Turning Point Brands (TPB) 10-K 13 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Mar. 06, 2017	Jun. 30, 2016
Entity Information [Line Items]
Entity Registrant Name	Turning Point Brands, Inc.
Entity Central Index Key	1,290,677
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$ 62.7
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Voting Common Stock [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		18,818,109

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 2,865	$ 4,835
Accounts receivable, net of allowances of $35 in 2016 and $137 in 2015	2,181	3,940
Inventories	62,185	44,339
Other current assets	11,625	10,838
Total current assets	78,856	63,952
Property, plant and equipment, net	7,590	5,603
Deferred income taxes	6,288	0
Deferred financing costs, net	139	208
Goodwill	134,390	128,697
Other intangible assets, net	27,138	8,553
Master Settlement Agreement - escrow deposits	30,410	31,842
Other assets	209	3,608
Total assets	285,020	242,463
Current liabilities:
Accounts payable	9,153	4,087
Accrued liabilities	15,336	11,053
Accrued interest expense	394	4,329
First lien term loan	1,650	1,650
Revolving credit facility	15,034	18
Total current liabilities	41,567	21,137
Notes payable and long-term debt	201,541	290,772
Deferred income taxes	0	7,013
Postretirement benefits	4,407	4,666
Pension benefits	423	487
Other long-term liabilities	3,024	0
Total liabilities	250,962	324,075
Commitments and contingencies
Stockholders' equity (deficit):
Preferred stock; $0.01 par value; authorized shares 40,000,000; issued and outstanding shares -0-	0	0
Additional paid-in capital	104,895	12,628
Accumulated other comprehensive loss	(4,049)	(3,512)
Accumulated deficit	(66,972)	(90,800)
Total stockholders' equity (deficit)	34,058	(81,612)
Total liabilities and stockholders' equity (deficit)	285,020	242,463
Common Stock, Voting [Member]
Stockholders' equity (deficit):
Common stock	184	63
Total stockholders' equity (deficit)	184	63
Common Stock, Nonvoting [Member]
Stockholders' equity (deficit):
Common stock	0	9
Total stockholders' equity (deficit)	$ 0	$ 9

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Accounts receivable, allowance	$ 35	$ 137
Stockholders' equity (deficit):
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	40,000,000	40,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common Stock, Voting [Member]
Stockholders' equity (deficit):
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	190,000,000	190,000,000
Common stock, shares issued (in shares)	18,402,022	6,259,480
Common stock, shares outstanding (in shares)	18,402,022	6,259,480
Common Stock, Nonvoting [Member]
Stockholders' equity (deficit):
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	0	938,857
Common stock, shares outstanding (in shares)	0	938,857

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended										12 Months Ended
	Dec. 31, 2016		Sep. 30, 2016	Jun. 30, 2016		Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Consolidated Statements of Operations [Abstract]
Net sales	$ 53,822		$ 50,959	$ 51,581		$ 49,866	$ 46,740	$ 51,431	$ 47,999	$ 51,086	$ 206,228	$ 197,256	$ 200,329
Cost of sales											105,872	100,960	107,165
Gross profit	26,217		24,618	24,874		24,647	23,669	25,361	22,611	24,655	100,356	96,296	93,164
Selling, general and administrative expenses											56,771	51,785	45,108
Operating income											43,585	44,511	48,056
Interest expense and financing costs											26,621	34,284	34,311
Investment income											(768)	0	0
Loss on extinguishment of debt				2,824							2,824	0	42,780
Income (loss) before income taxes											14,908	10,227	(29,035)
Income tax expense (benefit)											(12,005)	1,078	370
Net income (loss)	$ 17,087	[1]	$ 6,793	$ 799	[2]	$ 2,234	$ 2,373	$ 4,770	$ (1,421)	$ 3,427	$ 26,913	$ 9,149	$ (29,405)
Basic income (loss) per common share:
Net income (loss) (in dollars per share)	$ 0.93		$ 0.38	$ 0.05		$ 0.31	$ 0.33	$ 0.66	$ (0.20)	$ 0.48	$ 1.63	$ 1.27	$ (4.07)
Diluted income (loss) per common share:
Net income (loss) (in dollars per share)	$ 0.87		$ 0.34	$ 0.05		$ 0.27	$ 0.28	$ 0.57	$ (0.20)	$ 0.41	$ 1.49	$ 1.10	$ (4.07)
Weighted average common shares outstanding:
Basic (in shares)											16,470,352	7,198,081	7,223,378
Diluted (in shares)											18,015,545	8,354,387	7,223,378
[1]	Includes $12,719 of deferred income tax benefits.
[2]	Includes $2,824 of loss on extinguishment of debt.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net income (loss)	$ 26,913	$ 9,149	$ (29,405)
Pension and postretirement
Actuarial gain (loss)	(56)	51	(2,399)
Unrealized loss on investments, net of tax of $582	(950)	0	0
Other comprehensive income (loss), net of tax	(537)	576	(2,321)
Comprehensive income (loss)	26,376	9,725	(31,726)
Cost of Sales [Member]
Pension and postretirement
Amortization of unrealized losses recorded	0	23	44
Selling, General and Administrative Expenses [Member]
Pension and postretirement
Amortization of unrealized losses recorded	$ 469	$ 502	$ 34

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Other comprehensive income (loss), net of tax
Unrealized loss on investments, tax	$ 582

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income (loss)	$ 26,913	$ 9,149	$ (29,405)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Loss on extinguishment of debt	2,824	0	42,780
Gain on sale of property, plant and equipment	0	(2)	0
Depreciation expense	1,227	1,059	933
Amortization of deferred financing costs	1,419	1,448	1,453
Amortization of original issue discount	724	1,048	1,044
Amortization of other intangible assets	58	0	0
Interest paid on notes	(9,893)
Reserve of note receivable	430	0	0
Deferred income taxes	(12,719)	51	37
Stock option compensation expense	117	143	364
Restricted stock compensation expense	50	0	0
Member unit compensation expense	13	91	221
Changes in operating assets and liabilities:
Accounts receivable	2,072	(1,407)	678
Inventories	(12,513)	2,032	16,005
Other current assets	1,361	49	(379)
Prepaid pension costs	0	0	1,019
Other assets	(100)	(118)	(174)
Accounts payable	3,631	1,784	(10,117)
Accrued pension liabilities	262	163	(3,054)
Accrued postretirement liabilities	(172)	(179)	(99)
Accrued liabilities and other	(327)	39	(16,341)
Net cash provided by operating activities	9,128	24,430	6,025
Cash flows from investing activities:
Capital expenditures	(3,207)	(1,602)	(1,314)
Acquisitions	(23,625)	0	0
Proceeds from sale of property, plant and equipment	0	2	0
Issuance of note receivable	0	(430)	0
Net cash used in investing activities	(26,832)	(2,030)	(1,314)
Cash flows from financing activities:
Proceeds from (payments of) revolving credit facility, net	15,016	(7,335)	7,353
Prepaid equity issuance costs	0	(2,049)	0
Proceeds from term loans	0	0	246,700
Payments for secured promissory note	0	0	(12,500)
Proceeds from PIK Toggle Notes	0	0	45,000
Proceeds from rights offering notes	0	0	11,000
Payment of PIK Toggle Notes	(24,107)
Payment for financing costs	(450)	0	(8,457)
Redemption of Intrepid options	(661)	0	0
Redemption of Intrepid warrants	(5,500)	0	0
Redemption of common stock	0	0	(1,436)
Warrants exercised	4	0	0
Exercise of options	169	1	0
Redemption of options	(85)	0	0
Proceeds from issuance of stock	55,736	0	0
Net cash provided by (used in) financing activities	15,734	(26,032)	(31,623)
Net decrease in cash	(1,970)	(3,632)	(26,912)
Cash, beginning of period	4,835	8,467	35,379
Cash, end of period	2,865	4,835	8,467
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	34,553	23,157	38,147
Cash paid during the period for income taxes, net	623	1,027	332
Supplemental schedule of noncash financing activities:
Issuance of restricted stock	279	0	0
Issuance of warrants for TPB stock	0	0	1,689
Issuance of warrants for Intrepid units	0	0	2,750
Accrued expenses incurred for prepaid equity issuance costs	0	1,129	0
PIK Toggle Notes [Member]
Supplemental schedule of noncash financing activities:
Conversion of Notes to equity	29,014	0	0
7% Senior Notes [Member]
Supplemental schedule of noncash financing activities:
Conversion of Notes to equity	10,074	0	0
PIK Toggle Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Loss on extinguishment of debt	2,800
Interest incurred but not paid on notes	3,422	8,229	6,867
Interest paid on notes	(9,893)	0	0
Cash flows from financing activities:
Payment of PIK Toggle Notes	(24,107)	0	0
Supplemental schedule of noncash financing activities:
Conversion of Notes to equity	0
7% Senior Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Interest incurred but not paid on notes	329	851	721
Supplemental schedule of noncash financing activities:
Conversion of Notes to equity	0
Third Lien Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Interest paid on notes	0	0	(6,528)
First Lien Term Loan [Member]
Cash flows from financing activities:
Payment for lien term loan	(4,388)	(16,649)	(1,650)
Second Lien Term Loan [Member]
Cash flows from financing activities:
Payment for lien term loan	(20,000)	0	0
Second and Third Lien Notes [Member]
Cash flows from financing activities:
Payment for lien term loan	$ 0	$ 0	$ (317,633)

Consolidated Statements of Cas8

Consolidated Statements of Cash Flows (Parenthetical)	Dec. 31, 2016	May 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jan. 31, 2014
7% Senior Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Interest rate	7.00%	7.00%	7.00%	7.00%	7.00%

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]	Total	Common Stock, Voting [Member]	Common Stock, Non-voting [Member]
Beginning balance at Dec. 31, 2013	$ 8,133	$ (1,767)	$ (69,872)	$ (63,434)	$ 72	$ 0
Unrecognized pension and postretirement cost adjustment		(2,321)		(2,321)
Unrealized loss on investments, net of tax of $582				0
Stock compensation expense	364			364
Member unit compensation expense	221			221
Warrants issued for TBP stock	1,689			1,689
Warrants issued for Intrepid stock	2,750			2,750
Redemption of common stock	(764)		(672)	(1,436)
Net income (loss)			(29,405)	(29,405)
Ending balance at Dec. 31, 2014	12,393	(4,088)	(99,949)	(91,572)	72	0
Common stock voting converted to nonvoting				0	(9)	9
Unrecognized pension and postretirement cost adjustment		576		576
Unrealized loss on investments, net of tax of $582				0
Stock compensation expense	143			143
Member unit compensation expense	91			91
Exercise of options	1			1
Net income (loss)			9,149	9,149
Ending balance at Dec. 31, 2015	12,628	(3,512)	(90,800)	(81,612)	63	9
Common stock non-voting converted to voting				0	9	(9)
Unrecognized pension and postretirement cost adjustment		413		413
Unrealized loss on investments, net of tax of $582		(950)		(950)
Stock compensation expense	117			117
Restricted stock compensation expense	50			50
Member unit compensation expense	13			13
Warrants exercised				4	4
Stock issued in IPO	53,573			53,635	62
Stock issued in exchange for debt	41,248			41,293	45
Restricted stock grant, net of forfeitures	259			259
Exercise of options	168			169	1
Redemption of options	(85)			(85)
Redemption of Intrepid options	(326)		(335)	(661)
Redemption of Intrepid warrants	(2,750)		(2,750)	(5,500)
Net income (loss)			26,913	26,913
Ending balance at Dec. 31, 2016	$ 104,895	$ (4,049)	$ (66,972)	$ 34,058	$ 184	$ 0

Consolidated Statements of Ch10

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Consolidated Statements of Changes in Stockholders' Equity (Deficit) [Abstract]
Unrealized loss on investments, tax	$ 582

Organizations and Basis of Pres

Organizations and Basis of Presentation	12 Months Ended
	Dec. 31, 2016
Organizations and Basis of Presentation [Abstract]
Organizations and Basis of Presentation	1. Organizations and Basis of Presentation: Organizations: The Company is the second largest marketer of loose leaf chewing tobacco in the United States, selling its products under the Beech-Nut ® Trophy ® Havana Blossom ® Durango ® Stoker ® Our Pride ® Big Mountain ® Appalachia TM , Springfield Standard ® and Snake River ® Stoker’s ® ZIG-ZAG ® Classic American Blend ZIG-ZAG ® ZIG-ZAG ® Red Cap ZIG-ZAG ® ZIG-ZAG ® ™ Basis of Presentation: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the amounts of assets and liabilities, disclosure of contingent assets and liabilities as of the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The Company’s significant estimates include those affecting the valuation of goodwill and other intangible assets, assumptions used in determining pension and postretirement benefit obligations and deferred income tax valuation allowances. Certain prior years’ amounts have been reclassified to conform to the current year’s presentation. The changes did not have an impact on the Company’s consolidated results of operations or cash flows in any of the periods presented.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies: Revenue Recognition: © Derivative Instruments: Shipping Costs: Research and Development Costs: Cash and Cash Equivalents: Inventories: Property, Plant and Equipment: Long-lived assets are reviewed for impairment when changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Goodwill and Other Intangible Assets: The Company had no such impairment of Goodwill and Other Intangible Assets as of December 31, 2016. Fair Value: The three levels of the fair value hierarchy under GAAP are described below: Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets at the measurement date. Level 2 – Inputs to the valuation methodology include: quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Retirement Plans: Deferred Financing Costs: Other Assets: Income Taxes: Advertising and Promotion: Stock-Based Compensation: Risks and Uncertainties: The tobacco industry has experienced and is experiencing significant product liability litigation. Most tobacco liability lawsuits have been brought against manufacturers and sellers of cigarettes for injuries allegedly caused by smoking or by exposure to smoke. However, several lawsuits have been brought against manufacturers and sellers of smokeless products for injuries to health allegedly caused by use of smokeless products. Typically, such claims assert that use of smokeless products is addictive and causes oral cancer. There can be no assurance that the Company will not sustain losses in connection with such lawsuits and that such losses will not have a material adverse effect on the Company’s financial position, results of operations or cash flows. Forty-six states, certain U.S. territories and the District of Columbia are parties to the Master Settlement Agreement (“MSA”) and the Smokeless Tobacco Master Settlement Agreement (“STMSA”). To the Company’s knowledge, the signatories to the MSA include 49 cigarette manufacturers and/or distributors and the only signatory to the STMSA is US Smokeless Tobacco Company. In the Company’s opinion, the fundamental basis for each agreement is the states’ consents to withdraw all claims for monetary, equitable and injunctive relief against certain tobacco products manufacturers and others and, in return, the signatories have agreed to certain marketing restrictions and regulations as well as certain payment obligations. Pursuant to the MSA and subsequent states’ statutes, a “cigarette manufacturer” (which is defined to also include MYO cigarette tobacco) has the option of either becoming a signatory to the MSA or opening, funding and maintaining an escrow account, with sub-accounts on behalf of each settling state. The STMSA has no similar provisions. The MSA escrow accounts are governed by states’ statutes that expressly give the manufacturers the option of opening, funding and maintaining an escrow account in lieu of becoming a signatory to the MSA. The statutes require companies, who are not signatories to the MSA, to deposit, on an annual basis, into qualified banks escrow funds based on the number of cigarettes or cigarette equivalents, i.e., the pounds of MYO tobacco, sold. The purpose of these statutes is expressly stated to be to eliminate the cost disadvantage the settling manufacturers have as a result of entering into the MSA. Such companies are entitled to direct the investment of the escrowed funds and withdraw any appreciation, but cannot withdraw the principal for twenty-five years from the year of each annual deposit, except to withdraw funds deposited pursuant to an individual state’s escrow statute to pay a final judgment to that state’s plaintiffs in the event of such a final judgment against the company. Either option – becoming a MSA signatory or establishing an escrow account – is permissible. The Company has chosen to open and fund an MSA escrow account as its means of compliance. It is management’s opinion, due to the possibility of future federal or state regulations, though none have to date been enacted, that entering into one or both of the settlement agreements or establishing and maintaining an escrow account would not necessarily prevent future regulations from having a material adverse effect on the results of operations, financial position and cash flows of the Company. Various states have enacted or proposed complementary legislation intended to curb the activity of certain manufacturers and importers of cigarettes that are selling into MSA states without signing the MSA or who have failed to properly establish and fund a qualifying escrow account. To the best of the Company’s knowledge, no such statute has been enacted which could inadvertently and negatively impact the Company, which has been and is currently fully compliant with all applicable laws, regulations and statutes, but there can be no assurance that the enactment of any such complementary legislation in the future will not have a material adverse effect on the results of operations, financial position or cash flows of the Company. Pursuant to the MSA escrow account statutes, in order to be compliant with the MSA escrow requirements, the Company is required to deposit such funds for each calendar year into a qualifying escrow account by April 15 of the following year. At December 31, 2016, the Company had on deposit approximately $31.9 million, the fair value of which was approximately $30.4 million. The Company will be depositing less than $0.1 million into this account by April 15, 2017, relating to 2016 sales. During 2016, less than $0.1 million relating to 2015 sales was deposited into this qualifying escrow account. The investment vehicles available to the Company are specified in the state escrow agreements and are limited to low-risk government securities. Effective April 1, 2009, the federal excise tax on MYO products was increased from $1.0969 per pound to $24.78 per pound of tobacco. With this significant increase in the federal excise tax, the Company discontinued its generic category of MYO but continues to sell the Zig-Zag branded MYO. The Company has chosen to invest a portion of the MSA escrow in U.S. Government securities including TIPS, Treasury Notes and Treasury Bonds. These investments are classified as available-for-sale and carried at fair value. Realized losses are prohibited under the MSA and thus any investment in an unrealized loss position will be held until the value is recovered or until maturity. The following shows the fair value of the MSA escrow account as of December 31, 2016: Amortized Costs Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Cash and cash equivalents $ 2,786 $ — $ — $ 2,786 U.S. Governmental agency obligations 29,156 19 (1,551 ) 27,624 $ 31,942 $ 19 $ (1,551 ) $ 30,410 As of December 31, 2015, the MSA escrow was entirely invested in cash and cash equivalents. Fair value for the U.S. Governmental agency obligations are Level 2. All investments have been in an unrealized loss position for less than 12 months. The following shows the maturities of the U.S. Governmental agency obligations: Less than five years $ 9,113 Six to ten years 16,141 Greater than ten years 3,902 Total U.S. Governmental agency obligations $ 29,156 The following shows the amount of deposits by sales year for the MSA escrow account: Deposits Sales Year December 31, 2016 December 31, 2015 1999 $ 211 $ 211 2000 1,017 1,017 2001 1,673 1,673 2002 2,271 2,271 2003 4,249 4,249 2004 3,715 3,715 2005 4,552 4,552 2006 3,847 3,847 2007 4,167 4,167 2008 3,364 3,364 2009 1,626 1,626 2010 406 406 2011 193 193 2012 199 198 2013 173 173 2014 142 142 2015 100 38 2016 37 — Total $ 31,942 $ 31,842 Tobacco products, cigarette papers and cigarette tubes are subject to federal excise taxes. The following table outlines the federal excise tax rate by product category effective as of April 1, 2009: Product Category Cigarette and Tobacco Rates effective April 1, 2009 Cigarettes $1.0066 per pack Large Cigars 52.75% of manufacturer's price; cap of $0.4026 per cigar Little Cigars $1.0066 per pack Pipe Tobacco (including Shisha) $2.8311 per pound Chewing Tobacco $0.5033 per pound Snuff $1.51 per pound RYO/MYO and Cigar Wrappers $24.78 per pound Cigarette Papers $0.0315 per 50 papers Cigarette Tubes $0.063 per 50 tubes Any future enactment of increases in federal excise taxes on the Company’s products could have a material adverse effect on the results of operations or financial condition of the Company. The Company is unable to predict the likelihood of passage of future increases in federal excise taxes. As of December 31, 2016, federal excise taxes are not assessed on e-cigarettes and related products. As of December 31, 2016, Louisiana, Minnesota, North Carolina, Pennsylvania, West Virginia and the District of Columbia have an excise tax on electronic cigarettes. In addition, there are several taxing jurisdictions with an excise tax on electronic cigarettes. Several states have also implemented additional measures on electronic cigarettes, such as licensing and age restrictions. Food and Drug Administration (“FDA”): The FDA assesses tobacco product user fees on six classes of regulated tobacco products and computes user fees using a methodology similar to the methodology used by the U.S. Department of Agriculture to compute the Tobacco Transition Payment Program (“TTPP”), also known as the “Tobacco Buyout”) assessment. First, the total annual congressionally established user fee assessment is allocated among the six classes of tobacco products using the federal excise tax weighted market share of tobacco products subject to regulation. Then, the assessment for each class of tobacco products is divided among individual manufacturers and importers. Prior to October 1, 2016, these FDA user fees applied only to those products then regulated by the FDA. Cigars and pipe tobacco are now included and represent two of the six classes. While five of the six classes calculate market share percentage based upon the prior quarter, the calculation for cigars is based upon market share percentage based upon the prior fiscal year. Products that do not contain tobacco, but are intended for use with tobacco or tobacco derived nicotine, are not currently subject to user fees, but they may be subject to such fees in the future. We cannot accurately predict the magnitude of user fees in the future, which could become significant. Consumer Product Safety Commission (“CPSC”): Concentration of Credit Risk: The Company sells its products to distributors and retail establishments throughout the United States and also has limited sales of ZIG-ZAG ® Accounts Receivable: 2016 2015 Balance at beginning of period $ 137 $ 137 Increase from acquisition 15 — Deductions of allowance account (117 ) — Balance at end of period $ 35 $ 137 Recent Accounting Pronouncements Adopted: The Company adopted Accounting Standards Update (“ASU”) 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost . The Company adopted ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes The Company adopted ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting Recent Accounting Pronouncements: In May 2014, the FASB issued ASU, ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers (Topic 606) In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), Leases In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash Subsequent Events:

Initial Public Offering

Initial Public Offering	12 Months Ended
	Dec. 31, 2016
Initial Public Offering [Abstract]
Initial Public Offering	Note 3. Initial Public Offering (“IPO”): In April of 2016, the Company increased the total authorized shares of preferred and voting and non-voting common stock and effected a 10.43174381 for 1 stock split of the voting and non-voting common stock. As a result of the stock split, all previously reported share amounts (including options and warrants) in the accompanying financial statements and related notes have been retrospectively restated to reflect the stock split. In May of 2016, the Company sold 6,210,000 shares of voting common stock in the Company’s IPO (including shares sold pursuant to the underwriters’ option to purchase 810,000 shares to cover over-allotments) at a price of $10.00 per share. The gross proceeds totaled $62.1 million. The IPO proceeds were used as follows: 1) $3.9 million for the payment of expenses in connection with the IPO; 2) $3.3 million to purchase and retire Intrepid Warrants (See Note 17, for definition and information); 3) $34.0 million to redeem and retire PIK Toggle Notes (See Note 12, for definition and information); 4) $20.2 million to redeem and retire $20.0 million in principal amount of Second Lien Term Notes and pay $0.2 million as a 1% prepayment penalty (See Note 12, for definition and information); 5) $0.7 million to purchase and retire all outstanding options to buy Intrepid Common Units which include $22 of payroll taxes (See Note 17, for definition and information); and 6) increased cash of $83. In addition, in connection with the IPO the Company also: 1) issued 1,289,819 shares of voting common stock in exchange for all of the outstanding 7% Senior Notes (See Note 12); 2) issued 3,168,438 shares of voting common stock in exchange for all of the remaining outstanding PIK Toggle Notes not repurchased for cash as described above (See Note 12); and 3) paid $2.3 million to retire all the remaining Intrepid Warrants (for a total expenditure of $5.5 million to retire all the Intrepid Warrants). As a result of the transactions summarized above, the Company has fully repurchased and retired the PIK Toggle Notes and 7% Senior Notes (See Note 12) and fully repurchased and retired all outstanding Intrepid Warrants and options to buy Intrepid Common Units. The Company had the following voting and non-voting shares of common stock outstanding after the transactions summarized above: Voting shares outstanding before transactions 6,259,480 Shares issued in the Initial Public Offering 6,210,000 Shares issued for 7% Senior Notes 1,289,819 Shares issued for PIK Toggle Notes 3,168,438 Voting shares outstanding after transactions 16,927,737 Non-Voting shares outstanding before and after transactions 938,857 In June 2016, the Board of Directors of the Company approved the conversion of 938,857 shares of non-voting common stock to shares of voting common stock. In August 2016, Standard General exercised their warrants for shares of the Company’s common stock. The Company had the following voting shares of common stock outstanding at December 31, 2016: Voting shares outstanding after transactions above 16,927,737 Non-voting shares converted to voting shares 938,857 Voting shares issued as restricted stock, net of forfeitures 25,944 Voting shares issued from exercise of stock options 66,926 Voting shares issued from exercise of warrants 442,558 Voting shares outstanding at December 31, 2016 18,402,022

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2016
Acquisitions [Abstract]
Acquisitions	4. Acquisitions: On November 18, 2016, the Company purchased five chewing tobacco brands from Wind River Tobacco Company (“Wind River”) for $2.5 million. The Company paid $0.6 million at closing with the remaining $1.9 million payable quarterly over the next three years. The transaction was accounted for as an asset purchase with the fair value of the purchase price of $2.4 million assigned to trade names which have an indefinite life. On November 30, 2016 the Company acquired the outstanding stock of VaporBeast for total consideration of $27.0 million subject to a working capital adjustment estimated to be $0.3 million, due from the sellers. The purchase price was satisfied through $4.0 million in cash at closing, $19.0 million in short-term notes paid in December 2016, plus $4.0 million in payments deferred for eighteen months. The Company has not completed the accounting for the acquisition of VaporBeast. The purchase price and the excess of the acquisition price over the estimated fair value of net assets acquired reflected below are based upon management’s preliminary estimates of the fair value of the tangible and intangible assets acquired. The following represents the preliminary purchase price and the preliminary goodwill based on the excess of the acquisition price over the estimated fair value of the tangible and intangible assets acquired. Purchase price: Total purchase price $ 27,000 Adjustments to purchase price: Estimated working capital (313 ) Fair value of holdback (128 ) Adjusted purchase price $ 26,559 Assets acquired: Working capital $ 4,587 Property and equipment 7 Other intangible assets 16,272 Net assets acquired $ 20,866 Goodwill $ 5,693 The goodwill of $5.7 million consists of the synergies and scale expected from combining the operations. The goodwill is currently deductible for tax purposes. The following table presents financial information regarding VaporBeast operations included in our Consolidated Statement of Operations from the date of acquisition through December 31, 2016 under the column "Actual from Acquisition Date through December 31, 2016". In addition, the following table presents unaudited pro forma information as if the acquisition of VaporBeast had occurred on January 1, 2015 under the "Pro Forma" columns. The table below has been prepared for comparative purposes only and is not necessarily indicative of the actual results that would have been attained had the acquisition occurred as of the beginning of the periods presented, nor is it indicative of future results. Furthermore, the unaudited proforma information does not reflect management's estimate of any revenue-enhancing opportunities nor anticipated cost savings as a result of the integration and consolidation of the acquisition. Amortization of fair value, interest on debt and income tax adjustments are included in the numbers below. Actual from Acquisition Date Through December 31, 2016 Pro Forma December 31, 2016 2015 Net sales $ 4,301 $ 256,032 $ 236,216 Income before income taxes $ 421 $ 18,831 $ 14,285 Net income $ 397 $ 26,559 $ 12,904 Basic earnings per common share: Net income $ 1.61 $ 1.79 Diluted earnings per common share: Net income $ 1.47 $ 1.54 Weighted average common shares outstanding: Basic - inclusive of voting and non-voting shares 16,470,352 7,198,081 Diluted - inclusive of voting and non-voting shares 18,015,545 8,354,387

Foreign Exchange Contracts

Foreign Exchange Contracts	12 Months Ended
	Dec. 31, 2016
Foreign Exchange Contracts [Abstract]
Foreign Exchange Contracts	5. Foreign Exchange Contracts: The Company’s policy is to manage the risks associated with foreign exchange rate movements. The policy allows hedging up to 100% of its anticipated purchases of inventory over a forward period that will not exceed 12 rolling and consecutive months. The Company may, from time to time, hedge currency for non-inventory purchases, e.g., production equipment, not to exceed 90% of the purchase price. During 2016, the Company entered into various forward contracts, none of which met hedge accounting, for the purchase of €5.6 million with maturity dates from January 26, 2017 to July 17, 2017. During 2015, the Company entered into various forward contracts, none of which met hedge accounting, for the purchase of €11.5 million with maturity dates from May 13, 2015 to July 11, 2016. As of December 31, 2016, the Company had contracts for the purchase of €4.9 million (see Note 6).

