Djo Finance 10-Q 28 Jul 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	Jul. 28, 2015	Jun. 27, 2015
Document Information [Line Items]
Document Type		10-Q
Amendment Flag		false
Document Period End Date		Jun. 27, 2015
Document Fiscal Year Focus		2,015
Document Fiscal Period Focus		Q2
Entity Registrant Name		DJO FINANCE LLC
Entity Central Index Key		1,395,317
Current Fiscal Year End Date		--12-31
Entity Filer Category		Non-accelerated Filer
Entity Common Stock, Shares Outstanding	0
Membership Interests Percentage	100.00%
Membership Interests Description	100% of the issuer’s membership interests were owned by DJO Holdings LLC.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - Entity [Domain] - USD ($) $ in Thousands	Jun. 27, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 48,385	$ 31,144
Accounts receivable, net	188,277	188,060
Inventories, net	181,953	175,340
Deferred tax assets, net	24,598	24,598
Prepaid expenses and other current assets	19,063	17,172
Total current assets	462,276	436,314
Property and equipment, net	120,583	120,107
Goodwill	1,135,774	1,141,188
Intangible assets, net	818,230	868,031
Other assets	19,536	32,853
Total assets	2,556,399	2,598,493
Current liabilities:
Accounts payable	66,002	62,960
Accrued interest	24,179	29,600
Current portion of debt obligations	7,772	8,975
Other current liabilities	86,559	99,145
Total current liabilities	184,512	200,680
Long-term debt obligations	2,350,194	2,261,941
Deferred tax liabilities, net	246,262	243,123
Other long-term liabilities	14,324	14,365
Total liabilities	$ 2,795,292	$ 2,720,109
Commitments and contingencies
DJO Finance LLC membership deficit:
Member capital	$ 840,846	$ 839,781
Accumulated deficit	(1,065,915)	(952,412)
Accumulated other comprehensive loss	(16,702)	(11,603)
Total membership deficit	(241,771)	(124,234)
Noncontrolling interests	2,878	2,618
Total deficit	(238,893)	(121,616)
Total liabilities and (deficit) equity	$ 2,556,399	$ 2,598,493

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - Entity [Domain] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Net sales	$ 310,843	$ 313,867	$ 590,944	$ 596,611
Operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $7,886 and $15,773 for three and six months ended June 27, 2015 and $8,652 and $17,335 for the three and six months ended June 28, 2014, respectively)	125,536	127,440	234,778	243,155
Selling, general and administrative	119,023	127,803	238,796	251,333
Research and development	8,739	9,603	17,639	19,341
Amortization of intangible assets	22,100	23,500	44,209	47,059
Impairment of intangible assets	4,500		4,500
Costs and Expenses, Total	279,898	288,346	539,922	560,888
Operating income	30,945	25,521	51,022	35,723
Other (expense) income:
Interest expense, net	(44,552)	(43,567)	(87,373)	(87,238)
Loss on modification and extinguishment of debt	(67,967)	(1,019)	(67,967)	(1,019)
Other income (expense), net	755	612	(3,396)	532
Nonoperating Income (Expense), Total	(111,764)	(43,974)	(158,736)	(87,725)
Loss before income taxes	(80,819)	(18,453)	(107,714)	(52,002)
Income tax benefit (provision)	3,007	(6,754)	(5,323)	(9,378)
Net loss	(77,812)	(25,207)	(113,037)	(61,380)
Net income attributable to noncontrolling interests	(165)	(227)	(466)	(576)
Net loss attributable to DJO Finance LLC	$ (77,977)	$ (25,434)	$ (113,503)	$ (61,956)

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Amortization of intangible assets	$ 7,886	$ 8,652	$ 15,773	$ 17,335

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Loss - Entity [Domain] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Net loss	$ (77,812)	$ (25,207)	$ (113,037)	$ (61,380)
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustments, net of tax (provision) benefit of $(152) and $340 for the three and six months ended June 27, 2015, and $345 and $335 for the three and six months ended June 28, 2014, respectively	4,137	(1,602)	(5,305)	(1,905)
Other comprehensive income (loss)	4,137	(1,602)	(5,305)	(1,905)
Comprehensive loss	(73,675)	(26,809)	(118,342)	(63,285)
Comprehensive income attributable to noncontrolling interests	(243)	(199)	(260)	(544)
Comprehensive loss attributable to DJO Finance LLC	$ (73,918)	$ (27,008)	$ (118,602)	$ (63,829)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Foreign currency translation adjustment, tax (provision) benefit	$ (152)	$ 345	$ 340	$ 335

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Deficit - Entity [Domain] - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 27, 2015	Jun. 27, 2015
Beginning Balance		$ (121,616)
Net (loss) income	$ (77,812)	(113,037)
Other comprehensive (loss) income, net of taxes	4,137	(5,305)
Stock-based compensation, net of taxes		1,152
Exercise of stock options		(87)
Ending Balance	(238,893)	(238,893)
Member capital
Beginning Balance		839,781
Stock-based compensation, net of taxes		1,152
Exercise of stock options		(87)
Ending Balance	840,846	840,846
Accumulated deficit
Beginning Balance		(952,412)
Net (loss) income		(113,503)
Ending Balance	(1,065,915)	(1,065,915)
Accumulated other comprehensive loss
Beginning Balance		(11,603)
Other comprehensive (loss) income, net of taxes		(5,099)
Ending Balance	(16,702)	(16,702)
Total membership deficit
Beginning Balance		(124,234)
Net (loss) income		(113,503)
Other comprehensive (loss) income, net of taxes		(5,099)
Stock-based compensation, net of taxes		1,152
Exercise of stock options		(87)
Ending Balance	(241,771)	(241,771)
Noncontrolling interests
Beginning Balance		2,618
Net (loss) income		466
Other comprehensive (loss) income, net of taxes		(206)
Ending Balance	$ 2,878	$ 2,878

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows - Entity [Domain] - USD ($) $ in Thousands	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Cash Flows from Operating Activities:
Net loss	$ (113,037)	$ (61,380)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	17,118	17,200
Amortization of intangible assets	44,209	47,059
Amortization of debt issuance costs and non-cash interest expense	4,235	4,219
Stock-based compensation expense	1,152	931
Loss on modification and extinguishment of debt	67,967	1,019
Loss (gain) on disposal of assets, net	258	(1,352)
Deferred income tax expense	3,735	6,773
Impairment of intangible assets	4,500
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	(3,389)	(6,629)
Inventories	(8,577)	(4,393)
Prepaid expenses and other assets	(2,038)	2,626
Accrued interest	(5,420)	3,054
Accounts payable and other current liabilities	(1,102)	8,902
Net cash (used in) provided by operating activities	9,611	18,029
Cash flows from investing activities:
Cash paid in connection with acquisition, net of cash acquired		(4,587)
Purchases of property and equipment	(19,466)	(31,706)
Other investing activities, net	24	(894)
Net cash (provided by) used in investing activities	(19,442)	(37,187)
Cash Flows from Financing Activities:
Proceeds from issuance of debt	2,445,826	942,294
Repayments of debt obligations	(2,356,121)	(920,458)
Payment of debt issuance costs, modification and extinguishment costs	(61,662)	(1,812)
Payment of contingent consideration		(5,690)
Investment by parent		22
Cash paid in connection with the cancellation of vested options		(2,001)
Net cash provided by (used in) financing activities	28,043	12,355
Effect of exchange rate changes on cash and cash equivalents	(971)	(132)
Net increase (decrease) in cash and cash equivalents	17,241	(6,935)
Cash and cash equivalents at beginning of period	31,144	43,578
Cash and cash equivalents at end of period	48,385	36,643
Supplemental disclosures of cash flow information:
Cash paid for interest	88,506	79,791
Cash paid for taxes, net	$ 3,753	$ 2,937

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 27, 2015
ORGANIZATION AND BASIS OF PRESENTATION	1. ORGANIZATION AND BASIS OF PRESENTATION Organization and Business We are a global developer, manufacturer and distributor of medical devices that provide solutions for musculoskeletal health, vascular health and pain management. Our products address the continuum of patient care from injury prevention to rehabilitation after surgery, injury or from degenerative disease, enabling people to regain or maintain their natural motion. Our products are used by orthopedic specialists, spine surgeons, primary care physicians, pain management specialists, physical therapists, podiatrists, chiropractors, athletic trainers and other healthcare professionals. Our product lines include rigid and soft orthopedic bracing, hot and cold therapy, bone growth stimulators, vascular therapy systems and compression garments, therapeutic shoes and inserts, electrical stimulators used for pain management and physical therapy products. Our surgical implant business offers a comprehensive suite of reconstructive joint products for the hip, knee and shoulder. DJO Finance LLC (DJOFL) is a wholly owned indirect subsidiary of DJO Global, Inc. (DJO). Substantially all business activities of DJO are conducted by DJOFL and its wholly owned subsidiaries. Except as otherwise indicated, references to “us,” “we,” “DJOFL,” “our,” or “the Company,” refers to DJOFL and its consolidated subsidiaries. Segment Reporting We market and distribute our products through four operating segments, Bracing and Vascular, Recovery Sciences, Surgical Implant, and International. Our Bracing and Vascular, Recovery Sciences, and Surgical Implant segments generate their revenues within the United States. Our Bracing and Vascular segment offers rigid knee braces, orthopedic soft goods, cold therapy products, vascular systems, compression therapy products and therapeutic footwear for the diabetes care market. Our Recovery Sciences segment offers home electrotherapy, iontophoresis, home traction products, bone growth stimulation products and clinical physical therapy equipment. Our Surgical Implant segment offers a comprehensive suite of reconstructive joint products for the knee, hip and shoulder. Our International segment offers all of our products to customers outside the United States. See Note 13 for additional information about our reportable segments. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Estimates and assumptions are used in accounting for, among other things, contractual allowances, rebates, product returns, warranty obligations, allowances for doubtful accounts, valuation of inventories, self-insurance reserves, income taxes, loss contingencies, fair values of derivative instruments, fair values of long-lived assets and any related impairments, capitalization of costs associated with internally developed software and stock-based compensation. Actual results could differ from those estimates. Basis of Presentation We consolidate the results of operations of our 50% owned subsidiary, Medireha GmbH (Medireha), and reflect the 50% share of results not owned by us as non-controlling interests in our Consolidated Statements of Operations. We maintain control of Medireha through certain rights that enable us to prohibit certain business activities that are not consistent with our plans for the business and provide us with exclusive distribution rights for products manufactured by Medireha. Interim Reporting The accompanying Unaudited Condensed Consolidated Financial Statements include our accounts and all voting interest entities where we exercise a controlling financial interest through the ownership of a direct or indirect majority voting interest. All significant intercompany accounts and transactions have been eliminated in consolidation. Our Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10–Q and Article 10 of Regulation S–X for interim financial information. Accordingly, these financial statements do not include all of the information required by GAAP or Securities and Exchange Commission (SEC) rules and regulations for complete annual financial statements. In the opinion of management, these financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the results of operations for the interim periods presented. The results of operations for any interim period are not necessarily indicative of results for the full year. These Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our consolidated financial statements and notes thereto included in our Annual Report on Form 10–K for the year ended December 31, 2014. Recent Accounting Standards In April 2014, the FASB issued an accounting standards update, which includes amendments that change the requirements for reporting discontinued operations and require additional disclosures about discontinued operations. Under the new guidance, only disposals representing a strategic shift in operations—that is, a major effect on the organization’s operations and financial results should be presented as discontinued operations. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment. Additionally, the update requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The guidance is effective prospectively for fiscal years beginning after December 15, 2014 and interim periods within annual periods beginning on or after December 15, 2015. The adoption of this standard has the potential to impact the Company’s accounting for and disclosure of any future discontinued operations. In May 2014, the FASB issued an accounting standards update related to revenue from contracts with customers. The new standard provides a five-step approach to be applied to all contracts with customers. The accounting standards update also requires expanded disclosures about revenue recognition. On July 9, 2015 the FASB decided to defer the effective date of the standard. The guidance is now effective for fiscal years beginning after December 15, 2017 and interim periods within that reporting period. Early adoption is permitted as early as the original effective date of December 15, 2016. The Company is currently evaluating the new guidance to determine the impact it may have to its consolidated financial statements. In June 2014, the FASB issued an accounting standards update related to accounting for share-based payments. The standard requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The guidance is effective for annual periods and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In August 2014, the FASB issued an accounting standards update related to going concern disclosures. The standard requires an entity’s management to evaluate whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. The guidance is effective for annual reporting periods ending after December 15, 2016, and interim periods thereafter. Early application is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In April 2015, the FASB issued an accounting standards update related to the presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the debt liability, consistent with debt discounts. The guidance is effective for annual and interim periods beginning after December 15, 2015. Early application is permitted. The adoption of this standard will impact the Company’s accounting for and disclosure of debt issuance costs. In April 2015, the FASB issued an accounting standards update related to internal-use software. The standard provides guidance to clarify the customer’s accounting for fees paid in a cloud computing arrangement. The guidance is effective for annual periods and interim periods within those annual periods, beginning after December 15, 2015. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements.

ACCOUNTS RECEIVABLE RESERVES

ACCOUNTS RECEIVABLE RESERVES	6 Months Ended
	Jun. 27, 2015
ACCOUNTS RECEIVABLE RESERVES	2. ACCOUNTS RECEIVABLE RESERVES A summary of activity in our accounts receivable reserves for doubtful accounts is presented below (in thousands): Six Months Ended June 27, June 28, Balance, beginning of period $ 41,402 $ 32,957 Provision for doubtful accounts 15,754 18,126 Write-offs, net of recoveries (11,424 ) (15,464 ) Balance, end of period $ 45,732 $ 35,619 Our allowance for sales returns balance was $3.7 million and $3.8 million as of June 27, 2015 and June 28, 2014, respectively.

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 27, 2015
INVENTORIES	3. INVENTORIES Inventories consist of the following (in thousands): June 27, December 31, Components and raw materials $ 60,548 $ 59,578 Work in process 7,164 5,718 Finished goods 106,920 103,042 Inventory held on consignment 32,702 30,978 207,334 199,316 Inventory reserves (25,381 ) (23,976 ) $ 181,953 $ 175,340 A summary of the activity in our reserves for estimated slow moving, excess, obsolete and otherwise impaired inventory is presented below (in thousands): Six Months Ended June 27, June 28, Balance, beginning of period $ 23,976 $ 23,686 Provision charged to costs of sales 3,639 4,683 Write-offs, net of recoveries (2,234 ) (3,518 ) Balance, end of period $ 25,381 $ 24,851 The write-offs to the reserve were principally related to the disposition of fully reserved inventory.

LONG-LIVED ASSETS

LONG-LIVED ASSETS	6 Months Ended
	Jun. 27, 2015
LONG-LIVED ASSETS	4. LONG-LIVED ASSETS Goodwill Changes in the carrying amount of goodwill for the six months ended June 27, 2015 are presented in the table below (in thousands): Bracing & Recovery Surgical International Total Balance, beginning of period Goodwill $ 483,258 $ 495,999 $ 47,406 $ 340,631 $ 1,367,294 Accumulated impairment losses — (178,700 ) (47,406 ) — (226,106 ) 483,258 317,299 — 340,631 1,141,188 Foreign currency translation — — — (5,414 ) (5,414 ) Balance, end of period Goodwill 483,258 495,999 47,406 335,217 1,361,880 Accumulated impairment losses — (178,700 ) (47,406 ) — (226,106 ) $ 483,258 $ 317,299 $ — $ 335,217 $ 1,135,774 Intangible Assets Identifiable intangible assets consisted of the following (in thousands): June 27, 2015 Gross Carrying Accumulated Intangible Definite-lived intangible assets: Customer relationships $ 567,347 $ (366,049 ) $ 201,298 Patents and technology 486,365 (279,804 ) 206,561 Trademarks and trade names 25,865 (11,251 ) 14,614 Distributor contracts and relationships 4,729 (3,635 ) 1,094 Non-compete agreements 6,714 (5,232 ) 1,482 $ 1,091,020 $ (665,971 ) 425,049 Indefinite-lived intangible assets: Trademarks and trade names 393,181 Net identifiable intangible assets $ 818,230 December 31, 2014 Gross Carrying Accumulated Intangible Definite-lived intangible assets: Customer relationships $ 569,360 $ (341,353 ) $ 228,007 Patents and technology 486,466 (264,132 ) 222,334 Trademarks and trade names 25,970 (9,902 ) 16,068 Distributor contracts and relationships 4,771 (3,401 ) 1,370 Non-compete agreements 6,824 (4,723 ) 2,101 $ 1,093,391 $ (623,511 ) $ 469,880 Indefinite-lived intangible assets: Trademarks and trade names 398,151 Net identifiable intangible assets $ 868,031 Based on indication of impairment through declining sales in the second quarter of 2015, we performed an interim impairment test on our indefinite lived trade name intangible asset of our Empi business unit. This test work compares the fair value of the asset with its carrying amount. To determine the fair value we applied the relief from royalty (RFR) method. Under the RFR method, the value of the trade name is determined by calculating the present value of the after-tax cost savings associated with owning the asset and therefore not being required to pay royalties for its use during the asset’s indefinite life. Significant judgments inherent in this analysis include the selection of appropriate discount rates, estimating future cash flows and the identification of appropriate terminal growth rate assumptions. Discount rate assumptions are based on an assessment of the risk inherent in the projected future cash generated by the respective intangible assets and are consistent with the rate used in our 2014 annual impairment test. Also subject to judgment are assumptions about royalty rates, which are based on the estimated rates at which similar brands and trademarks are being licensed in the marketplace. We used a market average consistent with our 2014 annual impairment test. We determined that the carrying value of our Empi trade name was in excess of its estimated fair value. As a result, we recorded impairment charges of $4.5 million for the Empi trade name. The percentage by which the carrying value of this trade name exceeded its fair value was 18.1%. The impairment in our Empi trade name resulted primarily from reductions in our projected operating results and estimated future cash flows due to continued impact of lower reimbursement rates for certain Empi products and diagnosis codes and more restrictive documentation requirements impacting our ability to bill for some claims. The impairment charge was included in Impairment of intangible assets line item in the Consolidated Statement of Operations. This fair value measurement is categorized within Level 3 of the fair value hierarchy. We also performed an interim recoverability test on our definite lived intangible assets and an interim impairment test on goodwill related to our Empi reporting unit. The fair value of the related definite lived intangible assets was in excess of their carrying value and were not impaired. The percentage by which the fair value of the Empi reporting unit exceeded the carrying value was 21.1%. As such, we determined that the goodwill of the Empi reporting unit was not impaired. The method of testing goodwill for impairment was consistent with our annual impairment test which is described in our 2014 Annual Report on Form 10-K filed with the SEC on February 20, 2015. Our definite lived intangible assets are being amortized using the straight line method over their remaining weighted average useful lives of 4.7 years for customer relationships, 8.0 years for patents and technology, 2.2 years for distributor contracts and relationships, 5.8 years for trademarks and trade names, and 1.9 years for non-compete agreements. Based on our amortizable intangible asset balance as of June 27, 2015, we estimate that amortization expense will be as follows for the next five years and thereafter (in thousands): Remaining 2015 $ 44,012 2016 83,746 2017 72,603 2018 62,455 2019 51,720 Thereafter 110,513 $ 425,049

