 , no Condensed Combined Balance Sheet is provided as of this date. Note that because the OldCo Chapter 11 Case had not commenced as of December 31, 2016, OldCo's assets and liabilities are excluded as of December 31, 2016. Its results of operations and cash flows are excluded from the Condensed Combined Statements of Operations for the quarter and nine months ended September 30, 2016 , and the Condensed Combined Statement of Cash Flows for the nine months ended September 30, 2016 . GST and OldCo (Debtors-in-Possession) Condensed Combined Statements of Operations (Unaudited) (in millions) Quarters Ended September 30, Nine Months Ended 2017 2016 2017 2016 Net sales $ 15.3 $ 49.2 $ 125.9 $ 150.9 Cost of sales 9.6 31.3 77.9 95.3 Gross profit 5.7 17.9 48.0 55.6 Operating expenses: Selling, general and administrative 3.7 10.0 24.5 31.3 Asbestos-related (0.4 ) 0.1 (24.0 ) 50.1 Other — 0.1 0.1 0.4 Total operating expenses 3.3 10.2 0.6 81.8 Operating income (loss) 2.4 7.7 47.4 (26.2 ) Interest income, net 3.1 8.4 21.5 25.3 Income (loss) before reorganization expenses and income taxes 5.5 16.1 68.9 (0.9 ) Reorganization expenses (1.1 ) (6.8 ) (5.6 ) (14.8 ) Income (loss) before income taxes 4.4 9.3 63.3 (15.7 ) Income tax benefit (expense) (3.0 ) (3.7 ) (24.3 ) 5.9 Net income (loss) $ 1.4 $ 5.6 $ 39.0 $ (9.8 ) Comprehensive income (loss) $ 4.4 $ 5.0 $ 49.1 $ (9.0 ) GST and OldCo (Debtors-in-Possession) Condensed Combined Statements of Cash Flows (Unaudited) Nine Months Ended September 30, 2017 and 2016 (in millions) 2017 2016 Net cash provided by (used in) operating activities $ (363.3 ) $ 32.9 Investing activities Purchases of property, plant and equipment (1.8 ) (5.1 ) Proceeds from (payments on) loans to affiliates 43.6 (5.2 ) Proceeds from (purchases of) held-to-maturity securities 250.3 (50.5 ) Opening cash from OldCo 4.8 — Other 0.1 (0.2 ) Net cash provided by (used in) investing activities 297.0 (61.0 ) Financing activities Capital contribution from parent 45.2 — Net cash provided by financing activities 45.2 — Effect of exchange rate changes on cash and cash equivalents 2.4 1.4 Net decrease in cash and cash equivalents (18.7 ) (26.7 ) Cash and cash equivalents at beginning of period 59.5 71.9 Cash and cash equivalents at end of period $ 40.8 $ 45.2 GST (Debtor-in-Possession) Condensed Combined Balance Sheet (Unaudited) (in millions) December 31, Assets : Notes receivable from affiliate - current $ 12.7 Other current assets 425.9 Asbestos insurance receivable 49.0 Deferred income taxes 126.0 Notes receivable from affiliate 283.2 Other assets 67.0 Total assets $ 963.8 Liabilities and Shareholder’s Equity : Current liabilities $ 40.3 Other liabilities 126.0 Liabilities subject to compromise (A) 388.6 Total liabilities 554.9 Shareholder’s equity 408.9 Total liabilities and shareholder’s equity $ 963.8 (A) Liabilities subject to compromise include pre-petition unsecured claims which may be resolved at amounts different from those recorded in the condensed combined balance sheet. Liabilities subject to compromise consist principally of asbestos-related claims. Per the terms of the comprehensive settlement agreement with the appointed committee representing current asbestos claimants and the court-appointed representative of future claimants in the GST asbestos claims resolution process pending before the Bankruptcy Court, GST had accrued $387 million as of December 31, 2016 for asbestos-related claims. The accrual included (a) $ 370 million to be contributed to the trust for present and future asbestos claims against GST plus litigation and administrative expenses, and (b) $17 million for the resolution of all current and future Canadian asbestos claims alleging disease resulting in whole or in part from exposure to GST asbestos-containing products. See Note 17, “Commitments and Contingencies — Asbestos — Joint Plan of Reorganization."

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Acquisitions	Acquisitions In June 2017, we acquired certain assets and assumed certain liabilities of Qualiseal Technology (“Qualiseal”), a privately-held company offering custom-engineered mechanical face and circumferential seals for demanding aerospace and industrial applications with annual revenues of approximately $11 million . Qualiseal is managed as part of our Technetics division within the Sealing Products segment. The following table presents the purchase price allocation of the Qualiseal acquisition: (in millions) Accounts receivable $ 1.6 Inventories 3.3 Property, plant and equipment 1.4 Goodwill 9.7 Other intangible assets 24.0 Liabilities assumed (0.5 ) Total purchase price $ 39.5 In April 2016, we acquired certain assets and assumed certain liabilities of Rubber Fab Gasket & Molding, Inc. ("Rubber Fab"), a privately-held company offering a full range of high performance sanitary gaskets, hoses and fittings for the hygienic process industries with annual revenues of approximately $17 million . Rubber Fab is managed as part of our Garlock division within the Sealing Products segment. On October 12, 2017, we acquired 100% of the stock of Commercial Vehicle Components Co., Ltd. ("CVC"), a manufacturer of air disc brake and medium duty hydraulic disc brake pads for the heavy duty and light commercial vehicle aftermarket. CVC will be managed as part of our Stemco division within the Sealing Products segment. Due to the recency of the transaction, the initial accounting for this acquisition is incomplete. Because the assets, liabilities and results of operations for these acquisitions are not significant to our consolidated financial position or results of operations, pro forma financial information and additional disclosures are not presented.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Our income tax expense and resulting effective tax rate are based upon the estimated annual effective tax rates applicable for the respective periods adjusted for the effect of items required to be treated as discrete interim period items, including the reconsolidation of the GST and OldCo entities and losses generated in countries where we are projecting annual losses for which a deferred tax asset is not anticipated to be recognized. This effective tax rate is generally lower than U.S. statutory tax rates primarily due to the earnings in lower rate foreign jurisdictions where a significant portion of our income is taxed, and fluctuates based on the portion of our profits earned in each jurisdiction. In addition, the rate can be magnified by pre-tax losses in high tax jurisdictions offset somewhat by pre-tax profits in low tax jurisdictions. During the third quarter of 2017, our effective tax rate was 9.3% as we recorded income tax expense of $50.5 million on pre-tax income of $540.7 million . The reduction in the effective tax rate is primarily due to the significant discrete items recorded in the current quarter including the $534.4 million non-taxable gain on the reconsolidation of the GST and OldCo entities and the $21.2 million benefit of the reversal of the deferred tax liability initially recorded on our investment in GST when GST was deconsolidated in June 2010. This reduction is partially offset by the $72.7 million tax charge associated with the step up of GST and OldCo's net assets to fair value upon the reconsolidation. During the third quarter of 2016, our effective tax rate was 39.6% as we recorded an income tax expense of $4.0 million on pre-tax income of $10.0 million . The volatility in the quarterly tax rate is the result of using annual tax rates derived from a geographic mix of pre-tax losses and income, as applied to a year-to-date ordinary loss in the prior-year quarter that exceeds the anticipated ordinary loss for the full year. The combination of mix, overall loss limitations, and small denominators resulted in an unusually high effective quarterly rate. During the first nine months of 2017, our effective tax rate was 9.9% as we recorded income tax expense of $55.7 million on pre-tax income of $561.3 million . The lower effective tax rate is primarily due to the significant discrete items recorded in the third quarter of 2017 as discussed above. During the first nine months of 2016, our effective tax rate was 42.3% as we recorded an income tax benefit of $27.2 million on pre-tax loss of $64.4 million . The volatility during this nine-month period is a result of our geographical mix of pre-tax losses in the U.S., a higher tax jurisdiction, and pre-tax profits in lower tax jurisdictions. In June 2017, the U.S. Internal Revenue Service (“IRS”) began an examination of one of our U.S. federal income tax returns. Although this examination is part of a routine and recurring cycle, we cannot predict the final outcome or expected conclusion date of the audit. Various foreign and state tax returns are also currently under examination and some of these exams may conclude within the next twelve months. The final outcomes of these audits are not yet determinable; however, management believes assessments that may arise will not have a material effect on our financial results. .

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share Quarters Ended Nine Months Ended 2017 2016 2017 2016 (in millions, except per share amounts) Numerator (basic and diluted): Net income (loss) $ 490.2 $ 6.0 $ 505.6 $ (37.2 ) Denominator: Weighted-average shares – basic 21.3 21.5 21.4 21.7 Share-based awards 0.5 0.2 0.3 — Weighted-average shares – diluted 21.8 21.7 21.7 21.7 Earnings (loss) per share: Basic $ 22.98 $ 0.28 $ 23.68 $ (1.71 ) Diluted $ 22.49 $ 0.28 $ 23.32 $ (1.71 ) In the nine months ended September 30, 2016 , there was a loss attributable to common shares. There were 0.2 million potentially dilutive shares excluded for the nine months ended September 30, 2016 since they were antidilutive.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories September 30, December 31, (in millions) Finished products $ 122.9 $ 108.1 Work in process 36.2 23.7 Raw materials and supplies 57.5 49.3 216.6 181.1 Reserve to reduce certain inventories to LIFO basis (9.8 ) (12.1 ) Manufacturing inventories 206.8 169.0 Incurred costs relating to long-term contracts 8.3 13.6 Progress payments related to long-term contracts (4.3 ) (7.2 ) Net balance associated with completed-contract inventories 4.0 6.4 Total inventories $ 210.8 $ 175.4 Incurred costs related to long-term contracts in the table above represent inventoried work in process and finished products related to an engine contract accounted for under the completed-contract method, where costs incurred exceed customer billings. Refer to Note 7, “Long-Term Contracts” for additional information about incurred costs and progress payments related to long-term contracts. We use the last-in, first-out (“LIFO”) method of valuing certain of our inventories. An actual valuation of inventory under the LIFO method can be made only at the end of each year based on the inventory levels and costs at that time. Accordingly, interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and costs, which are subject to change until the final year-end LIFO inventory valuation.

Long-Term Contracts

Long-Term Contracts	9 Months Ended
	Sep. 30, 2017
Contractors [Abstract]
Long-Term Contracts	Long-Term Contracts Additional information regarding engine contracts accounted for under the percentage-of-completion (“POC”) method is as follows: September 30, December 31, (in millions) Cumulative revenues recognized on uncompleted POC contracts $ 321.4 $ 260.7 Cumulative billings on uncompleted POC contracts 280.1 231.6 $ 41.3 $ 29.1 These amounts were included in the accompanying Consolidated Balance Sheets under the following captions: September 30, December 31, (in millions) Accounts receivable, net (POC revenue recognized in excess of billings) $ 45.3 $ 31.4 Accrued expenses (billings in excess of POC revenue recognized) (4.0 ) (2.3 ) $ 41.3 $ 29.1 Additional information regarding an engine contract accounted for under the completed-contract method is as follows: September 30, December 31, (in millions) Incurred costs relating to long-term contract $ 0.3 $ 0.1 Progress payments related to long-term contract (0.9 ) (1.0 ) Net balance associated with completed-contract inventories $ (0.6 ) $ (0.9 ) Incurred costs related to long-term contract in the table above represent inventoried work in process and finished products related to an engine contract accounted for under the completed-contract method, where customer billings exceed costs incurred. Progress payments related to the long term contract in the table above are either advanced billings or milestone billings to the customer on a contract accounted for under the completed-contract method. Upon shipment of the completed engine, revenue associated with the engine will be recognized, and the incurred inventoried costs and progress payments will be relieved. At September 30, 2017 and December 31, 2016 , progress payments related to long-term contract shown above were in excess of incurred costs resulting in net liability balances. As such, the net liability balances are reflected in accrued expenses on the accompanying Consolidated Balance Sheets. Refer to Note 6, “Inventories” for additional information about incurred costs and progress payments related to long-term contracts for which the incurred costs exceeded the progress payments. In addition to inventoried costs, we also make deposits and progress payments to certain vendors for long lead time manufactured components associated with engine projects. At September 30, 2017 and December 31, 2016 , deposits and progress payments for long lead time components totaled $2.7 million and $0.8 million , respectively. These deposits and progress payments are classified in prepaid expenses and other current assets in the accompanying Consolidated Balance Sheets.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets The changes in the net carrying value of goodwill by reportable segment for the nine months ended September 30, 2017 , are as follows: Sealing Products Engineered Products Power Systems Total (in millions) Goodwill as of December 31, 2016 $ 185.3 $ 9.1 $ 7.1 $ 201.5 Change due to acquisition 9.7 — — 9.7 Reconsolidation of GST and OldCo 125.9 1.8 4.9 132.6 Change due to foreign currency translation 0.9 — — 0.9 Goodwill as of September 30, 2017 $ 321.8 $ 10.9 $ 12.0 $ 344.7 The goodwill balances reflected above are net of accumulated impairment losses of $27.8 million for the Sealing Products segment and $154.8 million for the Engineered Products segment as of September 30, 2017 and December 31, 2016 . Identifiable intangible assets are as follows: As of September 30, 2017 As of December 31, 2016 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (in millions) Amortized: Customer relationships $ 314.0 $ 134.7 $ 216.2 $ 122.0 Existing technology 110.5 35.5 63.0 31.0 Trademarks 35.7 21.6 35.4 19.6 Other 28.5 22.9 23.2 22.1 488.7 214.7 337.8 194.7 Indefinite-Lived: Trademarks 79.3 — 33.8 — Total $ 568.0 $ 214.7 $ 371.6 $ 194.7 Amortization expense for the quarters ended September 30, 2017 and 2016 was $6.9 million and $5.3 million , respectively. Amortization expense for the nine months ended September 30, 2017 and 2016 was $17.1 million and $15.8 million , respectively.

Accrued Expenses

Accrued Expenses	9 Months Ended
	Sep. 30, 2017
Payables and Accruals [Abstract]
Accrued Expenses	Accrued Expenses September 30, December 31, (in millions) Salaries, wages and employee benefits $ 53.8 $ 40.0 Interest 1.6 38.1 Customer advances 8.6 5.3 Income and other taxes 16.8 11.2 Other 38.9 36.4 $ 119.7 $ 131.0

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions On the GST Petition Date, GST commenced an asbestos claims resolution process under Chapter 11 of the United States Bankruptcy Code. The resulting deconsolidation of GST from our financial results, discussed more fully in Note 2, "Garlock Sealing Technologies LLC, Garrison Litigation Management Group, Ltd., and OldCo, LLC", required certain intercompany indebtedness described below to be reflected on our Consolidated Balance Sheets. As of December 31, 2016 , Coltec Finance Company Ltd., a wholly-owned subsidiary of EnPro Holdings, had aggregate, short-term borrowings of $26.2 million from GST’s subsidiaries in Mexico and Australia. These unsecured obligations were denominated in the currency of the lending party, and bore interest based on the applicable one-month interbank offered rate for each foreign currency involved. With the reconsolidation of GST in the third quarter, these borrowings are now intercompany and are therefore not reflected on our Consolidated Balance Sheet as of September 30, 2017 . Effective as of January 1, 2010, Coltec Industries Inc ("Coltec") entered into an original issue amount $73.4 million Amended and Restated Promissory Note due January 1, 2017 (the “Coltec Note”) in favor of GST LLC, and our subsidiary Stemco LP entered into an original issue amount $153.8 million Amended and Restated Promissory Note due January 1, 2017, in favor of GST LLC (the “Stemco Note”, and together with the Coltec Note, the “Notes Payable to GST”). The Notes Payable to GST amended and replaced promissory notes in the same principal amounts which were initially issued in March 2005, and which matured on January 1, 2010. In connection with the Coltec Restructuring described in Note 17, "Commitments and Contingencies — Asbestos — Joint Plan of Reorganization", the obligations of OldCo, as the successor by merger to Coltec, under the Notes Payable to GST were assumed by EnPro Holdings and OldCo was released from those obligations. In addition, the Coltec Note and the Stemco Note were amended to extend their maturity date to January 1, 2018. The Notes Payable to GST bear interest at 11% per annum, of which 6.5% is payable in cash and 4.5% is added to the principal amount of the Notes Payable to GST as payment-in-kind (“PIK”) interest, with interest due on January 31 of each year. In conjunction with the interest payments in 2017 and 2016 , $19.3 million and $18.4 million , respectively, was paid in cash and PIK interest of $13.4 million and $12.7 million , respectively, was added to the principal balance of the Notes Payable to GST. If GST LLC is unable to pay ordinary course operating expenses, under certain conditions, it can require EnPro Holdings and Stemco to pay in cash the accrued PIK interest necessary to meet such ordinary course operating expenses, subject to certain caps. The interest due under the Notes Payable to GST may be satisfied through offsets of amounts due under intercompany services agreements pursuant to which we provide certain corporate services, make available access to group insurance coverage to GST, make advances to third party providers related to payroll and certain benefit plans sponsored by GST, and permit employees of GST to participate in certain of our benefit plans. The Coltec Note is secured by EnPro Holdings' pledge of certain of its equity ownership in specified U.S. subsidiaries. The Stemco Note is guaranteed by EnPro Holdings and secured by EnPro Holdings' pledge of its interest in Stemco. With the reconsolidation of GST in the third quarter, these borrowings are now intercompany and are therefore not reflected on our Consolidated Balance Sheet as of September 30, 2017 . We regularly transacted business with GST through the purchase and sale of products while it was not consolidated in EnPro's financial statements. We also provided services for GST including information technology, supply chain, treasury, accounting and tax administration, legal, and human resources under a support services agreement. GST is included in our consolidated U.S. federal income tax return and certain state combined income tax returns. As the parent of these consolidated tax groups, we are liable for, and pay, income taxes owed by the entire group. We have agreed with GST to allocate group taxes to GST based on the U.S. consolidated tax return regulations and current income tax accounting guidance. This method generally allocates taxes to GST as if it were a separate taxpayer. As a result, at December 31, 2016 we carried an income tax receivable from GST related to this allocation. We did not carry a receivable at September 30, 2017 on our consolidated balance sheet as a result of the reconsolidation of GST. As discussed further in Note 17, "Commitments and Contingencies - Asbestos - Joint Plan of Reorganization," on January 30, 2017, OldCo filed a voluntary petition for reorganization under Chapter 11 of the United States Bankruptcy Code. We provided similar services to OldCo to those mentioned above for GST during the period from the OldCo Petition Date through the consummation of the Joint Plan, when it was reconsolidated into EnPro, but on a much less extensive basis due to OldCo's limited operations. Amounts included in our consolidated financial statements arising from transactions with GST and OldCo during the periods which they were not consolidated in our results include the following: Consolidated Statements of Operations Caption Quarters Ended Nine Months Ended Description 2017 2016 2017 2016 (in millions) Sales to GST Net sales $ 2.5 $ 6.8 $ 20.8 $ 20.4 Purchases from GST Cost of sales $ 1.4 $ 4.0 $ 12.2 $ 13.2 Interest expense to GST Interest expense $ 3.0 $ 8.4 $ 20.6 $ 25.0 Description Consolidated Balance Sheets Caption December 31, (in millions) Due from GST Accounts receivable, net $ 21.4 Income tax receivable from GST Deferred income taxes and income tax receivable $ 119.0 Due from GST Other assets $ 1.4 Due to GST Accounts payable $ 6.3 Accrued interest to GST Accrued expenses $ 32.6

