| Restatement of Previously Issued Condensed Consolidated Financial Statements | Restatement of Previously Issued Condensed Consolidated Financial Statements In August 2017, prior to the issuance of the Company’s consolidated financial statements for the fiscal year ended June 30, 2017, the audit committee (the “Audit Committee”) of the Company’s Board of Directors (the “Board”) commenced an investigation (the “Investigation”) into certain accounting and internal control matters at the Company, principally focused on certain revenue recognition matters. The Investigation was conducted with the assistance of outside counsel, which retained forensic accountants to assist them in their work. Following the conclusion of the Investigation, the Audit Committee directed its outside counsel and its forensic accountants to conduct additional procedures on an expanded scope of revenue recognition matters. Concurrent with these additional procedures, new members of the Company’s management, under the direction of the Audit Committee, performed a thorough analysis of the Company’s historical financial statements, accounting policies and financial reporting, as well as the Company’s disclosure controls and procedures and its internal control over financial reporting. During the course of the Investigation, the further procedures by outside counsel and the management analysis (collectively, the “Investigation, Procedures and Analysis”), the Audit Committee and management determined certain employees had violated the Company’s Code of Business Conduct and Ethics and discovered accounting and financial reporting errors and certain irregularities. On November 14, 2018, the Board, upon the recommendation, and with the concurrence, of the Audit Committee and new members of management, concluded that certain previously filed consolidated financial statements and related financial information should no longer be relied upon. As a result, within these condensed consolidated financial statements, the Company has included the restated condensed consolidated financial statements as of September 30, 2016 and June 30, 2016 and for the three months ended September 30, 2016 and September 30, 2015, which is referred to as the "Restatement". The Restatement corrects errors and certain irregularities which are discussed in detail within this footnote. The errors and certain irregularities primarily related to the timing of recognition of (i) revenue, (ii) expenses related to certain inventory used for engineering and marketing purposes and (iii) expenses related to defective products under warranty not returned by customers. Additionally, errors were identified whereby the Company had derecognized inventory while control over such inventory was retained because the Company was obligated to buy it back. Restatement The following is a discussion of the restatement adjustments that were made to the Company’s previously issued condensed consolidated financial statements. (a) Product revenue During the three months ended September 30, 2016 and 2015, product revenue was recognized prematurely. As a result of the information gathered in the Investigation, Procedures and Analysis, it was determined that there was an aggressive focus on quarterly revenue without sufficient focus on compliance by an appropriate number of competent resources, and all relevant information was not communicated among the Company’s internal functions as well as the management to both the Audit Committee and the independent auditors that resulted in the inappropriate recording of revenue with insufficient documentation or rigorous assessment of revenue transactions. The Company found instances where (i) title and risk of loss had not transferred to the customer, (ii) persuasive evidence of an arrangement with the customer consistent with the Company’s customary business practices was not present, (iii) the distributor’s price was not fixed or determinable, or (iv) collectibility was not reasonably assured, all of which resulted in premature recognition of revenue. Also, during the three months ended September 30, 2016 and 2015, revenue was misstated as it was determined from the information gathered in the Investigation, Procedures and Analysis there was a misapplication of accounting principles related to the classification of consideration paid to customers under the Company’s cooperative marketing arrangements for which the Company did not receive an identifiable benefit. To correct the errors and certain irregularities related to premature revenue recognition, the related revenue and cost of sales