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	6 Months Ended
	Jun. 27, 2015
OTHER CURRENT LIABILITIES	5. OTHER CURRENT LIABILITIES Other current liabilities consist of the following (in thousands): June 27, December 31, Accrued wages and related expenses $ 31,510 $ 32,220 Accrued commissions 14,454 16,611 Accrued rebates 9,549 12,981 Accrued other taxes 4,126 4,987 Accrued professional expenses 2,943 2,682 Deferred tax liability 343 343 Other accrued liabilities 23,634 29,321 $ 86,559 $ 99,145

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	6 Months Ended
	Jun. 27, 2015
DERIVATIVE INSTRUMENTS	6. DERIVATIVE INSTRUMENTS From time to time, we use derivative financial instruments to manage interest rate risk related to our variable rate credit facilities and risk related to foreign currency exchange rates. Our objective is to reduce the risk to earnings and cash flows associated with changes in interest rates and changes in foreign currency exchange rates. Before acquiring a derivative instrument to hedge a specific risk, we evaluate potential natural hedges. Factors considered in the decision to hedge an underlying market exposure include the materiality of the risk, the volatility of the market, the duration of the hedge, and the availability, effectiveness and cost of derivative instruments. We do not use derivative instruments for speculative or trading purposes. All derivatives, whether designated as hedging relationships or not, are recorded on the balance sheet at fair value. The fair value of our derivatives is determined through the use of models that consider various assumptions, including time value, yield curves and other relevant economic measures which are inputs that are classified as Level 2 in the fair value hierarchy. The classification of gains and losses resulting from changes in the fair values of derivatives is dependent on the intended use of the derivative and its resulting designation. Our foreign exchange contracts have not been designated as hedges, and accordingly, changes in the fair value of the derivatives are recorded in income (loss). Foreign Exchange Rate Contracts Information regarding the notional amounts of our foreign exchange forward contracts is presented in the table below (in thousands): Notional Amount (MXN) Notional Amount (USD) June 27, December 31, June 27, December 31, Foreign exchange contracts not designated as hedges — 7,682 $ — $ 526 The following table summarizes the fair value of derivative instruments in our Unaudited Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location June 27, December 31, Derivative Liabilities: Foreign exchange forward contracts not designated as hedges Other current liabilities $ — $ 4 The following table summarizes the effect our derivative instruments have on our Unaudited Condensed Consolidated Statements of Operations (in thousands): Three Months Ended Six Months Ended Location of gain (loss) June 27, June 28, June 27, June 28, Foreign exchange forward contracts not designated as hedges Other income (expense), net $ (4 ) $ 77 $ (4 ) $ 147

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 27, 2015
FAIR VALUE MEASUREMENTS	7. FAIR VALUE MEASUREMENTS Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. Our assessment of the significance of a particular input to the fair value measurements requires judgment and may affect the valuation of the assets and liabilities being measured and their placement within the fair value hierarchy. During the year ended December 31, 2014, we remeasured the fair value of contingent consideration related to our January 2014 acquisition of Speetec. We initially valued the contingent consideration at $1.6 million which equaled approximately 25% of the total potential contingent consideration of $7.3 million. The valuation was based on the probability weighted average estimate of achievement of revenue targets for 2014 and 2015. Our remeasurement of the fair value based on the probability of achieving the Speetec revenue targets and the discounted present value of the current estimate of the future contingent payments reduced the net fair value of the contingent consideration to zero. This fair value measurement is categorized within Level 3 of the fair value hierarchy. As of June 27, 2015, the balance of financial assets and liabilities measured at fair value on a recurring basis was zero. The following table presents the balances of financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2014 (in thousands): As of December 31, 2014 Quoted Prices Significant Significant Recorded Liabilities: Foreign exchange forward contracts not designated as hedges $ — $ 4 $ — $ 4 Contingent consideration $ — $ — $ — $ —

DEBT

DEBT	6 Months Ended
	Jun. 27, 2015
DEBT	8. DEBT Debt obligations consist of the following (in thousands): June 27, December 31, Senior secured credit facilities: Revolving credit facility $ 38,002 $ 17,000 Term loan: $1,035.0 million Senior Secured Term Loan, net of unamortized original issuance discount of $9.2 million as of June 27, 2015 1,025,775 — $884.6 million New Tranche B term loans, net of unamortized original issuance discount $5.1 million as of December 31, 2014 — 879,476 Note financing: $1,015.0 million 8.125% Second lien notes, net of unamortized original issuance discount of $15.0 million 1,000,001 — 8.75% Second priority senior secured notes, including unamortized original issue premium of $4.4 million as of December 31, 2014 — 334,377 9.875% Senior unsecured notes — 440,000 7.75% Senior unsecured notes — 300,000 $298.5 million 10.75% Third lien notes, net of unamortized original issuance discount of $5.8 million 292,650 — 9.75% Senior subordinated notes 1,529 300,000 Other 9 63 Total debt 2,357,966 2,270,916 Current maturities (7,772 ) (8,975 ) Long-term debt $ 2,350,194 $ 2,261,941 Senior Secured Credit Facilities On May 7, 2015, we entered into (i) a $1,035.0 million new term loan facility (the “New Senior Secured Term Loan Facility”) and (ii) a $150.0 million new asset-based revolving credit facility (the “New Asset-Based Revolving Credit Facility” and together with the New Senior Secured Term Loan Facility, the “New Senior Secured Credit Facilities”). In addition, the New Senior Secured Term Loan Facility provides for a $20.0 million delayed draw and a $150.0 million incremental facility, subject to customary borrowing conditions and the New Asset-Based Revolving Credit Facility provides for a $50.0 million facility increase, subject to customary borrowing conditions. A portion of the proceeds from the New Senior Secured Credit Facilities was used to repay in full all amounts due and owing under the credit agreement, dated as of November 20, 2007, as amended and restated as of March 20, 2012, as supplemented as of March 30, 2012, as amended as of December 19, 2012, as amended and supplemented as of March 21, 2013 and as further amended and supplemented as of April 8, 2014, among DJO Finance LLC (the “Company”), DJO Holdings LLC (“DJO Holdings”), Credit Suisse AG, as administrative agent, and the lenders party thereto. As of June 27, 2015, the market values of our New Senior Secured Term Loan Facility and drawings under our New Asset-Based Revolving Credit Facility were $1,033.7 million and $38.0 million, respectively. We determine market value using trading prices for the senior secured credit facilities on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy. New Senior Secured Term Loan Facility Interest Rates. Fees. Principal Payments. Prepayments. • 50% (which percentage will be reduced to 25% and 0% upon attaining certain total net leverage ratios) of its annual excess cash flow; • 100% of the net cash proceeds above (i) $30.0 million in any single transaction or series of related transactions or (ii) an annual amount of $100.0 million of all non-ordinary course asset sales or other dispositions of property by us and our restricted subsidiaries (including insurance and condemnation proceeds, subject to de minimis thresholds), if we do not reinvest those net cash proceeds in assets to be used in our business or to make certain other permitted investments (a) within 12 months of the receipt of such net cash proceeds or (b) if the we commit to reinvest such net cash proceeds within 12 months of the receipt thereof, upon termination of such commitment or within 18 months of the receipt of such net cash proceeds (although in connection with any such prepayment, we may also repay other first lien debt to the extent it is so required); and • 100% of the net cash proceeds from issuances or incurrences of debt by us and our restricted subsidiaries, other than proceeds from debt permitted to be incurred under the New Senior Secured Credit Facilities. The foregoing mandatory prepayments will be applied pro rata to installments of Term Loans as directed by us. We may voluntarily repay outstanding loans under the senior secured credit facilities at any time without premium or penalty, provided that (i) voluntary prepayments of Eurodollar loans made on a date other than the last day of an interest period applicable thereto shall be subject to customary breakage costs and (ii) voluntary prepayments made on a date within 6 months from the date of the closing of the New Senior Secured Term Loan Facility (the “Closing Date”) shall be subject to a prepayment premium of 1%. Guarantee and Security. Certain Covenants and Events of Default . • incur additional indebtedness and make guarantees; • create liens on assets; • enter into sale and leaseback transactions; • engage in mergers or consolidations; • sell assets; • pay dividends and other restricted payments; • make investments, loans or advances, including acquisitions; • repay subordinated indebtedness or amend material agreements governing our subordinated indebtedness; • engage in certain transactions with affiliates; and • change our lines of business. In addition, the New Senior Secured Term Loan Facility requires us to maintain a maximum senior secured first lien leverage ratio of consolidated senior secured first lien debt to Adjusted EBITDA (as defined in the Credit Agreement) of 5.35:1 for a trailing twelve month period commencing with the period ending September 30, 2015. The New Senior Secured Term Loan Facility also contains certain customary affirmative covenants and events of default. As of June 27, 2015, our actual senior secured first lien net leverage ratio was 3.59:1, and we were in compliance with all other applicable covenants. New Asset-Based Revolving Credit Facility Interest Rate. Fees. Guarantee and Security ABL Collateral Collateral Certain Covenants and Events of Default • incur additional indebtedness and make guarantees; • create liens on assets; • enter into sale and leaseback transactions; • engage in mergers or consolidations; • sell assets; • pay dividends and other restricted payments; • make investments, loans or advances, including acquisitions; • repay subordinated indebtedness or amend material agreements governing our subordinated indebtedness; • engage in certain transactions with affiliates; and • change our lines of business. In addition, we and our restricted subsidiaries are required to maintain a minimum fixed charge coverage ratio of 1.0 to 1.0 if excess availability is less than the greater of $9.0 million or 10% of the lesser of (1) the aggregate commitments under the New Asset-Based Revolving Credit Facility and (2) the aggregate borrowing base until the 30 th Prior to May 7, 2015, our senior secured credit facilities consisted of term loans and a $100.0 million revolving credit facility, originally entered into on November 20, 2007 and subsequently amended and restated on March 20, 2012. Effective April 8, 2014, the interest rate margins applicable to borrowings under the old senior secured revolving credit facilities were, at our option, either (a) the Eurodollar rate, plus 325 basis points or (b) a base rate determined by reference to the highest of (1) the prime rate, (2) the federal funds rate, plus 0.50% and (3) the Eurodollar rate for a one-month interest period, plus in each case 325 basis points. The interest rate margins applicable to the New Tranche B Term Loans were, at our option, either (a) the Eurodollar rate plus 325 basis points or (b) a base rate plus 325 basis points. There was a minimum LIBOR rate applicable to the Eurodollar component of interest rates on New Tranche B Term Loans of 1.00%. The applicable margin for borrowings under the old senior secured revolving credit facilities could have been reduced, subject to our attaining certain leverage ratios. New Note Issuances: 8.125% Second Lien Notes On May 7, 2015 we issued $1,015.0 million aggregate principal amount of 8.125% Second Lien Notes (8.125% Notes), which mature on June 15, 2021. The 8.125% Notes are jointly and severally and fully and unconditionally guaranteed on a senior secured basis by each of the DJOFL’s existing and future direct and indirect wholly owned domestic subsidiaries that guarantees any of the DJOFL’s indebtedness or any indebtedness of the DJOFL’s domestic subsidiaries or is an obligor under the New Senior Secured Credit Facilities. The net proceeds of the issuance of the 8.125% Notes were used, together with borrowings under the New Senior Secured Credit Facilities and cash on hand, to satisfy and discharge our obligations under our prior note issuances (see below), repay amounts outstanding under existing senior secured credit facilities and pay all related fees and expenses. Pursuant to a second lien security agreement, the 8.125% Notes and related guarantees are secured by second-priority liens on the Term Loan Collateral and third-priority liens on the ABL Collateral, in each case subject to permitted liens. As of June 27, 2015, the market value of the 8.125% Notes was $1,042.9 million. We determined market value using trading prices for the 8.125% Notes on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy. Optional Redemption. 10.75% Third Lien Notes On May 7, 2015, we issued $298.5 million aggregate principal amount of 10.75% Third Lien Notes (10.75% Notes) which mature on April 15, 2020. The 10.75% Notes are guaranteed jointly and severally and fully and unconditionally on a secured basis by each of DJOFL’s existing and future direct and indirect wholly owned domestic subsidiaries that guarantees any of the DJOFL’s indebtedness or any indebtedness of the DJOFL’s domestic subsidiaries or is an obligor under the New Senior Secured Credit Facilities. The 10.75% Notes were issued in connection with our (i) private offer (Exchange Offer) to exchange our 9.75% Senior Subordinated Notes due 2017 (9.75% Notes) for the 10.75% Notes and cash and (ii) solicitation (Consent Solicitation) of consents (Consents) from registered holders of the 9.75% Notes to certain proposed amendments (Proposed Amendments) to the indenture (9.75% Indenture), dated as of October 18, 2010, by and among the DJOFL, the guarantors party thereto and The Bank of New York Mellon, as trustee, governing the 9.75% Notes. Pursuant to a third lien security agreement, the 10.75% Notes and related guarantees are secured by third-priority liens on the Term Loan Collateral and fourth-priority liens on the ABL Collateral, in each case subject to permitted liens. As of June 27, 2015, the market value of the 10.75% Notes was $308.9 million. We determined market value using trading prices for the 10.75% Notes on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy. Optional Redemption. 9.75% Senior Subordinated Notes On October 18, 2010, we issued $300.0 million aggregate principal amount of 9.75% Senior Subordinated Notes (9.75% Notes) maturing on October 15, 2017. The 9.75% Notes are guaranteed jointly and severally and fully and unconditionally on an unsecured senior basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantee any of DJOFL’s indebtedness, or any indebtedness of DJOFL’s domestic subsidiaries, or is an obligor under the New Senior Secured Credit Facilities. On May 13, 2015, a total of $298.5 million aggregate principal of outstanding 9.75% Notes were validly tendered as part of the Exchange Offer. As of June 27, 2015, $1.5 million aggregate principal of the 9.75% Notes remains outstanding. Optional Redemption. Change of Control Upon the occurrence of a change of control, DJOFL must give holders of the Notes an opportunity to sell to DJOFL some or all of their 8.125% Notes, 10.75% Notes and 9.75% Notes at a price equal to 101% of their principal amount, plus accrued and unpaid interest to the repurchase date. Covenants The 8.125% Indenture, the 10.75% Indenture and the 9.75% Indenture (collectively, the Indentures) each contain covenants limiting, among other things, our and our restricted subsidiaries’ ability to (i) incur additional indebtedness or issue certain preferred and convertible shares, pay dividends on, redeem, repurchase or make distributions in respect of the capital stock of DJO or make other restricted payments, (ii) make certain investments, (iii) sell certain assets, (iv) create liens on certain assets to secure debt, (v) consolidate, merge, sell or otherwise dispose of all or substantially all of our assets, (vi) enter into certain transactions with affiliates, or (vii) designate our subsidiaries as unrestricted subsidiaries. As of June 27, 2015, we were in compliance with all applicable covenants. Our ability to continue to meet the covenants related to our indebtedness specified above in future periods will depend, in part, on events beyond our control, and we may not continue to meet those covenants. A breach of any of these covenants in the future could result in a default under the Agreement or the Indentures, at which time the lenders could elect to declare all amounts outstanding under the senior secured credit facilities to be immediately due and payable. Any such acceleration would also result in a default under the Indentures. Prior Note Issuances: 8.75% Second Priority Senior Secured Notes On March 20, 2012 and October 1, 2012, we issued $330.0 million aggregate principal amount of 8.75% Second Priority Senior Secured Notes (8.75% Notes) maturing on March 15, 2018. The 8.75% Notes were guaranteed jointly and severally and on a senior secured basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantee any of DJOFL’s indebtedness, or any indebtedness of DJOFL’s domestic subsidiaries, or is an obligor under the senior secured credit facilities. On May 16, 2015, we redeemed the full principal amount outstanding under the 8.75% Notes, plus accrued interest, at a redemption price of 104.375%. 9.875% Senior Notes On October 1, 2012, we issued $440.0 million aggregate principal amount of 9.875% Senior Notes (9.875% Notes) maturing on April 15, 2018. The 9.875% Notes were guaranteed jointly and severally and on an unsecured senior basis by each of DJOFL’s existing and future direct and indirect wholly owned domestic subsidiaries that guarantee any of DJOFL’s indebtedness or any indebtedness of DJOFL’s domestic subsidiaries or is an obligor under DJOFL’s senior secured credit facilities. On May 16, 2015, we redeemed the full principal amount outstanding under the 9.87% Notes, plus accrued interest, at a redemption price of 104.938%. 7.75% Senior Unsecured Notes On April 7, 2011, we issued $300.0 million aggregate principal amount of 7.75% Senior Notes (7.75% Notes) maturing on April 15, 2018. The 7.75% Notes were guaranteed jointly and severally and on a senior unsecured basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantee any of DJOFL’s indebtedness, or any indebtedness of DJOFL’s domestic subsidiaries, or is an obligor under the senior secured credit facilities. On May 16, 2015, we redeemed the full principal amount outstanding of the 7.75% Notes, plus accrued interest, at a redemption price of 103.875%. Loss on Modification and Extinguishment of Debt During the six months ended June 27, 2015, we recognized loss on modification and extinguishment of debt of $68.0 million The loss consists of $47.8 million in premiums related to the redemption of our 8.75% Notes, 9.875% Notes, and 7.75% Notes, $11.9 million related to the non-cash write off of unamortized debt issuance costs and original issue discount associated with the portion of our debt that was extinguished and $8.3 million of arrangement and amendment fees and other fees and expenses incurred in connection with the refinancing. During the six months ended June 28, 2014, we recognized a loss on modification and extinguishment of debt of $1.0 million. The loss consists of $0.4 million of arrangement and amendment fees and other fees and expenses incurred in connection with the amendment of our senior secured credit facilities and $0.6 million related to the non-cash write off of unamortized debt issuance costs and original issue discount associated with the portion of our original term loans which were extinguished. Debt Issuance Costs As of June 27, 2015 and December 31, 2014, we had $15.4 million and $28.6 million, respectively, of unamortized debt issuance costs, which are included in Other Assets in our Unaudited Condensed Consolidated Balance Sheets. For the six month period ended June 27, 2015, we capitalized $5.5 million of debt issuance costs incurred in connection with our debt refinancing. For the six month period ended June 28, 2014, we capitalized $1.5 million of debt issuance costs incurred in connection with the amendment of our senior secured credit facilities. For the three and six months ended June 27, 2015, amortization of debt issuance costs was $1.2 million and $3.3 million, respectively. For the three and six months ended June 28, 2014, amortization of debt issuance costs was $2.0 million and $3.9 million, respectively. Amortization of debt issuance costs was included in Interest expense in our Unaudited Condensed Consolidated Statements of Operations for each of the periods presented.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 27, 2015
INCOME TAXES	9. INCOME TAXES Income taxes for the interim periods presented have been included in our Unaudited Condensed Consolidated Financial Statements on the basis of an estimated annual effective tax rate, adjusted for discrete items. The income tax expense for these periods differed from the amounts which would have been recorded using the U.S. statutory tax rate due primarily to certain valuation allowances provided against deferred tax assets, the impact of nondeductible expenses, foreign taxes, deferred taxes on the assumed repatriation of foreign earnings and tax amortization on indefinite-lived intangibles. For the three and six months ended June 27, 2015, we recorded income tax benefit of $3.0 million and income tax expense of $5.3 million on pre-tax losses of $80.8 million and $107.7 million, resulting in effective tax rates of 3.7% and negative 4.9%, respectively. For the three and six months ended June 28, 2014, we recorded income tax expense of approximately $6.8 million and $9.4 million on pre-tax losses of $18.5 million and $52.0 million, resulting in negative effective tax rates of 36.6% and 18.0%, respectively. Our tax rates are negative because our U.S. federal, and certain state tax losses, are unavailable to offset income taxes arising in other states and in the foreign jurisdictions where we are subject to tax. In addition, we do not currently recognize a tax benefit for our U.S. and state tax losses carryovers because we cannot conclude that it is more likely than not they will be available to offset future taxable income. We record net deferred tax assets to the extent we conclude that it is more likely than not that the related deferred tax assets will be realized. In making such determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and the results of recent financial operations. At this time, we cannot conclude that it is more likely than not that the benefit from certain U.S. federal and state net operating loss carryforwards will be realized. Accordingly, we have provided a valuation allowance of $27.7 million and $42.7 million for the three and sixth months ended June 27, 2015 on the deferred tax assets related to the net operating loss carry forwards. If our assumptions change and we determine that it is more likely than not that we will be able to realize the deferred tax assets related to these net operating losses, reversal of the valuation allowances we have recorded against those deferred tax assets will be recognized as a reduction of income tax expense. The establishment of valuation allowances does not preclude us from utilizing our loss carryforwards or other deferred tax assets in the future and does not impact our cash resources. We and our subsidiaries file income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. With few exceptions, we are no longer subject to U.S. federal, state and local, or foreign income tax examinations by tax authorities for years before 2010. At June 27, 2015, our gross unrecognized tax benefits were $14.2 million reflecting an increase of $0.3 million from the unrecognized amount of $13.9 million at December 31, 2014. As of June 27, 2015, we have $2.4 million accrued for interest and penalties related to these unrecognized tax benefits. To the extent all or a portion of our gross unrecognized tax benefits are recognized in the future, no U.S. federal tax benefit for related state income tax deductions would result due to the existence of the U.S. federal valuation allowance. We anticipate that approximately $0.4 million aggregate of unrecognized tax benefits each of which are individually immaterial will decrease in the next twelve months due to the expiration of statutes of limitation. As of June 27, 2015, we have unrecognized various foreign and U.S. state tax benefits of approximately $5.6 million, which, if recognized, would impact our effective tax rate in future periods.