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Senior Notes In September 2014, we completed an offering of $300 million aggregate principal amount of our 5.875% Senior Notes due 2022 (the “Senior Notes”). We issued the notes net of an original issue discount of $2.4 million . The Senior Notes are unsecured, unsubordinated obligations of EnPro and mature on September 15, 2022. Interest on the Senior Notes accrues at a rate of 5.875% per annum and is payable semi-annually in cash in arrears on March 15 and September 15 of each year. The debt discount is being amortized through interest expense until the maturity date resulting in an effective interest rate of 6.00% . The Senior Notes are required to be guaranteed on a senior unsecured basis by each of EnPro’s existing and future direct and indirect domestic subsidiaries that is a borrower under, or guarantees, our indebtedness under the Revolving Credit Facility or guarantees any other Capital Markets Indebtedness (as defined in the indenture governing the Senior Notes) of EnPro or any of the guarantors. On or after September 15, 2017, we may, on any one or more occasions, redeem all or a part of the Senior Notes at specified redemption prices plus accrued and unpaid interest. Each holder of the Senior Notes may require us to repurchase some or all of the Senior Notes for cash upon the occurrence of a defined “change of control” event. Our ability to redeem the Senior Notes prior to maturity is subject to certain conditions, including in certain cases the payment of make-whole amounts. The indenture governing the Senior Notes includes covenants that restrict our ability to engage in certain activities, including incurring additional indebtedness and paying dividends, subject in each case to specified exceptions and qualifications set forth in the indenture. In March 2017, we completed an add-on offering of $150.0 million of our 5.875% Senior Notes due 2022 (the “Additional Notes"). We issued the notes inclusive of an original issue premium of $1.5 million . The offer was made in the United States to qualified institutional buyers pursuant to Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”), and to non-U.S. persons in offshore transactions in reliance on Regulation S under the Securities Act. The indenture for the Additional Notes contains the same interest payment, redemption, change of control, covenant, and guarantee provisions as for the Senior Notes. The debt premium is being amortized through interest expense until the maturity date resulting in an effective interest rate of 5.66% . The proceeds from the offering of the Additional Notes were used primarily to repay outstanding borrowings under the Revolving Credit Facility (described below) in order to increase availability to fund future capital requirements, including those funding requirements associated with the Joint Plan of OldCo and GST, which are described in Note 17, "Commitments and Contingencies — Asbestos — Joint Plan of Reorganization." Revolving Credit Facility We have a $300 million senior secured revolving credit facility (the “Revolving Credit Facility”). Borrowings under the Revolving Credit Facility bear interest at an annual rate of LIBOR plus 2.00% or base rate plus 1.00% , although the interest rates under the Revolving Credit Facility are subject to incremental increases or decreases based on a consolidated total leverage ratio. In addition, a commitment fee accrues with respect to the unused amount of the Revolving Credit Facility. The Revolving Credit Facility expires in August 2019. Borrowings under the Revolving Credit Facility are secured by a first priority pledge of certain of our assets. The Revolving Credit Facility contains financial covenants and required financial ratios, including a maximum consolidated total net leverage and a minimum consolidated interest coverage as defined in the agreement. It also contains affirmative and negative covenants which are subject to customary exceptions and qualifications. We were in compliance with all such covenants as of September 30, 2017 . The borrowing availability under our Revolving Credit Facility at September 30, 2017 was $169.7 million after giving consideration to $14.5 million of outstanding letters of credit and $115.8 million of outstanding revolver borrowings. In October 2016, the Revolving Credit Facility was amended to permit various transactions as part of the contemplated corporate restructuring of Coltec, which is discussed further in Note 17, "Commitments and Con tingencies — Asbestos — Joint Plan of Reorganization ." Permitted borrowers under the Revolving Credit Facility now include EnPro Holdings in addition to EnPro. Each of our domestic consolidated subsidiaries is required to guarantee the obligations of the borrowers under the Revolving Credit Facility, and each of our existing domestic, consolidated subsidiaries has provided such a guarantee.

Pensions and Postretirement Ben

Pensions and Postretirement Benefits	9 Months Ended
	Sep. 30, 2017
Retirement Benefits [Abstract]
Pensions and Postretirement Benefits	Pensions and Postretirement Benefits The components of net periodic benefit cost for our U.S. and foreign defined benefit pension and other postretirement plans for the quarters and nine months ended September 30, 2017 and 2016 , are as follows: Quarters Ended September 30, Nine Months Ended September 30, Pension Benefits Other Benefits Pension Benefits Other Benefits 2017 2016 2017 2016 2017 2016 2017 2016 (in millions) Service cost $ 1.2 $ 1.0 $ — $ 0.1 $ 3.3 $ 3.2 $ 0.1 $ 0.3 Interest cost 3.3 3.2 — — 9.3 9.5 0.1 0.2 Expected return on plan assets (5.2 ) (4.3 ) — — (14.3 ) (12.7 ) — — Amortization of prior service cost 0.1 — 0.1 — 0.1 — 0.1 — Amortization of net loss 1.8 1.7 — — 5.4 5.1 — — Deconsolidation of GST — (0.2 ) — — (0.3 ) (0.7 ) — — Net periodic benefit cost $ 1.2 $ 1.4 $ 0.1 $ 0.1 $ 3.5 $ 4.4 $ 0.3 $ 0.5 For the nine months ended September 30, 2017 , we contributed $8.8 million to our U.S. defined benefit pension plans. Contributions of $14.8 million were made in the corresponding prior year period. Based upon available information, which is subject to change, we do not expect to make further contributions to our U.S. defined benefit pension plan in the fourth quarter of 2017.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Shareholders' Equity	Shareholders' Equity We have adopted a policy under which we intend to declare regular quarterly cash dividends on our common stock, as determined by our board of directors, after taking into account our cash flows, earnings, financial position, debt covenants and other relevant matters. In accordance with this policy, total dividend payments of $14.3 million were made during the nine months ended September 30, 2017 . In October 2017, our board of directors authorized a dividend of $0.22 per share, payable on December 20, 2017 to all shareholders of record as of December 6, 2017. In October 2015, our board of directors authorized the repurchase of up to $50.0 million of our outstanding common shares. During the nine months ended September 30, 2017 , we repurchased 0.2 million shares for $11.5 million , all of which settled during the period. The remaining amount of authorized purchases in the program at September 30, 2017 was $2.8 million . The program authorization expired in October 2017, with no further purchases made after September 30, 2017. Also in October 2017, our board of directors authorized a new program for the repurchase of up to $50.0 million of our outstanding common shares. This program authorization will expire in October 2020.

Business Segment Information

Business Segment Information	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Business Segment Information	Business Segment Information We aggregate our operating businesses into three reportable segments. The factors considered in determining our reportable segments are the economic similarity of the businesses, the nature of products sold or services provided, the production processes and the types of customers and distribution methods. Our reportable segments are managed separately based on these differences. Our Sealing Products segment designs, manufactures and sells sealing products, including: metallic, non-metallic and composite material gaskets, dynamic seals, compression packing, resilient metal seals, elastomeric seals, hydraulic components, expansion joints, flange sealing and isolation products, pipeline casing spacers/isolators, casing end seals, modular sealing systems for sealing pipeline penetrations, sanitary gaskets, hoses and fittings for the hygienic process industries, hole forming products, manhole infiltration sealing systems, bellows and bellows assemblies, pedestals for semiconductor manufacturing, custom-engineered mechanical seals for applications in the aerospace industry and other markets, PTFE products, and heavy-duty commercial vehicle parts used in the wheel-end, braking, suspension, and tire and mileage optimization systems. Our Engineered Products segment includes operations that design, manufacture and sell self-lubricating, non-rolling metal-polymer, solid polymer and filament wound bearing products, aluminum blocks for hydraulic applications, and precision engineered components and lubrication systems for reciprocating compressors. Our Power Systems segment designs, manufactures, sells and services heavy-duty, medium-speed diesel, natural gas and dual fuel reciprocating engines. Segment profit is total segment revenue reduced by operating expenses, restructuring and other costs identifiable with the segment. Corporate expenses include general corporate administrative costs. Expenses not directly attributable to the segments, corporate expenses, net interest expense, asset impairments, gains and losses related to the sale of assets, and income taxes are not included in the computation of segment profit. The accounting policies of the reportable segments are the same as those for EnPro. Segment operating results and other financial data for the quarters and nine months ended September 30, 2017 and 2016 were as follows: Quarters Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 (in millions) Sales Sealing Products $ 213.7 $ 175.3 $ 584.3 $ 532.6 Engineered Products 75.5 65.7 226.3 213.5 Power Systems 55.4 52.5 139.4 157.2 344.6 293.5 950.0 903.3 Intersegment sales (0.9 ) (0.8 ) (2.9 ) (2.5 ) Net sales $ 343.7 $ 292.7 $ 947.1 $ 900.8 Segment Profit Sealing Products $ 23.5 $ 23.1 $ 65.0 $ 62.4 Engineered Products 7.7 2.9 25.4 10.4 Power Systems 8.2 7.3 20.6 15.5 Total segment profit 39.4 33.3 111.0 88.3 Corporate expenses (9.7 ) (6.4 ) (24.3 ) (21.9 ) Asbestos settlement — — — (80.0 ) Gain on reconsolidation of GST and OldCo 534.4 — 534.4 — Interest expense, net (10.3 ) (14.0 ) (41.2 ) (41.0 ) Other expense, net (13.1 ) (2.9 ) (18.6 ) (9.8 ) Income (loss) before income taxes $ 540.7 $ 10.0 $ 561.3 $ (64.4 ) Segment assets are as follows: September 30, December 31, (in millions) Sealing Products $ 1,088.3 $ 636.4 Engineered Products 231.2 210.0 Power Systems 196.3 164.8 Corporate 326.6 535.2 $ 1,842.4 $ 1,546.4

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements We utilize a fair value hierarchy that categorizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: • Level 1: Observable inputs such as quoted prices in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. • Level 3: Unobservable inputs that reflect our own assumptions. Assets and liabilities measured at fair value on a recurring basis are summarized as follows: Fair Value Measurements as of September 30, 2017 December 31, 2016 (in millions) Assets Time deposits $ 32.3 $ 26.0 Deferred compensation assets 7.3 7.0 $ 39.6 $ 33.0 Liabilities Deferred compensation liabilities $ 8.5 $ 8.3 Our time deposits and deferred compensation assets and liabilities are classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices. The carrying values of our significant financial instruments reflected in the Consolidated Balance Sheets approximated their respective fair values except for the following instruments: September 30, 2017 December 31, 2016 Carrying Value Fair Value Carrying Value Fair Value (in millions) Long-term debt $ 560.6 $ 587.1 $ 425.0 $ 439.1 Notes payable to GST $ — $ — $ 295.9 $ 302.7 The fair values for long-term debt are based on quoted market prices for identical liabilities, but these would be considered Level 2 computations because the market is not active. The notes payable to GST computations would be considered Level 2 since they are based on rates available to us for debt with similar terms and maturities. Assets measured on a nonrecurring basis Long-lived Assets . We review the carrying amounts of long-lived assets when certain events or changes in circumstances indicate that the carrying amounts may not be recoverable. In consideration of the poor performance of the ATDynamics ("ATD") business, an asset group in the Stemco division of our Sealing Products segment, for the quarter ended September 30, 2017 and significantly lowered expectations for the fourth quarter forecast and the budget for fiscal year 2018, we determined that a test of ATD's recoverability was required. An impairment loss is recognized when the carrying amount of the asset group is not recoverable and exceeds its fair value. We estimated the fair values of assets subject to long-lived asset impairment based on our own judgments about the assumptions that market participants would use in pricing the assets. In doing so, we used an income approach based upon discounted cash flows. The key assumptions used for the discounted cash flow approach include expected cash flows based on internal business plans, projected growth rates, discount rates, and royalty rates for certain intangible assets. We classified these fair value measurements as Level 3. As a result of this test, certain of ATD's definite-lived intangible assets were determined to be impaired, and were valued in total at $1.7 million , resulting in an impairment loss of $10.1 million , which equaled the excess of these assets' net book value at September 30, 2017 over their fair value. The loss is reflected in other expense (operating) in the Consolidated Statement of Operations. Investment in GST and OldCo. As discussed further in Note 2 - " Garlock Sealing Technologies LLC, Garrison Litigation Management Group, Ltd., and OldCo, LLC - Reconsolidation," the transaction to reconsolidate GST and OldCo into our reported financial results involved the measurement of the fair value of our investment in GST and OldCo as of July 31, 2017. The transaction is accounted for under the authoritative guidance for business combinations, and the investment's fair value of $485.2 million at this date is the deemed purchase price. The fair value was determined using a combination of a market approach based upon a multiple of GST and OldCo's trailing forecasted financial performance for fiscal 2017, and an income approach based upon discounted cash flows. The key assumptions used for the discounted cash flow approach include expected cash flows based on internal business plans, projected growth rates and discount rates. As a result, the valuation of the investment in GST is considered Level 3 due to the absence of quoted market prices or observable inputs.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Changes in accumulated other comprehensive loss by component (after tax) for the quarter ended September 30, 2017 are as follows: (in millions) Unrealized Translation Adjustments Pension and Other Postretirement Plans Total Beginning balance $ (7.8 ) $ (47.7 ) $ (55.5 ) Other comprehensive income before reclassifications 3.4 — 3.4 Amounts reclassified from accumulated other comprehensive loss — 1.3 1.3 Net current-period other comprehensive income 3.4 1.3 4.7 Ending balance $ (4.4 ) $ (46.4 ) $ (50.8 ) Changes in accumulated other comprehensive loss by component (after tax) for the quarter ended September 30, 2016 are as follows: (in millions) Unrealized Translation Adjustments Pension and Other Postretirement Plans Total Beginning balance $ (9.0 ) $ (47.1 ) $ (56.1 ) Other comprehensive loss before reclassifications (0.4 ) — (0.4 ) Amounts reclassified from accumulated other comprehensive loss — 1.0 1.0 Net current-period other comprehensive income (loss) (0.4 ) 1.0 0.6 Ending balance $ (9.4 ) $ (46.1 ) $ (55.5 ) Changes in accumulated other comprehensive loss by component (after tax) for the nine months ended September 30, 2017 are as follows: (in millions) Unrealized Translation Adjustments Pension and Other Postretirement Plans Total Beginning balance $ (21.2 ) $ (49.7 ) $ (70.9 ) Other comprehensive income before reclassifications 16.8 — 16.8 Amounts reclassified from accumulated other comprehensive loss — 3.3 3.3 Net current-period other comprehensive income 16.8 3.3 20.1 Ending balance $ (4.4 ) $ (46.4 ) $ (50.8 ) Changes in accumulated other comprehensive loss by component (after tax) for the nine months ended September 30, 2016 are as follows: (in millions) Unrealized Translation Adjustments Pension and Other Postretirement Plans Total Beginning balance $ (4.9 ) $ (49.2 ) $ (54.1 ) Other comprehensive loss before reclassifications (4.3 ) — (4.3 ) Amounts reclassified from accumulated other comprehensive loss (0.2 ) 3.1 2.9 Net current-period other comprehensive income (loss) (4.5 ) 3.1 (1.4 ) Ending balance $ (9.4 ) $ (46.1 ) $ (55.5 ) Reclassifications out of accumulated other comprehensive loss for the nine months ended September 30, 2017 and 2016 are as follows: Details about Accumulated Other Comprehensive Loss Components Amount Reclassified from Accumulated Other Amount Reclassified from Accumulated Other Affected Statement of Operations Caption Quarters Ended Nine Months Ended September 30, (in millions) 2017 2016 2017 2016 Amortization of pension and other postretirement plans: Actuarial losses $ 1.8 $ 1.7 $ 5.4 $ 5.1 (1) Prior service costs 0.2 — 0.2 — (1) Total before tax 2.0 1.7 5.6 5.1 Tax benefit (0.7 ) (0.7 ) (2.3 ) (2.0 ) Income tax expense Net of tax $ 1.3 $ 1.0 $ 3.3 $ 3.1 Release of unrealized currency translation adjustment upon sale of investment in foreign entity, net of tax $ — $ — $ — $ (0.2 ) Other non-operating expense (1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost. (See Note 12, “Pensions and Postretirement Benefits” for additional details).