were reversed in the period in which the accounting errors took place and have been recognized in subsequent periods when all of the revenue recognition criteria were met. The correction of these errors resulted in net sales and cost of sales for the three months ended September 30, 2016 being decreased by $0.6 million and $1.1 million , respectively, and net sales and cost of sales for the three months ended September 30, 2015 being increased by $13.7 million and $13.5 million , respectively, from amounts previously reported. Additionally, certain related adjustments to reverse accounts receivable, net, of $63.4 million , and to recognize inventories of $52.0 million were made to amounts previously reported as of September 30, 2016. The Company made similar adjustments to reverse accounts receivable, net, of $60.6 million and to recognize inventories of $48.7 million to amounts previously reported as of June 30, 2016. Additionally, certain related adjustments to accounts payable and accrued liabilities, which also impacted cost of sales and sales and marketing expense, were made to the condensed consolidated financial statements in which the accounting errors and certain irregularities occurred. The Company corrected errors related to consideration paid to customers under the Company’s cooperative marketing arrangements for which the Company did not receive an identifiable benefit, as well as the value of free samples provided to customers. These transactions were incorrectly recorded as sales and marketing expense and have now been corrected and recorded as a reduction of revenue. The correction of these errors resulted in net sales and sales and marketing expense for the three months ended September 30, 2016 and 2015 being reduced by $1.1 million and $0.8 million , respectively, from amounts previously reported. (b) Services revenue During the three months ended September 30, 2016 and 2015, services revenue was misstated as it was determined that as a result of the information gathered in the Investigation, Procedures and Analysis there were errors related to inaccurate allocation of contract consideration for multiple element arrangements resulting from (a) lack of proper identification or accounting for contractual service obligations, (b) incorrect allocation of discounts to service related deliverables, and (c) lack of a robust process resulting in inaccurate determination of BESP. Additionally, there were misalignments of the revenue recognition period and the contractual requisite service period. Consequently, certain contracts for extended warranties on products or on-site services in multiple element arrangements were incorrectly recorded as revenue at the time of sale of the product instead of being deferred and amortized over the contractual warranty or service period. The Company had previously identified a portion of these errors in the amount of $9.0 million related to extended warranty in a prior period and had adjusted the condensed consolidated financial statements for the fiscal quarter ended September 30, 2015 for their cumulative effect with an out-of-period correction to revenues. To correct these errors, the Company reversed the revenue and the out-of-period correction to revenues in the period in which the accounting errors or out-of-period adjustment took place, quantified an amount for these services by determining a best estimated selling price for these services based on a percentage of the separately priced product deliverables in the arrangement, and deferred and amortized the quantified amount of revenue over the contractual warranty or service period. Additionally, certain related adjustments to deferred revenues, which are included in accrued liabilities and other long-term liabilities, were made to the condensed consolidated balance sheet at the end of the period in which the errors occurred. The correction of these errors resulted in net sales for the three months ended September 30, 2016 being increased by $1.7 million and net sales for the three months ended September 30, 2015 being increased by $6.9 million , accrued liabilities being increased by $8.8 million and other long-term liabilities being increased by $3.4 million as of September 30, 2016 from amounts previously reported. Accrued liabilities were increased by $9.3 million and other long-term liabilities by $4.6 million as of June 30, 2016 from amounts previously reported. (c) Inventory As of September 30, 2016 and June 30, 2016, inventories were overstated due to misapplication of accounting principles, whereby materials issued from