Compass Diversified (CODI) 10-Q 31 Oct 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 31, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Registrant Name	Compass Diversified Holdings
Entity Central Index Key	1,345,126
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		59,900,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 36,156	$ 39,885
Accounts receivable, net	308,627	215,108
Inventories	328,548	246,928
Prepaid expenses and other current assets	38,479	24,897
Total current assets	711,810	526,818
Property, plant and equipment, net	226,270	173,081
Goodwill	736,947	531,689
Intangible assets, net	750,072	580,517
Other non-current assets	12,666	8,198
Total assets	2,437,765	1,820,303
Current liabilities:
Accounts payable	105,865	84,538
Accrued expenses	145,034	106,873
Due to related party	10,891	7,796
Current portion, long-term debt	5,000	5,685
Other current liabilities	16,181	7,301
Total current liabilities	282,971	212,193
Deferred income taxes	78,207	81,049
Long-term debt	1,104,348	584,347
Other non-current liabilities	18,212	16,715
Total liabilities	1,483,738	894,304
Issuance of Trust preferred shares, net of offering costs	96,504
Stockholders’ equity
Trust common shares, no par value, 500,000 authorized; 59,900 shares issued and outstanding at September 30, 2018 and December 31, 2017	924,680	924,680
Accumulated other comprehensive loss	(4,354)	(2,573)
Accumulated deficit	(216,929)	(145,316)
Total stockholders’ equity attributable to Holdings	896,318	873,208
Noncontrolling interest	57,709	52,791
Total stockholders’ equity	954,027	925,999
Total liabilities and stockholders’ equity	2,437,765	1,820,303
Series A
Current liabilities:
Issuance of Trust preferred shares, net of offering costs	96,417	96,417
Series B
Current liabilities:
Issuance of Trust preferred shares, net of offering costs	$ 96,504	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Allowance for Doubtful Accounts Receivable	$ 13,109	$ 9,995
Accumulated amortization	$ 5,593	$ 10,250
Trust shares, par value (usd per share)
Trust shares, authorized (shares)	500,000,000	500,000,000
Trust shares, issued (shares)	59,900,000	59,900,000
Trust shares, outstanding (shares)	59,900,000	59,900,000
Preferred stock, authorized (shares)	50,000,000	50,000,000
Preferred Stock, No Par Value
Preferred Stock, Shares Issued	4,000,000	4,000,000
Preferred Stock, Shares Outstanding	4,000,000	4,000,000
preferred stock, shares issued- Series B	4,000,000	0
preferred stock, shares outstanding- Series B	4,000,000	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Net revenues	$ 448,700	$ 323,957	$ 1,239,150	$ 921,330
Cost of revenues	298,996	206,232	812,653	599,552
Gross profit	149,704	117,725	426,497	321,778
Operating expenses:
Selling, general and administrative expense	96,906	80,804	295,178	239,102
Management fees	10,982	8,277	32,842	24,308
Amortization expense	17,562	14,167	49,280	39,256
Impairment expense	0	0	0	8,864
Operating income	24,254	14,477	49,197	10,248
Other income (expense):
Interest expense, net	(15,699)	(6,945)	(35,465)	(22,499)
Amortization of debt issuance costs	(927)	(1,004)	(2,978)	(2,940)
Loss on investment in FOX	0	0	0	(5,620)
Other income (expense), net	492	2,020	(3,094)	2,950
Income (loss) from continuing operations before income taxes	8,120	8,548	7,660	(17,861)
Provision (benefit) for income taxes	2,354	192	4,147	(2,002)
Income (loss) from continuing operations	5,766	8,356	3,513	(15,859)
Gain on sale of discontinued operations, net of income tax	0	0	1,165	340
Net income (loss)	5,766	8,356	4,678	(15,519)
Less: Net income attributable to noncontrolling interest	(1,040)	(650)	(3,201)	(2,492)
Net income (loss) attributable to Holdings	4,726	7,706	1,477	(18,011)
Amounts attributable to Holdings
Income (loss) from continuing operations	4,726	7,706	312	(18,351)
Gain on sale of discontinued operations, net of income tax	$ 0	$ 0	$ 1,165	$ 340
Basic income (loss) per common share attributable to Holdings (refer to Note I)
Basic and fully diluted income (loss) per share attributable to Holdings, continuing operations (usd per share)	$ 0	$ 0	$ 0	$ 0
Basic and fully diluted income (loss) per share attributable to Holdings, discontinued operations (usd per share)	0	0	0	0
Basic and fully diluted income (loss) per share attributable to Holdings, total (usd per share)	$ 0	$ 0	$ 0	$ 0
Weighted average number of shares of trust stock outstanding – basic and fully diluted (in shares)	59,900	59,900	59,900	59,900
Cash distributions declared per share (refer to Note J) (usd per share)	$ 0.36	$ 0.36	$ 1.08	$ 1.08

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net income (loss)	$ 5,766	$ 8,356	$ 4,678	$ (15,519)
Cost of revenues	298,996	206,232	812,653	599,552
Other comprehensive income (loss)
Foreign currency translation adjustments	1,603	3,370	(2,424)	6,955
Pension benefit liability, net	34	(4)	643	376
Other comprehensive income (loss)	1,637	3,366	(1,781)	7,331
Total comprehensive income (loss), net of tax	7,403	11,722	2,897	(8,188)
Less: Net income attributable to noncontrolling interests	1,040	650	3,201	2,492
Less: Other comprehensive income (loss) attributable to noncontrolling interests	266	675	(462)	1,336
Total comprehensive income (loss) attributable to Holdings, net of tax	$ 6,097	$ 10,397	$ 158	$ (12,016)

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Stockholders' Equity - USD ($)	Total	Trust Common Shares	Accumulated Deficit	Accumulated Other Comprehensive Loss	Stockholders' Equity Attributable to Holdings	Non- Controlling Interest	Liberty	LibertyNon- Controlling Interest	Series A	Series ATrust Preferred Shares	Series AAccumulated Deficit	Series AStockholders' Equity Attributable to Holdings	Series B	Series BTrust Preferred Shares
Beginning balance at Dec. 31, 2016	$ 894,544,000	$ 924,680,000	$ (58,760,000)	$ (9,515,000)	$ 856,405,000	$ 38,139,000				$ 0				$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(15,519,000)		(18,011,000)		(18,011,000)	2,492,000
Total comprehensive loss, net	7,331,000			7,331,000	7,331,000
Option activity attributable to noncontrolling shareholders	4,952,000					4,952,000
Effect of subsidiary stock option exercise							$ 1,222,000	$ 1,222,000
Issuance of subsidiary shares	40,000					40,000
Acquisition of Velocity Outdoor (formerly Crosman)	781,000					781,000
Distributions paid	(25,834,000)		(25,834,000)		(25,834,000)				$ (64,692,000)		$ (64,692,000)	$ (64,692,000)
Ending balance at Sep. 30, 2017	899,242,000	924,680,000	(167,297,000)	(2,184,000)	851,616,000	47,626,000				96,417,000				0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Trust preferred shares, net of offering costs	96,417,000				96,417,000					96,417,000
Issuance of Trust preferred shares, net of offering costs									96,417,000				$ 0
Beginning balance at Dec. 31, 2017	925,999,000	924,680,000	(145,316,000)	(2,573,000)	873,208,000	52,791,000				96,417,000				0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	4,678,000		1,477,000		1,477,000	3,201,000
Total comprehensive loss, net	(1,781,000)			(1,781,000)	(1,781,000)
Option activity attributable to noncontrolling shareholders	7,694,000					7,694,000
Effect of subsidiary stock option exercise							395,000	395,000
Purchase of noncontrolling interest							$ (6,372,000)	$ (6,372,000)
Distributions paid	(64,692,000)		(64,692,000)		(64,692,000)				(8,398,000)		$ (8,398,000)	$ (8,398,000)
Ending balance at Sep. 30, 2018	954,027,000	$ 924,680,000	$ (216,929,000)	$ (4,354,000)	896,318,000	$ 57,709,000				$ 96,417,000				96,504,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Trust preferred shares, net of offering costs	$ 96,504,000				$ 96,504,000				$ 96,417,000				$ 96,504,000	$ 96,504,000

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 36,156	$ 39,885	$ 41,487			$ 36,156	$ 41,487	$ 39,885
Cash flows from operating activities:
Net income (loss)	5,766		8,356			4,678	(15,519)
Gain on sale of discontinued operations, net	0		0			1,165	340
Net income (loss) from continuing operations	5,766		8,356			3,513	(15,859)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation expense	11,100		8,700			31,272	24,505
Amortization expense						56,606	64,154
Impairment expense	0		0			0	8,864
Amortization of debt issuance costs and original issue discount						3,403	3,721
Unrealized (gain) loss on interest rate swap						(4,649)	1,178
Noncontrolling stockholder stock based compensation						7,694	4,952
Excess tax benefit from subsidiary stock options exercised						0	(417)
Loss on investment in FOX	0		0			0	5,620
Provision for loss on receivables						459	4,310
Deferred taxes						(6,622)	(17,937)
Other						46	494
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable						(37,103)	(1,015)
Inventories						(31,242)	(24,222)
Other current and non-current assets						(9,434)	(4,501)
Accounts payable and accrued expenses						44,829	5,389
Cash provided by operating activities						58,772	59,236
Cash flows from investing activities:
Acquisitions, net of cash acquired						(551,873)	(164,742)
Purchases of property and equipment						(41,158)	(30,955)
Net proceeds from sale of equity investment						0	136,147
Payment of interest rate swap						(1,444)	(3,050)
Proceeds from sale of business						0	340
Other investing activities						(230)	(696)
Cash used in investing activities						(594,705)	(62,956)
Cash flows from financing activities:
Proceeds from the issuance of Trust preferred shares, net						96,504	96,417
Borrowings under credit facility						1,252,750	214,500
Repayments under credit facility						(1,125,473)	(197,664)
Proceeds from Issuance of Senior Long-term Debt						400,000	0
Distributions paid - common shares	$ (21,564)	$ (21,564)	$ (21,564)	$ (21,564)	$ (21,564)	(64,692)	(64,692)
Distributions Made To Preferred Shareholders, Cash Distributions Paid						(8,398)	0
Net proceeds provided by noncontrolling shareholders						395	821
Distributions paid to allocation interest holders (refer to Note I)						0	(39,188)
Repurchase of subsidiary stock						(6,372)	0
Excess tax benefit from subsidiary stock options exercised						0	417
Debt issuance costs						(14,887)	(1,433)
Other						1,461	(1,316)
Net cash provided by financing activities						531,288	7,862
Foreign currency impact on cash						916	(2,427)
Net decrease in cash and cash equivalents						$ (3,729)	1,715
Cash and cash equivalents — beginning of period				$ 39,772			$ 39,772	$ 39,772
Cash and cash equivalents — end of period					$ 39,772

Presentation and Principles of

Presentation and Principles of Consolidation	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Presentation and Principles of Consolidation	Presentation and Principles of Consolidation Compass Diversified Holdings, a Delaware statutory trust (the "Trust" or "Holdings") and Compass Group Diversified Holdings, LLC, a Delaware limited liability company (the "Company" or "CODI"), were formed to acquire and manage a group of small and middle-market businesses headquartered in North America. In accordance with the second amended and restated Trust Agreement, dated as of December 6, 2016 (as amended and restated, the "Trust Agreement"), the Trust is sole owner of 100% of the Trust Interests (as defined in the Company’s fifth amended and restated operating agreement, dated as of December 6, 2016 (as amended and restated, the "LLC Agreement")) of the Company and, pursuant to the LLC Agreement, the Company has, outstanding, the identical number of Trust Interests as the number of outstanding shares of the Trust. The Company is the operating entity with a board of directors and other corporate governance responsibilities, similar to that of a Delaware corporation. The Company is a controlling owner of ten businesses, or reportable operating segments, at September 30, 2018 . The segments are as follows: 5.11 Acquisition Corp. ("5.11" or "5.11 Tactical"), Velocity Outdoor, Inc. (formerly Crosman Corp.) ("Velocity Outdoor" or "Velocity"), The Ergo Baby Carrier, Inc. ("Ergobaby"), Liberty Safe and Security Products, Inc. ("Liberty Safe" or "Liberty"), Fresh Hemp Foods Ltd. ("Manitoba Harvest"), Compass AC Holdings, Inc. ("ACI" or "Advanced Circuits"), AMT Acquisition Corporation ("Arnold"), Clean Earth Holdings, Inc. ("Clean Earth"), FFI Compass Inc. ("Foam Fabricators" or "Foam") and Sterno Products, LLC ("Sterno"). Refer to Note D - "Operating Segment Data" for further discussion of the operating segments. Compass Group Management LLC, a Delaware limited liability company ("CGM" or the "Manager"), manages the day to day operations of the Company and oversees the management and operations of our businesses pursuant to a management services agreement ("MSA"). Basis of Presentation The condensed consolidated financial statements for the three and nine month periods ended September 30, 2018 and September 30, 2017 , are unaudited, and in the opinion of management, contain all adjustments necessary for a fair presentation of the condensed consolidated financial statements. Such adjustments consist solely of normal recurring items. Interim results are not necessarily indicative of results for a full year or any subsequent interim period. The condensed consolidated financial statements and notes are prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP" or "GAAP") and presented as permitted by Form 10-Q and do not contain certain information included in the annual consolidated financial statements and accompanying notes of the Company. These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. Consolidation The condensed consolidated financial statements include the accounts of Holdings and all majority owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation. Discontinued Operations On September 21, 2016, the Company sold its Tridien subsidiary based on an enterprise value of $25 million . After the allocation of proceeds to non-controlling interest holders and the payment of transaction expenses, the Company received approximately $22.7 million in net proceeds related to debt and equity interests in Tridien. The Company recognized a gain of $1.7 million in September 2016 as a result of the sale of Tridien. Approximately $1.6 million of the proceeds received by the Company from the sale of Tridien were reserved as support for the Company's indemnification obligations for future claims against Tridien that the Company may have been liable for under the terms of the Tridien sale agreement. In the second quarter of 2018, all indemnification claims had been settled, and the Company recognized an additional $1.2 million in gain on the sale of Tridien. Seasonality Earnings of certain of the Company’s operating segments are seasonal in nature. Earnings from Liberty are typically lowest in the second quarter due to lower demand for safes at the onset of summer. Velocity Outdoor typically has higher sales in the third and fourth quarter each year, reflecting the hunting and holiday seasons. Earnings from Clean Earth are typically lower during the winter months due to the limits on outdoor construction and development activity because of the colder weather in the Northeastern United States. Sterno typically has higher sales in the second and fourth quarter of each year, reflecting the outdoor summer and holiday seasons, respectively. Recently Adopted Accounting Pronouncements Revenue from Contracts with Customers As of January 1, 2018, the Company adopted Revenue from Contracts with Customers (Topic 606) ("ASC 606"). The new standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the new standard is that a company will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The standard also requires disclosure of the amount, timing and uncertainty of cash flows arising from contracts with customers. The Company adopted the standard using the modified retrospective method for all contracts not completed as of the date of adoption. The reported results for reporting periods after January 1, 2018 are presented under the new revenue recognition guidance while prior period amounts were prepared under the previous revenue guidance which is also referred to herein as the "previous guidance". The Company determined that the impact from the new standard is immaterial to our revenue recognition model since the vast majority of our recognition is based on point in time control. Accordingly, the Company has not made any adjustments to opening retained earnings. Refer to Note C - "Revenue" for additional information regarding the Company's adoption of ASC 606. Improving the Presentation of Net Periodic Pension Costs In March 2017, the Financial Accounting Standards Board ("FASB") issued new guidance that will require employers that sponsor defined benefit plans to present the service cost component of net periodic benefit cost in the same income statement line item as other employee compensation costs arising from services rendered during the period, and requires the other components of net periodic pension cost to be presented in the income statement separately from the service component cost and outside a subtotal of income from operations. The new guidance shall be applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost. The amended guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The Company's Arnold business segment has a defined benefit plan covering substantially all of Arnold's employees at its Switzerland location. The adoption of this guidance on January 1, 2018 did not have a material impact upon our financial condition or results of operations. Changes to the Definition of a Business In January 2017, the FASB issued new guidance that changes the definition of a business to assist entities in evaluating when a set of transferred assets and activities constitutes a business. The guidance requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If so, the set of transferred asset and activities is not a business. The guidance also requires a business to include at least one substantive process and narrows the definition of outputs by more closely aligning it with how outputs are described in the new revenue recognition guidance. The new standard was effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The adoption of this guidance did not have a material impact upon our financial condition or results of operations. Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued an accounting standard update which updates the guidance as to how certain cash receipts and cash payments should be presented and classified within the statement of cash flows. The amended guidance was effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, with early adoption permitted, including adoption in an interim period. The adoption of this guidance on January 1, 2018 did not have a material impact on our consolidated financial statements. Recently Issued Accounting Pronouncements Leases In February 2016, the FASB issued an accounting standard update related to the accounting for leases (Leases "Topic 842") which will require an entity to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. The standard update offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, the new standard is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period. Accordingly, this standard is effective for the Company on January 1, 2019. In July 2018, the FASB issued two updates to Topic 842 to clarify how to apply certain aspects of the new lease standard, and to give entities another option for transition and to provide lessors with a practical expedient to reduce the cost and complexity of implementing the new standard. The transition option allows entities to not apply the new lease standard in the comparative periods presented in the financial statements in the year of adoption. The Company is currently evaluating the effects of adoption of this new standard on the Company’s consolidated financial statements as well as the expected transition method that will be used. This evaluation process includes reviewing all forms of leases, performing a completeness assessment over the lease population, analyzing the practical expedients available, implementing processes and information technology tools to assist in our ongoing lease data collection and analysis and updating our accounting policies and internal controls that will be impacted by Topic 842. Based on a preliminary assessment, the Company expects that most of its operating lease commitments will be subject to the new guidance and recognized as operating lease liabilities and right-of-use assets upon adoption, resulting in a significant increase in the assets and liabilities on the consolidated balance sheet. The Company is continuing its assessment, which may identify additional impacts this standard will have on its consolidated financial statements and related disclosures.