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2016
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	6. Fair Value of Financial Instruments: The estimated fair value amounts have been determined by the Company using the methods and assumptions described below. However, considerable judgment is required to interpret market data to develop estimates of fair value. Accordingly, the estimates presented herein are not necessarily indicative of the amounts the Company could realize in a current market exchange. The use of different market assumptions and/or estimation methodologies may have a material effect on the estimated fair value amounts. Cash and Cash Equivalents: Accounts Receivable: Revolving Credit Facility: Long-Term Debt: As of December 31, 2016, there were no outstanding balances on the PIK Toggle Notes or the 7% Senior Notes. As of December 31, 2015, the fair value of the PIK Toggle Notes approximates its face amount of $60.1 million. As of December 31, 2015, the fair value of the 7% Senior Notes approximates their face amounts of $12.6 million. As of December 31, 2016, the fair values of the First Lien Term Loan and the Second Lien Term Loan approximate their face amounts of $146.5 million and $60.0 million, respectively as they were paid off in February 2017 at face amounts. As of December 31, 2015, the fair values of the First Lien Term Loan and the Second Lien Term Loan approximate their face amounts of $151.7 million and $80.0 million, respectively. Foreign Exchange:

Inventories

Inventories	12 Months Ended
	Dec. 31, 2016
Inventories [Abstract]
Inventories	7. Inventories: The components of inventories at December 31 are as follows: 2016 2015 Raw materials and work in process $ 2,596 $ 1,940 Leaf tobacco 27,391 20,839 Finished goods - smokeless products 4,789 3,615 Finished goods - smoking products 18,384 14,077 Finished goods - electronic / vaporizer products 11,993 5,939 Other 1,232 1,237 66,385 47,647 LIFO reserve (4,200 ) (3,308 ) $ 62,185 $ 44,339 During 2014, certain inventory quantities were reduced. This reduction resulted in a liquidation of LIFO inventory quantities carried at lower costs prevailing in prior years as compared with the cost of 2014 purchases, the effect of which decreased cost of goods sold and decreased net loss by approximately $0.9 million. The following represents the inventory valuation allowance roll-forward, for the years ended December 31: 2016 2015 Balance at beginning of period $ (305 ) $ (1,560 ) Increase due to acquisition (256 ) — Charged to cost and expense (566 ) (156 ) Deductions for inventory disposed 527 1,411 Balance at end of period $ (600 ) $ (305 )

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	8. Property, Plant and Equipment: Property, plant and equipment at December 31 consists of: 2016 2015 Land $ 22 $ — Building and improvements 1,899 — Leasehold improvements 1,666 2,196 Machinery and equipment 10,532 8,997 Furniture and fixtures 3,409 3,121 17,528 14,314 Accumulated depreciation (9,938 ) (8,711 ) $ 7,590 $ 5,603

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2016
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	9. Goodwill and Other Intangible Assets: The following table summarizes goodwill by segment: Smokeless Smoking New Gen Total Balance as of January 1, 2015 $ 32,590 $ 96,107 $ — $ 128,697 Acquisitions — — — — Balance as of December 31, 2015 $ 32,590 $ 96,107 $ — $ 128,697 Acquisitions — — 5,693 5,693 Balance as of December 31, 2016 $ 32,590 $ 96,107 $ 5,693 $ 134,390 The following table summarizes information about the Company’s allocation of other intangible assets. Other intangibles, of which the indefinite life intangible assets relate to the purchase of Stoker, Wind River and VaporBeast and the amortizing intangible assets relate to the purchase of VaporBeast, consist of: As of December 31, 2016 2015 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Unamortized indefinite life intangible assets: Trade names $ 21,657 $ 8,500 Formulas 53 53 Total $ 21,710 $ 8,553 Amortized intangible assets: Customer relationships (useful life of 8 years) $ 5,386 $ 55 $ — $ — Non-compete agreements (useful life of 3.5 years) 100 3 — — Total $ 5,486 $ 58 $ — $ —

Deferred Financing Costs

Deferred Financing Costs	12 Months Ended
	Dec. 31, 2016
Deferred Financing Costs [Abstract]
Deferred Financing Costs	10. Deferred Financing Costs: Deferred financing costs relating to the revolving credit facility at December 31 consist of: 2016 2015 Deferred financing costs, net of accumulated amortization of $202 and $134, respectively $ 139 $ 208

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2016
Accrued Liabilities [Abstract]
Accrued Liabilities	11. Accrued Liabilities: Accrued liabilities at December 31 consist of: 2016 2015 Accrued payroll and related items $ 5,331 $ 3,659 Customer returns and allowances 2,818 2,015 Other 7,187 5,379 $ 15,336 $ 11,053

Notes Payable and Long-Term Deb

Notes Payable and Long-Term Debt	12 Months Ended
	Dec. 31, 2016
Notes Payable and Long-Term Debt [Abstract]
Notes Payable and Long-Term Debt	12. Notes Payable and Long-Term Debt: Notes payable and long-term debt at December 31 consists of the following in order of preference: 2016 2015 First Lien Term Loan $ 146,451 $ 150,555 Second Lien Term Loan 59,128 78,882 Note payable - VaporBeast 2,000 — PIK Toggle Note — 58,882 7% Senior Notes — 10,360 Total Notes Payable and Long-Term Debt 207,579 298,679 Less deferred finance charges (4,388 ) (6,257 ) Less current maturities (1,650 ) (1,650 ) $ 201,541 $ 290,772 Long-term Debt On January 13, 2014, NATC entered into (i) a $170 million First Lien Term Loan Credit Agreement among NATC, the Company, NATC Holding and Wells Fargo Bank, National Association, as administrative agent (the “First Lien Credit Agreement”), (ii) a $80 million Second Lien Term Loan Credit Agreement among NATC, the Company, NATC Holding and Wells Fargo Bank, National Association, as administrative agent (the “Second Lien Credit Agreement”), and (iii) a $40 million ABL Credit Agreement among NATC, NATC Holding and Wells Fargo Bank, National Association, as ABL Agent (the “Revolving Credit Facility”). As a result of this refinancing NATC recorded $42.8 million as a loss on extinguishment of debt on its consolidated statement of operations for 2014. In February 2017 we refinanced our Credit Facility (see note 23). First Lien Credit Agreement All of NATC’s subsidiaries, as well as the Company and NATC Holding, are guarantors under the First Lien Credit Agreement. Turning Point and its subsidiary are not guarantors of the First Lien Credit Agreement. The First Lien Credit Agreement is secured by a first priority lien on substantially all of the assets of the borrowers and the guarantors thereunder, including a pledge of the capital stock of NATC and its subsidiaries held by NATC Holding, NATC or any guarantor, other than certain excluded assets (the “Collateral”). The loans designated as London Interbank Offered Rate (“LIBOR”) loans bear interest at LIBOR then in effect (but not less than 1.25%) plus 6.50% and the loans designated as base rate loans bear interest at the (i) highest of (A) the Prime Rate, (B) the Federal Funds Rate plus 0.50%, (C) LIBOR for an interest period of one month plus 1.00% and (D) 2.25% per year plus (ii) 5.50%. The weighted average interest rate at December 31, 2016 was 9.25%. The First Lien Credit Agreement matures in January 2020. The First Lien Credit Agreement contains customary representations and warranties, events of default, affirmative covenants and negative covenants, which impose restrictions on, among other things, the ability of NATC and its subsidiaries to make investments, pay dividends, sell assets, and incur debt and additional liens. In addition, the First Lien Credit Agreement requires NATC to maintain a total leverage ratio as follows: Period Maximum Ratio Closing Date through March 31, 2015 6.50 to 1.00 April 1, 2015 through September 30, 2016 6.25 to 1.00 October 1, 2016 through September 30, 2017 6.00 to 1.00 October 1, 2017 through September 30, 2018 5.75 to 1.00 October 1, 2018 and thereafter 5.50 to 1.00 NATC is required to make prepayments under the First Lien Credit Agreement upon the occurrence of certain events, including sales of certain assets, casualty events and the incurrence of additional indebtedness, subject to certain exceptions and reinvestment rights. NATC made voluntary prepayments of $15 million during 2015. Second Lien Credit Agreement The Second Lien Credit Agreement has the benefit of a second priority security interest in the Collateral and is guaranteed by the same entities as the First Lien Credit Agreement. The Second Lien Credit Agreement contains substantially similar representations and warranties, events of default and covenants as the First Lien Credit Agreement; provided, however, that the total leverage ratio required to be maintained by NATC under the Second Lien Credit Agreement is as follows: Period Maximum Ratio Closing Date through March 31, 2015 6.75 to 1.00 April 1, 2015 through September 30, 2016 6.50 to 1.00 October 1, 2016 through September 30, 2017 6.25 to 1.00 October 1, 2017 through September 30, 2018 6.00 to 1.00 October 1, 2018 and thereafter 5.75 to 1.00 Under the Second Lien Credit Agreement the loans designated as LIBOR loans bear interest at LIBOR then in effect (but not less than 1.25%) plus 10.25% and the loans designated as base rate loans bear interest at (i) the highest of (A) the Prime Rate, (B) the Federal Funds Rate plus 0.50%, (C) LIBOR for an interest period of one month plus 1.00% and (D) 2.25% per year plus (ii) 9.25%. The weighted average interest rate at December 31, 2016 was 11.5%. The Second Lien Credit Agreement matures in July 2020. In connection with the Company’s IPO in May of 2016, the Company prepaid $20 million of the borrowings under the Second Lien Credit Agreement (see Note 3). Revolving Credit Facility The Revolving Credit Facility provides for aggregate commitments of up to $40 million, subject to a borrowing base, which is calculated as the sum of (i) 85% of eligible accounts receivable, plus (ii) the lesser of (A) the product of 70% multiplied by the value of eligible inventory and (B) the product of 85% multiplied by the net recovery percentage identified in the most recent inventory appraisal multiplied by the value of eligible inventory, plus (iii) the lesser of (A) the product of 75% multiplied by the value of eligible inventory and (B) the product of 85% multiplied by the net recovery percentage identified in the most recent inventory appraisal multiplied by the value of the eligible finished goods inventory, minus (iv) the aggregate amount of reserves established by the administrative agent. The interest rates per annum applicable to loans under the Revolving Credit Facility are, at the option of NATC, equal to the applicable Base Rate or LIBOR plus the applicable Interest Margin, as defined below: Pricing Level Average Excess Availability Applicable Margin for Base Rate Loans (the “Base Rate Margin”) Applicable Margin for LIBOR Rate Loans (the “LIBOR Rate Margin”) I > $30,000,000 1.25% 2.25% II < $30,000,000 but > 1.50% 2.50% III < $15,000,000 1.75% 2.75% The Revolving Credit Facility matures in January 2019 and the outstanding balance at December 31, 2016 was $15.0 million and we have the ability to borrow an additional $17.4 million. The weighted average interest rate on December 31, 2016 was 5.25%. Note Payable – VaporBeast On November 30, 2016, the Company issued a note payable to VaporBeast’s shareholders (“VaporBeast Note.”) The VaporBeast Note is $2.0 million principal with 6% interest compounded monthly and matures on May 30, 2018. The VaporBeast Note may be prepaid at any time without penalty and is subject to a late payment penalty of 5% and a default rate of 13% per annum. The VaporBeast Note is subject to customary defaults, including defaults for nonpayment, nonperformance, any material breach under the purchase agreement and bankruptcy or insolvency. Credit Line with Standard General On December 8, 2015, we entered into an agreement with Standard General for a $50.0 million line of credit for the financing of acquisitions that are approved by Standard General L.P. in its sole discretion. Borrowings under the line of credit were at a floating rate equal to LIBOR plus a margin of 6.5% with a LIBOR floor of 1.0%. Turning Point Brands, Inc. is the borrower under the facility and none of TPB’s subsidiaries guarantee the facility. There were no borrowings under the line of credit and the line of credit expired on December 8, 2016. PIK Toggle Notes On January 13, 2014, the Company issued PIK Toggle Notes (“PIK Toggle Notes”) to Standard General Master Fund, L.P. (“Standard General”) with a principal amount of $45 million and warrants to purchase 42,424 of the Company’s common stock at $.01 per share, as adjusted for stock splits and other events specified in the agreement. After adjustment for the stock split effected in connection with the IPO of 10.43174381 to 1, the warrants were adjusted to provide for the purchase of 442,558 of the Company’s common stock. Due to the issuance of the warrants, the PIK Toggle Notes had an original issue discount of $1.7 million and were initially valued at $43.3 million. The PIK Toggle Notes were scheduled to mature and the warrants to expire on January 13, 2021. The PIK Toggle Notes accrued interest based on the LIBOR Rate then in effect (but not less than 1.25%) plus 13.75%. Interest was payable on the last day of each quarter and upon maturity. The Company had the flexibility to pay interest in kind through an increase in the principal amount at the same interest rate as the PIK Toggle Notes. The Company chose to increase the PIK Toggle Notes for all interest for the first three months of 2016. The PIK Toggle Notes contained covenants which limited the ability of the Company to enter into transactions with affiliates and make dividends or other distributions or repurchase capital stock. The PIK Toggle Notes were unsecured and did not limit the Company’s ability to incur additional debt or liens. In connection with the IPO, in May of 2016, the Company redeemed and retired all of the outstanding PIK Toggle Notes in exchange for a combination of cash and shares of the Company’s voting common stock (see Note 3). As a result of this transaction the Company incurred a loss on extinguishment of debt of $2.8 million. 7% Senior Notes In January of 2014, the Company issued 7% Senior Notes to various stockholders with a principal amount of $11 million and warrants to purchase 11,000,000 units of membership interests in Intrepid, which represented 40% of the Intrepid Common Units outstanding on a fully diluted basis, at a purchase price of $1.00 per unit. Due to the issuance of the Intrepid warrants, the 7% Senior Notes had an original issue discount of $2.8 million and were initially valued at $8.2 million. The 7% Senior Notes were scheduled to mature and the warrants to expire on December 31, 2023. The 7% Senior Notes accrued interest at a fixed rate of 7% per annum. Interest was payable on the last business day of June and December in each year and provided that the Company was permitted to elect to pay all or a portion of the interest in kind. The Company made such election for all of 2015 and 2014. The 7% Senior Notes were general unsecured obligations of the Company and ranked equally with the Company’s other unsecured and unsubordinated debt from time to time outstanding. Redemptions of the 7% Senior Notes could be made by the Company at any time without penalty or premium. In connection with the IPO, in May of 2016, the Company redeemed and retired all of the outstanding 7% Senior Notes in exchange for shares of the Company’s voting common stock (see Note 3). Restricted / Non-Restricted Condensed Consolidating Financial Statements The payment of principal and interest on the First Lien Term Loan, Second Lien Term Loan and Revolving Credit Facility are guaranteed by or obligations of NATC and its subsidiaries (“Issuer/Restricted”). Turning Point and its subsidiary (“Non-Restricted”) are not guarantors of the First Lien Term Loan, Second Lien Term Loan and Revolving Credit Facility. The separate financial statements of the Issuer/Restricted are not included herein because the Issuer/Restricted are the Company’s wholly-owned consolidated subsidiaries and are jointly, severally, fully and unconditionally liable for the obligations represented by the First Lien Term Loan, Second Lien Term Loan and Revolving Credit Facility. The Company believes that the consolidating financial information for the Issuer/Restricted and the Non-Restricted provide information that is more meaningful in understanding the financial position of the Issuer/Restricted than separate financial statements of the Issuer/Restricted. The following consolidating financial information presents consolidating financial data for the Issuer/Restricted, Non-Restricted and an elimination column for adjustments to arrive at the information for the Company on a consolidated basis as of December 31, 2016 and 2015. The principal elimination entries set forth below eliminate investments in subsidiaries and intercompany balances and transactions. Turning Point Brands, Inc. and Subsidiaries Consolidating Balance Sheet Issuer/ Restricted Non-Restricted Eliminations Consolidated ASSETS Current assets: Cash $ 2,710 $ 155 $ — $ 2,865 Accounts receivable 2,091 90 — 2,181 Inventories 54,830 7,355 — 62,185 Other current assets 8,874 2,751 — 11,625 Total current assets 68,505 10,351 — 78,856 Property, plant and equipment, net 7,365 225 — 7,590 Deferred income taxes 6,288 — — 6,288 Deferred financing costs, net 139 — — 139 Goodwill 134,390 — — 134,390 Investment in subsidiaries 50,537 — (50,537 ) — Other intangible assets, net 27,138 — — 27,138 Master Settlement Agreement - escrow deposits 30,410 — — 30,410 Other assets 209 — — 209 Total assets $ 324,981 $ 10,576 $ (50,537 ) $ 285,020 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current liabilities: Accounts payable $ 8,961 $ 192 $ — $ 9,153 Accrued liabilities 14,336 1,000 — 15,336 Accrued interest expense 394 — — 394 First lien term loan 1,650 — — 1,650 Revolving credit facility 15,034 — — 15,034 Total current liabilities 40,375 1,192 — 41,567 Notes payable and long-term debt 201,541 — — 201,541 Postretirement benefits 4,407 — — 4,407 Pension benefits 423 — — 423 Other long-term liabilities 3,024 — — 3,024 Total Liabilities 249,770 1,192 — 250,962 Stockholders' equity (deficit): Common stock, voting 184 — — 184 Additional paid-in capital 168,990 10,900 (74,995 ) 104,895 Advance to TPB 2,224 (2,224 ) — — Accumulated other comprehensive loss (4,049 ) — — (4,049 ) Retained earnings (accumulated deficit) (92,138 ) 708 24,458 (66,972 ) Total stockholders' equity (deficit) 75,211 9,384 (50,537 ) 34,058 Total liabilities and stockholders' equity (deficit) $ 324,981 $ 10,576 $ (50,537 ) $ 285,020 Turning Point Brands, Inc. and Subsidiaries Consolidating Statement of Operations Issuer/ Restricted Non-Restricted Consolidated Net sales $ 193,219 $ 13,009 $ 206,228 Cost of sales 95,885 9,987 105,872 Gross profit 97,334 3,022 100,356 Selling, general and administrative expenses 52,818 3,953 56,771 Operating income (loss) 44,516 (931 ) 43,585 Interest expense and financing costs 26,564 57 26,621 Investment income (768 ) — (768 ) Loss on extinguishment of debt 2,824 — 2,824 Income (loss) before income taxes 15,896 (988 ) 14,908 Income tax benefit (12,005 ) — (12,005 ) Net income (loss) $ 27,901 $ (988 ) $ 26,913 Turning Point Brands, Inc. and Subsidiaries Consolidating Statement of Cash Flows Issuer/ Restricted Non-Restricted Consolidated Cash flows from operating activities: Net income (loss) $ 27,901 $ (988 ) $ 26,913 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Loss on extinguishment of debt 2,824 — 2,824 Depreciation expense 1,227 — 1,227 Amortization of deferred financing costs 1,419 — 1,419 Amortization of original issue discount 724 — 724 Amortization of other intangible assets 58 — 58 Interest incurred but not paid on PIK Toggle Notes 3,422 — 3,422 Interest incurred but not paid on 7% Senior Notes 329 — 329 Interest paid on PIK Toggle Notes (9,893 ) — (9,893 ) Reserve of note receivable — 430 430 Deferred income taxes (12,719 ) — (12,719 ) Stock option compensation expense 117 — 117 Restricted stock compensation expense 50 — 50 Member unit compensation expense — 13 13 Changes in operating assets and liabilities: Accounts receivable 2,050 22 2,072 Inventories (11,432 ) (1,081 ) (12,513 ) Other current assets (1,136 ) 2,497 1,361 Other assets (100 ) — (100 ) Accounts payable 3,488 143 3,631 Accrued pension liabilities 262 — 262 Accrued postretirement liabilities (172 ) — (172 ) Accrued expenses and other (230 ) (97 ) (327 ) Net cash provided by operating activities 8,189 939 9,128 Cash flows from investing activities: Capital expenditures (2,982 ) (225 ) (3,207 ) Acquisitions (23,625 ) — (23,625 ) Net cash used in investing activities (26,607 ) (225 ) (26,832 ) Cash flows from financing activities: Proceeds from revolving credit facility, net 15,016 — 15,016 Payments for first lien term loan (4,388 ) — (4,388 ) Payment of second lien term loan (20,000 ) — (20,000 ) Payment of PIK Toggle Notes (24,107 ) — (24,107 ) Receivable from TPBI 1,466 (1,466 ) — Payment for financing costs (450 ) — (450 ) Redemption of Intrepid options — (661 ) (661 ) Redemption of Intrepid warrants (5,500 ) — (5,500 ) Warrants exercised 4 — 4 Exercise of options 169 — 169 Redemption of options (85 ) — (85 ) Proceeds from issuance of stock 55,736 — 55,736 Net cash provided by (used in) financing activities 17,861 (2,127 ) 15,734 Net decrease in cash (557 ) (1,413 ) (1,970 ) Cash, beginning of period 3,267 1,568 4,835 Cash, end of period $ 2,710 $ 155 $ 2,865 Supplemental disclosures of cash flow information: Cash paid during the period for interest $ 34,553 $ — $ 34,553 Cash paid during the period for income taxes, net $ 623 $ — $ 623 Supplemental schedule of noncash financing activities: Issuance of restricted stock $ 279 $ — $ 279 Conversion of PIK Toggle Notes to equity $ 29,014 $ — $ — Conversion of 7% Senior Notes to equity $ 10,074 $ — $ — Turning Point Brands, Inc. and Subsidiaries Consolidating Balance Sheet Issuer/ Restricted Non-Restricted Eliminations Consolidated ASSETS Current assets: Cash $ 3,267 $ 1,568 $ — $ 4,835 Accounts receivable 3,828 112 — 3,940 Inventories 38,065 6,274 — 44,339 Other current assets 5,590 5,248 — 10,838 Total current assets 50,750 13,202 — 63,952 Property, plant and equipment, net 5,603 — — 5,603 Deferred financing costs, net 208 — — 208 Goodwill 128,697 — — 128,697 Investment in subsidiaries 31,489 — (31,489 ) — Other intangible assets, net 8,553 — — 8,553 Master Settlement Agreement - escrow deposits 31,842 — — 31,842 Other assets 3,178 430 — 3,608 Total assets $ 260,320 $ 13,632 $ (31,489 ) $ 242,463 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current liabilities: Accounts payable $ 4,038 $ 49 $ — $ 4,087 Accrued expenses 9,956 1,097 — 11,053 Accrued interest expense 4,329 — — 4,329 First lien term loan 1,650 — — 1,650 Revolving credit facility 18 — — 18 Total current liabilities 19,991 1,146 — 21,137 Notes payable and long-term debt 290,772 — — 290,772 Deferred Income Taxes 7,013 — — 7,013 Postretirement benefits 4,666 — — 4,666 Pension benefits 487 — — 487 Total Liabilities 322,929 1,146 — 324,075 Stockholders' equity (deficit): Common stock, voting 63 — — 63 Common stock, non-voting 9 — — 9 Additional paid-in capital 76,410 11,213 (74,995 ) 12,628 Advance to TPB 793 (793 ) — — Accumulated other comprehensive loss (3,512 ) — — (3,512 ) Retained earnings (accumulated deficit) (136,372 ) 2,066 43,506 (90,800 ) Total stockholders' equity (deficit) (62,609 ) 12,486 (31,489 ) (81,612 ) Total liabilities and stockholders' equity (deficit) $ 260,320 $ 13,632 $ (31,489 ) $ 242,463 Turning Point Brands, Inc. and Subsidiaries Consolidating Statement of Operations Issuer/ Restricted Non-Restricted Consolidated Net sales $ 180,191 $ 17,065 $ 197,256 Cost of sales 88,828 12,132 100,960 Gross profit 91,363 4,933 96,296 Selling, general and administrative expenses 46,231 5,554 51,785 Operating income (loss) 45,132 (621 ) 44,511 Interest expense and financing costs 34,179 105 34,284 Income (loss) before income taxes 10,953 (726 ) 10,227 Income tax expense 1,078 — 1,078 Net income (loss) $ 9,875 $ (726 ) $ 9,149 Turning Point Brands, Inc. and Subsidiaries Consolidating Statement of Cash Flows Issuer/ Restricted Non-Restricted Consolidated Cash flows from operating activities: Net income (loss) $ 9,875 $ (726 ) $ 9,149 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Gain on sale of property, plant and equipment (2 ) — (2 ) Depreciation expense 1,059 — 1,059 Amortization of deferred financing costs 1,448 — 1,448 Amortization of original issue discount 1,048 — 1,048 Interest incurred but not paid on PIK toggle notes 8,229 — 8,229 Interest incurred but not paid on 7% senior notes 851 — 851 Deferred income taxes 51 — 51 Stock compensation expense 143 — 143 Member unit compensation expense — 91 91 Changes in operating assets and liabilities: Accounts receivable (1,295 ) (112 ) (1,407 ) Inventories (1,450 ) 3,482 2,032 Other current assets (328 ) 377 49 Other assets (118 ) — (118 ) Accounts payable 2,778 (994 ) 1,784 Accrued pension liabilities 163 — 163 Accrued postretirement liabilities (179 ) — (179 ) Accrued expenses and other 596 (557 ) 39 Net cash provided by operating activities 22,869 1,561 24,430 Cash flows from investing activities: Capital expenditures (1,602 ) — (1,602 ) Proceeds from sale of property, plant and equipment 2 — 2 Issuance of note receivable — (430 ) (430 ) Net cash used in investing activities (1,600 ) (430 ) (2,030 ) Cash flows from financing activities: Proceeds from (payments of) revolving credit facility, net (7,335 ) — (7,335 ) Prepaid equity issuance costs (2,049 ) — (2,049 ) Payments for first lien term loan (16,649 ) — (16,649 ) Exercise of options 16 (15 ) 1 Net cash used in financing activities (26,017 ) (15 ) (26,032 ) Net increase (decrease) in cash (4,748 ) 1,116 (3,632 ) Cash, beginning of period 8,015 452 8,467 Cash, end of period $ 3,267 $ 1,568 $ 4,835 Supplemental disclosures of cash flow information: Cash paid during the period for interest $ 23,030 $ 127 $ 23,157 Cash paid during the period for income taxes, net $ 1,027 $ — $ 1,027 Supplemental schedule of noncash financing activities: Accrued expenses incurred for prepaid equity issuance costs $ 1,129 $ — $ 1,129