STOCK OPTION PLANS AND STOCK-BA

STOCK OPTION PLANS AND STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 27, 2015
STOCK OPTION PLANS AND STOCK-BASED COMPENSATION	10. STOCK OPTION PLANS AND STOCK-BASED COMPENSATION Stock Option Plan We have one active equity compensation plan, the DJO 2007 Incentive Stock Plan (2007 Plan) under which we are authorized to grant awards of restricted and unrestricted stock, options, and other stock-based awards based on the shares of common stock of our indirect parent, DJO, subject to adjustment in certain events. The total number of shares available to grant under the 2007 plan is 10,575,529. Options issued under the 2007 Plan can be either incentive stock options or non-qualified stock options. The exercise price of stock options granted will not be less than 100% of the fair market value of the underlying shares on the date of grant and will expire no more than ten years from the date of grant. Options granted prior to 2012 vest as follows: one-third of each stock option grant vests over a specified period of time contingent solely upon the awardees’ continued employment with us (Time-Based Options). Another one-third of each stock option grant will vest upon achieving a minimum return of money on invested capital (MOIC), as defined, with respect to Blackstone’s aggregate investment in DJO’s capital stock, to be achieved by Blackstone following a liquidation of all or a portion of its investment in DJO’s capital stock (Market Return Options). The final one-third of each stock option grant will vest based upon achieving an increased minimum return of MOIC, as defined, with respect to Blackstone’s aggregate investment in DJO’s capital stock, to be achieved by Blackstone following a liquidation of all or a portion of its investment in DJO’s capital stock (Enhanced Market Return Options). Options granted to employees in 2012 vest in four equal installments beginning in 2012 and for each of the three calendar years following 2012, with each such installment vesting only if the final reported financial results for such year show that the Adjusted EBITDA for such year equaled or exceeded the Adjusted EBITDA amount in the financial plan approved by DJO’s Board of Directors for such year (Performance Options). In the event that the Adjusted EBITDA in any of such four years falls short of the amount of Adjusted EBITDA in the financial plan for that year, the installment that did not therefore vest at the end of such year shall be eligible for subsequent vesting at the end of the four year vesting period if the cumulative Adjusted EBITDA for such four years equals or exceeds the cumulative Adjusted EBITDA in the financial plans for such four years and the Adjusted EBITDA in the fourth vesting year equals or exceeds the Adjusted EBITDA in the financial plan for such year. In addition, in the event Blackstone achieves a minimum return on its aggregate investment in DJO’s capital stock following a liquidation of all or a portion of its investment in DJO’s capital stock, any unvested installments from prior years and all installments for future years shall thereupon vest. In February 2013, 310,000 options previously granted to new employees in 2012 were amended to convert one-third of such options into Time-Based Options, with the remaining two-thirds continuing to be Performance Options. Additionally, all 2012 Performance Options were amended to allow for vesting of the 2012 Adjusted EBITDA tranche if the 2013 Adjusted EBITDA results equal or exceed an enhanced amount of Adjusted EBITDA over the amount reflected in the 2013 financial plan. Options granted in 2013 and 2014 to existing employees had the same terms as the Performance Options described above and options granted to new employees in 2013 and 2014 had the same terms as the options amended in February 2013. In December 2013 and December 2014, options were granted to employees following the net exercise of their Rollover Options which were scheduled to expire in December 2013 and December 2014, respectively. These new options were fully vested on the date of grant and have a term of ten years (“Vested Options”). In February 2014, all 2012 and 2013 Performance Options were amended to allow for vesting of the 2012 and 2013 Adjusted EBITDA tranches if the 2014 Adjusted EBITDA results equaled or exceeded an enhanced amount of Adjusted EBITDA reflected in the 2014 financial plan. Because the required 2014 Adjusted EBITDA results were not achieved, those tranches did not vest. Except for options granted to the Chairman of the Board and two other board members as described below, options are typically granted annually to members of our Board of Directors who are not affiliates of Blackstone (referred to as Director Service Options). The Director Service Options vest in increments of 33 1/3% per year on each of the first through third anniversary dates of the grant date, contingent upon the optionee’s continued service as a director. The options granted to the Chairman of the Board and the two other board members vest as follows: one-third of the stock option grant vests in increments of 33 1/3% per year on each of the first through third anniversary dates from the grant date contingent upon the optionee’s continued service as a director; one-third of the stock option grant will vest in the same manner as the Market Return Options; and one-third of the stock option grant will vest in the same manner as the Enhanced Market Return Options. Stock-Based Compensation During the six months ended June 27, 2015, the compensation committee granted 593,621 options to employees, of which 444,169 were Performance Options, 128,331 were Time-Based Options and 21,121 were Vested Options. Additionally, the compensation committee granted 23,000 Director Performance Options to members of the Board of Directors. The weighted average grant date fair values of the Time-Based Options, the Vested Options, and the Director Options, granted during the six months ended June 27, 2015 were $6.04, $5.27, and $6.92, respectively. During the six months ended June 28, 2014, the compensation committee granted 1,049,500 options to employees, of which 769,497 were Performance Options and 280,003 were Time-Based Options. The weighted average grant date fair value of the Time-Based Options granted during the six months ended June 28, 2014 was $6.10. The following table summarizes certain assumptions we used to estimate the fair value of the Time-Based Options, the Vested Options and the Director Service Options granted: Three Months Ended Six Months Ended June 27, June 28, June 27, June 28, Expected volatility 33.3 % 33.2 % 33.3 % 33.2 % Risk-free interest rate 1.8 % 2.2 % 1.5-2.0 % 2.0-2.2 % Expected years until exercise 6.5 6.4 5.1-8.3 6.4 Expected dividend yield 0.0 % 0.0 % 0.0 % 0.0 % We recorded non-cash stock-based compensation expense during the periods presented as follows (in thousands): Three Months Ended Six Months Ended June 27, June 28, June 27, June 28, Cost of sales $ 31 $ 24 $ 61 $ 47 Operating expenses: Selling, general and administrative 506 465 1,085 883 Research and development 2 (2 ) 6 1 $ 539 $ 487 $ 1,152 $ 931 We have determined that it is not probable that we will meet the Adjusted EBITDA targets related to the Performance Options granted. As such, we did not recognize expense for any of the options which had the potential to vest in 2015. Additionally, we have not recognized expense for any of the options which have the potential to vest based on Adjusted EBITDA for 2016, 2017, and 2018 as some of these targets have not yet been established and we are unable to assess the probability of achieving such targets. Accordingly, we recognized stock-based compensation expense only for the Time-Based Options, the Vested Options and the Director Service Options granted in 2014 or 2015. In each of the periods presented above, for the options granted prior to 2012, we recognized stock-based compensation expense only for Time-Based Options granted to employees, as the performance components of the Market Return and Enhanced Market Return Options are not deemed probable at this time. Stock based compensation expense for options granted to non-employees was not significant to the Company for all periods presented, and was included in Selling, general and administrative expense in our Unaudited Condensed Consolidated Statements of Operations.

MEMBERSHIP DEFICIT

MEMBERSHIP DEFICIT	6 Months Ended
	Jun. 27, 2015
MEMBERSHIP DEFICIT	11. MEMBERSHIP DEFICIT During the six months ended June 27, 2015, DJO issued 8,848 shares of its common stock upon the net exercise of vested stock options that had been granted to an employee in 2006 in exchange for options that had previously been granted in the predecessor company to DJO (“Rollover Options”). Our stock incentive plan permits participants to exercise stock options using a net exercise method. In a net exercise, we withhold from the total number of shares that otherwise would be issued to a participant upon exercise of the stock option such number of shares having a fair market value at the time of exercise equal to the aggregate option exercise price and applicable income tax withholdings, and remit the remaining shares to the participant. The employee exercised these Rollover Options for a total of 30,529 shares of DJO’s common stock, from which we withheld 21,681 shares to cover $0.4 million of aggregate option exercise price and income tax withholdings and issued the remaining 8,848 shares.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 27, 2015
RELATED PARTY TRANSACTIONS	12. RELATED PARTY TRANSACTIONS Blackstone Management Partners LLC (BMP) has agreed to provide certain monitoring, advisory and consulting services to us for an annual monitoring fee equal to the greater of $7.0 million or 2% of consolidated EBITDA as defined in the Transaction and Monitoring Fee Agreement, payable in the first quarter of each year. The monitoring fee agreement will continue until the earlier of November 2019, or such date as DJO and BMP may mutually determine. DJO has agreed to indemnify BMP and its affiliates, directors, officers, employees, agents and representatives from and against all liabilities relating to the services contemplated by the Transaction and Monitoring Fee Agreement and the engagement of BMP pursuant to, and the performance of BMP and its affiliates of the services contemplated by, the Transaction and Monitoring Fee Agreement. At any time in connection with or in anticipation of a change of control of DJO, a sale of all or substantially all of DJO’s assets or an initial public offering of common stock of DJO, BMP may elect to receive, in lieu of remaining annual monitoring fee payments, a single lump sum cash payment equal to the then-present value of all then-current and future annual monitoring fees payable under the Transaction and Monitoring Fee Agreement, assuming a hypothetical termination date of the agreement to be November 2019. For each of the three and six months presented, we expensed $1.75 million and $3.5 million, respectively, related to the annual monitoring fee, which is recorded as a component of Selling, general and administrative expense in the Consolidated Statements of Operations.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 27, 2015
COMMITMENTS AND CONTINGENCIES	13. COMMITMENTS AND CONTINGENCIES Pain Pump Litigation Over the past 7 years, we have been named in numerous product liability lawsuits involving our prior distribution of a disposable drug infusion pump product (pain pump) manufactured by two third-party manufacturers that was distributed through our Bracing and Vascular segment. We discontinued our sale of these products in the second quarter of 2009. We currently are a defendant in two U.S. cases and a lawsuit in Canada which has been granted class action status for a class of approximately 45 claimants. All other cases have been resolved and any defense costs and settlements related thereto in excess of applicable deductibles and self-insured retentions have been paid by our product liability carrier. All of these lawsuits allege that the use of these pumps with certain anesthetics for prolonged periods after certain shoulder surgeries or, less commonly, knee surgeries, has resulted in cartilage damage to the plaintiffs. The range of potential loss for these remaining claims is not estimable, although we believe we have adequate insurance coverage. As of June 27, 2015, we have accrued $0.2 million for unpaid settlements in this case, and a corresponding receivable as all of the settlements will be paid by our product liability carriers. State Licensing Subpoenas In July 2013 and October 2014, we were served with subpoenas under the Health Insurance Portability and Accountability Act (HIPAA) seeking documents relating to the fitting of custom-fabricated or custom-fitted orthoses in the States of New Jersey, Washington and Texas. The subpoenas were issued by the United States Attorney’s Office for the District of New Jersey in connection with an investigation of compliance with professional licensing statutes in those states relating to the practice of orthotics. We have supplied the documents requested under the subpoenas. BGS Qui Tam Action We are a defendant in a qui tam action filed in Federal Court in Boston, Massachusetts, captioned United States, ex rel. Bierman v. Orthofix International, N.V. et al., in which the relator, or whistleblower, names us and each other company engaged in the external bone growth stimulator industry as defendants. The case was filed under seal in March 2005 and unsealed in March 2009, during which time the government investigated the claims made by relator and decided not to intervene in the case. The government continued its investigation of DJO for several years following the unsealing of the case but did not ultimately bring any criminal or civil charges against us relating to the investigation. The relator alleges that the defendants have engaged in Medicare fraud and violated federal and state false claims acts from the time of the original introduction of the bone growth stimulation devices by each defendant to the present by seeking reimbursement for such devices as purchased items rather than rental items. The relator also alleges that the defendants are engaged in other marketing practices constituting violations of the federal and various state false claim and anti-kickback statutes. Orthofix International, N.V. has settled with the relator and we understand that two other defendants have reached settlements. The case continues against the remaining defendants. While we believe the case against us has no merit, we can make no assurances as to the resources that will be needed to respond to this matter or the final outcome of the case. California Qui Tam Action On October 11, 2013, we were served with a summons and complaint related to a qui tam action filed in U.S. District Court in Los Angeles, California in August 2012 and amended in December 2012 that names us as a defendant along with each of the other companies that manufactures and sells external bone growth stimulators for spinal applications. The case is captioned United States of America, et al.ex re. Doris Modglin and Russ Milko, v. DJO Global, Inc., DJO, LLC, DJO Finance LLC, Orthofix, Inc., Biomet, Inc., and EBI, LP., Case No. CV12-7152-MMM (JCGx) (C.D. Cal.). The plaintiffs, or relators, allege that the defendants have violated federal and state false claim acts by seeking reimbursement for bone growth stimulators for uses outside of the FDA approved indications for use for such products. The plaintiffs are seeking treble damages alleged to have been sustained by the U.S. and the states, penalties and attorney’s fees and costs. The federal government and all of the named states have declined to intervene in this case. We filed a motion to dismiss the second amended complaint, which motion was granted with leave to amend. Relators then filed a third amended complaint and we filed a motion to dismiss the third amended complaint and that motion has been granted without leave to amend as to the federal false claim act allegations. The Court declined jurisdiction over the remaining state claims. Relators have filed a notice of appeal. Empi Investigation Our subsidiary, Empi, Inc., was served with a subpoena dated May 11, 2015, issued by the Office of Inspector General (“OIG”) for the U.S. Department of Defense seeking a variety of documents primarily relating to the supply of home electrotherapy units and supplies by Empi to beneficiaries covered under medical insurance programs sponsored or administered by TRICARE, the Defense Health Agency and the Department of Defense. The relevant time period for these documents is from January 1, 2010 to the date of the subpoena. We are in the process of collecting and producing responsive documents to the OIG.