Acquisition

Acquisition	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Acquisitions	Acquisitions Acquisition of Foam Fabricators On February 15, 2018, pursuant to an agreement entered into on January 18, 2018, the Company, through a wholly owned subsidiary, FFI Compass, Inc. (“Buyer”), entered into a Stock Purchase Agreement (the “Purchase Agreement”) with Warren F. Florkiewicz (“Seller”) pursuant to which Buyer acquired all of the issued and outstanding capital stock of Foam Fabricators, Inc., a Delaware corporation (“Foam Fabricators”). Foam Fabricators is a leading designer and manufacturer of custom molded protective foam solutions and original equipment manufacturer ("OEM") components made from expanded polymers such as expanded polystyrene (EPS) and expanded polypropylene (EPP). Founded in 1957 and headquartered in Scottsdale, Arizona, it operates 13 molding and fabricating facilities across North America and provides products to a variety of end-markets, including appliances and electronics, pharmaceuticals, health and wellness, automotive, building and other products. The Company made loans to, and purchased a 100% controlling interest in Foam Fabricators. The final purchase price, after the working capital settlement and net of transaction costs, was approximately $253.4 million . The Company funded the acquisition through a draw on the 2014 Revolving Credit Facility. The transaction was accounted for as a business combination. CGM acted as an advisor to the Company in the acquisition and will continue to provide integration services during the first year of the Company's ownership. CGM will receive integration service fees of $2.25 million payable over a twelve month period as services are rendered. The results of operations of Foam Fabricators have been included in the consolidated results of operations since the date of acquisition. Foam Fabricator's results of operations are reported as a separate operating segment. The table below provides the recording of assets acquired and liabilities assumed as of the acquisition date. Preliminary Purchase Allocation Measurement Period Adjustments Final Purchase Allocation (in thousands) As of 2/15/18 As of 9/30/18 Assets: Cash $ 6,282 $ — $ 6,282 Accounts receivable (1) 19,058 — 19,058 Inventory (2) 13,218 (6 ) 13,212 Property, plant and equipment (3) 23,485 4,885 28,370 Intangible assets 121,392 (3,050 ) 118,342 Goodwill 71,489 1,219 72,708 Other current and noncurrent assets 2,945 — 2,945 Total assets 257,869 3,048 260,917 Liabilities: Current liabilities 5,968 — 5,968 Other liabilities 115,033 115,033 Total liabilities 121,001 — 121,001 Net assets acquired 136,868 3,048 139,916 Intercompany loans to business 115,033 — 115,033 $ 251,901 $ 3,048 $ 254,949 Acquisition Consideration Purchase price $ 247,500 $ — $ 247,500 Cash acquired 3,646 2,433 3,188 Working capital adjustment 755 615 4,261 Total purchase consideration $ 251,901 $ 3,048 $ 254,949 Less: Transaction costs 1,552 — 1,552 Purchase price, net $ 250,349 $ 3,048 $ 253,397 (1) Includes $19.4 million of gross contractual accounts receivable of which $0.03 million is not expected to be collected. The fair value of accounts receivable approximated book value acquired. (2) Includes $0.7 million in inventory basis step-up, which was charged to cost of goods sold in the first quarter of 2018. (3) Includes $20.0 million of property, plant and equipment basis step-up. The Company incurred $1.6 million of transaction costs in conjunction with the Foam Fabricators acquisition, which was included in selling, general and administrative expense in the consolidated results of operations in the quarter ended March 31, 2018. The allocation of the purchase price presented above is based on management's estimate of the fair values using valuation techniques including income, cost and market approaches. In estimating the fair value of the acquired assets and assumed liabilities, the fair value estimates are based on, but not limited to, expected future revenue and cash flows, expected future growth rates and estimated discount rates. Current and noncurrent assets and current and other liabilities are valued at historical carrying values. Property, plant and equipment is valued through a purchase price appraisal and will be depreciated on a straight-line basis over the respective remaining useful lives of the assets. Goodwill is calculated as the excess of the consideration transferred over the fair value of the identifiable net assets acquired and represents the future economic benefits expected to arise from other intangible assets acquired that do not qualify for separate recognition, including assembled workforce and non-contractual relationships, as well as expected future synergies. The goodwill of $72.7 million reflects the strategic fit of Foam Fabricators in the Company's niche industrial business. Foam Fabricators was an S corporation under Section 1362 of the Internal Revenue Code, and accordingly, taxable income of Foam Fabricators flowed through to its stockholder. The Company and the selling shareholder have agreed to make a joint Section 338(h)(10) election which will treat the acquisition as a deemed asset purchase for United States Federal income tax purposes and accordingly the goodwill is expected to be deductible for income tax purposes. The intangible assets recorded related to the Foam Fabricators acquisition are as follows (in thousands): Intangible assets Amount Estimated Useful Life Tradename $ 4,215 10 years Customer Relationships 114,127 15 years $ 118,342 The tradename was valued at $4.2 million using a relief from royalty methodology, in which an asset is valuable to the extent that the ownership of the asset relieves the company from the obligation of paying royalties for the benefits generated by the asset. The customer relationships intangible asset was valued at $114.1 million using an excess earnings methodology, in which an asset is valuable to the extent it enables its owners to earn a return in excess of the required returns on the other assets utilized in the business. The customer relationships intangible asset was derived using a risk adjusted discount rate. Acquisition of Rimports On February 26, 2018, the Company's Sterno subsidiary acquired all of the issued and outstanding capital stock of Rimports, Inc., a Utah corporation (“Rimports”), pursuant to a Stock Purchase Agreement, dated January 23, 2018, by and among Sterno and Jeffery W. Palmer, individually and in his capacity as Seller Representative, the Jeffery Wayne Palmer Dynasty Trust dated December 26, 2011, the Angela Marie Palmer Irrevocable Trust dated December 26, 2011, the Angela Marie Palmer Charitable Lead Trust, the Fidelity Investments Charitable Gift Fund, the TAK Irrevocable Trust dated June 7, 2012, and the SAK Irrevocable Trust dated June 7, 2012. Headquartered in Provo, Utah, Rimports is a manufacturer and distributor of branded and private label scented wickless candle products used for home décor and fragrance. Rimports offers an extensive line of wax warmers, scented wax cubes, essential oils and diffusers, and other home fragrance systems, through the mass retailer channel. Sterno purchased a 100% controlling interest in Rimports. The purchase price, after the working capital settlement and net of transaction costs, was approximately $154.4 million , subject to any working capital adjustment. The purchase price of Rimports includes a potential earn-out of up to $25 million contingent on the attainment of certain future performance criteria of Rimports for the twelve-month period from May 1, 2017 to April 30, 2018 and the fourteen month period from March 1, 2018 to April 30, 2019. The fair value of the contingent consideration was estimated at $4.1 million . Sterno funded the acquisition through their intercompany credit facility with the Company. The transaction was accounted for as a business combination. The results of operations of Rimports have been included in the consolidated results of operations since the date of acquisition. Rimport's results of operations are included in the Sterno operating segment. The table below provides the preliminary recording of assets acquired and liabilities assumed as of the acquisition date. The goodwill resulting from the purchase price allocation is expected to be deductible for income tax purposes since Rimports was previously an S-Corporation for Federal income tax purposes and the Company and the selling shareholders have agreed to make a joint Section 338(h)(10) election which will treat the acquisition as a deemed asset purchase for United States Federal income tax purposes. Preliminary Purchase Allocation Measurement Period Adjustments Preliminary Purchase Allocation (in thousands) As of 2/26/18 As of 9/30/18 Assets: Cash $ 10,025 $ — $ 10,025 Accounts receivable (1) 21,431 — 21,431 Inventory 29,691 4,711 34,402 Property, plant and equipment 1,493 1,886 3,379 Intangible assets — 86,890 86,890 Goodwill 121,364 (109,746 ) 11,618 Other current and noncurrent assets 446 — 446 Total assets 184,450 (16,259 ) 168,191 Liabilities Current liabilities 9,034 — 9,034 Other liabilities (2) 25,000 (20,900 ) 4,100 Total liabilities 34,034 (20,900 ) 13,134 Net assets acquired $ 150,416 $ 4,641 $ 155,057 Acquisition Consideration Purchase price $ 145,000 $ — $ 145,000 Cash acquired 9,500 525 10,025 Working capital adjustment (4,084 ) 4,116 32 Total purchase consideration 150,416 4,641 155,057 Less: Transaction costs 632 — 632 Purchase price, net $ 149,784 $ 4,641 $ 154,425 (1) Includes $23.8 million of gross contractual accounts receivable of which $2.4 million is not expected to be collected. The fair value of accounts receivable approximated book value acquired. (2) The purchase price of Rimports includes a potential earn-out of up to $25 million contingent on the attainment of certain future performance criteria of Rimports for the twelve-month period from May 1, 2017 to April 30, 2018 and the fourteen month period from March 1, 2018 to April 30, 2019. The earn-out was valued at $4.1 million using a probability weighted model. The intangible assets recorded on a preliminary basis related to the Rimports acquisition are as follows (in thousands): Intangible assets Amount Estimated Useful Life Tradename $ 6,600 8 years Customer Relationships 80,300 9 years $ 86,900 Sterno incurred $0.6 million of transaction costs in conjunction with the acquisition of Rimports, which was included in selling, general and administrative expense in the consolidated results of operations in the quarter ended March 31, 2018. The allocation of the purchase price presented above is based on management's estimate of the fair values using valuation techniques including income, cost and market approaches. In estimating the fair value of the acquired assets and assumed liabilities, the fair value estimates are based on, but not limited to, expected future revenue and cash flows, expected future growth rates and estimated discount rates. Current and noncurrent assets and current liabilities are valued at historical carrying values. Property, plant and equipment was valued through a purchase price appraisal and will be depreciated on a straight-line basis over the respective remaining useful lives of the assets. Goodwill is calculated as the excess of the consideration transferred over the fair value of the identifiable net assets acquired and represents the future economic benefits expected to arise from other intangible assets acquired that do not qualify for separate recognition, including assembled workforce and non-contractual relationships, as well as expected future synergies. Acquisition of Velocity Outdoor (formerly Crosman Corp.) On June 2, 2017, CBCP Acquisition Corp. (the "Buyer"), a wholly owned subsidiary of the Company, entered into an equity purchase agreement pursuant to which it acquired all of the outstanding equity interests of Bullseye Acquisition Corporation, the indirect owner of the equity interests of Crosman Corp. which is now known as Velocity Outdoor. Velocity Outdoor is a designer, manufacturer and marketer of airguns, archery products, laser aiming devices and related accessories. Headquartered in Bloomfield, New York, Velocity Outdoor serves over 425 customers worldwide, including mass merchants, sporting goods retailers, online channels and distributors serving smaller specialty stores and international markets. The Company made loans to, and purchased an initial 98.9% controlling interest in Velocity. The purchase price, including proceeds from noncontrolling interests and net of transaction costs, was approximately $150.4 million . Velocity's management invested in the transaction along with the Company, representing approximately 1.1% of the initial noncontrolling interest on a primary and fully diluted basis. The fair value of the noncontrolling interest was determined based on the enterprise value of the acquired entity multiplied by the ratio of the number of shares acquired by the minority holders to total shares. The transaction was accounted for as a business combination. CGM acted as an advisor to the Company in the acquisition and provided integration services during the first year of the Company's ownership of Velocity Outdoor. CGM received integration service fees of $1.5 million payable quarterly over a twelve month period as services were rendered beginning in the quarter ended September 30, 2017. The Company incurred $1.5 million of transaction costs in conjunction with the Velocity acquisition, which was included in selling, general and administrative expense in the consolidated results of operations in the second quarter of 2017. The results of operations of Velocity Outdoor have been included in the consolidated results of operations since the date of acquisition. Velocity's results of operations are reported as a separate operating segment as a branded consumer business. The tradename was valued at $53.5 million using a multi-period excess earnings methodology. The customer relationships intangible asset was valued at $28.7 million using the distributor method, a variation of the multi-period excess earnings methodology, in which an asset is valuable to the extent it enables its owners to earn a return in excess of the required returns on the other assets utilized in the business. The technology was valued at $2.4 million using a relief from royalty method. Unaudited pro forma information The following unaudited pro forma data for the nine months ended September 30, 2018 and the three and nine months ended September 30, 2017 gives effect to the acquisition of Velocity, Foam Fabricators and Sterno's acquisition of Rimports, as described above, as if the acquisitions had been completed as of January 1, 2017. The pro forma data gives effect to historical operating results with adjustments to interest expense, amortization and depreciation expense, management fees and related tax effects. The information is provided for illustrative purposes only and is not necessarily indicative of the operating results that would have occurred if the transaction had been consummated on the date indicated, nor is it necessarily indicative of future operating results of the consolidated companies and should not be construed as representing results for any future period. Three months ended September 30, Nine months ended September 30, (in thousands) 2017 2018 2017 Net sales $ 400,014 $ 1,278,978 $ 1,159,717 Gross profit 139,596 436,915 390,620 Operating income 24,239 52,305 33,797 Net loss 12,141 1,876 (8,448 ) Net loss attributable to Holdings 11,491 (1,325 ) (10,940 ) Basic and fully diluted net loss per share attributable to Holdings $ 0.16 $ (0.25 ) $ (0.90 ) Other acquisitions Clean Earth On May 23, 2018, Clean Earth acquired all of the outstanding capital stock of Environmental Soil Management, Inc. (“ESMI”), located in Fort Edward, New York and Loudon, New Hampshire. The acquisition provided Clean Earth the opportunity to geographically expand their soil and hazardous waste solutions in the New York and New England market. The purchase price was approximately $30.7 million . In connection with the acquisition, Clean Earth recorded a preliminary purchase price allocation of approximately $8.4 million in goodwill, and $10.4 million in intangible assets. On September 5, 2018, Clean Earth acquired the assets of Disposal and Recycling Technologies, Inc. ("DART"), for a purchase price of approximately $17.6 million . DART has a RCRA Part B hazardous waste site in Charlotte, North Carolina and a water waste treatment facility in Detroit, Michigan. The acquisition of DART expands Clean Earth's geographical reach in the Midwest and Mid-Atlantic hazardous and non-hazardous waste markets and represents Clean Earth's first water waste treatment facility. Clean Earth has not completed the preliminary purchase price for DART and therefore has recorded the excess amount of the purchase price over net assets acquired as goodwill at September 30, 2018. Velocity Outdoor On September 4, 2018, Velocity Outdoor (formerly "Crosman Corp.") acquired all of the outstanding membership interests in Ravin Crossbows, LLC ("Ravin") for a purchase price of approximately $98.0 million , net of transaction costs, plus a potential earn-out of up to $25.0 million based on gross profit levels for the trailing twelve month period ending December 31, 2018. Velocity funded the acquisition and payment of related transaction costs through the issuance of an additional $38.9 million in intercompany loans and the issuance of additional equity to the Company of $60.6 million . Velocity has not completed the preliminary purchase price allocation for Ravin and has therefore recor ded the excess amount of the purchase price over assets acquired less liabilities assumed of $86.9 million as goodwill at September 30, 2018. The potential earn-out has been valued at $8.1 million based on actual results to date and a forecast for the fourth quarter of 2018. Velocity incurred $1.3 million in acquisition related costs in connection with the Ravin acquisition which were included in selling, general and administrative expense in the third quarter of 2018.

Revenue (Notes)

Revenue (Notes)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue	The following tables provide disaggregation of revenue by reportable segment geography for the three and nine months ended September 30, 2018 and 2017 (in thousands): Three months ended September 30, 2018 5.11 Ergo Liberty Manitoba Harvest Velocity ACI Arnold Clean Earth Foam Sterno Total United States $ 62,085 $ 8,190 $ 17,263 $ 11,970 $ 29,862 $ 23,424 $ 18,202 $ 71,117 $ 28,378 $ 110,274 $ 380,765 Canada 1,465 697 609 4,859 2,062 — 264 — — 2,934 12,890 Europe 6,871 7,962 — 334 1,231 — 9,390 — — 248 26,036 Asia Pacific 3,919 7,176 — 100 375 — 1,311 — — 110 12,991 Other international 9,002 235 — 37 759 — 724 — 4,959 302 16,018 $ 83,342 $ 24,260 $ 17,872 $ 17,300 $ 34,289 $ 23,424 $ 29,891 $ 71,117 $ 33,337 $ 113,868 $ 448,700 Three months ended September 30, 2017 5.11 Ergo Liberty Manitoba Harvest Velocity ACI Arnold Clean Earth Sterno Total United States $ 52,767 $ 10,787 $ 18,423 $ 3,228 $ 29,907 $ 22,436 $ 15,933 $ 55,676 $ 47,036 $ 256,193 Canada 1,749 916 — 10,123 1,842 — 366 — 4,344 19,340 Europe 6,082 7,901 — 387 1,372 — 8,771 — 814 25,327 Asia Pacific 2,001 7,991 — 341 318 — 1,013 — 285 11,949 Other international 9,406 240 — (131 ) 1,010 — 406 — 217 11,148 $ 72,005 $ 27,835 $ 18,423 $ 13,948 $ 34,449 $ 22,436 $ 26,489 $ 55,676 $ 52,696 $ 323,957 Nine months ended September 30, 2018 5.11 Ergo Liberty Manitoba Harvest Velocity ACI Arnold Clean Earth Foam Sterno Total United States $ 192,382 $ 25,790 $ 60,126 $ 36,737 $ 80,629 $ 68,454 $ 54,417 $ 199,579 $ 70,604 $ 255,054 $ 1,043,772 Canada 5,938 2,277 1,615 14,810 5,118 — 978 — — 9,750 40,486 Europe 23,334 21,795 — 1,119 4,377 — 29,065 — — 1,210 80,900 Asia Pacific 12,344 19,713 — 358 978 — 3,803 — — 481 37,677 Other international 18,024 801 — 145 3,164 — 2,223 — 11,384 574 36,315 $ 252,022 $ 70,376 $ 61,741 $ 53,169 $ 94,266 $ 68,454 $ 90,486 $ 199,579 $ 81,988 $ 267,069 $ 1,239,150 Nine months ended September 30, 2017 5.11 Ergo Liberty Manitoba Harvest Velocity ACI Arnold Clean Earth Sterno Total United States $ 165,383 $ 31,460 $ 66,008 $ 22,646 $ 37,790 $ 66,404 $ 47,744 $ 153,370 $ 146,827 $ 737,632 Canada 5,153 2,445 — 18,020 2,483 — 970 — 12,621 41,692 Europe 17,122 19,133 — 1,357 2,140 — 25,329 — 2,283 67,364 Asia Pacific 7,353 23,675 — 581 440 — 3,540 — 1,012 36,601 Other international 33,460 1,024 — 21 1,349 — 1,838 — 349 38,041 $ 228,471 $ 77,737 $ 66,008 $ 42,625 $ 44,202 $ 66,404 $ 79,421 $ 153,370 $ 163,092 $ 921,330

Operating Segment Data

Operating Segment Data	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Operating Segment Data	Operating Segment Data At September 30, 2018 , the Company had ten reportable operating segments. Each operating segment represents a platform acquisition. The Company’s operating segments are strategic business units that offer different products and services. They are managed separately because each business requires different technology and marketing strategies. A description of each of the reportable segments and the types of products and services from which each segment derives its revenues is as follows: • 5.11 Tactical is a leading provider of purpose-built tactical apparel and gear for law enforcement, firefighters, EMS, and military special operations as well as outdoor and adventure enthusiasts. 5.11 is a brand known for innovation and authenticity, and works directly with end users to create purpose-built apparel and gear designed to enhance the safety, accuracy, speed and performance of tactical professionals and enthusiasts worldwide. Headquartered in Irvine, California, 5.11 operates sales offices and distribution centers globally, and 5.11 products are widely distributed in uniform stores, military exchanges, outdoor retail stores, its own retail stores and on 511tactical.com. • Ergobaby is a designer, marketer and distributor of wearable baby carriers and accessories, blankets and swaddlers, nursing pillows, and related products. Ergobaby primarily sells its Ergobaby and Baby Tula branded products through brick-and-mortar retailers, national chain stores, online retailers, its own websites and distributors and derives more than 50% of its sales from outside of the United States. Ergobaby is headquartered in Los Angeles, California. • Liberty Safe is a designer, manufacturer and marketer of premium home, gun and office safes in North America. From its over 300,000 square foot manufacturing facility, Liberty produces a wide range of home and gun safe models in a broad assortment of sizes, features and styles. Liberty is headquartered in Payson, Utah. • Manitoba Harvest is a pioneer and leader in the manufacture and distribution of branded, hemp-based foods and hemp-based ingredients. Manitoba Harvest’s products, which include Hemp Hearts™, Hemp Heart Bites™, and Hemp protein powders, are currently carried in over 13,000 retail stores across the United States and Canada. Manitoba Harvest is headquartered in Winnipeg, Manitoba. • Velocity Outdoor is a leading designer, manufacturer, and marketer of airguns, archery products, laser aiming devices and related accessories. Velocity Outdoor offers its products under the highly recognizable Crosman, Benjamin, Ravin, LaserMax and CenterPoint brands that are available through national retail chains, mass merchants, dealer and distributor networks. Velocity Outdoor is headquartered in Bloomfield, New York. • Advanced Circuits is an electronic components manufacturing company that provides small-run, quick-turn and volume production rigid printed circuit boards. ACI manufactures and delivers custom printed circuit boards to customers primarily in North America. ACI is headquartered in Aurora, Colorado. • Arnold is a global manufacturer of engineered magnetic solutions for a wide range of specialty applications and end-markets, including aerospace and defense, motorsport/automotive, oil and gas, medical, general industrial, electric utility, reprographics and advertising specialty markets. Arnold produces high performance permanent magnets (PMAG), precision foil products (Precision Thin Metals or "PTM"), and flexible magnets (Flexmag™) that are mission critical in motors, generators, sensors and other systems and components. Based on its long-term relationships, Arnold has built a diverse and blue-chip customer base totaling more than 2,000 clients worldwide. Arnold is headquartered in Rochester, New York. • Clean Earth provides environmental services for a variety of contaminated materials including soils, dredged material, hazardous waste and drill cuttings. Clean Earth analyzes, treats, documents and recycles waste streams generated in multiple end-markets such as power, construction, oil and gas, infrastructure, industrial and dredging. Clean Earth is headquartered in Hatboro, Pennsylvania and operates 28 facilities in the eastern United States. • Foam Fabricators is a designer and manufacturer of custom molded protective foam solutions and original equipment manufacturer components made from expanded polystyrene and expanded polypropylene. Foam Fabricators provides products to a variety of end markets, including appliances and electronics, pharmaceuticals, health and wellness, automotive, building and other products. Foam Fabricators is headquartered in Scottsdale, Arizona and operates 13 molding and fabricating facilities across North America. • Sterno is a manufacturer and marketer of portable food warming fuel and creative table lighting solutions for the food service industry and flameless candles, outdoor lighting products, scented wax cubes and warmer products for consumers. Sterno's products include wick and gel chafing fuels, butane stoves and accessories, liquid and traditional wax candles, scented wax cubes and warmer products used for home decor and fragrance systems, catering equipment and outdoor lighting products. Sterno is headquartered in Corona, California. The tabular information that follows shows data for each of the operating segments reconciled to amounts reflected in the consolidated financial statements. The results of operations of each of the operating segments are included in consolidated operating results as of their date of acquisition. There were no significant inter-segment transactions. Summary of Operating Segments Net Revenues Three months ended September 30, Nine months ended (in thousands) 2018 2017 2018 2017 5.11 Tactical $ 83,342 $ 72,005 $ 252,022 $ 228,471 Ergobaby 24,260 27,835 70,376 77,737 Liberty 17,872 18,423 61,741 66,008 Manitoba Harvest 17,300 13,948 53,169 42,625 Velocity Outdoor 34,289 34,449 94,266 44,202 ACI 23,424 22,436 68,454 66,404 Arnold 29,891 26,489 90,486 79,421 Clean Earth 71,117 55,676 199,579 153,370 Foam Fabricators 33,337 — 81,988 — Sterno 113,868 52,696 267,069 163,092 Total segment revenue 448,700 323,957 1,239,150 921,330 Corporate and other — — — — Total consolidated revenues $ 448,700 $ 323,957 $ 1,239,150 $ 921,330 Segment profit (loss) (1) Three months ended September 30, Nine months ended (in thousands) 2018 2017 2018 2017 5.11 Tactical $ 1,740 $ (253 ) $ 3,143 $ (14,542 ) Ergobaby 4,191 5,884 10,106 14,728 Liberty 467 2,050 4,894 6,900 Manitoba Harvest (885 ) (169 ) (670 ) 75 Velocity Outdoor 1,833 (1,388 ) 5,125 (1,587 ) ACI 6,902 6,191 19,202 18,106 Arnold 2,287 2,000 6,957 (4,551 ) Clean Earth 4,278 5,592 12,495 7,597 Foam Fabricators 4,100 — 7,856 — Sterno 11,634 4,411 19,113 13,383 Total 36,547 24,318 88,221 40,109 Reconciliation of segment profit (loss) to consolidated income (loss) before income taxes: Interest expense, net (15,699 ) (6,945 ) (35,465 ) (22,499 ) Other income (expense), net 492 2,020 (3,094 ) 2,950 Loss on equity method investment — — — (5,620 ) Corporate and other (2) (13,220 ) (10,845 ) (42,002 ) (32,801 ) Total consolidated income (loss) before income taxes $ 8,120 $ 8,548 $ 7,660 $ (17,861 ) (1) Segment profit (loss) represents operating income (loss). (2) Primarily relates to management fees expensed and payable to CGM, and corporate overhead expenses. Depreciation and Amortization Expense Three months ended September 30, Nine months ended (in thousands) 2018 2017 2018 2017 5.11 Tactical $ 5,323 $ 4,338 $ 15,882 $ 34,882 Ergobaby 2,086 3,068 6,374 9,386 Liberty 414 358 1,130 1,295 Manitoba Harvest 1,599 1,891 4,800 4,922 Velocity Outdoor 2,077 5,593 6,081 5,842 ACI 786 817 2,384 2,517 Arnold 1,572 1,452 4,656 4,962 Clean Earth 6,349 5,687 17,392 16,140 Foam Fabricators 2,957 — 7,724 — Sterno 7,584 2,873 21,455 8,713 Total 30,747 26,077 87,878 88,659 Reconciliation of segment to consolidated total: Amortization of debt issuance costs and original issue discount 1,079 1,261 3,403 3,721 Consolidated total $ 31,826 $ 27,338 $ 91,281 $ 92,380 Accounts Receivable Identifiable Assets September 30, December 31, September 30, December 31, (in thousands) 2018 2017 2018 (1) 2017 (1) 5.11 Tactical $ 53,509 $ 60,481 $ 320,777 $ 324,068 Ergobaby 12,612 12,869 102,251 105,672 Liberty 9,477 13,679 29,368 26,715 Manitoba Harvest 6,596 5,663 92,307 95,046 Velocity Outdoor 28,362 20,396 149,681 129,033 ACI 8,356 6,525 15,391 14,522 Arnold 20,506 14,804 64,843 66,979 Clean Earth 64,771 50,599 199,134 183,508 Foam Fabricators 25,012 — 159,748 — Sterno 92,535 40,087 255,726 125,937 Allowance for doubtful accounts (13,109 ) (9,995 ) — — Total 308,627 215,108 1,389,226 1,071,480 Reconciliation of segment to consolidated total: Corporate and other identifiable assets — — 2,965 2,026 Total $ 308,627 $ 215,108 $ 1,392,191 $ 1,073,506 (1) Does not include accounts receivable balances per schedule above or goodwill balances - refer to Note F - "Goodwill and Other Intangible Assets" .