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies General A detailed description of environmental, asbestos and other legal matters relating to certain of our subsidiaries is included in this section. In addition to the matters noted herein, we are from time to time subject to, and are presently involved in, other litigation and legal proceedings arising in the ordinary course of business. We believe the outcome of such other litigation and legal proceedings will not have a material adverse effect on our financial condition, results of operations and cash flows. Expenses for administrative and legal proceedings are recorded when incurred. Environmental Our facilities and operations are subject to federal, state and local environmental and occupational health and safety requirements of the U.S. and foreign countries. We take a proactive approach in our efforts to comply with environmental, health and safety laws as they relate to our manufacturing operations and in proposing and implementing any remedial plans that may be necessary. We also regularly conduct comprehensive environmental, health and safety audits at our facilities to maintain compliance and improve operational efficiency. Although we believe past operations were in substantial compliance with the then applicable regulations, we or one or more of our subsidiaries are involved with various remediation activities at 15 sites where the future cost per site for us or our subsidiary is expected to exceed $100,000 . Investigations have been completed for 11 sites and are in progress at the other 4 sites. Our costs at 14 of the 15 sites relate to remediation projects for soil and groundwater contamination at former operating facilities that were sold or closed. Our policy is to accrue environmental investigation and remediation costs when it is probable that a liability has been incurred and the amount can be reasonably estimated. The measurement of the liability is based on an evaluation of currently available facts with respect to each individual situation and takes into consideration factors such as existing technology, presently enacted laws and regulations and prior experience of the Company and engaged specialists in the remediation of contaminated sites. Liabilities are established for all sites based on these factors. As assessments and remediation progress at individual sites, these liabilities are reviewed at least once a quarter at the end of each quarter and adjusted to reflect additional technical data and additional legal information available. As of September 30, 2017 and December 31, 2016 , we had accrued liabilities of $24.8 million and $23.1 million , respectively, for estimated future expenditures relating to environmental contingencies. These amounts have been recorded on an undiscounted basis in the Consolidated Balance Sheets. Given the uncertainties regarding the status of laws, regulations, enforcement policies, the impact of other parties potentially being fully or partially liable, technology and information related to individual sites, we do not believe it is possible to develop an estimate of the range of reasonably possible environmental loss in excess of our recorded liabilities. Except as described below, we believe that our accruals for specific environmental liabilities are adequate for those liabilities based on currently available information. Actual costs to be incurred in future periods may vary from estimates because of the inherent uncertainties in evaluating environmental exposures due to unknown and changing conditions, changing government regulations and legal standards regarding liability. Based on our prior ownership of Crucible Steel Corporation a/k/a Crucible, Inc. (“Crucible”), we may have additional contingent liabilities in one or more significant environmental matters. One such matter, which is included in the 15 sites referred to above, is the Lower Passaic River Study Area of the Diamond Alkali Superfund Site in New Jersey. Crucible operated a steel mill abutting the Passaic River in Harrison, New Jersey from the 1930s until 1974, which was one of many industrial operations on the river dating back to the 1800s. Certain contingent environmental liabilities related to this site were retained by Coltec when Coltec sold a majority interest in Crucible Materials Corporation (the successor of Crucible) in 1985, which liabilities and other legacy non-asbestos liabilities were assumed by our subsidiary, EnPro Holdings, as part of the corporate restructuring of Coltec described below in "— Asbestos — Joint Plan of Reorganization." The United States Environmental Protection Agency (the “EPA”) notified Coltec in September 2003 that it is a potentially responsible party (“PRP”) for Superfund response actions in the lower 17 -mile stretch of the Passaic River known as the Lower Passaic River Study Area. Coltec and approximately 70 of the numerous other PRPs, known as the Cooperating Parties Group, are parties to a May 2007 Administrative Order on Consent with the EPA to perform a Remedial Investigation/Feasibility Study (“RI/FS”) of the contaminants in the Lower Passaic River Study Area. The RI/FS was completed and submitted to the EPA at the end of April 2015. The RI/FS recommends a targeted dredge and cap remedy with monitored natural recovery and adaptive management for the Lower Passaic River Study Area. The cost of such remedy is estimated to be $726 million . Previously, on April 11, 2014, the EPA released its Focused Feasibility Study (the “FFS”) with its proposed plan for remediating the lower eight miles of the Lower Passaic River Study Area. The FFS calls for bank-to-bank dredging and capping of the riverbed of that portion of the river and estimates a range of the present value of aggregate remediation costs of approximately $953 million to approximately $1.73 billion , although estimates of the costs and the timing of costs are inherently imprecise. On March 3, 2016, the EPA issued the final Record of Decision (ROD) as to the remedy for the lower eight miles of the Lower Passaic River Study Area, with the maximum estimated cost being reduced by the EPA from $1.73 billion to $1.38 billion , primarily due to a reduction in the amount of cubic yards of material that will be dredged. In October 2016, Occidental Chemical Corporation, the successor to the entity that operated the Diamond Alkali chemical manufacturing facility, reached an agreement with the EPA to develop the design for this proposed remedy at an estimated cost of $165 million . The EPA has estimated that it will take approximately four years to develop this design. No final allocations of responsibility have been made among the numerous PRPs that have received notices from the EPA, there are numerous identified PRPs that have not yet received PRP notices from the EPA, and there are likely many PRPs that have not yet been identified. Based on our evaluation of the site, during 2014 we accrued a liability of $3.5 million related to environmental remediation costs associated with the lower eight miles of the Lower Passaic River Study Area, which is our estimate of the low end of a range of reasonably possible costs, with no estimate within the range being a better estimate than the minimum. Our actual remediation costs could be significantly greater than the $3.5 million we accrued. With respect to the upper nine miles of the Lower Passaic River Study Area, we are unable to estimate a range of reasonably possible costs. Another such matter involves the Onondaga Lake Superfund Site (the “Onondaga Site”) located near Syracuse, New York. Crucible operated a steel mill facility adjacent to Onondaga Lake from 1911 to 1983. The New York State Department of Environmental Conservation (“NYSDEC”) has contacted us and Coltec, as well as other parties, demanding reimbursement of unquantified environmental response costs incurred by NYSDEC and the EPA at the Onondaga Site. NYSDEC and EPA have alleged that contamination from the Crucible facility contributed to the need for environmental response actions at the Onondaga Site. In addition, Honeywell International Inc. (“Honeywell”), which has undertaken certain remediation activities at the Onondaga Site under the supervision of NYSDEC and the EPA, has informed the Company that it has claims against Coltec related to investigation and remediation at the Onondaga Site. We have entered into tolling agreements with NYSDEC, the EPA and Honeywell. On May 4, 2016, we received from Honeywell a summary of its claims. We have corresponded with Honeywell and have begun discussions with them regarding their claims. In addition, we have received notice from the Natural Resource Trustees for the Onondaga Lake Superfund Site (which are the U.S. Department of Interior, NYSDEC, and the Onondaga Nation) alleging that Coltec is considered to be a potentially responsible party for natural resource damages at the Onondaga Site. At this time, based on limited information we have with respect to estimated remediation costs and the respective allocation of responsibility for remediation among potentially responsible parties, we cannot estimate a reasonably possible range of loss associated with Crucible’s activities that may have affected the Onondaga Site. We have reserved $1.5 million for reimbursement of EPA response costs and certain costs associated with the remedial investigation. See the section entitled “Crucible Steel Corporation a/k/a Crucible, Inc.” in this footnote for additional information. In addition to the Crucible environmental matters discussed above, Coltec has received a notice from the EPA asserting that Coltec is a potentially responsible party under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA") as the successor to a former operator in 1954 and 1955 of two uranium mines in Arizona. On October 15, 2015, Coltec received another notice from the EPA asserting that Coltec is a potentially responsible party as the successor to the former operator of six additional uranium mines in Arizona. In 2015, we reserved $1.1 million for the minimum amount of probable loss associated with the first two mines identified by the EPA, including the cost of the investigative work to be conducted at such sites. During the second quarter of 2016, we reserved an additional $1.1 million for the minimum amount of probable loss associated with the six additional mines, which includes additional estimated costs of investigative work to be conducted at the eight mines. At September 30, 2017 , we increased the reserve by $1.9 million to a balance of $4.0 million in anticipation of entering into an agreement with the EPA to perform investigations to determine the nature and extent of contamination at each site with the investigations to be completed by the end of 2019. We cannot at this time estimate a reasonably possible range of loss associated with remediation or other incremental costs related to these mines. In connection with the former operation of a division of Colt Industries Inc, located in Water Valley, Mississippi, which Coltec divested to BorgWarner, Inc. ("BorgWarner") in 1996, Coltec has been managing trichloroethylene soil and groundwater contamination at the site. In February 2016, the Mississippi Department of Environmental Quality (MDEQ) issued an order against EnPro requiring evaluation of potential vapor intrusion into residential properties and commercial facilities located over the groundwater plume as well as requiring additional groundwater investigation and remediation. MDEQ performed the initial vapor intrusion investigations at certain residential and commercial sites, with the findings all being below the applicable screening level. In April 2016, the parties entered into a new order including negotiated time frames for groundwater remediation. Pursuant to that order, MDEQ performed a second round of seasonable vapor intrusion sampling beginning in August 2016. Results from sampling outside of three residences were above screening levels. Follow-up sampling directly underneath those residences (either sub-slab or in crawl spaces) were all below applicable screening levels. Two separate sampling events at another residence were also below applicable screening levels. Due to an increasing trend in vapor concentrations, MDEQ requested that we develop and implement initial corrective action measures to address vapor intrusion resulting from groundwater contamination in this residential area. These measures have been developed and approved by MDEQ. Implementation of the approved measures will begin when access is obtained to private properties where the corrective action system will be located. In addition, vapor intrusion sampling at the manufacturing facility owned by BorgWarner was conducted during the first quarter of 2017. The results showed exceedances of screening levels at various areas in the plant and exceedances of levels requiring responsive actions in a limited area of the plant. Implementation of the immediate responsive actions has been completed and corrective action consisting of a permanent vapor intrusion remediation system became operational in May 2017. We are also continuing soil and groundwater investigation work around the outside of the plant and developing corrective action plans for both the contamination remaining at the plant as well as contamination that has migrated off-site. All of the work to be performed at the residential area, the plant and off-site is set forth in an agreed Order that we and MDEQ entered into on September 11, 2017. During the quarter ended March 31, 2016, we established an additional $1.3 million reserve with respect to this matter. During the quarter ended March 31, 2017, we reserved an additional $3.3 million for further investigation, additional remediation, long-term monitoring costs, and legal fees to support regulatory compliance for the above noted actions. The remaining reserve at September 30, 2017 is $1.8 million . As the corrective actions are implemented and their performance monitored, further modifications to the remediation system at the site may be required which may result in additional costs beyond the current reserve. On April 7, 2017, the State of Mississippi through its Attorney General filed suit against EnPro, OldCo and Goodrich Corporation in Mississippi Circuit Court in Yalobusha County seeking recovery of all costs and expenses to be incurred by the State in remediating the groundwater contamination, punitive damages and attorney’s fees. We plan to aggressively defend this case. The additional reserve established in the quarter ended March 31, 2017, noted above, does not include any estimate of contingent loss associated with this lawsuit other than due to remediation and other actions with respect to this site based on existing MDEQ orders and the expected order with MDEQ described above. In addition, it is our understanding that area homeowners, owners of commercial facilities and the local county government and possibly other private parties and individuals have engaged or may engage legal counsel to separately evaluate possible legal action relating to potential vapor intrusion and groundwater contamination. We have been further advised that certain of these parties intend to file legal action based on these claims. Based upon limited information regarding any further remediation or other actions that may be required at the site, we cannot estimate a minimum loss estimate or a reasonably possible range of loss for remediation costs. Colt Firearms and Central Moloney We may have contingent liabilities related to divested businesses for which certain of our subsidiaries retained liability or are obligated under indemnity agreements. These contingent liabilities include, but are not limited to, potential product liability and associated claims related to firearms manufactured prior to March 1990 by Colt Firearms, a former operation of Coltec, and for electrical transformers manufactured prior to May 1994 by Central Moloney, another former Coltec operation. We believe that these potential contingent liabilities are not material to our financial condition, results of operation and cash flows. Ongoing obligations with regard to workers’ compensation, retiree medical and other retiree benefit matters that relate to Coltec’s periods of ownership of these operations are included in other liabilities in our Consolidated Balance Sheets. Crucible Steel Corporation a/k/a Crucible, Inc. Crucible, which was engaged primarily in the manufacture and distribution of high technology specialty metal products, was a wholly owned subsidiary of Coltec until 1983 when its assets and liabilities were distributed to a new Coltec subsidiary, Crucible Materials Corporation. Coltec sold a majority of the outstanding shares of Crucible Materials Corporation in 1985 and divested its remaining minority interest in 2004. Crucible Materials Corporation filed for Chapter 11 bankruptcy protection in May 2009 and is no longer conducting operations. We have certain ongoing obligations, which are included in other liabilities in our Consolidated Balance Sheets, including workers’ compensation, retiree medical and other retiree benefit matters, in addition to those mentioned previously related to Coltec’s period of ownership of Crucible. Based on Coltec’s prior ownership of Crucible, we may have certain additional contingent liabilities, including liabilities in one or more significant environmental matters included in the matters discussed in “Environmental” above. We are investigating these matters. Except with respect to those matters for which we have an accrued liability as discussed in "Environmental" above, we are unable to estimate a reasonably possible range of loss related to these contingent liabilities. Warranties We provide warranties on many of our products. The specific terms and conditions of these warranties vary depending on the product and the market in which the product is sold. We record a liability based upon estimates of the costs we may incur under our warranties after a review of historical warranty experience and information about specific warranty claims. Adjustments are made to the liability as claims data and historical experience necessitate. Changes in the carrying amount of the product warranty liability for the nine months ended September 30, 2017 and 2016 are as follows: 2017 2016 (in millions) Balance at beginning of year $ 5.0 $ 4.8 Net charges to expense 1.4 3.3 Settlements made (1.7 ) (3.4 ) Balance at end of period $ 4.7 $ 4.7 BorgWarner A subsidiary of BorgWarner has asserted claims against our subsidiary, GGB France E.U.R.L. (“GGB France”), regarding certain bearings supplied by GGB France to BorgWarner and used by BorgWarner in manufacturing hydraulic control units included in motor vehicle automatic transmission units, mainly that the bearings caused performance problems with and/or damage to the transmission units, leading to associated repairs and replacements. BorgWarner and GGB France participated in a technical review before a panel of experts to determine, among other things, whether there were any defects in such bearings that were a cause of the damages claimed by BorgWarner, including whether GGB France was required to notify BorgWarner of a change in the source of a raw material used in the manufacture of such bearings. This technical review was a required predicate to the commencement of a legal proceeding for damages. In June 2016, the expert panel issued a preliminary report on technical matters considered by the experts. This preliminary report concluded that the change in the source of the raw material was the technical cause of the performance problems claimed by BorgWarner and that GGB France was obligated to notify BorgWarner regarding the change. Separately, in November 2016, the expert panel issued a preliminary report on related financial matters. The expert panel issued a final report on technical and financial matters on April 6, 2017. In the final report, the expert panel concluded that GGB France had a duty to notify BorgWarner regarding the change of source of raw material used in the bearings, but that the failure of the hydraulic control units was attributable to both the raw material supplier change and the insufficient design of the units by BorgWarner. The expert panel provided detail on a possible allocation of damages alleged to have been incurred by BorgWarner and its customer. Although the language of the report is not clear, the report appears to note a potential allocation of recoverable damages 35% to BorgWarner and 65% to GGB France. It also indicates that, though it is for a court to ultimately determine, the aggregate damages to BorgWarner and its customer was in the range of 7.9 million EUR to 10.2 million EUR, with 1.8 million EUR to 2.1 million EUR of this range being for damages to BorgWarner and the remainder being for damages to its customer. The experts noted the lower end of the range as being more likely and noted a lack of sufficient evidence provided substantiating the customer's damages. Applying a 65% liability allocation to GGB to the total aggregate range yields a range of 5.1 million EUR to 6.6 million EUR. In the final report, the expert panel deferred to a court the determination of whether GGB France had breached its contractual obligations to BorgWarner. On October 25, 2017, BorgWarner initiated a legal proceeding against GGB with respect to this matter by filing a writ of claim with the Commercial Court of Brive, France. We continue to believe that GGB France has valid factual and legal defenses to these claims and we are vigorously defending these claims. Among GGB France’s legal defenses are a contractual disclaimer of consequential damages, which, if controlling, would limit liability for consequential damages and provide for the replacement of the bearings at issue, at an aggregate replacement value we estimate to be approximately 0.4 million EUR; that the determination of any duty to notify of the change in the source of the raw material is a legal matter to be determined by the presiding court; and the insufficiency of evidence of damage to BorgWarner's customer provided to the expert panel. Based on the final report from the expert panel and GGB France's legal defenses described above, we estimate GGB France’s reasonably possible range of loss associated with this matter to be approximately 0.4 million EUR to 6.6 million EUR plus a potential undetermined amount of apportioned proceeding expenses, with no amount within the range being a better estimate than the minimum of the range. Accordingly, GGB France has retained the accrual of 0.4 million EUR associated with this matter, which was established in the second quarter of 2016. Asbestos Background on Asbestos-Related Litigation . The historical business operations of GST LLC and Anchor resulted in a substantial volume of asbestos litigation in which plaintiffs alleged personal injury or death as a result of exposure to asbestos fibers in products produced or sold by GST LLC or Anchor, together with products produced and sold by numerous other companies. GST LLC and Anchor manufactured and/or sold industrial sealing products that contained encapsulated asbestos fibers. Other of our subsidiaries that manufactured or sold equipment that may have at various times in the past contained asbestos-containing components have also been named in a number of asbestos lawsuits, but neither we nor any of our subsidiaries other than GST LLC and Anchor had ever paid an asbestos claim. Since the first asbestos-related lawsuits were filed against GST LLC in 1975, GST LLC and Anchor have processed more than 900,000 claims to conclusion, and, together with insurers, have paid over $1.4 billion in settlements and judgments and over $400 million in fees and expenses. Our subsidiaries’ exposure to asbestos litigation and their relationships with insurance carriers have been managed through Garrison. Subsidiary Chapter 11 Filings and Effect . On the GST Petition Date, GST LLC, Garrison and Anchor filed voluntary petitions for reorganization under Chapter 11 of the United States Bankruptcy Code in the Bankruptcy Court. The filings were the initial step in a claims resolution process. See “— Joint Plan of Reorganization,” below, for a description of the comprehensive consensual settlement that we announced on March 17, 2016 to resolve current and future asbestos claims and the Joint Plan filed in the GST Chapter 11 Case to implement such settlement. As contemplated by the Joint Plan, on the OldCo Petition Date, OldCo, as the successor by merger to Coltec, filed a Chapter 11 bankruptcy petition with the Bankruptcy Court. As a result of the initiation of the GST Chapter 11 Case and the OldCo Chapter 11 Case, the resolution of asbestos claims against these companies was subject to the jurisdiction of the Bankruptcy Court. The filing of the GST Chapter 11 Case automatically stayed the prosecution of pending asbestos bodily injury and wrongful death lawsuits, and initiation of new such lawsuits, against GST. Further, the Bankruptcy Court issued an order enjoining plaintiffs from bringing or further prosecuting asbestos products liability actions against affiliates of GST, including EnPro, Coltec and all their subsidiaries, during the pendency of the GST Chapter 11 Case, subject to further order. As a result, except as a result of the resolution of appeals from verdicts rendered prior to the GST Petition Date and the elimination of claims as a result of information obtained in the GST Chapter 11 Case, the numbers of asbestos claims pending against our subsidiaries had not changed since the GST Petition Date. Joint Plan of Reorganization . On March 17, 2016, EnPro announced that it had reached a comprehensive settlement (the “Consensual Settlement”) to resolve current and future asbestos claims. The settlement was reached with the court-appointed committee representing current asbestos claimants (the “GST Committee”) and the court-appointed legal representative of future asbestos claimants (the “GST FCR”) in the GST Chapter 11 Case. Representatives for current and future asbestos claimants (the “Coltec Representatives”) against Coltec also joined in the settlement. Under the settlement, the GST Committee, the GST FCR and the Coltec Representatives agreed to join GST and Coltec in proposing the Joint Plan and to ask asbestos claimants and the court to approve the Joint Plan. The Joint Plan was filed with the Bankruptcy Court on May 20, 2016 and amendments to the Joint Plan were filed with the Bankruptcy Court on June 21, 2016, July 29, 2016, December 2, 2016, April 3, 2017, May 14, 2017, May 19, 2017, June 8, 2017, and June 9, 2017. As so modified, the Joint Plan superseded all prior plans of reorganization filed by GST with the Bankruptcy Court. The Joint Plan was consummated and became effective at 12:01 a.m. on July 31, 2017 (the “Joint Plan Effective Date”). Before the Joint Plan could be consummated, it was required to be approved by the Bankruptcy Court and the United States District Court for the Western District of North Carolina (the "District Court") after a vote of GST asbestos claimants and Coltec asbestos claimants in favor of the Joint Plan by 75% or more in number and at least two-thirds (2/3) in dollar amount of claims that were actually voted. The Consensual Settlement and Joint Plan provided that the Joint Plan was a prepackaged plan of reorganization as to Coltec/OldCo and that Coltec would undertake a corporate restructuring (the "Coltec Restructuring") and commence a Chapter 11 case to obtain confirmation of the Joint Plan if Coltec asbestos claimants and GST asbestos claimants voted in sufficient numbers to approve the Joint Plan. Accordingly, the Coltec asbestos claimants and GST asbestos claimants were solicited simultaneously for their vote on the approval of the Joint Plan prior to the filing of a Chapter 11 case by Coltec or OldCo. The solicitation process to obtain approval of the asbestos claimants was completed successfully on December 9, 2016, with 95.85% in number and 95.80% in amount of claims held by asbestos claimants casting valid ballots voting in favor of approval of the Joint Plan. The Joint Plan and Consensual Settlement contemplated that, as an appropriate and necessary step to facilitate the implementation of the Consensual Settlement and not to delay or hinder creditors or the resolution of claims, Coltec would, subject to the receipt of necessary consents, undergo the Coltec Restructuring in which all of its significant operating assets and subsidiaries, which included each of our major business units, would be distributed to a new direct EnPro subsidiary, EnPro Holdings. EnPro Holdings would also assume all of Coltec’s non-asbestos liabilities. The Coltec Restructuring was completed on December 31, 2016, and included the merger of Coltec with and into OldCo, which was a direct subsidiary of EnPro Holdings. OldCo, as the restructured entity, retained responsibility for all asbestos claims and rights to certain insurance assets of Coltec, as well as the business operated by our EnPro Learning System, LLC subsidiary (“EnPro Learning System”), which provides occupational safety training and consulting services to third parties. EnPro Learning System was also merged into OldCo. On May 15, 2017, the Bankruptcy Court announced its decision recommending that the District Court confirm the Joint Plan. On June 12, 2017, the District Court issued an order confirming the Joint Plan. Prior to the Joint Plan Effective Date, the period for the filing of notice of appeal of the District Court’s confirmation order expired, with no appeal having been filed. Pursuant to the Joint Plan, a trust (the “Trust”) was established prior to the Joint Plan Effective Date. As contemplated by the Joint Plan, the Trust was funded (i) with aggregate cash contributions by GST LLC and Garrison of $350 million made immediately prior to the Joint Plan Effective Date, (ii) by the contribution made by OldCo immediately prior to the Joint Plan Effective Date of $50 million in cash and an option, exercisable one year after the Joint Plan Effective Date, permitting the Trust to purchase for $1 shares of EnPro common stock having a value of $20 million (with OldCo having the right to call the option for payment of $20 million in cash at any time prior to the first anniversary of the Joint Plan Effective Date, with the Trust having the right to put the option to OldCo for payment by OldCo of $20 million on the day prior to the first anniversary of the Joint Plan Effective Date and with the option terminating on the second anniversary of the Joint Plan Effective Date in return for payment to the Trust of $20 million ), and (iii) by the obligations under the Joint Plan of OldCo to make a deferred contribution of $40 million in cash and of GST LLC and Garrison to make an aggregate deferred contribution of $20 million in cash no later than one year after the Joint Plan Effective Date. These deferred contributions are guaranteed by EnPro and secured by a pledge of 50.1% of the outstanding voting equity interests of GST LLC and Garrison. The Joint Plan permanently resolves current and future asbestos claims against GST LLC, Garrison and OldCo, as the successor by merger to Coltec, and injunctions issued under the Joint Plan protect all of EnPro and its subsidiaries from those claims, which claims are enjoined under Section 524(g) of the U.S. Bankruptcy Code. Under the Joint Plan, the Trust has assumed responsibility for all present and future asbestos claims arising from the operations or products of GST LLC, Garrison or Coltec/OldCo. Under the Joint Plan, EnPro, through its subsidiaries, retained ownership of OldCo, GST LLC and Garrison. Anchor, which has not conducted business operations for many years and had nominal assets, has been dissolved. The Consensual Settlement included as a condition to our obligations to proceed with the settlement that EnPro, Coltec, GST and Garlock of Canada Ltd (an indirect subsidiary of GST LLC) enter into a written agreement, to be consummated concurrently with the consummation of the Joint Plan on the Joint Plan Effective Date, with the Canadian provincial workers’ compensation boards (the “Provincial Boards”) resolving remedies the Provincial Boards may possess against Garlock of Canada Ltd, GST, Coltec or any of their affiliates, including releases and covenants not to sue, for any present or future asbestos-relat