SEGMENT AND GEOGRAPHIC INFORMAT

SEGMENT AND GEOGRAPHIC INFORMATION	6 Months Ended
	Jun. 27, 2015
SEGMENT AND GEOGRAPHIC INFORMATION	14. SEGMENT AND GEOGRAPHIC INFORMATION For the periods ended June 27, 2015 and June 28, 2014, we reported our business in four operating segments: Bracing and Vascular; Recovery Sciences; Surgical Implant and International. Bracing and Vascular Segment Our Bracing and Vascular segment, which generates its revenues in the United States, offers our rigid knee bracing products, orthopedic soft goods, cold therapy products, vascular systems, therapeutic shoes and inserts and compression therapy products, primarily under the DonJoy, ProCare, Aircast, Dr. Comfort, Bell-Horn and Exos brands. This segment also includes our OfficeCare channel, through which we maintain an inventory of soft goods and other products at healthcare facilities, primarily orthopedic practices, for immediate distribution to patients. The Bracing and Vascular segment primarily sells its products to orthopedic and sports medicine professionals, hospitals, podiatry practices, orthotic and prosthetic centers, home medical equipment providers and independent pharmacies. In 2014 we expanded our consumer channel to focus on marketing, selling and distributing our products, including bracing and vascular products, to professional and consumer retail customers and online. The bracing and vascular products sold through the channel will principally be sold under the DonJoy Performance, Bell-Horn and Doctor Comfort brands. Recovery Sciences Segment Our Recovery Sciences segment, which generates its revenues in the United States, is divided into four main channels: • Empi. • CMF • Chattanooga. • Consumer. Surgical Implant Segment Our Surgical Implant segment, which generates its revenues in the United States, develops, manufactures and markets a wide variety of knee, hip and shoulder implant products that serve the orthopedic reconstructive joint implant market. International Segment Our International segment, which generates most of its revenues in Europe, sells all of our products and certain third party products through a combination of direct sales representatives and independent distributors. Information regarding our reportable business segments is presented below (in thousands). Segment results exclude the impact of amortization and impairment of goodwill and intangible assets, certain general corporate expenses, and charges related to various integration activities, as defined by management. The accounting policies of the reportable segments are the same as the accounting policies of the Company. We allocate resources and evaluate the performance of segments based on net sales, gross profit, operating income and other non-GAAP measures, as defined in the senior secured credit facilities. We do not allocate assets to reportable segments because a significant portion of our assets are shared by the segments. Three Months Ended Six Months Ended June 27, 2015 June 28, 2014 June 27, 2015 June 28, 2014 Net sales: Bracing and Vascular $ 136,179 $ 128,253 $ 250,083 $ 237,759 Recovery Sciences 71,043 75,911 138,158 144,781 Surgical Implant 28,071 25,080 54,997 49,012 International 75,550 84,623 147,706 165,059 $ 310,843 $ 313,867 $ 590,944 $ 596,611 Operating income: Bracing and Vascular $ 31,497 $ 26,086 $ 52,393 $ 45,571 Recovery Sciences 19,702 21,745 36,126 39,143 Surgical Implant 4,392 2,803 8,712 5,623 International 13,312 15,576 25,697 30,282 Expenses not allocated to segments and eliminations (37,958 ) (40,689 ) (71,906 ) (84,896 ) $ 30,945 $ 25,521 $ 51,022 $ 35,723 Geographic Area Following are our net sales by geographic area (in thousands): Three Months Ended Six Months Ended June 27, 2015 June 28, 2014 June 27, 2015 June 28, 2014 Net sales: United States $ 235,293 $ 229,244 $ 443,238 $ 431,552 Other Europe, Middle East and Africa 35,863 40,134 69,557 78,511 Germany 20,838 23,799 41,872 48,270 Australia and Asia Pacific 10,500 10,943 20,391 20,057 Canada 6,381 6,751 11,733 12,964 Latin America 1,968 2,996 4,153 5,257 $ 310,843 $ 313,867 $ 590,944 $ 596,611

SUPPLEMENTAL GUARANTOR CONDENSE

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	6 Months Ended
	Jun. 27, 2015
SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	15. SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS DJOFL and its direct wholly owned subsidiary, DJO Finco, jointly issued the 8.125% Notes, 10.75% Notes and 9.75% Notes. DJO Finco was formed solely to act as a co-issuer of the notes, has only nominal assets and does not conduct any operations. The Indentures generally prohibit DJO Finco from holding any assets, becoming liable for any obligations or engaging in any business activity. The 8.125% Notes are jointly and severally, fully and unconditionally guaranteed, on a senior secured basis by all of DJOFL’s domestic subsidiaries (other than the co-issuer) that are 100% owned, directly or indirectly, by DJOFL (the Guarantors). The 10.75% Notes are jointly and severally, fully and unconditionally guaranteed, on a secured basis by the Guarantors. The 9.75% Notes are jointly and severally, fully and unconditionally guaranteed, on an unsecured senior subordinated basis by the Guarantors. Our foreign subsidiaries (the Non-Guarantors) do not guarantee the notes. The following tables present the financial position, results of operations and cash flows of DJOFL, the Guarantors, the Non-Guarantors and certain eliminations for the periods presented. DJO Finance LLC Unaudited Condensed Consolidating Balance Sheets As of June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 25,881 $ 2,533 $ 19,971 $ — $ 48,385 Accounts receivable, net — 141,767 46,510 — 188,277 Inventories, net — 146,002 47,659 (11,708 ) 181,953 Deferred tax assets, net — 24,367 231 — 24,598 Prepaid expenses and other current assets 177 12,696 6,190 — 19,063 Total current assets 26,058 327,365 120,561 (11,708 ) 462,276 Property and equipment, net — 106,904 13,776 (97 ) 120,583 Goodwill — 1,066,479 101,376 (32,081 ) 1,135,774 Intangible assets, net — 805,564 12,666 — 818,230 Investment in subsidiaries 1,297,700 1,686,557 51,904 (3,036,161 ) — Intercompany receivables 801,154 — — (801,154 ) — Other non-current assets 15,442 1,861 2,233 — 19,536 Total assets $ 2,140,354 $ 3,994,730 $ 302,516 $ (3,881,201 ) $ 2,556,399 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 55,412 $ 10,590 $ — $ 66,002 Current portion of debt obligations 7,763 — 9 — 7,772 Other current liabilities 24,168 62,183 24,387 — 110,738 Total current liabilities 31,931 117,595 34,986 — 184,512 Long-term debt obligations 2,350,194 — — — 2,350,194 Deferred tax liabilities, net — 240,925 5,337 — 246,262 Intercompany payables, net — 464,367 150,610 (614,977 ) — Other long-term liabilities — 12,674 1,650 — 14,324 Total liabilities 2,382,125 835,561 192,583 (614,977 ) 2,795,292 Noncontrolling interests — — 2,878 — 2,878 Total membership (deficit) equity (241,771 ) 3,159,169 107,055 (3,266,224 ) (241,771 ) Total liabilities and (deficit) equity $ 2,140,354 $ 3,994,730 302,516 $ (3,881,201 ) $ 2,556,399 DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 274,312 $ 75,498 $ (38,967 ) $ 310,843 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $7,886) — 110,395 57,651 (42,510 ) 125,536 Selling, general and administrative — 97,200 21,823 — 119,023 Research and development — 8,153 586 — 8,739 Amortization of intangible assets — 21,479 621 — 22,100 Impairment of intangible assets 4,500 — — 4,500 — 241,727 80,681 (42,510 ) 279,898 Operating income (loss) — 32,585 (5,183 ) 3,543 30,945 Other (expense) income: Interest (expense) income, net (44,567 ) 23 (8 ) — (44,552 ) Loss on modification and extinguishment of debt (67,967 ) — — — (67,967 ) Other expense, net — (72 ) 827 — 755 Intercompany (expense) income, net — (8,573 ) 8,267 306 — Equity in loss of subsidiaries, net 34,558 — — (34,558 ) — (77,976 ) (8,622 ) 9,086 (34,252 ) (111,764 ) (Loss) income before income taxes (77,976 ) 23,963 3,903 (30,709 ) (80,819 ) Income tax benefit (provision) — 4,029 (1,022 ) — 3,007 Net (loss) income (77,976 ) 27,992 2,881 (30,709 ) (77,812 ) Net income attributable to noncontrolling interests — — (165 ) — (165 ) Net (loss) income attributable to DJOFL $ (77,976 ) $ 27,992 $ 2,716 $ (30,709 ) $ (77,977 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Six Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 525,294 $ 146,034 $ (80,384 ) $ 590,944 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $15,773) — 208,674 110,985 (84,881 ) 234,778 Selling, general and administrative — 194,126 44,670 — 238,796 Research and development — 16,071 1,568 — 17,639 Amortization of intangible assets — 42,958 1,251 — 44,209 Impairment of intangible assets 4,500 — — 4,500 — 466,329 158,474 (84,881 ) 539,922 Operating income (loss) — 58,965 (12,440 ) 4,497 51,022 Other (expense) income: Interest (expense) income, net (87,438 ) 80 (15 ) — (87,373 ) Loss on modification and extinguishment of debt (67,967 ) — — — (67,967 ) Other expense, net — (592 ) (2,804 ) — (3,396 ) Intercompany (expense) income, net — (8,254 ) 8,292 (38 ) — Equity in loss of subsidiaries, net 41,902 — — (41,902 ) — (113,503 ) (8,766 ) 5,473 (41,940 ) (158,736 ) (Loss) income before income taxes (113,503 ) 50,199 (6,967 ) (37,443 ) (107,714 ) Income tax provision — (3,959 ) (1,364 ) — (5,323 ) Net (loss) income (113,503 ) 46,240 (8,331 ) (37,443 ) (113,037 ) Net income attributable to noncontrolling interests — — (466 ) — (466 ) Net (loss) income attributable to DJOFL $ (113,503 ) $ 46,240 $ (8,797 ) $ (37,443 ) $ (113,503 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (77,976 ) $ 27,992 $ 2,881 $ (30,709 ) $ (77,812 ) Other comprehensive income, net of taxes: Foreign currency translation adjustments, net of tax provision of $152 — — 4,137 — 4,137 Other comprehensive income — — 4,137 — 4,137 Comprehensive (loss) income (77,976 ) 27,992 7,018 (30,709 ) (73,675 ) Comprehensive income attributable to noncontrolling interests — — (243 ) — (243 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (77,976 ) $ 27,992 $ 6,775 $ (30,709 ) $ (73,918 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Six Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (113,503 ) $ 46,240 $ (8,331 ) $ (37,443 ) $ (113,037 ) Other comprehensive income, net of taxes: Foreign currency translation adjustments, net of tax benefit of $340 — — (5,305 ) — (5,305 ) Other comprehensive loss — — (5,305 ) — (5,305 ) Comprehensive (loss) income (113,503 ) 46,240 (13,636 ) (37,443 ) (118,342 ) Comprehensive income attributable to noncontrolling interests — — (260 ) — (260 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (113,503 ) $ 46,240 $ (13,896 ) $ (37,443 ) $ (118,602 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Six Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Cash Flows From Operating Activities: Net (loss) income $ (113,503 ) $ 46,240 $ (8,331 ) $ (37,443 ) $ (113,037 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 14,790 2,377 (49 ) 17,118 Amortization of intangible assets — 42,958 1,251 — 44,209 Amortization of debt issuance costs and non-cash interest expense 4,235 — — — 4,235 Stock-based compensation expense — 1,152 — — 1,152 Loss on modification and extinguishment of debt 67,967 — — — 67,967 Impairment of intangible assets — 4,500 — — 4,500 Loss on disposal of assets, net — 139 127 (8 ) 258 Deferred income tax expense — 3,351 384 — 3,735 Equity in loss of subsidiaries, net (41,902 ) — — 41,902 — Changes in operating assets and liabilities, net of acquired assets and liabilities: Accounts receivable — (985 ) (2,404 ) — (3,389 ) Inventories — 185 (1,603 ) (7,159 ) (8,577 ) Prepaid expenses and other assets (17 ) (1,202 ) (892 ) 73 (2,038 ) Accounts payable and other current liabilities (5,422 ) (2,199 ) (3,322 ) 4,421 (6,522 ) Net cash (used in) provided by operating activities (88,642 ) 108,929 (12,413 ) 1,737 9,611 Cash Flows From Investing Activities: Purchases of property and equipment — (16,535 ) (2,942 ) 11 (19,466 ) Proceeds from disposition of assets — 24 — — 24 Net cash (used in) provided by investing activities — (16,511 ) (2,942 ) 11 (19,442 ) Cash Flows From Financing Activities: Intercompany 73,474 (89,888 ) 18,162 (1,748 ) — Proceeds from issuance of debt 2,445,826 — — — 2,445,826 Repayments of debt obligations (2,356,073 ) — (48 ) — (2,356,121 ) Payment of debt issuance, modification and extinguishment costs (61,662 ) — — — (61,662 ) Net cash provided by (used in) financing activities 101,565 (89,888 ) 18,114 (1,748 ) 28,043 Effect of exchange rate changes on cash and cash equivalents — — (971 ) — (971 ) Net increase in cash and cash equivalents 12,923 2,530 1,788 — 17,241 Cash and cash equivalents, beginning of year 12,958 3 18,183 — 31,144 Cash and cash equivalents, end of year $ 25,881 $ 2,533 $ 19,971 $ — $ 48,385 DJO Finance LLC Condensed Consolidating Balance Sheets As of December 31, 2014 (in thousands) DJOFL Guarantors Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 12,958 $ 3 $ 18,183 $ — $ 31,144 Accounts receivable, net — 140,782 47,278 — 188,060 Inventories, net — 145,046 31,134 (840 ) 175,340 Deferred tax assets, net — 24,351 247 — 24,598 Prepaid expenses and other current assets 160 11,464 5,548 — 17,172 Total current assets 13,118 321,646 102,390 (840 ) 436,314 Property and equipment, net — 106,191 14,071 (155 ) 120,107 Goodwill — 1,066,479 109,260 (34,551 ) 1,141,188 Intangible assets, net — 853,023 15,008 — 868,031 Investment in subsidiaries 1,297,699 1,686,557 56,572 (3,040,828 ) — Intercompany receivables 836,759 — — (836,759 ) — Other non-current assets 28,632 1,822 2,399 — 32,853 Total assets $ 2,176,208 $ 4,035,718 $ 299,700 $ (3,913,133 ) $ 2,598,493 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 50,590 $ 12,370 $ — $ 62,960 Current portion of debt obligations 8,912 — 63 — 8,975 Other current liabilities 29,589 70,073 29,083 — 128,745 Total current liabilities 38,501 120,663 41,516 — 200,680 Long-term debt obligations 2,261,941 — — — 2,261,941 Deferred tax liabilities, net — 237,813 5,310 — 243,123 Intercompany payables, net — 552,612 135,833 (688,445 ) — Other long-term liabilities — 12,243 2,122 — 14,365 Total liabilities 2,300,442 923,331 184,781 (688,445 ) 2,720,109 Noncontrolling interests — — 2,618 — 2,618 Total membership (deficit) equity (124,234 ) 3,112,387 112,301 (3,224,688 ) (124,234 ) Total liabilities and (deficit) equity $ 2,176,208 $ 4,035,718 $ 299,700 $ (3,913,133 ) $ 2,598,493 DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non - Eliminations Consolidated Net sales $ — $ 271,593 $ 81,513 $ (39,239 ) $ 313,867 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $8,652) — 111,407 59,559 (43,526 ) 127,440 Selling, general and administrative — 100,366 27,437 — 127,803 Research and development — 8,545 1,058 — 9,603 Amortization of intangible assets — 22,340 1,160 — 23,500 — 242,658 89,214 (43,526 ) 288,346 Operating income (loss) — 28,935 (7,701 ) 4,287 25,521 Other (expense) income: Interest expense, net (43,461 ) 42 (148 ) — (43,567 ) Loss on modification and extinguishment of debt (1,019 ) — — — (1,019 ) Other income, net — 354 258 — 612 Intercompany income (expense), net — 361 (489 ) 128 — Equity in income of subsidiaries, net 19,046 — — (19,046 ) — (25,434 ) 757 (379 ) (18,918 ) (43,974 ) (Loss) income before income taxes (25,434 ) 29,692 (8,080 ) (14,631 ) (18,453 ) Income tax provision — (5,952 ) (802 ) — (6,754 ) Net (loss) income (25,434 ) 23,740 (8,882 ) (14,631 ) (25,207 ) Net income attributable to noncontrolling interests — — (227 ) — (227 ) Net (loss) income attributable to DJOFL $ (25,434 ) $ 23,740 $ (9,109 ) $ (14,631 ) $ (25,434 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Six Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non - Eliminations Consolidated Net sales $ — $ 509,772 $ 159,589 $ (72,750 ) $ 596,611 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $17,335) — 211,665 113,519 (82,029 ) 243,155 Selling, general and administrative — 196,778 54,555 — 251,333 Research and development — 17,068 2,273 — 19,341 Amortization of intangible assets — 44,755 2,304 — 47,059 — 470,266 172,651 (82,029 ) 560,888 Operating income (loss) — 39,506 (13,062 ) 9,279 35,723 Other (expense) income: Interest expense, net (87,159 ) 91 (170 ) — (87,238 ) Loss on modification and extinguishment of debt (1,019 ) — — — (1,019 ) Other income, net — 147 385 — 532 Intercompany income (expense), net — 709 (753 ) 44 — Equity in income of subsidiaries, net 26,222 — — (26,222 ) — (61,956 ) 947 (538 ) (26,178 ) (87,725 ) (Loss) income before income taxes (61,956 ) 40,453 (13,600 ) (16,899 ) (52,002 ) Income tax provision — (7,333 ) (2,045 ) — (9,378 ) Net (loss) income (61,956 ) 33,120 (15,645 ) (16,899 ) (61,380 ) Net income attributable to noncontrolling interests — — (576 ) — (576 ) Net (loss) income attributable to DJOFL $ (61,956 ) $ 33,120 $ (16,221 ) $ (16,899 ) $ (61,956 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non - Eliminations Consolidated Net (loss) income $ (25,434 ) $ 23,740 $ (8,882 ) $ (14,631 ) $ (25,207 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $345 — — (1,602 ) — (1,602 ) Other comprehensive loss — — (1,602 ) — (1,602 ) Comprehensive (loss) income (25,434 ) 23,740 (10,484 ) (14,631 ) (26,809 ) Comprehensive loss attributable to noncontrolling interests — — (199 ) — (199 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (25,434 ) $ 23,740 $ (10,683 ) $ (14,631 ) $ (27,008 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Six Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non - Eliminations Consolidated Net (loss) income $ (61,956 ) $ 33,120 $ (15,645 ) $ (16,899 ) $ (61,380 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $335 — — (1,905 ) — (1,905 ) Other comprehensive loss — — (1,905 ) — (1,905 ) Comprehensive (loss) income (61,956 ) 33,120 (17,550 ) (16,899 ) (63,285 ) Comprehensive loss attributable to noncontrolling interests — — (544 ) — (544 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (61,956 ) $ 33,120 $ (18,094 ) $ (16,899 ) $ (63,829 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Six Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non- Eliminations Consolidated Cash Flows from Operating Activities: Net (loss) income $ (61,956 ) $ 33,120 $ (15,645 ) $ (16,899 ) $ (61,380 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 14,199 3,099 (98 ) 17,200 Amortization of intangible assets — 44,755 2,304 — 47,059 Amortization of debt issuance costs and non-cash interest expense 4,219 — — — 4,219 Loss on modification and extinguishment of debt 1,019 — — — 1,019 Stock-based compensation expense — 931 — — 931 (Loss) gain on disposal of assets, net — (1,389 ) 37 — (1,352 ) Deferred income tax expense (benefit) — 6,813 (20 ) (20 ) 6,773 Equity in income of subsidiaries, net (26,222 ) — — 26,222 — Changes in operating assets and liabilities: Accounts receivable — (2,188 ) (4,441 ) — (6,629 ) Inventories — (2,656 ) 6,727 (8,464 ) (4,393 ) Prepaid expenses and other assets 87 3,258 (604 ) (115 ) 2,626 Accounts payable and other current liabilities 3,053 9,353 (13 ) (437 ) 11,956 Net cash (used in) provided by operating activities (79,800 ) 106,196 (8,556 ) 189 18,029 Cash Flows from Investing Activities: Cash paid in connection with acquisitions, net of cash acquired — — (4,587 ) — (4,587 ) Purchases of property and equipment — (28,890 ) (2,907 ) 91 (31,706 ) Other investing activities, net — (711 ) (183 ) — (894 ) Net cash (provided by) used in investing activities — (29,601 ) (7,677 ) 91 (37,187 ) Cash Flows from Financing Activities: Intercompany 55,784 (70,703 ) 15,201 (282 ) — Proceeds from issuance of debt 942,294 — — — 942,294 Repayments of debt (920,400 ) — (58 ) — (920,458 ) Payment of debt issuance costs (1,812 ) — — — (1,812 ) Payment of contingent consideration — (5,690 ) — — (5,690 ) Investment by parent 22 — — — 22 Cash paid in connection with the cancellation of vested options (2,001 ) — — — (2,001 ) Net cash provided by (used in) financing activities 73,887 (76,393 ) 15,143 (282 ) 12,355 Effect of exchange rate changes on cash and cash equivalents — — (132 ) — (132 ) Net (decrease) increase in cash and cash equivalents (5,913 ) 202 (1,222 ) (2 ) (6,935 ) Cash and cash equivalents at beginning of period 22,370 358 20,848 2 43,578 Cash and cash equivalents at end of period $ 16,457 $ 560 $ 19,626 $ — $ 36,643