Property, Plant and Equipment a

Property, Plant and Equipment and Inventory	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment and Inventory	Property, Plant and Equipment and Inventory Property, plant and equipment Property, plant and equipment is comprised of the following at September 30, 2018 and December 31, 2017 (in thousands): September 30, 2018 December 31, 2017 Machinery and equipment $ 215,575 $ 178,187 Furniture, fixtures and other 45,283 28,824 Leasehold improvements 43,098 20,630 Buildings and land 47,740 40,015 Construction in process 17,373 18,153 369,069 285,809 Less: accumulated depreciation (142,799 ) (112,728 ) Total $ 226,270 $ 173,081 Depreciation expense was $11.1 million and $31.3 million for the three and nine months ended September 30, 2018 , and $8.7 million and $24.5 million for the three and nine months ended September 30, 2017 , respectively. Inventory Inventory is comprised of the following at September 30, 2018 and December 31, 2017 (in thousands) : September 30, 2018 December 31, 2017 Raw materials $ 67,795 $ 36,124 Work-in-process 17,275 13,921 Finished goods 261,558 205,512 Less: obsolescence reserve (18,080 ) (8,629 ) Total $ 328,548 $ 246,928

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets As a result of acquisitions of various businesses, the Company has significant intangible assets on its balance sheet that include goodwill and indefinite-lived intangibles. The Company’s goodwill and indefinite-lived intangibles are tested and reviewed for impairment annually as of March 31st or more frequently if facts and circumstances warrant by comparing the fair value of each reporting unit to its carrying value. Each of the Company’s businesses represent a reporting unit. The Arnold business previously comprised three reporting units when it was acquired in March 2012, but as a result of changes implemented by Arnold management during 2016 and 2017, the Company reassessed the reporting units at Arnold as of the annual impairment testing date in 2018. After evaluating changes in the operation of the reporting units that led to increased integration and altered how the financial results of the Arnold operating segment were assessed by Arnold management, the Company determined that the previously identified reporting units no longer operate in the same manner as they did when the Company acquired Arnold. As a result, the separate Arnold reporting units were determined to only comprise one reporting unit at the Arnold operating segment level as of March 31, 2018. As part of the exercise of combining the separate Arnold reporting units into one reporting unit, the Company performed "before" and "after" goodwill impairment testing, whereby we performed the annual impairment testing for each of the existing reporting units of Arnold and then subsequent to the completion of the annual impairment testing of the separate reporting units, we performed a quantitative impairment test of the Arnold operating segment, which will represent the reporting unit for future impairment tests. Goodwill 2018 Annual Impairment Testing The Company uses a qualitative approach to test goodwill for impairment by first assessing qualitative factors to determine whether it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform quantitative goodwill impairment testing. For the reporting units that were tested qualitatively for the 2018 annual impairment testing, the results of the qualitative analysis indicated that the fair value exceeded their carrying value. At March 31, 2018, we determined that the Flexmag reporting unit of Arnold required additional quantitative testing because we could not conclude that the fair value of the reporting unit exceeded its carrying value based on qualitative factors alone. For the quantitative impairment test of Flexmag, we estimated the fair value of the reporting unit using an income approach, whereby we estimate the fair value of the reporting unit based on the present value of future cash flows. Cash flow projections are based on management's estimate of revenue growth rates and operating margins and take into consideration industry and market conditions as well as company and reporting unit specific economic conditions. The discount rate used is based on the weighted average cost of capital adjusted for the relevant risk associated with the business and the uncertainty associated with the reporting unit's ability to execute on the projected cash flows. The discount rate used in the income approach for Flexmag was 12.4% . For the reporting unit change at Arnold, a quantitative impairment test was performed of the Arnold business at March 31, 2018 using an income approach. The discount rate used in the income approach was 12.6% . The results of the impairment testing indicated that the fair value of the Arnold reporting unit exceeded the carrying value. 2017 Interim Impairment Testing Manitoba Harvest The Company performed quantitative testing during the 2017 annual impairment testing for Manitoba Harvest, the results of which indicated that the fair value of Manitoba Harvest exceeded the carrying value. As a result of operating results that were below forecast amounts, as well as a failure of the financial covenants associated with the intercompany credit facility, we determined that a triggering event had occurred at Manitoba Harvest in the fourth quarter of 2017. We performed impairment testing of the goodwill and indefinite lived tradename at December 31, 2017. For the quantitative impairment test at Manitoba Harvest, we utilized an income approach. The weighted average cost of capital used in the income approach at Manitoba Harvest was 11.7% . Results of the quantitative testing of Manitoba Harvest indicated that the carrying value of Manitoba Harvest exceeded its fair value by $6.3 million , and the Company recorded $6.2 million (after the effect of foreign currency translation) as impairment expense at December 31, 2017. For the indefinite lived trade name, quantitative testing of the Manitoba Harvest tradename indicated that the carrying value exceeded its fair value by $2.3 million , and the Company recorded $2.3 million (after the effect of foreign currency translation) of impairment expense at December 31, 2017. The Company finalized the Manitoba Harvest impairment testing during the first quarter of 2018 with no changes to the impairment expense recorded as of December 31, 2017. A summary of the net carrying value of goodwill at September 30, 2018 and December 31, 2017, is as follows (in thousands) : Nine months ended September 30, 2018 Year ended Goodwill - gross carrying amount $ 768,100 $ 562,842 Accumulated impairment losses (31,153 ) (31,153 ) Goodwill - net carrying amount $ 736,947 $ 531,689 The following is a reconciliation of the change in the carrying value of goodwill for the nine months ended September 30, 2018 by operating segment (in thousands) : Balance at January 1, 2018 Acquisitions (1) Goodwill Impairment Foreign currency translation Other Balance at September 30, 2018 5.11 $ 92,966 $ — $ — $ — $ — $ 92,966 Ergobaby 61,031 — — — — 61,031 Liberty 32,828 — — — — 32,828 Manitoba Harvest 41,024 — — (1,130 ) — 39,894 Velocity Outdoor 49,352 86,890 — — 70 136,312 ACI 58,019 — — — — 58,019 Arnold (2) 26,903 — — — — 26,903 Clean Earth 119,099 35,102 — — — 154,201 Foam Fabricators — 72,708 — — — 72,708 Sterno 41,818 11,618 — — — 53,436 Corporate (3) 8,649 — — — — 8,649 Total $ 531,689 $ 206,318 $ — $ (1,130 ) $ 70 $ 736,947 (1) Sterno's acquisition of Rimports and Clean Earth's acquisition of ESMI are based on a preliminary purchase price allocations that are expected to be finalized during the fourth quarter of 2018. The preliminary purchase prices for Clean Earth's acquisition of ESMI and Velocity's acquisition of Ravin have not been completed and the goodwill reflected in the table represents the excess of the purchase price over the net assets acquired. (2) Arnold had three reporting units which were combined into one reporting unit effective March 31, 2018. (3) Represents goodwill resulting from purchase accounting adjustments not "pushed down" to the ACI segment. This amount is allocated back to the ACI segment for purposes of goodwill impairment testing. Long lived assets Annual indefinite lived impairment testing The Company used a qualitative approach to test indefinite lived intangible assets for impairment by first assessing qualitative factors to determine whether it is more-likely-than-not that the fair value of an indefinite lived intangible asset is impaired as a basis for determining whether it is necessary to perform quantitative impairment testing. The Company evaluated the qualitative factors of each reporting unit that maintains indefinite lived intangible assets in connection with the annual impairment testing for 2018 and 2017. Results of the qualitative analysis indicate that the carrying value of the Company’s indefinite lived intangible assets did not exceed their fair value. The Manitoba Harvest trade name was tested for impairment as part of the interim impairment testing for Manitoba Harvest at December 31, 2017 as noted above, resulting in impairment expense of $2.3 million at December 31, 2017. Other intangible assets are comprised of the following at September 30, 2018 and December 31, 2017 (in thousands) : September 30, 2018 December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships $ 538,148 $ (130,653 ) $ 407,495 $ 338,719 $ (102,271 ) $ 236,448 Technology and patents 50,714 (25,751 ) 24,963 49,075 (22,492 ) 26,583 Trade names, subject to amortization 194,814 (33,337 ) 161,477 182,976 (22,518 ) 160,458 Licensing and non-compete agreements 8,055 (6,836 ) 1,219 7,965 (6,488 ) 1,477 Permits and airspace 122,722 (38,713 ) 84,009 115,230 (31,026 ) 84,204 Distributor relations and other 726 (726 ) — 726 (646 ) 80 Total 915,179 (236,016 ) 679,163 694,691 (185,441 ) 509,250 Trade names, not subject to amortization 70,909 — 70,909 71,267 — 71,267 Total intangibles, net $ 986,088 $ (236,016 ) $ 750,072 $ 765,958 $ (185,441 ) $ 580,517 Amortization expense related to intangible assets was $17.6 million and $14.2 million for the three months ended September 30, 2018 and 2017, respectively, and $49.3 million and $39.3 million for the nine months ended September 30, 2018 and 2017, respectively. Estimated charges to amortization expense of intangible assets for the remainder of 2018 and the next four years, is as follows (in thousands) : 2018 2019 2020 2021 2022 $ 19,784 $ 79,707 $ 70,086 $ 60,373 $ 58,694

Warranties

Warranties	9 Months Ended
	Sep. 30, 2018
Guarantees [Abstract]
Warranties	Warranties The Company’s Velocity Outdoor, Ergobaby and Liberty operating segments estimate their exposure to warranty claims based on both current and historical product sales data and warranty costs incurred. The Company assesses the adequacy of its recorded warranty liability quarterly and adjusts the amount as necessary. A reconciliation of the change in the carrying value of the Company’s warranty liability for the nine months ended September 30, 2018 and the year ended December 31, 2017 is as follows ( in thousands ): Nine months ended September 30, 2018 Year ended Warranty liability: Beginning balance $ 2,197 $ 1,258 Provision for warranties issued during the period 2,252 1,982 Fulfillment of warranty obligations (2,417 ) (1,552 ) Other (1) 154 509 Ending balance $ 2,186 $ 2,197 (1) Represents the warranty liability recorded in relation to acquisitions. Warranty liabilities of acquisitions are recorded at fair value as of the date of acquisition.

Debt

Debt	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt	Debt 2018 Credit Facility On April 18, 2018, the Company entered into an Amended and Restated Credit Agreement (the "2018 Credit Facility") to amend and restate the 2014 Credit Facility, originally dated as of June 6, 2014 (as previously amended) among the Company, the lenders from time to time party thereto (the “Lenders”), and Bank of America, N.A., as Administrative Agent. The 2018 Credit Facility is secured by all of the assets of the Company, including all of its equity interests in, and loans to, its consolidated subsidiaries. The 2018 Credit Facility provides for (i) revolving loans, swing line loans and letters of credit (the “2018 Revolving Credit Facility”) up to a maximum aggregate amount of $600 million , and (ii) a $500 million term loan (the “2018 Term Loan”). The 2018 Term Loan was issued at an original issuance discount of 99.75% . The 2018 Term Loan requires quarterly payments of $1.25 million commencing June 30, 2018, with a final payment of all remaining principal and interest due on April 18, 2025, the maturity date of the 2018 Term Loan. All amounts outstanding under the 2018 Revolving Credit Facility will become due on April 18, 2023, which is the maturity date of loans advanced under the 2018 Revolving Credit Facility. The 2018 Credit Facility also permits the Company, prior to the applicable maturity date, to increase the 2018 Revolving Loan Commitment and/or obtain additional term loans in an aggregate amount of up to $250 million (the “Incremental Loans”), subject to certain restrictions and conditions. The Company may borrow, prepay and reborrow principal under the 2018 Revolving Credit Facility from time to time during its term. Advances under the 2018 Revolving Credit Facility can be either Eurodollar rate loans or base rate loans. Eurodollar rate revolving loans bear interest on the outstanding principal amount thereof for each interest period at a rate per annum based on the London Interbank Offered Rate (the “Eurodollar Rate”) for such interest period plus a margin ranging from 1.50% to 2.50% , based on the ratio of consolidated net indebtedness to adjusted consolidated earnings before interest expense, tax expense, and depreciation and amortization expenses for such period (the “Consolidated Total Leverage Ratio”). Base rate revolving loans bear interest on the outstanding principal amount thereof at a rate per annum equal to the highest of (i) Federal Funds rate plus 0.50%, (ii) the “prime rate”, and (iii) Eurodollar Rate plus 1.0% (the “Base Rate”), plus a margin ranging from 0.50% to 1.50% , based on the Company's Consolidated Total Leverage Ratio. Under the 2018 Revolving Credit Facility, an aggregate amount of up to $100 million in letters of credit may be issued, as well as swing line loans of up to $25 million outstanding at one time. The issuance of such letters of credit and the making of any swing line loan would reduce the amount available under the 2018 Revolving Credit Facility. 2014 Credit Facility The 2014 Credit Facility, as amended, provided for (i) a revolving credit facility of $550 million , (ii) a $325 million term loan (the "2014 Term Loan"), and (iii) a $250 million incremental term loan. The 2018 Credit Facility amended and restated the 2014 Credit Facility. Senior Notes On April 18, 2018, the Company consummated the issuance and sale of $400 million aggregate principal amount of its 8.000% Senior Notes due 2026 (the “Notes” or "Senior Notes") offered pursuant to a private offering to qualified institutional buyers in accordance with Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”), and to non-U.S. persons under Regulation S under the Securities Act. The Company used the net proceeds from the sale of the Notes to repay debt under its existing credit facilities in connection with a concurrent refinancing transaction described above. The Notes were issued pursuant to an indenture, dated as of April 18, 2018 (the “Indenture”), between the Company and U.S. Bank National Association, as trustee (the “Trustee”). The Notes will bear interest at the rate of 8.000% per annum and will mature on May 1, 2026. Interest on the Notes is payable in cash on May 1st and November 1st of each year, beginning on November 1, 2018. The Notes are general senior unsecured obligations of the Company and are not guaranteed by the subsidiaries through which the Company currently conducts substantially all of its operations. The Notes rank equal in right of payment with all of the Company’s existing and future senior unsecured indebtedness, and rank senior in right of payment to all of the Company’s future subordinated indebtedness, if any. The Notes will be effectively subordinated to the Company’s existing and future secured indebtedness, to the extent of the value of the assets securing such indebtedness, including the indebtedness under the Company’s credit facilities described below. The Indenture contains several restrictive covenants including, but not limited to, limitations on the following: (i) the incurrence of additional indebtedness, (ii) restricted payments, (iii) dividends and other payments affecting restricted subsidiaries, (iv) the issuance of preferred stock of restricted subsidiaries, (v) transactions with affiliates, (vi) asset sales and mergers and consolidations, (vii) future subsidiary guarantees and (viii) liens, subject in each case to certain exceptions. The following table provides the Company’s debt holdings at September 30, 2018 and December 31, 2017 (in thousands) : September 30, 2018 December 31, 2017 Senior Notes 400,000 — Revolving Credit Facility $ 233,000 $ 42,000 Term Loan 497,500 559,973 Less: unamortized discounts and debt issuance costs (21,152 ) (11,941 ) Total debt $ 1,109,348 $ 590,032 Less: Current portion, term loan facilities (5,000 ) (5,685 ) Long term debt $ 1,104,348 $ 584,347 Net availability under the 2018 Revolving Credit Facility was approximately $366.7 million at September 30, 2018 . Letters of credit outstanding at September 30, 2018 totaled approximately $0.3 million . At September 30, 2018 , the Company was in compliance with all covenants as defined in the 2018 Credit Facility. At September 30, 2018 , the carrying value of the principal under the Company’s outstanding Term Loan, including the current portion, was $497.5 million , which approximates fair value because it has a variable interest rate that reflects market changes in interest rates and changes in the Company's net leverage ratio. The estimated fair value of the outstanding 2018 Term Loan is based on quoted market prices for similar debt issues and is, therefore, classified as Level 2 in the fair value hierarchy. The Company's Senior Notes consisted of the following carrying value and estimated fair value (in thousands): Fair Value Hierarchy Level September 30, 2018 Maturity Date Rate Carrying Value Fair Value Senior Notes May 1, 2026 8.000 % 2 400,000 416,000 Debt Issuance Costs Deferred debt issuance costs represent the costs associated with the issuance of the Company's financing arrangements. The Company paid $7.0 million in debt issuance costs related to the Senior Notes issuance, comprised of bank fees, rating agency fees and professional fees. The 2018 Credit Facility was categorized as a debt modification, and the Company incurred $8.4 million of debt issuance costs, $7.8 million of which were capitalized and will be amortized over the life of the related debt instrument, and $0.6 million that were expensed as costs incurred. The Company recorded additional debt modification expense of $0.6 million to write off previously capitalized debt issuance costs. Since the Company can borrow, repay and reborrow principal under the 2018 Revolving Credit Facility, the debt issuance costs associated with the 2014 and 2018 Revolving Credit Facility of $5.6 million and $2.8 million at September 30, 2018 and December 31, 2017, respectively, have been classified as other non-current assets in the accompanying consolidated balance sheet. The original issue discount and the debt issuance costs associated with the 2018 Term Loan and Senior Notes are classified as a reduction of long-term debt in the accompanying consolidated balance sheet. Interest Rate Swap In September 2014, the Company purchased an interest rate swap (the "Swap") with a notional amount of $220 million . The Swap is effective April 1, 2016 through June 6, 2021, the original termination date of the 2014 Term Loan. The agreement requires the Company to pay interest on the notional amount at the rate of 2.97% in exchange for the three -month LIBOR rate. At September 30, 2018 and December 31, 2017, the Swap had a fair value loss of $0.0 million and $6.1 million , respectively, principally reflecting the present value of future payments and receipts under the agreement. The following table reflects the classification of the Company's Swap on the consolidated balance sheets at September 30, 2018 and December 31, 2017 ( in thousands ): September 30, 2018 December 31, 2017 Other non-current assets $ 539 $ — Other current liabilities (553 ) (2,468 ) Other noncurrent liabilities — (3,639 ) Total fair value $ (14 ) $ (6,107 )