Supplemental Guarantor Financia

Supplemental Guarantor Financial Information	9 Months Ended
	Sep. 30, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Supplemental Guarantor Financial Information	Supplemental Guarantor Financial Information In September 2014, we completed the offering of the Senior Notes and in March 2017 we completed the offering of the Additional Notes. The Senior Notes and the Additional Notes are fully and unconditionally guaranteed on an unsecured, unsubordinated, joint and several basis by our existing and future wholly owned direct and indirect domestic subsidiaries, that are each guarantors of our Revolving Credit Facility (collectively, the “Guarantor Subsidiaries”). Our subsidiaries organized outside of the United States, (collectively, the “Non-Guarantor Subsidiaries”) do not guarantee the Senior Notes or the Additional Notes. A Guarantor Subsidiary's guarantee is subject to release in certain circumstances, including (i) the sale, disposition, exchange or other transfer (including through merger, consolidation, amalgamation or otherwise) of the capital stock of the subsidiary made in a manner not in violation of the indenture governing the Senior Notes and the Additional Notes; (ii) the designation of the subsidiary as an “Unrestricted Subsidiary” under the indenture governing the Senior Notes and the Additional Notes; (iii) the legal defeasance or covenant defeasance of the Senior Notes and the Additional Notes in accordance with the terms of the indenture; or (iv) the subsidiary ceasing to be our subsidiary as a result of any foreclosure of any pledge or security interest securing our Revolving Credit Facility or other exercise of remedies in respect thereof. The following tables present condensed consolidating financial information for EnPro Industries, Inc. (the "Parent"), the Guarantor Subsidiaries on a combined basis, the Non-Guarantor Subsidiaries on a combined basis and the eliminations necessary to arrive at our consolidated results. The consolidating financial information reflects our investments in subsidiaries using the equity method of accounting. These tables are not intended to present our results of operations, cash flows or financial condition for any purpose other than to comply with the specific requirements for subsidiary guarantor reporting. ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED) Quarter Ended September 30, 2017 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ — $ 244.3 $ 133.0 $ (33.6 ) $ 343.7 Cost of sales — 173.1 89.0 (33.6 ) 228.5 Gross profit — 71.2 44.0 — 115.2 Operating expenses: Selling, general and administrative 9.4 45.9 30.4 — 85.7 Other 0.7 9.7 0.6 — 11.0 Total operating expenses 10.1 55.6 31.0 — 96.7 Operating income (loss) (10.1 ) 15.6 13.0 — 18.5 Interest income (expense), net (6.8 ) (4.2 ) 0.7 — (10.3 ) Gain on reconsolidation of GST and OldCo — 534.4 — 534.4 Other expense — (1.9 ) — — (1.9 ) Income (loss) before income taxes (16.9 ) 543.9 13.7 — 540.7 Income tax benefit (expense) 5.2 (35.2 ) (20.5 ) — (50.5 ) Income (loss) before equity in earnings of subsidiaries (11.7 ) 508.7 (6.8 ) — 490.2 Equity in earnings of subsidiaries, net of tax 501.9 (6.8 ) — (495.1 ) — Net income (loss) $ 490.2 $ 501.9 $ (6.8 ) $ (495.1 ) $ 490.2 Comprehensive income (loss) $ 494.9 $ 506.6 $ (3.5 ) $ (503.1 ) $ 494.9 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED) Quarter Ended September 30, 2016 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ — $ 207.1 $ 105.1 $ (19.5 ) $ 292.7 Cost of sales — 144.8 68.8 (19.5 ) 194.1 Gross profit — 62.3 36.3 — 98.6 Operating expenses: Selling, general and administrative 6.3 37.9 26.7 — 70.9 Other 0.4 0.1 1.9 — 2.4 Total operating expenses 6.7 38.0 28.6 — 73.3 Operating income (loss) (6.7 ) 24.3 7.7 — 25.3 Interest expense, net (4.7 ) (9.3 ) — — (14.0 ) Other expense — (1.2 ) (0.1 ) — (1.3 ) Income (loss) before income taxes (11.4 ) 13.8 7.6 — 10.0 Income tax benefit (expense) 8.4 (8.2 ) (4.2 ) — (4.0 ) Income (loss) before equity in earnings of subsidiaries (3.0 ) 5.6 3.4 — 6.0 Equity in earnings of subsidiaries, net of tax 9.0 3.4 — (12.4 ) — Net income $ 6.0 $ 9.0 $ 3.4 $ (12.4 ) $ 6.0 Comprehensive income $ 6.6 $ 9.5 $ 3.0 $ (12.5 ) $ 6.6 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED) Nine Months Ended September 30, 2017 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ — $ 663.4 $ 358.2 $ (74.5 ) $ 947.1 Cost of sales — 465.5 234.8 (74.5 ) 625.8 Gross profit — 197.9 123.4 — 321.3 Operating expenses: Selling, general and administrative 23.4 127.0 82.3 — 232.7 Other 1.4 10.7 3.3 — 15.4 Total operating expenses 24.8 137.7 85.6 — 248.1 Operating income (loss) (24.8 ) 60.2 37.8 — 73.2 Interest expense, net (18.5 ) (22.7 ) — — (41.2 ) Gain on reconsolidation of GST and OldCo — 534.4 — — 534.4 Other expense — (5.1 ) — — (5.1 ) Income (loss) before income taxes (43.3 ) 566.8 37.8 — 561.3 Income tax benefit (expense) 15.2 (44.6 ) (26.3 ) — (55.7 ) Income (loss) before equity in earnings of subsidiaries (28.1 ) 522.2 11.5 — 505.6 Equity in earnings of subsidiaries, net of tax 533.7 11.5 — (545.2 ) — Net income $ 505.6 $ 533.7 $ 11.5 $ (545.2 ) $ 505.6 Comprehensive income $ 525.7 $ 553.8 $ 28.1 $ (581.9 ) $ 525.7 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED) Nine Months Ended September 30, 2016 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ — $ 630.2 $ 333.9 $ (63.3 ) $ 900.8 Cost of sales — 442.0 218.0 (63.3 ) 596.7 Gross profit — 188.2 115.9 — 304.1 Operating expenses: Selling, general and administrative 20.8 124.2 86.7 — 231.7 Asbestos settlement — 80.0 — — 80.0 Other 1.7 2.9 5.8 — 10.4 Total operating expenses 22.5 207.1 92.5 — 322.1 Operating income (loss) (22.5 ) (18.9 ) 23.4 — (18.0 ) Interest expense, net (13.9 ) (26.9 ) (0.2 ) — (41.0 ) Other expense — (5.1 ) (0.3 ) — (5.4 ) Income (loss) before income taxes (36.4 ) (50.9 ) 22.9 — (64.4 ) Income tax benefit (expense) 13.1 28.3 (14.2 ) — 27.2 Income (loss) before equity in earnings of subsidiaries (23.3 ) (22.6 ) 8.7 — (37.2 ) Equity in earnings of subsidiaries, net of tax (13.9 ) 8.7 — 5.2 — Net income (loss) $ (37.2 ) $ (13.9 ) $ 8.7 $ 5.2 $ (37.2 ) Comprehensive income (loss) $ (38.6 ) $ (15.4 ) $ 4.2 $ 11.2 $ (38.6 ) ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED) Nine Months Ended September 30, 2017 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ (103.2 ) $ 94.8 $ 72.9 $ (0.1 ) $ 64.4 INVESTING ACTIVITIES Purchases of property, plant and equipment — (17.6 ) (6.0 ) — (23.6 ) Payments for capitalized internal-use software — (2.6 ) — — (2.6 ) Payments for acquisitions — (39.5 ) — — (39.5 ) Reconsolidation of GST and OldCo — 41.1 — 41.1 Deconsolidation of OldCo — (4.8 ) — — (4.8 ) Capital contribution to OldCo — (45.2 ) — — (45.2 ) Other — — 0.4 — 0.4 Net cash used in investing activities — (68.6 ) (5.6 ) — (74.2 ) FINANCING ACTIVITIES Net payments on loans between subsidiaries (20.0 ) 32.4 (12.4 ) — — Intercompany dividends — — (0.1 ) 0.1 — Proceeds from debt 151.5 348.1 3.4 — 503.0 Repayments of debt — (407.5 ) (1.8 ) — (409.3 ) Repurchase of common stock (11.5 ) — — — (11.5 ) Dividends paid (14.3 ) — — — (14.3 ) Other (2.5 ) — — — (2.5 ) Net cash provided by (used in) financing activities 103.2 (27.0 ) (10.9 ) 0.1 65.4 Effect of exchange rate changes on cash and cash equivalents — — 9.0 — 9.0 Net increase (decrease) in cash and cash equivalents — (0.8 ) 65.4 — 64.6 Cash and cash equivalents at beginning of period — 0.8 110.7 — 111.5 Cash and cash equivalents at end of period $ — $ — $ 176.1 $ — $ 176.1 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED) Nine Months Ended September 30, 2016 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ (51.6 ) $ 33.9 $ 25.6 $ — $ 7.9 INVESTING ACTIVITIES Purchases of property, plant and equipment — (19.5 ) (5.1 ) — (24.6 ) Payments for capitalized internal-use software — (2.8 ) (0.3 ) — (3.1 ) Payments for acquisitions — (25.5 ) (3.0 ) — (28.5 ) Other — 2.9 0.8 — 3.7 Net cash used in investing activities — (44.9 ) (7.6 ) — (52.5 ) FINANCING ACTIVITIES Net payments on loans between subsidiaries 94.5 (95.2 ) 0.7 — — Proceeds from debt — 297.2 6.1 — 303.3 Repayments of debt — (191.7 ) (1.0 ) — (192.7 ) Repurchase of common stock (26.2 ) — — — (26.2 ) Dividends paid (13.6 ) — — — (13.6 ) Other (3.1 ) — — — (3.1 ) Net cash provided by financing activities 51.6 10.3 5.8 — 67.7 Effect of exchange rate changes on cash and cash equivalents — — (11.7 ) — (11.7 ) Net increase (decrease) in cash and cash equivalents — (0.7 ) 12.1 — 11.4 Cash and cash equivalents at beginning of period — 0.7 102.7 — 103.4 Cash and cash equivalents at end of period $ — $ — $ 114.8 $ — $ 114.8 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED) As of September 30, 2017 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated ASSETS Current assets Cash and cash equivalents $ — $ — $ 176.1 $ — $ 176.1 Accounts receivable, net 0.1 166.6 81.0 — 247.7 Intercompany receivables — 28.8 9.6 (38.4 ) — Inventories — 141.0 69.8 — 210.8 Prepaid expenses and other current assets 33.2 27.4 24.1 (13.3 ) 71.4 Total current assets 33.3 363.8 360.6 (51.7 ) 706.0 Property, plant and equipment, net — 200.4 83.8 — 284.2 Goodwill — 267.9 76.8 — 344.7 Other intangible assets, net — 290.6 62.7 — 353.3 Intercompany receivables — 9.8 5.2 (15.0 ) — Investment in subsidiaries 1,305.4 449.9 — (1,755.3 ) — Other assets 19.1 121.0 14.2 (0.1 ) 154.2 Total assets $ 1,357.8 $ 1,703.4 $ 603.3 $ (1,822.1 ) $ 1,842.4 LIABILITIES AND EQUITY Current liabilities Current maturities of long-term debt $ — $ 0.2 $ — $ — $ 0.2 Accounts payable 4.4 68.1 39.3 — 111.8 Intercompany payables — 9.6 28.8 (38.4 ) — Asbestos liability — 80.0 — — 80.0 Accrued expenses 13.5 71.1 48.4 (13.3 ) 119.7 Total current liabilities 17.9 229.0 116.5 (51.7 ) 311.7 Long-term debt 444.0 116.4 — — 560.4 Intercompany payables 15.0 — — (15.0 ) — Other liabilities 14.4 52.6 36.9 (0.1 ) 103.8 Total liabilities 491.3 398.0 153.4 (66.8 ) 975.9 Shareholders’ equity 866.5 1,305.4 449.9 (1,755.3 ) 866.5 Total liabilities and equity $ 1,357.8 $ 1,703.4 $ 603.3 $ (1,822.1 ) $ 1,842.4 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED) As of December 31, 2016 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated ASSETS Current assets Cash and cash equivalents $ — $ 0.8 $ 110.7 $ — $ 111.5 Accounts receivable, net 0.2 151.2 56.7 — 208.1 Intercompany receivables — 10.2 4.7 (14.9 ) — Inventories — 125.9 49.5 — 175.4 Prepaid expenses and other current assets 21.3 8.9 17.4 (17.7 ) 29.9 Total current assets 21.5 297.0 239.0 (32.6 ) 524.9 Property, plant and equipment, net 0.1 148.5 66.8 — 215.4 Goodwill — 175.5 26.0 — 201.5 Other intangible assets, net — 156.5 20.4 — 176.9 Investment in GST — 236.9 — — 236.9 Intercompany receivables — 43.6 1.5 (45.1 ) — Investment in subsidiaries 681.1 236.4 — (917.5 ) — Other assets 16.4 156.2 18.2 — 190.8 Total assets $ 719.1 $ 1,450.6 $ 371.9 $ (995.2 ) $ 1,546.4 LIABILITIES AND EQUITY Current liabilities Short-term borrowings from GST $ — $ — $ 26.2 $ — $ 26.2 Notes payable to GST — 12.7 — — 12.7 Current maturities of long-term debt — 0.2 — — 0.2 Accounts payable 2.3 61.9 38.7 — 102.9 Intercompany payables — 4.7 10.2 (14.9 ) — Accrued expenses 15.3 130.1 33.3 (17.7 ) 161.0 Total current liabilities 17.6 209.6 108.4 (32.6 ) 303.0 Long-term debt 294.1 130.7 — — 424.8 Notes payable to GST — 283.2 — — 283.2 Intercompany payables 35.0 1.4 8.7 (45.1 ) — Other liabilities 13.9 144.6 18.4 — 176.9 Total liabilities 360.6 769.5 135.5 (77.7 ) 1,187.9 Shareholders’ equity 358.5 681.1 236.4 (917.5 ) 358.5 Total liabilities and equity $ 719.1 $ 1,450.6 $ 371.9 $ (995.2 ) $ 1,546.4

Garlock Sealing Technologies 24

Garlock Sealing Technologies LLC and Garrison Litigation Management Group, Ltd., and OldCo, LLC (Tables)	9 Months Ended
	Sep. 30, 2017
Reorganizations [Abstract]
Schedule of Condensed Combined Statements of Operations	GST and OldCo (Debtors-in-Possession) Condensed Combined Statements of Operations (Unaudited) (in millions) Quarters Ended September 30, Nine Months Ended 2017 2016 2017 2016 Net sales $ 15.3 $ 49.2 $ 125.9 $ 150.9 Cost of sales 9.6 31.3 77.9 95.3 Gross profit 5.7 17.9 48.0 55.6 Operating expenses: Selling, general and administrative 3.7 10.0 24.5 31.3 Asbestos-related (0.4 ) 0.1 (24.0 ) 50.1 Other — 0.1 0.1 0.4 Total operating expenses 3.3 10.2 0.6 81.8 Operating income (loss) 2.4 7.7 47.4 (26.2 ) Interest income, net 3.1 8.4 21.5 25.3 Income (loss) before reorganization expenses and income taxes 5.5 16.1 68.9 (0.9 ) Reorganization expenses (1.1 ) (6.8 ) (5.6 ) (14.8 ) Income (loss) before income taxes 4.4 9.3 63.3 (15.7 ) Income tax benefit (expense) (3.0 ) (3.7 ) (24.3 ) 5.9 Net income (loss) $ 1.4 $ 5.6 $ 39.0 $ (9.8 ) Comprehensive income (loss) $ 4.4 $ 5.0 $ 49.1 $ (9.0 )
Schedule of Condensed Combined Statements of Cash Flows	GST and OldCo (Debtors-in-Possession) Condensed Combined Statements of Cash Flows (Unaudited) Nine Months Ended September 30, 2017 and 2016 (in millions) 2017 2016 Net cash provided by (used in) operating activities $ (363.3 ) $ 32.9 Investing activities Purchases of property, plant and equipment (1.8 ) (5.1 ) Proceeds from (payments on) loans to affiliates 43.6 (5.2 ) Proceeds from (purchases of) held-to-maturity securities 250.3 (50.5 ) Opening cash from OldCo 4.8 — Other 0.1 (0.2 ) Net cash provided by (used in) investing activities 297.0 (61.0 ) Financing activities Capital contribution from parent 45.2 — Net cash provided by financing activities 45.2 — Effect of exchange rate changes on cash and cash equivalents 2.4 1.4 Net decrease in cash and cash equivalents (18.7 ) (26.7 ) Cash and cash equivalents at beginning of period 59.5 71.9 Cash and cash equivalents at end of period $ 40.8 $ 45.2
Schedule of Condensed Combined Balance Sheets	GST (Debtor-in-Possession) Condensed Combined Balance Sheet (Unaudited) (in millions) December 31, Assets : Notes receivable from affiliate - current $ 12.7 Other current assets 425.9 Asbestos insurance receivable 49.0 Deferred income taxes 126.0 Notes receivable from affiliate 283.2 Other assets 67.0 Total assets $ 963.8 Liabilities and Shareholder’s Equity : Current liabilities $ 40.3 Other liabilities 126.0 Liabilities subject to compromise (A) 388.6 Total liabilities 554.9 Shareholder’s equity 408.9 Total liabilities and shareholder’s equity $ 963.8 (A) Liabilities subject to compromise include pre-petition unsecured claims which may be resolved at amounts different from those recorded in the condensed combined balance sheet. Liabilities subject to compromise consist principally of asbestos-related claims. Per the terms of the comprehensive settlement agreement with the appointed committee representing current asbestos claimants and the court-appointed representative of future claimants in the GST asbestos claims resolution process pending before the Bankruptcy Court, GST had accrued $387 million as of December 31, 2016 for asbestos-related claims. The accrual included (a) $ 370 million to be contributed to the trust for present and future asbestos claims against GST plus litigation and administrative expenses, and (b) $17 million for the resolution of all current and future Canadian asbestos claims alleging disease resulting in whole or in part from exposure to GST asbestos-containing products. See Note 17, “Commitments and Contingencies — Asbestos — Joint Plan of Reorganization."