inventory to research and development projects and marketing with no alternative use were included as inventory and expensed upon completion of a project rather than being expensed upon consumption. Also as of September 30, 2016 and June 30, 2016, inventories were understated due to misapplication of accounting principles, whereby (i) inventory of materials transferred to certain contract manufacturers was improperly derecognized upon transfer that the Company retained control over the materials because it was obligated to buy them back; and (ii) in-transit inventory was not being recorded in the appropriate period due to improper cut-off procedures. To correct the errors related to inventory overstatement, the Company has recorded the materials as a research and development expense, or a marketing expense, in the period that inventory was consumed. The correction of the overstatement errors resulted in a $3.4 million decrease in inventories as of September 30, 2016 from amounts previously reported. The Company made similar adjustments to decrease inventories by $2.1 million as of June 30, 2016 from amounts previously reported. To correct the errors related to inventory understatement, the Company has adjusted the carrying value of inventory in the periods in which the errors took place. The correction of these understatement errors resulted in a $29.6 million increase in inventories, as well as $21.0 million increase in accrued liabilities as of September 30, 2016 from amounts previously reported. Additionally, certain related adjustments to cost of sales, inventories, accounts payable and accrued liabilities were made to the condensed consolidated financial statements in the period in which the errors occurred. The Company made similar adjustments to increase inventories and accrued liabilities by $20.8 million and $16.1 million as of June 30, 2016, respectively, from amounts previously reported. (d) Other The Company corrected the following errors impacting the condensed consolidated financial statements: • The Company did not correctly record receivables from suppliers as prepaid expenses and other current assets. The correction of this error resulted in a $50.3 million decrease in accounts receivable, net, a $64.0 million increase in prepaid expenses and other current assets, and an increase to accounts payable of $13.7 million as of September 30, 2016 from amounts previously reported. The Company made similar adjustments as of June 30, 2016 from amounts previously reported which resulted in a $56.3 million decrease in accounts receivable, net, a $63.6 million increase in prepaid expenses and other current assets, and an increase to accounts payable of $7.3 million . • The Company did not record the payments for certain payroll tax related liabilities, as well as did not accrue certain withholding tax liabilities, in the appropriate periods. The correction of the error resulted in a $2.1 million decrease in cash and cash equivalents, and a corresponding decrease in accrued liabilities as of September 30, 2016 from amounts previously reported. The Company made similar adjustments as of June 30, 2016 from amounts previously reported which resulted in a $2.1 million decrease in cash and cash equivalents, and a corresponding decrease in accrued liabilities. The Company corrected other immaterial misstatements relating to (i) sales taxes, (ii) stock-based compensation expense, (iii) accounts receivable and related allowances, (iv) other assets, (v) accounts payable, and (vi) prepaid expenses and other current assets. Additionally, the Company changed the presentation of foreign exchange gains and (losses) of $(0.5) million and $1.9 million for the three months ended September 30, 2016 and 2015, respectively, from general and administrative expenses, as previously reported, to other income (expense), net in the condensed consolidated statement of operations. (e) Income taxes The Company has recorded tax adjustments to reflect the impacts of the Restatement and other income tax related error corrections. Impact on Condensed Consolidated Statements of Operations The effect of the Restatement described above on the accompanying condensed consolidated statements of operations for the three months ended September 30, 2016 and 2015 is as follows (in thousands, except per share amounts): Three Months Ended September 30, 2016 As Previously Reported Product Revenue Services Revenue Inventories Other Income Taxes As Restated Net sales (1) $ 528,968 $ (1,903 ) $ 1,698 $ — $ — $ — $ 528,763 Cost of sales (1) 448,904 (1,374 ) — (1,406 ) 87 — 446,211 