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Trust Common Shares The Trust is authorized to issue 500,000,000 Trust shares and the Company is authorized to issue a corresponding number of LLC interests. The Company will at all times have the identical number of LLC interests outstanding as Trust shares. Each Trust share represents an undivided beneficial interest in the Trust, and each Trust share is entitled to one vote per share on any matter with respect to which members of the Company are entitled to vote. Trust Preferred Shares The Trust is authorized to issue up to 50,000,000 Trust preferred shares and the Company is authorized to issue a corresponding number of trust preferred interests. Series B Preferred Shares On March 13, 2018, the Trust issued 4,000,000 7.875% Series B Trust Preferred Shares (the "Series B Preferred Shares") with a liquidation preference of $25.00 per share, for gross proceeds of $100.0 million , or $96.5 million net of underwriters' discount and issuance costs. Distributions on the Series B Preferred Shares will be payable quarterly in arrears, when and as declared by the Company's board of directors on January 30, April 30, July 30, and October 30 of each year, beginning on July 30, 2018, at a rate per annum of 7.875%. Distributions on the Series B Preferred Shares are cumulative. Unless full cumulative distributions on the Series B Preferred Shares have been or contemporaneously are declared and set apart for payment of the Series B Preferred Shares for all past distribution periods, no distribution may be declared or paid for payment on the Trust common shares. The Series B Preferred Shares are not convertible into Trust common shares and have no voting rights, except in limited circumstances as provided for in the share designation for the preferred shares. The Series B Preferred Shares may be redeemed at the Company's option, in whole or in part, at any time after April 30, 2028, at a price of $25.00 per share, plus any accumulated and unpaid distributions (thereon whether authorized or declared) to, but excluding, the redemption date. Holders of Series B Preferred Shares will have no right to require the redemption of the Series B Preferred Shares and there is no maturity date. If a certain tax redemption event occurs prior to April 30, 2028, the Series B Preferred Shares may be redeemed at the Company's option, in whole but not in part, upon at least 30 days’ notice, within 60 days of the occurrence of such tax redemption event, at a price of $25.25 per share, plus accumulated and unpaid distributions to, but excluding, the redemption date. If a certain fundamental change related to the Series B Preferred Shares or the Company occurs (whether before, on or after April 30, 2028), the Company will be required to repurchase the Series B Preferred Shares at a price of $25.25 per share, plus accumulated and unpaid distributions to, but excluding, the date of purchase. If (i) a fundamental change occurs and (ii) the Company does not give notice prior to the 31st day following the fundamental change to repurchase all the outstanding Series B Preferred Shares, the distribution rate per annum on the Series B Preferred Shares will increase by 5.00% , beginning on the 31st day following such fundamental change. Notwithstanding any requirement that the Company repurchase all of the outstanding Series B Preferred Shares, the increase in the distribution rate is the sole remedy to holders in the event the Company fails to do so, and following any such increase, the Company will be under no obligation to repurchase any Series B Preferred Shares. Series A Preferred Shares On June 28, 2017, the Trust issued 4,000,000 7.250% Series A Trust Preferred Shares (the "Series A Preferred Shares") with a liquidation preference of $25.00 per share, for gross proceeds of $100.0 million , or $96.4 million net of underwriters' discount and issuance costs. When, and if declared by the Company's board of directors, distribution on the Series A Preferred Shares will be payable quarterly on January 30, April 30, July 30, and October 30 of each year, beginning on October 30, 2017, at a rate per annum of 7.250%. Distributions on the Series A Preferred Shares are discretionary and non-cumulative. The Company has no obligation to pay distributions for a quarterly distribution period if the board of directors does not declare the distribution before the scheduled record of date for the period, whether or not distributions are paid for any subsequent distribution periods with respect to the Series A Preferred Shares, or the Trust common shares. If the Company's board of directors does not declare a distribution for the Series A Preferred Shares for a quarterly distribution period, during the remainder of that quarterly distribution period the Company cannot declare or pay distributions on the Trust common shares. The Series A Preferred Shares are not convertible into Trust common shares and have no voting rights, except in limited circumstances as provided for in the share designation for the preferred shares. Profit Allocation Interests The Allocation Interests represent the original equity interest in the Company. The holders of the Allocation Interests ("Holders") are entitled to receive distributions pursuant to a profit allocation formula upon the occurrence of certain events. The distributions of the profit allocation are paid upon the occurrence of the sale of a material amount of capital stock or assets of one of the Company’s businesses ("Sale Event") or, at the option of the Holders, at each five-year anniversary date of the acquisition of one of the Company’s businesses ("Holding Event"). The Company records distributions of the profit allocation to the Holders upon occurrence of a Sale Event or Holding Event as distributions declared on Allocation Interests to stockholders’ equity when they are approved by the Company’s board of directors. The sale of Fox Factory Holding Corp. ("FOX") shares in March 2017 (refer to Note N - "Investment in FOX" ) qualified as a Sale Event under the Company's LLC Agreement. In April 2017, with respect to the March 2017 Offering, the Company's board of directors approved and declared a profit allocation payment totaling $25.8 million that was paid in the second quarter of 2017. Reconciliation of net income (loss) available to common shares of Holdings The following table reconciles net loss attributable to Holdings to net loss attributable to the common shares of Holdings ( in thousands ): Three months ended September 30, Nine months ended September 30, 2018 2017 2018 2017 Net income (loss) from continuing operations attributable to Holdings $ 4,726 $ 7,706 $ 312 $ (18,351 ) Less: Distributions paid - Allocation Interests — — — 39,120 Less: Distributions paid - Preferred Shares 4,773 — 8,398 — Less: Accrued distributions - Preferred Shares 1,619 — 1,619 — Net income (loss) from continuing operations attributable to common shares of Holdings $ (1,666 ) $ 7,706 $ (9,705 ) $ (57,471 ) Earnings per share The Company calculates basic and diluted earnings per share using the two-class method which requires the Company to allocate to participating securities that have rights to earnings that otherwise would have been available only to Trust shareholders as a separate class of securities in calculating earnings per share. The Allocation Interests are considered participating securities that contain participating rights to receive profit allocations upon the occurrence of a Holding Event or Sale Event. The calculation of basic and diluted earnings per share for the three and nine months ended September 30, 2018 and 2017 reflects the incremental increase during the period in the profit allocation distribution to Holders related to Holding Events. Basic and diluted earnings per share for the three and nine months ended September 30, 2018 and 2017 attributable to the common shares of Holdings is calculated as follows (in thousands, except per share data) : Three months ended September 30, Nine months ended 2018 2017 2018 2017 Income (loss) from continuing operations attributable to common shares of Holdings $ (1,666 ) $ 7,706 $ (9,705 ) $ (57,471 ) Less: Effect of contribution based profit - Holding Event 2,404 1,620 3,719 3,954 Income (loss) from continuing operation attributable to common shares of Holdings $ (4,070 ) $ 6,086 $ (13,424 ) $ (61,425 ) Income from discontinued operations attributable to common shares of Holdings $ — $ — $ 1,165 $ 340 Basic and diluted weighted average common shares outstanding 59,900 59,900 59,900 59,900 Basic and fully diluted income (loss) per common share attributable to Holdings Continuing operations $ (0.07 ) $ 0.10 $ (0.22 ) $ (1.03 ) Discontinued operations — — 0.02 0.01 $ (0.07 ) $ 0.10 $ (0.20 ) $ (1.02 ) Distributions The following table summarizes information related to our quarterly cash distributions on our Trust common and preferred shares: Period Cash Distribution per Share Total Cash Distributions Record Date Payment Date (in thousands) Trust Common Shares: July 1, 2018 - September 30, 2018 (1) $ 0.36 $ 21,564 October 18, 2018 October 25, 2018 April 1, 2018 - June 30, 2018 $ 0.36 $ 21,564 July 19, 2018 July 26, 2018 January 1, 2018 - March 31, 2018 $ 0.36 $ 21,564 April 19, 2018 April 26, 2018 October 1, 2017 - December 31, 2017 $ 0.36 $ 21,564 January 19, 2018 January 25, 2018 July 1, 2017 - September 30, 2017 $ 0.36 $ 21,564 October 19, 2017 October 26, 2017 April 1, 2017 - June 30, 2017 $ 0.36 $ 21,564 July 20, 2017 July 27, 2017 January 1, 2017 - March 31, 2017 $ 0.36 $ 21,564 April 20, 2017 April 27, 2017 October 1, 2016 - December 31, 2016 $ 0.36 $ 21,564 January 19, 2017 January 26, 2017 Series A Preferred Shares: July 30, 2018 - October 29, 2018 (1) $ 0.453125 $ 1,813 October 15, 2018 October 30, 2018 April 30, 2018 - July 29, 2018 $ 0.453125 $ 1,813 July 16, 2018 July 30, 2018 January 30, 2018 - April 29, 2018 $ 0.453125 $ 1,813 April 15, 2018 April 30, 2018 October 30, 2017 - January 29, 2018 $ 0.453125 $ 1,813 January 15, 2018 January 30, 2018 June 28, 2017 - October 29, 2017 $ 0.61423611 $ 2,457 October 15, 2017 October 30, 2017 Series B Preferred Shares: July 30, 2018 - October 29, 2018 (1) $ 0.4921875 $ 1,969 October 15, 2018 October 30, 2018 March 13, 2018 - July 29, 2018 $ 0.74 $ 2,960 July 16, 2018 July 30, 2018 (1) This distribution was declared on October 4, 2018.

Noncontrolling Interest

Noncontrolling Interest	9 Months Ended
	Sep. 30, 2018
Noncontrolling Interest [Abstract]
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest represents the portion of the Company’s majority owned subsidiary’s net income (loss) and equity that is owned by noncontrolling shareholders. The following tables reflect the Company’s ownership percentage of its majority owned operating segments and related noncontrolling interest balances as of September 30, 2018 and December 31, 2017: % Ownership (1) September 30, 2018 % Ownership (1) December 31, 2017 Primary Fully Diluted Primary Fully Diluted 5.11 Tactical 97.5 87.7 97.5 85.5 Ergobaby 82.1 76.8 82.7 76.6 Liberty 88.6 85.2 88.6 84.7 Manitoba Harvest 76.6 68.0 76.6 67.0 Velocity Outdoor 99.4 94.2 98.8 89.2 ACI 69.4 69.2 69.4 69.2 Arnold 96.7 79.4 96.7 84.7 Clean Earth 97.5 79.8 97.5 79.8 Foam Fabricators 100.0 91.5 N/a N/a Sterno 100.0 88.5 100.0 89.5 (1) The principal difference between primary and diluted percentages of our operating segments is due to stock option issuances of operating segment stock to management of the respective businesses. Noncontrolling Interest Balances (in thousands) September 30, 2018 December 31, 2017 5.11 Tactical $ 9,655 $ 8,003 Ergobaby 25,046 23,416 Liberty 3,348 3,254 Manitoba Harvest 11,507 11,725 Velocity Outdoor 2,458 1,373 ACI (2,580 ) (5,850 ) Arnold 1,474 1,368 Clean Earth 8,578 7,357 Foam Fabricators 594 — Sterno (2,471 ) 2,045 Allocation Interests 100 100 $ 57,709 $ 52,791

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement The following table provides the assets and liabilities carried at fair value measured on a recurring basis at September 30, 2018 and December 31, 2017 ( in thousands ): Fair Value Measurements at September 30, 2018 Carrying Value Level 1 Level 2 Level 3 Liabilities: Put option of noncontrolling shareholders (1) $ (178 ) $ — $ — $ (178 ) Contingent consideration - acquisition (2) (12,179 ) — — (12,179 ) Interest rate swap (14 ) — (14 ) — Total recorded at fair value $ (12,371 ) $ — $ (14 ) $ (12,357 ) (1) Represents put option issued to noncontrolling shareholders in connection with the 5.11 Tactical and Liberty acquisitions. (2) Represents potential earn-out payable by Sterno for the acquisition of Rimports, and Velocity for the acquisition of Ravin. Fair Value Measurements at December 31, 2017 Carrying Value Level 1 Level 2 Level 3 Liabilities: Put option of noncontrolling shareholders $ (178 ) — — $ (178 ) Interest rate swap (6,107 ) — (6,107 ) — Total recorded at fair value $ (6,285 ) $ — $ (6,107 ) $ (178 ) Reconciliations of the change in the carrying value of the Level 3 fair value measurements from January 1, 2017 through September 30, 2018 are as follows ( in thousands ): Level 3 Balance at January 1, 2017 $ (5,010 ) Contingent consideration - Sterno Home (382 ) Payment of contingent consideration - Sterno Home 475 Reversal of contingent consideration - Baby Tula 3,780 Reversal of contingent consideration - Sterno Home 956 Change in noncontrolling shareholder put options 3 Balance at January 1, 2018 $ (178 ) Contingent consideration - Rimports (1) (4,100 ) Contingent consideration - Ravin (2) (8,079 ) Balance at September 30, 2018 $ (12,357 ) (1) The contingent consideration relates to Sterno's acquisition of Rimports in February 2018. The purchase price of Rimports includes a potential earn-out of up to $25 million contingent on the attainment of certain future performance criteria of Rimports for the twelve-month period from May 1, 2017 to April 30, 2018 and the fourteen month period from March 1, 2018 to April 30, 2019. The fair value of the contingent consideration related to the earn-out was allocated a fair value of $4.1 million using a probability weighted option pricing model and is recorded as a current liability in the consolidated balance sheet at September 30, 2018 . (2) The contingent consideration relates to Velocity's acquisition of Ravin in September 2018. The purchase price of Ravin includes a potential earn-out of up to $25.0 million contingent on the achievement certain financial metrics for the trailing twelve month period ending December 31, 2018. The fair value of the contingent consideration was calculated based on actual results to date and a forecast for the fourth quarter of 2018. Valuation Techniques Debt We classify our fixed and floating rate debt as Level 2 items based on quoted market prices for similar debt issues. In April 2018, the Company issued $400.0 million aggregate principal amount of its Senior Notes due 2026. The fair value of the Senior Notes was determined based on quoted market prices obtained through an external pricing source which derives its price valuations from daily marketplace transactions, with adjustments to reflect the spreads of benchmark bonds, credit risk and certain other variables. We have determined this to be a Level 2 measurement as all significant inputs into the quote provided by our pricing source are observable in active markets. At September 30, 2018 , the carrying value of the principal under the Company’s outstanding 2018 Term Loan, including the current portion, was $497.5 million , which approximates fair value because it has a variable interest rate that reflects market changes in interest rates and changes in the Company's net leverage ratio. The Company has not changed its valuation techniques in measuring the fair value of any of its other financial assets and liabilities during the period. For details of the Company’s fair value measurement policies under the fair value hierarchy, refer to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2017. Nonrecurring Fair Value Measurements The following table provides the assets carried at fair value measured on a non-recurring basis as of December 31, 2017. There were no assets carried at fair value on a non-recurring basis at September 30, 2018 . Fair Value Measurements at December 31, 2017 Year ended (in thousands) Carrying Level 1 Level 2 Level 3 Expense Goodwill - Arnold $ 26,903 — — $ 26,903 $ 8,864 Goodwill - Manitoba Harvest 41,024 — — 41,024 6,188 Tradename - Manitoba Harvest 10,834 — — 10,834 2,273

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income taxes Each fiscal quarter, the Company estimates its annual effective tax rate and applies that rate to its interim pre-tax earnings. In this regard, the Company reflects the full year’s estimated tax impact of certain unusual or infrequently occurring items and the effects of changes in tax laws or rates in the interim period in which they occur. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act of 2017 (the "Tax Act"). The Tax Act reduces the U.S. federal corporate income tax rate from 35% to 21% and requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and creates new taxes on certain foreign sourced earnings. The one-time transition tax under the Tax Act is based on earnings and profits ("E&P") that were previously deferred from U.S. income taxes. For the year ended December 31, 2017, the provision for income taxes included provisional tax expense of $4.9 million related to the one-time transition tax liability of our foreign subsidiaries. The Company has substantially completed the calculation of the total E&P for these foreign subsidiaries although the Company's estimates may be affected as additional regulatory guidance is issued with respect to the Tax Act. Any adjustments to the provisional amounts will be recognized as a component of the provision for income taxes in the period in which such adjustments are determined within the annual period following the enactment of the Tax Act. The computation of the annual estimated effective tax rate in each interim period requires certain estimates and significant judgment, including the projected operating income for the year, projections of the proportion of income earned and taxed in other jurisdictions, permanent and temporary differences and the likelihood of recovering deferred tax assets generated in the current year. The accounting estimates used to compute the provision for income taxes may change as new events occur, as additional information is obtained or as the tax environment changes. Certain foreign operations are subject to foreign income taxation under existing provisions of the laws of those jurisdictions. The reconciliation between the Federal Statutory Rate and the effective income tax rate for the nine months ended September 30, 2018 and 2017 is as follows: Nine months ended September 30, 2018 2017 United States Federal Statutory Rate 21.0 % (35.0 )% State income taxes (net of Federal benefits) (4.1 ) (1.0 ) Foreign income taxes 23.1 4.5 Expenses of Compass Group Diversified Holdings LLC representing a pass through to shareholders (1) 12.0 0.3 Impairment expense — 16.9 Effect of loss on equity method investment (2) — 11.0 Impact of subsidiary employee stock options (8.6 ) 2.5 Credit utilization (6.9 ) (7.7 ) Domestic production activities deduction — (2.3 ) Effect of undistributed foreign earnings — 2.0 Non-recognition of NOL carryforwards at subsidiaries 20.4 (3.5 ) Effect of Tax Act (3.2 ) — Other 0.4 1.1 Effective income tax rate 54.1 % (11.2 )% (1) The effective income tax rate for the nine months ended September 30, 2018 and 2017 includes a loss at the Company's parent, which is taxed as a partnership. (2) The equity method investment was held at the Company's parent, which is taxed as a partnership, resulting in the gain or loss on the investment as a reconciling item in deriving the effective tax rate.

Defined Benefit Plan

Defined Benefit Plan	9 Months Ended
	Sep. 30, 2018
Retirement Benefits [Abstract]
Defined Benefit Plan	Defined Benefit Plan In connection with the acquisition of Arnold, the Company has a defined benefit plan covering substantially all of Arnold’s employees at its Lupfig, Switzerland location. The benefits are based on years of service and the employees’ highest average compensation during the specific period. The unfunded liability of $ 3.4 million is recognized in the consolidated balance sheet as a component of other non-current liabilities at September 30, 2018 . Net periodic benefit cost consists of the following for the three and nine months ended September 30, 2018 and 2017 (in thousands ): Three months ended September 30, Nine months ended September 30, 2018 2017 2018 2017 Service cost $ 135 $ 134 $ 403 $ 401 Interest cost 24 24 72 71 Expected return on plan assets (39 ) (39 ) (117 ) (117 ) Amortization of unrecognized loss 49 63 148 188 Net periodic benefit cost $ 169 $ 182 $ 506 $ 543 During the nine months ended September 30, 2018 , Arnold used previously funded contribution reserves to fund the employers' contribution to the pension plan. The total expected contribution by Arnold to the plan will be approximately $0.6 million , which will be paid using the plan's contribution reserves. The plan assets are pooled with assets of other participating employers and are not separable; therefore, the fair values of the pension plan assets at September 30, 2018 were considered Level 3.

Investment in Fox

Investment in Fox	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Investment in Fox	Investment in FOX FOX, a former majority owned subsidiary of the Company that is publicly traded on the NASDAQ Stock Market under the ticker "FOXF," is a designer, manufacturer and marketer of high-performance ride dynamic products used primarily for bicycles, side-by-side vehicles, on-road vehicles with off-road capabilities, off-road vehicles and trucks, all-terrain vehicles, snowmobiles, specialty vehicles and applications, and motorcycles. The Company held a 14% ownership interest as of January 1, 2017. The investment in FOX was accounted for using the fair value option. In March 2017, FOX closed on a secondary public offering (the "March 2017 Offering") through which the Company sold their remaining 5,108,718 shares in FOX for total net proceeds of $136.1 million . Subsequent to the March 2017 Offering, the Company no longer holds an ownership interest in FOX.

Commitments and Contingencies (

Commitments and Contingencies (Notes)	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies In the normal course of business, the Company and its subsidiaries are involved in various claims and legal proceedings. While the ultimate resolution of these matters has yet to be determined, the Company does not believe that any unfavorable outcomes will have a material adverse effect on the Company's consolidated financial position or results of operations.

Related Party Transactions (Not

Related Party Transactions (Notes)	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Integration Services Agreements Foam Fabricators, which was acquired in 2018, and Velocity Outdoor, which was acquired in 2017, entered into Integration Services Agreements ("ISA") with CGM. The ISA provides for CGM to provide services for new platform acquisitions to, amongst other things, assist the management at the acquired entities in establishing a corporate governance program, implement compliance and reporting requirements of the Sarbanes-Oxley Act of 2002, as amended, and align the acquired entity's policies and procedures with our other subsidiaries. Each ISA is for the twelve month period subsequent to the acquisition. Velocity Outdoor paid CGM $0.75 million in integration services fees during 2017 and $0.75 million in integration services fees in 2018. Foam Fabricators will pay CGM $2.25 million over the term of the ISA, $2.0 million in 2018 and $0.25 million in 2019. Integration services fees are included in selling, general and administrative expense on the subsidiaries' statement of operations in the period in which they are incurred. The Company and its businesses have the following significant related party transactions : Sterno Recapitalization In January 2018, the Company completed a recapitalization at Sterno whereby the Company entered into an amendment to the intercompany loan agreement with Sterno (the "Sterno Loan Agreement"). The Sterno Loan Agreement was amended to (i) provide for term loan borrowings of $57.7 million to fund a distribution to the Company, which owned 100% of the outstanding equity of Sterno at the time of the recapitalization, and (ii) extend the maturity dates of the term loans. In connection with the recapitalization, Sterno's management team exercised all of their vested stock options, which represented 58,000 shares of Sterno. The Company then used a portion of the distribution to repurchase the 58,000 shares from management for a total purchase price of $6.0 million . In addition, Sterno issued new stock options to replace the exercised options, thus maintaining the same percentage of fully diluted non-controlling interest that existed prior to the recapitalization. 5.11 Related Party Vendor Purchases - 5.11 purchases inventory from a vendor who is a related party to 5.11 through one of the executive officers of 5.11 via the executive's 40% ownership interest in the vendor. During the three and nine months ended September 30, 2018, 5.11 purchased approximately $0.9 million and $2.9 million , respectively, in inventory from the vendor.