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Taxes [Abstract]
Income Taxes	13. Income Taxes: The income tax expense (benefit) for the years ended December 31 consists of the following components: 2016 2015 2014 Current Deferred Total Current Deferred Total Current Deferred Total Federal $ (46 ) $ (12,655 ) $ (12,701 ) $ 321 $ 43 $ 364 $ — $ 31 $ 31 State and Local 760 (64 ) 696 706 8 714 333 6 339 $ 714 $ (12,719 ) $ (12,005 ) $ 1,027 $ 51 $ 1,078 $ 333 $ 37 $ 370 Deferred tax assets and liabilities at December 31 consist of: 2016 2015 Assets Liabilities Assets Liabilities Inventory $ 2,268 $ 423 $ 1,640 $ 382 Property, plant and equipment — 1,642 — 1,153 Goodwill and other intangible assets 43 10,431 33 10,431 Accrued pension and postretirement costs 1,964 — 2,086 — NOL carryforward 11,911 — 17,456 — Unrealized loss on investments 582 — — — Deferred income for tax purposes — 1,419 — 2,129 Other 3,864 429 5,756 — Sub-total 20,632 14,344 26,971 14,095 Valuation allowance — — (19,889 ) — Deferred income taxes $ 20,632 $ 14,344 $ 7,082 $ 14,095 At December 31, 2016, the Company had NOL carryforwards for income tax purposes of approximately $34.0 million, which expire between 2026 and 2034. At December 31, 2016, based on all evidence available the Company determined that its ability to realize future benefits of its deferred tax assets met the “more likely than not” criteria in ASC 740, Income Taxes. The Company had determined, at December 31, 2015, its ability to realize future benefits of certain net deferred tax assets did not meet the “more likely than not” criteria in ASC 740, Income Taxes; therefore, a valuation allowance was recorded. ASC 740-10-25 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. The Company has determined that they did not have any uncertain tax positions requiring recognition as a result of the provisions of ASC 740-10-25. The Company’s policy is to recognize interest and penalties accrued on uncertain tax positions as part of interest expense. For the years ended December 31, 2016, 2015 and 2014, no estimated interest or penalties were recognized for the uncertainty of tax positions taken. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. In general, the Company is no longer subject to U.S. federal and state tax examinations for years prior to 2013. Reconciliation of the federal statutory rate and the effective income tax rate for the years ended December 31 is as follows: 2016 2015 2014 Federal statutory rate 35.0 % 35.0 % 35.0 % State taxes 4.7 7.0 (0.8 ) Permanent differences 13.2 42.5 0.1 Valuation allowance (133.4 ) (74.0 ) (35.6 ) Effective income tax rate (80.5 )% 10.5 % (1.3 )%

Pension and Postretirement Bene

Pension and Postretirement Benefit Plans	12 Months Ended
	Dec. 31, 2016
Pension and Postretirement Benefit Plans [Abstract]
Pension and Postretirement Benefit Plans	14. Pension and Postretirement Benefit Plans: NATC had two defined benefit pension plans. Benefits for the hourly employees’ plan were based on a stated benefit per year of service, reduced by amounts earned in a previous plan. Benefits for the salaried employees plan were based on years of service and the employees’ final compensation. All of the defined benefit plans are frozen. Effective December 31, 2014, these two pension plans were merged together with the hourly plan becoming the successor. The surviving plan remains frozen. NATC sponsored a defined benefit postretirement plan that covered hourly employees. This plan provides medical and dental benefits. This plan is contributory, with retiree contributions adjusted annually. The following tables provide a reconciliation of the changes in the plans’ benefit obligations and fair value of assets for the years ended December 31, 2016 and 2015 and a statement of the funded status: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Reconciliation of benefit obligations: Benefit obligation at January 1 $ 16,994 $ 18,334 $ 5,003 $ 5,213 Service cost 104 125 — — Interest cost 699 695 173 178 Actuarial loss (gain) 86 (1,066 ) (111 ) (55 ) Benefits paid (1,103 ) (1,094 ) (320 ) (333 ) Benefit obligation at December 31 $ 16,780 $ 16,994 $ 4,745 $ 5,003 Reconciliation of fair value of plan assets: Fair value of plan assets at January 1 $ 16,507 $ 17,489 $ — $ — Actual return on plan assets 953 112 — — Employer contributions — — 320 333 Benefits paid (1,103 ) (1,094 ) (320 ) (333 ) Fair value of plan assets at December 31 $ 16,357 $ 16,507 $ — $ — Funded status: Funded status at December 31 $ (423 ) $ (487 ) $ (4,745 ) $ (5,003 ) Unrecognized net actuarial loss (gain) 4,454 4,780 (741 ) (654 ) Net amount recognized $ 4,031 $ 4,293 $ (5,486 ) $ (5,657 ) Pension plan in which accumulated benefit obligations exceed plan assets at December 31: 2016 2015 Projected benefit obligation $ 16,780 $ 16,994 Accumulated benefit obligation 16,780 16,994 Fair value of plan assets 16,357 16,508 The asset allocation for NATC’s defined benefit plan, by asset category, follows: Target Allocation Percentage of Plan Assets at December 31, 2017 2016 2015 Asset category: Equity securities (1) 60 % 62 % 61 % Debt securities 30 % 26 % 29 % Cash 10 % 12 % 10 % Total 100 % 100 % 100 % (1) No shares of the Company’s common stock were included in equity securities at December 31, 2016 or 2015. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. Following is the description of the valuation methodologies used for assets measured at fair value subsequent to initial recognition. These methods may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while NATC believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. There have been no changes in the methodologies used at December 31, 2016 and 2015. Pooled Separate Accounts: Guaranteed Deposit Account: Assets measured at fair value on a recurring basis: Total Level 1 Level 2 Level 3 Pooled Separate Accounts $ 14,391 $ — $ 14,391 $ — Guaranteed Deposit Account 1,966 — — 1,966 Total assets at fair value as of December 31, 2016 $ 16,357 $ — $ 14,391 $ 1,966 Pooled Separate Accounts $ 14,775 $ — $ 14,775 $ — Guaranteed Deposit Account 1,732 — — 1,732 Total assets at fair value as of December 31, 2015 $ 16,507 $ — $ 14,775 $ 1,732 Level 3 Gains and Losses: Guaranteed Deposit Account Balance at December 31, 2014 $ 1,777 Total gains or losses (realized/unrealized) Return on plan assets 59 Purchases, sales and settlements, net (104 ) Balance at December 31, 2015 1,732 Total gains or losses (realized/unrealized) Return on plan assets 60 Purchases, sales and settlements, net 174 Balance at December 31, 2016 $ 1,966 The Company’s investment philosophy is to earn a reasonable return without subjecting plan assets to undue risk. The Company uses one management firm to manage plan assets, which are invested in equity and debt securities. The Company’s investment objective is to provide long-term growth of capital as well as current income. The following table provides the amounts recognized in the consolidated balance sheets as of December 31: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Accrued benefit cost $ (423 ) $ (487 ) $ (4,745 ) $ (5,003 ) Accumulated other comprehensive loss, unrecognized net gain/loss 4,454 4,780 (741 ) (654 ) $ 4,031 $ 4,293 $ (5,486 ) $ (5,657 ) The following table provides the amount in accumulated other comprehensive income that is expected to be recognized in net periodic benefit costs in 2017: Pension Benefits Postretirement Benefits Included in cost of sales $ 23 $ (17 ) Included in selling, general and administrative expenses 453 — $ 476 $ (17 ) The following table provides the components of net periodic pension and postretirement benefit costs and total costs for the plans for the years ended December 31: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Service cost $ 104 $ 125 $ — $ — Interest cost 699 695 173 178 Expected return on plan assets (1,034 ) (1,182 ) — — Amortization of gains and losses 493 526 (24 ) (1 ) Net periodic benefit cost $ 262 $ 164 $ 149 $ 177 NATC is required to make assumptions regarding such variables as the expected long-term rate of return on plan assets and the discount rate applied to determine service cost and interest cost. The rate of return on assets used is determined based upon analysis of the plans’ historical performance relative to the overall markets and mix of assets. The assumptions listed below represent management’s review of relevant market conditions and have been adjusted, as appropriate. The weighted average assumptions used in the measurement of NATC’s benefit obligation are as follows: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Discount rate 4.0 % 4.3 % 3.5 % 3.8 % The weighted average assumptions used to determine net periodic pension and postretirement costs are as follows: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Discount rate 4.3 % 3.9 % 3.8 % 3.5 % Expected return on plan assets 6.5 % 6.5 % — — For measurement purposes of the postretirement benefits, the assumed health care cost trend rate for participants under age 65 as of December 31, 2016 was 7.0% reducing to 5.5% by 2018 and for participants age 65 and over the rate was 7.0% reducing to 5.5% by 2018. Assumed health care cost trend rates could have a significant effect on the amounts reported for the postretirement benefit plans. A 1% increase in assumed health care cost trend rates would have the following effects: 2016 2015 2014 Effect on total of service and interest cost components of net periodic postretirement cost $ 3 $ 4 $ 4 Effect on the health care component of the accumulated postretirement benefit obligation $ 78 $ 101 $ 88 The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid: Pension Benefits Postretirement Benefits 2017 $ 1,108 $ 343 2018 1,098 342 2019 1,087 338 2020 1,085 334 2021 1,098 328 2022-2026 5,394 1,537 NATC’s policy for the postretirement benefits plan is to make contributions equal to the benefits paid during the year. NATC expects to make approximately $0.3 million of contributions to the postretirement plan in the year ending December 31, 2017. NATC’s policy for the pension plan is to make the minimum amount of contributions that can be deducted for federal income taxes. NATC expects to make no contributions to the pension plan in the year ending December 31, 2017. NATC also sponsors a voluntary 401(k) retirement savings plan. Eligible employees may elect to contribute up to 15% of their annual earnings subject to certain limitations. For the 2016 and 2015 Plan Years, NATC contributed 4% to those employees contributing 4% or greater. For those employees contributing less than 4%, NATC matched the contribution by 100%. NATC matching contributions to this plan were approximately $0.8 million for 2016, $0.7 million for 2015 and $0.7 million for 2014.

Lease Commitments

Lease Commitments	12 Months Ended
	Dec. 31, 2016
Lease Commitments [Abstract]
Lease Commitments	15. Lease Commitments: The Company leases certain office space and vehicles for varying periods. The following is a schedule of future minimum lease payments for operating leases that had initial or remaining non-cancelable lease terms in excess of one year as of December 31, 2016: Operating Leases 2017 $ 1,066 2018 896 2019 782 2020 782 2021 65 Total minimum lease payments $ 3,591 The total lease expense included in the consolidated statements of operations for the years ended December 31, 2016, 2015 and 2014 was $1.8 million each year.

Share Incentive Plans

Share Incentive Plans	12 Months Ended
	Dec. 31, 2016
Share Incentive Plans [Abstract]
Share Incentive Plans	16. Share Incentive Plans: On April 28, 2016, the Board of Directors of the Company adopted the Turning Point Brands, Inc. 2015 Equity Incentive Plan (the “2015 Plan”) The 2015 Plan provides for the granting of nonqualified stock options to employees of the Company or any subsidiary of the Company. Pursuant to the 2015 Plan, 1,400,000 shares of common stock of the Company are reserved for issuance as awards to employees, consultants and non-employee directors as compensation for past or future services or the attainment of certain performance goals. The 2015 Plan is scheduled to terminate on April 27, 2026. The 2015 Plan is administrated by a committee (the “Committee”) of the Company’s Board of Directors. The Committee determines the criteria for the vesting period, with such criteria to be specified in the award agreement. As of December 31, 2016, 25,944 shares of restricted stock and 53,996 options have been granted to employees of the Company under the 2015 Plan. There are 1,320,060 shares available for grant under the 2015 Plan. On February 8, 2006, the Board of Directors of the Company adopted the North Atlantic Holding Company, Inc. 2006 Equity Incentive Plan (the “2006 Plan”). The 2006 Plan provides for the granting of nonqualified stock options and restricted stock awards. Upon the adoption of the Company’s 2015 Plan in connection with its IPO (see Note 3), the Company determined that no additional grants would be made under the 2006 Plan; however, all awards issued under the 2006 Plan that have not been previously terminated or forfeited remain outstanding and continue unaffected. There are no shares available for grant under the 2006 Plan. Stock option activity for the 2006 and 2015 Plans is summarized below: Incentive Shares Weighted Average Exercise Price Weighted Average Grant Date Fair Value Outstanding, December 31, 2014 1,692,051 $ 2.17 $ 1.19 Exercised (1,043 ) 1.06 0.54 Forfeited (23,337 ) 1.06 0.54 Outstanding, December 31, 2015 1,667,671 2.19 1.20 Granted 53,996 9.26 2.37 Exercised (73,135 ) 2.31 1.27 Forfeited (10,770 ) 3.83 2.17 Outstanding, December 31, 2016 1,637,762 $ 2.41 $ 1.23 Under the 2006 Plan, the total intrinsic value of options exercised and vested during the years ended December 31, 2016, 2015 and 2014 was $0.5 million, less than $0.1 million and $0.8 million, respectively. At December 31, 2016, under the 2006 Plan, the outstanding stock options’ exercise price for 946,192 options is $1.06 per share all of which are exercisable. The outstanding stock options’ exercise price for 637,574 options is $3.83 per share all of which are exercisable. The weighted average of the remaining lives of the outstanding stock options is approximately 0.9 years for the options with the $1.06 exercise price, and 5.7 years for the options with the $3.83 exercise price. The Company estimates that the expected life of all stock options is ten years from the date of grant. For the $1.06 per share options, the weighted average fair value of options was determined using the Black-Scholes model assuming a ten-year life from grant date; a current share price and exercise price of $1.06; risk free interest rate of 4.366%; a volatility of 30%; and no assumed dividend yield. Based on these assumptions, the fair value of these options is approximately $0.54 per share option granted. For the $3.83 per share options, the weighted average fair value of options was determined using the Black-Scholes model assuming a ten-year life from grant date; a current share price and exercise price of $3.83; risk-free interest rate of 3.57%; a volatility of 40%; and no assumed dividend yield. Based on these assumptions, the fair value of these options is approximately $2.17 per share option granted. At December 31, 2016, under the 2015 Plan, the outstanding stock options’ exercise price for 53,996 options is $9.26 per share of which 26,998 are exercisable. The weighted average of the remaining lives of the outstanding stock options is approximately 9.6 years. The risk free interest rate is based on the U.S. Treasury rate for the expected life at the time of grant. The expected volatility is based on the average long-term historical volatilities of peer companies. We intend to continue to consistently use the same group of publicly traded peer companies to determine expected volatility in the future until sufficient information regarding volatility of our share price becomes available or the selected companies are no longer suitable for this purpose. Also, due to our limited trading history, we are using the “simplified method” to calculate expected holding periods, which represent the period of time that options granted are expected to be outstanding. We will continue to use this method until we have sufficient historical exercise experience to give us confidence that our calculations based on such experience will be reliable. Based on these assumptions we are using, a current share and exercise price of $9.26, risk free interest rate of 1.159%, expected volatility of 25.4%, expected life of options of 5.375 years and no assumed dividend yield, the fair value of these options determined using the Black-Scholes option pricing model is approximately $2.37 per share option granted. The Company has recorded compensation expense related to the options based on the provisions of ASC 718 under which the fixed portion of such expense is determined as the fair value of the options on the date of grant and amortized over the vesting period. The Company recorded compensation expense of approximately $0.1 million, $0.1 million and $0.4 million in the consolidated statements of operations for the years ended December 31, 2016, 2015 and 2014, respectively.

Unit Incentive Plans and Warran

Unit Incentive Plans and Warrants for Intrepid Brands, LLC	12 Months Ended
	Dec. 31, 2016
Unit Incentive Plans and Warrants for Intrepid Brands, LLC [Abstract]
Unit Incentive Plans and Warrants for Intrepid Brands, LLC	17. Unit Incentive Plans and Warrants for Intrepid Brands, LLC: Effective August 7, 2014, the Company adopted the Intrepid Brands, LLC 2014 Option Plan (“2014 Plan”) for units of ownership in Intrepid. The purpose of the 2014 Plan was to promote the success and enhance the value of the Company by linking the personal interests of the service providers (including employees, consultants and managers) to those of Company equity holders and by providing such individuals with an incentive for outstanding performance to generate superior returns to Company equity holders. In connection with the IPO, in May of 2016 all options outstanding under the 2014 Plan were repurchased for aggregate cash consideration of $0.7 million, which included payroll taxes (see Note 3). With the repurchase of the options, the 2014 Plan was terminated. In January of 2014, the Company issued warrants to purchase 11,000,000 units of membership interests in Intrepid (the “Intrepid Warrants”) concurrent with the 7% Senior Notes (see Note 12). This represented 40% of the Intrepid Common Units outstanding on a fully diluted basis, at a purchase price of $1.00 per unit. The warrants were exercisable beginning January 21, 2014 and were scheduled to expire on December 31, 2023. In connection with the IPO, in May of 2016 all outstanding Intrepid Warrants were repurchased for aggregate cash consideration of approximately $5.5 million (see Note 3).

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2016
Contingencies [Abstract]
Contingencies	18. Contingencies: The Company is involved in various claims and actions which arise in the normal course of business. While the outcome of these legal proceedings cannot be predicted with certainty, it is the opinion of management that the resolution of the proceedings should not have a material adverse effect on the financial position, results of operations or cash flows of the Company.

Income (Loss) Per Share

Income (Loss) Per Share	12 Months Ended
	Dec. 31, 2016
Income (Loss) Per Share [Abstract]
Income (Loss) Per Share	19. Income (Loss) Per Share: The following is a reconciliation of the numerators and denominators of the basic and diluted EPS computations of net income (loss): December 31, 2016 December 31, 2015 December 31, 2014 Income Shares Per Share Income Shares Per Share Income Shares Per Share Net income (loss) $ 26,913 $ 9,149 $ (29,405 ) Basic EPS: Weighted average 16,470,352 $ 1.63 7,198,081 $ 1.27 7,223,378 $ (4.07 ) Diluted EPS: Effect of Dilutive securities: Stock options and warrants 1,545,193 1,156,306 — 18,015,545 $ 1.49 8,354,387 $ 1.10 7,223,378 $ (4.07 ) For the year ended December 31, 2014, options to purchase 1,692,050 shares of common stock and warrants to purchase 442,556 shares of common stock were outstanding but were not included in the computation of diluted earnings per share because they were anti-dilutive.