SUBSEQUENT EVENT

SUBSEQUENT EVENT	6 Months Ended
	Jun. 27, 2015
SUBSEQUENT EVENT	16. SUBSEQUENT EVENT On June 30, 2015, our subsidiary Encore Medical, L.P., dba DJO Surgical, acquired certain assets from Zimmer Biomet Holdings, Inc., including the Biomet Cobalt™ Bone Cement, Optivac ® ®

ORGANIZATION AND BASIS OF PRE25

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 27, 2015
Segment Reporting	Segment Reporting We market and distribute our products through four operating segments, Bracing and Vascular, Recovery Sciences, Surgical Implant, and International. Our Bracing and Vascular, Recovery Sciences, and Surgical Implant segments generate their revenues within the United States. Our Bracing and Vascular segment offers rigid knee braces, orthopedic soft goods, cold therapy products, vascular systems, compression therapy products and therapeutic footwear for the diabetes care market. Our Recovery Sciences segment offers home electrotherapy, iontophoresis, home traction products, bone growth stimulation products and clinical physical therapy equipment. Our Surgical Implant segment offers a comprehensive suite of reconstructive joint products for the knee, hip and shoulder. Our International segment offers all of our products to customers outside the United States. See Note 13 for additional information about our reportable segments.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Estimates and assumptions are used in accounting for, among other things, contractual allowances, rebates, product returns, warranty obligations, allowances for doubtful accounts, valuation of inventories, self-insurance reserves, income taxes, loss contingencies, fair values of derivative instruments, fair values of long-lived assets and any related impairments, capitalization of costs associated with internally developed software and stock-based compensation. Actual results could differ from those estimates.
Basis of Presentation	Basis of Presentation We consolidate the results of operations of our 50% owned subsidiary, Medireha GmbH (Medireha), and reflect the 50% share of results not owned by us as non-controlling interests in our Consolidated Statements of Operations. We maintain control of Medireha through certain rights that enable us to prohibit certain business activities that are not consistent with our plans for the business and provide us with exclusive distribution rights for products manufactured by Medireha.
Interim Reporting	Interim Reporting The accompanying Unaudited Condensed Consolidated Financial Statements include our accounts and all voting interest entities where we exercise a controlling financial interest through the ownership of a direct or indirect majority voting interest. All significant intercompany accounts and transactions have been eliminated in consolidation. Our Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10–Q and Article 10 of Regulation S–X for interim financial information. Accordingly, these financial statements do not include all of the information required by GAAP or Securities and Exchange Commission (SEC) rules and regulations for complete annual financial statements. In the opinion of management, these financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the results of operations for the interim periods presented. The results of operations for any interim period are not necessarily indicative of results for the full year. These Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our consolidated financial statements and notes thereto included in our Annual Report on Form 10–K for the year ended December 31, 2014.
Recent Accounting Standards	Recent Accounting Standards In April 2014, the FASB issued an accounting standards update, which includes amendments that change the requirements for reporting discontinued operations and require additional disclosures about discontinued operations. Under the new guidance, only disposals representing a strategic shift in operations—that is, a major effect on the organization’s operations and financial results should be presented as discontinued operations. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment. Additionally, the update requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The guidance is effective prospectively for fiscal years beginning after December 15, 2014 and interim periods within annual periods beginning on or after December 15, 2015. The adoption of this standard has the potential to impact the Company’s accounting for and disclosure of any future discontinued operations. In May 2014, the FASB issued an accounting standards update related to revenue from contracts with customers. The new standard provides a five-step approach to be applied to all contracts with customers. The accounting standards update also requires expanded disclosures about revenue recognition. On July 9, 2015 the FASB decided to defer the effective date of the standard. The guidance is now effective for fiscal years beginning after December 15, 2017 and interim periods within that reporting period. Early adoption is permitted as early as the original effective date of December 15, 2016. The Company is currently evaluating the new guidance to determine the impact it may have to its consolidated financial statements. In June 2014, the FASB issued an accounting standards update related to accounting for share-based payments. The standard requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The guidance is effective for annual periods and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In August 2014, the FASB issued an accounting standards update related to going concern disclosures. The standard requires an entity’s management to evaluate whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. The guidance is effective for annual reporting periods ending after December 15, 2016, and interim periods thereafter. Early application is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In April 2015, the FASB issued an accounting standards update related to the presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the debt liability, consistent with debt discounts. The guidance is effective for annual and interim periods beginning after December 15, 2015. Early application is permitted. The adoption of this standard will impact the Company’s accounting for and disclosure of debt issuance costs. In April 2015, the FASB issued an accounting standards update related to internal-use software. The standard provides guidance to clarify the customer’s accounting for fees paid in a cloud computing arrangement. The guidance is effective for annual periods and interim periods within those annual periods, beginning after December 15, 2015. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements.

ACCOUNTS RECEIVABLE RESERVES (T

ACCOUNTS RECEIVABLE RESERVES (Tables)	6 Months Ended
	Jun. 27, 2015
Summary of Activity in Accounts Receivable Reserves for Doubtful Accounts and Sales Returns	A summary of activity in our accounts receivable reserves for doubtful accounts is presented below (in thousands): Six Months Ended June 27, June 28, Balance, beginning of period $ 41,402 $ 32,957 Provision for doubtful accounts 15,754 18,126 Write-offs, net of recoveries (11,424 ) (15,464 ) Balance, end of period $ 45,732 $ 35,619

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
	Jun. 27, 2015
Summary of Inventories	Inventories consist of the following (in thousands): June 27, December 31, Components and raw materials $ 60,548 $ 59,578 Work in process 7,164 5,718 Finished goods 106,920 103,042 Inventory held on consignment 32,702 30,978 207,334 199,316 Inventory reserves (25,381 ) (23,976 ) $ 181,953 $ 175,340
Summary of Activity of Reserves in Inventory	A summary of the activity in our reserves for estimated slow moving, excess, obsolete and otherwise impaired inventory is presented below (in thousands): Six Months Ended June 27, June 28, Balance, beginning of period $ 23,976 $ 23,686 Provision charged to costs of sales 3,639 4,683 Write-offs, net of recoveries (2,234 ) (3,518 ) Balance, end of period $ 25,381 $ 24,851

LONG-LIVED ASSETS (Tables)

LONG-LIVED ASSETS (Tables)	6 Months Ended
	Jun. 27, 2015
Schedule of Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill for the six months ended June 27, 2015 are presented in the table below (in thousands): Bracing & Recovery Surgical International Total Balance, beginning of period Goodwill $ 483,258 $ 495,999 $ 47,406 $ 340,631 $ 1,367,294 Accumulated impairment losses — (178,700 ) (47,406 ) — (226,106 ) 483,258 317,299 — 340,631 1,141,188 Foreign currency translation — — — (5,414 ) (5,414 ) Balance, end of period Goodwill 483,258 495,999 47,406 335,217 1,361,880 Accumulated impairment losses — (178,700 ) (47,406 ) — (226,106 ) $ 483,258 $ 317,299 $ — $ 335,217 $ 1,135,774
Summary of Identifiable Intangible Assets	Identifiable intangible assets consisted of the following (in thousands): June 27, 2015 Gross Carrying Accumulated Intangible Definite-lived intangible assets: Customer relationships $ 567,347 $ (366,049 ) $ 201,298 Patents and technology 486,365 (279,804 ) 206,561 Trademarks and trade names 25,865 (11,251 ) 14,614 Distributor contracts and relationships 4,729 (3,635 ) 1,094 Non-compete agreements 6,714 (5,232 ) 1,482 $ 1,091,020 $ (665,971 ) 425,049 Indefinite-lived intangible assets: Trademarks and trade names 393,181 Net identifiable intangible assets $ 818,230 December 31, 2014 Gross Carrying Accumulated Intangible Definite-lived intangible assets: Customer relationships $ 569,360 $ (341,353 ) $ 228,007 Patents and technology 486,466 (264,132 ) 222,334 Trademarks and trade names 25,970 (9,902 ) 16,068 Distributor contracts and relationships 4,771 (3,401 ) 1,370 Non-compete agreements 6,824 (4,723 ) 2,101 $ 1,093,391 $ (623,511 ) $ 469,880 Indefinite-lived intangible assets: Trademarks and trade names 398,151 Net identifiable intangible assets $ 868,031
Schedule of Estimated Amortization Expense	Based on our amortizable intangible asset balance as of June 27, 2015, we estimate that amortization expense will be as follows for the next five years and thereafter (in thousands): Remaining 2015 $ 44,012 2016 83,746 2017 72,603 2018 62,455 2019 51,720 Thereafter 110,513 $ 425,049

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	6 Months Ended
	Jun. 27, 2015
Schedule of Other Current Liabilities	Other current liabilities consist of the following (in thousands): June 27, December 31, Accrued wages and related expenses $ 31,510 $ 32,220 Accrued commissions 14,454 16,611 Accrued rebates 9,549 12,981 Accrued other taxes 4,126 4,987 Accrued professional expenses 2,943 2,682 Deferred tax liability 343 343 Other accrued liabilities 23,634 29,321 $ 86,559 $ 99,145

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	6 Months Ended
	Jun. 27, 2015
Schedule of Information Regarding Notional Amounts of Foreign Exchange Forward Contracts	Information regarding the notional amounts of our foreign exchange forward contracts is presented in the table below (in thousands): Notional Amount (MXN) Notional Amount (USD) June 27, December 31, June 27, December 31, Foreign exchange contracts not designated as hedges — 7,682 $ — $ 526
Summary of Location and Fair Value of Derivative Instruments in Condensed Consolidated Balance Sheets	The following table summarizes the fair value of derivative instruments in our Unaudited Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location June 27, December 31, Derivative Liabilities: Foreign exchange forward contracts not designated as hedges Other current liabilities $ — $ 4
Summary of Effect of Derivative Instruments on Condensed Consolidated Statements of Operations	The following table summarizes the effect our derivative instruments have on our Unaudited Condensed Consolidated Statements of Operations (in thousands): Three Months Ended Six Months Ended Location of gain (loss) June 27, June 28, June 27, June 28, Foreign exchange forward contracts not designated as hedges Other income (expense), net $ (4 ) $ 77 $ (4 ) $ 147

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 27, 2015
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents the balances of financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2014 (in thousands): As of December 31, 2014 Quoted Prices Significant Significant Recorded Liabilities: Foreign exchange forward contracts not designated as hedges $ — $ 4 $ — $ 4 Contingent consideration $ — $ — $ — $ —

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 27, 2015
Schedule of Debt Obligations	Debt obligations consist of the following (in thousands): June 27, December 31, Senior secured credit facilities: Revolving credit facility $ 38,002 $ 17,000 Term loan: $1,035.0 million Senior Secured Term Loan, net of unamortized original issuance discount of $9.2 million as of June 27, 2015 1,025,775 — $884.6 million New Tranche B term loans, net of unamortized original issuance discount $5.1 million as of December 31, 2014 — 879,476 Note financing: $1,015.0 million 8.125% Second lien notes, net of unamortized original issuance discount of $15.0 million 1,000,001 — 8.75% Second priority senior secured notes, including unamortized original issue premium of $4.4 million as of December 31, 2014 — 334,377 9.875% Senior unsecured notes — 440,000 7.75% Senior unsecured notes — 300,000 $298.5 million 10.75% Third lien notes, net of unamortized original issuance discount of $5.8 million 292,650 — 9.75% Senior subordinated notes 1,529 300,000 Other 9 63 Total debt 2,357,966 2,270,916 Current maturities (7,772 ) (8,975 ) Long-term debt $ 2,350,194 $ 2,261,941

STOCK OPTION PLANS AND STOCK-33

STOCK OPTION PLANS AND STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 27, 2015
Summary of Assumptions Used to Estimate Fair Value of Time-Based Options, Vested Options and Director Service Options of Stock Options Granted	The following table summarizes certain assumptions we used to estimate the fair value of the Time-Based Options, the Vested Options and the Director Service Options granted: Three Months Ended Six Months Ended June 27, June 28, June 27, June 28, Expected volatility 33.3 % 33.2 % 33.3 % 33.2 % Risk-free interest rate 1.8 % 2.2 % 1.5-2.0 % 2.0-2.2 % Expected years until exercise 6.5 6.4 5.1-8.3 6.4 Expected dividend yield 0.0 % 0.0 % 0.0 % 0.0 %
Schedule of Recorded Non-cash Stock-based Compensation Expense	We recorded non-cash stock-based compensation expense during the periods presented as follows (in thousands): Three Months Ended Six Months Ended June 27, June 28, June 27, June 28, Cost of sales $ 31 $ 24 $ 61 $ 47 Operating expenses: Selling, general and administrative 506 465 1,085 883 Research and development 2 (2 ) 6 1 $ 539 $ 487 $ 1,152 $ 931

SEGMENT AND GEOGRAPHIC INFORM34

SEGMENT AND GEOGRAPHIC INFORMATION (Tables)	6 Months Ended
	Jun. 27, 2015
Information Regarding Reportable Business Segments	Information regarding our reportable business segments is presented below (in thousands). Segment results exclude the impact of amortization and impairment of goodwill and intangible assets, certain general corporate expenses, and charges related to various integration activities, as defined by management. The accounting policies of the reportable segments are the same as the accounting policies of the Company. We allocate resources and evaluate the performance of segments based on net sales, gross profit, operating income and other non-GAAP measures, as defined in the senior secured credit facilities. We do not allocate assets to reportable segments because a significant portion of our assets are shared by the segments. Three Months Ended Six Months Ended June 27, 2015 June 28, 2014 June 27, 2015 June 28, 2014 Net sales: Bracing and Vascular $ 136,179 $ 128,253 $ 250,083 $ 237,759 Recovery Sciences 71,043 75,911 138,158 144,781 Surgical Implant 28,071 25,080 54,997 49,012 International 75,550 84,623 147,706 165,059 $ 310,843 $ 313,867 $ 590,944 $ 596,611 Operating income: Bracing and Vascular $ 31,497 $ 26,086 $ 52,393 $ 45,571 Recovery Sciences 19,702 21,745 36,126 39,143 Surgical Implant 4,392 2,803 8,712 5,623 International 13,312 15,576 25,697 30,282 Expenses not allocated to segments and eliminations (37,958 ) (40,689 ) (71,906 ) (84,896 ) $ 30,945 $ 25,521 $ 51,022 $ 35,723
Net Sales by Geographic Area	Following are our net sales by geographic area (in thousands): Three Months Ended Six Months Ended June 27, 2015 June 28, 2014 June 27, 2015 June 28, 2014 Net sales: United States $ 235,293 $ 229,244 $ 443,238 $ 431,552 Other Europe, Middle East and Africa 35,863 40,134 69,557 78,511 Germany 20,838 23,799 41,872 48,270 Australia and Asia Pacific 10,500 10,943 20,391 20,057 Canada 6,381 6,751 11,733 12,964 Latin America 1,968 2,996 4,153 5,257 $ 310,843 $ 313,867 $ 590,944 $ 596,611