Acquisitions Acquisitions (Tabl

Acquisitions Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition	The following table presents the purchase price allocation of the Qualiseal acquisition: (in millions) Accounts receivable $ 1.6 Inventories 3.3 Property, plant and equipment 1.4 Goodwill 9.7 Other intangible assets 24.0 Liabilities assumed (0.5 ) Total purchase price $ 39.5

Earnings Loss) Per Share (Table

Earnings Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Earnings Per Share	Quarters Ended Nine Months Ended 2017 2016 2017 2016 (in millions, except per share amounts) Numerator (basic and diluted): Net income (loss) $ 490.2 $ 6.0 $ 505.6 $ (37.2 ) Denominator: Weighted-average shares – basic 21.3 21.5 21.4 21.7 Share-based awards 0.5 0.2 0.3 — Weighted-average shares – diluted 21.8 21.7 21.7 21.7 Earnings (loss) per share: Basic $ 22.98 $ 0.28 $ 23.68 $ (1.71 ) Diluted $ 22.49 $ 0.28 $ 23.32 $ (1.71 )

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventories	September 30, December 31, (in millions) Finished products $ 122.9 $ 108.1 Work in process 36.2 23.7 Raw materials and supplies 57.5 49.3 216.6 181.1 Reserve to reduce certain inventories to LIFO basis (9.8 ) (12.1 ) Manufacturing inventories 206.8 169.0 Incurred costs relating to long-term contracts 8.3 13.6 Progress payments related to long-term contracts (4.3 ) (7.2 ) Net balance associated with completed-contract inventories 4.0 6.4 Total inventories $ 210.8 $ 175.4

Long-Term Contracts (Tables)

Long-Term Contracts (Tables)	9 Months Ended
	Sep. 30, 2017
Contractors [Abstract]
Schedule of Information Regarding Contracts Accounted for Under Percentage-of-Completion Method	Additional information regarding engine contracts accounted for under the percentage-of-completion (“POC”) method is as follows: September 30, December 31, (in millions) Cumulative revenues recognized on uncompleted POC contracts $ 321.4 $ 260.7 Cumulative billings on uncompleted POC contracts 280.1 231.6 $ 41.3 $ 29.1
Schedule of Uncompleted Contracts Reflected in Consolidated Balance Sheets	These amounts were included in the accompanying Consolidated Balance Sheets under the following captions: September 30, December 31, (in millions) Accounts receivable, net (POC revenue recognized in excess of billings) $ 45.3 $ 31.4 Accrued expenses (billings in excess of POC revenue recognized) (4.0 ) (2.3 ) $ 41.3 $ 29.1
Schedule of Completed-Contract Method Contracts	Additional information regarding an engine contract accounted for under the completed-contract method is as follows: September 30, December 31, (in millions) Incurred costs relating to long-term contract $ 0.3 $ 0.1 Progress payments related to long-term contract (0.9 ) (1.0 ) Net balance associated with completed-contract inventories $ (0.6 ) $ (0.9 )

Goodwill and Other Intangible29

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Net Carrying Value of Goodwill by Reportable Segment	The changes in the net carrying value of goodwill by reportable segment for the nine months ended September 30, 2017 , are as follows: Sealing Products Engineered Products Power Systems Total (in millions) Goodwill as of December 31, 2016 $ 185.3 $ 9.1 $ 7.1 $ 201.5 Change due to acquisition 9.7 — — 9.7 Reconsolidation of GST and OldCo 125.9 1.8 4.9 132.6 Change due to foreign currency translation 0.9 — — 0.9 Goodwill as of September 30, 2017 $ 321.8 $ 10.9 $ 12.0 $ 344.7
Schedule of Identifiable Intangible Assets	Identifiable intangible assets are as follows: As of September 30, 2017 As of December 31, 2016 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (in millions) Amortized: Customer relationships $ 314.0 $ 134.7 $ 216.2 $ 122.0 Existing technology 110.5 35.5 63.0 31.0 Trademarks 35.7 21.6 35.4 19.6 Other 28.5 22.9 23.2 22.1 488.7 214.7 337.8 194.7 Indefinite-Lived: Trademarks 79.3 — 33.8 — Total $ 568.0 $ 214.7 $ 371.6 $ 194.7

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2017
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	September 30, December 31, (in millions) Salaries, wages and employee benefits $ 53.8 $ 40.0 Interest 1.6 38.1 Customer advances 8.6 5.3 Income and other taxes 16.8 11.2 Other 38.9 36.4 $ 119.7 $ 131.0

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Schedule of Amounts Included in Financial Statements Arising From Transactions with GST	Amounts included in our consolidated financial statements arising from transactions with GST and OldCo during the periods which they were not consolidated in our results include the following: Consolidated Statements of Operations Caption Quarters Ended Nine Months Ended Description 2017 2016 2017 2016 (in millions) Sales to GST Net sales $ 2.5 $ 6.8 $ 20.8 $ 20.4 Purchases from GST Cost of sales $ 1.4 $ 4.0 $ 12.2 $ 13.2 Interest expense to GST Interest expense $ 3.0 $ 8.4 $ 20.6 $ 25.0 Description Consolidated Balance Sheets Caption December 31, (in millions) Due from GST Accounts receivable, net $ 21.4 Income tax receivable from GST Deferred income taxes and income tax receivable $ 119.0 Due from GST Other assets $ 1.4 Due to GST Accounts payable $ 6.3 Accrued interest to GST Accrued expenses $ 32.6

Pensions and Postretirement B32

Pensions and Postretirement Benefits (Tables)	9 Months Ended
	Sep. 30, 2017
Retirement Benefits [Abstract]
Schedule of Net Periodic Benefit Cost	The components of net periodic benefit cost for our U.S. and foreign defined benefit pension and other postretirement plans for the quarters and nine months ended September 30, 2017 and 2016 , are as follows: Quarters Ended September 30, Nine Months Ended September 30, Pension Benefits Other Benefits Pension Benefits Other Benefits 2017 2016 2017 2016 2017 2016 2017 2016 (in millions) Service cost $ 1.2 $ 1.0 $ — $ 0.1 $ 3.3 $ 3.2 $ 0.1 $ 0.3 Interest cost 3.3 3.2 — — 9.3 9.5 0.1 0.2 Expected return on plan assets (5.2 ) (4.3 ) — — (14.3 ) (12.7 ) — — Amortization of prior service cost 0.1 — 0.1 — 0.1 — 0.1 — Amortization of net loss 1.8 1.7 — — 5.4 5.1 — — Deconsolidation of GST — (0.2 ) — — (0.3 ) (0.7 ) — — Net periodic benefit cost $ 1.2 $ 1.4 $ 0.1 $ 0.1 $ 3.5 $ 4.4 $ 0.3 $ 0.5

Business Segment Information (T

Business Segment Information (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of Segment Operating Results and Other Financial Data	Segment operating results and other financial data for the quarters and nine months ended September 30, 2017 and 2016 were as follows: Quarters Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 (in millions) Sales Sealing Products $ 213.7 $ 175.3 $ 584.3 $ 532.6 Engineered Products 75.5 65.7 226.3 213.5 Power Systems 55.4 52.5 139.4 157.2 344.6 293.5 950.0 903.3 Intersegment sales (0.9 ) (0.8 ) (2.9 ) (2.5 ) Net sales $ 343.7 $ 292.7 $ 947.1 $ 900.8 Segment Profit Sealing Products $ 23.5 $ 23.1 $ 65.0 $ 62.4 Engineered Products 7.7 2.9 25.4 10.4 Power Systems 8.2 7.3 20.6 15.5 Total segment profit 39.4 33.3 111.0 88.3 Corporate expenses (9.7 ) (6.4 ) (24.3 ) (21.9 ) Asbestos settlement — — — (80.0 ) Gain on reconsolidation of GST and OldCo 534.4 — 534.4 — Interest expense, net (10.3 ) (14.0 ) (41.2 ) (41.0 ) Other expense, net (13.1 ) (2.9 ) (18.6 ) (9.8 ) Income (loss) before income taxes $ 540.7 $ 10.0 $ 561.3 $ (64.4 )
Schedule of Total Assets Segment	Segment assets are as follows: September 30, December 31, (in millions) Sealing Products $ 1,088.3 $ 636.4 Engineered Products 231.2 210.0 Power Systems 196.3 164.8 Corporate 326.6 535.2 $ 1,842.4 $ 1,546.4

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are summarized as follows: Fair Value Measurements as of September 30, 2017 December 31, 2016 (in millions) Assets Time deposits $ 32.3 $ 26.0 Deferred compensation assets 7.3 7.0 $ 39.6 $ 33.0 Liabilities Deferred compensation liabilities $ 8.5 $ 8.3
Schedule of Carrying Value of Financial Instruments	The carrying values of our significant financial instruments reflected in the Consolidated Balance Sheets approximated their respective fair values except for the following instruments: September 30, 2017 December 31, 2016 Carrying Value Fair Value Carrying Value Fair Value (in millions) Long-term debt $ 560.6 $ 587.1 $ 425.0 $ 439.1 Notes payable to GST $ — $ — $ 295.9 $ 302.7

Accumulated Other Comprehensi35

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Summary of Changes in Accumulated Other Comprehensive Loss by Component	Changes in accumulated other comprehensive loss by component (after tax) for the quarter ended September 30, 2017 are as follows: (in millions) Unrealized Translation Adjustments Pension and Other Postretirement Plans Total Beginning balance $ (7.8 ) $ (47.7 ) $ (55.5 ) Other comprehensive income before reclassifications 3.4 — 3.4 Amounts reclassified from accumulated other comprehensive loss — 1.3 1.3 Net current-period other comprehensive income 3.4 1.3 4.7 Ending balance $ (4.4 ) $ (46.4 ) $ (50.8 ) Changes in accumulated other comprehensive loss by component (after tax) for the quarter ended September 30, 2016 are as follows: (in millions) Unrealized Translation Adjustments Pension and Other Postretirement Plans Total Beginning balance $ (9.0 ) $ (47.1 ) $ (56.1 ) Other comprehensive loss before reclassifications (0.4 ) — (0.4 ) Amounts reclassified from accumulated other comprehensive loss — 1.0 1.0 Net current-period other comprehensive income (loss) (0.4 ) 1.0 0.6 Ending balance $ (9.4 ) $ (46.1 ) $ (55.5 ) Changes in accumulated other comprehensive loss by component (after tax) for the nine months ended September 30, 2017 are as follows: (in millions) Unrealized Translation Adjustments Pension and Other Postretirement Plans Total Beginning balance $ (21.2 ) $ (49.7 ) $ (70.9 ) Other comprehensive income before reclassifications 16.8 — 16.8 Amounts reclassified from accumulated other comprehensive loss — 3.3 3.3 Net current-period other comprehensive income 16.8 3.3 20.1 Ending balance $ (4.4 ) $ (46.4 ) $ (50.8 ) Changes in accumulated other comprehensive loss by component (after tax) for the nine months ended September 30, 2016 are as follows: (in millions) Unrealized Translation Adjustments Pension and Other Postretirement Plans Total Beginning balance $ (4.9 ) $ (49.2 ) $ (54.1 ) Other comprehensive loss before reclassifications (4.3 ) — (4.3 ) Amounts reclassified from accumulated other comprehensive loss (0.2 ) 3.1 2.9 Net current-period other comprehensive income (loss) (4.5 ) 3.1 (1.4 ) Ending balance $ (9.4 ) $ (46.1 ) $ (55.5 )
Summary of Reclassifications Out of Accumulated Other Comprehensive Loss	Reclassifications out of accumulated other comprehensive loss for the nine months ended September 30, 2017 and 2016 are as follows: Details about Accumulated Other Comprehensive Loss Components Amount Reclassified from Accumulated Other Amount Reclassified from Accumulated Other Affected Statement of Operations Caption Quarters Ended Nine Months Ended September 30, (in millions) 2017 2016 2017 2016 Amortization of pension and other postretirement plans: Actuarial losses $ 1.8 $ 1.7 $ 5.4 $ 5.1 (1) Prior service costs 0.2 — 0.2 — (1) Total before tax 2.0 1.7 5.6 5.1 Tax benefit (0.7 ) (0.7 ) (2.3 ) (2.0 ) Income tax expense Net of tax $ 1.3 $ 1.0 $ 3.3 $ 3.1 Release of unrealized currency translation adjustment upon sale of investment in foreign entity, net of tax $ — $ — $ — $ (0.2 ) Other non-operating expense (1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost. (See Note 12, “Pensions and Postretirement Benefits” for additional details).

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule Of Changes In Carrying Amount Of Product Warranty Liability	Changes in the carrying amount of the product warranty liability for the nine months ended September 30, 2017 and 2016 are as follows: 2017 2016 (in millions) Balance at beginning of year $ 5.0 $ 4.8 Net charges to expense 1.4 3.3 Settlements made (1.7 ) (3.4 ) Balance at end of period $ 4.7 $ 4.7