Parent-Only Financial Informati

Parent-Only Financial Information	12 Months Ended
	Dec. 31, 2016
Parent-Only Financial Information [Abstract]
Parent-Only Financial Information	20. Parent-Only Financial Information: The Company is a holding company with independent operations including cash and its investments in its subsidiaries. As of December 31, 2016 and 2015, all of NATC’s subsidiaries are wholly-owned and guarantee the First Lien Term Loan and the Second Lien Term Loan of NATC on a full, unconditional, and joint and several basis. Within the First Lien Term Loan and the Second Lien Term Loan there are no significant restrictions on the ability of NATC to obtain funds from its subsidiaries by dividend or loan, but NATC is subject to significant restrictions on its ability to pay dividends or make other payments to Turning Point Brands, Inc. (without any of its subsidiaries “TPB”). NATC and its subsidiaries are generally unable to pay dividends and make other restricted payments to TPB, except in limited circumstances, including (i) to pay certain costs in the ordinary course of business, (ii) to redeem, retire or otherwise acquire certain of our outstanding equity interest and (iii) to pay certain tax obligations. Turning Point and Intrepid are wholly-owned by the Company. Turning Point and its subsidiary are not guarantors of the First Lien Term Loan and Second Lien Term Loan.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2016
Segment Information [Abstract]
Segment Information	21. Segment Information: In accordance with ASC 280, Segment Reporting, the Company has three reportable segments, (1) smokeless products; (2) smoking products; and (3) NewGen products. The smokeless products segment: (a) manufactures and markets moist snuff; and (b) contracts for and markets chewing tobacco products. The smoking products segment: (a) imports and markets cigarette papers, tubes and related products; (b) processes, packages and markets MYO cigarette tobaccos; (c) imports and markets finished cigars and MYO cigar tobaccos and cigar wraps; and (d) processes, packages and markets pipe tobaccos. The NewGen products segment (a) markets e-cigarettes, e-liquids, vaporizers and other related products and (b) distributes a wide assortment of vaping products to non-traditional retail outlets via VaporBeast. The Company’s products are distributed primarily through wholesale distributors in the United States. The Other segment includes the assets of the Company not assigned to the three reportable segments and Elimination includes the elimination of intercompany accounts between segments. The Company had no customer that accounted for more than 10% of gross sales in 2016 and 2015. The Company had one customer, which had sales in all three segments that accounted for 10.9% of gross sales for 2014. The accounting policies of these segments are the same as those of the Company. Segment data includes a charge allocating corporate costs to the three reportable segments based on their respective net sales. The Company evaluates the performance of its segments and allocates resources to them based on operating income. The table below presents financial information about reported segments: December 31, 2016 December 31, 2015 December 31, 2014 Net Sales Smokeless products $ 77,913 $ 74,293 $ 71,465 Smoking products 111,005 105,898 108,799 NewGen products 17,310 17,065 20,065 $ 206,228 $ 197,256 $ 200,329 Operating Income Smokeless products $ 15,946 $ 18,343 $ 21,357 Smoking products 29,790 28,030 25,500 NewGen products (510 ) (636 ) 2,345 Other (1) (1,641 ) (1,226 ) (1,146 ) $ 43,585 $ 44,511 $ 48,056 Interest expense and financing costs (26,621 ) (34,284 ) (34,311 ) Investment income 768 — — Loss on extinguishment of debt (2,824 ) — (42,780 ) Income (Loss) before income taxes $ 14,908 $ 10,227 $ (29,035 ) Capital Expenditures Smokeless products $ 2,975 $ 1,602 $ 1,314 NewGen products 232 — — $ 3,207 $ 1,602 $ 1,314 Depreciation and amortization Smokeless products $ 1,227 $ 1,059 $ 933 NewGen products 58 — — $ 1,285 $ 1,059 $ 933 Assets Smokeless products $ 85,559 $ 75,723 $ 76,550 Smoking products 550,324 516,462 487,778 NewGen products 39,416 13,633 15,883 Other (1) 99,335 26,173 24,869 774,634 631,991 605,080 Less Eliminations (2) (489,614 ) (389,528 ) (362,512 ) $ 285,020 $ 242,463 $ 242,568 (1) “Other” includes our costs and assets that are not assigned to our three reportable segments, such as intercompany transfers, deferred taxes and investments in subsidiaries. All goodwill has been allocated to our reportable segments. (2) “Elimination” includes the elimination of intercompany accounts between segments and investments in subsidiaries. Net Sales - Domestic and Foreign 2016 2015 2014 Domestic $ 196,348 $ 188,647 $ 190,819 Foreign 9,880 8,609 9,510 Net Sales $ 206,228 $ 197,256 $ 200,329

Selected Quarterly Financial In

Selected Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2016
Selected Quarterly Financial Information (Unaudited) [Abstract]
Selected Quarterly Financial Information (Unaudited)	22. Selected Quarterly Financial Information (Unaudited): The following table presents the quarterly operating results: 1st 2nd 3rd 4th 2016 Net sales $ 49,866 $ 51,581 $ 50,959 $ 53,822 Gross profit 24,647 24,874 24,618 26,217 Net income 2,234 799 (1) 6,793 17,087 (2) Basis net income per share 0.31 0.05 0.38 0.93 Diluted net income per share 0.27 0.05 0.34 0.87 2015 Net sales $ 51,086 $ 47,999 $ 51,431 $ 46,740 Gross profit 24,655 22,611 25,361 23,669 Net income (loss) 3,427 (1,421 ) 4,770 2,373 Basis net income (loss) per share 0.48 (0.20 ) 0.66 0.33 Diluted net income (loss) per share 0.41 (0.20 ) 0.57 0.28 (1) Includes $2,824 of loss on extinguishment of debt. (2) Includes $12,719 of deferred income tax benefits. The amounts presented in the table above are computed independently for each quarter. As a result, their sum may not equal the total year amounts.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2016
Subsequent Event [Abstract]
Subsequent Event	23. Subsequent Event: On February 17, 2017, the Company and NATC, entered into a new $250 million secured credit facility, comprised of (i) a First Lien Credit Facility with Fifth Third Bank, as administrative agent, and other lenders (the “2017 First Lien Credit Facility”), and (ii) a Second Lien Credit Facility with Prospect Capital Corporation, as administrative agent, and other lenders (the “2017 Second Lien Credit Facility,” and together with the 2017 First Lien Credit Facility, the “2017 Credit Facility”). The Company used the proceeds of the 2017 Credit Facility to repay in full the Company’s First Lien Credit Agreement, Second Lien Credit Agreement, Revolving Credit Facility and to pay related fees and expenses. The 2017 First Lien Credit Facility consists of: (i) a $50 million revolving credit facility (the “2017 Revolving Credit Facility”); (ii) a $110 million first out term loan facility (the “2017 First Out Tranche”), and (iii) a $35 million second out term loan facility (the “2017 Second Out Tranche”), which will be repaid in full only after repayment in full of the 2017 First Out Tranche. The 2017 First Lien Credit Facility also includes an accordion feature that allows the Company to borrow up to an additional $40 million upon the satisfaction of certain conditions, including obtaining commitments from one or more lenders. Borrowings under the 2017 Revolving Credit Facility may be used for general corporate purposes, including acquisitions. The 2017 First Out Tranche and the 2017 Revolving Credit Facility have a maturity date of February 17, 2022, and the 2017 Second Out Tranche has a maturity date of May 17, 2022. The 2017 First Out Tranche and the 2017 Revolving Credit Facility bear interest at LIBOR plus a spread of 2.5% to 3.5% based on the Company’s senior leverage ratio. The 2017 First Out Tranche has quarterly required payments of $1.4 million beginning June 30, 2017 increasing to $2.1 million on June 30, 2019 and increasing to $2.8 million on June 30, 2021. The 2017 Second Out Tranche bears interest at LIBOR plus 6% (subject to a floor of 1.00%). The 2017 Second Out Tranche has quarterly required payments of $0.1 million beginning June 30, 2017. The 2017 First Lien Credit Facility contains certain financial covenants, including maximum senior leverage ratio of 3.75x with step-downs to 3.00x, a maximum total leverage ratio of 4.75x with step-downs to 4.00x, and a minimum fixed charge coverage ratio of 1.20x. The 2017 Second Lien Credit Facility consists of a $55 million second lien term loan (the “2017 Second Lien Term Loan”) having a maturity date of August 17, 2022. The 2017 Second Lien Term Loan bears interest at a fixed rate of 11%. The 2017 Second Lien Credit Facility contains certain financial covenants, including a maximum senior leverage ratio of 4.25x with step-downs to 3.50x, a maximum total leverage ratio of 5.25x with step-downs to 4.50x, and a minimum fixed charge coverage ratio of 1.10x. The 2017 Credit Facility contain customary events of default, including payment defaults, breaches of representations and warranties, covenant defaults, cross-defaults to certain other material indebtedness in excess of specified amounts, certain events of bankruptcy and insolvency, certain ERISA events, judgments in excess of specified amounts and change in control defaults. The 2017 Credit Facility also contain certain negative covenants customary for facilities of these types including, covenants that, subject to exceptions described in the 2017 Credit Facility, restrict the ability of the Company and its subsidiary guarantors: (i) to pledge assets; (ii) to incur additional indebtedness; (iii) to pay dividends; (iv) to make distributions; (v) to sell assets; and (vi) to make investments.

Organizations and Basis of Pr34

Organizations and Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2016
Organizations and Basis of Presentation [Abstract]
Consolidation	The consolidated financial statements include the Company, as well as its wholly-owned subsidiaries. All intercompany transactions have been eliminated.
Basis of Presentation	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the amounts of assets and liabilities, disclosure of contingent assets and liabilities as of the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The Company’s significant estimates include those affecting the valuation of goodwill and other intangible assets, assumptions used in determining pension and postretirement benefit obligations and deferred income tax valuation allowances.
Reclassifications	Certain prior years’ amounts have been reclassified to conform to the current year’s presentation. The changes did not have an impact on the Company’s consolidated results of operations or cash flows in any of the periods presented.

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Summary of Significant Accounting Policies [Abstract]
Revenue Recognition	Revenue Recognition: ©
Derivative Instruments	Derivative Instruments:
Shipping Costs	Shipping Costs:
Research and Development Costs	Research and Development Costs:
Cash and Cash Equivalents	Cash and Cash Equivalents:
Inventories	Inventories:
Property, Plant and Equipment	Property, Plant and Equipment: Long-lived assets are reviewed for impairment when changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: The Company had no such impairment of Goodwill and Other Intangible Assets as of December 31, 2016
Fair Value	Fair Value: The three levels of the fair value hierarchy under GAAP are described below: Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets at the measurement date. Level 2 – Inputs to the valuation methodology include: quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date.
Retirement Plans	Retirement Plans:
Deferred Financing Costs	Deferred Financing Costs:
Other Assets	Other Assets:
Income Taxes	Income Taxes:
Advertising and Promotion	Advertising and Promotion:
Stock-Based Compensation	Stock-Based Compensation:
Risks and Uncertainties	Risks and Uncertainties: The tobacco industry has experienced and is experiencing significant product liability litigation. Most tobacco liability lawsuits have been brought against manufacturers and sellers of cigarettes for injuries allegedly caused by smoking or by exposure to smoke. However, several lawsuits have been brought against manufacturers and sellers of smokeless products for injuries to health allegedly caused by use of smokeless products. Typically, such claims assert that use of smokeless products is addictive and causes oral cancer. There can be no assurance that the Company will not sustain losses in connection with such lawsuits and that such losses will not have a material adverse effect on the Company’s financial position, results of operations or cash flows. Forty-six states, certain U.S. territories and the District of Columbia are parties to the Master Settlement Agreement (“MSA”) and the Smokeless Tobacco Master Settlement Agreement (“STMSA”). To the Company’s knowledge, the signatories to the MSA include 49 cigarette manufacturers and/or distributors and the only signatory to the STMSA is US Smokeless Tobacco Company. In the Company’s opinion, the fundamental basis for each agreement is the states’ consents to withdraw all claims for monetary, equitable and injunctive relief against certain tobacco products manufacturers and others and, in return, the signatories have agreed to certain marketing restrictions and regulations as well as certain payment obligations. Pursuant to the MSA and subsequent states’ statutes, a “cigarette manufacturer” (which is defined to also include MYO cigarette tobacco) has the option of either becoming a signatory to the MSA or opening, funding and maintaining an escrow account, with sub-accounts on behalf of each settling state. The STMSA has no similar provisions. The MSA escrow accounts are governed by states’ statutes that expressly give the manufacturers the option of opening, funding and maintaining an escrow account in lieu of becoming a signatory to the MSA. The statutes require companies, who are not signatories to the MSA, to deposit, on an annual basis, into qualified banks escrow funds based on the number of cigarettes or cigarette equivalents, i.e., the pounds of MYO tobacco, sold. The purpose of these statutes is expressly stated to be to eliminate the cost disadvantage the settling manufacturers have as a result of entering into the MSA. Such companies are entitled to direct the investment of the escrowed funds and withdraw any appreciation, but cannot withdraw the principal for twenty-five years from the year of each annual deposit, except to withdraw funds deposited pursuant to an individual state’s escrow statute to pay a final judgment to that state’s plaintiffs in the event of such a final judgment against the company. Either option – becoming a MSA signatory or establishing an escrow account – is permissible. The Company has chosen to open and fund an MSA escrow account as its means of compliance. It is management’s opinion, due to the possibility of future federal or state regulations, though none have to date been enacted, that entering into one or both of the settlement agreements or establishing and maintaining an escrow account would not necessarily prevent future regulations from having a material adverse effect on the results of operations, financial position and cash flows of the Company. Various states have enacted or proposed complementary legislation intended to curb the activity of certain manufacturers and importers of cigarettes that are selling into MSA states without signing the MSA or who have failed to properly establish and fund a qualifying escrow account. To the best of the Company’s knowledge, no such statute has been enacted which could inadvertently and negatively impact the Company, which has been and is currently fully compliant with all applicable laws, regulations and statutes, but there can be no assurance that the enactment of any such complementary legislation in the future will not have a material adverse effect on the results of operations, financial position or cash flows of the Company. Pursuant to the MSA escrow account statutes, in order to be compliant with the MSA escrow requirements, the Company is required to deposit such funds for each calendar year into a qualifying escrow account by April 15 of the following year. At December 31, 2016, the Company had on deposit approximately $31.9 million, the fair value of which was approximately $30.4 million. The Company will be depositing less than $0.1 million into this account by April 15, 2017, relating to 2016 sales. During 2016, less than $0.1 million relating to 2015 sales was deposited into this qualifying escrow account. The investment vehicles available to the Company are specified in the state escrow agreements and are limited to low-risk government securities. Effective April 1, 2009, the federal excise tax on MYO products was increased from $1.0969 per pound to $24.78 per pound of tobacco. With this significant increase in the federal excise tax, the Company discontinued its generic category of MYO but continues to sell the Zig-Zag branded MYO. The Company has chosen to invest a portion of the MSA escrow in U.S. Government securities including TIPS, Treasury Notes and Treasury Bonds. These investments are classified as available-for-sale and carried at fair value. Realized losses are prohibited under the MSA and thus any investment in an unrealized loss position will be held until the value is recovered or until maturity. The following shows the fair value of the MSA escrow account as of December 31, 2016: Amortized Costs Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Cash and cash equivalents $ 2,786 $ — $ — $ 2,786 U.S. Governmental agency obligations 29,156 19 (1,551 ) 27,624 $ 31,942 $ 19 $ (1,551 ) $ 30,410 As of December 31, 2015, the MSA escrow was entirely invested in cash and cash equivalents. Fair value for the U.S. Governmental agency obligations are Level 2. All investments have been in an unrealized loss position for less than 12 months. The following shows the maturities of the U.S. Governmental agency obligations: Less than five years $ 9,113 Six to ten years 16,141 Greater than ten years 3,902 Total U.S. Governmental agency obligations $ 29,156 The following shows the amount of deposits by sales year for the MSA escrow account: Deposits Sales Year December 31, 2016 December 31, 2015 1999 $ 211 $ 211 2000 1,017 1,017 2001 1,673 1,673 2002 2,271 2,271 2003 4,249 4,249 2004 3,715 3,715 2005 4,552 4,552 2006 3,847 3,847 2007 4,167 4,167 2008 3,364 3,364 2009 1,626 1,626 2010 406 406 2011 193 193 2012 199 198 2013 173 173 2014 142 142 2015 100 38 2016 37 — Total $ 31,942 $ 31,842 Tobacco products, cigarette papers and cigarette tubes are subject to federal excise taxes. The following table outlines the federal excise tax rate by product category effective as of April 1, 2009: Product Category Cigarette and Tobacco Rates effective April 1, 2009 Cigarettes $1.0066 per pack Large Cigars 52.75% of manufacturer's price; cap of $0.4026 per cigar Little Cigars $1.0066 per pack Pipe Tobacco (including Shisha) $2.8311 per pound Chewing Tobacco $0.5033 per pound Snuff $1.51 per pound RYO/MYO and Cigar Wrappers $24.78 per pound Cigarette Papers $0.0315 per 50 papers Cigarette Tubes $0.063 per 50 tubes Any future enactment of increases in federal excise taxes on the Company’s products could have a material adverse effect on the results of operations or financial condition of the Company. The Company is unable to predict the likelihood of passage of future increases in federal excise taxes. As of December 31, 2016, federal excise taxes are not assessed on e-cigarettes and related products. As of December 31, 2016, Louisiana, Minnesota, North Carolina, Pennsylvania, West Virginia and the District of Columbia have an excise tax on electronic cigarettes. In addition, there are several taxing jurisdictions with an excise tax on electronic cigarettes. Several states have also implemented additional measures on electronic cigarettes, such as licensing and age restrictions.
Food and Drug Administration	Food and Drug Administration (“FDA”): The FDA assesses tobacco product user fees on six classes of regulated tobacco products and computes user fees using a methodology similar to the methodology used by the U.S. Department of Agriculture to compute the Tobacco Transition Payment Program (“TTPP”), also known as the “Tobacco Buyout”) assessment. First, the total annual congressionally established user fee assessment is allocated among the six classes of tobacco products using the federal excise tax weighted market share of tobacco products subject to regulation. Then, the assessment for each class of tobacco products is divided among individual manufacturers and importers. Prior to October 1, 2016, these FDA user fees applied only to those products then regulated by the FDA. Cigars and pipe tobacco are now included and represent two of the six classes. While five of the six classes calculate market share percentage based upon the prior quarter, the calculation for cigars is based upon market share percentage based upon the prior fiscal year. Products that do not contain tobacco, but are intended for use with tobacco or tobacco derived nicotine, are not currently subject to user fees, but they may be subject to such fees in the future. We cannot accurately predict the magnitude of user fees in the future, which could become significant.
Consumer Product Safety Commission	Consumer Product Safety Commission (“CPSC”):
Concentration of Credit Risk	Concentration of Credit Risk: The Company sells its products to distributors and retail establishments throughout the United States and also has limited sales of ZIG-ZAG ®
Accounts Receivable	Accounts Receivable: 2016 2015 Balance at beginning of period $ 137 $ 137 Increase from acquisition 15 — Deductions of allowance account (117 ) — Balance at end of period $ 35 $ 137
Recent Accounting Pronouncements Adopted	Recent Accounting Pronouncements Adopted: The Company adopted Accounting Standards Update (“ASU”) 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost . The Company adopted ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes The Company adopted ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting
Recent Accounting Pronouncements	Recent Accounting Pronouncements: In May 2014, the FASB issued ASU, ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers (Topic 606) In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), Leases In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash
Subsequent Events	Subsequent Events:

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Summary of Significant Accounting Policies [Abstract]
Fair Value of MSA Escrow Account	The following shows the fair value of the MSA escrow account as of December 31, 2016: Amortized Costs Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Cash and cash equivalents $ 2,786 $ — $ — $ 2,786 U.S. Governmental agency obligations 29,156 19 (1,551 ) 27,624 $ 31,942 $ 19 $ (1,551 ) $ 30,410
Maturities of U.S. Governmental Agency Obligations	The following shows the maturities of the U.S. Governmental agency obligations: Less than five years $ 9,113 Six to ten years 16,141 Greater than ten years 3,902 Total U.S. Governmental agency obligations $ 29,156
Deposits by Sales Year for MSA Escrow Account	The following shows the amount of deposits by sales year for the MSA escrow account: Deposits Sales Year December 31, 2016 December 31, 2015 1999 $ 211 $ 211 2000 1,017 1,017 2001 1,673 1,673 2002 2,271 2,271 2003 4,249 4,249 2004 3,715 3,715 2005 4,552 4,552 2006 3,847 3,847 2007 4,167 4,167 2008 3,364 3,364 2009 1,626 1,626 2010 406 406 2011 193 193 2012 199 198 2013 173 173 2014 142 142 2015 100 38 2016 37 — Total $ 31,942 $ 31,842
Federal Excise Tax Rate by Product Category	The following table outlines the federal excise tax rate by product category effective as of April 1, 2009: Product Category Cigarette and Tobacco Rates effective April 1, 2009 Cigarettes $1.0066 per pack Large Cigars 52.75% of manufacturer's price; cap of $0.4026 per cigar Little Cigars $1.0066 per pack Pipe Tobacco (including Shisha) $2.8311 per pound Chewing Tobacco $0.5033 per pound Snuff $1.51 per pound RYO/MYO and Cigar Wrappers $24.78 per pound Cigarette Papers $0.0315 per 50 papers Cigarette Tubes $0.063 per 50 tubes
Allowance for Doubtful Accounts	The activity of allowance for doubtful accounts during 2016 and 2015 is as follows: 2016 2015 Balance at beginning of period $ 137 $ 137 Increase from acquisition 15 — Deductions of allowance account (117 ) — Balance at end of period $ 35 $ 137

Initial Public Offering (Tables

Initial Public Offering (Tables)	12 Months Ended
	Dec. 31, 2016
Initial Public Offering [Abstract]
Voting and Non-Voting Shares of Common Stock Outstanding	The Company had the following voting and non-voting shares of common stock outstanding after the transactions summarized above: Voting shares outstanding before transactions 6,259,480 Shares issued in the Initial Public Offering 6,210,000 Shares issued for 7% Senior Notes 1,289,819 Shares issued for PIK Toggle Notes 3,168,438 Voting shares outstanding after transactions 16,927,737 Non-Voting shares outstanding before and after transactions 938,857 In June 2016, the Board of Directors of the Company approved the conversion of 938,857 shares of non-voting common stock to shares of voting common stock. In August 2016, Standard General exercised their warrants for shares of the Company’s common stock. The Company had the following voting shares of common stock outstanding at December 31, 2016: Voting shares outstanding after transactions above 16,927,737 Non-voting shares converted to voting shares 938,857 Voting shares issued as restricted stock, net of forfeitures 25,944 Voting shares issued from exercise of stock options 66,926 Voting shares issued from exercise of warrants 442,558 Voting shares outstanding at December 31, 2016 18,402,022

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2016
Acquisitions [Abstract]
Acquisition of VaporBeast	The following represents the preliminary purchase price and the preliminary goodwill based on the excess of the acquisition price over the estimated fair value of the tangible and intangible assets acquired. Purchase price: Total purchase price $ 27,000 Adjustments to purchase price: Estimated working capital (313 ) Fair value of holdback (128 ) Adjusted purchase price $ 26,559 Assets acquired: Working capital $ 4,587 Property and equipment 7 Other intangible assets 16,272 Net assets acquired $ 20,866 Goodwill $ 5,693
VaporBeast Pro Forma Information	The following table presents financial information regarding VaporBeast operations included in our Consolidated Statement of Operations from the date of acquisition through December 31, 2016 under the column "Actual from Acquisition Date through December 31, 2016". In addition, the following table presents unaudited pro forma information as if the acquisition of VaporBeast had occurred on January 1, 2015 under the "Pro Forma" columns. The table below has been prepared for comparative purposes only and is not necessarily indicative of the actual results that would have been attained had the acquisition occurred as of the beginning of the periods presented, nor is it indicative of future results. Furthermore, the unaudited proforma information does not reflect management's estimate of any revenue-enhancing opportunities nor anticipated cost savings as a result of the integration and consolidation of the acquisition. Amortization of fair value, interest on debt and income tax adjustments are included in the numbers below. Actual from Acquisition Date Through December 31, 2016 Pro Forma December 31, 2016 2015 Net sales $ 4,301 $ 256,032 $ 236,216 Income before income taxes $ 421 $ 18,831 $ 14,285 Net income $ 397 $ 26,559 $ 12,904 Basic earnings per common share: Net income $ 1.61 $ 1.79 Diluted earnings per common share: Net income $ 1.47 $ 1.54 Weighted average common shares outstanding: Basic - inclusive of voting and non-voting shares 16,470,352 7,198,081 Diluted - inclusive of voting and non-voting shares 18,015,545 8,354,387

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2016
Inventories [Abstract]
Inventories	The components of inventories at December 31 are as follows: 2016 2015 Raw materials and work in process $ 2,596 $ 1,940 Leaf tobacco 27,391 20,839 Finished goods - smokeless products 4,789 3,615 Finished goods - smoking products 18,384 14,077 Finished goods - electronic / vaporizer products 11,993 5,939 Other 1,232 1,237 66,385 47,647 LIFO reserve (4,200 ) (3,308 ) $ 62,185 $ 44,339
Inventory Valuation Allowance	The following represents the inventory valuation allowance roll-forward, for the years ended December 31: 2016 2015 Balance at beginning of period $ (305 ) $ (1,560 ) Increase due to acquisition (256 ) — Charged to cost and expense (566 ) (156 ) Deductions for inventory disposed 527 1,411 Balance at end of period $ (600 ) $ (305 )

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment at December 31 consists of: 2016 2015 Land $ 22 $ — Building and improvements 1,899 — Leasehold improvements 1,666 2,196 Machinery and equipment 10,532 8,997 Furniture and fixtures 3,409 3,121 17,528 14,314 Accumulated depreciation (9,938 ) (8,711 ) $ 7,590 $ 5,603

Goodwill and Other Intangible41

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Other Intangible Assets [Abstract]
Goodwill	The following table summarizes goodwill by segment: Smokeless Smoking New Gen Total Balance as of January 1, 2015 $ 32,590 $ 96,107 $ — $ 128,697 Acquisitions — — — — Balance as of December 31, 2015 $ 32,590 $ 96,107 $ — $ 128,697 Acquisitions — — 5,693 5,693 Balance as of December 31, 2016 $ 32,590 $ 96,107 $ 5,693 $ 134,390
Other Intangible Assets	The following table summarizes information about the Company’s allocation of other intangible assets. Other intangibles, of which the indefinite life intangible assets relate to the purchase of Stoker, Wind River and VaporBeast and the amortizing intangible assets relate to the purchase of VaporBeast, consist of: As of December 31, 2016 2015 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Unamortized indefinite life intangible assets: Trade names $ 21,657 $ 8,500 Formulas 53 53 Total $ 21,710 $ 8,553 Amortized intangible assets: Customer relationships (useful life of 8 years) $ 5,386 $ 55 $ — $ — Non-compete agreements (useful life of 3.5 years) 100 3 — — Total $ 5,486 $ 58 $ — $ —

Deferred Financing Costs (Table

Deferred Financing Costs (Tables)	12 Months Ended
	Dec. 31, 2016
Deferred Financing Costs [Abstract]
Deferred Financing Costs	Deferred financing costs relating to the revolving credit facility at December 31 consist of: 2016 2015 Deferred financing costs, net of accumulated amortization of $202 and $134, respectively $ 139 $ 208

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Accrued Liabilities [Abstract]
Accrued Liabilities	Accrued liabilities at December 31 consist of: 2016 2015 Accrued payroll and related items $ 5,331 $ 3,659 Customer returns and allowances 2,818 2,015 Other 7,187 5,379 $ 15,336 $ 11,053