Presentation and Principles o_2

Presentation and Principles of Consolidation (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Consolidation	Consolidation The condensed consolidated financial statements include the accounts of Holdings and all majority owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.
Seasonality	Seasonality Earnings of certain of the Company’s operating segments are seasonal in nature. Earnings from Liberty are typically lowest in the second quarter due to lower demand for safes at the onset of summer. Velocity Outdoor typically has higher sales in the third and fourth quarter each year, reflecting the hunting and holiday seasons. Earnings from Clean Earth are typically lower during the winter months due to the limits on outdoor construction and development activity because of the colder weather in the Northeastern United States. Sterno typically has higher sales in the second and fourth quarter of each year, reflecting the outdoor summer and holiday seasons, respectively.
Recently Issued and Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements Revenue from Contracts with Customers As of January 1, 2018, the Company adopted Revenue from Contracts with Customers (Topic 606) ("ASC 606"). The new standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the new standard is that a company will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The standard also requires disclosure of the amount, timing and uncertainty of cash flows arising from contracts with customers. The Company adopted the standard using the modified retrospective method for all contracts not completed as of the date of adoption. The reported results for reporting periods after January 1, 2018 are presented under the new revenue recognition guidance while prior period amounts were prepared under the previous revenue guidance which is also referred to herein as the "previous guidance". The Company determined that the impact from the new standard is immaterial to our revenue recognition model since the vast majority of our recognition is based on point in time control. Accordingly, the Company has not made any adjustments to opening retained earnings. Refer to Note C - "Revenue" for additional information regarding the Company's adoption of ASC 606. Improving the Presentation of Net Periodic Pension Costs In March 2017, the Financial Accounting Standards Board ("FASB") issued new guidance that will require employers that sponsor defined benefit plans to present the service cost component of net periodic benefit cost in the same income statement line item as other employee compensation costs arising from services rendered during the period, and requires the other components of net periodic pension cost to be presented in the income statement separately from the service component cost and outside a subtotal of income from operations. The new guidance shall be applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost. The amended guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The Company's Arnold business segment has a defined benefit plan covering substantially all of Arnold's employees at its Switzerland location. The adoption of this guidance on January 1, 2018 did not have a material impact upon our financial condition or results of operations. Changes to the Definition of a Business In January 2017, the FASB issued new guidance that changes the definition of a business to assist entities in evaluating when a set of transferred assets and activities constitutes a business. The guidance requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If so, the set of transferred asset and activities is not a business. The guidance also requires a business to include at least one substantive process and narrows the definition of outputs by more closely aligning it with how outputs are described in the new revenue recognition guidance. The new standard was effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The adoption of this guidance did not have a material impact upon our financial condition or results of operations. Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued an accounting standard update which updates the guidance as to how certain cash receipts and cash payments should be presented and classified within the statement of cash flows. The amended guidance was effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, with early adoption permitted, including adoption in an interim period. The adoption of this guidance on January 1, 2018 did not have a material impact on our consolidated financial statements. Recently Issued Accounting Pronouncements Leases In February 2016, the FASB issued an accounting standard update related to the accounting for leases (Leases "Topic 842") which will require an entity to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. The standard update offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, the new standard is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period. Accordingly, this standard is effective for the Company on January 1, 2019. In July 2018, the FASB issued two updates to Topic 842 to clarify how to apply certain aspects of the new lease standard, and to give entities another option for transition and to provide lessors with a practical expedient to reduce the cost and complexity of implementing the new standard. The transition option allows entities to not apply the new lease standard in the comparative periods presented in the financial statements in the year of adoption. The Company is currently evaluating the effects of adoption of this new standard on the Company’s consolidated financial statements as well as the expected transition method that will be used. This evaluation process includes reviewing all forms of leases, performing a completeness assessment over the lease population, analyzing the practical expedients available, implementing processes and information technology tools to assist in our ongoing lease data collection and analysis and updating our accounting policies and internal controls that will be impacted by Topic 842. Based on a preliminary assessment, the Company expects that most of its operating lease commitments will be subject to the new guidance and recognized as operating lease liabilities and right-of-use assets upon adoption, resulting in a significant increase in the assets and liabilities on the consolidated balance sheet. The Company is continuing its assessment, which may identify additional impacts this standard will have on its consolidated financial statements and related disclosures.
Revenue	Effective January 1, 2018, the Company adopted the provisions of Revenue from Contracts with Customers, or ASC 606. The adoption of the new revenue guidance represents a change in accounting principle that will more closely align revenue recognition with the transfer of control of the Company's goods and services and will provide financial statement readers with enhanced disclosures. In accordance with the new revenue guidance, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods or services, and excludes any sales incentives or taxes collected from customers which are subsequently remitted to government authorities. The impacts from the adoption of the new revenue guidance primarily relates to the timing of revenue recognition for variable consideration received, consideration payable to a customer and recording right of return assets. Although these differences have been identified, the total impact to each reportable segment was not material to the consolidated financial statements. In addition, the accounting for the estimate of variable consideration in our contracts is not materially different compared to our current practice. The Company has established monitoring controls to identify new sales arrangements and changes in our business environment that could impact our current accounting assessment. Performance Obligations - For 5.11, Velocity Outdoor, Ergobaby, Liberty Safe, Manitoba Harvest, Sterno, Arnold and Foam Fabricators, revenues are recognized when control of the promised goods or service is transferred to the customer, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods and services. Each product or service represents a separate performance obligation. For contracts that contain multiple products, the Company will evaluate those products to determine if they represent performance obligations based on whether those goods or services are distinct (by themselves or as part of a bundle of products). Further, the Company evaluated if the products were separately identifiable from other products in the contract. The Company concluded that the products are distinct and separately identifiable from other products in the contracts. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately. The standalone selling price is directly observable as it is the price at which the Company sells its products separately to the customer. As the Company does not meet any of the requirements for over time recognition for any of its products at these operating segments, it will recognize revenue based on the point in time criteria based on the definition of control, which is generally upon shipment terms for products and when the service is performed for services. Transfer of control for Advanced Circuit’s products qualify for over time revenue recognition because the products represent assets with no alternative use and the contracts include an enforceable right to payment for work completed to date. Advanced Circuits has selected the cost to cost input method of measuring progress to recognize revenue over time, based on the status of the work performed. The cost to cost method is representative of the value provided to the customer as it represents the Company’s performance completed to date. However, due to the short-term nature of Advanced Circuit's production cycle, there is an immaterial difference between revenue recognition under the previous guidance and the new revenue recognition guidance. Clean Earth’s arrangements qualify for over time revenue recognition as the customer simultaneously receives and consumes the benefits provided by the Company’s performance. As the Company performs the service, another party would not need to re-perform any of the work completed by the Company to date. Clean Earth has elected to apply the as-invoiced practical expedient to record revenue as the services are provided, given the nature of the services provided and the frequency of billing under the customer contracts. Shipping and handling costs - Costs associated with shipment of products to a customer are accounted for as a fulfillment cost and are included in cost of revenues. The Company has elected to apply the practical expedient for shipping costs under the new revenue guidance and will account for shipping and handling activities performed after control of a good has been transferred to the customer as a fulfillment cost and not a performance obligation. Therefore, both revenue and costs of shipping and handling will be recorded at the same time. As a result, any consideration (including freight and landing costs) related to these activities will be included as a component of the overall transaction consideration and allocated to the performance obligations of the contract. Warranty - For product sales, the Company provides standard assurance-type warranties as the Company only warrants its products against defects in materials and workmanship (i.e., manufacturing flaws). Although the warranties are not required by law, the tasks performed over the warranty period are only to remediate instances when products do not meet the promised specifications. Customers do not have the option to purchase warranties separately. The Company’s warranty periods generally range from 90 days to three years depending on the nature of the product and are consistent with industry standards. The periods are reasonable to assure that products conform to specifications. The Company does not have a history of performing activities outside the scope of the standard warranty. Significant Judgments - The Company’s contracts with customers often include promises to transfer multiple products to a customer. Determining whether the promises are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Once the performance obligations are identified, the Company determines the transaction price, which includes estimating the amount of variable consideration to be included in the transaction price, if any. The Company then allocates the transaction price to each performance obligation in the contract based on a relative stand-alone selling price method. The corresponding revenues are recognized as the related performance obligations are satisfied as discussed above. Judgment is required to determine the standalone selling price for each distinct performance obligation. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately and therefore observable. Variable Consideration - Upon adoption of the new revenue guidance, the Company’s policy around estimating variable consideration related to sales incentives (early pay discounts, rights of return, rebates, chargebacks, and other discounts) included in certain customer contracts remained consistent with previous guidance. These incentives are recorded as a reduction in the transaction price. Under the new guidance, variable consideration is estimated and included in total consideration at contract inception based on either the expected value method or the most likely outcome method. The method was applied consistently among each type of variable consideration and the Company applies the expected value method to estimate variable consideration. These estimates are based on historical experience, anticipated performance and the Company’s best judgment at the time and as a result, reflect applicable constraints. The Company includes in the transaction price an amount of variable consideration estimated in accordance with the new guidance only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. In certain of the Company’s arrangements related to product sales, a right of return exists, which is included in the transaction price. For these right of return arrangements, an asset (and corresponding adjustment to cost of sale) for its right to recover the products from the customers is recorded. The asset recognized will be the carrying amount of the product (for example, inventory) less any expected costs to recover the products (including potential decreases in the value to the Company of the returned product). Additionally, the Company records a refund liability for the amount of consideration that it does not expect to be entitled. The amounts associated with right of return arrangements are not material to the Company's statement of position or operating results. Sales and Other Similar Taxes - The Company notes that under its contracts with customers, the customer is responsible for all sales and other similar taxes, which the Company will invoice the customer for if they are applicable. The new revenue guidance allows entities to make an accounting policy election to exclude sales taxes and other similar taxes from the measurement of the transaction price. The scope of this accounting policy election is the same as the scope of the policy election in the previous guidance. As the Company presents taxes on a net basis under the previous guidance there will be no change to the current presentation (net) as a result. Practical Expedients - The Company has elected to make the following accounting policy elections through the adoption of the following practical expedients: Right to Invoice (Clean Earth) - The Company will record the consideration from a customer in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date (for example, in a service contract where 25% of the service has been performed, the Company would recognize 25% of the revenue), the entity may recognize revenue in the amount to which the entity has a right to invoice. Sales and Other Similar Taxes - The Company will exclude sales taxes and similar taxes from the measurement of transaction price and will ensure that it complies with the disclosure requirements of applicable accounting guidance. Cost to Obtain a Contract - The Company will recognize the incremental costs of obtaining a contract as an expense when incurred as the amortization period of the asset that the Company otherwise would have recognized is one year or less. Promised Goods or Services that are Immaterial in the Context of a Contract - The Company has elected to assess promised goods or services as performance obligations that are deemed to be immaterial in the context of a contract. As such, the Company will not aggregate and assess immaterial items at the entity level. That is, when determining whether a good or service is immaterial in the context of a contract, the assessment will be made based on the application of the new revenue guidance at the contract level. Disaggregated Revenue - Revenue Streams & Timing of Revenue Recognition - The Company disaggregates revenue by strategic business unit and by geography for each strategic business unit which are categories that depict how the nature, amount and uncertainty of revenue and cash flows are affected by economic factors. This disaggregation also represents how the Company evaluates its financial performance, as well as how the Company communicates its financial performance to the investors and other users of its financial statements. Each strategic business unit represents the Company’s reportable segments and offers different products and services.

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Schedule of Business Acquisitions	The table below provides the preliminary recording of assets acquired and liabilities assumed as of the acquisition date. The goodwill resulting from the purchase price allocation is expected to be deductible for income tax purposes since Rimports was previously an S-Corporation for Federal income tax purposes and the Company and the selling shareholders have agreed to make a joint Section 338(h)(10) election which will treat the acquisition as a deemed asset purchase for United States Federal income tax purposes. Preliminary Purchase Allocation Measurement Period Adjustments Preliminary Purchase Allocation (in thousands) As of 2/26/18 As of 9/30/18 Assets: Cash $ 10,025 $ — $ 10,025 Accounts receivable (1) 21,431 — 21,431 Inventory 29,691 4,711 34,402 Property, plant and equipment 1,493 1,886 3,379 Intangible assets — 86,890 86,890 Goodwill 121,364 (109,746 ) 11,618 Other current and noncurrent assets 446 — 446 Total assets 184,450 (16,259 ) 168,191 Liabilities Current liabilities 9,034 — 9,034 Other liabilities (2) 25,000 (20,900 ) 4,100 Total liabilities 34,034 (20,900 ) 13,134 Net assets acquired $ 150,416 $ 4,641 $ 155,057 Acquisition Consideration Purchase price $ 145,000 $ — $ 145,000 Cash acquired 9,500 525 10,025 Working capital adjustment (4,084 ) 4,116 32 Total purchase consideration 150,416 4,641 155,057 Less: Transaction costs 632 — 632 Purchase price, net $ 149,784 $ 4,641 $ 154,425 (1) Includes $23.8 million of gross contractual accounts receivable of which $2.4 million is not expected to be collected. The fair value of accounts receivable approximated book value acquired. (2) The purchase price of Rimports includes a potential earn-out of up to $25 million contingent on the attainment of certain future performance criteria of Rimports for the twelve-month period from May 1, 2017 to April 30, 2018 and the fourteen month period from March 1, 2018 to April 30, 2019. The earn-out was valued at $4.1 million using a probability weighted model. The table below provides the recording of assets acquired and liabilities assumed as of the acquisition date. Preliminary Purchase Allocation Measurement Period Adjustments Final Purchase Allocation (in thousands) As of 2/15/18 As of 9/30/18 Assets: Cash $ 6,282 $ — $ 6,282 Accounts receivable (1) 19,058 — 19,058 Inventory (2) 13,218 (6 ) 13,212 Property, plant and equipment (3) 23,485 4,885 28,370 Intangible assets 121,392 (3,050 ) 118,342 Goodwill 71,489 1,219 72,708 Other current and noncurrent assets 2,945 — 2,945 Total assets 257,869 3,048 260,917 Liabilities: Current liabilities 5,968 — 5,968 Other liabilities 115,033 115,033 Total liabilities 121,001 — 121,001 Net assets acquired 136,868 3,048 139,916 Intercompany loans to business 115,033 — 115,033 $ 251,901 $ 3,048 $ 254,949 Acquisition Consideration Purchase price $ 247,500 $ — $ 247,500 Cash acquired 3,646 2,433 3,188 Working capital adjustment 755 615 4,261 Total purchase consideration $ 251,901 $ 3,048 $ 254,949 Less: Transaction costs 1,552 — 1,552 Purchase price, net $ 250,349 $ 3,048 $ 253,397 (1) Includes $19.4 million of gross contractual accounts receivable of which $0.03 million is not expected to be collected. The fair value of accounts receivable approximated book value acquired. (2) Includes $0.7 million in inventory basis step-up, which was charged to cost of goods sold in the first quarter of 2018. (3) Includes $20.0 million of property, plant and equipment basis step-up.
Schedule of Intangible Assets Recorded as Part of Acquisition	The intangible assets recorded related to the Foam Fabricators acquisition are as follows (in thousands): Intangible assets Amount Estimated Useful Life Tradename $ 4,215 10 years Customer Relationships 114,127 15 years $ 118,342 The intangible assets recorded on a preliminary basis related to the Rimports acquisition are as follows (in thousands): Intangible assets Amount Estimated Useful Life Tradename $ 6,600 8 years Customer Relationships 80,300 9 years $ 86,900
Pro Forma Information	The following unaudited pro forma data for the nine months ended September 30, 2018 and the three and nine months ended September 30, 2017 gives effect to the acquisition of Velocity, Foam Fabricators and Sterno's acquisition of Rimports, as described above, as if the acquisitions had been completed as of January 1, 2017. The pro forma data gives effect to historical operating results with adjustments to interest expense, amortization and depreciation expense, management fees and related tax effects. The information is provided for illustrative purposes only and is not necessarily indicative of the operating results that would have occurred if the transaction had been consummated on the date indicated, nor is it necessarily indicative of future operating results of the consolidated companies and should not be construed as representing results for any future period. Three months ended September 30, Nine months ended September 30, (in thousands) 2017 2018 2017 Net sales $ 400,014 $ 1,278,978 $ 1,159,717 Gross profit 139,596 436,915 390,620 Operating income 24,239 52,305 33,797 Net loss 12,141 1,876 (8,448 ) Net loss attributable to Holdings 11,491 (1,325 ) (10,940 ) Basic and fully diluted net loss per share attributable to Holdings $ 0.16 $ (0.25 ) $ (0.90 )

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables provide disaggregation of revenue by reportable segment geography for the three and nine months ended September 30, 2018 and 2017 (in thousands): Three months ended September 30, 2018 5.11 Ergo Liberty Manitoba Harvest Velocity ACI Arnold Clean Earth Foam Sterno Total United States $ 62,085 $ 8,190 $ 17,263 $ 11,970 $ 29,862 $ 23,424 $ 18,202 $ 71,117 $ 28,378 $ 110,274 $ 380,765 Canada 1,465 697 609 4,859 2,062 — 264 — — 2,934 12,890 Europe 6,871 7,962 — 334 1,231 — 9,390 — — 248 26,036 Asia Pacific 3,919 7,176 — 100 375 — 1,311 — — 110 12,991 Other international 9,002 235 — 37 759 — 724 — 4,959 302 16,018 $ 83,342 $ 24,260 $ 17,872 $ 17,300 $ 34,289 $ 23,424 $ 29,891 $ 71,117 $ 33,337 $ 113,868 $ 448,700 Three months ended September 30, 2017 5.11 Ergo Liberty Manitoba Harvest Velocity ACI Arnold Clean Earth Sterno Total United States $ 52,767 $ 10,787 $ 18,423 $ 3,228 $ 29,907 $ 22,436 $ 15,933 $ 55,676 $ 47,036 $ 256,193 Canada 1,749 916 — 10,123 1,842 — 366 — 4,344 19,340 Europe 6,082 7,901 — 387 1,372 — 8,771 — 814 25,327 Asia Pacific 2,001 7,991 — 341 318 — 1,013 — 285 11,949 Other international 9,406 240 — (131 ) 1,010 — 406 — 217 11,148 $ 72,005 $ 27,835 $ 18,423 $ 13,948 $ 34,449 $ 22,436 $ 26,489 $ 55,676 $ 52,696 $ 323,957 Nine months ended September 30, 2018 5.11 Ergo Liberty Manitoba Harvest Velocity ACI Arnold Clean Earth Foam Sterno Total United States $ 192,382 $ 25,790 $ 60,126 $ 36,737 $ 80,629 $ 68,454 $ 54,417 $ 199,579 $ 70,604 $ 255,054 $ 1,043,772 Canada 5,938 2,277 1,615 14,810 5,118 — 978 — — 9,750 40,486 Europe 23,334 21,795 — 1,119 4,377 — 29,065 — — 1,210 80,900 Asia Pacific 12,344 19,713 — 358 978 — 3,803 — — 481 37,677 Other international 18,024 801 — 145 3,164 — 2,223 — 11,384 574 36,315 $ 252,022 $ 70,376 $ 61,741 $ 53,169 $ 94,266 $ 68,454 $ 90,486 $ 199,579 $ 81,988 $ 267,069 $ 1,239,150 Nine months ended September 30, 2017 5.11 Ergo Liberty Manitoba Harvest Velocity ACI Arnold Clean Earth Sterno Total United States $ 165,383 $ 31,460 $ 66,008 $ 22,646 $ 37,790 $ 66,404 $ 47,744 $ 153,370 $ 146,827 $ 737,632 Canada 5,153 2,445 — 18,020 2,483 — 970 — 12,621 41,692 Europe 17,122 19,133 — 1,357 2,140 — 25,329 — 2,283 67,364 Asia Pacific 7,353 23,675 — 581 440 — 3,540 — 1,012 36,601 Other international 33,460 1,024 — 21 1,349 — 1,838 — 349 38,041 $ 228,471 $ 77,737 $ 66,008 $ 42,625 $ 44,202 $ 66,404 $ 79,421 $ 153,370 $ 163,092 $ 921,330

Operating Segment Data (Tables)

Operating Segment Data (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Summary of Net Sales of Operating Segments	Net Revenues Three months ended September 30, Nine months ended (in thousands) 2018 2017 2018 2017 5.11 Tactical $ 83,342 $ 72,005 $ 252,022 $ 228,471 Ergobaby 24,260 27,835 70,376 77,737 Liberty 17,872 18,423 61,741 66,008 Manitoba Harvest 17,300 13,948 53,169 42,625 Velocity Outdoor 34,289 34,449 94,266 44,202 ACI 23,424 22,436 68,454 66,404 Arnold 29,891 26,489 90,486 79,421 Clean Earth 71,117 55,676 199,579 153,370 Foam Fabricators 33,337 — 81,988 — Sterno 113,868 52,696 267,069 163,092 Total segment revenue 448,700 323,957 1,239,150 921,330 Corporate and other — — — — Total consolidated revenues $ 448,700 $ 323,957 $ 1,239,150 $ 921,330
Summary of Profit (Loss) of Operating Segments	Segment profit (loss) (1) Three months ended September 30, Nine months ended (in thousands) 2018 2017 2018 2017 5.11 Tactical $ 1,740 $ (253 ) $ 3,143 $ (14,542 ) Ergobaby 4,191 5,884 10,106 14,728 Liberty 467 2,050 4,894 6,900 Manitoba Harvest (885 ) (169 ) (670 ) 75 Velocity Outdoor 1,833 (1,388 ) 5,125 (1,587 ) ACI 6,902 6,191 19,202 18,106 Arnold 2,287 2,000 6,957 (4,551 ) Clean Earth 4,278 5,592 12,495 7,597 Foam Fabricators 4,100 — 7,856 — Sterno 11,634 4,411 19,113 13,383 Total 36,547 24,318 88,221 40,109 Reconciliation of segment profit (loss) to consolidated income (loss) before income taxes: Interest expense, net (15,699 ) (6,945 ) (35,465 ) (22,499 ) Other income (expense), net 492 2,020 (3,094 ) 2,950 Loss on equity method investment — — — (5,620 ) Corporate and other (2) (13,220 ) (10,845 ) (42,002 ) (32,801 ) Total consolidated income (loss) before income taxes $ 8,120 $ 8,548 $ 7,660 $ (17,861 ) (1) Segment profit (loss) represents operating income (loss). (2) Primarily relates to management fees expensed and payable to CGM, and corporate overhead expenses
Summary of Goodwill and Identifiable Assets of Operating Segments	Depreciation and Amortization Expense Three months ended September 30, Nine months ended (in thousands) 2018 2017 2018 2017 5.11 Tactical $ 5,323 $ 4,338 $ 15,882 $ 34,882 Ergobaby 2,086 3,068 6,374 9,386 Liberty 414 358 1,130 1,295 Manitoba Harvest 1,599 1,891 4,800 4,922 Velocity Outdoor 2,077 5,593 6,081 5,842 ACI 786 817 2,384 2,517 Arnold 1,572 1,452 4,656 4,962 Clean Earth 6,349 5,687 17,392 16,140 Foam Fabricators 2,957 — 7,724 — Sterno 7,584 2,873 21,455 8,713 Total 30,747 26,077 87,878 88,659 Reconciliation of segment to consolidated total: Amortization of debt issuance costs and original issue discount 1,079 1,261 3,403 3,721 Consolidated total $ 31,826 $ 27,338 $ 91,281 $ 92,380 Accounts Receivable Identifiable Assets September 30, December 31, September 30, December 31, (in thousands) 2018 2017 2018 (1) 2017 (1) 5.11 Tactical $ 53,509 $ 60,481 $ 320,777 $ 324,068 Ergobaby 12,612 12,869 102,251 105,672 Liberty 9,477 13,679 29,368 26,715 Manitoba Harvest 6,596 5,663 92,307 95,046 Velocity Outdoor 28,362 20,396 149,681 129,033 ACI 8,356 6,525 15,391 14,522 Arnold 20,506 14,804 64,843 66,979 Clean Earth 64,771 50,599 199,134 183,508 Foam Fabricators 25,012 — 159,748 — Sterno 92,535 40,087 255,726 125,937 Allowance for doubtful accounts (13,109 ) (9,995 ) — — Total 308,627 215,108 1,389,226 1,071,480 Reconciliation of segment to consolidated total: Corporate and other identifiable assets — — 2,965 2,026 Total $ 308,627 $ 215,108 $ 1,392,191 $ 1,073,506 (1) Does not include accounts receivable balances per schedule above or goodwill balances - refer to Note F - "Goodwill and Other Intangible Assets" .