Supplemental Guarantor Financ37

Supplemental Guarantor Financial Information (Tables)	9 Months Ended
	Sep. 30, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Income Statement	Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ — $ 244.3 $ 133.0 $ (33.6 ) $ 343.7 Cost of sales — 173.1 89.0 (33.6 ) 228.5 Gross profit — 71.2 44.0 — 115.2 Operating expenses: Selling, general and administrative 9.4 45.9 30.4 — 85.7 Other 0.7 9.7 0.6 — 11.0 Total operating expenses 10.1 55.6 31.0 — 96.7 Operating income (loss) (10.1 ) 15.6 13.0 — 18.5 Interest income (expense), net (6.8 ) (4.2 ) 0.7 — (10.3 ) Gain on reconsolidation of GST and OldCo — 534.4 — 534.4 Other expense — (1.9 ) — — (1.9 ) Income (loss) before income taxes (16.9 ) 543.9 13.7 — 540.7 Income tax benefit (expense) 5.2 (35.2 ) (20.5 ) — (50.5 ) Income (loss) before equity in earnings of subsidiaries (11.7 ) 508.7 (6.8 ) — 490.2 Equity in earnings of subsidiaries, net of tax 501.9 (6.8 ) — (495.1 ) — Net income (loss) $ 490.2 $ 501.9 $ (6.8 ) $ (495.1 ) $ 490.2 Comprehensive income (loss) $ 494.9 $ 506.6 $ (3.5 ) $ (503.1 ) $ 494.9 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED) Quarter Ended September 30, 2016 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ — $ 207.1 $ 105.1 $ (19.5 ) $ 292.7 Cost of sales — 144.8 68.8 (19.5 ) 194.1 Gross profit — 62.3 36.3 — 98.6 Operating expenses: Selling, general and administrative 6.3 37.9 26.7 — 70.9 Other 0.4 0.1 1.9 — 2.4 Total operating expenses 6.7 38.0 28.6 — 73.3 Operating income (loss) (6.7 ) 24.3 7.7 — 25.3 Interest expense, net (4.7 ) (9.3 ) — — (14.0 ) Other expense — (1.2 ) (0.1 ) — (1.3 ) Income (loss) before income taxes (11.4 ) 13.8 7.6 — 10.0 Income tax benefit (expense) 8.4 (8.2 ) (4.2 ) — (4.0 ) Income (loss) before equity in earnings of subsidiaries (3.0 ) 5.6 3.4 — 6.0 Equity in earnings of subsidiaries, net of tax 9.0 3.4 — (12.4 ) — Net income $ 6.0 $ 9.0 $ 3.4 $ (12.4 ) $ 6.0 Comprehensive income $ 6.6 $ 9.5 $ 3.0 $ (12.5 ) $ 6.6 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED) Nine Months Ended September 30, 2017 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ — $ 663.4 $ 358.2 $ (74.5 ) $ 947.1 Cost of sales — 465.5 234.8 (74.5 ) 625.8 Gross profit — 197.9 123.4 — 321.3 Operating expenses: Selling, general and administrative 23.4 127.0 82.3 — 232.7 Other 1.4 10.7 3.3 — 15.4 Total operating expenses 24.8 137.7 85.6 — 248.1 Operating income (loss) (24.8 ) 60.2 37.8 — 73.2 Interest expense, net (18.5 ) (22.7 ) — — (41.2 ) Gain on reconsolidation of GST and OldCo — 534.4 — — 534.4 Other expense — (5.1 ) — — (5.1 ) Income (loss) before income taxes (43.3 ) 566.8 37.8 — 561.3 Income tax benefit (expense) 15.2 (44.6 ) (26.3 ) — (55.7 ) Income (loss) before equity in earnings of subsidiaries (28.1 ) 522.2 11.5 — 505.6 Equity in earnings of subsidiaries, net of tax 533.7 11.5 — (545.2 ) — Net income $ 505.6 $ 533.7 $ 11.5 $ (545.2 ) $ 505.6 Comprehensive income $ 525.7 $ 553.8 $ 28.1 $ (581.9 ) $ 525.7 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED) Nine Months Ended September 30, 2016 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ — $ 630.2 $ 333.9 $ (63.3 ) $ 900.8 Cost of sales — 442.0 218.0 (63.3 ) 596.7 Gross profit — 188.2 115.9 — 304.1 Operating expenses: Selling, general and administrative 20.8 124.2 86.7 — 231.7 Asbestos settlement — 80.0 — — 80.0 Other 1.7 2.9 5.8 — 10.4 Total operating expenses 22.5 207.1 92.5 — 322.1 Operating income (loss) (22.5 ) (18.9 ) 23.4 — (18.0 ) Interest expense, net (13.9 ) (26.9 ) (0.2 ) — (41.0 ) Other expense — (5.1 ) (0.3 ) — (5.4 ) Income (loss) before income taxes (36.4 ) (50.9 ) 22.9 — (64.4 ) Income tax benefit (expense) 13.1 28.3 (14.2 ) — 27.2 Income (loss) before equity in earnings of subsidiaries (23.3 ) (22.6 ) 8.7 — (37.2 ) Equity in earnings of subsidiaries, net of tax (13.9 ) 8.7 — 5.2 — Net income (loss) $ (37.2 ) $ (13.9 ) $ 8.7 $ 5.2 $ (37.2 ) Comprehensive income (loss) $ (38.6 ) $ (15.4 ) $ 4.2 $ 11.2 $ (38.6 )
Condensed Cash Flow Statement	ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED) Nine Months Ended September 30, 2017 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ (103.2 ) $ 94.8 $ 72.9 $ (0.1 ) $ 64.4 INVESTING ACTIVITIES Purchases of property, plant and equipment — (17.6 ) (6.0 ) — (23.6 ) Payments for capitalized internal-use software — (2.6 ) — — (2.6 ) Payments for acquisitions — (39.5 ) — — (39.5 ) Reconsolidation of GST and OldCo — 41.1 — 41.1 Deconsolidation of OldCo — (4.8 ) — — (4.8 ) Capital contribution to OldCo — (45.2 ) — — (45.2 ) Other — — 0.4 — 0.4 Net cash used in investing activities — (68.6 ) (5.6 ) — (74.2 ) FINANCING ACTIVITIES Net payments on loans between subsidiaries (20.0 ) 32.4 (12.4 ) — — Intercompany dividends — — (0.1 ) 0.1 — Proceeds from debt 151.5 348.1 3.4 — 503.0 Repayments of debt — (407.5 ) (1.8 ) — (409.3 ) Repurchase of common stock (11.5 ) — — — (11.5 ) Dividends paid (14.3 ) — — — (14.3 ) Other (2.5 ) — — — (2.5 ) Net cash provided by (used in) financing activities 103.2 (27.0 ) (10.9 ) 0.1 65.4 Effect of exchange rate changes on cash and cash equivalents — — 9.0 — 9.0 Net increase (decrease) in cash and cash equivalents — (0.8 ) 65.4 — 64.6 Cash and cash equivalents at beginning of period — 0.8 110.7 — 111.5 Cash and cash equivalents at end of period $ — $ — $ 176.1 $ — $ 176.1 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED) Nine Months Ended September 30, 2016 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ (51.6 ) $ 33.9 $ 25.6 $ — $ 7.9 INVESTING ACTIVITIES Purchases of property, plant and equipment — (19.5 ) (5.1 ) — (24.6 ) Payments for capitalized internal-use software — (2.8 ) (0.3 ) — (3.1 ) Payments for acquisitions — (25.5 ) (3.0 ) — (28.5 ) Other — 2.9 0.8 — 3.7 Net cash used in investing activities — (44.9 ) (7.6 ) — (52.5 ) FINANCING ACTIVITIES Net payments on loans between subsidiaries 94.5 (95.2 ) 0.7 — — Proceeds from debt — 297.2 6.1 — 303.3 Repayments of debt — (191.7 ) (1.0 ) — (192.7 ) Repurchase of common stock (26.2 ) — — — (26.2 ) Dividends paid (13.6 ) — — — (13.6 ) Other (3.1 ) — — — (3.1 ) Net cash provided by financing activities 51.6 10.3 5.8 — 67.7 Effect of exchange rate changes on cash and cash equivalents — — (11.7 ) — (11.7 ) Net increase (decrease) in cash and cash equivalents — (0.7 ) 12.1 — 11.4 Cash and cash equivalents at beginning of period — 0.7 102.7 — 103.4 Cash and cash equivalents at end of period $ — $ — $ 114.8 $ — $ 114.8
Condensed Balance Sheet	ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED) As of September 30, 2017 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated ASSETS Current assets Cash and cash equivalents $ — $ — $ 176.1 $ — $ 176.1 Accounts receivable, net 0.1 166.6 81.0 — 247.7 Intercompany receivables — 28.8 9.6 (38.4 ) — Inventories — 141.0 69.8 — 210.8 Prepaid expenses and other current assets 33.2 27.4 24.1 (13.3 ) 71.4 Total current assets 33.3 363.8 360.6 (51.7 ) 706.0 Property, plant and equipment, net — 200.4 83.8 — 284.2 Goodwill — 267.9 76.8 — 344.7 Other intangible assets, net — 290.6 62.7 — 353.3 Intercompany receivables — 9.8 5.2 (15.0 ) — Investment in subsidiaries 1,305.4 449.9 — (1,755.3 ) — Other assets 19.1 121.0 14.2 (0.1 ) 154.2 Total assets $ 1,357.8 $ 1,703.4 $ 603.3 $ (1,822.1 ) $ 1,842.4 LIABILITIES AND EQUITY Current liabilities Current maturities of long-term debt $ — $ 0.2 $ — $ — $ 0.2 Accounts payable 4.4 68.1 39.3 — 111.8 Intercompany payables — 9.6 28.8 (38.4 ) — Asbestos liability — 80.0 — — 80.0 Accrued expenses 13.5 71.1 48.4 (13.3 ) 119.7 Total current liabilities 17.9 229.0 116.5 (51.7 ) 311.7 Long-term debt 444.0 116.4 — — 560.4 Intercompany payables 15.0 — — (15.0 ) — Other liabilities 14.4 52.6 36.9 (0.1 ) 103.8 Total liabilities 491.3 398.0 153.4 (66.8 ) 975.9 Shareholders’ equity 866.5 1,305.4 449.9 (1,755.3 ) 866.5 Total liabilities and equity $ 1,357.8 $ 1,703.4 $ 603.3 $ (1,822.1 ) $ 1,842.4 ENPRO INDUSTRIES, INC. CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED) As of December 31, 2016 (in millions) Guarantor Non-guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated ASSETS Current assets Cash and cash equivalents $ — $ 0.8 $ 110.7 $ — $ 111.5 Accounts receivable, net 0.2 151.2 56.7 — 208.1 Intercompany receivables — 10.2 4.7 (14.9 ) — Inventories — 125.9 49.5 — 175.4 Prepaid expenses and other current assets 21.3 8.9 17.4 (17.7 ) 29.9 Total current assets 21.5 297.0 239.0 (32.6 ) 524.9 Property, plant and equipment, net 0.1 148.5 66.8 — 215.4 Goodwill — 175.5 26.0 — 201.5 Other intangible assets, net — 156.5 20.4 — 176.9 Investment in GST — 236.9 — — 236.9 Intercompany receivables — 43.6 1.5 (45.1 ) — Investment in subsidiaries 681.1 236.4 — (917.5 ) — Other assets 16.4 156.2 18.2 — 190.8 Total assets $ 719.1 $ 1,450.6 $ 371.9 $ (995.2 ) $ 1,546.4 LIABILITIES AND EQUITY Current liabilities Short-term borrowings from GST $ — $ — $ 26.2 $ — $ 26.2 Notes payable to GST — 12.7 — — 12.7 Current maturities of long-term debt — 0.2 — — 0.2 Accounts payable 2.3 61.9 38.7 — 102.9 Intercompany payables — 4.7 10.2 (14.9 ) — Accrued expenses 15.3 130.1 33.3 (17.7 ) 161.0 Total current liabilities 17.6 209.6 108.4 (32.6 ) 303.0 Long-term debt 294.1 130.7 — — 424.8 Notes payable to GST — 283.2 — — 283.2 Intercompany payables 35.0 1.4 8.7 (45.1 ) — Other liabilities 13.9 144.6 18.4 — 176.9 Total liabilities 360.6 769.5 135.5 (77.7 ) 1,187.9 Shareholders’ equity 358.5 681.1 236.4 (917.5 ) 358.5 Total liabilities and equity $ 719.1 $ 1,450.6 $ 371.9 $ (995.2 ) $ 1,546.4

Overview, Basis of Presentati38

Overview, Basis of Presentation and Recently Issued Authoritative Accounting Guidance - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Change in accounting for forfeitures awards		$ 0.3		$ 0.4		$ 1.6
Operating Leases, Future Minimum Payments Due						45.5
Reconsolidation Gain (Loss) Amount	$ 534.4		$ 0	$ 534.4	$ 0	$ 3.9

Garlock Sealing Technologies 39

Garlock Sealing Technologies LLC and Garrison Litigation Management Group, Ltd., and OldCo, LLC - Schedule of Fair Value of Net Assets (Details) $ in Millions	Jul. 31, 2017USD ($)
Reorganizations [Abstract]
Accounts receivable	$ 22.9
Inventories	29.2
Property and Equipment	63.2
Goodwill	132.6
Other Intangible Assets	180.8
Other Assets	167
Liabilities assumed	(110.5)
Total purchase price	$ 485.2

Garlock Sealing Technologies 40

Garlock Sealing Technologies LLC and Garrison Litigation Management Group, Ltd., and OldCo, LLC - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jul. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Product Liability Contingency [Line Items]
Postconfirmation, Goodwill			$ 132.6
Postconfirmation, Amortizable Intangible Assets			180.8
Indefinite-lived Intangible Assets Acquired			40.4
Finite-lived Intangible Assets Acquired			140.4
Finite-Lived Customer Relationships, Gross			85.4
Other Finite-Lived Intangible Assets, Gross			$ 50.8
initial weighted average amortization period of 15 years for each class.			15 years
Finite-Lived Contractual Rights, Gross			$ 4.2
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	$ 35.5
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	3.3
Business Acquisition, Pro Forma Revenue	355	$ 331.1		$ 1,039.9	$ 1,018.1
Business Acquisition, Pro Forma Net Income (Loss)	$ 9	$ 14.5		$ 43.4	$ 515.2
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ 0.42	$ 0.67		$ 2.03	$ 23.74
Business Acquisition, Pro Forma Earnings Per Share, Diluted	$ 0.41	$ 0.67		$ 2	$ 23.52
Business Acquisition, Pro Forma Net Income (Loss)				$ 3.8
ProForma Asbestos Expenses	$ 1.3	$ 7.1		(16.8)	$ 145.9
Product Liability Contingency, Third Party Recovery	15			24.7
Asbestos Settlement	0	0		0	80
Pro Forma Asbestos Charges Credits					49.5
Reconsolidation Gain (Loss) Amount	534.4	0		534.4	$ 0	$ 3.9
Other Nonrecurring Gain			248.3
Gain (Loss) on Extinguishment of Debt			286.1
Investment in GST	0			0		236.9
Loss Contingency, Accrual, Current	80		$ 15.6	80		30
Loss Contingency Accrual, Payments		$ 350
Liabilities Subject to Compromise [Abstract]
Liabilities Subject to Compromise, Asbestos Obligations	0			$ 0		80
GST, LLC [Member]
Product Liability Contingency [Line Items]
Loss Contingency Accrual, Payments	16.7
Liabilities Subject to Compromise [Abstract]
Liabilities Subject to Compromise, Asbestos Obligations						387
Liability for Asbestos and Environmental Claims, Gross						$ 370
Asbestos Issue [Member] | OldCo [Member]
Product Liability Contingency [Line Items]
Loss Contingency Accrual, Payments	$ 50

Garlock Sealing Technologies 41

Garlock Sealing Technologies LLC and Garrison Litigation Management Group, Ltd., and OldCo, LLC - Schedule of Condensed Combined Statements of Comprehensive Income (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Other Items Net Interest And Other Financial Income [Line Items]
Net sales	$ 343.7	$ 292.7	$ 947.1	$ 900.8
Cost of sales	228.5	194.1	625.8	596.7
Gross profit	115.2	98.6	321.3	304.1
Selling, general and administrative	85.7	70.9	232.7	231.7
Other	11	2.4	15.4	10.4
Total operating expenses	96.7	73.3	248.1	322.1
Operating income (loss)	18.5	25.3	73.2	(18)
Income (loss) before income taxes	540.7	10	561.3	(64.4)
Income tax benefit (expense)	(50.5)	(4)	(55.7)	27.2
Net income (loss)	490.2	6	505.6	(37.2)
Comprehensive income (loss)	494.9	6.6	525.7	(38.6)
Garlock Sealing Technologies [Member]
Other Items Net Interest And Other Financial Income [Line Items]
Net sales	15.3	49.2	125.9	150.9
Cost of sales	9.6	31.3	77.9	95.3
Gross profit	5.7	17.9	48	55.6
Selling, general and administrative	3.7	10	24.5	31.3
Asbestos- related	(0.4)	0.1	(24)	50.1
Other	0	0.1	0.1	0.4
Total operating expenses	3.3	10.2	0.6	81.8
Operating income (loss)	2.4	7.7	47.4	(26.2)
Interest income, net	3.1	8.4	21.5	25.3
Income (loss) before reorganization expenses and income taxes	5.5	16.1	68.9	(0.9)
Reorganization expenses	(1.1)	(6.8)	(5.6)	(14.8)
Income (loss) before income taxes	4.4	9.3	63.3	(15.7)
Income tax benefit (expense)	(3)	(3.7)	(24.3)	5.9
Net income (loss)	1.4	5.6	39	(9.8)
Comprehensive income (loss)	$ 4.4	$ 5	$ 49.1	$ (9)

Garlock Sealing Technologies 42

Garlock Sealing Technologies LLC and Garrison Litigation Management Group, Ltd., and OldCo, LLC - Schedule of Condensed Combined Statements of Cash Flows (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Supplemental Cash Flow Information [Line Items]
Net cash from operating activities	$ 64.4	$ 7.9
Purchases of property, plant and equipment	(23.6)	(24.6)
Proceeds from (payments on) loans to affiliates	0	0
Other	0.4	3.7
Net cash provided by (used) in investing activities	(74.2)	(52.5)
Net Cash Provided by (Used in) Financing Activities, Continuing Operations	65.4	67.7
Effect of exchange rate changes on cash and cash equivalents	9	(11.7)
Net increase in cash and cash equivalents	64.6	11.4
Cash and cash equivalents at beginning of period	111.5	103.4
Cash and cash equivalents at end of period	176.1	114.8
Garlock Sealing Technologies [Member]
Supplemental Cash Flow Information [Line Items]
Net cash from operating activities	(363.3)	32.9
Purchases of property, plant and equipment	(1.8)	(5.1)
Proceeds from (payments on) loans to affiliates	43.6	(5.2)
Proceeds from (purchases of) held-to-maturity securities	250.3	(50.5)
Opening cash from OldCo	4.8	0
Other	0.1	(0.2)
Net cash provided by (used) in investing activities	297	(61)
Capital contribution from parent	45.2	0
Net Cash Provided by (Used in) Financing Activities, Continuing Operations	45.2	0
Effect of exchange rate changes on cash and cash equivalents	2.4	1.4
Net increase in cash and cash equivalents	(18.7)	(26.7)
Cash and cash equivalents at beginning of period	59.5	71.9
Cash and cash equivalents at end of period	$ 40.8	$ 45.2

Garlock Sealing Technologies 43

Garlock Sealing Technologies LLC and Garrison Litigation Management Group, Ltd., and OldCo, LLC - Schedule of Condensed Combined Balance Sheets (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Other current assets	$ 71.4	$ 29.9
Deferred income taxes	88.8	152.6
Other assets	65.4	38.2
Total assets	1,842.4	1,546.4
Current liabilities	311.7	303
Other liabilities	103.8	96.9
Total liabilities	975.9	1,187.9
Shareholder's equity	866.5	358.5
Total Liabilities and shareholder's equity	$ 1,842.4	1,546.4
Garlock Sealing Technologies [Member]
Notes Receivable from affiliate - Current		12.7
Other current assets		425.9
Asbestos insurance receivable		49
Deferred income taxes		126
Notes receivable from affiliate		283.2
Other assets		67
Total assets		963.8
Current liabilities		40.3
Other liabilities		126
Liabilities subject to compromise		388.6
Total liabilities		554.9
Shareholder's equity		408.9
Total Liabilities and shareholder's equity		$ 963.8

Acquisitions Acquisitions - Add

Acquisitions Acquisitions - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Oct. 12, 2017
Subsequent Event [Line Items]
Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period		$ 11	$ 17
Accounts Receivable	$ 1.6
Inventories	3.3
Property, Plant, and Equipment	1.4
Goodwill	9.7
Other Intangible Assets	24
Liabilities Assumed	(0.5)
Total purchase price	$ 39.5
Subsequent Event [Member]
Subsequent Event [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired				100.00%

Income Taxes Income Taxes - Add

Income Taxes Income Taxes - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	9.30%	39.60%	9.90%	42.30%
Income Tax Expense (Benefit)	$ 50.5	$ 4	$ 55.7	$ (27.2)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	540.7	10	561.3	(64.4)
Reconsolidation Gain (Loss) Amount	534.4	$ 0	$ 534.4	$ 0	$ 3.9
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability	21.2
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount	$ 72.7

Earnings (Loss) Per Share - Sch

Earnings (Loss) Per Share - Schedule of Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Net income (loss)	$ 490.2	$ 6	$ 505.6	$ (37.2)
Weighted Average Number of Shares Outstanding, Basic (in shares)	21.3	21.5	21.4	21.7
Share-based awards (in shares)	0.5	0.2	0.3	0
Weighted-average shares - diluted (in shares)	21.8	21.7	21.7	21.7
Basic (in usd per share)	$ 22.98	$ 0.28	$ 23.68	$ (1.71)
Diluted (in usd per share)	$ 22.49	$ 0.28	$ 23.32	$ (1.71)
Anti-dilutive shares excluded from computation of earnings per share (in shares)				0.2

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Finished products	$ 122.9	$ 108.1
Work in process	36.2	23.7
Raw materials and supplies	57.5	49.3
Inventory Gross	216.6	181.1
Reserve to reduce certain inventories to LIFO basis	(9.8)	(12.1)
Manufacturing inventories	206.8	169
Incurred costs relating to long-term contracts	8.3	13.6
Progress payments related to long-term contract	(4.3)	(7.2)
Net balance associated with completed-contract inventories	4	6.4
Total inventories	$ 210.8	$ 175.4

Long-Term Contracts Costs and B

Long-Term Contracts Costs and Billings on Uncompleted Contracts - Schedule of Information Regarding Contracts Accounted for Under Percentage-of-Completion Method (Detail) - Other Liabilities [Member] - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Cumulative revenues recognized on uncompleted POC contracts	$ 321.4	$ 260.7
Cumulative billings on uncompleted POC contracts	280.1	231.6
Revenues and billing on uncompleted contracts	$ 41.3	$ 29.1

Long-Term Contracts Costs and49

Long-Term Contracts Costs and Billings on Uncompleted Contracts - Schedule of Uncompleted Contracts Reflected in Consolidated Balance Sheets (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Incurred costs relating to long-term contract	$ 8.3	$ 13.6
Progress payments related to long-term contract	(4.3)	(7.2)
Retainage Deposit	2.7	0.8
Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, net (POC revenue recognized excess of billings)	45.3	31.4
Accrued Liabilities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Acrrued expenses (billings in excess of POC revenue recognized)	(4)	(2.3)
Other Liabilities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Revenues Billings On Uncompleted Contracts	41.3	29.1
Incurred costs relating to long-term contract	0.3	0.1
Progress payments related to long-term contract	(0.9)	(1)
Billings in Excess of Cost	$ (0.6)	$ (0.9)

Goodwill and Other Intangible50

Goodwill and Other Intangible Assets - Schedule of Changes in Net Carrying Value of Goodwill by Reportable Segment (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 201.5
Change due to acquisitions	9.7
Reconsolidation of GST and OldCo	132.6
Change due to foreign currency translation	0.9
Goodwill, ending balance	344.7
Sealing Products [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance	185.3
Change due to acquisitions	9.7
Reconsolidation of GST and OldCo	125.9
Change due to foreign currency translation	0.9
Goodwill, ending balance	321.8
Engineered Products [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance	9.1
Change due to acquisitions	0
Reconsolidation of GST and OldCo	1.8
Change due to foreign currency translation	0
Goodwill, ending balance	10.9
Power Systems [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance	7.1
Change due to acquisitions	0
Reconsolidation of GST and OldCo	4.9
Change due to foreign currency translation	0
Goodwill, ending balance	$ 12