Notes Payable and Long-Term D44

Notes Payable and Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Payable and Long-Term Debt [Abstract]
Notes Payable and Long-Term Debt	Notes payable and long-term debt at December 31 consists of the following in order of preference: 2016 2015 First Lien Term Loan $ 146,451 $ 150,555 Second Lien Term Loan 59,128 78,882 Note payable - VaporBeast 2,000 — PIK Toggle Note — 58,882 7% Senior Notes — 10,360 Total Notes Payable and Long-Term Debt 207,579 298,679 Less deferred finance charges (4,388 ) (6,257 ) Less current maturities (1,650 ) (1,650 ) $ 201,541 $ 290,772
Notes Payable and Long-Term Debt [Abstract]
Interest Rates Applicable to Loans under the Revolving Credit Facility	The interest rates per annum applicable to loans under the Revolving Credit Facility are, at the option of NATC, equal to the applicable Base Rate or LIBOR plus the applicable Interest Margin, as defined below: Pricing Level Average Excess Availability Applicable Margin for Base Rate Loans (the “Base Rate Margin”) Applicable Margin for LIBOR Rate Loans (the “LIBOR Rate Margin”) I > $30,000,000 1.25% 2.25% II < $30,000,000 but > 1.50% 2.50% III < $15,000,000 1.75% 2.75%
Restricted/Non-Restricted Consolidating Balance Sheet	Turning Point Brands, Inc. and Subsidiaries Consolidating Balance Sheet Issuer/ Restricted Non-Restricted Eliminations Consolidated ASSETS Current assets: Cash $ 2,710 $ 155 $ — $ 2,865 Accounts receivable 2,091 90 — 2,181 Inventories 54,830 7,355 — 62,185 Other current assets 8,874 2,751 — 11,625 Total current assets 68,505 10,351 — 78,856 Property, plant and equipment, net 7,365 225 — 7,590 Deferred income taxes 6,288 — — 6,288 Deferred financing costs, net 139 — — 139 Goodwill 134,390 — — 134,390 Investment in subsidiaries 50,537 — (50,537 ) — Other intangible assets, net 27,138 — — 27,138 Master Settlement Agreement - escrow deposits 30,410 — — 30,410 Other assets 209 — — 209 Total assets $ 324,981 $ 10,576 $ (50,537 ) $ 285,020 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current liabilities: Accounts payable $ 8,961 $ 192 $ — $ 9,153 Accrued liabilities 14,336 1,000 — 15,336 Accrued interest expense 394 — — 394 First lien term loan 1,650 — — 1,650 Revolving credit facility 15,034 — — 15,034 Total current liabilities 40,375 1,192 — 41,567 Notes payable and long-term debt 201,541 — — 201,541 Postretirement benefits 4,407 — — 4,407 Pension benefits 423 — — 423 Other long-term liabilities 3,024 — — 3,024 Total Liabilities 249,770 1,192 — 250,962 Stockholders' equity (deficit): Common stock, voting 184 — — 184 Additional paid-in capital 168,990 10,900 (74,995 ) 104,895 Advance to TPB 2,224 (2,224 ) — — Accumulated other comprehensive loss (4,049 ) — — (4,049 ) Retained earnings (accumulated deficit) (92,138 ) 708 24,458 (66,972 ) Total stockholders' equity (deficit) 75,211 9,384 (50,537 ) 34,058 Total liabilities and stockholders' equity (deficit) $ 324,981 $ 10,576 $ (50,537 ) $ 285,020 Turning Point Brands, Inc. and Subsidiaries Consolidating Balance Sheet Issuer/ Restricted Non-Restricted Eliminations Consolidated ASSETS Current assets: Cash $ 3,267 $ 1,568 $ — $ 4,835 Accounts receivable 3,828 112 — 3,940 Inventories 38,065 6,274 — 44,339 Other current assets 5,590 5,248 — 10,838 Total current assets 50,750 13,202 — 63,952 Property, plant and equipment, net 5,603 — — 5,603 Deferred financing costs, net 208 — — 208 Goodwill 128,697 — — 128,697 Investment in subsidiaries 31,489 — (31,489 ) — Other intangible assets, net 8,553 — — 8,553 Master Settlement Agreement - escrow deposits 31,842 — — 31,842 Other assets 3,178 430 — 3,608 Total assets $ 260,320 $ 13,632 $ (31,489 ) $ 242,463 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current liabilities: Accounts payable $ 4,038 $ 49 $ — $ 4,087 Accrued expenses 9,956 1,097 — 11,053 Accrued interest expense 4,329 — — 4,329 First lien term loan 1,650 — — 1,650 Revolving credit facility 18 — — 18 Total current liabilities 19,991 1,146 — 21,137 Notes payable and long-term debt 290,772 — — 290,772 Deferred Income Taxes 7,013 — — 7,013 Postretirement benefits 4,666 — — 4,666 Pension benefits 487 — — 487 Total Liabilities 322,929 1,146 — 324,075 Stockholders' equity (deficit): Common stock, voting 63 — — 63 Common stock, non-voting 9 — — 9 Additional paid-in capital 76,410 11,213 (74,995 ) 12,628 Advance to TPB 793 (793 ) — — Accumulated other comprehensive loss (3,512 ) — — (3,512 ) Retained earnings (accumulated deficit) (136,372 ) 2,066 43,506 (90,800 ) Total stockholders' equity (deficit) (62,609 ) 12,486 (31,489 ) (81,612 ) Total liabilities and stockholders' equity (deficit) $ 260,320 $ 13,632 $ (31,489 ) $ 242,463
Restricted/Non-Restricted Consolidating Statement of Operations	Turning Point Brands, Inc. and Subsidiaries Consolidating Statement of Operations Issuer/ Restricted Non-Restricted Consolidated Net sales $ 193,219 $ 13,009 $ 206,228 Cost of sales 95,885 9,987 105,872 Gross profit 97,334 3,022 100,356 Selling, general and administrative expenses 52,818 3,953 56,771 Operating income (loss) 44,516 (931 ) 43,585 Interest expense and financing costs 26,564 57 26,621 Investment income (768 ) — (768 ) Loss on extinguishment of debt 2,824 — 2,824 Income (loss) before income taxes 15,896 (988 ) 14,908 Income tax benefit (12,005 ) — (12,005 ) Net income (loss) $ 27,901 $ (988 ) $ 26,913 Turning Point Brands, Inc. and Subsidiaries Consolidating Statement of Operations Issuer/ Restricted Non-Restricted Consolidated Net sales $ 180,191 $ 17,065 $ 197,256 Cost of sales 88,828 12,132 100,960 Gross profit 91,363 4,933 96,296 Selling, general and administrative expenses 46,231 5,554 51,785 Operating income (loss) 45,132 (621 ) 44,511 Interest expense and financing costs 34,179 105 34,284 Income (loss) before income taxes 10,953 (726 ) 10,227 Income tax expense 1,078 — 1,078 Net income (loss) $ 9,875 $ (726 ) $ 9,149
Restricted/Non-Restricted Consolidating Statement of Cash Flows	Turning Point Brands, Inc. and Subsidiaries Consolidating Statement of Cash Flows Issuer/ Restricted Non-Restricted Consolidated Cash flows from operating activities: Net income (loss) $ 27,901 $ (988 ) $ 26,913 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Loss on extinguishment of debt 2,824 — 2,824 Depreciation expense 1,227 — 1,227 Amortization of deferred financing costs 1,419 — 1,419 Amortization of original issue discount 724 — 724 Amortization of other intangible assets 58 — 58 Interest incurred but not paid on PIK Toggle Notes 3,422 — 3,422 Interest incurred but not paid on 7% Senior Notes 329 — 329 Interest paid on PIK Toggle Notes (9,893 ) — (9,893 ) Reserve of note receivable — 430 430 Deferred income taxes (12,719 ) — (12,719 ) Stock option compensation expense 117 — 117 Restricted stock compensation expense 50 — 50 Member unit compensation expense — 13 13 Changes in operating assets and liabilities: Accounts receivable 2,050 22 2,072 Inventories (11,432 ) (1,081 ) (12,513 ) Other current assets (1,136 ) 2,497 1,361 Other assets (100 ) — (100 ) Accounts payable 3,488 143 3,631 Accrued pension liabilities 262 — 262 Accrued postretirement liabilities (172 ) — (172 ) Accrued expenses and other (230 ) (97 ) (327 ) Net cash provided by operating activities 8,189 939 9,128 Cash flows from investing activities: Capital expenditures (2,982 ) (225 ) (3,207 ) Acquisitions (23,625 ) — (23,625 ) Net cash used in investing activities (26,607 ) (225 ) (26,832 ) Cash flows from financing activities: Proceeds from revolving credit facility, net 15,016 — 15,016 Payments for first lien term loan (4,388 ) — (4,388 ) Payment of second lien term loan (20,000 ) — (20,000 ) Payment of PIK Toggle Notes (24,107 ) — (24,107 ) Receivable from TPBI 1,466 (1,466 ) — Payment for financing costs (450 ) — (450 ) Redemption of Intrepid options — (661 ) (661 ) Redemption of Intrepid warrants (5,500 ) — (5,500 ) Warrants exercised 4 — 4 Exercise of options 169 — 169 Redemption of options (85 ) — (85 ) Proceeds from issuance of stock 55,736 — 55,736 Net cash provided by (used in) financing activities 17,861 (2,127 ) 15,734 Net decrease in cash (557 ) (1,413 ) (1,970 ) Cash, beginning of period 3,267 1,568 4,835 Cash, end of period $ 2,710 $ 155 $ 2,865 Supplemental disclosures of cash flow information: Cash paid during the period for interest $ 34,553 $ — $ 34,553 Cash paid during the period for income taxes, net $ 623 $ — $ 623 Supplemental schedule of noncash financing activities: Issuance of restricted stock $ 279 $ — $ 279 Conversion of PIK Toggle Notes to equity $ 29,014 $ — $ — Conversion of 7% Senior Notes to equity $ 10,074 $ — $ — Turning Point Brands, Inc. and Subsidiaries Consolidating Statement of Cash Flows Issuer/ Restricted Non-Restricted Consolidated Cash flows from operating activities: Net income (loss) $ 9,875 $ (726 ) $ 9,149 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Gain on sale of property, plant and equipment (2 ) — (2 ) Depreciation expense 1,059 — 1,059 Amortization of deferred financing costs 1,448 — 1,448 Amortization of original issue discount 1,048 — 1,048 Interest incurred but not paid on PIK toggle notes 8,229 — 8,229 Interest incurred but not paid on 7% senior notes 851 — 851 Deferred income taxes 51 — 51 Stock compensation expense 143 — 143 Member unit compensation expense — 91 91 Changes in operating assets and liabilities: Accounts receivable (1,295 ) (112 ) (1,407 ) Inventories (1,450 ) 3,482 2,032 Other current assets (328 ) 377 49 Other assets (118 ) — (118 ) Accounts payable 2,778 (994 ) 1,784 Accrued pension liabilities 163 — 163 Accrued postretirement liabilities (179 ) — (179 ) Accrued expenses and other 596 (557 ) 39 Net cash provided by operating activities 22,869 1,561 24,430 Cash flows from investing activities: Capital expenditures (1,602 ) — (1,602 ) Proceeds from sale of property, plant and equipment 2 — 2 Issuance of note receivable — (430 ) (430 ) Net cash used in investing activities (1,600 ) (430 ) (2,030 ) Cash flows from financing activities: Proceeds from (payments of) revolving credit facility, net (7,335 ) — (7,335 ) Prepaid equity issuance costs (2,049 ) — (2,049 ) Payments for first lien term loan (16,649 ) — (16,649 ) Exercise of options 16 (15 ) 1 Net cash used in financing activities (26,017 ) (15 ) (26,032 ) Net increase (decrease) in cash (4,748 ) 1,116 (3,632 ) Cash, beginning of period 8,015 452 8,467 Cash, end of period $ 3,267 $ 1,568 $ 4,835 Supplemental disclosures of cash flow information: Cash paid during the period for interest $ 23,030 $ 127 $ 23,157 Cash paid during the period for income taxes, net $ 1,027 $ — $ 1,027 Supplemental schedule of noncash financing activities: Accrued expenses incurred for prepaid equity issuance costs $ 1,129 $ — $ 1,129
First Lien Credit Agreement [Member]
Notes Payable and Long-Term Debt [Abstract]
Total Leverage Ratio	The First Lien Credit Agreement contains customary representations and warranties, events of default, affirmative covenants and negative covenants, which impose restrictions on, among other things, the ability of NATC and its subsidiaries to make investments, pay dividends, sell assets, and incur debt and additional liens. In addition, the First Lien Credit Agreement requires NATC to maintain a total leverage ratio as follows: Period Maximum Ratio Closing Date through March 31, 2015 6.50 to 1.00 April 1, 2015 through September 30, 2016 6.25 to 1.00 October 1, 2016 through September 30, 2017 6.00 to 1.00 October 1, 2017 through September 30, 2018 5.75 to 1.00 October 1, 2018 and thereafter 5.50 to 1.00
Second Lien Credit Agreement [Member]
Notes Payable and Long-Term Debt [Abstract]
Total Leverage Ratio	The Second Lien Credit Agreement has the benefit of a second priority security interest in the Collateral and is guaranteed by the same entities as the First Lien Credit Agreement. The Second Lien Credit Agreement contains substantially similar representations and warranties, events of default and covenants as the First Lien Credit Agreement; provided, however, that the total leverage ratio required to be maintained by NATC under the Second Lien Credit Agreement is as follows: Period Maximum Ratio Closing Date through March 31, 2015 6.75 to 1.00 April 1, 2015 through September 30, 2016 6.50 to 1.00 October 1, 2016 through September 30, 2017 6.25 to 1.00 October 1, 2017 through September 30, 2018 6.00 to 1.00 October 1, 2018 and thereafter 5.75 to 1.00

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Taxes [Abstract]
Income Tax Expense (Benefit)	The income tax expense (benefit) for the years ended December 31 consists of the following components: 2016 2015 2014 Current Deferred Total Current Deferred Total Current Deferred Total Federal $ (46 ) $ (12,655 ) $ (12,701 ) $ 321 $ 43 $ 364 $ — $ 31 $ 31 State and Local 760 (64 ) 696 706 8 714 333 6 339 $ 714 $ (12,719 ) $ (12,005 ) $ 1,027 $ 51 $ 1,078 $ 333 $ 37 $ 370
Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities at December 31 consist of: 2016 2015 Assets Liabilities Assets Liabilities Inventory $ 2,268 $ 423 $ 1,640 $ 382 Property, plant and equipment — 1,642 — 1,153 Goodwill and other intangible assets 43 10,431 33 10,431 Accrued pension and postretirement costs 1,964 — 2,086 — NOL carryforward 11,911 — 17,456 — Unrealized loss on investments 582 — — — Deferred income for tax purposes — 1,419 — 2,129 Other 3,864 429 5,756 — Sub-total 20,632 14,344 26,971 14,095 Valuation allowance — — (19,889 ) — Deferred income taxes $ 20,632 $ 14,344 $ 7,082 $ 14,095
Reconciliation of Effective Income Tax Rate	Reconciliation of the federal statutory rate and the effective income tax rate for the years ended December 31 is as follows: 2016 2015 2014 Federal statutory rate 35.0 % 35.0 % 35.0 % State taxes 4.7 7.0 (0.8 ) Permanent differences 13.2 42.5 0.1 Valuation allowance (133.4 ) (74.0 ) (35.6 ) Effective income tax rate (80.5 )% 10.5 % (1.3 )%

Pension and Postretirement Be46

Pension and Postretirement Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Pension and Postretirement Benefit Plans [Abstract]
Reconciliation of Benefit Obligations, Fair Value of Plan Assets and Funded Status	The following tables provide a reconciliation of the changes in the plans’ benefit obligations and fair value of assets for the years ended December 31, 2016 and 2015 and a statement of the funded status: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Reconciliation of benefit obligations: Benefit obligation at January 1 $ 16,994 $ 18,334 $ 5,003 $ 5,213 Service cost 104 125 — — Interest cost 699 695 173 178 Actuarial loss (gain) 86 (1,066 ) (111 ) (55 ) Benefits paid (1,103 ) (1,094 ) (320 ) (333 ) Benefit obligation at December 31 $ 16,780 $ 16,994 $ 4,745 $ 5,003 Reconciliation of fair value of plan assets: Fair value of plan assets at January 1 $ 16,507 $ 17,489 $ — $ — Actual return on plan assets 953 112 — — Employer contributions — — 320 333 Benefits paid (1,103 ) (1,094 ) (320 ) (333 ) Fair value of plan assets at December 31 $ 16,357 $ 16,507 $ — $ — Funded status: Funded status at December 31 $ (423 ) $ (487 ) $ (4,745 ) $ (5,003 ) Unrecognized net actuarial loss (gain) 4,454 4,780 (741 ) (654 ) Net amount recognized $ 4,031 $ 4,293 $ (5,486 ) $ (5,657 )
Accumulated Benefit Obligations Exceeding Fair Value of Plan Assets	Pension plan in which accumulated benefit obligations exceed plan assets at December 31: 2016 2015 Projected benefit obligation $ 16,780 $ 16,994 Accumulated benefit obligation 16,780 16,994 Fair value of plan assets 16,357 16,508
Asset Allocation and Plan Assets Measured at Fair Value on a Recurring Basis	The asset allocation for NATC’s defined benefit plan, by asset category, follows: Target Allocation Percentage of Plan Assets at December 31, 2017 2016 2015 Asset category: Equity securities (1) 60 % 62 % 61 % Debt securities 30 % 26 % 29 % Cash 10 % 12 % 10 % Total 100 % 100 % 100 % (1) No shares of the Company’s common stock were included in equity securities at December 31, 2016 or 2015. The table below presents the balances of the plan’s assets measured at fair value on a recurring basis by level within the fair value hierarchy: Total Level 1 Level 2 Level 3 Pooled Separate Accounts $ 14,391 $ — $ 14,391 $ — Guaranteed Deposit Account 1,966 — — 1,966 Total assets at fair value as of December 31, 2016 $ 16,357 $ — $ 14,391 $ 1,966 Pooled Separate Accounts $ 14,775 $ — $ 14,775 $ — Guaranteed Deposit Account 1,732 — — 1,732 Total assets at fair value as of December 31, 2015 $ 16,507 $ — $ 14,775 $ 1,732
Changes in Fair Value of Guaranteed Deposit Account	The table below sets forth a summary of changes in the fair value of the Guaranteed Deposit Account: Guaranteed Deposit Account Balance at December 31, 2014 $ 1,777 Total gains or losses (realized/unrealized) Return on plan assets 59 Purchases, sales and settlements, net (104 ) Balance at December 31, 2015 1,732 Total gains or losses (realized/unrealized) Return on plan assets 60 Purchases, sales and settlements, net 174 Balance at December 31, 2016 $ 1,966
Amounts Recognized in Consolidated Balance Sheets	The following table provides the amounts recognized in the consolidated balance sheets as of December 31: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Accrued benefit cost $ (423 ) $ (487 ) $ (4,745 ) $ (5,003 ) Accumulated other comprehensive loss, unrecognized net gain/loss 4,454 4,780 (741 ) (654 ) $ 4,031 $ 4,293 $ (5,486 ) $ (5,657 )
Amounts in Accumulated Other Comprehensive Income Expected to be Recognized in 2017	The following table provides the amount in accumulated other comprehensive income that is expected to be recognized in net periodic benefit costs in 2017: Pension Benefits Postretirement Benefits Included in cost of sales $ 23 $ (17 ) Included in selling, general and administrative expenses 453 — $ 476 $ (17 )
Components of Net Periodic Benefit Costs	The following table provides the components of net periodic pension and postretirement benefit costs and total costs for the plans for the years ended December 31: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Service cost $ 104 $ 125 $ — $ — Interest cost 699 695 173 178 Expected return on plan assets (1,034 ) (1,182 ) — — Amortization of gains and losses 493 526 (24 ) (1 ) Net periodic benefit cost $ 262 $ 164 $ 149 $ 177
Weighted Average Assumptions	The weighted average assumptions used in the measurement of NATC’s benefit obligation are as follows: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Discount rate 4.0 % 4.3 % 3.5 % 3.8 % The weighted average assumptions used to determine net periodic pension and postretirement costs are as follows: Pension Benefits Postretirement Benefits 2016 2015 2016 2015 Discount rate 4.3 % 3.9 % 3.8 % 3.5 % Expected return on plan assets 6.5 % 6.5 % — —
Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates	Assumed health care cost trend rates could have a significant effect on the amounts reported for the postretirement benefit plans. A 1% increase in assumed health care cost trend rates would have the following effects: 2016 2015 2014 Effect on total of service and interest cost components of net periodic postretirement cost $ 3 $ 4 $ 4 Effect on the health care component of the accumulated postretirement benefit obligation $ 78 $ 101 $ 88
Expected Future Benefit Payments	The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid: Pension Benefits Postretirement Benefits 2017 $ 1,108 $ 343 2018 1,098 342 2019 1,087 338 2020 1,085 334 2021 1,098 328 2022-2026 5,394 1,537

Lease Commitments (Tables)

Lease Commitments (Tables)	12 Months Ended
	Dec. 31, 2016
Lease Commitments [Abstract]
Future Minimum Lease Payments for Operating Leases	The following is a schedule of future minimum lease payments for operating leases that had initial or remaining non-cancelable lease terms in excess of one year as of December 31, 2016: Operating Leases 2017 $ 1,066 2018 896 2019 782 2020 782 2021 65 Total minimum lease payments $ 3,591

Share Incentive Plans (Tables)

Share Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Share Incentive Plans [Abstract]
Stock Option Activity	Stock option activity for the 2006 and 2015 Plans is summarized below: Incentive Shares Weighted Average Exercise Price Weighted Average Grant Date Fair Value Outstanding, December 31, 2014 1,692,051 $ 2.17 $ 1.19 Exercised (1,043 ) 1.06 0.54 Forfeited (23,337 ) 1.06 0.54 Outstanding, December 31, 2015 1,667,671 2.19 1.20 Granted 53,996 9.26 2.37 Exercised (73,135 ) 2.31 1.27 Forfeited (10,770 ) 3.83 2.17 Outstanding, December 31, 2016 1,637,762 $ 2.41 $ 1.23

Income (Loss) Per Share (Tables

Income (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Income (Loss) Per Share [Abstract]
Earnings Per Share	The following is a reconciliation of the numerators and denominators of the basic and diluted EPS computations of net income (loss): December 31, 2016 December 31, 2015 December 31, 2014 Income Shares Per Share Income Shares Per Share Income Shares Per Share Net income (loss) $ 26,913 $ 9,149 $ (29,405 ) Basic EPS: Weighted average 16,470,352 $ 1.63 7,198,081 $ 1.27 7,223,378 $ (4.07 ) Diluted EPS: Effect of Dilutive securities: Stock options and warrants 1,545,193 1,156,306 — 18,015,545 $ 1.49 8,354,387 $ 1.10 7,223,378 $ (4.07 ) For the year ended December 31, 2014, options to purchase 1,692,050 shares of common stock and warrants to purchase 442,556 shares of common stock were outstanding but were not included in the computation of diluted earnings per share because they were anti-dilutive.

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Information [Abstract]
Financial Information of Reportable Segments	The table below presents financial information about reported segments: December 31, 2016 December 31, 2015 December 31, 2014 Net Sales Smokeless products $ 77,913 $ 74,293 $ 71,465 Smoking products 111,005 105,898 108,799 NewGen products 17,310 17,065 20,065 $ 206,228 $ 197,256 $ 200,329 Operating Income Smokeless products $ 15,946 $ 18,343 $ 21,357 Smoking products 29,790 28,030 25,500 NewGen products (510 ) (636 ) 2,345 Other (1) (1,641 ) (1,226 ) (1,146 ) $ 43,585 $ 44,511 $ 48,056 Interest expense and financing costs (26,621 ) (34,284 ) (34,311 ) Investment income 768 — — Loss on extinguishment of debt (2,824 ) — (42,780 ) Income (Loss) before income taxes $ 14,908 $ 10,227 $ (29,035 ) Capital Expenditures Smokeless products $ 2,975 $ 1,602 $ 1,314 NewGen products 232 — — $ 3,207 $ 1,602 $ 1,314 Depreciation and amortization Smokeless products $ 1,227 $ 1,059 $ 933 NewGen products 58 — — $ 1,285 $ 1,059 $ 933 Assets Smokeless products $ 85,559 $ 75,723 $ 76,550 Smoking products 550,324 516,462 487,778 NewGen products 39,416 13,633 15,883 Other (1) 99,335 26,173 24,869 774,634 631,991 605,080 Less Eliminations (2) (489,614 ) (389,528 ) (362,512 ) $ 285,020 $ 242,463 $ 242,568 (1) “Other” includes our costs and assets that are not assigned to our three reportable segments, such as intercompany transfers, deferred taxes and investments in subsidiaries. All goodwill has been allocated to our reportable segments. (2) “Elimination” includes the elimination of intercompany accounts between segments and investments in subsidiaries.
Net Sales - Domestic and Foreign	Net Sales - Domestic and Foreign 2016 2015 2014 Domestic $ 196,348 $ 188,647 $ 190,819 Foreign 9,880 8,609 9,510 Net Sales $ 206,228 $ 197,256 $ 200,329

Selected Quarterly Financial 51

Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Selected Quarterly Financial Information (Unaudited) [Abstract]
Quarterly Operating Results	The following table presents the quarterly operating results: 1st 2nd 3rd 4th 2016 Net sales $ 49,866 $ 51,581 $ 50,959 $ 53,822 Gross profit 24,647 24,874 24,618 26,217 Net income 2,234 799 (1) 6,793 17,087 (2) Basis net income per share 0.31 0.05 0.38 0.93 Diluted net income per share 0.27 0.05 0.34 0.87 2015 Net sales $ 51,086 $ 47,999 $ 51,431 $ 46,740 Gross profit 24,655 22,611 25,361 23,669 Net income (loss) 3,427 (1,421 ) 4,770 2,373 Basis net income (loss) per share 0.48 (0.20 ) 0.66 0.33 Diluted net income (loss) per share 0.41 (0.20 ) 0.57 0.28 (1) Includes $2,824 of loss on extinguishment of debt. (2) Includes $12,719 of deferred income tax benefits.