Property, Plant and Equipment_2

Property, Plant and Equipment and Inventory (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Summary of Property, Plant and Equipment	September 30, 2018 December 31, 2017 Machinery and equipment $ 215,575 $ 178,187 Furniture, fixtures and other 45,283 28,824 Leasehold improvements 43,098 20,630 Buildings and land 47,740 40,015 Construction in process 17,373 18,153 369,069 285,809 Less: accumulated depreciation (142,799 ) (112,728 ) Total $ 226,270 $ 173,081
Summary of Inventory	Inventory is comprised of the following at September 30, 2018 and December 31, 2017 (in thousands) : September 30, 2018 December 31, 2017 Raw materials $ 67,795 $ 36,124 Work-in-process 17,275 13,921 Finished goods 261,558 205,512 Less: obsolescence reserve (18,080 ) (8,629 ) Total $ 328,548 $ 246,928

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Reconciliation of Change in Carrying Value of Goodwill	A summary of the net carrying value of goodwill at September 30, 2018 and December 31, 2017, is as follows (in thousands) : Nine months ended September 30, 2018 Year ended Goodwill - gross carrying amount $ 768,100 $ 562,842 Accumulated impairment losses (31,153 ) (31,153 ) Goodwill - net carrying amount $ 736,947 $ 531,689 The following is a reconciliation of the change in the carrying value of goodwill for the nine months ended September 30, 2018 by operating segment (in thousands) : Balance at January 1, 2018 Acquisitions (1) Goodwill Impairment Foreign currency translation Other Balance at September 30, 2018 5.11 $ 92,966 $ — $ — $ — $ — $ 92,966 Ergobaby 61,031 — — — — 61,031 Liberty 32,828 — — — — 32,828 Manitoba Harvest 41,024 — — (1,130 ) — 39,894 Velocity Outdoor 49,352 86,890 — — 70 136,312 ACI 58,019 — — — — 58,019 Arnold (2) 26,903 — — — — 26,903 Clean Earth 119,099 35,102 — — — 154,201 Foam Fabricators — 72,708 — — — 72,708 Sterno 41,818 11,618 — — — 53,436 Corporate (3) 8,649 — — — — 8,649 Total $ 531,689 $ 206,318 $ — $ (1,130 ) $ 70 $ 736,947 (1) Sterno's acquisition of Rimports and Clean Earth's acquisition of ESMI are based on a preliminary purchase price allocations that are expected to be finalized during the fourth quarter of 2018. The preliminary purchase prices for Clean Earth's acquisition of ESMI and Velocity's acquisition of Ravin have not been completed and the goodwill reflected in the table represents the excess of the purchase price over the net assets acquired. (2) Arnold had three reporting units which were combined into one reporting unit effective March 31, 2018. (3) Represents goodwill resulting from purchase accounting adjustments not "pushed down" to the ACI segment. This amount is allocated back to the ACI segment for purposes of goodwill impairment testing.
Summary of Other Intangible Assets	Other intangible assets are comprised of the following at September 30, 2018 and December 31, 2017 (in thousands) : September 30, 2018 December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships $ 538,148 $ (130,653 ) $ 407,495 $ 338,719 $ (102,271 ) $ 236,448 Technology and patents 50,714 (25,751 ) 24,963 49,075 (22,492 ) 26,583 Trade names, subject to amortization 194,814 (33,337 ) 161,477 182,976 (22,518 ) 160,458 Licensing and non-compete agreements 8,055 (6,836 ) 1,219 7,965 (6,488 ) 1,477 Permits and airspace 122,722 (38,713 ) 84,009 115,230 (31,026 ) 84,204 Distributor relations and other 726 (726 ) — 726 (646 ) 80 Total 915,179 (236,016 ) 679,163 694,691 (185,441 ) 509,250 Trade names, not subject to amortization 70,909 — 70,909 71,267 — 71,267 Total intangibles, net $ 986,088 $ (236,016 ) $ 750,072 $ 765,958 $ (185,441 ) $ 580,517
Summary of Estimated Charges to Amortization Expense of Intangible Assets	Estimated charges to amortization expense of intangible assets for the remainder of 2018 and the next four years, is as follows (in thousands) : 2018 2019 2020 2021 2022 $ 19,784 $ 79,707 $ 70,086 $ 60,373 $ 58,694

Warranties (Tables)

Warranties (Tables)	9 Months Ended
	Sep. 30, 2018
Guarantees [Abstract]
Change in Carrying Value of Company's Warranty Liability	A reconciliation of the change in the carrying value of the Company’s warranty liability for the nine months ended September 30, 2018 and the year ended December 31, 2017 is as follows ( in thousands ): Nine months ended September 30, 2018 Year ended Warranty liability: Beginning balance $ 2,197 $ 1,258 Provision for warranties issued during the period 2,252 1,982 Fulfillment of warranty obligations (2,417 ) (1,552 ) Other (1) 154 509 Ending balance $ 2,186 $ 2,197

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Summary of Debt Holdings	he following table provides the Company’s debt holdings at September 30, 2018 and December 31, 2017 (in thousands) : September 30, 2018 December 31, 2017 Senior Notes 400,000 — Revolving Credit Facility $ 233,000 $ 42,000 Term Loan 497,500 559,973 Less: unamortized discounts and debt issuance costs (21,152 ) (11,941 ) Total debt $ 1,109,348 $ 590,032 Less: Current portion, term loan facilities (5,000 ) (5,685 ) Long term debt $ 1,104,348 $ 584,347 Net availability under the 2018 Revolving Credit Facility was approximately $366.7 million at September 30, 2018 . Letters of credit outstanding at September 30, 2018 totaled approximately $0.3 million . At September 30, 2018 , the Company was in compliance with all covenants as defined in the 2018 Credit Facility.

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Summary of Basic and Diluted Earnings Per Share	Basic and diluted earnings per share for the three and nine months ended September 30, 2018 and 2017 attributable to the common shares of Holdings is calculated as follows (in thousands, except per share data) : Three months ended September 30, Nine months ended 2018 2017 2018 2017 Income (loss) from continuing operations attributable to common shares of Holdings $ (1,666 ) $ 7,706 $ (9,705 ) $ (57,471 ) Less: Effect of contribution based profit - Holding Event 2,404 1,620 3,719 3,954 Income (loss) from continuing operation attributable to common shares of Holdings $ (4,070 ) $ 6,086 $ (13,424 ) $ (61,425 ) Income from discontinued operations attributable to common shares of Holdings $ — $ — $ 1,165 $ 340 Basic and diluted weighted average common shares outstanding 59,900 59,900 59,900 59,900 Basic and fully diluted income (loss) per common share attributable to Holdings Continuing operations $ (0.07 ) $ 0.10 $ (0.22 ) $ (1.03 ) Discontinued operations — — 0.02 0.01 $ (0.07 ) $ 0.10 $ (0.20 ) $ (1.02 )

Noncontrolling Interest (Tables

Noncontrolling Interest (Tables)	9 Months Ended
	Sep. 30, 2018
Noncontrolling Interest [Abstract]
Company's Ownership Percentage of its Majority Owned Operating Segments and Related Noncontrolling Interest	The following tables reflect the Company’s ownership percentage of its majority owned operating segments and related noncontrolling interest balances as of September 30, 2018 and December 31, 2017: % Ownership (1) September 30, 2018 % Ownership (1) December 31, 2017 Primary Fully Diluted Primary Fully Diluted 5.11 Tactical 97.5 87.7 97.5 85.5 Ergobaby 82.1 76.8 82.7 76.6 Liberty 88.6 85.2 88.6 84.7 Manitoba Harvest 76.6 68.0 76.6 67.0 Velocity Outdoor 99.4 94.2 98.8 89.2 ACI 69.4 69.2 69.4 69.2 Arnold 96.7 79.4 96.7 84.7 Clean Earth 97.5 79.8 97.5 79.8 Foam Fabricators 100.0 91.5 N/a N/a Sterno 100.0 88.5 100.0 89.5 (1) The principal difference between primary and diluted percentages of our operating segments is due to stock option issuances of operating segment stock to management of the respective businesses. Noncontrolling Interest Balances (in thousands) September 30, 2018 December 31, 2017 5.11 Tactical $ 9,655 $ 8,003 Ergobaby 25,046 23,416 Liberty 3,348 3,254 Manitoba Harvest 11,507 11,725 Velocity Outdoor 2,458 1,373 ACI (2,580 ) (5,850 ) Arnold 1,474 1,368 Clean Earth 8,578 7,357 Foam Fabricators 594 — Sterno (2,471 ) 2,045 Allocation Interests 100 100 $ 57,709 $ 52,791

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Carried at Fair Value Measured on Recurring Basis	The following table provides the assets and liabilities carried at fair value measured on a recurring basis at September 30, 2018 and December 31, 2017 ( in thousands ): Fair Value Measurements at September 30, 2018 Carrying Value Level 1 Level 2 Level 3 Liabilities: Put option of noncontrolling shareholders (1) $ (178 ) $ — $ — $ (178 ) Contingent consideration - acquisition (2) (12,179 ) — — (12,179 ) Interest rate swap (14 ) — (14 ) — Total recorded at fair value $ (12,371 ) $ — $ (14 ) $ (12,357 ) (1) Represents put option issued to noncontrolling shareholders in connection with the 5.11 Tactical and Liberty acquisitions. (2) Represents potential earn-out payable by Sterno for the acquisition of Rimports, and Velocity for the acquisition of Ravin. Fair Value Measurements at December 31, 2017 Carrying Value Level 1 Level 2 Level 3 Liabilities: Put option of noncontrolling shareholders $ (178 ) — — $ (178 ) Interest rate swap (6,107 ) — (6,107 ) — Total recorded at fair value $ (6,285 ) $ — $ (6,107 ) $ (178 )
Reconciliations of Change in Carrying Value of Level 3 Fair Value Measurements	Reconciliations of the change in the carrying value of the Level 3 fair value measurements from January 1, 2017 through September 30, 2018 are as follows ( in thousands ): Level 3 Balance at January 1, 2017 $ (5,010 ) Contingent consideration - Sterno Home (382 ) Payment of contingent consideration - Sterno Home 475 Reversal of contingent consideration - Baby Tula 3,780 Reversal of contingent consideration - Sterno Home 956 Change in noncontrolling shareholder put options 3 Balance at January 1, 2018 $ (178 ) Contingent consideration - Rimports (1) (4,100 ) Contingent consideration - Ravin (2) (8,079 ) Balance at September 30, 2018 $ (12,357 )
Fair Value Measurements, Nonrecurring	The following table provides the assets carried at fair value measured on a non-recurring basis as of December 31, 2017. There were no assets carried at fair value on a non-recurring basis at September 30, 2018 . Fair Value Measurements at December 31, 2017 Year ended (in thousands) Carrying Level 1 Level 2 Level 3 Expense Goodwill - Arnold $ 26,903 — — $ 26,903 $ 8,864 Goodwill - Manitoba Harvest 41,024 — — 41,024 6,188 Tradename - Manitoba Harvest 10,834 — — 10,834 2,273

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Reconciliation Between Federal Statutory Rate and Effective Income Tax Rate	The reconciliation between the Federal Statutory Rate and the effective income tax rate for the nine months ended September 30, 2018 and 2017 is as follows: Nine months ended September 30, 2018 2017 United States Federal Statutory Rate 21.0 % (35.0 )% State income taxes (net of Federal benefits) (4.1 ) (1.0 ) Foreign income taxes 23.1 4.5 Expenses of Compass Group Diversified Holdings LLC representing a pass through to shareholders (1) 12.0 0.3 Impairment expense — 16.9 Effect of loss on equity method investment (2) — 11.0 Impact of subsidiary employee stock options (8.6 ) 2.5 Credit utilization (6.9 ) (7.7 ) Domestic production activities deduction — (2.3 ) Effect of undistributed foreign earnings — 2.0 Non-recognition of NOL carryforwards at subsidiaries 20.4 (3.5 ) Effect of Tax Act (3.2 ) — Other 0.4 1.1 Effective income tax rate 54.1 % (11.2 )%

Defined Benefit Plan (Tables)

Defined Benefit Plan (Tables)	9 Months Ended
	Sep. 30, 2018
Retirement Benefits [Abstract]
Summary of Net Periodic Benefit Cost	Net periodic benefit cost consists of the following for the three and nine months ended September 30, 2018 and 2017 (in thousands ): Three months ended September 30, Nine months ended September 30, 2018 2017 2018 2017 Service cost $ 135 $ 134 $ 403 $ 401 Interest cost 24 24 72 71 Expected return on plan assets (39 ) (39 ) (117 ) (117 ) Amortization of unrecognized loss 49 63 148 188 Net periodic benefit cost $ 169 $ 182 $ 506 $ 543

Presentation and Principles o_3

Presentation and Principles of Consolidation - Narrative (Details) $ in Thousands	Sep. 21, 2016USD ($)	Sep. 30, 2018USD ($)Segment	Jun. 30, 2018USD ($)	Mar. 31, 2018	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)Segment	Sep. 30, 2017USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale of discontinued operations, net		$ 0			$ 0	$ 1,165	$ 340
Gain on sale of discontinued operations, net of income tax		$ 0			0	$ 1,165	$ 340
Sole owner of Trust interest of the company				100.00%
Number of reportable operating segments | Segment		10				10
Tridien | Discontinued Operations, Disposed of by Sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture of businesses	$ 25,000
Proceeds from divestiture of businesses, portion attributable to parent	22,700
Gain on sale of discontinued operations, net					$ 1,700
Net proceeds reserved for future claims	$ 1,600
Gain on sale of discontinued operations, net of income tax			$ 1,165

Acquisition - Additional Inform

Acquisition - Additional Information (Detail) $ in Thousands	Sep. 05, 2018USD ($)	Sep. 04, 2018USD ($)	May 23, 2018USD ($)	Feb. 26, 2018USD ($)	Feb. 15, 2018USD ($)	Jan. 18, 2018	Jun. 02, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jan. 01, 2018USD ($)	Dec. 31, 2017USD ($)
Business Acquisition [Line Items]
Goodwill								$ 736,947	$ 736,947		$ 531,689	$ 531,689
Acquisitions, net of cash acquired									(551,873)	$ (164,742)
Foam
Business Acquisition [Line Items]
Equity interest acquired (as a percentage)					100.00%
Purchase price, net					$ 250,349			253,400	253,397
Integration service fees payable					2,250			2,300	2,300
Acquisition related costs					1,552				1,552
Goodwill					71,489			72,708	72,708
Intangible assets, amount					118,342
Cash					6,282			6,282	6,282
Intercompany loans to business and debt assumed					115,033			115,033	115,033
Working capital adjustment					(755)				(4,261)
Cash consideration paid related to working capital adjustments					247,500				247,500
Acquisitions, net of cash acquired					(251,901)				(254,949)
Intangible assets					121,392			118,342	118,342
Inventory					13,218			13,212	13,212
Property, plant and equipment					23,485			28,370	28,370
Accounts receivable, net					19,058			19,058	19,058
Other current and noncurrent assets					2,945			2,945	2,945
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Assets Including Goodwill					257,869			260,917	260,917
Current liabilities					5,968			5,968	5,968
Other liabilities					115,033			115,033	115,033
Net assets acquired					136,868			139,916	139,916
Net assets and liabilities assumed, including related party debt					251,901			254,949	254,949
Rimports
Business Acquisition [Line Items]
Equity interest acquired (as a percentage)				100.00%
Purchase price, net				$ 149,784					154,425
Acquisition related costs				632					632
Goodwill				121,364				11,618	11,618
Intangible assets, amount				86,900
Contingent consideration				(25,000)
Cash				10,025				10,025	10,025
Fair value of earn-out provision				4,100
Working capital adjustment				4,084					(32)
Cash consideration paid related to working capital adjustments				145,000					145,000
Acquisitions, net of cash acquired				(150,416)					(155,057)
Intangible assets				0				86,890	86,890
Inventory				29,691				34,402	34,402
Property, plant and equipment				1,493				3,379	3,379
Accounts receivable, net				21,431				21,431	21,431
Other current and noncurrent assets				446				446	446
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Assets Including Goodwill				184,450				168,191	168,191
Current liabilities				9,034				9,034	9,034
Other liabilities				25,000				4,100	4,100
Liabilities and noncontrolling interest				34,034				13,134	13,134
Net assets acquired				150,416				155,057	155,057
Velocity Outdoor
Business Acquisition [Line Items]
Equity interest acquired (as a percentage)							98.90%
Purchase price, net									150,398
Integration service fees payable							$ 1,500	800	800
Acquisition related costs									1,473
Number of customers							425
Non- Controlling Interest | Velocity Outdoor
Business Acquisition [Line Items]
Equity interest acquired (as a percentage)							1.10%
Customer relationships | Foam
Business Acquisition [Line Items]
Intangible assets, amount					114,127
Estimated Useful Life						15 years
Customer relationships | Rimports
Business Acquisition [Line Items]
Intangible assets, amount				$ 80,300
Estimated Useful Life				9 years
Customer relationships | Velocity Outdoor
Business Acquisition [Line Items]
Intangible assets, amount							$ 28,700
Estimated Useful Life							15 years
Trade name | Foam
Business Acquisition [Line Items]
Intangible assets, amount					$ 4,215
Estimated Useful Life						10 years
Trade name | Rimports
Business Acquisition [Line Items]
Intangible assets, amount				$ 6,600
Estimated Useful Life				8 years
Trade name | Velocity Outdoor
Business Acquisition [Line Items]
Intangible assets, amount							$ 53,500
Estimated Useful Life							20 years
Technology | Velocity Outdoor
Business Acquisition [Line Items]
Intangible assets, amount							$ 2,400
Estimated Useful Life							15 years
Scenario, Adjustment | Rimports
Business Acquisition [Line Items]
Purchase price, net									4,641
Acquisition related costs									0
Goodwill								(109,746)	(109,746)
Cash								0	0
Working capital adjustment									(4,116)
Cash consideration paid related to working capital adjustments									0
Acquisitions, net of cash acquired									(4,641)
Intangible assets								86,890	86,890
Inventory								4,711	4,711
Property, plant and equipment								1,886	1,886
Accounts receivable, net								0	0
Other current and noncurrent assets								0	0
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Assets Including Goodwill								(16,259)	(16,259)
Current liabilities								0	0
Other liabilities								(20,900)	(20,900)
Liabilities and noncontrolling interest								(20,900)	(20,900)
Net assets acquired								4,641	4,641
Clean Earth | Environmental Soil Management, Inc.
Business Acquisition [Line Items]
Purchase price, net			$ 30,700
Goodwill			8,400
Intangible assets			$ 10,400
Clean Earth | Disposal and Recycling Technologies, Inc.
Business Acquisition [Line Items]
Purchase price, net	$ 17,600
Velocity Outdoor Holdings [Member] | Ravin Crossbows, LLC
Business Acquisition [Line Items]
Purchase price, net		$ 98,000
Goodwill								86,900	86,900
Contingent consideration		(25,000)
Fair value of earn-out provision								8,100	$ 8,100
Consideration transferred, intercompany loans issued		38,900
Consideration transferred, equity interests issued		$ 60,600
Velocity Outdoor | Ravin Crossbows, LLC
Business Acquisition [Line Items]
Acquisition related costs								$ 1,300

Acquisition - Schedule of Asset

Acquisition - Schedule of Assets Acquired and Liabilities Assumed as of the Acquisition Date (Detail) - USD ($) $ in Thousands	Feb. 26, 2018	Feb. 15, 2018	Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Jan. 01, 2018	Dec. 31, 2017
Assets:
Goodwill			$ 736,947		$ 736,947		$ 531,689	$ 531,689
Acquisition Consideration
Total purchase consideration					551,873	$ 164,742
Foam
Assets:
Cash		$ 6,282	6,282		6,282
Accounts receivable, net		19,058	19,058		19,058
Inventory		13,218	13,212		13,212
Property, plant and equipment		23,485	28,370		28,370
Intangible assets		121,392	118,342		118,342
Goodwill		71,489	72,708		72,708
Other current and noncurrent assets		2,945	2,945		2,945
Total assets		257,869	260,917		260,917
Liabilities and noncontrolling interest:
Current liabilities		5,968	5,968		5,968
Other liabilities		115,033	115,033		115,033
Total liabilities		121,001	121,001		121,001
Net assets acquired		136,868	139,916		139,916
Intercompany loans to business		115,033	115,033		115,033
Net assets and liabilities assumed, including related party debt		251,901	254,949		254,949
Acquisition Consideration
Purchase price		247,500			247,500
Cash		3,646			3,188
Working capital adjustment		755			4,261
Total purchase consideration		251,901			254,949
Acquisition related costs		1,552			1,552
Purchase price, net		250,349	253,400		253,397
Acquired receivables, gross contractual amount		19,400
Business combination, acquired receivables, estimated uncollectible		$ 0
Inventory basis step-up				$ 700
Property, plant and equipment basis step-up					20,000
Rimports
Assets:
Cash	$ 10,025		10,025		10,025
Accounts receivable, net	21,431		21,431		21,431
Inventory	29,691		34,402		34,402
Property, plant and equipment	1,493		3,379		3,379
Intangible assets	0		86,890		86,890
Goodwill	121,364		11,618		11,618
Other current and noncurrent assets	446		446		446
Total assets	184,450		168,191		168,191
Liabilities and noncontrolling interest:
Current liabilities	9,034		9,034		9,034
Other liabilities	25,000		4,100		4,100
Total liabilities and noncontrolling interest	34,034		13,134		13,134
Net assets acquired	150,416		155,057		155,057
Acquisition Consideration
Purchase price	145,000				145,000
Cash	9,500				10,025
Working capital adjustment	(4,084)				32
Total purchase consideration	150,416				155,057
Acquisition related costs	632				632
Purchase price, net	149,784				154,425
Acquired receivables, gross contractual amount	23,800
Business combination, acquired receivables, estimated uncollectible	2,400
Potential earn-out liability	25,000
Fair value of earn-out provision	$ 4,100
Velocity Outdoor
Acquisition Consideration
Acquisition related costs					1,473
Purchase price, net					150,398
Scenario, Adjustment | Rimports
Assets:
Cash			0		0
Accounts receivable, net			0		0
Inventory			4,711		4,711
Property, plant and equipment			1,886		1,886
Intangible assets			86,890		86,890
Goodwill			(109,746)		(109,746)
Other current and noncurrent assets			0		0
Total assets			(16,259)		(16,259)
Liabilities and noncontrolling interest:
Current liabilities			0		0
Other liabilities			(20,900)		(20,900)
Total liabilities and noncontrolling interest			(20,900)		(20,900)
Net assets acquired			4,641		4,641
Acquisition Consideration
Purchase price					0
Cash					525
Working capital adjustment					4,116
Total purchase consideration					4,641
Acquisition related costs					0
Purchase price, net					4,641
Scenario, Adjustment [Member] | Foam
Assets:
Cash			0		0
Accounts receivable, net			0		0
Inventory			(6)		(6)
Property, plant and equipment			4,885		4,885
Intangible assets			(3,050)		(3,050)
Goodwill			1,219		1,219
Other current and noncurrent assets			0		0
Total assets			3,048		3,048
Liabilities and noncontrolling interest:
Current liabilities			0		0
Total liabilities			0		0
Net assets acquired			3,048		3,048
Intercompany loans to business			0		0
Net assets and liabilities assumed, including related party debt			$ 3,048		3,048
Acquisition Consideration
Purchase price					0
Cash					2,433
Working capital adjustment					615
Total purchase consideration					3,048
Acquisition related costs					0
Purchase price, net					$ 3,048