SUPPLEMENTAL GUARANTOR CONDEN35

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	6 Months Ended
	Jun. 27, 2015
Schedule of Condensed Consolidating Balance Sheets	The following tables present the financial position, results of operations and cash flows of DJOFL, the Guarantors, the Non-Guarantors and certain eliminations for the periods presented. DJO Finance LLC Unaudited Condensed Consolidating Balance Sheets As of June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 25,881 $ 2,533 $ 19,971 $ — $ 48,385 Accounts receivable, net — 141,767 46,510 — 188,277 Inventories, net — 146,002 47,659 (11,708 ) 181,953 Deferred tax assets, net — 24,367 231 — 24,598 Prepaid expenses and other current assets 177 12,696 6,190 — 19,063 Total current assets 26,058 327,365 120,561 (11,708 ) 462,276 Property and equipment, net — 106,904 13,776 (97 ) 120,583 Goodwill — 1,066,479 101,376 (32,081 ) 1,135,774 Intangible assets, net — 805,564 12,666 — 818,230 Investment in subsidiaries 1,297,700 1,686,557 51,904 (3,036,161 ) — Intercompany receivables 801,154 — — (801,154 ) — Other non-current assets 15,442 1,861 2,233 — 19,536 Total assets $ 2,140,354 $ 3,994,730 $ 302,516 $ (3,881,201 ) $ 2,556,399 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 55,412 $ 10,590 $ — $ 66,002 Current portion of debt obligations 7,763 — 9 — 7,772 Other current liabilities 24,168 62,183 24,387 — 110,738 Total current liabilities 31,931 117,595 34,986 — 184,512 Long-term debt obligations 2,350,194 — — — 2,350,194 Deferred tax liabilities, net — 240,925 5,337 — 246,262 Intercompany payables, net — 464,367 150,610 (614,977 ) — Other long-term liabilities — 12,674 1,650 — 14,324 Total liabilities 2,382,125 835,561 192,583 (614,977 ) 2,795,292 Noncontrolling interests — — 2,878 — 2,878 Total membership (deficit) equity (241,771 ) 3,159,169 107,055 (3,266,224 ) (241,771 ) Total liabilities and (deficit) equity $ 2,140,354 $ 3,994,730 302,516 $ (3,881,201 ) $ 2,556,399 DJO Finance LLC Condensed Consolidating Balance Sheets As of December 31, 2014 (in thousands) DJOFL Guarantors Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 12,958 $ 3 $ 18,183 $ — $ 31,144 Accounts receivable, net — 140,782 47,278 — 188,060 Inventories, net — 145,046 31,134 (840 ) 175,340 Deferred tax assets, net — 24,351 247 — 24,598 Prepaid expenses and other current assets 160 11,464 5,548 — 17,172 Total current assets 13,118 321,646 102,390 (840 ) 436,314 Property and equipment, net — 106,191 14,071 (155 ) 120,107 Goodwill — 1,066,479 109,260 (34,551 ) 1,141,188 Intangible assets, net — 853,023 15,008 — 868,031 Investment in subsidiaries 1,297,699 1,686,557 56,572 (3,040,828 ) — Intercompany receivables 836,759 — — (836,759 ) — Other non-current assets 28,632 1,822 2,399 — 32,853 Total assets $ 2,176,208 $ 4,035,718 $ 299,700 $ (3,913,133 ) $ 2,598,493 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 50,590 $ 12,370 $ — $ 62,960 Current portion of debt obligations 8,912 — 63 — 8,975 Other current liabilities 29,589 70,073 29,083 — 128,745 Total current liabilities 38,501 120,663 41,516 — 200,680 Long-term debt obligations 2,261,941 — — — 2,261,941 Deferred tax liabilities, net — 237,813 5,310 — 243,123 Intercompany payables, net — 552,612 135,833 (688,445 ) — Other long-term liabilities — 12,243 2,122 — 14,365 Total liabilities 2,300,442 923,331 184,781 (688,445 ) 2,720,109 Noncontrolling interests — — 2,618 — 2,618 Total membership (deficit) equity (124,234 ) 3,112,387 112,301 (3,224,688 ) (124,234 ) Total liabilities and (deficit) equity $ 2,176,208 $ 4,035,718 $ 299,700 $ (3,913,133 ) $ 2,598,493
Schedule of Condensed Consolidating Statements of Operations	DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 274,312 $ 75,498 $ (38,967 ) $ 310,843 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $7,886) — 110,395 57,651 (42,510 ) 125,536 Selling, general and administrative — 97,200 21,823 — 119,023 Research and development — 8,153 586 — 8,739 Amortization of intangible assets — 21,479 621 — 22,100 Impairment of intangible assets 4,500 — — 4,500 — 241,727 80,681 (42,510 ) 279,898 Operating income (loss) — 32,585 (5,183 ) 3,543 30,945 Other (expense) income: Interest (expense) income, net (44,567 ) 23 (8 ) — (44,552 ) Loss on modification and extinguishment of debt (67,967 ) — — — (67,967 ) Other expense, net — (72 ) 827 — 755 Intercompany (expense) income, net — (8,573 ) 8,267 306 — Equity in loss of subsidiaries, net 34,558 — — (34,558 ) — (77,976 ) (8,622 ) 9,086 (34,252 ) (111,764 ) (Loss) income before income taxes (77,976 ) 23,963 3,903 (30,709 ) (80,819 ) Income tax benefit (provision) — 4,029 (1,022 ) — 3,007 Net (loss) income (77,976 ) 27,992 2,881 (30,709 ) (77,812 ) Net income attributable to noncontrolling interests — — (165 ) — (165 ) Net (loss) income attributable to DJOFL $ (77,976 ) $ 27,992 $ 2,716 $ (30,709 ) $ (77,977 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Six Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 525,294 $ 146,034 $ (80,384 ) $ 590,944 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $15,773) — 208,674 110,985 (84,881 ) 234,778 Selling, general and administrative — 194,126 44,670 — 238,796 Research and development — 16,071 1,568 — 17,639 Amortization of intangible assets — 42,958 1,251 — 44,209 Impairment of intangible assets 4,500 — — 4,500 — 466,329 158,474 (84,881 ) 539,922 Operating income (loss) — 58,965 (12,440 ) 4,497 51,022 Other (expense) income: Interest (expense) income, net (87,438 ) 80 (15 ) — (87,373 ) Loss on modification and extinguishment of debt (67,967 ) — — — (67,967 ) Other expense, net — (592 ) (2,804 ) — (3,396 ) Intercompany (expense) income, net — (8,254 ) 8,292 (38 ) — Equity in loss of subsidiaries, net 41,902 — — (41,902 ) — (113,503 ) (8,766 ) 5,473 (41,940 ) (158,736 ) (Loss) income before income taxes (113,503 ) 50,199 (6,967 ) (37,443 ) (107,714 ) Income tax provision — (3,959 ) (1,364 ) — (5,323 ) Net (loss) income (113,503 ) 46,240 (8,331 ) (37,443 ) (113,037 ) Net income attributable to noncontrolling interests — — (466 ) — (466 ) Net (loss) income attributable to DJOFL $ (113,503 ) $ 46,240 $ (8,797 ) $ (37,443 ) $ (113,503 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non - Eliminations Consolidated Net sales $ — $ 271,593 $ 81,513 $ (39,239 ) $ 313,867 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $8,652) — 111,407 59,559 (43,526 ) 127,440 Selling, general and administrative — 100,366 27,437 — 127,803 Research and development — 8,545 1,058 — 9,603 Amortization of intangible assets — 22,340 1,160 — 23,500 — 242,658 89,214 (43,526 ) 288,346 Operating income (loss) — 28,935 (7,701 ) 4,287 25,521 Other (expense) income: Interest expense, net (43,461 ) 42 (148 ) — (43,567 ) Loss on modification and extinguishment of debt (1,019 ) — — — (1,019 ) Other income, net — 354 258 — 612 Intercompany income (expense), net — 361 (489 ) 128 — Equity in income of subsidiaries, net 19,046 — — (19,046 ) — (25,434 ) 757 (379 ) (18,918 ) (43,974 ) (Loss) income before income taxes (25,434 ) 29,692 (8,080 ) (14,631 ) (18,453 ) Income tax provision — (5,952 ) (802 ) — (6,754 ) Net (loss) income (25,434 ) 23,740 (8,882 ) (14,631 ) (25,207 ) Net income attributable to noncontrolling interests — — (227 ) — (227 ) Net (loss) income attributable to DJOFL $ (25,434 ) $ 23,740 $ (9,109 ) $ (14,631 ) $ (25,434 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Six Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non - Eliminations Consolidated Net sales $ — $ 509,772 $ 159,589 $ (72,750 ) $ 596,611 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $17,335) — 211,665 113,519 (82,029 ) 243,155 Selling, general and administrative — 196,778 54,555 — 251,333 Research and development — 17,068 2,273 — 19,341 Amortization of intangible assets — 44,755 2,304 — 47,059 — 470,266 172,651 (82,029 ) 560,888 Operating income (loss) — 39,506 (13,062 ) 9,279 35,723 Other (expense) income: Interest expense, net (87,159 ) 91 (170 ) — (87,238 ) Loss on modification and extinguishment of debt (1,019 ) — — — (1,019 ) Other income, net — 147 385 — 532 Intercompany income (expense), net — 709 (753 ) 44 — Equity in income of subsidiaries, net 26,222 — — (26,222 ) — (61,956 ) 947 (538 ) (26,178 ) (87,725 ) (Loss) income before income taxes (61,956 ) 40,453 (13,600 ) (16,899 ) (52,002 ) Income tax provision — (7,333 ) (2,045 ) — (9,378 ) Net (loss) income (61,956 ) 33,120 (15,645 ) (16,899 ) (61,380 ) Net income attributable to noncontrolling interests — — (576 ) — (576 ) Net (loss) income attributable to DJOFL $ (61,956 ) $ 33,120 $ (16,221 ) $ (16,899 ) $ (61,956 )
Schedule of Condensed Consolidating Statements of Comprehensive Loss	DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (77,976 ) $ 27,992 $ 2,881 $ (30,709 ) $ (77,812 ) Other comprehensive income, net of taxes: Foreign currency translation adjustments, net of tax provision of $152 — — 4,137 — 4,137 Other comprehensive income — — 4,137 — 4,137 Comprehensive (loss) income (77,976 ) 27,992 7,018 (30,709 ) (73,675 ) Comprehensive income attributable to noncontrolling interests — — (243 ) — (243 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (77,976 ) $ 27,992 $ 6,775 $ (30,709 ) $ (73,918 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Six Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (113,503 ) $ 46,240 $ (8,331 ) $ (37,443 ) $ (113,037 ) Other comprehensive income, net of taxes: Foreign currency translation adjustments, net of tax benefit of $340 — — (5,305 ) — (5,305 ) Other comprehensive loss — — (5,305 ) — (5,305 ) Comprehensive (loss) income (113,503 ) 46,240 (13,636 ) (37,443 ) (118,342 ) Comprehensive income attributable to noncontrolling interests — — (260 ) — (260 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (113,503 ) $ 46,240 $ (13,896 ) $ (37,443 ) $ (118,602 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non - Eliminations Consolidated Net (loss) income $ (25,434 ) $ 23,740 $ (8,882 ) $ (14,631 ) $ (25,207 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $345 — — (1,602 ) — (1,602 ) Other comprehensive loss — — (1,602 ) — (1,602 ) Comprehensive (loss) income (25,434 ) 23,740 (10,484 ) (14,631 ) (26,809 ) Comprehensive loss attributable to noncontrolling interests — — (199 ) — (199 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (25,434 ) $ 23,740 $ (10,683 ) $ (14,631 ) $ (27,008 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Six Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non - Eliminations Consolidated Net (loss) income $ (61,956 ) $ 33,120 $ (15,645 ) $ (16,899 ) $ (61,380 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $335 — — (1,905 ) — (1,905 ) Other comprehensive loss — — (1,905 ) — (1,905 ) Comprehensive (loss) income (61,956 ) 33,120 (17,550 ) (16,899 ) (63,285 ) Comprehensive loss attributable to noncontrolling interests — — (544 ) — (544 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (61,956 ) $ 33,120 $ (18,094 ) $ (16,899 ) $ (63,829 )
Schedule of Condensed Consolidating Statements of Cash Flows	DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Six Months Ended June 27, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Cash Flows From Operating Activities: Net (loss) income $ (113,503 ) $ 46,240 $ (8,331 ) $ (37,443 ) $ (113,037 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 14,790 2,377 (49 ) 17,118 Amortization of intangible assets — 42,958 1,251 — 44,209 Amortization of debt issuance costs and non-cash interest expense 4,235 — — — 4,235 Stock-based compensation expense — 1,152 — — 1,152 Loss on modification and extinguishment of debt 67,967 — — — 67,967 Impairment of intangible assets — 4,500 — — 4,500 Loss on disposal of assets, net — 139 127 (8 ) 258 Deferred income tax expense — 3,351 384 — 3,735 Equity in loss of subsidiaries, net (41,902 ) — — 41,902 — Changes in operating assets and liabilities, net of acquired assets and liabilities: Accounts receivable — (985 ) (2,404 ) — (3,389 ) Inventories — 185 (1,603 ) (7,159 ) (8,577 ) Prepaid expenses and other assets (17 ) (1,202 ) (892 ) 73 (2,038 ) Accounts payable and other current liabilities (5,422 ) (2,199 ) (3,322 ) 4,421 (6,522 ) Net cash (used in) provided by operating activities (88,642 ) 108,929 (12,413 ) 1,737 9,611 Cash Flows From Investing Activities: Purchases of property and equipment — (16,535 ) (2,942 ) 11 (19,466 ) Proceeds from disposition of assets — 24 — — 24 Net cash (used in) provided by investing activities — (16,511 ) (2,942 ) 11 (19,442 ) Cash Flows From Financing Activities: Intercompany 73,474 (89,888 ) 18,162 (1,748 ) — Proceeds from issuance of debt 2,445,826 — — — 2,445,826 Repayments of debt obligations (2,356,073 ) — (48 ) — (2,356,121 ) Payment of debt issuance, modification and extinguishment costs (61,662 ) — — — (61,662 ) Net cash provided by (used in) financing activities 101,565 (89,888 ) 18,114 (1,748 ) 28,043 Effect of exchange rate changes on cash and cash equivalents — — (971 ) — (971 ) Net increase in cash and cash equivalents 12,923 2,530 1,788 — 17,241 Cash and cash equivalents, beginning of year 12,958 3 18,183 — 31,144 Cash and cash equivalents, end of year $ 25,881 $ 2,533 $ 19,971 $ — $ 48,385 DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Six Months Ended June 28, 2014 (in thousands) DJOFL Guarantors Non- Eliminations Consolidated Cash Flows from Operating Activities: Net (loss) income $ (61,956 ) $ 33,120 $ (15,645 ) $ (16,899 ) $ (61,380 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 14,199 3,099 (98 ) 17,200 Amortization of intangible assets — 44,755 2,304 — 47,059 Amortization of debt issuance costs and non-cash interest expense 4,219 — — — 4,219 Loss on modification and extinguishment of debt 1,019 — — — 1,019 Stock-based compensation expense — 931 — — 931 (Loss) gain on disposal of assets, net — (1,389 ) 37 — (1,352 ) Deferred income tax expense (benefit) — 6,813 (20 ) (20 ) 6,773 Equity in income of subsidiaries, net (26,222 ) — — 26,222 — Changes in operating assets and liabilities: Accounts receivable — (2,188 ) (4,441 ) — (6,629 ) Inventories — (2,656 ) 6,727 (8,464 ) (4,393 ) Prepaid expenses and other assets 87 3,258 (604 ) (115 ) 2,626 Accounts payable and other current liabilities 3,053 9,353 (13 ) (437 ) 11,956 Net cash (used in) provided by operating activities (79,800 ) 106,196 (8,556 ) 189 18,029 Cash Flows from Investing Activities: Cash paid in connection with acquisitions, net of cash acquired — — (4,587 ) — (4,587 ) Purchases of property and equipment — (28,890 ) (2,907 ) 91 (31,706 ) Other investing activities, net — (711 ) (183 ) — (894 ) Net cash (provided by) used in investing activities — (29,601 ) (7,677 ) 91 (37,187 ) Cash Flows from Financing Activities: Intercompany 55,784 (70,703 ) 15,201 (282 ) — Proceeds from issuance of debt 942,294 — — — 942,294 Repayments of debt (920,400 ) — (58 ) — (920,458 ) Payment of debt issuance costs (1,812 ) — — — (1,812 ) Payment of contingent consideration — (5,690 ) — — (5,690 ) Investment by parent 22 — — — 22 Cash paid in connection with the cancellation of vested options (2,001 ) — — — (2,001 ) Net cash provided by (used in) financing activities 73,887 (76,393 ) 15,143 (282 ) 12,355 Effect of exchange rate changes on cash and cash equivalents — — (132 ) — (132 ) Net (decrease) increase in cash and cash equivalents (5,913 ) 202 (1,222 ) (2 ) (6,935 ) Cash and cash equivalents at beginning of period 22,370 358 20,848 2 43,578 Cash and cash equivalents at end of period $ 16,457 $ 560 $ 19,626 $ — $ 36,643

Organization and Basis of Pre36

Organization and Basis of Presentation - Additional Information (Detail) - Segment	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Organization And Basis Of Presentation [Line Items]
Number of operating segments	4	4
Percentage of ownership interest in subsidiary Medireha GmbH	50.00%

Summary of Activity in Accounts

Summary of Activity in Accounts Receivable Reserves for Doubtful Accounts and Sales Returns (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance, beginning of period	$ 41,402	$ 32,957
Provision for doubtful accounts	15,754	18,126
Write-offs, net of recoveries	(11,424)	(15,464)
Balance, end of period	$ 45,732	$ 35,619

Accounts Receivable Reserves -

Accounts Receivable Reserves - Additional Information (Detail) - USD ($) $ in Millions	Jun. 27, 2015	Jun. 28, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for sales returns	$ 3.7	$ 3.8

Summary of Inventories (Detail)

Summary of Inventories (Detail) - Entity [Domain] - USD ($) $ in Thousands	Jun. 27, 2015	Dec. 31, 2014	Jun. 28, 2014	Dec. 31, 2013
Inventory [Line Items]
Components and raw materials	$ 60,548	$ 59,578
Work in process	7,164	5,718
Finished goods	106,920	103,042
Inventory held on consignment	32,702	30,978
Inventory, Gross, Total	207,334	199,316
Inventory reserves	(25,381)	(23,976)	$ (24,851)	$ (23,686)
Inventories, net	$ 181,953	$ 175,340

Summary of Activity of Reserves

Summary of Activity of Reserves in Inventory (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Inventory [Line Items]
Balance, beginning of period	$ 23,976	$ 23,686
Provision charged to costs of sales	3,639	4,683
Write-offs, net of recoveries	(2,234)	(3,518)
Balance, end of period	$ 25,381	$ 24,851

Schedule of Changes in Carrying

Schedule of Changes in Carrying Amount of Goodwill (Detail) - Entity [Domain] $ in Thousands	6 Months Ended
	Jun. 27, 2015USD ($)
Goodwill [Line Items]
Goodwill, balance, beginning of period	$ 1,367,294
Accumulated impairment losses, balance, beginning of period	(226,106)
Balance, beginning of period	1,141,188
Foreign currency translation	(5,414)
Goodwill, balance, end of period	1,361,880
Accumulated impairment losses, balance, end of period	(226,106)
Balance, end of period	1,135,774
Bracing and Vascular
Goodwill [Line Items]
Goodwill, balance, beginning of period	483,258
Balance, beginning of period	483,258
Goodwill, balance, end of period	483,258
Balance, end of period	483,258
Recovery Sciences
Goodwill [Line Items]
Goodwill, balance, beginning of period	495,999
Accumulated impairment losses, balance, beginning of period	(178,700)
Balance, beginning of period	317,299
Goodwill, balance, end of period	495,999
Accumulated impairment losses, balance, end of period	(178,700)
Balance, end of period	317,299
Surgical Implant
Goodwill [Line Items]
Goodwill, balance, beginning of period	47,406
Accumulated impairment losses, balance, beginning of period	(47,406)
Goodwill, balance, end of period	47,406
Accumulated impairment losses, balance, end of period	(47,406)
International
Goodwill [Line Items]
Goodwill, balance, beginning of period	340,631
Balance, beginning of period	340,631
Foreign currency translation	(5,414)
Goodwill, balance, end of period	335,217
Balance, end of period	$ 335,217

Summary of Identifiable Intangi

Summary of Identifiable Intangible Assets (Detail) - Entity [Domain] - USD ($) $ in Thousands	Jun. 27, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net	$ 818,230	$ 868,031
Finite lived, gross carrying amount	1,091,020	1,093,391
Finite lived, accumulated amortization	(665,971)	(623,511)
Finite lived, intangible assets, net	425,049	469,880
Trademarks and Trade Names
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	25,865	25,970
Finite lived, accumulated amortization	(11,251)	(9,902)
Finite lived, intangible assets, net	14,614	16,068
Indefinite lived intangible assets	393,181	398,151
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	567,347	569,360
Finite lived, accumulated amortization	(366,049)	(341,353)
Finite lived, intangible assets, net	201,298	228,007
Patents and Technology
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	486,365	486,466
Finite lived, accumulated amortization	(279,804)	(264,132)
Finite lived, intangible assets, net	206,561	222,334
Distributor Contracts And Relationships
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	4,729	4,771
Finite lived, accumulated amortization	(3,635)	(3,401)
Finite lived, intangible assets, net	1,094	1,370
Non-compete
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	6,714	6,824
Finite lived, accumulated amortization	(5,232)	(4,723)
Finite lived, intangible assets, net	$ 1,482	$ 2,101

Long Lived Assets - Additional

Long Lived Assets - Additional Information (Detail) - Jun. 27, 2015 - Entity [Domain] - USD ($) $ in Thousands	Total	Total
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets	$ 4,500	$ 4,500
Customer Relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives		4 years 8 months 12 days
Patents and Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives		8 years
Distributor Contracts And Relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives		2 years 2 months 12 days
Trademarks and Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives		5 years 9 months 18 days
Non-compete
Acquired Finite-Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives		1 year 10 months 24 days
Empi | Goodwill
Acquired Finite-Lived Intangible Assets [Line Items]
Percentage by which the fair value exceeds the carrying value	21.10%	21.10%
Empi | Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets		$ 4,500
Percentage by which the carrying value exceeds the fair value	18.10%	18.10%

Schedule of Estimated Amortizat

Schedule of Estimated Amortization Expense (Detail) - USD ($) $ in Thousands	Jun. 27, 2015	Dec. 31, 2014
Finite Lived Intangible Assets Future Amortization Expense [Line Items]
Remaining 2,015	$ 44,012
2,016	83,746
2,017	72,603
2,018	62,455
2,019	51,720
Thereafter	110,513
Finite lived, intangible assets, net	$ 425,049	$ 469,880

Schedule of Other Current Liabi

Schedule of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Jun. 27, 2015	Dec. 31, 2014
Other Current Liabilities [Line Items]
Accrued wages and related expenses	$ 31,510	$ 32,220
Accrued commissions	14,454	16,611
Accrued rebates	9,549	12,981
Accrued other taxes	4,126	4,987
Accrued professional expenses	2,943	2,682
Deferred tax liability	343	343
Other accrued liabilities	23,634	29,321
Other current liabilities	$ 86,559	$ 99,145