Summary of Significant Accoun52

Summary of Significant Accounting Policies, Derivative Instruments (Details) - Maximum [Member]	12 Months Ended
	Dec. 31, 2016
Derivative Instruments [Abstract]
Percentage of anticipated purchases of inventory that may be hedged	100.00%
Term of hedge	12 months
Percentage of non-inventory purchases that may be hedged	90.00%

Summary of Significant Accoun53

Summary of Significant Accounting Policies, Shipping Costs through Advertising and Promotion (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Shipping Costs [Abstract]
Shipping costs	$ 6,500	$ 6,400	$ 5,400
Research and Development Costs [Abstract]
Research and development costs	$ 1,800	1,400	1,200
Inventories [Abstract]
Percentage of inventory where cost is determined using the LIFO method	50.00%
Goodwill and Other Intangible Assets [Abstract]
Goodwill and other intangible assets impairment	$ 0
Other Assets [Abstract]
Deferred stock offering costs		3,200
Advertising and Promotion [Abstract]
Advertising and promotion costs	$ 3,900	$ 2,800	$ 2,400
Machinery, Equipment and Furniture [Member] | Minimum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives of assets	4 years
Machinery, Equipment and Furniture [Member] | Maximum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives of assets	7 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives of assets	10 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives of assets	15 years
Buildings and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives of assets	15 years

Summary of Significant Accoun54

Summary of Significant Accounting Policies, Risks and Uncertainties (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)StateCounterparty	Dec. 31, 2015USD ($)	Apr. 01, 2009$ / Cigar$ / Pack$ / lb$ / FiftyPaper$ / FiftyTube	Mar. 31, 2009$ / lb
Risks and Uncertainties [Abstract]
Number of states that are parties to the Master Settlement Agreement and the Smokeless Tobacco Master Settlement Agreement | State	46
Number of MSA cigarette manufacturers and/or distributors | Counterparty	49
Term for restricted withdrawal of principal from MSA escrow account	25 years
Deposit to be made in MSA escrow account by April 15, 2017 for 2016 sales	$ 100
Deposit made in MSA escrow account for 2015 sales	100
Fair Value of MSA Escrow Account [Abstract]
Amortized costs	31,942
Gross unrealized gains	19
Gross unrealized losses	(1,551)
Estimated fair value	30,410
Master Settlement Agreement Escrow Account by Sales Year [Abstract]
1,999	211	$ 211
2,000	1,017	1,017
2,001	1,673	1,673
2,002	2,271	2,271
2,003	4,249	4,249
2,004	3,715	3,715
2,005	4,552	4,552
2,006	3,847	3,847
2,007	4,167	4,167
2,008	3,364	3,364
2,009	1,626	1,626
2,010	406	406
2,011	193	193
2,012	199	198
2,013	173	173
2,014	142	142
2,015	100	38
2,016	37	0
Total	31,942	$ 31,842
Cigarettes [Member]
Federal Excise Tax Rate by Product Category [Abstract]
Federal excise tax rate (in dollars per unit) | $ / Pack			1.0066
Large Cigars [Member]
Federal Excise Tax Rate by Product Category [Abstract]
Federal excise tax rate (in dollars per unit) | $ / Cigar			0.4026
Federal excise tax rate percentage			52.75%
Little Cigars [Member]
Federal Excise Tax Rate by Product Category [Abstract]
Federal excise tax rate (in dollars per unit) | $ / Pack			1.0066
Pipe Tobacco (including Shisha) [Member]
Federal Excise Tax Rate by Product Category [Abstract]
Federal excise tax rate (in dollars per unit) | $ / lb			2.8311
Chewing Tobacco [Member]
Federal Excise Tax Rate by Product Category [Abstract]
Federal excise tax rate (in dollars per unit) | $ / lb			0.5033
Snuff [Member]
Federal Excise Tax Rate by Product Category [Abstract]
Federal excise tax rate (in dollars per unit) | $ / lb			1.51
RYO/MYO and Cigar Wrappers [Member]
Federal Excise Tax Rate by Product Category [Abstract]
Federal excise tax rate (in dollars per unit) | $ / lb			24.78	1.0969
Cigarette Papers [Member]
Federal Excise Tax Rate by Product Category [Abstract]
Federal excise tax rate (in dollars per unit) | $ / FiftyPaper			0.0315
Cigarette Tubes [Member]
Federal Excise Tax Rate by Product Category [Abstract]
Federal excise tax rate (in dollars per unit) | $ / FiftyTube			0.063
Cash and Cash Equivalents [Member]
Fair Value of MSA Escrow Account [Abstract]
Amortized costs	2,786
Gross unrealized gains	0
Gross unrealized losses	0
Estimated fair value	2,786
U. S. Governmental Agency Obligations [Member]
Fair Value of MSA Escrow Account [Abstract]
Amortized costs	29,156
Gross unrealized gains	19
Gross unrealized losses	(1,551)
Estimated fair value	27,624
Maturities of U.S. Governmental Agency Obligations [Abstract]
Less than five years	9,113
Six to ten years	16,141
Greater than ten years	3,902
Total U.S. Governmental agency obligations	$ 29,156

Summary of Significant Accoun55

Summary of Significant Accounting Policies, Food and Drug Administration (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2016Class	Dec. 31, 2016CategoryClass
Food and Drug Administration [Abstract]
Number of categories of tobacco products regulated by the FDA | Category		4
Number of classes of regulated tobacco products on which user fees are assessed by the FDA		6
Number of classes of newly-regulated tobacco products on which user fees are assessed by the FDA	2
Number of classes of regulated tobacco products which calculate market share percentage based upon the prior quarter		5

Summary of Significant Accoun56

Summary of Significant Accounting Policies, Concentration of Credit Risk (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)Customer	Dec. 31, 2015USD ($)Customer	Dec. 31, 2014Customer
Concentration of Credit Risk [Abstract]
Bank deposits, including MSA escrow accounts, in excess of federally insured limits | $	$ 5.2	$ 37.1
Gross Sales [Member] | Customer Concentration Risk [Member]
Concentration of Credit Risk [Abstract]
Number of customers accounting for more than 10% of sales | Customer	0	0	1
Concentration risk percentage			10.90%

Summary of Significant Accoun57

Summary of Significant Accounting Policies, Accounts Receivable (Details) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Movement in Valuation Allowance [Roll Forward]
Balance at beginning of period	$ 137	$ 137
Increase from acquisition	15	0
Deductions of allowance account	(117)	0
Balance at end of period	$ 35	$ 137

Summary of Significant Accoun58

Summary of Significant Accounting Policies, Recent Accounting Pronouncements Adopted (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Recent Accounting Pronouncements Adopted [Abstract]
Debt issuance costs	$ 4,388	$ 6,257
Income tax benefit	(12,005)	1,078	$ 370
ASU 2015-03 [Member]
Recent Accounting Pronouncements Adopted [Abstract]
Debt issuance costs		6,300
ASU 2015-17 [Member]
Recent Accounting Pronouncements Adopted [Abstract]
Deferred income taxes		$ 400
ASU 2016-09 [Member]
Recent Accounting Pronouncements Adopted [Abstract]
Income tax benefit	$ (300)

Initial Public Offering (Detail

Initial Public Offering (Details) $ / shares in Units, $ in Thousands	1 Months Ended		7 Months Ended	12 Months Ended
	May 31, 2016USD ($)$ / sharesshares	Apr. 30, 2016shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)	Jan. 31, 2014USD ($)	Jan. 13, 2014USD ($)
Initial Public Offering [Abstract]
Payment of expenses in connection with Initial Public Offering	$ 3,900			$ 0	$ 2,049	$ 0
Payment to purchase and retire Intrepid Warrants	5,500			5,500	0	0
Payment to redeem and retire PIK Toggle Notes	34,000			24,107
Payment to redeem and retire Second Lien Term Notes	20,200
Payments to repurchase and retire options to buy Intrepid Common Units	700
Payroll taxes related to payments to repurchase and retire options to buy Intrepid Common Units	22
Increase in cash	83			(1,970)	(3,632)	(26,912)
Second Lien Term Loan [Member]
Initial Public Offering [Abstract]
Payment to redeem and retire Second Lien Term Notes				20,000	0	$ 0
Face amount	20,000		$ 60,000	$ 60,000	80,000			$ 80,000
Payment of debt redemption prepayment penalty	$ 200
Debt redemption penalty prepayment percentage	1.00%
7% Senior Notes [Member]
Initial Public Offering [Abstract]
Face amount					$ 12,600		$ 11,000
Interest rate	7.00%		7.00%	7.00%	7.00%	7.00%	7.00%
Warrants Purchased and Retired with Proceeds from Initial Public Offering [Member]
Initial Public Offering [Abstract]
Payment to purchase and retire Intrepid Warrants	$ 3,300
Warrants Purchased and Retired Upon Redemption of 7% Senior Notes and PIK Toggle Notes [Member]
Initial Public Offering [Abstract]
Payment to purchase and retire Intrepid Warrants	$ 2,300
Voting Common Stock [Member]
Initial Public Offering [Abstract]
Stock split conversion ratio		10.43174381
Sales price (in dollars per share) | $ / shares	$ 10
Gross proceeds from sale of common stock	$ 62,100
Common Stock Outstanding [Abstract]
Shares outstanding (in shares) | shares	6,259,480		16,927,737	6,259,480
Shares issued by the Initial Public Offering (in shares) | shares	6,210,000
Non-voting shares converted to voting shares (in shares) | shares			938,857
Voting shares issued as restricted stock, net of forfeitures (in shares) | shares			25,944
Voting shares issued from exercise of stock options (in shares) | shares			66,926
Voting shares issued from exercise of warrants (in shares) | shares			442,558
Shares outstanding (in shares) | shares	16,927,737	6,259,480	18,402,022	18,402,022	6,259,480
Voting Common Stock [Member] | 7% Senior Notes [Member]
Common Stock Outstanding [Abstract]
Shares issued for Notes (in shares) | shares	1,289,819
Voting Common Stock [Member] | PIK Toggle Notes [Member]
Common Stock Outstanding [Abstract]
Shares issued for Notes (in shares) | shares	3,168,438
Voting Common Stock [Member] | Over-Allotment Option [Member]
Common Stock Outstanding [Abstract]
Shares issued by the Initial Public Offering (in shares) | shares	810,000
Nonvoting Common Stock [Member]
Initial Public Offering [Abstract]
Stock split conversion ratio		10.43174381
Common Stock Outstanding [Abstract]
Shares outstanding (in shares) | shares	938,857		938,857	938,857
Shares outstanding (in shares) | shares	938,857	938,857	0	0	938,857

Acquisitions, Wind River Tobacc

Acquisitions, Wind River Tobacco Company (Details) - Wind River Tobacco Company [Member] $ in Millions	Nov. 18, 2016USD ($)Brand
Acquisitions [Abstract]
Number of brands of chewing tobacco purchased | Brand	5
Purchase price	$ 2.5
Cash paid at closing	0.6
Note issued at closing	$ 1.9
Term of note	3 years
Trade Names [Member]
Acquisitions [Abstract]
Purchase price	$ 2.4

Acquisitions, VaporBeast (Detai

Acquisitions, VaporBeast (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 30, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assets Acquired [Abstract]
Goodwill		$ 134,390	$ 134,390	$ 128,697	$ 128,697
VaporBeast [Member]
Acquisitions [Abstract]
Cash paid at closing	$ 4,000
Notes issued at closing	19,000
Short-term notes paid after closing		$ 19,000
Payments deferred at closing	4,000
Term of payment deferral at closing			18 months
Purchase Price [Abstract]
Total purchase price	27,000
Adjustments to purchase price [Abstract]
Estimated working capital	(313)
Fair value of holdback	(128)
Adjusted purchase price	26,559
Assets Acquired [Abstract]
Working capital	4,587
Property and equipment	7
Other intangible assets	16,272
Net assets acquired	20,866
Goodwill	$ 5,693
Pro Forma Information [Abstract]
Net sales from acquisition date through December 31, 2016			$ 4,301
Income before income taxes from acquisition date through December 31, 2016			421
Net income from acquisition date through December 31, 2016			397
Pro forma net sales			256,032	236,216
Pro forma income before income taxes			18,831	14,285
Pro forma net income (loss)			$ 30,542	$ 12,904
Pro forma basic earnings per share (in dollars per share)			$ 1.61	$ 1.79
Pro forma diluted earnings per share (in dollars per share)			$ 1.47	$ 1.54
Pro forma basic weighted average common shares outstanding - inclusive of voting and non-voting shares (in shares)			16,470,352	7,198,081
Pro forma diluted weighted average common shares outstanding - inclusive of voting and non-voting shares (in shares)			18,015,545	8,354,387

Foreign Exchange Contracts (Det

Foreign Exchange Contracts (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Maximum [Member]
Foreign Exchange Contracts [Abstract]
Percentage of anticipated purchases of inventory that may be hedged	100.00%
Percentage of non-inventory purchases that may be hedged	90.00%
Term of hedge	12 months
Foreign Exchange Contracts [Member]
Foreign Exchange Contracts [Abstract]
Purchase contracts executed	€ 5.6	€ 11.5
Notional amount	€ 4.9	€ 5.1
Foreign Exchange Contracts [Member] | Minimum [Member]
Foreign Exchange Contracts [Abstract]
Maturity date of contract	Jan. 26, 2017	May 13, 2015
Foreign Exchange Contracts [Member] | Maximum [Member]
Foreign Exchange Contracts [Abstract]
Maturity date of contract	Jul. 17, 2017	Jul. 11, 2016

Fair Value of Financial Instr63

Fair Value of Financial Instruments (Details) $ in Thousands, € in Millions	Dec. 31, 2016USD ($)	Dec. 31, 2016EUR (€)	May 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2015EUR (€)	Dec. 31, 2014	Jan. 31, 2014USD ($)	Jan. 13, 2014USD ($)
Long-Term Debt [Abstract]
Outstanding balance	$ 207,579			$ 298,679
PIK Toggle Notes [Member]
Long-Term Debt [Abstract]
Outstanding balance	0			58,882
Face amount				60,100				$ 45,000
7% Senior Notes [Member]
Long-Term Debt [Abstract]
Outstanding balance	$ 0			10,360
Face amount				$ 12,600			$ 11,000
Interest rate	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%
First Lien Term Loan [Member]
Long-Term Debt [Abstract]
Outstanding balance	$ 146,451			$ 150,555
Face amount	146,500			151,700				170,000
Second Lien Term Loan [Member]
Long-Term Debt [Abstract]
Outstanding balance	59,128			78,882
Face amount	60,000		$ 20,000	80,000				$ 80,000
Foreign Exchange Contracts [Member]
Foreign Exchange [Abstract]
Notional amount | €		€ 4.9			€ 5.1
Fair Value [Member] | PIK Toggle Notes [Member]
Long-Term Debt [Abstract]
Long-term debt				60,100
Fair Value [Member] | 7% Senior Notes [Member]
Long-Term Debt [Abstract]
Long-term debt				12,600
Fair Value [Member] | First Lien Term Loan [Member]
Long-Term Debt [Abstract]
Long-term debt	146,500			151,700
Fair Value [Member] | Second Lien Term Loan [Member]
Long-Term Debt [Abstract]
Long-term debt	$ 60,000			$ 80,000

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Inventories [Abstract]
Raw materials and work in process	$ 2,596	$ 1,940
Leaf tobacco	27,391	20,839
Other	1,232	1,237
Inventory	66,385	47,647
LIFO reserve	(4,200)	(3,308)
Inventory, net	62,185	44,339
Reduction in LIFO Reserve, effect on cost of goods sold and net loss			$ (900)
Inventory Valuation Allowance [Member]
Movement in Valuation Allowance [Roll Forward]
Balance at beginning of period	(305)	(1,560)
Increase due to acquisition	(256)	0
Charged to cost and expense	(566)	(156)
Deductions for inventory disposed	527	1,411
Balance at end of period	(600)	(305)	$ (1,560)
Smokeless Products [Member]
Inventories [Abstract]
Finished goods	4,789	3,615
Smoking Products [Member]
Inventories [Abstract]
Finished goods	18,384	14,077
Electronic / Vaporizer Products [Member]
Inventories [Abstract]
Finished goods	$ 11,993	$ 5,939

Property, Plant and Equipment65

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, plant and equipment	$ 17,528	$ 14,314
Accumulated depreciation	(9,938)	(8,711)
Property, plant and equipment, net	7,590	5,603
Land [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment	22	0
Building and Improvements [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment	1,899	0
Leasehold Improvements [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment	1,666	2,196
Machinery and Equipment [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment	10,532	8,997
Furniture and Fixtures [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment	$ 3,409	$ 3,121

Goodwill and Other Intangible66

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Roll Forward]
Balance at beginning of period	$ 128,697	$ 128,697
Acquisitions	5,693	0
Balance at end of period	134,390	128,697
Unamortized Indefinite Life Intangible Assets [Abstract]
Gross carrying amount	21,710	8,553
Amortized Intangible Assets [Abstract]
Gross carrying amount	5,486	0
Accumulated amortization	58	0
Smokeless [Member]
Goodwill [Roll Forward]
Balance at beginning of period	32,590	32,590
Acquisitions	0	0
Balance at end of period	32,590	32,590
Smoking [Member]
Goodwill [Roll Forward]
Balance at beginning of period	96,107	96,107
Acquisitions	0	0
Balance at end of period	96,107	96,107
NewGen [Member]
Goodwill [Roll Forward]
Balance at beginning of period	0	0
Acquisitions	5,693	0
Balance at end of period	5,693	0
Trade Names [Member]
Unamortized Indefinite Life Intangible Assets [Abstract]
Gross carrying amount	21,657	8,500
Formulas [Member]
Unamortized Indefinite Life Intangible Assets [Abstract]
Gross carrying amount	53	53
Customer Relationships [Member]
Amortized Intangible Assets [Abstract]
Gross carrying amount	5,386	0
Accumulated amortization	$ 55	0
Amortized intangible assets, useful life	8 years
Non-Compete Agreements [Member]
Amortized Intangible Assets [Abstract]
Gross carrying amount	$ 100	0
Accumulated amortization	$ 3	$ 0
Amortized intangible assets, useful life	3 years 6 months

Deferred Financing Costs (Detai

Deferred Financing Costs (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred Financing Costs [Abstract]
Deferred financing costs, net of accumulated amortization of $202 and $134, respectively	$ 139	$ 208
Deferred financing costs, accumulated amortization	$ 202	$ 134

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accrued Liabilities [Abstract]
Accrued payroll and related items	$ 5,331	$ 3,659
Customer returns and allowances	2,818	2,015
Other	7,187	5,379
Total accrued liabilities	$ 15,336	$ 11,053

Notes Payable and Long-Term D69

Notes Payable and Long-Term Debt, Summary of Notes Payable and Long-Term Debt (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Nov. 30, 2016	May 31, 2016	Jan. 31, 2014	Jan. 13, 2014
Notes Payable and Long-Term Debt [Abstract]
Notes payable and long-term debt		$ 207,579	$ 298,679
Less deferred finance charges		(4,388)	(6,257)
Less current maturities		(1,650)	(1,650)
Long-term debt		201,541	290,772
Loss on extinguishment of debt	$ (2,824)	(2,824)	0	$ (42,780)
First Lien Term Loan [Member]
Notes Payable and Long-Term Debt [Abstract]
Notes payable and long-term debt		146,451	150,555
Face amount		146,500	151,700					$ 170,000
Second Lien Term Loan [Member]
Notes Payable and Long-Term Debt [Abstract]
Notes payable and long-term debt		59,128	78,882
Face amount		60,000	80,000			$ 20,000		80,000
Note Payable - VaporBeast [Member]
Notes Payable and Long-Term Debt [Abstract]
Notes payable and long-term debt		2,000	0
Face amount					$ 2,000
PIK Toggle Notes [Member]
Notes Payable and Long-Term Debt [Abstract]
Notes payable and long-term debt		0	58,882
Face amount			60,100					45,000
Loss on extinguishment of debt		(2,800)
7% Senior Notes [Member]
Notes Payable and Long-Term Debt [Abstract]
Notes payable and long-term debt		0	10,360
Face amount			$ 12,600				$ 11,000
ABL Credit Agreement [Member]
Notes Payable and Long-Term Debt [Abstract]
Maximum borrowing capacity		$ 40,000						$ 40,000
NATC [Member]
Notes Payable and Long-Term Debt [Abstract]
Loss on extinguishment of debt				$ (42,800)

Notes Payable and Long-Term D70

Notes Payable and Long-Term Debt, First Lien Credit Agreement (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Total Leverage Ratio [Abstract]
Voluntary prepayment	$ 20,200
First Lien Credit Agreement [Member]
Total Leverage Ratio [Abstract]
Voluntary prepayment		$ 4,388	$ 16,649	$ 1,650
NATC [Member] | First Lien Credit Agreement [Member]
Notes Payable and Long-Term Debt [Abstract]
Weighted average interest rate		9.25%
Total Leverage Ratio [Abstract]
Voluntary prepayment			$ 15,000
NATC [Member] | First Lien Credit Agreement [Member] | Maximum [Member]
Total Leverage Ratio [Abstract]
Closing Date through March 31, 2015		6.50
April 1, 2015 through September 30, 2016		6.25
October 1, 2016 through September 30, 2017		6
October 1, 2017 through September 30, 2018		5.75
October 1, 2018 and thereafter		5.50
NATC [Member] | First Lien Credit Agreement LIBOR Rate Loans [Member] | LIBOR [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate		6.50%
NATC [Member] | First Lien Credit Agreement LIBOR Rate Loans [Member] | LIBOR [Member] | Minimum [Member]
Notes Payable and Long-Term Debt [Abstract]
Interest rate		1.25%
NATC [Member] | First Lien Credit Agreement Base Rate Loans [Member]
Notes Payable and Long-Term Debt [Abstract]
Interest rate		2.25%
Margin on variable rate		5.50%
NATC [Member] | First Lien Credit Agreement Base Rate Loans [Member] | LIBOR [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate		1.00%
Term of variable rate		1 month
NATC [Member] | First Lien Credit Agreement Base Rate Loans [Member] | Federal Funds Rate [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate		0.50%

Notes Payable and Long-Term D71

Notes Payable and Long-Term Debt, Second Lien Credit Agreement (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	May 31, 2016	Dec. 31, 2016
Notes Payable and Long-Term Debt [Abstract]
Voluntary prepayment	$ 20.2
NATC [Member] | Second Lien Credit Agreement [Member]
Notes Payable and Long-Term Debt [Abstract]
Weighted average interest rate		11.50%
Voluntary prepayment		$ 20
NATC [Member] | Second Lien Credit Agreement [Member] | Maximum [Member]
Total Leverage Ratio [Abstract]
Closing Date through March 31, 2015		6.75
April 1, 2015 through September 30, 2016		6.50
October 1, 2016 through September 30, 2017		6.25
October 1, 2017 through September 30, 2018		6
October 1, 2018 and thereafter		5.75
NATC [Member] | Second Lien Credit Agreement LIBOR Rate Loans [Member] | LIBOR [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate		10.25%
NATC [Member] | Second Lien Credit Agreement LIBOR Rate Loans [Member] | LIBOR [Member] | Minimum [Member]
Notes Payable and Long-Term Debt [Abstract]
Floor interest rate		1.25%
NATC [Member] | Second Lien Credit Agreement Base Rate Loans [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate		9.25%
Interest rate		2.25%
NATC [Member] | Second Lien Credit Agreement Base Rate Loans [Member] | LIBOR [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate		1.00%
Term of variable rate		1 month
NATC [Member] | Second Lien Credit Agreement Base Rate Loans [Member] | Federal Funds Rate [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate		0.50%

Notes Payable and Long-Term D72

Notes Payable and Long-Term Debt, Revolving Credit Facility (Details) - Revolving Credit Facility [Member] - USD ($)	12 Months Ended
	Dec. 31, 2016	Jan. 13, 2014
Notes Payable and Long-Term Debt [Abstract]
Maximum borrowing capacity	$ 40,000,000	$ 40,000,000
Borrowing base	Borrowing base, which is the sum of (i) 85% of eligible accounts receivable, plus (ii) the lesser of (A) the product of 70% multiplied by the value of eligible inventory and (B) the product of 85% multiplied by the net recovery percentage identified in the most recent inventory appraisal multiplied by the value of eligible inventory, plus (iii) the lesser of (A) the product of 75% multiplied by the value of eligible inventory and (B) the product of 85% multiplied by the net recovery percentage identified in the most recent inventory appraisal multiplied by the value of the eligible finished goods inventory, minus (iv) the aggregate amount of reserves established by the administrative agent.
Balance outstanding	$ 15,000,000
Available borrowing capacity	$ 17,400,000
Weighted average interest rate	5.25%
NATC [Member] | Minimum [Member]
Notes Payable and Long-Term Debt [Abstract]
Average excess availability	$ 15,000,000
NATC [Member] | Maximum [Member]
Notes Payable and Long-Term Debt [Abstract]
Average excess availability	$ 30,000,000
NATC [Member] | Base Rate [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate	1.50%
NATC [Member] | Base Rate [Member] | Minimum [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate	1.25%
NATC [Member] | Base Rate [Member] | Maximum [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate	1.75%
NATC [Member] | LIBOR [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate	2.50%
NATC [Member] | LIBOR [Member] | Minimum [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate	2.25%
NATC [Member] | LIBOR [Member] | Maximum [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate	2.75%