Acquisition - Schedule of Intan

Acquisition - Schedule of Intangible Assets Recorded as Part of Acquisition (Detail) - USD ($) $ in Thousands	Feb. 26, 2018	Feb. 15, 2018	Jan. 18, 2018	Jun. 02, 2017
Foam
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, amount		$ 118,342
Foam | Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, amount		4,215
Estimated Useful Life			10 years
Foam | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, amount		$ 114,127
Estimated Useful Life			15 years
Rimports
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, amount	$ 86,900
Rimports | Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, amount	$ 6,600
Estimated Useful Life	8 years
Rimports | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, amount	$ 80,300
Estimated Useful Life	9 years
Velocity Outdoor | Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, amount				$ 53,500
Estimated Useful Life				20 years
Velocity Outdoor | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, amount				$ 28,700
Estimated Useful Life				15 years
Velocity Outdoor | Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, amount				$ 2,400
Estimated Useful Life				15 years

Acquisition - Pro Forma Informa

Acquisition - Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net loss attributable to Holdings	$ 4,726	$ 7,706	$ 1,477	$ (18,011)
Crosman and 5.11 Tactical Acquisitions
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net sales		400,014	1,278,978	1,159,717
Gross profit		139,596	436,915	390,620
Operating income		24,239	52,305	33,797
Net loss		12,141	1,876	(8,448)
Net loss attributable to Holdings		$ 11,491	$ (1,325)	$ (10,940)
Basic net income per share attributable to Holdings		$ 0.16	$ (0.25)	$ (0.90)

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	$ 448,700	$ 323,957	$ 1,239,150	$ 921,330
5.11 Tactical
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	83,342	72,005	252,022	228,471
Ergo
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	24,260	27,835	70,376	77,737
Liberty
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	17,872	18,423	61,741	66,008
Manitoba Harvest
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	17,300	13,948	53,169	42,625
ACI
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	23,424	22,436	68,454	66,404
Arnold
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	29,891	26,489	90,486	79,421
Clean Earth
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	71,117	55,676	199,579	153,370
Foam
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	33,337		81,988
Sterno
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	113,868	52,696	267,069	163,092
United States
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	380,765	256,193	1,043,772	737,632
United States | 5.11 Tactical
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	62,085	52,767	192,382	165,383
United States | Ergo
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	8,190	10,787	25,790	31,460
United States | Liberty
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	17,263	18,423	60,126	66,008
United States | Manitoba Harvest
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	11,970	3,228	36,737	22,646
United States | ACI
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	23,424	22,436	68,454	66,404
United States | Arnold
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	18,202	15,933	54,417	47,744
United States | Clean Earth
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	71,117	55,676	199,579	153,370
United States | Foam
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	28,378		70,604
United States | Sterno
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	110,274	47,036	255,054	146,827
Canada
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	12,890	19,340	40,486	41,692
Canada | 5.11 Tactical
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	1,465	1,749	5,938	5,153
Canada | Ergo
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	697	916	2,277	2,445
Canada | Liberty
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	609	0	1,615	0
Canada | Manitoba Harvest
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	4,859	10,123	14,810	18,020
Canada | ACI
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Canada | Arnold
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	264	366	978	970
Canada | Clean Earth
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Canada | Foam
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0		0
Canada | Sterno
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	2,934	4,344	9,750	12,621
Europe
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	26,036	25,327	80,900	67,364
Europe | 5.11 Tactical
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	6,871	6,082	23,334	17,122
Europe | Ergo
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	7,962	7,901	21,795	19,133
Europe | Liberty
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Europe | Manitoba Harvest
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	334	387	1,119	1,357
Europe | ACI
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Europe | Arnold
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	9,390	8,771	29,065	25,329
Europe | Clean Earth
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Europe | Foam
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0		0
Europe | Sterno
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	248	814	1,210	2,283
Asia Pacific
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	12,991	11,949	37,677	36,601
Asia Pacific | 5.11 Tactical
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	3,919	2,001	12,344	7,353
Asia Pacific | Ergo
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	7,176	7,991	19,713	23,675
Asia Pacific | Liberty
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Asia Pacific | Manitoba Harvest
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	100	341	358	581
Asia Pacific | ACI
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Asia Pacific | Arnold
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	1,311	1,013	3,803	3,540
Asia Pacific | Clean Earth
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Asia Pacific | Foam
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0		0
Asia Pacific | Sterno
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	110	285	481	1,012
Other international
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	16,018	11,148	36,315	38,041
Other international | 5.11 Tactical
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	9,002	9,406	18,024	33,460
Other international | Ergo
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	235	240	801	1,024
Other international | Liberty
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Other international | Manitoba Harvest
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	37	(131)	145	21
Other international | ACI
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Other international | Arnold
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	724	406	2,223	1,838
Other international | Clean Earth
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	0	0	0	0
Other international | Foam
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	4,959		11,384
Other international | Sterno
Disaggregation of Revenue [Line Items]
Total revenue, excluding assessed tax	$ 302	$ 217	$ 574	$ 349

Operating Segment Data - Additi

Operating Segment Data - Additional Information (Detail) retail_store in Thousands, ft² in Thousands, Clients in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)ft²Segmentretail_storeClients	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)Segmentretail_storeFacility	Sep. 30, 2017USD ($)
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	$ 31,826	$ 27,338	$ 91,281	$ 92,380
Number of reportable operating segments | Segment	10		10
Liberty
Segment Reporting Information [Line Items]
Manufacturing facility area (in square feet) | ft²	300
Manitoba Harvest
Segment Reporting Information [Line Items]
Number of stores | retail_store	13		13
Arnold | Minimum
Segment Reporting Information [Line Items]
Number of clients | Clients	2
Clean Earth
Segment Reporting Information [Line Items]
Number of facilities | Facility			28
Outside of the United States | Ergobaby
Segment Reporting Information [Line Items]
Concentration risk, percentage			50.00%
Operating Segments
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	$ 30,747	26,077	$ 87,878	88,659
Operating Segments | 5.11 Tactical
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	5,323	4,338	15,882	34,882
Operating Segments | Ergobaby
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	2,086	3,068	6,374	9,386
Operating Segments | Liberty
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	414	358	1,130	1,295
Operating Segments | Manitoba Harvest
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	1,599	1,891	4,800	4,922
Operating Segments | Velocity Outdoor
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	2,077	5,593	6,081	5,842
Operating Segments | ACI
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	786	817	2,384	2,517
Operating Segments | Arnold
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	1,572	1,452	4,656	4,962
Operating Segments | Clean Earth
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	6,349	5,687	17,392	16,140
Operating Segments | Foam
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	2,957		7,724
Operating Segments | Sterno
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	7,584	2,873	21,455	8,713
Amortization Of Debt Issuance Costs And Original Issue Discount | Reconciliation of Segment to Consolidated
Segment Reporting Information [Line Items]
Depreciation and Amortization Expense	$ 1,079	$ 1,261	$ 3,403	$ 3,721

Operating Segment Data - Summar

Operating Segment Data - Summary of Net Sales of Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	$ 448,700	$ 323,957	$ 1,239,150	$ 921,330
5.11 Tactical
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	83,342	72,005	252,022	228,471
Liberty
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	17,872	18,423	61,741	66,008
Manitoba Harvest
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	17,300	13,948	53,169	42,625
Velocity Outdoor
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	34,289	34,449	94,266	44,202
ACI
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	23,424	22,436	68,454	66,404
Clean Earth
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	71,117	55,676	199,579	153,370
Foam
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	33,337		81,988
Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	448,700	323,957	1,239,150	921,330
Operating Segments | 5.11 Tactical
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	83,342	72,005	252,022	228,471
Operating Segments | Ergobaby
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	24,260	27,835	70,376	77,737
Operating Segments | Liberty
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	17,872	18,423	61,741	66,008
Operating Segments | Manitoba Harvest
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	17,300	13,948	53,169	42,625
Operating Segments | Velocity Outdoor
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	34,289	34,449	94,266	44,202
Operating Segments | ACI
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	23,424	22,436	68,454	66,404
Operating Segments | Arnold
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	29,891	26,489	90,486	79,421
Operating Segments | Clean Earth
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	71,117	55,676	199,579	153,370
Operating Segments | Foam
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	33,337		81,988
Operating Segments | Sterno
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	113,868	52,696	267,069	163,092
Reconciliation of Segment to Consolidated | Corporate and other
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenue, excluding assessed tax	$ 0	$ 0	$ 0	$ 0

Operating Segment Data - Summ_2

Operating Segment Data - Summary of Profit (Loss) of Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	$ 8,120	$ 8,548	$ 7,660	$ (17,861)
Other income (expense), net	492	2,020	(3,094)	2,950
Loss on equity method investment	0	0	0	(5,620)
Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	36,547	24,318	88,221	40,109
Operating Segments | 5.11 Tactical
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	1,740	(253)	3,143	(14,542)
Operating Segments | Ergobaby
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	4,191	5,884	10,106	14,728
Operating Segments | Liberty
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	467	2,050	4,894	6,900
Operating Segments | Manitoba Harvest
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	(885)	(169)	(670)	75
Operating Segments | Velocity Outdoor
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	1,833	(1,388)	5,125	(1,587)
Operating Segments | ACI
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	6,902	6,191	19,202	18,106
Operating Segments | Arnold
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	2,287	2,000	6,957	(4,551)
Operating Segments | Clean Earth
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	4,278	5,592	12,495	7,597
Operating Segments | Foam
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	4,100		7,856
Operating Segments | Sterno
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	11,634	4,411	19,113	13,383
Reconciliation of Segment to Consolidated
Segment Reporting, Revenue Reconciling Item [Line Items]
Interest expense, net	(15,699)	(6,945)	(35,465)	(22,499)
Other income (expense), net	492	2,020	(3,094)	2,950
Loss on equity method investment	0	0	0	(5,620)
Reconciliation of Segment to Consolidated | Corporate and other
Segment Reporting, Revenue Reconciling Item [Line Items]
Total consolidated income (loss) from continuing operations before income taxes	$ (13,220)	$ (10,845)	$ (42,002)	$ (32,801)

Operating Segment Data - Summ_3

Operating Segment Data - Summary of Depreciation, Goodwill and Identifiable Assets of Operating Segments (Detail) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017	Dec. 31, 2017
Segment Reporting, Asset Reconciling Item [Line Items]
Allowance for Doubtful Accounts Receivable		$ (13,109)			$ (13,109)			$ (9,995)
Identifiable Assets	[1]	1,392,191			1,392,191			1,073,506
Depreciation and Amortization Expense		31,826		$ 27,338	91,281		$ 92,380
Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Net		308,627			308,627			215,108
Identifiable Assets	[1]	1,389,226			1,389,226			1,071,480
Depreciation and Amortization Expense		30,747		26,077	87,878		88,659
Operating Segments | 5.11 Tactical
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross		53,509			53,509			60,481
Identifiable Assets	[1]	320,777			320,777			324,068
Depreciation and Amortization Expense		5,323		4,338	15,882		34,882
Operating Segments | Ergobaby
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross		12,612			12,612			12,869
Identifiable Assets	[1]	102,251			102,251			105,672
Depreciation and Amortization Expense		2,086		3,068	6,374		9,386
Operating Segments | Liberty
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross		9,477			9,477			13,679
Identifiable Assets		29,368			29,368			26,715	[1]
Depreciation and Amortization Expense		414		358	1,130		1,295
Operating Segments | Manitoba Harvest
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross		6,596			6,596			5,663
Identifiable Assets		92,307			92,307			95,046	[1]
Depreciation and Amortization Expense		1,599		1,891	4,800		4,922
Operating Segments | Velocity Outdoor
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross		28,362			28,362			20,396
Identifiable Assets	[1]	149,681			149,681			129,033
Depreciation and Amortization Expense		2,077		5,593	6,081		5,842
Operating Segments | ACI
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross		8,356	[1]		8,356	[1]		6,525
Identifiable Assets	[1]	15,391			15,391			14,522
Depreciation and Amortization Expense		786		817	2,384		2,517
Operating Segments | Arnold
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and Amortization Expense		1,572		1,452	4,656		4,962
Operating Segments | Arnold
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross		20,506	[1]		20,506	[1]		14,804
Identifiable Assets	[1]	64,843			64,843			66,979
Operating Segments | Clean Earth
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross		64,771	[1]		64,771	[1]		50,599
Identifiable Assets		199,134	[1]		199,134	[1]		183,508
Depreciation and Amortization Expense		6,349		5,687	17,392		16,140
Operating Segments | Foam
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross	[1]	25,012			25,012
Identifiable Assets	[1]	159,748			159,748
Depreciation and Amortization Expense		2,957			7,724
Operating Segments | Sterno
Segment Reporting, Asset Reconciling Item [Line Items]
Accounts Receivable, Gross		92,535			92,535			40,087
Identifiable Assets		255,726			255,726			125,937	[1]
Operating Segments | Sterno
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and Amortization Expense		7,584		2,873	21,455		8,713
Reconciliation of Segment to Consolidated | Amortization Of Debt Issuance Costs And Original Issue Discount
Segment Reporting, Asset Reconciling Item [Line Items]
Depreciation and Amortization Expense		1,079		$ 1,261	3,403		$ 3,721
Reconciliation of Segment to Consolidated | Corporate and other
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable Assets	[1]	$ 2,965			$ 2,965			$ 2,026
[1]	Does not include accounts receivable balances per schedule above or goodwill balances - refer to Note F - "Goodwill and Other Intangible Assets".

Property, Plant and Equipment_3

Property, Plant and Equipment and Inventory - Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 11,100	$ 8,700	$ 31,272	$ 24,505
Property, plant and equipment, gross	369,069		369,069		$ 285,809
Construction in process	17,373		17,373		18,153
Less: accumulated depreciation	(142,799)		(142,799)		(112,728)
Total	226,270		226,270		173,081
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	215,575		215,575		178,187
Furniture, fixtures and other
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	45,283		45,283		28,824
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	43,098		43,098		20,630
Buildings and land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 47,740		$ 47,740		$ 40,015

Property, Plant and Equipment_4

Property, Plant and Equipment and Inventory - Summary of Inventory (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 11,100	$ 8,700	$ 31,272	$ 24,505
Raw materials	67,795		67,795		$ 36,124
Work-in-process	17,275		17,275		13,921
Finished goods	261,558		261,558		205,512
Less: obsolescence reserve	(18,080)		(18,080)		(8,629)
Total	$ 328,548		$ 328,548		$ 246,928

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)Reporting_Unit	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Jan. 01, 2018USD ($)
Goodwill And Other Intangible Assets [Line Items]
Goodwill	$ 736,947		$ 736,947		$ 531,689	$ 531,689
Goodwill, Acquired During Period			206,318
Goodwill - gross carrying amount	768,100		768,100		562,842
Goodwill, estimated impairment loss	31,153		31,153		$ 31,153
Impairment expense	0	$ 0	0	$ 8,864
Amortization expense	17,562	$ 14,167	49,280	$ 39,256
Velocity Outdoor
Goodwill And Other Intangible Assets [Line Items]
Goodwill	136,312		136,312			49,352
Goodwill, Other Increase (Decrease)			70
Goodwill, Acquired During Period			86,890
ACI
Goodwill And Other Intangible Assets [Line Items]
Goodwill	58,019		58,019			58,019
5.11 Tactical
Goodwill And Other Intangible Assets [Line Items]
Goodwill	92,966		92,966			92,966
Ergobaby
Goodwill And Other Intangible Assets [Line Items]
Goodwill	61,031		61,031			61,031
Liberty
Goodwill And Other Intangible Assets [Line Items]
Goodwill	32,828		32,828			32,828
Manitoba Harvest
Goodwill And Other Intangible Assets [Line Items]
Goodwill	39,894		39,894			41,024
Goodwill, Foreign Currency Translation Gain (Loss)			(1,130)
Impairment assessment assumptions weighted average cost of capital					11.70%
Goodwill - gross carrying amount					$ 6,300
Arnold
Goodwill And Other Intangible Assets [Line Items]
Goodwill	26,903		26,903			26,903
Goodwill, Impairment Loss			$ 0
Number of reporting units at Arnold Subsidiary | Reporting_Unit			3
Impairment assessment assumptions weighted average cost of capital			12.60%
Flexmag
Goodwill And Other Intangible Assets [Line Items]
Impairment assessment assumptions weighted average cost of capital			12.40%
Clean Earth
Goodwill And Other Intangible Assets [Line Items]
Goodwill	154,201		$ 154,201			119,099
Goodwill, Acquired During Period			35,102
Foam
Goodwill And Other Intangible Assets [Line Items]
Goodwill, Acquired During Period			72,708
Sterno
Goodwill And Other Intangible Assets [Line Items]
Goodwill	53,436		53,436			41,818
Goodwill, Acquired During Period			11,618
Corporate Segment [Member]
Goodwill And Other Intangible Assets [Line Items]
Goodwill	$ 8,649		$ 8,649			$ 8,649
Goodwill | Fair Value, Measurements, Nonrecurring
Goodwill And Other Intangible Assets [Line Items]
Impairment expense					8,864
Goodwill | Fair Value, Measurements, Nonrecurring | Manitoba Harvest
Goodwill And Other Intangible Assets [Line Items]
Impairment expense					6,200
Trade Names [Member] | Fair Value, Measurements, Nonrecurring
Goodwill And Other Intangible Assets [Line Items]
Impairment expense					2,273
Trade Names [Member] | Fair Value, Measurements, Nonrecurring | Manitoba Harvest
Goodwill And Other Intangible Assets [Line Items]
Impairment expense					2,300
Trade Names [Member] | Manitoba Harvest
Goodwill And Other Intangible Assets [Line Items]
Goodwill - gross carrying amount					$ 2,300

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Summary of Reconciliation of Change in Carrying Value of Goodwill (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)Reporting_Unit	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Jan. 01, 2018USD ($)	Dec. 31, 2017USD ($)
Goodwill [Line Items]
Goodwill - gross carrying amount					$ 768,100		$ 562,842
Accumulated impairment losses					(31,153)		(31,153)
Goodwill - net carrying amount	$ 736,947		$ 531,689		736,947	$ 531,689	531,689
Goodwill [Roll Forward]
Balance as of January 1, 2017	736,947		736,947
Acquisitions			206,318
Impairment expense	0	$ 0	0	$ (8,864)
Balance as of March 31, 2017			531,689
Corporate Segment [Member]
Goodwill [Line Items]
Goodwill - net carrying amount	8,649		8,649		8,649	8,649
Goodwill [Roll Forward]
Balance as of January 1, 2017	8,649		8,649
5.11 Tactical
Goodwill [Line Items]
Goodwill - net carrying amount	92,966		92,966		92,966	92,966
Goodwill [Roll Forward]
Balance as of January 1, 2017	92,966		92,966
Ergobaby
Goodwill [Line Items]
Goodwill - net carrying amount	61,031		61,031		61,031	61,031
Goodwill [Roll Forward]
Balance as of January 1, 2017	61,031		61,031
Liberty
Goodwill [Line Items]
Goodwill - net carrying amount	32,828		32,828		32,828	32,828
Goodwill [Roll Forward]
Balance as of January 1, 2017	32,828		32,828
Manitoba Harvest
Goodwill [Line Items]
Goodwill - gross carrying amount							$ 6,300
Goodwill - net carrying amount	39,894		39,894		39,894	41,024
Goodwill [Roll Forward]
Balance as of January 1, 2017	39,894		39,894
ACI
Goodwill [Line Items]
Goodwill - net carrying amount	58,019		58,019		58,019	58,019
Goodwill [Roll Forward]
Balance as of January 1, 2017	58,019		58,019
Arnold
Goodwill [Line Items]
Goodwill - net carrying amount	26,903		26,903		26,903	26,903
Goodwill [Roll Forward]
Balance as of January 1, 2017	26,903		$ 26,903
Number of reporting units at Arnold Subsidiary | Reporting_Unit			3
Clean Earth
Goodwill [Line Items]
Goodwill - net carrying amount	154,201		$ 154,201		154,201	119,099
Goodwill [Roll Forward]
Balance as of January 1, 2017	154,201		154,201
Acquisitions			35,102
Sterno
Goodwill [Line Items]
Goodwill - net carrying amount	53,436		53,436		$ 53,436	$ 41,818
Goodwill [Roll Forward]
Balance as of January 1, 2017	$ 53,436		53,436
Acquisitions			$ 11,618

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Summary of Other Intangible Assets (Detail) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	$ 915,179,000	$ 694,691,000
Total accumulated amortization	(236,016,000)	(185,441,000)
Finite-Lived Intangible Assets, Net	679,163,000	509,250,000
Trade names, not subject to amortization	70,909,000	71,267,000
Intangible Assets, Gross (Excluding Goodwill)	986,088,000	765,958,000
Total intangibles, net	750,072,000	580,517,000
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	538,148,000	338,719,000
Total accumulated amortization	(130,653,000)	(102,271,000)
Finite-Lived Intangible Assets, Net	407,495,000	236,448,000
Technology and patents
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	50,714,000	49,075,000
Total accumulated amortization	(25,751,000)	(22,492,000)
Finite-Lived Intangible Assets, Net	24,963,000	26,583,000
Trade name
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	194,814,000	182,976,000
Total accumulated amortization	(33,337,000)	(22,518,000)
Finite-Lived Intangible Assets, Net	161,477,000	160,458,000
Licensing and non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	8,055,000	7,965,000
Total accumulated amortization	(6,836,000)	(6,488,000)
Finite-Lived Intangible Assets, Net	1,219,000	1,477,000
Permits and Airspace
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	122,722,000	115,230,000
Total accumulated amortization	(38,713,000)	(31,026,000)
Finite-Lived Intangible Assets, Net	84,009,000	84,204,000
Distributor relations and other
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	726,000	726,000
Total accumulated amortization	(726,000)	(646,000)
Finite-Lived Intangible Assets, Net	$ 0	$ 80,000

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Summary of Estimated Charges to Amortization Expense of Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 17,562	$ 14,167	$ 49,280	$ 39,256
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2,018	19,784		19,784
2,019	79,707		79,707
2,020	70,086		70,086
2,021	60,373		60,373
2,022	$ 58,694		$ 58,694