Gross profit 80,064 (529 ) 1,698 1,406 (87 ) — 82,552 Operating expenses: Research and development 33,191 — — 1,194 (235 ) — 34,150 Sales and marketing 15,916 (1,051 ) — 285 13 — 15,163 General and administrative 10,755 — — — 61 — 10,816 Total operating expenses 59,862 (1,051 ) — 1,479 (161 ) — 60,129 Income from operations 20,202 522 1,698 (73 ) 74 — 22,423 Other income (expense), net 29 — — — (478 ) — (449 ) Interest expense (330 ) — — — — — (330 ) Income before income tax provision 19,901 522 1,698 (73 ) (404 ) — 21,644 Income tax provision 6,369 — — — — (98 ) 6,271 Net income $ 13,532 $ 522 $ 1,698 $ (73 ) $ (404 ) $ 98 $ 15,373 Net income per common share: Basic $ 0.28 $ 0.32 Diluted $ 0.26 $ 0.30 Weighted-average shares used in calculation of net income per common share: Basic 48,165 48,165 Diluted 51,120 51,120 __________________________ (1) Transactions with related parties are included in the line items above as follows: Three Months Ended September 30, 2016 2016 As Previously Reported Adjustments As Restated Net sales $ 3,342 $ 225 $ 3,567 Cost of sales* 50,205 15 50,220 * Represents purchases from related parties. Three Months Ended September 30, 2015 As Previously Reported Product Revenue Services Revenue Inventories Other Income Taxes As Restated Net sales (1) $ 519,618 $ 12,616 $ 6,870 $ — $ — $ — $ 539,104 Cost of sales (1) 447,403 13,269 — 1,013 (56 ) — 461,629 Gross profit 72,215 (653 ) 6,870 (1,013 ) 56 — 77,475 Operating expenses: Research and development 28,326 — — 7 (186 ) — 28,147 Sales and marketing 14,249 (792 ) — 104 16 — 13,577 General and administrative 8,200 — — — 2,346 — 10,546 Total operating expenses 50,775 (792 ) — 111 2,176 — 52,270 Income from operations 21,440 139 6,870 (1,124 ) (2,120 ) — 25,205 Other income (expense), net 87 — — — 1,981 — 2,068 Interest expense (324 ) — — — — — (324 ) Income before income tax provision 21,203 139 6,870 (1,124 ) (139 ) — 26,949 Income tax provision 7,504 — — — — 2,094 9,598 Net income $ 13,699 $ 139 $ 6,870 $ (1,124 ) $ (139 ) $ (2,094 ) $ 17,351 Net income per common share: Basic $ 0.29 $ 0.37 Diluted $ 0.27 $ 0.34 Weighted-average shares used in calculation of net income per common share: Basic 47,517 47,517 Diluted 51,352 51,352 __________________________ (1) Transactions with related parties are included in the line items above as follows: Three Months Ended September 30, 2015 2015 As Previously Reported Adjustments As Restated Net sales $ 5,220 $ 5,544 $ 10,764 Cost of sales* 59,261 693 59,954 * Represents purchases from related parties. Impact on Condensed Consolidated Balance Sheets The effect of the Restatement described above on the accompanying condensed consolidated balance sheets as of September 30, 2016 and June 30, 2016 is as follows (in thousands): As of September 30, 2016 As Previously Reported Product Revenue Services Revenue Inventories Other Income Taxes As Restated ASSETS Current assets: Cash and cash equivalents $ 146,696 $ — $ — $ — $ (2,135 ) $ — $ 144,561 Accounts receivable, net (1)* 328,267 (63,438 ) — — (48,664 ) — 216,165 Inventories 499,987 52,020 — 26,889 908 — 579,804 Prepaid income taxes 1,019 — — — — — 1,019 Prepaid expenses and other current assets (1) 13,402 — — — 71,666 — 85,068 Total current assets 989,371 (11,418 ) — 26,889 21,775 — 1,026,617 Long-term investments 2,643 — — — — — 2,643 Property, plant, and equipment, net 190,848 — — — — — 190,848 Deferred income taxes, net 29,666 — — — — 4,412 34,078 Other assets 8,053 — — — 3,336 — 11,389 Total assets $ 1,220,581 $ (11,418 ) $ — $ 26,889 $ 25,111 $ 4,412 $ 1,265,575 Liabilities and Stockholders' Equity Current liabilities: Accounts payable (1) $ 287,638 $ — $ — $ 6,767 $ 25,107 $ — $ 319,512 Accrued liabilities (1) 60,843 (186 ) 8,806 21,222 2,315 — 93,000 Income taxes payable 6,029 — — — — 318 6,347 Short-term debt and current portion of long-term debt 60,983 — — — — — 60,983 Total current liabilities 415,493 (186 ) 8,806 27,989 27,422 318 479,842 Long-term debt 37,212 — — — — — 37,212 Other long-term liabilities 44,661 — 3,407 — — — 48,068 Total liabilities 497,366 (186 ) 12,213 27,989 27,422 318 565,122 Stockholders' equity: Common stock and additional paid-in capital 284,090 — — — 2,190 59 286,339 Treasury stock (20,491 ) — — — — — (20,491 ) Accumulated other comprehensive loss (76 ) — — — — — (76 ) Retained earnings 459,503 (11,232 ) (12,213 ) (1,100 ) (4,501 ) 4,035 434,492 Total Super Micro Computer, Inc. stockholders' equity 723,026 (11,232 ) (12,213 ) (1,100 ) (2,311 ) 4,094 700,264 Noncontrolling interest 189 — — — — — 189 Total stockholders’ equity 723,215 (11,232 ) (12,213 ) (1,100 ) (2,311 ) 4,094 700,453 Total liabilities and stockholders' equity $ 1,220,581 $ (11,418 ) $ — $ 26,889 $ 25,111 $ 4,412 $ 1,265,575 __________________________ * Previously reported allowances for accounts receivable as of September 30, 2016 were $2,839 , now corrected and restated to $2,848 . (1) Transactions with related parties are included in the line items above as follows: As of September 30, 2016 2016 As Reported Adjustments As Restated Accounts receivable, net $ 7,251 $ (7,155 ) $ 96 Prepaid expenses and other current assets — 17,678 17,678 Accounts payable 38,290 10,879 49,169 Accrued liabilities — 10,597 10,597 As of June 30, 2016 As Previously Reported Product Revenue Services Revenue Inventories Other Income Taxes As Restated ASSETS Current assets: Cash and cash equivalents $ 180,964 $ — $ — $ — $ (2,144 ) $ — $ 178,820 Accounts receivable, net (1)* 288,941 (60,590 ) — — (53,418 ) — 174,933 Inventories 448,980 48,714 — 18,205 908 — 516,807 Prepaid income taxes 5,682 — — — — (1,341 ) 4,341 Prepaid expenses and other current assets (1) 13,435 — — — 65,992 — 79,427 Total current assets 938,002 (11,876 ) — 18,205 11,338 (1,341 ) 954,328 Long-term investments 2,643 — — — — — 2,643 Property, plant, and equipment, net 187,949 — — — — — 187,949 Deferred income taxes, net 28,460 — — — — 5,218 33,678 Other assets 8,546 — — — 4,339 — 12,885 Total assets $ 1,165,600 $ (11,876 ) $ — $ 18,205 $ 15,677 $ 3,877 $ 1,191,483 Liabilities and Stockholders' Equity Current liabilities: Accounts payable (1) $ 249,239 $ 5 $ — $ 2,981 $ 15,166 $ — $ 267,391 Accrued liabilities (1) 55,618 (128 ) 9,313 16,251 2,542 — 83,596 Income taxes payable 5,172 — — — — (118 ) 5,054 Short-term debt and current portion of long-term debt 53,589 — — — — — 53,589 Total current liabilities 363,618 (123 ) 9,313 19,232 17,708 (118 ) 409,630 Long-term debt 40,000 — — — — — 40,000 Other long-term liabilities 40,603 — 4,597 — — — 45,200 Total liabilities 444,221 (123 ) 13,910 19,232 17,708 (118 ) 494,830 Stockholders' equity: — Common stock and additional paid-in capital 277,339 — — — 2,067 59 279,465 Treasury stock (2,030 ) — — — — — (2,030 ) Accumulated other comprehensive loss (85 ) — — — — — (85 ) Retained earnings 445,971 (11,753 ) (13,910 ) (1,027 ) (4,098 ) 3,936 419,119 Total Super Micro Computer, Inc. stockholders' equity 721,195 (11,753 ) (13,910 ) (1,027 ) (2,031 ) 3,995 696,469 Noncontrolling interest 184 — — — — — 184 Total stockholders’ equity 721,379 (11,753 ) (13,910 ) (1,027 ) (2,031 ) 3,995 696,653 Total liabilities and stockholders' equity $ 1,165,600 $ (11,876 ) $ — $ 18,205 $ 15,677 $ 3,877 $ 1,191,483 _________________________ * Previously reported allowances for accounts receivable as of June 30, 2016 were $2,721 , now corrected and restated to $2,413 . (1) Transactions with related parties are included in the line items above as follows: As of June 30, 2016 As Reported Adjustments As Restated Accounts receivable, net $ 4,678 $ (4,629 ) $ 49 Prepaid expenses and other current assets — 9,622 9,622 Accounts payable 39,152 5,789 44,941 Accrued liabilities — 5,354 5,354 Impact on Condensed Consolidated Statements of Cash Flows The effect of the Restatement described above on the accompanying condensed consolidated statements of cash flows for the three months ended September 30, 2016 and 2015 is as follows (in thousands): Three Months Ended September 30, 2016 As Previously Reported Adjustments As Restated OPERATING ACTIVITIES: Net income $ 13,532 $ 1,841 $ 15,373 Reconciliation of net income to net cash (used in) provided by operating activities: Depreciation and amortization 3,802 — 3,802 Stock-based compensation expense 4,504 123 4,627 Excess tax benefits from stock-based compensation (302 ) — (302 ) Allowance for doubtful accounts 73 417 490 Provision for excess and obsolete inventories 3,893 17 3,910 Foreign currency exchange loss (gain) 698 (204 ) 494 Deferred income taxes, net (1,182 ) 782 (400 ) Changes in operating assets and liabilities: Accounts receivable, net (1) (39,399 ) (2,156 ) (41,555 ) Inventories (54,900 ) (12,007 ) (66,907 ) Prepaid expenses and other assets (1) 465 (1,370 ) (905 ) Accounts payable (1) 43,362 13,600 56,962 Income taxes payable 5,314 (4,053 ) 1,261 Accrued liabilities (1) 4,992 4,396 9,388 Other long-term liabilities 4,105 (1,184 ) 2,921 Net cash (used in) provided by operating activities (11,043 ) 202 (10,841 ) INVESTING ACTIVITIES: Purchases of property, plant and equipment (1) (11,646 ) — (11,646 ) Change in restricted cash 116 — 116 Net cash used in investing activities (11,530 ) — (11,530 ) FINANCING