Schedule of Information Regardi

Schedule of Information Regarding Notional Amounts of Foreign Exchange Forward Contracts (Detail) - Dec. 31, 2014	USD ($)	MXN
Foreign Exchange Contract | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Foreign exchange contracts not designated as hedges	$ 526,000	MXN 7,682,000

Summary of Location and Fair Va

Summary of Location and Fair Value of Derivative Instruments in Condensed Consolidated Balance Sheets (Detail) $ in Thousands	Dec. 31, 2014USD ($)
Not Designated as Hedging Instrument | Foreign Exchange Forward | Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 4

Summary of Effect of Derivative

Summary of Effect of Derivative Instruments on Condensed Consolidated Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Foreign Exchange Forward | Other income (expense), net | Not Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Effect of derivative instruments	$ (4)	$ 77	$ (4)	$ 147

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Jan. 23, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent consideration	$ 0
Significant Unobservable Inputs (Level 3)
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent consideration	0
Speetec
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent consideration		$ 1,600
Speetec | Significant Unobservable Inputs (Level 3)
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business acquisition, contingent consideration amount total	$ 7,300
Business acquisition, contingent consideration percentage	25.00%
Contingent consideration	$ 0

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) $ in Thousands	Dec. 31, 2014USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign exchange forward contracts not designated as hedges	$ 4
Contingent consideration	0
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign exchange forward contracts not designated as hedges	4
Contingent consideration	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 0

Schedule of Debt Obligations (D

Schedule of Debt Obligations (Detail) - Entity [Domain] - USD ($) $ in Thousands	Jun. 27, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Other	$ 9	$ 63
Debt	2,357,966	2,270,916
Current maturities	(7,772)	(8,975)
Long-term debt	2,350,194	2,261,941
Revolving Credit Facility | Senior Secured Credit Facility
Debt Instrument [Line Items]
Debt	38,002	17,000
Senior Secured Term Loan | Senior Secured Credit Facility
Debt Instrument [Line Items]
Debt	1,025,775
New Tranche B Term Loan | Senior Secured Credit Facility
Debt Instrument [Line Items]
Debt		879,476
8.125% Second Lien Notes | Note Financing
Debt Instrument [Line Items]
Debt	1,000,001
8.75% Second Priority Senior Secured Notes
Debt Instrument [Line Items]
Debt		334,377
9.875% Senior unsecured notes
Debt Instrument [Line Items]
Debt		440,000
7.75% Senior Unsecured Notes
Debt Instrument [Line Items]
Debt		300,000
10.75% Third Lien Notes | Note Financing
Debt Instrument [Line Items]
Debt	292,650
9.75% Senior subordinated notes
Debt Instrument [Line Items]
Debt	$ 1,529	$ 300,000

Schedule of Debt Obligations (P

Schedule of Debt Obligations (Parenthetical) (Detail) - Entity [Domain] - USD ($) $ in Millions	Jun. 27, 2015	May. 13, 2015	May. 07, 2015	Dec. 31, 2014	Oct. 01, 2012	Mar. 20, 2012	Apr. 07, 2011	Oct. 18, 2010
Debt Instrument [Line Items]
Unamortized original issue premium	$ 47.8
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount			$ 1,015
Debt instrument, stated percentage rate			8.125%
8.75% Second Priority Senior Secured Notes
Debt Instrument [Line Items]
Debt instrument, face amount					$ 330	$ 330
Debt instrument, stated percentage rate	8.75%				8.75%	8.75%
Unamortized original issue premium				$ 4.4
9.875% Senior unsecured notes
Debt Instrument [Line Items]
Debt instrument, face amount					$ 440
Debt instrument, stated percentage rate	9.875%
7.75% Senior Unsecured Notes
Debt Instrument [Line Items]
Debt instrument, face amount							$ 300
Debt instrument, stated percentage rate	7.75%
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount			$ 298.5
Debt instrument, stated percentage rate			10.75%
9.75% Senior subordinated notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 1.5	$ 298.5						$ 300
Debt instrument, stated percentage rate	9.75%
Senior Secured Credit Facility | Senior Secured Term Loan
Debt Instrument [Line Items]
Debt instrument, face amount	$ 1,035		$ 1,035
Term loan facility, unamortized original issue discount	9.2
Senior Secured Credit Facility | New Tranche B Term Loan
Debt Instrument [Line Items]
Debt instrument, face amount				884.6
Term loan facility, unamortized original issue discount				$ 5.1
Note Financing | 8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 1,015
Debt instrument, stated percentage rate	8.125%
Term loan facility, unamortized original issue discount	$ 15
Note Financing | 10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 298.5
Debt instrument, stated percentage rate	10.75%
Term loan facility, unamortized original issue discount	$ 5.8

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	May. 07, 2015	Jun. 27, 2015	Nov. 20, 2007
Debt Instrument [Line Items]
Leverage ratio of consolidated senior secured first lien to adjusted EBITDA		535.00%
Senior Secured Credit Facility | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		0.50%
Senior Secured Credit Facility | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
Senior Secured Credit Facility | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
New Tranche B Term Loan | Base Rate Borrowings
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
New Tranche B Term Loan | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
New Tranche B Term Loan | LIBOR
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		1.00%
Senior Secured Term Loan
Debt Instrument [Line Items]
Debt instrument, market value		$ 1,033,700,000
Percentage of annual payments quarterly installments		0.25%
Percentage of prepay outstanding term loans of annual excess cash flow		50.00%
Percentage of prepay outstanding term loans of non-ordinary course asset sales		100.00%
Proceeds from single or series of transaction		$ 30,000,000
Annual amount from non-ordinary course asset sales		$ 100,000,000
Percentage of cash proceeds from issuance of debt		100.00%
Term loan prepayment premium		1.00%
Leverage ratio of consolidated senior secured first lien to adjusted EBITDA		359.00%
Senior Secured Term Loan | Minimum
Debt Instrument [Line Items]
Percentage of prepay outstanding term loans of annual excess cash flow		25.00%
Senior Secured Term Loan | Maximum
Debt Instrument [Line Items]
Percentage of prepay outstanding term loans of annual excess cash flow		0.00%
Senior Secured Term Loan | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		0.50%
Senior Secured Term Loan | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		1.00%
Senior Secured Term Loan | Base Rate Borrowings
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		2.25%
Senior Secured Term Loan | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
Senior Secured Term Loan | Senior Secured Credit Facility
Debt Instrument [Line Items]
Debt instrument, face amount	$ 1,035,000,000	$ 1,035,000,000
Issuance of term loans	20,000,000
Loan increment	150,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Debt instrument, market value		$ 38,000,000
Commitment Fees Rate		0.375%
Debt instrument, minimum fixed charge coverage ratio		100.00%
Revolving Credit Facility | Scenario 1
Debt Instrument [Line Items]
Revolving credit percentage of maximum availability		10.00%
Revolving Credit Facility | Scenario 2
Debt Instrument [Line Items]
Cash collection, number of business days		30 days
Revolving Credit Facility | Minimum
Debt Instrument [Line Items]
Available revolving credit facility		$ 9,000,000
Revolving Credit Facility | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		0.50%
Revolving Credit Facility | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		1.00%
Revolving Credit Facility | Base Rate Borrowings
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		1.25%
Revolving Credit Facility | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		2.25%
Revolving Credit Facility | Original Senior Secured Credit Facility
Debt Instrument [Line Items]
Senior Secured Credit Facility, face amount			$ 100,000,000
Revolving Credit Facility | Senior Secured Credit Facility
Debt Instrument [Line Items]
Senior Secured Credit Facility, face amount	150,000,000
Senior Secured Credit Facility, increment	$ 50,000,000
Senior Secured Credit Facility
Debt Instrument [Line Items]
Weighted Average Interest Rate		4.19%

Debt (Senior Notes, Debt Issuan

Debt (Senior Notes, Debt Issuance Costs and Loss on Modification and Extinguishment of Debt) - Additional Information (Detail) - Entity [Domain] - USD ($) $ in Thousands	May. 16, 2015	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014	May. 13, 2015	May. 07, 2015	Dec. 31, 2014	Oct. 01, 2012	Mar. 20, 2012	Apr. 07, 2011	Oct. 18, 2010
Debt Instrument [Line Items]
Loss on modification and extinguishment of debt		$ (67,967)	$ (1,019)	$ (67,967)	$ (1,019)
Premium related to debt redemption		47,800		47,800
Non-cash write off of unamortized debt issuance costs				11,900	600
Arrangement, amendment and other fees of debt				8,300	400
Unamortized debt issuance costs		15,400		15,400				$ 28,600
Amortization of debt issuance costs		$ 1,200	$ 2,000	$ 3,300	3,900
7.75% Senior Unsecured Notes
Debt Instrument [Line Items]
Debt instrument, face amount											$ 300,000
Debt instrument, stated percentage rate		7.75%		7.75%
Debt instrument maturity date				Apr. 15, 2018
Redemption price	103.875%
9.875% Senior unsecured notes
Debt Instrument [Line Items]
Debt instrument, face amount									$ 440,000
Debt instrument, stated percentage rate		9.875%		9.875%
Debt instrument maturity date				Apr. 15, 2018
Redemption price	104.938%
Repurchase price percentage				101.00%
8.75% Second Priority Senior Secured Notes
Debt Instrument [Line Items]
Debt instrument, face amount									$ 330,000	$ 330,000
Debt instrument, stated percentage rate		8.75%		8.75%					8.75%	8.75%
Debt instrument maturity date				Mar. 15, 2018
Redemption price	104.375%
Premium related to debt redemption								$ 4,400
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount							$ 1,015,000
Debt instrument, stated percentage rate							8.125%
Debt instrument maturity date				Jun. 15, 2021
Repurchase price percentage				101.00%
8.125% Second Lien Notes | Significant Other Observable Inputs (Level 2)
Debt Instrument [Line Items]
Debt instrument, stated percentage rate		8.125%		8.125%
Debt instrument, market value		$ 1,042,900		$ 1,042,900
8.125% Second Lien Notes | Prior to June 15, 2018 - Option One
Debt Instrument [Line Items]
Redemption price				100.00%
8.125% Second Lien Notes | prior to June 15, 2019
Debt Instrument [Line Items]
Redemption price				103.00%
Percentage of debt redeemed				15.00%
8.125% Second Lien Notes | Prior to June 15, 2018 - Option Two
Debt Instrument [Line Items]
Redemption price				108.125%
Percentage of aggregate principal amount of notes to be outstanding				35.00%
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount							$ 298,500
Debt instrument, stated percentage rate							10.75%
Debt instrument maturity date				Apr. 15, 2020
Repurchase price percentage				101.00%
10.75% Third Lien Notes | Significant Other Observable Inputs (Level 2)
Debt Instrument [Line Items]
Debt instrument, stated percentage rate		10.75%		10.75%
Debt instrument, market value		$ 308,900		$ 308,900
9.75% Senior subordinated notes
Debt Instrument [Line Items]
Debt instrument, face amount		$ 1,500		$ 1,500		$ 298,500						$ 300,000
Debt instrument, stated percentage rate		9.75%		9.75%
Debt instrument maturity date				Oct. 15, 2017
9.75% Senior subordinated notes | 9.75 % Senior Subordinated Notes Optional Redemption On October 15, 2015
Debt Instrument [Line Items]
Redemption price				102.438%
9.75% Senior subordinated notes | 9.75 % Senior Subordinated Notes Optional Redemption On October 15, 2016
Debt Instrument [Line Items]
Redemption price				100.00%
Amended Senior Secured Credit Facility
Debt Instrument [Line Items]
Capitalized debt issuance costs				$ 5,500	$ 1,500

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - Entity [Domain] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014	Dec. 31, 2014
Income Taxes [Line Items]
Income tax expense (benefit)	$ (3,007)	$ 6,754	$ 5,323	$ 9,378
(Loss) income before income taxes	$ (80,819)	$ (18,453)	$ (107,714)	$ (52,002)
Effective tax rate	3.70%	(36.60%)	(4.90%)	(18.00%)
Valuation allowance, deferred tax assets	$ 27,700		$ 42,700
Gross unrecognized tax benefits	14,200		14,200		$ 13,900
Change in unrecognized tax benefits			300
Accrued interest and penalties	2,400		2,400
Expected decrease in unrecognized tax benefits			400
Unrecognized tax benefits resulting from foreign and U.S. state tax positions	$ 5,600		$ 5,600

Stock Option Plans and Stock-56

Stock Option Plans and Stock-Based Compensation - Additional Information (Detail) - $ / shares	1 Months Ended	6 Months Ended		12 Months Ended
	Feb. 28, 2013	Jun. 27, 2015	Jun. 28, 2014	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available to grant		10,575,529
Exercise price as a percentage of the fair market value of underlying shares on the date of grant		100.00%
Stock option vest		33.33%
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options modified	310,000
Granted stock options		593,621	1,049,500
2013 Vested Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares expiration period					10 years
2014 Vested Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares expiration period				10 years
Performance Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		444,169	769,497
Time-Based Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		128,331	280,003
Option granted, weighted average grant date fair value		$ 6.04	$ 6.10
Twenty Fifteen Vested Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		21,121
Option granted, weighted average grant date fair value		$ 5.27
Director Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		23,000
Option granted, weighted average grant date fair value		$ 6.92
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares expiration period		10 years

Summary of Assumptions Used to

Summary of Assumptions Used to Estimate Fair Value of Time-Based Options, Vested Options and Director Service Options of Stock Options Granted (Detail)	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	33.30%	33.20%	33.30%	33.20%
Risk-free interest rate	1.80%	2.20%
Risk-free interest rate, minimum			1.50%	2.00%
Risk-free interest rate, maximum			2.00%	2.20%
Expected years until exercise	6 years 6 months	6 years 4 months 24 days		6 years 4 months 24 days
Expected dividend yield	0.00%	0.00%	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected years until exercise			5 years 1 month 6 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected years until exercise			8 years 3 months 18 days

Schedule of Recorded Non-cash S

Schedule of Recorded Non-cash Stock-based Compensation Expense (Detail) - Entity [Domain] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	$ 539	$ 487	$ 1,152	$ 931
Cost of Sales
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	31	24	61	47
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	506	465	1,085	883
Research and Development Expense
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	$ 2	$ (2)	$ 6	$ 1

Membership Deficit - Additional

Membership Deficit - Additional Information (Detail) - 6 months ended Jun. 27, 2015 - USD ($) $ in Millions	Total
Class of Stock [Line Items]
Shares issued	8,848
Options exercised	30,529
Shares withheld	21,681
Aggregate market value of shares withheld	$ 0.4
Remaining common stock issued, shares	8,848

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - Jun. 27, 2015 - Blackstone Management Partners LLC - USD ($) $ in Thousands	Total	Total
Related Party Transaction [Line Items]
Maximum annual monitoring fee under advisory and consulting services		$ 7,000
Annual monitoring fee maximum under advisory and consulting services, percentage		2.00%
Annual monitoring fee recorded as component of selling, general and administrative expense	$ 1,750	$ 3,500

Commitments And Contingencies -

Commitments And Contingencies - Additional Information (Detail) - Jun. 27, 2015 $ in Millions	USD ($)LegalMatterPlaintiff
Commitments and Contingencies Disclosure [Line Items]
Number of pending cases | LegalMatter	2
Accrued unpaid settlement	$ 0.2
Canada
Commitments and Contingencies Disclosure [Line Items]
Number of plaintiffs | Plaintiff	45

Segment and Geographic Inform62

Segment and Geographic Information - Additional Information (Detail) - Segment	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Segment Reporting Information [Line Items]
Number of operating segments	4	4

Information Regarding Reportabl

Information Regarding Reportable Business Segments (Detail) - Entity [Domain] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Net sales:
Net sales	$ 310,843	$ 313,867	$ 590,944	$ 596,611
Operating income:
Operating income (loss)	30,945	25,521	51,022	35,723
Operating Segments | Bracing and Vascular
Net sales:
Net sales	136,179	128,253	250,083	237,759
Operating income:
Operating income (loss)	31,497	26,086	52,393	45,571
Operating Segments | Recovery Sciences
Net sales:
Net sales	71,043	75,911	138,158	144,781
Operating income:
Operating income (loss)	19,702	21,745	36,126	39,143
Operating Segments | Surgical Implant
Net sales:
Net sales	28,071	25,080	54,997	49,012
Operating income:
Operating income (loss)	4,392	2,803	8,712	5,623
Operating Segments | International
Net sales:
Net sales	75,550	84,623	147,706	165,059
Operating income:
Operating income (loss)	13,312	15,576	25,697	30,282
Expenses not allocated to segments and eliminations
Operating income:
Operating income (loss)	$ (37,958)	$ (40,689)	$ (71,906)	$ (84,896)

Net Sales by Geographic Area (D

Net Sales by Geographic Area (Detail) - Entity [Domain] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Net sales:
Sales revenue goods net	$ 310,843	$ 313,867	$ 590,944	$ 596,611
United States
Net sales:
Sales revenue goods net	235,293	229,244	443,238	431,552
Other Europe, Middle East, and Africa
Net sales:
Sales revenue goods net	35,863	40,134	69,557	78,511
Germany
Net sales:
Sales revenue goods net	20,838	23,799	41,872	48,270
Australia And Asia Pacific
Net sales:
Sales revenue goods net	10,500	10,943	20,391	20,057
Canada
Net sales:
Sales revenue goods net	6,381	6,751	11,733	12,964
Latin America
Net sales:
Sales revenue goods net	$ 1,968	$ 2,996	$ 4,153	$ 5,257

Supplemental Guarantor Conden65

Supplemental Guarantor Condensed Consolidating Financial Statements - Additional Information (Detail)	Jun. 27, 2015	May. 07, 2015
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate		8.125%
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate		10.75%
9.75% Senior subordinated notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate	9.75%
DJO Finco
Debt Instrument [Line Items]
Subsidiaries owned	100.00%
DJO Finco | 8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate	8.125%
DJO Finco | 10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate	10.75%
DJO Finco | 9.75% Senior subordinated notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate	9.75%