Notes Payable and Long-Term D73

Notes Payable and Long-Term Debt, Note Payable - VaporBeast (Details) - Note Payable - VaporBeast [Member] $ in Millions	Nov. 30, 2016USD ($)
Notes Payable and Long-Term Debt [Abstract]
Face amount	$ 2
Interest rate	6.00%
Late payment fee percentage	5.00%
Default interest rate	13.00%

Notes Payable and Long-Term D74

Notes Payable and Long-Term Debt, Credit Line with Standard General (Details) - Standard General L.P. [Member] - Line of Credit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 08, 2016	Dec. 08, 2015
Line of Credit Facility [Abstract]
Maximum borrowing capacity		$ 50
Borrowings under the line of credit	$ 0
LIBOR [Member]
Line of Credit Facility [Abstract]
Margin on variable rate	6.50%
Floor interest rate	1.00%

Notes Payable and Long-Term D75

Notes Payable and Long-Term Debt, PIK Toggle Notes (Details) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Apr. 30, 2016shares	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Jan. 13, 2014USD ($)$ / sharesshares
Notes Payable and Long-Term Debt [Abstract]
Loss on extinguishment of debt		$ (2,824)	$ (2,824)	$ 0	$ (42,780)
PIK Toggle Notes [Member]
Notes Payable and Long-Term Debt [Abstract]
Face amount				$ 60,100		$ 45,000
Number of shares of TPB common stock that can be purchased with warrants (in shares) | shares	442,558					42,424
Purchase price of common stock (in dollars per unit) | $ / shares						$ 0.01
Stock split conversion ratio	10.43174381
Original issue discount						$ 1,700
Issue price						$ 43,300
Loss on extinguishment of debt			$ (2,800)
PIK Toggle Notes [Member] | LIBOR [Member]
Notes Payable and Long-Term Debt [Abstract]
Margin on variable rate			13.75%
PIK Toggle Notes [Member] | LIBOR [Member] | Minimum [Member]
Notes Payable and Long-Term Debt [Abstract]
Interest rate			1.25%

Notes Payable and Long-Term D76

Notes Payable and Long-Term Debt, 7% Senior Notes (Details) - USD ($) $ / shares in Units, $ in Millions	Dec. 31, 2016	May 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jan. 31, 2014
Intrepid Brands, LLC [Member]
Notes Payable and Long-Term Debt [Abstract]
Number of membership units in Intrepid that can be purchased with warrants (in shares)					11,000,000
Percentage of Common Units called by warrants to total Common Units outstanding	40.00%				40.00%
Purchase price of common unit (in dollars per unit)					$ 1
7% Senior Notes [Member]
Notes Payable and Long-Term Debt [Abstract]
Interest rate	7.00%	7.00%	7.00%	7.00%	7.00%
Face amount			$ 12.6		$ 11
Original issue discount					2.8
Issue price					$ 8.2

Notes Payable and Long-Term D77

Notes Payable and Long-Term Debt, Restricted/Non-Restricted Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current assets [Abstract]
Cash	$ 2,865	$ 4,835	$ 8,467	$ 35,379
Accounts receivable	2,181	3,940
Inventories	62,185	44,339
Other current assets	11,625	10,838
Total current assets	78,856	63,952
Property, plant and equipment, net	7,590	5,603
Deferred income taxes	6,288	0
Deferred financing costs, net	139	208
Goodwill	134,390	128,697	128,697
Investment in subsidiaries	0	0
Other intangible assets, net	27,138	8,553
Master Settlement Agreement - escrow deposits	30,410	31,842
Other assets	209	3,608
Total assets	285,020	242,463	242,568
Current liabilities [Abstract]
Accounts payable	9,153	4,087
Accrued liabilities	15,336	11,053
Accrued interest expense	394	4,329
First lien term loan	1,650	1,650
Revolving credit facility	15,034	18
Total current liabilities	41,567	21,137
Notes payable and long-term debt	201,541	290,772
Deferred income taxes	0	7,013
Postretirement benefits	4,407	4,666
Pension benefits	423	487
Other long-term liabilities	3,024	0
Total liabilities	250,962	324,075
Stockholders' equity (deficit) [Abstract]
Additional paid-in capital	104,895	12,628
Advance to TPB	0	0
Accumulated other comprehensive loss	(4,049)	(3,512)
Retained earnings (accumulated deficit)	(66,972)	(90,800)
Total stockholders' equity (deficit)	34,058	(81,612)	(91,572)	(63,434)
Total liabilities and stockholders' equity (deficit)	285,020	242,463
Eliminations [Member]
Current assets [Abstract]
Cash	0	0
Accounts receivable	0	0
Inventories	0	0
Other current assets	0	0
Total current assets	0	0
Property, plant and equipment, net	0	0
Deferred income taxes	0
Deferred financing costs, net	0	0
Goodwill	0	0
Investment in subsidiaries	(50,537)	(31,489)
Other intangible assets, net	0	0
Master Settlement Agreement - escrow deposits	0	0
Other assets	0	0
Total assets	(50,537)	(31,489)
Current liabilities [Abstract]
Accounts payable	0	0
Accrued liabilities	0	0
Accrued interest expense	0	0
First lien term loan	0	0
Revolving credit facility	0	0
Total current liabilities	0	0
Notes payable and long-term debt	0	0
Deferred income taxes		0
Postretirement benefits	0	0
Pension benefits	0	0
Other long-term liabilities	0
Total liabilities	0	0
Stockholders' equity (deficit) [Abstract]
Additional paid-in capital	(74,995)	(74,995)
Advance to TPB	0	0
Accumulated other comprehensive loss	0	0
Retained earnings (accumulated deficit)	24,458	43,506
Total stockholders' equity (deficit)	(50,537)	(31,489)
Total liabilities and stockholders' equity (deficit)	(50,537)	(31,489)
Issuer/Restricted [Member]
Current assets [Abstract]
Cash	2,710	3,267	8,015
Accounts receivable	2,091	3,828
Inventories	54,830	38,065
Other current assets	8,874	5,590
Total current assets	68,505	50,750
Property, plant and equipment, net	7,365	5,603
Deferred income taxes	6,288
Deferred financing costs, net	139	208
Goodwill	134,390	128,697
Investment in subsidiaries	50,537	31,489
Other intangible assets, net	27,138	8,553
Master Settlement Agreement - escrow deposits	30,410	31,842
Other assets	209	3,178
Total assets	324,981	260,320
Current liabilities [Abstract]
Accounts payable	8,961	4,038
Accrued liabilities	14,336	9,956
Accrued interest expense	394	4,329
First lien term loan	1,650	1,650
Revolving credit facility	15,034	18
Total current liabilities	40,375	19,991
Notes payable and long-term debt	201,541	290,772
Deferred income taxes		7,013
Postretirement benefits	4,407	4,666
Pension benefits	423	487
Other long-term liabilities	3,024
Total liabilities	249,770	322,929
Stockholders' equity (deficit) [Abstract]
Additional paid-in capital	168,990	76,410
Advance to TPB	2,224	793
Accumulated other comprehensive loss	(4,049)	(3,512)
Retained earnings (accumulated deficit)	(92,138)	(136,372)
Total stockholders' equity (deficit)	75,211	(62,609)
Total liabilities and stockholders' equity (deficit)	324,981	260,320
Non-Restricted [Member]
Current assets [Abstract]
Cash	155	1,568	452
Accounts receivable	90	112
Inventories	7,355	6,274
Other current assets	2,751	5,248
Total current assets	10,351	13,202
Property, plant and equipment, net	225	0
Deferred income taxes	0
Deferred financing costs, net	0	0
Goodwill	0	0
Investment in subsidiaries	0	0
Other intangible assets, net	0	0
Master Settlement Agreement - escrow deposits	0	0
Other assets	0	430
Total assets	10,576	13,632
Current liabilities [Abstract]
Accounts payable	192	49
Accrued liabilities	1,000	1,097
Accrued interest expense	0	0
First lien term loan	0	0
Revolving credit facility	0	0
Total current liabilities	1,192	1,146
Notes payable and long-term debt	0	0
Deferred income taxes		0
Postretirement benefits	0	0
Pension benefits	0	0
Other long-term liabilities	0
Total liabilities	1,192	1,146
Stockholders' equity (deficit) [Abstract]
Additional paid-in capital	10,900	11,213
Advance to TPB	(2,224)	(793)
Accumulated other comprehensive loss	0	0
Retained earnings (accumulated deficit)	708	2,066
Total stockholders' equity (deficit)	9,384	12,486
Total liabilities and stockholders' equity (deficit)	10,576	13,632
Common Stock, Voting [Member]
Stockholders' equity (deficit) [Abstract]
Common stock	184	63
Total stockholders' equity (deficit)	184	63	72	72
Common Stock, Voting [Member] | Issuer/Restricted [Member]
Stockholders' equity (deficit) [Abstract]
Common stock	184	63
Common Stock, Nonvoting [Member]
Stockholders' equity (deficit) [Abstract]
Common stock	0	9
Total stockholders' equity (deficit)	$ 0	9	$ 0	$ 0
Common Stock, Nonvoting [Member] | Issuer/Restricted [Member]
Stockholders' equity (deficit) [Abstract]
Common stock		$ 9

Notes Payable and Long-Term D78

Notes Payable and Long-Term Debt, Restricted/Non-Restricted Consolidating Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended										12 Months Ended
	Dec. 31, 2016		Sep. 30, 2016	Jun. 30, 2016		Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Consolidating Statement of Operations [Abstract]
Net sales	$ 53,822		$ 50,959	$ 51,581		$ 49,866	$ 46,740	$ 51,431	$ 47,999	$ 51,086	$ 206,228	$ 197,256	$ 200,329
Cost of sales											105,872	100,960	107,165
Gross profit	26,217		24,618	24,874		24,647	23,669	25,361	22,611	24,655	100,356	96,296	93,164
Selling, general and administrative expenses											56,771	51,785	45,108
Operating income											43,585	44,511	48,056
Interest expense and financing costs											26,621	34,284	34,311
Investment income											(768)	0	0
Loss on extinguishment of debt				2,824							2,824	0	42,780
Income (loss) before income taxes											14,908	10,227	(29,035)
Income tax expense (benefit)											(12,005)	1,078	370
Net income (loss)	$ 17,087	[1]	$ 6,793	$ 799	[2]	$ 2,234	$ 2,373	$ 4,770	$ (1,421)	$ 3,427	26,913	9,149	$ (29,405)
Issuer/Restricted [Member]
Consolidating Statement of Operations [Abstract]
Net sales											193,219	180,191
Cost of sales											95,885	88,828
Gross profit											97,334	91,363
Selling, general and administrative expenses											52,818	46,231
Operating income											44,516	45,132
Interest expense and financing costs											26,564	34,179
Investment income											(768)
Loss on extinguishment of debt											2,824
Income (loss) before income taxes											15,896	10,953
Income tax expense (benefit)											(12,005)	1,078
Net income (loss)											27,901	9,875
Non-Restricted [Member]
Consolidating Statement of Operations [Abstract]
Net sales											13,009	17,065
Cost of sales											9,987	12,132
Gross profit											3,022	4,933
Selling, general and administrative expenses											3,953	5,554
Operating income											(931)	(621)
Interest expense and financing costs											57	105
Investment income											0
Loss on extinguishment of debt											0
Income (loss) before income taxes											(988)	(726)
Income tax expense (benefit)											0	0
Net income (loss)											$ (988)	$ (726)
[1]	Includes $12,719 of deferred income tax benefits.
[2]	Includes $2,824 of loss on extinguishment of debt.

Notes Payable and Long-Term D79

Notes Payable and Long-Term Debt, Restricted/Non-Restricted Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended										12 Months Ended
	May 31, 2016	Dec. 31, 2016		Sep. 30, 2016	Jun. 30, 2016		Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities [Abstract]
Net income (loss)		$ 17,087	[1]	$ 6,793	$ 799	[2]	$ 2,234	$ 2,373	$ 4,770	$ (1,421)	$ 3,427	$ 26,913	$ 9,149	$ (29,405)
Adjustments to reconcile net income (loss) to net cash provided by operating activities [Abstract]
Loss on extinguishment of debt					$ 2,824							2,824	0	42,780
Gain on sale of property, plant and equipment												0	(2)	0
Depreciation expense												1,227	1,059	933
Amortization of deferred financing costs												1,419	1,448	1,453
Amortization of original issue discount												724	1,048	1,044
Amortization of other intangible assets												58	0	0
Interest paid on PIK Toggle Notes												(9,893)
Reserve of note receivable												430	0	0
Deferred income taxes		(12,719)										(12,719)	51	37
Stock option compensation expense												117	143	364
Restricted stock compensation expense												50	0	0
Member unit compensation expense												13	91	221
Changes in operating assets and liabilities [Abstract]
Accounts receivable												2,072	(1,407)	678
Inventories												(12,513)	2,032	16,005
Other current assets												1,361	49	(379)
Other assets												(100)	(118)	(174)
Accounts payable												3,631	1,784	(10,117)
Accrued pension liabilities												262	163	(3,054)
Accrued postretirement liabilities												(172)	(179)	(99)
Accrued expenses and other												(327)	39	(16,341)
Net cash provided by operating activities												9,128	24,430	6,025
Cash flows from investing activities [Abstract]
Capital expenditures												(3,207)	(1,602)	(1,314)
Acquisitions												(23,625)	0	0
Proceeds from sale of property, plant and equipment												0	2	0
Issuance of note receivable												0	(430)	0
Net cash used in investing activities												(26,832)	(2,030)	(1,314)
Cash flows from financing activities [Abstract]
Proceeds from (payments of) revolving credit facility, net												15,016	(7,335)	7,353
Prepaid equity issuance costs	$ (3,900)											0	(2,049)	0
Payment for lien term loan	(20,200)
Payment of PIK Toggle Notes	(34,000)											(24,107)
Receivable from TPBI												0
Payment for financing costs												(450)	0	(8,457)
Redemption of Intrepid options												(661)	0	0
Redemption of Intrepid warrants	(5,500)											(5,500)	0	0
Warrants exercised												4	0	0
Exercise of options												169	1	0
Redemption of options												(85)	0	0
Proceeds from issuance of stock												55,736	0	0
Net cash provided by (used in) financing activities												15,734	(26,032)	(31,623)
Net decrease in cash	$ 83											(1,970)	(3,632)	(26,912)
Cash, beginning of period							4,835				8,467	4,835	8,467	35,379
Cash, end of period		2,865						4,835				2,865	4,835	8,467
Supplemental disclosures of cash flow information [Abstract]
Cash paid during the period for interest												34,553	23,157	38,147
Cash paid during the period for income taxes, net												623	1,027	332
Supplemental schedule of noncash financing activities [Abstract]
Accrued expenses incurred for prepaid equity issuance costs												0	1,129	0
Issuance of restricted stock												279	0	0
PIK Toggle Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities [Abstract]
Loss on extinguishment of debt												2,800
Interest incurred but not paid on notes												3,422	8,229	6,867
Interest paid on PIK Toggle Notes												(9,893)	0	0
Cash flows from financing activities [Abstract]
Payment of PIK Toggle Notes												(24,107)	0	0
Supplemental schedule of noncash financing activities [Abstract]
Conversion of Notes to equity												0
7% Senior Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities [Abstract]
Interest incurred but not paid on notes												329	851	721
Supplemental schedule of noncash financing activities [Abstract]
Conversion of Notes to equity												0
First Lien Term Loan [Member]
Cash flows from financing activities [Abstract]
Payment for lien term loan												(4,388)	(16,649)	(1,650)
Second Lien Term Loan [Member]
Cash flows from financing activities [Abstract]
Payment for lien term loan												(20,000)	0	0
Issuer/Restricted [Member]
Cash flows from operating activities [Abstract]
Net income (loss)												27,901	9,875
Adjustments to reconcile net income (loss) to net cash provided by operating activities [Abstract]
Loss on extinguishment of debt												2,824
Gain on sale of property, plant and equipment													(2)
Depreciation expense												1,227	1,059
Amortization of deferred financing costs												1,419	1,448
Amortization of original issue discount												724	1,048
Amortization of other intangible assets												58
Interest paid on PIK Toggle Notes												(9,893)
Reserve of note receivable												0
Deferred income taxes												(12,719)	51
Stock option compensation expense												117	143
Restricted stock compensation expense												50
Member unit compensation expense												0	0
Changes in operating assets and liabilities [Abstract]
Accounts receivable												2,050	(1,295)
Inventories												(11,432)	(1,450)
Other current assets												(1,136)	(328)
Other assets												(100)	(118)
Accounts payable												3,488	2,778
Accrued pension liabilities												262	163
Accrued postretirement liabilities												(172)	(179)
Accrued expenses and other												(230)	596
Net cash provided by operating activities												8,189	22,869
Cash flows from investing activities [Abstract]
Capital expenditures												(2,982)	(1,602)
Acquisitions												(23,625)
Proceeds from sale of property, plant and equipment													2
Issuance of note receivable													0
Net cash used in investing activities												(26,607)	(1,600)
Cash flows from financing activities [Abstract]
Proceeds from (payments of) revolving credit facility, net												15,016	(7,335)
Prepaid equity issuance costs													(2,049)
Payment of PIK Toggle Notes												(24,107)
Receivable from TPBI												1,466
Payment for financing costs												(450)
Redemption of Intrepid options												0
Redemption of Intrepid warrants												(5,500)
Warrants exercised												4
Exercise of options												169	16
Redemption of options												(85)
Proceeds from issuance of stock												55,736
Net cash provided by (used in) financing activities												17,861	(26,017)
Net decrease in cash												(557)	(4,748)
Cash, beginning of period							3,267				8,015	3,267	8,015
Cash, end of period		2,710						3,267				2,710	3,267	8,015
Supplemental disclosures of cash flow information [Abstract]
Cash paid during the period for interest												34,553	23,030
Cash paid during the period for income taxes, net												623	1,027
Supplemental schedule of noncash financing activities [Abstract]
Accrued expenses incurred for prepaid equity issuance costs													1,129
Issuance of restricted stock												279
Issuer/Restricted [Member] | PIK Toggle Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities [Abstract]
Interest incurred but not paid on notes												3,422	8,229
Supplemental schedule of noncash financing activities [Abstract]
Conversion of Notes to equity												29,014
Issuer/Restricted [Member] | 7% Senior Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities [Abstract]
Interest incurred but not paid on notes												329	851
Supplemental schedule of noncash financing activities [Abstract]
Conversion of Notes to equity												10,074
Issuer/Restricted [Member] | First Lien Term Loan [Member]
Cash flows from financing activities [Abstract]
Payment for lien term loan												(4,388)	(16,649)
Issuer/Restricted [Member] | Second Lien Term Loan [Member]
Cash flows from financing activities [Abstract]
Payment for lien term loan												(20,000)
Non-Restricted [Member]
Cash flows from operating activities [Abstract]
Net income (loss)												(988)	(726)
Adjustments to reconcile net income (loss) to net cash provided by operating activities [Abstract]
Loss on extinguishment of debt												0
Gain on sale of property, plant and equipment													0
Depreciation expense												0	0
Amortization of deferred financing costs												0	0
Amortization of original issue discount												0	0
Amortization of other intangible assets												0
Interest paid on PIK Toggle Notes												0
Reserve of note receivable												430
Deferred income taxes												0	0
Stock option compensation expense												0	0
Restricted stock compensation expense												0
Member unit compensation expense												13	91
Changes in operating assets and liabilities [Abstract]
Accounts receivable												22	(112)
Inventories												(1,081)	3,482
Other current assets												2,497	377
Other assets												0	0
Accounts payable												143	(994)
Accrued pension liabilities												0	0
Accrued postretirement liabilities												0	0
Accrued expenses and other												(97)	(557)
Net cash provided by operating activities												939	1,561
Cash flows from investing activities [Abstract]
Capital expenditures												(225)	0
Acquisitions												0
Proceeds from sale of property, plant and equipment													0
Issuance of note receivable													(430)
Net cash used in investing activities												(225)	(430)
Cash flows from financing activities [Abstract]
Proceeds from (payments of) revolving credit facility, net												0	0
Prepaid equity issuance costs													0
Payment of PIK Toggle Notes												0
Receivable from TPBI												(1,466)
Payment for financing costs												0
Redemption of Intrepid options												(661)
Redemption of Intrepid warrants												0
Warrants exercised												0
Exercise of options												0	(15)
Redemption of options												0
Proceeds from issuance of stock												0
Net cash provided by (used in) financing activities												(2,127)	(15)
Net decrease in cash												(1,413)	1,116
Cash, beginning of period							$ 1,568				$ 452	1,568	452
Cash, end of period		$ 155						$ 1,568				155	1,568	$ 452
Supplemental disclosures of cash flow information [Abstract]
Cash paid during the period for interest												0	127
Cash paid during the period for income taxes, net												0	0
Supplemental schedule of noncash financing activities [Abstract]
Accrued expenses incurred for prepaid equity issuance costs													0
Issuance of restricted stock												0
Non-Restricted [Member] | PIK Toggle Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities [Abstract]
Interest incurred but not paid on notes												0	0
Supplemental schedule of noncash financing activities [Abstract]
Conversion of Notes to equity												0
Non-Restricted [Member] | 7% Senior Notes [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities [Abstract]
Interest incurred but not paid on notes												0	0
Supplemental schedule of noncash financing activities [Abstract]
Conversion of Notes to equity												0
Non-Restricted [Member] | First Lien Term Loan [Member]
Cash flows from financing activities [Abstract]
Payment for lien term loan												0	$ 0
Non-Restricted [Member] | Second Lien Term Loan [Member]
Cash flows from financing activities [Abstract]
Payment for lien term loan												$ 0
[1]	Includes $12,719 of deferred income tax benefits.
[2]	Includes $2,824 of loss on extinguishment of debt.

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current [Abstract]
Federal		$ (46)	$ 321	$ 0
State and local		760	706	333
Current		714	1,027	333
Deferred [Abstract]
Federal		(12,655)	43	31
State and local		(64)	8	6
Deferred	$ (12,719)	(12,719)	51	37
Total [Abstract]
Federal		(12,701)	364	31
State and local		696	714	339
Total		(12,005)	1,078	370
Assets [Abstract]
Inventory	2,268	2,268	1,640
Property, plant and equipment	0	0	0
Goodwill and other intangible assets	43	43	33
Accrued pension and postretirement costs	1,964	1,964	2,086
NOL carryforward	11,911	11,911	17,456
Unrealized loss on investments	582	582
Deferred income for tax purposes	0	0	0
Other	3,864	3,864	5,756
Sub-total	20,632	20,632	26,971
Valuation allowance	0	0	(19,889)
Deferred income taxes	20,632	20,632	7,082
Liabilities [Abstract]
Inventory	423	423	382
Property, plant and equipment	1,642	1,642	1,153
Goodwill and other intangible assets	10,431	10,431	10,431
Accrued pension and postretirement costs	0	0	0
NOL carryforward	0	0	0
Deferred income for tax purposes	1,419	1,419	2,129
Other	429	429	0
Deferred income taxes	14,344	14,344	14,095
NOL carryforwards	$ 34,000	34,000
Interest and penalties recognized for uncertain tax positions		$ 0	$ 0	$ 0
Reconciliation of Effective Income Tax Rate [Abstract]
Federal statutory rate		35.00%	35.00%	35.00%
State taxes		4.70%	7.00%	(0.80%)
Permanent differences		13.20%	42.50%	0.10%
Valuation allowance		(133.40%)	(74.00%)	(35.60%)
Effective income tax rate		(80.50%)	10.50%	(1.30%)

Pension and Postretirement Be81

Pension and Postretirement Benefit Plans, Reconciliation of Benefit Obligations, Fair Value of Plan Assets and Funded Status (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014Plan
Pension and Postretirement Benefit Plans [Abstract]
Number of defined benefit pension plans that were merged together | Plan			2
Pension Benefits [Member]
Reconciliation of Benefit Obligations [Abstract]
Service cost	$ 104	$ 125
Interest cost	699	695
Funded Status [Abstract]
Funded status at end of year	(423)	(487)
Unrecognized net actuarial loss (gain)	4,454	4,780
Net amount recognized	4,031	4,293
Postretirement Benefits [Member]
Reconciliation of Benefit Obligations [Abstract]
Service cost	0	0
Interest cost	173	178
Funded Status [Abstract]
Funded status at end of year	(4,745)	(5,003)
Unrecognized net actuarial loss (gain)	(741)	(654)
Net amount recognized	(5,486)	(5,657)
NATC [Member] | Pension Benefits [Member]
Reconciliation of Benefit Obligations [Abstract]
Benefit obligation at beginning of year	16,994	18,334
Service cost	104	125
Interest cost	699	695
Actuarial loss (gain)	86	(1,066)
Benefits paid	(1,103)	(1,094)
Benefit obligation at end of year	16,780	16,994
Reconciliation of Fair Value of Plan Assets [Abstract]
Balance at beginning of year	16,507	17,489
Actual return on plan assets	953	112
Employer contributions	0	0
Benefits paid	(1,103)	(1,094)
Balance at end of the year	16,357	16,507
Funded Status [Abstract]
Funded status at end of year	(423)	(487)
Unrecognized net actuarial loss (gain)	4,454	4,780
Net amount recognized	4,031	4,293
Accumulated Benefit Obligations Exceeding Plan Assets [Abstract]
Projected benefit obligation	16,780	16,994
Accumulated benefit obligation	16,780	16,994
Fair value of plan assets	16,357	16,508
NATC [Member] | Postretirement Benefits [Member]
Reconciliation of Benefit Obligations [Abstract]
Benefit obligation at beginning of year	5,003	5,213
Service cost	0	0
Interest cost	173	178
Actuarial loss (gain)	(111)	(55)
Benefits paid	(320)	(333)
Benefit obligation at end of year	4,745	5,003
Reconciliation of Fair Value of Plan Assets [Abstract]
Balance at beginning of year	0	0
Actual return on plan assets	0	0
Employer contributions	320	333
Benefits paid	(320)	(333)
Balance at end of the year	0	0
Funded Status [Abstract]
Funded status at end of year	(4,745)	(5,003)
Unrecognized net actuarial loss (gain)	(741)	(654)
Net amount recognized	$ (5,486)	$ (5,657)

Pension and Postretirement Be82

Pension and Postretirement Benefit Plans, Asset Allocation (Details) - shares		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Equity Securities [Member]
Asset Allocation [Abstract]
Number of shares of common stock included in equity securities (in shares)		0	0
NATC [Member]
Asset Allocation [Abstract]
Target allocation		100.00%
Actual allocation		100.00%	100.00%
NATC [Member] | Equity Securities [Member]
Asset Allocation [Abstract]
Target allocation	[1]	60.00%
Actual allocation	[1]	62.00%	61.00%
NATC [Member] | Debt Securities [Member]
Asset Allocation [Abstract]
Target allocation		30.00%
Actual allocation		26.00%	29.00%
NATC [Member] | Cash [Member]
Asset Allocation [Abstract]
Target allocation		10.00%
Actual allocation		12.00%	10.00%
[1]	No shares of the Company's common stock were included in equity securities at December 31, 2016 or 2015.