Warranties - Change in Carrying

Warranties - Change in Carrying Value of Company's Warranty Liability (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Schedule of Equity Method Investments [Line Items]
Product Warranty Accrual, Beginning Balance	$ 2,197	$ 1,258
Accrual	2,252	1,982
Warranty payments	(2,417)	(1,552)
Product Warranty Accrual, Ending balance	2,186	2,197
Velocity Outdoor
Schedule of Equity Method Investments [Line Items]
Other (1)	$ 154	$ 509

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	Sep. 16, 2014	Mar. 31, 2014	Sep. 30, 2018	Sep. 30, 2017	Apr. 18, 2018	Dec. 31, 2017	Jun. 06, 2014
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 366,700,000
Long-term Debt			1,109,348,000			$ 590,032,000
Payments of debt issuance costs			14,887,000	$ 1,433,000
Accumulated amortization			5,593,000			10,250,000
Deferred debt issuance costs, less accumulated amortization			5,593,000			2,783,000
Revolving Credit Facility
Debt Instrument [Line Items]
Long-term Debt			233,000,000			42,000,000
FOX Credit Facility | Prime Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate		0.50%
FOX Credit Facility | Prime Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate		1.50%
Term Loan Facility
Debt Instrument [Line Items]
Long-term Debt			497,500,000			559,973,000
Deferred debt issuance costs, less accumulated amortization			21,152,000			11,941,000
2014 Credit Agreement | Revolving Credit Facility | London Interbank Offered Rate (LIBOR) | Minimum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					1.50%
2014 Credit Agreement | Revolving Credit Facility | London Interbank Offered Rate (LIBOR) | Maximum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					2.50%
2014 Credit Agreement | Revolving Credit Facility | Base Rate | Minimum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					0.50%
2014 Credit Agreement | Revolving Credit Facility | Base Rate | Maximum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					1.50%
2014 Credit Agreement | Letter of Credit
Debt Instrument [Line Items]
Credit facility obtained							$ 100,000,000
2014 Credit Agreement | Line of Credit
Debt Instrument [Line Items]
Credit facility obtained							25,000,000
2014 Credit Agreement | Term Loan
Debt Instrument [Line Items]
Original issue discount					99.75%
Debt Instrument, Quarterly Payment, Amount					$ 1,250,000
2014 Credit Agreement | Term Loan | Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					500,000,000
Deferred debt issuance costs, less accumulated amortization					7,800,000
Line of Credit Facility, Maximum Borrowing Capacity, Additional Amounts Available For Borrowing					250,000,000
2014 Credit Agreement | Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					600,000,000
2014 Revolving Credit Facility | Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity							550,000,000
2016 Incremental Term Loan | Term Loan
Debt Instrument [Line Items]
Credit facility obtained						250,000,000
2014 Term Loan | Term Loan
Debt Instrument [Line Items]
Credit facility obtained							$ 325,000,000
Letter of Credit
Debt Instrument [Line Items]
Letter of credit outstanding			300,000
Senior Notes Due 2026 [Member]
Debt Instrument [Line Items]
Debt Issuance, Aggregate Principal Amount					$ 400,000,000
Payments of debt issuance costs			7,000,000
Debt Instrument, Interest Rate, Stated Percentage					8.00%
Interest Rate Swap
Debt Instrument [Line Items]
Total fair value			(14,000)			(6,107,000)
Interest Rate Swap | Other non-current assets
Debt Instrument [Line Items]
Total fair value			539,000			0
Interest Rate Swap | Other current liabilities
Debt Instrument [Line Items]
Total fair value			(553,000)			(2,468,000)
New Interest Rate Swap
Debt Instrument [Line Items]
Notional amount	$ 220,000,000
Interest rate on notional amount	2.97%
Interest rate swap agreement with bank, agreement period	3 months
Carrying Value | Fair Value, Measurements, Recurring | New Interest Rate Swap
Debt Instrument [Line Items]
Interest Rate Swap			$ 14,000			$ 6,107,000

Debt - Issuance Costs (Details)

Debt - Issuance Costs (Details) - USD ($) $ in Thousands	Apr. 18, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Debt Instrument [Line Items]
Payments of debt issuance costs				$ 14,887	$ 1,433
Deferred debt issuance costs, less accumulated amortization		$ 5,593		5,593		$ 2,783
Amortization of debt issuance costs		$ (927)	$ (1,004)	(2,978)	$ (2,940)
Senior Notes Due 2026 [Member]
Debt Instrument [Line Items]
Payments of debt issuance costs				$ 7,000
2014 Credit Agreement | Revolving Credit Facility | Term Loan
Debt Instrument [Line Items]
Debt issuance costs capitalized	$ 8,400
Deferred debt issuance costs, less accumulated amortization	7,800
Write-off of previously capitalized debt issuance costs	600
Amortization of debt issuance costs	$ (600)

Debt - Summary of Debt Holdings

Debt - Summary of Debt Holdings (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Apr. 18, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Senior Notes	$ 400,000		$ 0
Total debt	1,109,348		590,032
Less: unamortized discounts and debt issuance costs	(5,593)		(2,783)
Current portion, long-term debt	(5,000)		(5,685)
Long term debt	1,104,348		584,347
Long-term Debt, Fair Value	416,000
Revolving Credit Facility
Debt Instrument [Line Items]
Total debt	233,000		42,000
Term Loan Facility
Debt Instrument [Line Items]
Total debt	497,500		559,973
Less: unamortized discounts and debt issuance costs	(21,152)		(11,941)
Current portion, long-term debt	(5,000)		(5,685)
Interest Rate Swap
Debt Instrument [Line Items]
Total fair value	(14)		(6,107)
Interest Rate Swap | Other Noncurrent Assets [Member]
Debt Instrument [Line Items]
Total fair value	539		0
Interest Rate Swap | Other current liabilities
Debt Instrument [Line Items]
Total fair value	(553)		(2,468)
Interest Rate Swap | Other noncurrent liabilities
Debt Instrument [Line Items]
Total fair value	$ 0		$ (3,639)
Senior Notes Due 2026 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		8.00%

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Oct. 30, 2018	Jul. 30, 2018	Apr. 30, 2018	Jan. 30, 2018	Oct. 30, 2017	Jun. 28, 2017	Jun. 29, 2018	Oct. 29, 2018	Sep. 30, 2018	Jun. 30, 2018	Apr. 29, 2018	Mar. 31, 2018	Jan. 29, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Jun. 29, 2018	Oct. 29, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Oct. 25, 2018	Jul. 26, 2018	Apr. 26, 2018	Mar. 13, 2018	Jan. 25, 2018	Oct. 26, 2017	Jul. 27, 2017	Apr. 27, 2017	Jan. 26, 2017
Stockholders Equity [Line Items]
Income (loss) from continuing operations									$ 4,726						$ 7,706						$ 312	$ (18,351)
Distribution Expense, Allocation Interests									0						0						0	39,120
Distribution Expense, Preferred Shareholders									4,773						0						8,398	0
Accrued Distribution Preferred Shareholders									$ 1,619						0						$ 1,619	0
Trust shares, authorized (shares)									500,000,000					500,000,000							500,000,000		500,000,000
Preferred stock, authorized (shares)									50,000,000					50,000,000							50,000,000		50,000,000
Issuance of Trust preferred shares, net of offering costs									$ 96,504						96,417						$ 96,504	96,417
Trust shares, voting rights																					One vote per share
Holding Event, anniversary since acquisition																					5 years
Distribution declared per share																									$ 0.36	$ 0.36		$ 0.36	$ 0.36	$ 0.36	$ 0.36	$ 0.36
Distributions paid									21,564	$ 21,564		$ 21,564		$ 21,564	21,564	$ 21,564	$ 21,564	$ 21,564			$ 64,692	64,692
Distribution To Shareholders																					64,692	25,834
Net Income Loss Available To Trust Stock Net of Distributions									$ (1,666)						7,706						$ (9,705)	(57,471)
Series B
Stockholders Equity [Line Items]
Preferred stock, authorized (shares)									4,000,000												4,000,000
Stock Issued During Period, Shares, New Issues																							96,500,000
Issuance of Trust preferred shares, net of offering costs									$ 96,504					0							$ 96,504		$ 0
Preferred Stock, Redemption Price Per Share																											$ 25
Series A Preferred Stock
Stockholders Equity [Line Items]
Preferred Stock, Liquidation Preference Per Share						$ 25
Proceeds from Issuance of Preferred Stock and Preference Stock						$ 100,000
Preferred Shares Redemption, Fundamental Change, Increase In Distribution Rate Per Annum Following Notice Period																							5.00%
Preferred Stock, Cash Distributions Paid, Per Share		$ 453.12500000	$ 453.12500000	$ 453.12500000	$ 614.23611000
Series A
Stockholders Equity [Line Items]
Preferred stock, authorized (shares)									4,000,000												4,000,000
Issuance of Trust preferred shares, net of offering costs									$ 96,417					$ 96,417							$ 96,417		$ 96,417
Distribution To Shareholders																					8,398	64,692
Series B [Member]
Stockholders Equity [Line Items]
Preferred Stock, Cash Distributions Paid, Per Share		$ 740
Subsequent Event
Stockholders Equity [Line Items]
Distribution declared per share																								$ 0.36
Subsequent Event | Series A Preferred Stock
Stockholders Equity [Line Items]
Preferred Stock, Cash Distributions Paid, Per Share	$ 453.12500000
Subsequent Event | Series B [Member]
Stockholders Equity [Line Items]
Preferred Stock, Cash Distributions Paid, Per Share	$ 492.18750000
FOX
Stockholders Equity [Line Items]
Profit allocation payment from Equity Method Investment															$ 25,800
Minimum | Series A Preferred Stock
Stockholders Equity [Line Items]
Preferred Stock, Redemption Price Per Share														$ 25.25									$ 25.25
Accumulated Deficit
Stockholders Equity [Line Items]
Distribution To Shareholders																					64,692	25,834
Accumulated Deficit | Series A
Stockholders Equity [Line Items]
Distribution To Shareholders																					$ 8,398	$ 64,692
Trust Common Shares
Stockholders Equity [Line Items]
Stock Issued During Period, Shares, New Issues																							96,400,000
Series B
Stockholders Equity [Line Items]
Distribution To Shareholders																			$ 2,960
Series B | Subsequent Event
Stockholders Equity [Line Items]
Distribution To Shareholders								$ 1,969
Series A
Stockholders Equity [Line Items]
Distribution To Shareholders							$ 1,813				$ 1,813		$ 1,813							$ 2,457
Series A | Subsequent Event
Stockholders Equity [Line Items]
Distribution To Shareholders								$ 1,813

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net Income Loss Available To Trust Stock Net of Distributions	$ (1,666)	$ 7,706	$ (9,705)	$ (57,471)
Less: Effect of contribution based profit - Holding Event	2,404	1,620	3,719	3,954
Income (loss) from continuing operation attributable to common shares of Holdings	$ (4,070)	$ 6,086	$ (13,424)	$ (61,425)
Basic and diluted weighted average shares outstanding (shares)	59,900	59,900	59,900	59,900
Continuing operations (usd per share)	$ (0.07)	$ 0.10	$ (0.22)	$ (1.03)
Discontinued operations (usd per share)	0	0	0.02	0.01
Earnings Per Share, Basic and Diluted (usd per share)	$ 0	$ 0	$ 0	$ 0
Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations, net of income tax	$ 0	$ 0	$ 1,165	$ 340

Noncontrolling Interest - Compa

Noncontrolling Interest - Company's Ownership Percentage of its Majority Owned Operating Segments and Related Noncontrolling Interest (Detail) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Noncontrolling Interest [Line Items]
Noncontrolling interest		$ 57,709	$ 52,791
Velocity Outdoor Ownership [Member] | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]		98.80%
Noncontrolling Interest, Ownership Percentage by Parent	[1]	99.40%
Velocity Outdoor Ownership [Member] | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]		89.20%
Noncontrolling Interest, Ownership Percentage by Parent	[1]	94.20%
5.11 Tactical | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]		97.50%
Noncontrolling Interest, Ownership Percentage by Parent	[1]	97.50%
5.11 Tactical | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]		85.50%
Noncontrolling Interest, Ownership Percentage by Parent	[1]	87.70%
Ergobaby | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]		82.70%
Noncontrolling Interest, Ownership Percentage by Parent	[1]	82.10%
Ergobaby | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]		76.60%
Noncontrolling Interest, Ownership Percentage by Parent	[1]	76.80%
Liberty | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]	88.60%	88.60%
Liberty | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]	85.20%	84.70%
Manitoba Harvest | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]	76.60%	76.60%
Manitoba Harvest | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]	68.00%	67.00%
ACI | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]	69.40%	69.40%
ACI | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]	69.20%	69.20%
Arnold | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]	96.70%	96.70%
Arnold | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]	79.40%	84.70%
Clean Earth | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]	97.50%	97.50%
Clean Earth | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]	79.80%	79.80%
Foam Fabricators | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]	100.00%
Foam Fabricators | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]	91.50%
Sterno | % Ownership Primary
Noncontrolling Interest [Line Items]
% Ownership	[1]	100.00%	100.00%
Sterno | % Ownership Fully Diluted
Noncontrolling Interest [Line Items]
% Ownership	[1]	88.50%	89.50%
Sterno
Noncontrolling Interest [Line Items]
Noncontrolling interest		$ (2,471)	$ 2,045
Arnold
Noncontrolling Interest [Line Items]
Noncontrolling interest		1,474	1,368
Velocity Outdoor
Noncontrolling Interest [Line Items]
Noncontrolling interest		2,458	1,373
Manitoba Harvest
Noncontrolling Interest [Line Items]
Noncontrolling interest		11,507	11,725
Liberty
Noncontrolling Interest [Line Items]
Noncontrolling interest		3,348	3,254
Ergobaby
Noncontrolling Interest [Line Items]
Noncontrolling interest		25,046	23,416
5.11 Tactical
Noncontrolling Interest [Line Items]
Noncontrolling interest		9,655	8,003
ACI
Noncontrolling Interest [Line Items]
Noncontrolling interest		(2,580)	(5,850)
Clean Earth
Noncontrolling Interest [Line Items]
Noncontrolling interest		8,578	7,357
Allocation Interests [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest		100	$ 100
Foam Fabricators
Noncontrolling Interest [Line Items]
Noncontrolling interest		$ 594
[1]	The principal difference between primary and diluted percentages of our operating segments is due to stock option issuances of operating segment stock to management of the respective businesses.

Fair Value Measurement - Summar

Fair Value Measurement - Summary of Liabilities Carried at Fair Value Measured on Recurring Basis (Detail) - USD ($)		3 Months Ended	12 Months Ended
		Sep. 30, 2018	Dec. 31, 2017	Apr. 18, 2018	Feb. 26, 2018	Jan. 31, 2018
Liabilities:
Total recorded at fair value		$ (12,357,000)	$ (178,000)			$ (5,010,000)
Fair Value, Measurements, Recurring | Carrying Value
Liabilities:
Put option of noncontrolling shareholders		(178,000)	(178,000)
Contingent consideration	[1]	12,179,000
Total recorded at fair value		(12,371,000)	(6,285,000)
Fair Value, Measurements, Recurring | Level 1 | Fair Value
Liabilities:
Put option of noncontrolling shareholders		0	0
Contingent consideration	[1]	0
Interest rate swap		0	0
Total recorded at fair value		0	0
Fair Value, Measurements, Recurring | Level 2 | Fair Value
Liabilities:
Put option of noncontrolling shareholders		0	0
Contingent consideration	[1]	0
Interest rate swap		(14,000)	(6,107,000)
Total recorded at fair value		(14,000)	(6,107,000)
Fair Value, Measurements, Recurring | Level 3 | Fair Value
Liabilities:
Put option of noncontrolling shareholders		(178,000)	(178,000)
Contingent consideration	[1]	12,179,000
Interest rate swap		0	0
Total recorded at fair value		(12,357,000)	(178,000)
New Interest Rate Swap | Fair Value, Measurements, Recurring | Carrying Value
Liabilities:
Interest rate swap		(14,000)	(6,107,000)
Rimports
Liabilities:
Contingent consideration					$ 25,000,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases			(4,100,000)
Northern International, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payment of contingent consideration		$ 3,780,000
Liabilities:
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases			$ (382,000)
Senior Notes Due 2026 [Member]
Liabilities:
Debt Issuance, Aggregate Principal Amount				$ 400,000,000
[1]	Represents potential earn-out payable by Sterno for the acquisition of

Fair Value Measurement - Reconc

Fair Value Measurement - Reconciliations of Change in Carrying Value of Level 3 Fair Value Measurements (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of liability, Ending balance	$ (178)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)	3
Northern International, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration - Rimports (1)	(382)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements	475
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	956
Rimports
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration - Rimports (1)	(4,100)
Ravin [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration - Rimports (1)	$ (8,079)

Fair Value Measurement - Assets

Fair Value Measurement - Assets Measured on Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment expense	$ 0	$ 0	$ 0	$ 8,864
Trade name | Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment expense					$ 2,273
Trade name | Carrying Value | Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					10,834
Trade name | Fair Value | Fair Value, Measurements, Nonrecurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					0
Trade name | Fair Value | Fair Value, Measurements, Nonrecurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					0
Trade name | Fair Value | Fair Value, Measurements, Nonrecurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					10,834
Goodwill | Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment expense					8,864
Goodwill | Carrying Value | Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					26,903
Goodwill | Fair Value | Fair Value, Measurements, Nonrecurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					0
Goodwill | Fair Value | Fair Value, Measurements, Nonrecurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					0
Goodwill | Fair Value | Fair Value, Measurements, Nonrecurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					26,903
Property, Plant and Equipment | Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment expense					6,188
Property, Plant and Equipment | Carrying Value | Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					41,024
Property, Plant and Equipment | Fair Value | Fair Value, Measurements, Nonrecurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					0
Property, Plant and Equipment | Fair Value | Fair Value, Measurements, Nonrecurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					0
Property, Plant and Equipment | Fair Value | Fair Value, Measurements, Nonrecurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value					$ 41,024

Fair Value Measurement - Additi

Fair Value Measurement - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2018	Feb. 26, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 366,700
Long-term Debt	$ 590,032	1,109,348
Term Loan Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt	559,973	$ 497,500
Rimports
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration			$ 25,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases	4,100
Northern International, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases	$ 382

Income Taxes - Reconciliation b

Income Taxes - Reconciliation between Federal Statutory Rate and Effective Income Tax Rate (Detail) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Income Tax Contingency [Line Items]
Tax Cuts And Jobs Act Of 2017, Transition Tax For Accumulated Foreign Earnings, Income Tax Expense (Benefit)			$ 4.9
United States Federal Statutory Rate	21.00%	(35.00%)
State income taxes (net of Federal benefits)	(4.10%)	(1.00%)
Foreign income taxes	23.10%	4.50%
Expenses of Compass Group Diversified Holdings, LLC representing a pass through to shareholders	12.00%	0.30%
Impairment expense	0.00%	16.90%
Effect of (gain) loss on equity method investment	0.00%	11.00%
Impact of subsidiary employee stock options	(8.60%)	2.50%
Credit utilization	(6.90%)	(7.70%)
Domestic production activities deduction	(0.00%)	(2.30%)
Effect of undistributed foreign earnings	0.00%	2.00%
Non-recognition of NOL carryforwards at subsidiaries	20.40%	(3.50%)
Effect of Tax Act	(3.20%)	0.00%
Other	0.40%	1.10%
Effective income tax rate	54.10%	(11.20%)

Defined Benefit Plan - Addition

Defined Benefit Plan - Additional Information (Detail) $ in Millions	Sep. 30, 2018USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Unfunded liability	$ 3.4
Expected contribution to the Foreign Plan	$ 0.6

Defined Benefit Plan - Summary

Defined Benefit Plan - Summary of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Retirement Benefits [Abstract]
Service cost	$ 135	$ 134	$ 403	$ 401
Interest cost	24	24	72	71
Expected return on plan assets	(39)	(39)	(117)	(117)
Amortization of unrecognized loss	49	63	148	188
Net periodic benefit cost	$ 169	$ 182	$ 506	$ 543

Investment in Fox (Details)

Investment in Fox (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Jan. 01, 2017
Subsidiary, Sale of Stock [Line Items]
Net proceeds from sale of equity investment		$ 0	$ 136,147
FOX
Subsidiary, Sale of Stock [Line Items]
Non-controlling interest				14.00%
Proceeds to parent from shares sold to subsidiary	$ 136,147
Secondary Offering | FOX
Subsidiary, Sale of Stock [Line Items]
Equity method investment, amount of shares sold (shares)	5,108,718

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Jan. 31, 2018	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017	Feb. 15, 2018	Jun. 02, 2017
Related Party Transaction [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 366,700	$ 366,700
Velocity Outdoor
Related Party Transaction [Line Items]
Business Combination, Integration Related Costs				$ 800
Integration service fees payable		800	800			$ 1,500
Foam
Related Party Transaction [Line Items]
Integration service fees payable		2,300	2,300		$ 2,250
Business Combination, Integration Services Payable In Year One		2,000	2,000
Business Combination, Integration Services Payable In Year Two		250	$ 250
Sterno
Related Party Transaction [Line Items]
Options, exercises in period (shares)	58,000
Stock Repurchased During Period, Shares			58,000
Total consideration	$ 6,000
Letter of Credit | Sterno
Related Party Transaction [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 57,700
Sterno
Related Party Transaction [Line Items]
Ownership Percentage, Intercompany Loan Agreement	100.00%
Related Party Vendor [Member]
Related Party Transaction [Line Items]
Ownership Percentage, Related Party Vendors			40.00%
Related Party Transaction, Purchases from Related Party		$ 900	$ 2,900

Uncategorized Items - codi-2018

Label	Element	Value
CANADA | Velocity Outdoor [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	$ 1,842,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	2,483,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	2,062,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	5,118,000
Europe [Member] | Velocity Outdoor [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	1,372,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	2,140,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	1,231,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	4,377,000
Asia Pacific [Member] | Velocity Outdoor [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	318,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	440,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	375,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	978,000
UNITED STATES | Velocity Outdoor [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	29,907,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	37,790,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	29,862,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	80,629,000
Other International [Member] | Velocity Outdoor [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	1,010,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	1,349,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	759,000
Revenue from Contract with Customer, Excluding Assessed Tax	us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax	$ 3,164,000