ACTIVITIES: Proceeds from debt, net of debt issuance costs 73,916 — 73,916 Repayment of debt (70,033 ) — (70,033 ) Payments to acquire treasury stock (18,461 ) — (18,461 ) Proceeds from exercise of stock options 2,939 — 2,939 Excess tax benefits from stock-based compensation 302 — 302 Payment of withholding tax on vesting of restricted stock units (660 ) — (660 ) Payments of obligations under capital leases (56 ) — (56 ) Advances under receivable financing arrangements 19 — 19 Net cash used in financing activities (12,034 ) — (12,034 ) Effect of exchange rate fluctuations on cash 339 (193 ) 146 Net increase (decrease) in cash and cash equivalents (34,268 ) 9 (34,259 ) Cash and cash equivalents at beginning of period 180,964 (2,144 ) 178,820 Cash and cash equivalents at end of period $ 146,696 $ (2,135 ) $ 144,561 Supplemental disclosure of cash flow information: Cash paid for interest $ 316 $ — $ 316 Cash paid for taxes, net of refunds $ 1,212 $ — $ 1,212 Non-cash investing and financing activities: Unpaid property, plant and equipment purchases (1) $ 4,070 $ 1,815 $ 5,885 __________________________ (1) Transactions with related parties are included in the line items above as follows: Three months ended September 30, 2016 2016 As Reported Adjustments As Restated OPERATING ACTIVITIES: Changes in operating assets and liabilities: Accounts receivable, net $ (2,573 ) $ 2,526 $ (47 ) Prepaid expenses and other assets — (8,056 ) (8,056 ) Accounts payable (862 ) 5,090 4,228 Accrued liabilities — 5,243 5,243 INVESTING ACTIVITIES: Purchases of property, plant and equipment — (2,275 ) (2,275 ) NON-CASH INVESTING AND FINANCING ACTIVITIES: Unpaid property, plant and equipment purchases — 627 627 Three Months Ended September 30, 2015 As Previously Reported Adjustments As Restated OPERATING ACTIVITIES: Net income $ 13,699 $ 3,652 $ 17,351 Reconciliation of net income to net cash provided by operating activities: Depreciation and amortization 2,753 — 2,753 Stock-based compensation expense 3,876 11 3,887 Excess tax benefits from stock-based compensation (134 ) — (134 ) Allowance for doubtful accounts 98 508 606 Provision for excess and obsolete inventories 1,718 (49 ) 1,669 Foreign currency exchange loss (gain) (2,007 ) 19 (1,988 ) Deferred income taxes, net (2,221 ) 1,747 (474 ) Changes in operating assets and liabilities: Accounts receivable, net (1) 25,418 (10,664 ) 14,754 Inventories 404 15,629 16,033 Prepaid expenses and other assets (1) (1,247 ) 9,933 8,686 Accounts payable (1) (37,652 ) (12,913 ) (50,565 ) Income taxes payable 2,966 224 3,190 Accrued liabilities (1) 3,686 (3,536 ) 150 Other long-term liabilities 8,949 (3,708 ) 5,241 Net cash provided by operating activities 20,306 853 21,159 INVESTING ACTIVITIES: Purchases of property, plant and equipment (1) (7,662 ) — (7,662 ) Change in restricted cash (3 ) — (3 ) Net cash used in investing activities (7,665 ) — (7,665 ) FINANCING ACTIVITIES: Proceeds from debt, net of debt issuance costs 4,700 — 4,700 Repayment of debt (2,900 ) — (2,900 ) Proceeds from exercise of stock options 951 — 951 Excess tax benefits from stock-based compensation 134 — 134 Payment of withholding tax on vesting of restricted stock units (196 ) — (196 ) Payments of obligations under capital leases (39 ) — (39 ) Payments under receivable financing arrangements (37 ) — (37 ) Net cash provided by financing activities 2,613 — 2,613 Effect of exchange rate fluctuations on cash 198 (395 ) (197 ) Net increase in cash and cash equivalents 15,452 458 15,910 Cash and cash equivalents at beginning of period 95,442 (2,522 ) 92,920 Cash and cash equivalents at end of period $ 110,894 $ (2,064 ) $ 108,830 Supplemental disclosure of cash flow information: Cash paid for interest $ 298 $ — $ 298 Cash paid for taxes, net of refunds $ 5,736 $ — $ 5,736 Non-cash investing and financing activities: Equipment purchased under capital leases $ 42 $ — $ 42 Unpaid property, plant and equipment purchases (1) $ 5,735 $ 2,487 $ 8,222 __________________________ (1) Transactions with related parties are included in the line items above as follows: Three months ended September 30, 2015 2015 As Reported Adjustments As Restated OPERATING ACTIVITIES: Changes in operating assets and liabilities: Accounts receivable, net $ 1,212 $ (1,142 ) $ 70 Prepaid expenses and other assets — 3,066 3,066 Accounts payable (3,129 ) (7,613 ) (10,742 ) Accrued liabilities — (764 ) (764 ) INVESTING ACTIVITIES: Purchases of property, plant and equipment — (751 ) (751 ) NON-CASH INVESTING AND FINANCING ACTIVITIES: Unpaid property, plant and equipment purchases — 640 640 |