Pension and Postretirement Be83

Pension and Postretirement Benefit Plans, Plan Assets Measured at Fair Value on Recurring Basis (Details) - NATC [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Guaranteed Deposit Account [Member] | Level 3 [Member]
Plan Assets [Abstract]
Fair value of plan assets	$ 1,966	$ 1,732	$ 1,777
Pension Plan [Member]
Plan Assets [Abstract]
Fair value of plan assets	16,357	16,507	$ 17,489
Pension Plan [Member] | Recurring [Member]
Plan Assets [Abstract]
Fair value of plan assets	16,357	16,507
Pension Plan [Member] | Recurring [Member] | Level 1 [Member]
Plan Assets [Abstract]
Fair value of plan assets	0	0
Pension Plan [Member] | Recurring [Member] | Level 2 [Member]
Plan Assets [Abstract]
Fair value of plan assets	14,391	14,775
Pension Plan [Member] | Recurring [Member] | Level 3 [Member]
Plan Assets [Abstract]
Fair value of plan assets	1,966	1,732
Pension Plan [Member] | Pooled Separate Accounts [Member] | Recurring [Member]
Plan Assets [Abstract]
Fair value of plan assets	14,391	14,775
Pension Plan [Member] | Pooled Separate Accounts [Member] | Recurring [Member] | Level 1 [Member]
Plan Assets [Abstract]
Fair value of plan assets	0	0
Pension Plan [Member] | Pooled Separate Accounts [Member] | Recurring [Member] | Level 2 [Member]
Plan Assets [Abstract]
Fair value of plan assets	14,391	14,775
Pension Plan [Member] | Pooled Separate Accounts [Member] | Recurring [Member] | Level 3 [Member]
Plan Assets [Abstract]
Fair value of plan assets	0	0
Pension Plan [Member] | Guaranteed Deposit Account [Member] | Recurring [Member]
Plan Assets [Abstract]
Fair value of plan assets	1,966	1,732
Pension Plan [Member] | Guaranteed Deposit Account [Member] | Recurring [Member] | Level 1 [Member]
Plan Assets [Abstract]
Fair value of plan assets	0	0
Pension Plan [Member] | Guaranteed Deposit Account [Member] | Recurring [Member] | Level 2 [Member]
Plan Assets [Abstract]
Fair value of plan assets	0	0
Pension Plan [Member] | Guaranteed Deposit Account [Member] | Recurring [Member] | Level 3 [Member]
Plan Assets [Abstract]
Fair value of plan assets	$ 1,966	$ 1,732

Pension and Postretirement Be84

Pension and Postretirement Benefit Plans, Changes in Fair Value of Guaranteed Deposit Account (Details) - NATC [Member] - Guaranteed Deposit Account [Member] - Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Balance at beginning of year	$ 1,732	$ 1,777
Return on plan assets	60	59
Purchases, sales and settlements, net	174	(104)
Balance at end of the year	$ 1,966	$ 1,732

Pension and Postretirement Be85

Pension and Postretirement Benefit Plans, Amounts Recognized in Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Pension Plan [Member]
Amounts Recognized in Consolidated Balance Sheets [Abstract]
Accrued benefit cost	$ (423)	$ (487)
Accumulated other comprehensive loss, unrecognized net gain/loss	4,454	4,780
Net amount recognized	4,031	4,293
Postretirement Benefits [Member]
Amounts Recognized in Consolidated Balance Sheets [Abstract]
Accrued benefit cost	(4,745)	(5,003)
Accumulated other comprehensive loss, unrecognized net gain/loss	(741)	(654)
Net amount recognized	$ (5,486)	$ (5,657)

Pension and Postretirement Be86

Pension and Postretirement Benefit Plans, Amounts in Accumulated Other Comprehensive Income Expected to be Recognized (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Pension Benefits [Member]
Amounts in Accumulated Other Comprehensive Income Expected to be Recognized in 2017 [Abstract]
Amount in accumulated other comprehensive income expected to be recognized in net periodic benefit costs in 2017	$ 476
Pension Benefits [Member] | Cost of Sales [Member]
Amounts in Accumulated Other Comprehensive Income Expected to be Recognized in 2017 [Abstract]
Amount in accumulated other comprehensive income expected to be recognized in net periodic benefit costs in 2017	23
Pension Benefits [Member] | Selling, General and Administrative Expenses [Member]
Amounts in Accumulated Other Comprehensive Income Expected to be Recognized in 2017 [Abstract]
Amount in accumulated other comprehensive income expected to be recognized in net periodic benefit costs in 2017	453
Postretirement Benefits [Member]
Amounts in Accumulated Other Comprehensive Income Expected to be Recognized in 2017 [Abstract]
Amount in accumulated other comprehensive income expected to be recognized in net periodic benefit costs in 2017	(17)
Postretirement Benefits [Member] | Cost of Sales [Member]
Amounts in Accumulated Other Comprehensive Income Expected to be Recognized in 2017 [Abstract]
Amount in accumulated other comprehensive income expected to be recognized in net periodic benefit costs in 2017	(17)
Postretirement Benefits [Member] | Selling, General and Administrative Expenses [Member]
Amounts in Accumulated Other Comprehensive Income Expected to be Recognized in 2017 [Abstract]
Amount in accumulated other comprehensive income expected to be recognized in net periodic benefit costs in 2017	$ 0

Pension and Postretirement Be87

Pension and Postretirement Benefit Plans, Components of Net Periodic Benefit Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Pension Benefits [Member]
Net Periodic Benefit Costs [Abstract]
Service cost	$ 104	$ 125
Interest cost	699	695
Expected return on plan assets	(1,034)	(1,182)
Amortization of gains and losses	493	526
Net periodic benefit cost	262	164
Postretirement Benefits [Member]
Net Periodic Benefit Costs [Abstract]
Service cost	0	0
Interest cost	173	178
Expected return on plan assets	0	0
Amortization of gains and losses	(24)	(1)
Net periodic benefit cost	$ 149	$ 177

Pension and Postretirement Be88

Pension and Postretirement Benefit Plans, Weighted Average Assumptions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Postretirement Benefits [Member]
1% Increase in Assumed Health Care Cost Trend Rates [Abstract]
Effect on total of service and interest cost components of net periodic postretirement cost	$ 3	$ 4	$ 4
Effect on the health care component of the accumulated postretirement benefit obligation	$ 78	$ 101	$ 88
NATC [Member] | Pension Benefits [Member]
Weighted Average Assumptions Used to Measure Benefit Obligation [Abstract]
Discount rate	4.00%	4.30%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs [Abstract]
Discount rate	4.30%	3.90%
Expected return on plan assets	6.50%	6.50%
NATC [Member] | Postretirement Benefits [Member]
Weighted Average Assumptions Used to Measure Benefit Obligation [Abstract]
Discount rate	3.50%	3.80%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs [Abstract]
Discount rate	3.80%	3.50%
Expected return on plan assets	0.00%	0.00%
NATC [Member] | Postretirement Benefits [Member] | Participants Under Age 65 [Member]
Assumed Health Care Cost Trend Rates [Abstract]
Assumed health care cost trend rate	7.00%
Ultimate health care cost trend rate	5.50%
NATC [Member] | Postretirement Benefits [Member] | Participants Age 65 and Over [Member]
Assumed Health Care Cost Trend Rates [Abstract]
Assumed health care cost trend rate	7.00%
Ultimate health care cost trend rate	5.50%

Pension and Postretirement Be89

Pension and Postretirement Benefit Plans, Expected Future Benefit Payments and Contributions (Details) - NATC [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Pension Benefits [Member]
Expected Future Benefit Payments [Abstract]
2,017	$ 1,108
2,018	1,098
2,019	1,087
2,020	1,085
2,021	1,098
2022-2026	5,394
Plan Contributions [Abstract]
Expected contributions in 2017	0
Postretirement Benefits [Member]
Expected Future Benefit Payments [Abstract]
2,017	343
2,018	342
2,019	338
2,020	334
2,021	328
2022-2026	1,537
Plan Contributions [Abstract]
Expected contributions in 2017	$ 300

Pension and Postretirement Be90

Pension and Postretirement Benefit Plans, 401(k) Retirement Savings Plan (Details) - NATC [Member] - 401(k) Retirement Savings Plan [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Voluntary 401(k) Retirement Savings Plan [Abstract]
Maximum annual employee contribution percentage	15.00%
Employer matching contributions	$ 0.8	$ 0.7	$ 0.7
Employee [Member]
Voluntary 401(k) Retirement Savings Plan [Abstract]
Employer contribution percentage for employee contributing 4% or greater	4.00%
Matching contribution percentage by employer	100.00%
Employee [Member] | Maximum [Member]
Voluntary 401(k) Retirement Savings Plan [Abstract]
Employee contribution percentage matched by employer	4.00%

Lease Commitments (Details)

Lease Commitments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Lease Commitments [Abstract]
Lease expense	$ 1,800	$ 1,800	$ 1,800
Leases for Certain Office Space and Vehicles [Member]
Future Minimum Lease Payments for Operating Leases [Abstract]
2,017	1,066
2,018	896
2,019	782
2,020	782
2,021	65
Total minimum lease payments	$ 3,591

Share Incentive Plans (Details)

Share Incentive Plans (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 28, 2016
Compensation Expense [Abstract]
Stock compensation expense	$ 0.1	$ 0.1	$ 0.4
2015 Plan [Member]
Share Incentive Plans [Abstract]
Number of shares authorized for issuance (in shares)				1,400,000
Number of shares available for grant (in shares)	1,320,060
2015 Plan [Member] | Restricted Stock [Member]
Share Incentive Plans [Abstract]
Number of awards granted (in shares)	25,944
2015 Plan [Member] | Stock Options [Member]
Share Incentive Plans [Abstract]
Number of awards granted (in shares)	53,996
2015 Plan [Member] | Stock Options [Member] | Exercise Price $9.26 [Member]
Incentive Shares [Roll Forward]
Outstanding, ending balance (in shares)	53,996
Weighted Average Exercise Price [Abstract]
Outstanding, ending balance (in dollars per share)	$ 9.26
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, ending balance (in dollars per share)	$ 2.37
Number of options exercisable (in shares)	26,998
Weighted average remaining contractual term	9 years 7 months 6 days
Fair Value Assumptions [Abstract]
Expected life of unit options	5 years 4 months 15 days
Assumed exercise price (in dollars per share)	$ 9.26
Risk-free interest rate	1.159%
Volatility	25.40%
Dividend yield	0.00%
2006 Plan [Member]
Share Incentive Plans [Abstract]
Number of shares available for grant (in shares)	0
2006 Plan [Member] | Stock Options [Member]
Weighted Average Grant Date Fair Value [Abstract]
Intrinsic value of options exercised and vested	$ 0.5		$ 0.8
Fair Value Assumptions [Abstract]
Expected life of unit options	10 years
2006 Plan [Member] | Stock Options [Member] | Maximum [Member]
Weighted Average Grant Date Fair Value [Abstract]
Intrinsic value of options exercised and vested		$ 0.1
2006 Plan [Member] | Stock Options [Member] | Exercise Price $1.06 [Member]
Incentive Shares [Roll Forward]
Outstanding, ending balance (in shares)	946,192
Weighted Average Exercise Price [Abstract]
Outstanding, ending balance (in dollars per share)	$ 1.06
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, ending balance (in dollars per share)	$ 0.54
Number of options exercisable (in shares)	946,192
Weighted average remaining contractual term	10 months 24 days
Fair Value Assumptions [Abstract]
Expected life of unit options	10 years
Assumed exercise price (in dollars per share)	$ 1.06
Risk-free interest rate	4.366%
Volatility	30.00%
Dividend yield	0.00%
2006 Plan [Member] | Stock Options [Member] | Exercise Price $3.83 [Member]
Incentive Shares [Roll Forward]
Outstanding, ending balance (in shares)	637,574
Weighted Average Exercise Price [Abstract]
Outstanding, ending balance (in dollars per share)	$ 3.83
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, ending balance (in dollars per share)	$ 2.17
Number of options exercisable (in shares)	637,574
Weighted average remaining contractual term	5 years 8 months 12 days
Fair Value Assumptions [Abstract]
Expected life of unit options	10 years
Assumed exercise price (in dollars per share)	$ 3.83
Risk-free interest rate	3.57%
Volatility	40.00%
Dividend yield	0.00%
2006 and 2015 Plans [Member] | Stock Options [Member]
Incentive Shares [Roll Forward]
Outstanding, beginning balance (in shares)	1,667,671	1,692,051
Granted (in shares)	53,996
Exercised (in shares)	(73,135)	(1,043)
Forfeited (in shares)	(10,770)	(23,337)
Outstanding, ending balance (in shares)	1,637,762	1,667,671	1,692,051
Weighted Average Exercise Price [Abstract]
Outstanding, beginning balance (in dollars per share)	$ 2.19	$ 2.17
Granted (in dollars per share)	9.26
Exercised (in dollars per share)	2.31	1.06
Forfeited (in dollars per share)	3.83	1.06
Outstanding, ending balance (in dollars per share)	2.41	2.19	$ 2.17
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, beginning balance (in dollars per share)	1.20	1.19
Granted (in dollars per share)	2.37
Exercised (in dollars per share)	1.27	0.54
Forfeited (in dollars per share)	2.17	0.54
Outstanding, ending balance (in dollars per share)	$ 1.23	$ 1.20	$ 1.19

Unit Incentive Plans and Warr93

Unit Incentive Plans and Warrants for Intrepid Brands, LLC (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jan. 31, 2014
Purchase of Options [Abstract]
Payments to repurchase and retire options to buy Intrepid Common Units	$ 700
Warrants [Abstract]
Payment to purchase and retire Intrepid Warrants	$ 5,500	$ 5,500	$ 0	$ 0
7% Senior Notes [Member]
Warrants [Abstract]
Interest rate	7.00%	7.00%	7.00%	7.00%	7.00%
Intrepid [Member]
Warrants [Abstract]
Number of membership units in Intrepid that can be purchased with warrants (in shares)					11,000,000
Percentage of Common Units called by warrants to total Common Units outstanding		40.00%			40.00%
Purchase price of common unit (in dollars per unit)					$ 1

Income (Loss) Per Share (Detail

Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended										12 Months Ended
	Dec. 31, 2016		Sep. 30, 2016	Jun. 30, 2016		Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income (Loss) Per Share [Abstract]
Net income (loss)	$ 17,087	[1]	$ 6,793	$ 799	[2]	$ 2,234	$ 2,373	$ 4,770	$ (1,421)	$ 3,427	$ 26,913	$ 9,149	$ (29,405)
Basic EPS [Abstract]
Basic weighted average shares (in shares)											16,470,352	7,198,081	7,223,378
Basic EPS (in dollars per share)	$ 0.93		$ 0.38	$ 0.05		$ 0.31	$ 0.33	$ 0.66	$ (0.20)	$ 0.48	$ 1.63	$ 1.27	$ (4.07)
Effect of Dilutive securities [Abstract]
Stock options and warrants (in shares)											1,545,193	1,156,306	0
Diluted weighted average shares (in shares)											18,015,545	8,354,387	7,223,378
Diluted EPS (in dollars per share)	$ 0.87		$ 0.34	$ 0.05		$ 0.27	$ 0.28	$ 0.57	$ (0.20)	$ 0.41	$ 1.49	$ 1.10	$ (4.07)
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of diluted earnings per share (in shares)													1,692,050
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of diluted earnings per share (in shares)													442,556
[1]	Includes $12,719 of deferred income tax benefits.
[2]	Includes $2,824 of loss on extinguishment of debt.

Segment Information, Financial

Segment Information, Financial Information of Reportable Segments (Details) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)CustomerSegment	Dec. 31, 2015USD ($)Customer	Dec. 31, 2014USD ($)Customer
Segment Information [Abstract]
Number of reportable segments | Segment										3
Segment Information [Abstract]
Net sales		$ 53,822	$ 50,959	$ 51,581	$ 49,866	$ 46,740	$ 51,431	$ 47,999	$ 51,086	$ 206,228	$ 197,256	$ 200,329
Operating income										43,585	44,511	48,056
Interest expense and financing costs										(26,621)	(34,284)	(34,311)
Loss on extinguishment of debt				$ (2,824)						(2,824)	0	(42,780)
Income (loss) before income taxes										14,908	10,227	(29,035)
Capital expenditures										3,207	1,602	1,314
Depreciation and amortization										1,285	1,059	933
Assets		285,020				242,463				285,020	242,463	242,568
Other [Member]
Segment Information [Abstract]
Operating income	[1]									(1,641)	(1,226)	(1,146)
Assets	[1]	99,335				26,173				99,335	26,173	24,869
Reportable Segments [Member]
Segment Information [Abstract]
Assets		774,634				631,991				774,634	631,991	605,080
Reportable Segments [Member] | Smokeless Products [Member]
Segment Information [Abstract]
Net sales										77,913	74,293	71,465
Operating income										15,946	18,343	21,357
Capital expenditures										2,975	1,602	1,314
Depreciation and amortization										1,227	1,059	933
Assets		85,559				75,723				85,559	75,723	76,550
Reportable Segments [Member] | Smoking Products [Member]
Segment Information [Abstract]
Net sales										111,005	105,898	108,799
Operating income										29,790	28,030	25,500
Assets		550,324				516,462				550,324	516,462	487,778
Reportable Segments [Member] | NewGen Products [Member]
Segment Information [Abstract]
Net sales										17,310	17,065	20,065
Operating income										(510)	(636)	2,345
Capital expenditures										232	0	0
Depreciation and amortization										58	0	0
Assets		39,416				13,633				39,416	13,633	15,883
Reconciling Items [Member]
Segment Information [Abstract]
Interest expense and financing costs										(26,621)	(34,284)	(34,311)
Investment income										768	0	0
Loss on extinguishment of debt										(2,824)	0	(42,780)
Eliminations [Member]
Segment Information [Abstract]
Assets	[2]	$ (489,614)				$ (389,528)				$ (489,614)	$ (389,528)	$ (362,512)
Revenues [Member] | Customer Concentration Risk [Member]
Segment Information [Abstract]
Number of customers accounting for more than 10% of sales | Customer										0	0	1
Concentration risk percentage												10.90%
[1]	"Other" includes our costs and assets that are not assigned to our three reportable segments, such as intercompany transfers, deferred taxes and investments in subsidiaries. All goodwill has been allocated to our reportable segments.
[2]	"Elimination" includes the elimination of intercompany accounts between segments and investments in subsidiaries.

Segment Information, Net Sales

Segment Information, Net Sales - Domestic and Foreign (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Information [Abstract]
Net sales	$ 53,822	$ 50,959	$ 51,581	$ 49,866	$ 46,740	$ 51,431	$ 47,999	$ 51,086	$ 206,228	$ 197,256	$ 200,329
Reportable Geographical Components [Member] | Domestic [Member]
Segment Information [Abstract]
Net sales									196,348	188,647	190,819
Reportable Geographical Components [Member] | Foreign [Member]
Segment Information [Abstract]
Net sales									$ 9,880	$ 8,609	$ 9,510

Selected Quarterly Financial 97

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended										12 Months Ended
	Dec. 31, 2016		Sep. 30, 2016	Jun. 30, 2016		Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Selected Quarterly Financial Information (Unaudited) [Abstract]
Net sales	$ 53,822		$ 50,959	$ 51,581		$ 49,866	$ 46,740	$ 51,431	$ 47,999	$ 51,086	$ 206,228	$ 197,256	$ 200,329
Gross profit	26,217		24,618	24,874		24,647	23,669	25,361	22,611	24,655	100,356	96,296	93,164
Net income (loss)	$ 17,087	[1]	$ 6,793	$ 799	[2]	$ 2,234	$ 2,373	$ 4,770	$ (1,421)	$ 3,427	$ 26,913	$ 9,149	$ (29,405)
Basis net income (loss) per share (in dollars per share)	$ 0.93		$ 0.38	$ 0.05		$ 0.31	$ 0.33	$ 0.66	$ (0.20)	$ 0.48	$ 1.63	$ 1.27	$ (4.07)
Diluted net income (loss) per share (in dollars per share)	$ 0.87		$ 0.34	$ 0.05		$ 0.27	$ 0.28	$ 0.57	$ (0.20)	$ 0.41	$ 1.49	$ 1.10	$ (4.07)
Loss on extinguishment of debt				$ (2,824)							$ (2,824)	$ 0	$ (42,780)
Deferred income tax benefits	$ (12,719)										$ (12,719)	$ 51	$ 37
[1]	Includes $12,719 of deferred income tax benefits.
[2]	Includes $2,824 of loss on extinguishment of debt.

Subsequent Event (Details)

Subsequent Event (Details) - Subsequent Event [Member] - USD ($) $ in Millions	Feb. 17, 2017	Feb. 17, 2022	Mar. 31, 2021	Mar. 31, 2019	May 17, 2022
2017 Credit Facility [Member]
Secured Debt [Abstract]
Secured credit facility	$ 250
2017 First Lien Credit Facility [Member]
Secured Debt [Abstract]
Additional borrowing capacity	$ 40
2017 First Lien Credit Facility [Member] | Minimum [Member]
Secured Debt [Abstract]
Senior leverage ratio	3
Total leverage ratio	4
Fixed charge coverage ratio	1.20
2017 First Lien Credit Facility [Member] | Maximum [Member]
Secured Debt [Abstract]
Senior leverage ratio	3.75
Total leverage ratio	4.75
2017 Revolving Credit Facility [Member]
Secured Debt [Abstract]
Maximum borrowing capacity	$ 50
Maturity date	Feb. 17, 2022
2017 Revolving Credit Facility [Member] | LIBOR [Member] | Minimum [Member]
Secured Debt [Abstract]
Margin on variable rate	2.50%
2017 Revolving Credit Facility [Member] | LIBOR [Member] | Maximum [Member]
Secured Debt [Abstract]
Margin on variable rate	3.50%
2017 First Out Tranche [Member]
Secured Debt [Abstract]
Face amount	$ 110
Maturity date	Feb. 17, 2022
Frequency of required payment	Quarterly
2017 First Out Tranche [Member] | Forecast [Member]
Secured Debt [Abstract]
Required payment		$ 2.8	$ 2.1	$ 1.4
2017 First Out Tranche [Member] | Minimum [Member]
Secured Debt [Abstract]
Margin on variable rate	2.50%
2017 First Out Tranche [Member] | Maximum [Member]
Secured Debt [Abstract]
Margin on variable rate	3.50%
2017 Second Out Tranche [Member]
Secured Debt [Abstract]
Face amount	$ 35
Maturity date	May 17, 2022
Frequency of required payment	Quarterly
2017 Second Out Tranche [Member] | Forecast [Member]
Secured Debt [Abstract]
Required payment					$ 0.1
2017 Second Out Tranche [Member] | LIBOR [Member]
Secured Debt [Abstract]
Margin on variable rate	6.00%
Floor interest rate	1.00%
2017 Second Lien Credit Facility [Member]
Secured Debt [Abstract]
Face amount	$ 55
Maturity date	Aug. 17, 2022
Interest rate	11.00%
2017 Second Lien Credit Facility [Member] | Minimum [Member]
Secured Debt [Abstract]
Senior leverage ratio	3.50
Total leverage ratio	4.50
Fixed charge coverage ratio	1.10
2017 Second Lien Credit Facility [Member] | Maximum [Member]
Secured Debt [Abstract]
Senior leverage ratio	4.25
Total leverage ratio	5.25