Goodwill and Other Intangible51

Goodwill and Other Intangible Assets - Schedule of Identifiable Intangible Assets (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Amortized, Gross Carrying Amount	$ 488.7	$ 337.8
Amortized, Accumulated Amortization	214.7	194.7
Intangible Assets, Gross (Excluding Goodwill)	568	371.6
Trademarks [Member]
Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived, Gross Carrying Amount	79.3	33.8
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortized, Gross Carrying Amount	314	216.2
Amortized, Accumulated Amortization	134.7	122
Existing technology [Member]
Finite-Lived Intangible Assets [Line Items]
Amortized, Gross Carrying Amount	110.5	63
Amortized, Accumulated Amortization	35.5	31
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Amortized, Gross Carrying Amount	35.7	35.4
Amortized, Accumulated Amortization	21.6	19.6
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Amortized, Gross Carrying Amount	28.5	23.2
Amortized, Accumulated Amortization	$ 22.9	$ 22.1

Goodwill and Other Intangible52

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Amortization expense	$ 6.9	$ 5.3	$ 17.1	$ 15.8
Sealing Products [Member]
Segment Reporting Information [Line Items]
Goodwill, Impaired, Accumulated Impairment Loss	27.8		27.8		$ 27.8
Engineered Products [Member]
Segment Reporting Information [Line Items]
Goodwill, Impaired, Accumulated Impairment Loss	$ 154.8		$ 154.8		$ 154.8

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Salaries, wages and employee benefits	$ 53.8	$ 40
Interest	1.6	38.1
Customer Advances	8.6	5.3
Income and other taxes	16.8	11.2
Other	38.9	36.4
Accrued expenses	$ 119.7	$ 131

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Jan. 01, 2010
Related Party Transaction [Line Items]
Short-term borrowings	$ 0		$ 26.2
Amended and Restated Promissory Note	0		295.9
Interest	44.8	$ 39.7
Garlock Sealing Technologies [Member]
Related Party Transaction [Line Items]
Short-term borrowings			$ 26.2
Interest	19.3	18.4
Paid-in-Kind Interest	$ 13.4	$ 12.7
Majority-Owned Subsidiary, Unconsolidated [Member]
Related Party Transaction [Line Items]
Amended and Restated Promissory Note				$ 73.4
Subsidiary of Common Parent [Member]
Related Party Transaction [Line Items]
Amended and Restated Promissory Note				$ 153.8
Intercompany Notes [Member]
Related Party Transaction [Line Items]
Interest rate, stated percentage	11.00%
Intercompany notes, interest payable in cash, percentage	6.50%
Intercompany notes, interest paid in kind added to principal amount, percentage	4.50%

Related Party Transactions - Sc

Related Party Transactions - Schedule of Amounts Included in Financial Statements Arising From Transactions with GST (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Related Party Transaction [Line Items]
Due from GST	$ 0		$ 0		$ 0
Accrued interest to GST	1.6		1.6		38.1
Accounts Receivable [Member]
Related Party Transaction [Line Items]
Due from GST and OldCo					21.4
Deferred Income Taxes [Member]
Related Party Transaction [Line Items]
Income tax receivable from GST					119
Other Assets [Member]
Related Party Transaction [Line Items]
Due from GST					1.4
Accounts Payable [Member]
Related Party Transaction [Line Items]
Due to GST and OldCo					6.3
Accrued Expenses [Member]
Related Party Transaction [Line Items]
Accrued interest to GST					$ 32.6
Net Sales [Member]
Related Party Transaction [Line Items]
Sales to GST	2.5	$ 6.8	20.8	$ 20.4
Cost of Sales [Member]
Related Party Transaction [Line Items]
Purchases from GST	1.4	4	12.2	13.2
Interest Expense [Member]
Related Party Transaction [Line Items]
Interest expense to GST	$ 3	$ 8.4	$ 20.6	$ 25

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2014
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum availability	$ 300,000,000
Credit facility borrowing capacity	169,700,000
Letter of credit outstanding	14,500,000
Long-term Line of Credit	$ 115,800,000
London Interbank Offered Rate (LIBOR) [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Description of Variable Rate Basis	2.00%
Base Rate [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Description of Variable Rate Basis	1.00%
Senior Notes [Member]
Line of Credit Facility [Line Items]
Senior Notes		$ 150,000,000	$ 300,000,000
Interest rate of debentures			5.875%
Debt discount amount			$ 2,400,000
Effective interest rate of debt instrument		5.66%	6.00%
Debt Instrument, Unamortized Premium		$ 1,500,000

Pensions and Postretirement B57

Pensions and Postretirement Benefits - Schedule of Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year			$ 8.8	$ 14.8
Pension Benefits [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Service cost	$ 1.2	$ 1	3.3	3.2
Interest cost	3.3	3.2	9.3	9.5
Expected return on plan assets	(5.2)	(4.3)	(14.3)	(12.7)
Amortization of Prior Service Cost	0.1	0	0.1	0
Amortization of net loss	1.8	1.7	5.4	5.1
Deconsolidation of GST	0	(0.2)	(0.3)	(0.7)
Net periodic benefit cost	1.2	1.4	3.5	4.4
Other Benefits [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Service cost	0	0.1	0.1	0.3
Interest cost	0	0	0.1	0.2
Amortization of Prior Service Cost	0.1		0.1
Net periodic benefit cost	$ 0.1	$ 0.1	$ 0.3	$ 0.5

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($) $ / shares in Units, shares in Millions	Oct. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Oct. 30, 2017	Oct. 31, 2015
Subsequent Event [Line Items]
Cash Dividends, Per Share, Declared		$ 0.22	$ 0.21	$ 0.66	$ 0.63
Stock Repurchase Program, Authorized Amount							$ 50,000,000
Payments of Ordinary Dividends, Common Stock				$ 14,300,000	$ 13,600,000
Stock Repurchased Shares (in shares)				0.2
RepurchaseAveragePricePerShare				$ 11,500,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 2,800,000		$ 2,800,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash Dividends, Per Share, Declared	$ 0.22
Stock Repurchase Program, Authorized Amount						$ 50,000,000

Business Segment Information -

Business Segment Information - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2017Segment
Segment Reporting [Abstract]
Number Of Reportable Segments	3

Business Segment Information 60

Business Segment Information - Schedule of Segment Operating Results and Other Financial Data (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Total product segment sales	$ 343.7	$ 292.7	$ 947.1	$ 900.8
Segment profit	18.5	25.3	73.2	(18)
Asbestos Settlement	0	0	0	(80)
Gain on reconsolidation of GST and OldCo	534.4	0	534.4	0	$ 3.9
Other expense, net	(1.9)	(1.3)	(5.1)	(5.4)
Income (loss) before income taxes	540.7	10	561.3	(64.4)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total product segment sales	344.6	293.5	950	903.3
Segment profit	39.4	33.3	111	88.3
Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Total product segment sales	0.9	0.8	2.9	2.5
Corporate expense [Member]
Segment Reporting Information [Line Items]
Segment profit	(9.7)	(6.4)	(24.3)	(21.9)
Asbestos Settlement	0	0	0	(80)
Gain on reconsolidation of GST and OldCo	534.4	0	534.4	0
Interest expense, net	(10.3)	(14)	(41.2)	(41)
Other expense, net	(13.1)	(2.9)	(18.6)	(9.8)
Income (loss) before income taxes	540.7	10	561.3	(64.4)
Sealing Products [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Total product segment sales	213.7	175.3	584.3	532.6
Segment profit	23.5	23.1	65	62.4
Engineered Products [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Total product segment sales	75.5	65.7	226.3	213.5
Segment profit	7.7	2.9	25.4	10.4
Power Systems [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Total product segment sales	55.4	52.5	139.4	157.2
Segment profit	$ 8.2	$ 7.3	$ 20.6	$ 15.5

Business Segment Information 61

Business Segment Information - Schedule of Assets and Long Lived Assets Segment (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Schedule Of Assets By Segment [Line Items]
Assets	$ 1,842.4	$ 1,546.4
Operating Segments [Member] | Sealing Products [Member]
Schedule Of Assets By Segment [Line Items]
Assets	1,088.3	636.4
Operating Segments [Member] | Engineered Products [Member]
Schedule Of Assets By Segment [Line Items]
Assets	231.2	210
Operating Segments [Member] | Power Systems [Member]
Schedule Of Assets By Segment [Line Items]
Assets	196.3	164.8
Corporate expense [Member]
Schedule Of Assets By Segment [Line Items]
Assets	$ 326.6	$ 535.2

Fair Value Measurements - Asset

Fair Value Measurements - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Level 1 [Member] - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Option, Qualitative Disclosures Related to Election [Line Items]
Assets measured at fair value	$ 39.6	$ 33
Bank Time Deposits [Member]
Fair Value, Option, Qualitative Disclosures Related to Election [Line Items]
Cash equivalents	32.3	26
Deferred Compensation [Member]
Fair Value, Option, Qualitative Disclosures Related to Election [Line Items]
Assets measured at fair value	7.3	7
Liabilities measured at fair value	$ 8.5	$ 8.3

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Carrying Value of Financial Instruments (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Long-term debt, Carrying Value	$ 560.6	$ 425
Notes payable to GST, Carrying Value	0	295.9
Long-term Debt, Fair Value	587.1	439.1
Notes payable to GST, Fair Value	$ 0	$ 302.7

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Measurements - Assets Measured on a Nonrecurring Basis (Detail) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2017	Jul. 31, 2017
Fair Value Disclosures [Abstract]
Assets, Fair Value Disclosure, Nonrecurring	$ 1.7
Impairment of Intangible Assets, Finite-lived	$ 10.1
Total purchase price		$ 485.2

Accumulated Other Comprehensi65

Accumulated Other Comprehensive Loss - Summary of Changes in Accumulated Other Comprehensive Loss by Component (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Accumulated Other Comprehensive Income [Roll Forward]
Beginning balance	$ (55.5)	$ (56.1)	$ (70.9)	$ (54.1)
Other comprehensive income before reclassifications	3.4	(0.4)	16.8	(4.3)
Amounts reclassified from accumulated other comprehensive income loss	1.3	1	3.3	2.9
Net current-period other comprehensive income (loss)	4.7	0.6	20.1	(1.4)
Ending balance	(50.8)	(55.5)	(50.8)	(55.5)
Unrealized Translation Adjustments [Member]
Accumulated Other Comprehensive Income [Roll Forward]
Beginning balance	(7.8)	(9)	(21.2)	(4.9)
Other comprehensive income before reclassifications	3.4	(0.4)	16.8	(4.3)
Amounts reclassified from accumulated other comprehensive income loss	0	0	0	(0.2)
Net current-period other comprehensive income (loss)	3.4	(0.4)	16.8	(4.5)
Ending balance	(4.4)	(9.4)	(4.4)	(9.4)
Pension and Other Postretirement Plans [Member]
Accumulated Other Comprehensive Income [Roll Forward]
Beginning balance	(47.7)	(47.1)	(49.7)	(49.2)
Other comprehensive income before reclassifications	0	0	0	0
Amounts reclassified from accumulated other comprehensive income loss	1.3	1	3.3	3.1
Net current-period other comprehensive income (loss)	1.3	1	3.3	3.1
Ending balance	$ (46.4)	$ (46.1)	$ (46.4)	$ (46.1)

Accumulated Other Comprehensi66

Accumulated Other Comprehensive Loss - Summary of Reclassifications Out of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Pension Plans Postretirement And Other Employee Benefits [Line Items]
Tax Benefit	$ 50.5	$ 4	$ 55.7	$ (27.2)
Net income (loss)	490.2	6	505.6	(37.2)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Defined Benefit Plans Adjustment [Member]
Pension Plans Postretirement And Other Employee Benefits [Line Items]
Actuarial losses	1.8	1.7	5.4	5.1
Prior service costs	0.2	0	0.2	0
Total before tax	2	1.7	5.6	5.1
Tax Benefit	(0.7)	(0.7)	(2.3)	(2)
Net income (loss)	1.3	1	3.3	3.1
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Pension Plans Postretirement And Other Employee Benefits [Line Items]
Release of unrealized currency translation adjustment upon sale of investment in foreign entity, net of taxication Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax	$ 0	$ 0	$ 0	$ (0.2)

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) € in Millions	Sep. 30, 2003sitemi	Nov. 30, 2016EUR (€)	Sep. 30, 2017USD ($)site	Mar. 31, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Jun. 30, 2014USD ($)	Sep. 30, 2017USD ($)site	Sep. 30, 2017EUR (€)	Sep. 30, 2017EUR (€)site	Dec. 31, 2016USD ($)	Oct. 31, 2016USD ($)	Jun. 30, 2016site	Mar. 31, 2016USD ($)	Sep. 30, 2015site	Apr. 30, 2015USD ($)	Dec. 31, 2014USD ($)mi	Apr. 11, 2014mi
Site Contingency [Line Items]
Loss Contingency Accrual, Payments					$ 350,000,000
Site Contingency, Number of Sites Subject to Remediation Activities, Total | site			15					15		15
Site Contingency, Sites Subject to Remediation Activities, Cost per Site, De Minimis Threshold								$ 100,000
Site Contingency, Number of Sites Subject to Remediation Activities, Investigation Completed | site			11					11		11
Site Contingency, Number of Sites Subject to Remediation Activities, Investigation in Progress | site			4					4		4
Site Contingency, Number of Sites Subject to Remediation Activities for Soil and Groundwater Contamination | site			14					14		14
Site Contingency Number of Other Potentially Responsible Parties | site	70
SiteContingency Remidial Investigation Feasibility Study Estimate Of Cost																$ 726,000,000
Lower Passaic River Study Area, Diamond Alkali Superfund Site, New Jersey [Abstract]
Site Contingency, Focused Feasibility Study, Estimate of Cost, Low End of Range												$ 165,000,000
Accrual for Environmental Loss Contingencies, Provision for New Losses			$ 1,900,000		1,100,000	$ 1,100,000
Investigative Sites Notice From The EPA | site													6
Accrual for Environmental Loss Contingencies, Component Amount			4,000,000					$ 4,000,000
Accrual for Environmental Loss Contingencies			24,800,000					$ 24,800,000			$ 23,100,000
Loss contingency percentage of damages allocated to counterparty								35.00%	35.00%
Loss contingency percentage of damages allocated to company								65.00%	65.00%
Loss Contingency, Estimate of Possible Loss | €										€ 0.4
Lower Passaic River Study Area, Focused Feasibility Study, April 11, 2014 [Member]
Lower Passaic River Study Area, Diamond Alkali Superfund Site, New Jersey [Abstract]
Accrual for Environmental Loss Contingencies																	$ 3,500,000
Coltec Industries Inc. [Member]
Lower Passaic River Study Area, Diamond Alkali Superfund Site, New Jersey [Abstract]
Accrual for Environmental Loss Contingencies, Provision for New Losses				$ 3,300,000
Accrual for Environmental Loss Contingencies			1,800,000					$ 1,800,000						$ 1,300,000
Minimum [Member]
Site Contingency [Line Items]
Portion Of Site Subject To Remediation | mi																	9	8
Site Contingency, Loss Exposure in Excess of Accrual, Best Estimate | €		€ 1.8							€ 5.1
Lower Passaic River Study Area, Diamond Alkali Superfund Site, New Jersey [Abstract]
Site contingency, loss exposure in excess of accrual including portion allocated to counterparty, best estimate | €									7.9
Loss Contingency Accrual | €										€ 0.4
Minimum [Member] | Lower Passaic River Study Area, Focused Feasibility Study, April 11, 2014 [Member]
Site Contingency [Line Items]
Site Contingency, Loss Exposure in Excess of Accrual, Best Estimate							$ 953,000,000
Maximum [Member]
Site Contingency [Line Items]
Portion Of Site Subject To Remediation | mi	17
Site Contingency, Loss Exposure in Excess of Accrual, Best Estimate		€ 2.1			$ 1,380,000,000		$ 1,730,000,000		6.6
Lower Passaic River Study Area, Diamond Alkali Superfund Site, New Jersey [Abstract]
Site contingency, loss exposure in excess of accrual including portion allocated to counterparty, best estimate | €									€ 10.2
GST, LLC [Member]
Site Contingency [Line Items]
Loss Contingency Accrual, Payments			16,700,000
Arizona
Lower Passaic River Study Area, Diamond Alkali Superfund Site, New Jersey [Abstract]
Investigative Sites Notice From The EPA | site															2
Asbestos Issue [Member] | OldCo [Member]
Site Contingency [Line Items]
Loss Contingency Accrual, Payments			$ 50,000,000

Commitments and Contingencies68

Commitments and Contingencies - Schedule of Changes in Carrying Amount of Product Warranty Liability (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Balance at beginning of year	$ 5	$ 4.8
Net charges to expense to expense	1.4	3.3
Settlements made	(1.7)	(3.4)
Balance at end of period	$ 4.7	$ 4.7