Schedule of Condensed Consolida

Schedule of Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Thousands	Jun. 27, 2015	Dec. 31, 2014	Jun. 28, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 48,385	$ 31,144	$ 36,643	$ 43,578
Accounts receivable, net	188,277	188,060
Inventories, net	181,953	175,340
Deferred tax assets, net	24,598	24,598
Prepaid expenses and other current assets	19,063	17,172
Total current assets	462,276	436,314
Property and equipment, net	120,583	120,107
Goodwill	1,135,774	1,141,188
Intangible assets, net	818,230	868,031
Other non-current assets	19,536	32,853
Total assets	2,556,399	2,598,493
Current liabilities:
Accounts payable	66,002	62,960
Current portion of debt obligations	7,772	8,975
Other current liabilities	110,738	128,745
Total current liabilities	184,512	200,680
Long-term debt obligations	2,350,194	2,261,941
Deferred tax liabilities, net	246,262	243,123
Other long-term liabilities	14,324	14,365
Total liabilities	2,795,292	2,720,109
Noncontrolling interests	2,878	2,618
Total membership (deficit) equity	(241,771)	(124,234)
Total liabilities and (deficit) equity	2,556,399	2,598,493
DJOFL
Current assets:
Cash and cash equivalents	25,881	12,958	16,457	22,370
Prepaid expenses and other current assets	177	160
Total current assets	26,058	13,118
Investment in subsidiaries	1,297,700	1,297,699
Intercompany receivables	801,154	836,759
Other non-current assets	15,442	28,632
Total assets	2,140,354	2,176,208
Current liabilities:
Current portion of debt obligations	7,763	8,912
Other current liabilities	24,168	29,589
Total current liabilities	31,931	38,501
Long-term debt obligations	2,350,194	2,261,941
Total liabilities	2,382,125	2,300,442
Total membership (deficit) equity	(241,771)	(124,234)
Total liabilities and (deficit) equity	2,140,354	2,176,208
Guarantors
Current assets:
Cash and cash equivalents	2,533	3	560	358
Accounts receivable, net	141,767	140,782
Inventories, net	146,002	145,046
Deferred tax assets, net	24,367	24,351
Prepaid expenses and other current assets	12,696	11,464
Total current assets	327,365	321,646
Property and equipment, net	106,904	106,191
Goodwill	1,066,479	1,066,479
Intangible assets, net	805,564	853,023
Investment in subsidiaries	1,686,557	1,686,557
Other non-current assets	1,861	1,822
Total assets	3,994,730	4,035,718
Current liabilities:
Accounts payable	55,412	50,590
Other current liabilities	62,183	70,073
Total current liabilities	117,595	120,663
Deferred tax liabilities, net	240,925	237,813
Intercompany payables, net	464,367	552,612
Other long-term liabilities	12,674	12,243
Total liabilities	835,561	923,331
Total membership (deficit) equity	3,159,169	3,112,387
Total liabilities and (deficit) equity	3,994,730	4,035,718
Non-Guarantors
Current assets:
Cash and cash equivalents	19,971	18,183	$ 19,626	20,848
Accounts receivable, net	46,510	47,278
Inventories, net	47,659	31,134
Deferred tax assets, net	231	247
Prepaid expenses and other current assets	6,190	5,548
Total current assets	120,561	102,390
Property and equipment, net	13,776	14,071
Goodwill	101,376	109,260
Intangible assets, net	12,666	15,008
Investment in subsidiaries	51,904	56,572
Other non-current assets	2,233	2,399
Total assets	302,516	299,700
Current liabilities:
Accounts payable	10,590	12,370
Current portion of debt obligations	9	63
Other current liabilities	24,387	29,083
Total current liabilities	34,986	41,516
Deferred tax liabilities, net	5,337	5,310
Intercompany payables, net	150,610	135,833
Other long-term liabilities	1,650	2,122
Total liabilities	192,583	184,781
Noncontrolling interests	2,878	2,618
Total membership (deficit) equity	107,055	112,301
Total liabilities and (deficit) equity	302,516	299,700
Eliminations
Current assets:
Cash and cash equivalents				$ 2
Inventories, net	(11,708)	(840)
Total current assets	(11,708)	(840)
Property and equipment, net	(97)	(155)
Goodwill	(32,081)	(34,551)
Investment in subsidiaries	(3,036,161)	(3,040,828)
Intercompany receivables	(801,154)	(836,759)
Total assets	(3,881,201)	(3,913,133)
Current liabilities:
Intercompany payables, net	(614,977)	(688,445)
Total liabilities	(614,977)	(688,445)
Total membership (deficit) equity	(3,266,224)	(3,224,688)
Total liabilities and (deficit) equity	$ (3,881,201)	$ (3,913,133)

Schedule of Condensed Consoli67

Schedule of Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Net sales	$ 310,843	$ 313,867	$ 590,944	$ 596,611
Cost of sales (exclusive of amortization of intangible assets of $7,886 and $15,773 for three and six months ended June 27, 2015 and $8,652 and $17,335 for the three and six months ended June 28, 2014, respectively)	125,536	127,440	234,778	243,155
Selling, general and administrative	119,023	127,803	238,796	251,333
Research and development	8,739	9,603	17,639	19,341
Amortization of intangible assets	22,100	23,500	44,209	47,059
Impairment of intangible assets	4,500		4,500
Costs and Expenses	279,898	288,346	539,922	560,888
Operating income (loss)	30,945	25,521	51,022	35,723
Other (expense) income:
Interest (expense) income, net	(44,552)	(43,567)	(87,373)	(87,238)
Loss on modification and extinguishment of debt	(67,967)	(1,019)	(67,967)	(1,019)
Other expense, net	755	612	(3,396)	532
Nonoperating Income (Expense), Total	(111,764)	(43,974)	(158,736)	(87,725)
(Loss) income before income taxes	(80,819)	(18,453)	(107,714)	(52,002)
Income tax benefit (provision)	3,007	(6,754)	(5,323)	(9,378)
Net (loss) income	(77,812)	(25,207)	(113,037)	(61,380)
Net income attributable to noncontrolling interests	(165)	(227)	(466)	(576)
Net (loss) income attributable to DJOFL	(77,977)	(25,434)	(113,503)	(61,956)
DJOFL
Other (expense) income:
Interest (expense) income, net	(44,567)	(43,461)	(87,438)	(87,159)
Loss on modification and extinguishment of debt	(67,967)	(1,019)	(67,967)	(1,019)
Equity in (loss) income of subsidiaries, net	34,558	19,046	41,902	26,222
Nonoperating Income (Expense), Total	(77,976)	(25,434)	(113,503)	(61,956)
(Loss) income before income taxes	(77,976)	(25,434)	(113,503)	(61,956)
Net (loss) income	(77,976)	(25,434)	(113,503)	(61,956)
Net (loss) income attributable to DJOFL	(77,976)	(25,434)	(113,503)	(61,956)
Guarantors
Net sales	274,312	271,593	525,294	509,772
Cost of sales (exclusive of amortization of intangible assets of $7,886 and $15,773 for three and six months ended June 27, 2015 and $8,652 and $17,335 for the three and six months ended June 28, 2014, respectively)	110,395	111,407	208,674	211,665
Selling, general and administrative	97,200	100,366	194,126	196,778
Research and development	8,153	8,545	16,071	17,068
Amortization of intangible assets	21,479	22,340	42,958	44,755
Impairment of intangible assets	4,500		4,500
Costs and Expenses	241,727	242,658	466,329	470,266
Operating income (loss)	32,585	28,935	58,965	39,506
Other (expense) income:
Interest (expense) income, net	23	42	80	91
Other expense, net	(72)	354	(592)	147
Intercompany (expense) income, net	(8,573)	361	(8,254)	709
Nonoperating Income (Expense), Total	(8,622)	757	(8,766)	947
(Loss) income before income taxes	23,963	29,692	50,199	40,453
Income tax benefit (provision)	4,029	(5,952)	(3,959)	(7,333)
Net (loss) income	27,992	23,740	46,240	33,120
Net (loss) income attributable to DJOFL	27,992	23,740	46,240	33,120
Non-Guarantors
Net sales	75,498	81,513	146,034	159,589
Cost of sales (exclusive of amortization of intangible assets of $7,886 and $15,773 for three and six months ended June 27, 2015 and $8,652 and $17,335 for the three and six months ended June 28, 2014, respectively)	57,651	59,559	110,985	113,519
Selling, general and administrative	21,823	27,437	44,670	54,555
Research and development	586	1,058	1,568	2,273
Amortization of intangible assets	621	1,160	1,251	2,304
Costs and Expenses	80,681	89,214	158,474	172,651
Operating income (loss)	(5,183)	(7,701)	(12,440)	(13,062)
Other (expense) income:
Interest (expense) income, net	(8)	(148)	(15)	(170)
Other expense, net	827	258	(2,804)	385
Intercompany (expense) income, net	8,267	(489)	8,292	(753)
Nonoperating Income (Expense), Total	9,086	(379)	5,473	(538)
(Loss) income before income taxes	3,903	(8,080)	(6,967)	(13,600)
Income tax benefit (provision)	(1,022)	(802)	(1,364)	(2,045)
Net (loss) income	2,881	(8,882)	(8,331)	(15,645)
Net income attributable to noncontrolling interests	(165)	(227)	(466)	(576)
Net (loss) income attributable to DJOFL	2,716	(9,109)	(8,797)	(16,221)
Eliminations
Net sales	(38,967)	(39,239)	(80,384)	(72,750)
Cost of sales (exclusive of amortization of intangible assets of $7,886 and $15,773 for three and six months ended June 27, 2015 and $8,652 and $17,335 for the three and six months ended June 28, 2014, respectively)	(42,510)	(43,526)	(84,881)	(82,029)
Costs and Expenses	(42,510)	(43,526)	(84,881)	(82,029)
Operating income (loss)	3,543	4,287	4,497	9,279
Other (expense) income:
Intercompany (expense) income, net	306	128	(38)	44
Equity in (loss) income of subsidiaries, net	(34,558)	(19,046)	(41,902)	(26,222)
Nonoperating Income (Expense), Total	(34,252)	(18,918)	(41,940)	(26,178)
(Loss) income before income taxes	(30,709)	(14,631)	(37,443)	(16,899)
Net (loss) income	(30,709)	(14,631)	(37,443)	(16,899)
Net (loss) income attributable to DJOFL	$ (30,709)	$ (14,631)	$ (37,443)	$ (16,899)

Schedule of Condensed Consoli68

Schedule of Condensed Consolidating Statements of Operations (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Cost of sales, amortization of intangible assets	$ 7,886	$ 8,652	$ 15,773	$ 17,335

Schedule of Condensed Consoli69

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Net (loss) income	$ (77,812)	$ (25,207)	$ (113,037)	$ (61,380)
Other comprehensive income, net of taxes:
Foreign currency translation adjustments, net of tax (provision) benefit of $(152) and $340 for the three and six months ended June 27, 2015, and $345 and $335 for the three and six months ended June 28, 2014, respectively	4,137	(1,602)	(5,305)	(1,905)
Other comprehensive income (loss)	4,137	(1,602)	(5,305)	(1,905)
Comprehensive (loss) income	(73,675)	(26,809)	(118,342)	(63,285)
Comprehensive income attributable to noncontrolling interests	(243)	(199)	(260)	(544)
Comprehensive (loss) income attributable to DJO Finance LLC	(73,918)	(27,008)	(118,602)	(63,829)
DJOFL
Net (loss) income	(77,976)	(25,434)	(113,503)	(61,956)
Other comprehensive income, net of taxes:
Comprehensive (loss) income	(77,976)	(25,434)	(113,503)	(61,956)
Comprehensive (loss) income attributable to DJO Finance LLC	(77,976)	(25,434)	(113,503)	(61,956)
Guarantors
Net (loss) income	27,992	23,740	46,240	33,120
Other comprehensive income, net of taxes:
Comprehensive (loss) income	27,992	23,740	46,240	33,120
Comprehensive (loss) income attributable to DJO Finance LLC	27,992	23,740	46,240	33,120
Non-Guarantors
Net (loss) income	2,881	(8,882)	(8,331)	(15,645)
Other comprehensive income, net of taxes:
Foreign currency translation adjustments, net of tax (provision) benefit of $(152) and $340 for the three and six months ended June 27, 2015, and $345 and $335 for the three and six months ended June 28, 2014, respectively	4,137	(1,602)	(5,305)	(1,905)
Other comprehensive income (loss)	4,137	(1,602)	(5,305)	(1,905)
Comprehensive (loss) income	7,018	(10,484)	(13,636)	(17,550)
Comprehensive income attributable to noncontrolling interests	(243)	(199)	(260)	(544)
Comprehensive (loss) income attributable to DJO Finance LLC	6,775	(10,683)	(13,896)	(18,094)
Eliminations
Net (loss) income	(30,709)	(14,631)	(37,443)	(16,899)
Other comprehensive income, net of taxes:
Comprehensive (loss) income	(30,709)	(14,631)	(37,443)	(16,899)
Comprehensive (loss) income attributable to DJO Finance LLC	$ (30,709)	$ (14,631)	$ (37,443)	$ (16,899)

Schedule of Condensed Consoli70

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Foreign currency translation adjustment, tax benefit (provision)	$ (152)	$ 345	$ 340	$ 335

Schedule of Condensed Consoli71

Schedule of Condensed Consolidating Statements of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Cash Flows from Operating Activities:
Net (loss) income	$ (77,812)	$ (25,207)	$ (113,037)	$ (61,380)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			17,118	17,200
Amortization of intangible assets	22,100	23,500	44,209	47,059
Amortization of debt issuance costs and non-cash interest expense			4,235	4,219
Loss on modification and extinguishment of debt	67,967	1,019	67,967	1,019
Stock-based compensation expense	539	487	1,152	931
Impairment of intangible assets	4,500		4,500
(Loss) gain on disposal of assets, net			258	(1,352)
Deferred income tax expense (benefit)			3,735	6,773
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable			(3,389)	(6,629)
Inventories			(8,577)	(4,393)
Prepaid expenses and other assets			(2,038)	2,626
Accounts payable and other current liabilities			(6,522)	11,956
Net cash (used in) provided by operating activities			9,611	18,029
Cash flows from investing activities:
Cash paid in connection with acquisitions, net of cash acquired				(4,587)
Purchases of property and equipment			(19,466)	(31,706)
Other investing activities, net			24	(894)
Proceeds from disposition of assets			24
Net cash (provided by) used in investing activities			(19,442)	(37,187)
Cash Flows from Financing Activities:
Proceeds from issuance of debt			2,445,826	942,294
Repayments of debt			(2,356,121)	(920,458)
Payment of debt issuance costs			(61,662)	(1,812)
Payment of contingent consideration				(5,690)
Investment by parent				22
Cash paid in connection with the cancellation of vested options				(2,001)
Net cash provided by (used in) financing activities			28,043	12,355
Effect of exchange rate changes on cash and cash equivalents			(971)	(132)
Net (decrease) increase in cash and cash equivalents			17,241	(6,935)
Cash and cash equivalents at beginning of period			31,144	43,578
Cash and cash equivalents at end of period	48,385	36,643	48,385	36,643
DJOFL
Cash Flows from Operating Activities:
Net (loss) income	(77,976)	(25,434)	(113,503)	(61,956)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Amortization of debt issuance costs and non-cash interest expense			4,235	4,219
Loss on modification and extinguishment of debt	67,967	1,019	67,967	1,019
Equity in income of subsidiaries, net	(34,558)	(19,046)	(41,902)	(26,222)
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Prepaid expenses and other assets			(17)	87
Accounts payable and other current liabilities			(5,422)	3,053
Net cash (used in) provided by operating activities			(88,642)	(79,800)
Cash Flows from Financing Activities:
Intercompany			73,474	55,784
Proceeds from issuance of debt			2,445,826	942,294
Repayments of debt			(2,356,073)	(920,400)
Payment of debt issuance costs			(61,662)	(1,812)
Investment by parent				22
Cash paid in connection with the cancellation of vested options				(2,001)
Net cash provided by (used in) financing activities			101,565	73,887
Net (decrease) increase in cash and cash equivalents			12,923	(5,913)
Cash and cash equivalents at beginning of period			12,958	22,370
Cash and cash equivalents at end of period	25,881	16,457	25,881	16,457
Guarantors
Cash Flows from Operating Activities:
Net (loss) income	27,992	23,740	46,240	33,120
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			14,790	14,199
Amortization of intangible assets	21,479	22,340	42,958	44,755
Stock-based compensation expense			1,152	931
Impairment of intangible assets	4,500		4,500
(Loss) gain on disposal of assets, net			139	(1,389)
Deferred income tax expense (benefit)			3,351	6,813
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable			(985)	(2,188)
Inventories			185	(2,656)
Prepaid expenses and other assets			(1,202)	3,258
Accounts payable and other current liabilities			(2,199)	9,353
Net cash (used in) provided by operating activities			108,929	106,196
Cash flows from investing activities:
Purchases of property and equipment			(16,535)	(28,890)
Other investing activities, net				(711)
Proceeds from disposition of assets			24
Net cash (provided by) used in investing activities			(16,511)	(29,601)
Cash Flows from Financing Activities:
Intercompany			(89,888)	(70,703)
Payment of contingent consideration				(5,690)
Net cash provided by (used in) financing activities			(89,888)	(76,393)
Net (decrease) increase in cash and cash equivalents			2,530	202
Cash and cash equivalents at beginning of period			3	358
Cash and cash equivalents at end of period	2,533	560	2,533	560
Non-Guarantors
Cash Flows from Operating Activities:
Net (loss) income	2,881	(8,882)	(8,331)	(15,645)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			2,377	3,099
Amortization of intangible assets	621	1,160	1,251	2,304
(Loss) gain on disposal of assets, net			127	37
Deferred income tax expense (benefit)			384	(20)
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable			(2,404)	(4,441)
Inventories			(1,603)	6,727
Prepaid expenses and other assets			(892)	(604)
Accounts payable and other current liabilities			(3,322)	(13)
Net cash (used in) provided by operating activities			(12,413)	(8,556)
Cash flows from investing activities:
Cash paid in connection with acquisitions, net of cash acquired				(4,587)
Purchases of property and equipment			(2,942)	(2,907)
Other investing activities, net				(183)
Net cash (provided by) used in investing activities			(2,942)	(7,677)
Cash Flows from Financing Activities:
Intercompany			18,162	15,201
Repayments of debt			(48)	(58)
Net cash provided by (used in) financing activities			18,114	15,143
Effect of exchange rate changes on cash and cash equivalents			(971)	(132)
Net (decrease) increase in cash and cash equivalents			1,788	(1,222)
Cash and cash equivalents at beginning of period			18,183	20,848
Cash and cash equivalents at end of period	19,971	19,626	19,971	19,626
Eliminations
Cash Flows from Operating Activities:
Net (loss) income	(30,709)	(14,631)	(37,443)	(16,899)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			(49)	(98)
(Loss) gain on disposal of assets, net			(8)
Deferred income tax expense (benefit)				(20)
Equity in income of subsidiaries, net	$ 34,558	$ 19,046	41,902	26,222
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Inventories			(7,159)	(8,464)
Prepaid expenses and other assets			73	(115)
Accounts payable and other current liabilities			4,421	(437)
Net cash (used in) provided by operating activities			1,737	189
Cash flows from investing activities:
Purchases of property and equipment			11	91
Net cash (provided by) used in investing activities			11	91
Cash Flows from Financing Activities:
Intercompany			(1,748)	(282)
Net cash provided by (used in) financing activities			$ (1,748)	(282)
Net (decrease) increase in cash and cash equivalents				(2)
Cash and cash equivalents at beginning of period				$ 2

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - Jun. 30, 2015 - Subsequent Event - Zimmer Biomet Holdings Inc - USD ($) $ in Millions	Total
Subsequent Event [Line Items]
Purchase price, cash payment	$ 24
Business acquisition, financing facilities	$ 20