Commitments and Contingencies69

Commitments and Contingencies - Additional Information (Detail) $ / shares in Units, € in Millions, $ in Millions	Nov. 11, 2016USD ($)	Nov. 30, 2016EUR (€)	Sep. 30, 2017USD ($)site	Mar. 31, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Jun. 30, 2014USD ($)	Sep. 30, 2017USD ($)siteLegalMatter$ / shares	Sep. 30, 2017EUR (€)LegalMatter	Dec. 31, 2016USD ($)	Sep. 30, 2017USD ($)site	Sep. 30, 2017EUR (€)site	Dec. 09, 2016	Oct. 31, 2016USD ($)	Jun. 30, 2016site	Mar. 31, 2016USD ($)	Dec. 31, 2014mi	Apr. 11, 2014mi	Sep. 30, 2003mi
Loss Contingencies [Line Items]
Product Liability Contingency, Uncertainties from Insurance			$ 15					$ 24.7
Product Liability Contingency, Background [Abstract]
Percentage of Claimants Required to Approve Joint Plan			75.00%					75.00%			75.00%	75.00%
Percentage of Claimants that Approved Plan													95.85%
Percentage of dollars of Claims that Approved Plan													95.80%
Loss Contingency Accrual, Disclosures [Abstract]
Loss Contingency Accrual, Payments					$ 350
Option Indexed to Issuer's Equity, Strike Price (in dollars per share) | $ / shares								$ 1
Option Indexed To Issuers Equity Settlement Alternatives Amount At Fair value			$ 20					$ 20			$ 20
Litigation Settlement, Amount Awarded to other third party	$ 20
Percentage of Outstanding Voting Equity in GST LLC and GLMG			50.10%
Product Liability Contingency, Accrual, Discount Rate	4.50%
Estimated Insurance Recoveries			$ 25					25			25
Product Liability Contingency, Insurance Coverage [Abstract]
Insurance Policy Limit Remaining Amount			18.8
Insurance Policy Limit And Receivables Remaining Amount			19.2					$ 19.2			19.2
Days After Effective Date Insurance Reimbursement Due								30 days	30 days
Accrual for Environmental Loss Contingencies, Provision for New Losses			1.9		1.1	$ 1.1
Accrual for Environmental Loss Contingencies			$ 24.8					$ 24.8		$ 23.1	$ 24.8
Investigative Sites Notice From The EPA | site															6
Site Contingency, Focused Feasibility Study, Estimate of Cost, Low End of Range														$ 165
Site Contingency, Number of Sites Subject to Remediation Activities, Total | site			15					15			15	15
Loss Contingency, Estimate of Possible Loss | €												€ 0.4
Asbestos Issue [Member]
Product Liability Contingency, Insurance Coverage [Abstract]
Loss Contingency, Insurance Coverage, Amount			$ 44.4					$ 44.4			$ 44.4
Litigation Settlement, Amount Awarded from Other Party			11
Loss Contingency, Receivable			29.4					29.4			29.4
EnPro And Subsidiaries And GST [Member]
Loss Contingency Accrual, Disclosures [Abstract]
Litigation Settlement, Amount Awarded to other third party								480
GST, LLC [Member]
Loss Contingency Accrual, Disclosures [Abstract]
Loss Contingency Accrual, Payments			16.7
Product Liability Contingency, Insurance Coverage [Abstract]
Loss Contingency, Insurance Coverage, Amount			19					19			19
GST, LLC [Member] | Asbestos Issue [Member]
Product Liability Contingency, Insurance Coverage [Abstract]
Proceeds from Insurance Settlement, Operating Activities											152.3
Loss Contingency, Insurance Coverage, Amount Submitted for Reimbursement			8.3					8.3			8.3
Loss Contingency, Insurance Coverage, Amount Recovered, Insolvent Carrier			8.8					8.8			8.8
OldCo [Member]
Loss Contingency Accrual, Disclosures [Abstract]
Litigation Settlement, Amount Awarded to other third party								110
Product Liability Contingency, Insurance Coverage [Abstract]
Loss Contingency, Insurance Coverage, Amount			19.2					19.2			19.2
Litigation Settlement, Amount Awarded from Other Party			3					$ 6
OldCo [Member] | Asbestos Issue [Member]
Loss Contingency Accrual, Disclosures [Abstract]
Loss Contingency Accrual, Payments			50
New Coltec [Member]
Loss Contingency Accrual, Disclosures [Abstract]
Litigation Settlement, Amount Awarded to other third party			20
Minimum [Member]
Product Liability Contingency, Insurance Coverage [Abstract]
Portion Of Site Subject To Remediation | mi																	9	8
Site Contingency, Loss Exposure in Excess of Accrual, Best Estimate | €		€ 1.8							€ 5.1
Minimum [Member] | GST, LLC [Member] | Asbestos Issue [Member]
Product Liability Contingency, Background [Abstract]
Number of asbestos claims processed | LegalMatter								900,000	900,000
Product Liability Contingency, Claims Paid before Insurance Recoveries			1,400					$ 1,400			1,400
Product Liability Contingency, Claims Paid before Insurance Recoveries, Fees and Expenses								400
Maximum [Member]
Product Liability Contingency, Insurance Coverage [Abstract]
Portion Of Site Subject To Remediation | mi																			17
Site Contingency, Loss Exposure in Excess of Accrual, Best Estimate		€ 2.1			$ 1,380		$ 1,730		€ 6.6
New Coltec [Member]
Loss Contingency Accrual, Disclosures [Abstract]
Litigation Settlement, Amount Awarded to other third party								40
Onondaga Site EPA Remedial Investigation [Domain]
Product Liability Contingency, Insurance Coverage [Abstract]
Accrual for Environmental Loss Contingencies, Provision for New Losses										$ 1.5
Coltec Industries Inc. [Member]
Product Liability Contingency, Insurance Coverage [Abstract]
Accrual for Environmental Loss Contingencies, Provision for New Losses				$ 3.3
Accrual for Environmental Loss Contingencies			$ 1.8					$ 1.8			$ 1.8					$ 1.3

Commitments and Contingencies70

Commitments and Contingencies - Schedule of Future Insurance Proceeds (Detail) - Asbestos Issue [Member] $ in Millions	Sep. 30, 2017USD ($)
Loss Contingency, Estimated Insurance Recoveries [Abstract]
Loss Contingency, Estimated Insurance Recoveries, Year Two	$ 16.8
Loss Contingency, Estimated Insurance Recoveries, Year Three	5.9
Loss Contingency Estimated Insurance Recoveries Year Four	2.5
GST, LLC [Member]
Loss Contingency, Estimated Insurance Recoveries [Abstract]
Loss Contingency, Insurance Coverage, Amount Recovered, Insolvent Carrier	$ 8.8

Supplemental Guarantor Financ71

Supplemental Guarantor Financial Information Condensed Consolidating Statement of Operations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 343.7	$ 292.7	$ 947.1	$ 900.8
Cost of sales	228.5	194.1	625.8	596.7
Gross Profit	115.2	98.6	321.3	304.1
Operating expenses:
Selling, general and administrative	85.7	70.9	232.7	231.7
Asbestos Settlement	0	0	0	80
Other	11	2.4	15.4	10.4
Total operating expenses	96.7	73.3	248.1	322.1
Operating income (loss)	18.5	25.3	73.2	(18)
Interest income (expense), net	(10.3)	(14)	(41.2)	(41)
Gain on reconsolidation of GST and OldCo	534.4	0	534.4	0	$ 3.9
Other expense	(1.9)	(1.3)	(5.1)	(5.4)
Income (loss) before income taxes	540.7	10	561.3	(64.4)
Income tax benefit (expense)	(50.5)	(4)	(55.7)	27.2
Income (loss) before equity in earnings of subsidiaries	490.2	6	505.6	(37.2)
Equity in earnings of subsidiaries, net of tax	0	0	0	0
Net income (loss)	490.2	6	505.6	(37.2)
Comprehensive income (loss)	494.9	6.6	525.7	(38.6)
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	(33.6)	(19.5)	(74.5)	(63.3)
Cost of sales	(33.6)	(19.5)	(74.5)	(63.3)
Gross Profit	0	0	0	0
Operating expenses:
Selling, general and administrative	0	0	0	0
Asbestos Settlement				0
Other	0	0	0	0
Total operating expenses	0	0	0	0
Operating income (loss)	0	0	0	0
Interest income (expense), net	0	0	0	0
Other expense	0	0	0	0
Income (loss) before income taxes	0	0	0	0
Income tax benefit (expense)	0	0	0	0
Income (loss) before equity in earnings of subsidiaries	0	0	0	0
Equity in earnings of subsidiaries, net of tax	(495.1)	(12.4)	(545.2)	5.2
Net income (loss)	(495.1)	(12.4)	(545.2)	5.2
Comprehensive income (loss)	(503.1)	(12.5)	(581.9)	11.2
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	0	0	0	0
Cost of sales	0	0	0	0
Gross Profit	0	0	0	0
Operating expenses:
Selling, general and administrative	9.4	6.3	23.4	20.8
Asbestos Settlement				0
Other	0.7	0.4	1.4	1.7
Total operating expenses	10.1	6.7	24.8	22.5
Operating income (loss)	(10.1)	(6.7)	(24.8)	(22.5)
Interest income (expense), net	(6.8)	(4.7)	(18.5)	(13.9)
Other expense	0	0	0	0
Income (loss) before income taxes	(16.9)	(11.4)	(43.3)	(36.4)
Income tax benefit (expense)	5.2	8.4	15.2	13.1
Income (loss) before equity in earnings of subsidiaries	(11.7)	(3)	(28.1)	(23.3)
Equity in earnings of subsidiaries, net of tax	501.9	9	533.7	(13.9)
Net income (loss)	490.2	6	505.6	(37.2)
Comprehensive income (loss)	494.9	6.6	525.7	(38.6)
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	244.3	207.1	663.4	630.2
Cost of sales	173.1	144.8	465.5	442
Gross Profit	71.2	62.3	197.9	188.2
Operating expenses:
Selling, general and administrative	45.9	37.9	127	124.2
Asbestos Settlement				80
Other	9.7	0.1	10.7	2.9
Total operating expenses	55.6	38	137.7	207.1
Operating income (loss)	15.6	24.3	60.2	(18.9)
Interest income (expense), net	(4.2)	(9.3)	(22.7)	(26.9)
Gain on reconsolidation of GST and OldCo	534.4		534.4
Other expense	(1.9)	(1.2)	(5.1)	(5.1)
Income (loss) before income taxes	543.9	13.8	566.8	(50.9)
Income tax benefit (expense)	(35.2)	(8.2)	(44.6)	28.3
Income (loss) before equity in earnings of subsidiaries	508.7	5.6	522.2	(22.6)
Equity in earnings of subsidiaries, net of tax	(6.8)	3.4	11.5	8.7
Net income (loss)	501.9	9	533.7	(13.9)
Comprehensive income (loss)	506.6	9.5	553.8	(15.4)
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	133	105.1	358.2	333.9
Cost of sales	89	68.8	234.8	218
Gross Profit	44	36.3	123.4	115.9
Operating expenses:
Selling, general and administrative	30.4	26.7	82.3	86.7
Asbestos Settlement				0
Other	0.6	1.9	3.3	5.8
Total operating expenses	31	28.6	85.6	92.5
Operating income (loss)	13	7.7	37.8	23.4
Interest income (expense), net	0.7	0	0	(0.2)
Other expense	0	(0.1)	0	(0.3)
Income (loss) before income taxes	13.7	7.6	37.8	22.9
Income tax benefit (expense)	(20.5)	(4.2)	(26.3)	(14.2)
Income (loss) before equity in earnings of subsidiaries	(6.8)	3.4	11.5	8.7
Equity in earnings of subsidiaries, net of tax	0	0	0	0
Net income (loss)	(6.8)	3.4	11.5	8.7
Comprehensive income (loss)	$ (3.5)	$ 3	$ 28.1	$ 4.2

Supplemental Guarantor Financ72

Supplemental Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	$ 64.4	$ 7.9
INVESTING ACTIVITIES
Purchases of property, plant and equipment	(23.6)	(24.6)
Payments for capitalized internal-use software	(2.6)	(3.1)
Payments to Acquire Businesses, Gross	(39.5)	(28.5)
Cash Acquired from Acquisition	41.1	0
Deconsolidation of OldCo	(4.8)	0
Capital contribution to OldCo	(45.2)	0
Other	0.4	3.7
Net cash used in investing activities	(74.2)	(52.5)
FINANCING ACTIVITIES
Net payments on loans between subsidiaries	0	0
Intercompany dividends	0
Proceeds from debt	503	303.3
Repayments of debt	(409.3)	(192.7)
Repurchase of common stock	(11.5)	(26.2)
Dividends paid	(14.3)	(13.6)
Other	(2.5)	(3.1)
Net cash provided by financing activities	65.4	67.7
Effect of exchange rate changes on cash and cash equivalents	9	(11.7)
Cash and Cash Equivalents, Period Increase (Decrease)	64.6	11.4
Cash and cash equivalents at beginning of period	111.5	103.4
Cash and cash equivalents at end of period	176.1	114.8
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	(0.1)	0
INVESTING ACTIVITIES
Purchases of property, plant and equipment	0	0
Payments for capitalized internal-use software	0	0
Other	0	0
Net cash used in investing activities	0	0
FINANCING ACTIVITIES
Net payments on loans between subsidiaries	0	0
Intercompany dividends	0.1
Proceeds from debt	0	0
Repayments of debt	0	0
Repurchase of common stock	0	0
Dividends paid	0	0
Other	0	0
Net cash provided by financing activities	0.1	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Cash and Cash Equivalents, Period Increase (Decrease)	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	(103.2)	(51.6)
INVESTING ACTIVITIES
Purchases of property, plant and equipment	0	0
Payments for capitalized internal-use software	0	0
Other	0	0
Net cash used in investing activities	0	0
FINANCING ACTIVITIES
Net payments on loans between subsidiaries	(20)	94.5
Intercompany dividends	0
Proceeds from debt	151.5	0
Repayments of debt	0	0
Repurchase of common stock	(11.5)	(26.2)
Dividends paid	(14.3)	(13.6)
Other	(2.5)	(3.1)
Net cash provided by financing activities	103.2	51.6
Effect of exchange rate changes on cash and cash equivalents	0	0
Cash and Cash Equivalents, Period Increase (Decrease)	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	94.8	33.9
INVESTING ACTIVITIES
Purchases of property, plant and equipment	(17.6)	(19.5)
Payments for capitalized internal-use software	(2.6)	(2.8)
Payments to Acquire Businesses, Gross	(39.5)	(25.5)
Cash Acquired from Acquisition	41.1
Deconsolidation of OldCo	(4.8)
Other	0	2.9
Net cash used in investing activities	(68.6)	(44.9)
FINANCING ACTIVITIES
Net payments on loans between subsidiaries	32.4	(95.2)
Intercompany dividends	0
Proceeds from debt	348.1	297.2
Repayments of debt	(407.5)	(191.7)
Repurchase of common stock	0	0
Dividends paid	0	0
Other	0	0
Net cash provided by financing activities	(27)	10.3
Effect of exchange rate changes on cash and cash equivalents	0	0
Cash and Cash Equivalents, Period Increase (Decrease)	(0.8)	(0.7)
Cash and cash equivalents at beginning of period	0.8	0.7
Cash and cash equivalents at end of period	0	0
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	72.9	25.6
INVESTING ACTIVITIES
Purchases of property, plant and equipment	(6)	(5.1)
Payments for capitalized internal-use software	0	(0.3)
Payments to Acquire Businesses, Gross		(3)
Other	0.4	0.8
Net cash used in investing activities	(5.6)	(7.6)
FINANCING ACTIVITIES
Net payments on loans between subsidiaries	(12.4)	0.7
Intercompany dividends	(0.1)
Proceeds from debt	3.4	6.1
Repayments of debt	(1.8)	(1)
Repurchase of common stock	0	0
Dividends paid	0	0
Other	0	0
Net cash provided by financing activities	(10.9)	5.8
Effect of exchange rate changes on cash and cash equivalents	9	(11.7)
Cash and Cash Equivalents, Period Increase (Decrease)	65.4	12.1
Cash and cash equivalents at beginning of period	110.7	102.7
Cash and cash equivalents at end of period	$ 176.1	$ 114.8

Supplemental Guarantor Financ73

Supplemental Guarantor Financial Information Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Millions	Sep. 30, 2017	Jul. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 176.1		$ 111.5	$ 114.8	$ 103.4
Accounts receivable, net	247.7		208.1
Intercompany receivables	0		0
Inventories	210.8		175.4
Prepaid expenses and other current assets	71.4		29.9
Total current assets	706		524.9
Property, plant and equipment, net	284.2		215.4
Goodwill	344.7		201.5
Other intangible assets, net	353.3		176.9
Investment in GST	0		236.9
Intercompany receivables	0		0
Investment in subsidiaries	0		0
Other Assets	154.2		190.8
Total assets	1,842.4		1,546.4
Current liabilities
Short-term borrowings from GST	0		26.2
Notes payable to GST	0		12.7
Current maturities of long-term debt	0.2		0.2
Accounts payable	111.8		102.9
Intercompany payables	0		0
Loss Contingency, Accrual, Current	80	$ 15.6	30
Accrued expenses	119.7		161
Total current liabilities	311.7		303
Long-term debt	560.4		424.8
Notes payable to GST	0		283.2
Intercompany payables	0		0
Other liabilities	103.8		176.9
Total liabilities	975.9		1,187.9
Shareholder's equity	866.5		358.5
Total liabilities and equity	1,842.4		1,546.4
Eliminations [Member]
Current assets
Cash and cash equivalents	0		0	0	0
Accounts receivable, net	0		0
Intercompany receivables	(38.4)		(14.9)
Inventories	0		0
Prepaid expenses and other current assets	(13.3)		(17.7)
Total current assets	(51.7)		(32.6)
Property, plant and equipment, net	0		0
Goodwill	0		0
Other intangible assets, net	0		0
Investment in GST			0
Intercompany receivables	(15)		(45.1)
Investment in subsidiaries	(1,755.3)		(917.5)
Other Assets	(0.1)		0
Total assets	(1,822.1)		(995.2)
Current liabilities
Short-term borrowings from GST			0
Notes payable to GST			0
Current maturities of long-term debt	0		0
Accounts payable	0		0
Intercompany payables	(38.4)		(14.9)
Accrued expenses	(13.3)		(17.7)
Total current liabilities	(51.7)		(32.6)
Long-term debt	0		0
Notes payable to GST			0
Intercompany payables	(15)		(45.1)
Other liabilities	(0.1)		0
Total liabilities	(66.8)		(77.7)
Shareholder's equity	(1,755.3)		(917.5)
Total liabilities and equity	(1,822.1)		(995.2)
Parent [Member]
Current assets
Cash and cash equivalents	0		0	0	0
Accounts receivable, net	0.1		0.2
Intercompany receivables	0		0
Inventories	0		0
Prepaid expenses and other current assets	33.2		21.3
Total current assets	33.3		21.5
Property, plant and equipment, net	0		0.1
Goodwill	0		0
Other intangible assets, net	0		0
Investment in GST			0
Intercompany receivables	0		0
Investment in subsidiaries	1,305.4		681.1
Other Assets	19.1		16.4
Total assets	1,357.8		719.1
Current liabilities
Short-term borrowings from GST			0
Notes payable to GST			0
Current maturities of long-term debt	0		0
Accounts payable	4.4		2.3
Intercompany payables	0		0
Accrued expenses	13.5		15.3
Total current liabilities	17.9		17.6
Long-term debt	444		294.1
Notes payable to GST			0
Intercompany payables	15		35
Other liabilities	14.4		13.9
Total liabilities	491.3		360.6
Shareholder's equity	866.5		358.5
Total liabilities and equity	1,357.8		719.1
Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	0		0.8	0	0.7
Accounts receivable, net	166.6		151.2
Intercompany receivables	28.8		10.2
Inventories	141		125.9
Prepaid expenses and other current assets	27.4		8.9
Total current assets	363.8		297
Property, plant and equipment, net	200.4		148.5
Goodwill	267.9		175.5
Other intangible assets, net	290.6		156.5
Investment in GST			236.9
Intercompany receivables	9.8		43.6
Investment in subsidiaries	449.9		236.4
Other Assets	121		156.2
Total assets	1,703.4		1,450.6
Current liabilities
Short-term borrowings from GST			0
Notes payable to GST			12.7
Current maturities of long-term debt	0.2		0.2
Accounts payable	68.1		61.9
Intercompany payables	9.6		4.7
Loss Contingency, Accrual, Current	80
Accrued expenses	71.1		130.1
Total current liabilities	229		209.6
Long-term debt	116.4		130.7
Notes payable to GST			283.2
Intercompany payables	0		1.4
Other liabilities	52.6		144.6
Total liabilities	398		769.5
Shareholder's equity	1,305.4		681.1
Total liabilities and equity	1,703.4		1,450.6
Non-Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	176.1		110.7	$ 114.8	$ 102.7
Accounts receivable, net	81		56.7
Intercompany receivables	9.6		4.7
Inventories	69.8		49.5
Prepaid expenses and other current assets	24.1		17.4
Total current assets	360.6		239
Property, plant and equipment, net	83.8		66.8
Goodwill	76.8		26
Other intangible assets, net	62.7		20.4
Investment in GST			0
Intercompany receivables	5.2		1.5
Investment in subsidiaries	0		0
Other Assets	14.2		18.2
Total assets	603.3		371.9
Current liabilities
Short-term borrowings from GST			26.2
Notes payable to GST			0
Current maturities of long-term debt	0		0
Accounts payable	39.3		38.7
Intercompany payables	28.8		10.2
Accrued expenses	48.4		33.3
Total current liabilities	116.5		108.4
Long-term debt	0		0
Notes payable to GST			0
Intercompany payables	0		8.7
Other liabilities	36.9		18.4
Total liabilities	153.4		135.5
Shareholder's equity	449.9		236.4
Total liabilities and equity	$ 603.3		$ 371.9