Djo Finance 10-Q 14 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 14, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
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	As of May 14, 2018, 100% of the issuer’s membership interests were owned by DJO Holdings LLC.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 34,597	$ 31,985
Accounts receivable, net	196,478	190,324
Inventories, net	187,675	169,137
Prepaid expenses and other current assets	21,984	20,218
Current assets of discontinued operations	511	511
Total current assets	441,245	412,175
Property and equipment, net	133,269	133,522
Goodwill	865,116	864,112
Intangible assets, net	592,609	607,088
Other assets	5,884	5,128
Total assets	2,038,123	2,022,025
Current liabilities:
Accounts payable	123,351	98,331
Accrued interest	46,565	18,015
Current portion of debt obligations	16,102	15,936
Other current liabilities	99,821	126,360
Total current liabilities	285,839	258,642
Long-term debt obligations	2,397,386	2,398,184
Deferred tax liabilities, net	144,708	142,597
Other long-term liabilities	14,077	13,080
Total liabilities	2,842,010	2,812,503
Commitments and contingencies
DJO Finance LLC membership deficit:
Member capital	844,563	844,115
Accumulated deficit	(1,633,162)	(1,615,536)
Accumulated other comprehensive loss	(17,723)	(21,072)
Total membership deficit	(806,322)	(792,493)
Noncontrolling interests	2,435	2,015
Total deficit	(803,887)	(790,478)
Total liabilities and deficit	$ 2,038,123	$ 2,022,025

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Income Statement [Abstract]
Net sales	$ 292,629	$ 288,389
Operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,658 and $6,981 for three months ended March 31, 2018 and April 1, 2017, respectively)	119,936	119,569
Selling, general and administrative	115,316	134,162
Research and development	9,282	9,139
Amortization of intangible assets	14,598	18,845
Costs and Expenses, Total	259,132	281,715
Operating income	33,497	6,674
Other (expense) income:
Interest expense, net	(43,922)	(42,687)
Other (expense) income, net	(1,540)	288
Nonoperating Income (Expense), Total	(45,462)	(42,399)
Loss before income taxes	(11,965)	(35,725)
Income tax provision	(5,385)	(4,078)
Net loss from continuing operations	(17,350)	(39,803)
Net income from discontinued operations	144	58
Net loss	(17,206)	(39,745)
Net income attributable to noncontrolling interests	(362)	(224)
Net loss attributable to DJO Finance LLC	$ (17,568)	$ (39,969)

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Income Statement [Abstract]
Cost of sales, amortization of intangible assets	$ 6,658	$ 6,981

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (17,206)	$ (39,745)
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustments, net of tax provision of $1,366 and $(112) for the three months ended March 31, 2018 and April 1, 2017, respectively	1,502	1,749
Unrealized gain on cash flow hedges, net of tax provision of $471 and zero for the three months ended March 31, 2018 and April 1, 2017, respectively	1,905	846
Other comprehensive income	3,407	2,595
Comprehensive loss	(13,799)	(37,150)
Comprehensive income attributable to noncontrolling interests	(420)	(253)
Comprehensive loss attributable to DJO Finance LLC	$ (14,219)	$ (37,403)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax provision	$ 1,366,000	$ (112,000)
Unrealized gain on cash flow hedges, tax provision	$ 471,000	$ 0

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Deficit $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Balance at December 31, 2017	$ (790,478)
Net (loss) income	(17,206)
Other comprehensive income, net of taxes	3,407
Stock-based compensation	448
Balance at March 31, 2018	(803,887)
Member capital
Balance at December 31, 2017	844,115
Stock-based compensation	448
Balance at March 31, 2018	844,563
Accumulated deficit
Balance at December 31, 2017	(1,615,536)
Net (loss) income	(17,568)
Balance at March 31, 2018	(1,633,162)
Accumulated other comprehensive loss
Balance at December 31, 2017	(21,072)
Other comprehensive income, net of taxes	3,349
Balance at March 31, 2018	(17,723)
Total membership deficit
Balance at December 31, 2017	(792,493)
Net (loss) income	(17,568)
Other comprehensive income, net of taxes	3,349
Stock-based compensation	448
Balance at March 31, 2018	(806,322)
Noncontrolling interests
Balance at December 31, 2017	2,015
Net (loss) income	362
Other comprehensive income, net of taxes	58
Balance at March 31, 2018	$ 2,435

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Cash flows from operating activities:
Net loss	$ (17,206)	$ (39,745)
Net income from discontinued operations	(144)	(58)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	10,907	10,929
Amortization of intangible assets	14,598	18,845
Amortization of debt issuance costs and non-cash interest expense	2,138	2,019
Stock-based compensation expense	448	454
Loss on disposal of assets, net	398	130
Deferred income tax expense	99	2,910
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	(5,147)	6,033
Inventories	(16,936)	(2,375)
Prepaid expenses and other assets	(2,328)	3,138
Accrued interest	28,550	28,602
Accounts payable and other current liabilities	(3,210)	7,741
Net cash provided by continuing operating activities	12,167	38,623
Net cash provided by discontinued operations	144	58
Net cash provided by operating activities	12,311	38,681
Cash flows from investing activities:
Purchases of property and equipment	(6,914)	(7,474)
Net cash used in investing activities	(6,914)	(7,474)
Cash flows from financing activities:
Proceeds from issuance of debt	20,000
Repayments of debt obligations	(23,357)	(8,638)
Repurchase of common stock		(3,600)
Investment by parent		500
Net cash used in financing activities	(3,357)	(11,738)
Effect of exchange rate changes on cash and cash equivalents	572	319
Net increase in cash and cash equivalents	2,612	19,788
Cash and cash equivalents at the beginning of the period	31,985	35,212
Cash and cash equivalents at the end of the period	34,597	55,000
Supplemental disclosures of cash flow information:
Cash paid for interest	15,928	12,137
Cash paid for taxes, net	1,611	1,201
Non-cash investing activities:
Purchases of surgical instruments included in accounts payable	$ 4,190	$ 4,080

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	1. ORGANIZATION AND BASIS OF PRESENTATION Organization and Business We are a global developer, manufacturer and distributor of high-quality medical devices with a broad range of products used for rehabilitation, pain management and physical therapy. 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 clinical 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, shoulder and elbow. Our International segment offers all of our products to customers outside the United States. See Note 15 for additional information about our reportable segments. During the fourth quarter of 2015, we ceased manufacturing, selling and distributing products of our Empi business and the related insurance billing operations domestically. The Empi business primarily manufactured and sold home electrotherapy devices, such as TENS devices for pain relief, other electrotherapy and orthopedic products and related supplies. Empi was facing a challenging regulatory and compliance environment, decreasing reimbursement rates and remained below the level needed to reach adequate profitability within an economically justified period of time. Empi was part of our Recovery Sciences operating segment. For financial statement purposes, the results of the Empi business are reported within discontinued operations. 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 Unaudited Condensed 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, 2017. The Company operates on a manufacturing calendar. Each quarter consists of thirteen weeks, two four week and one five week period. Our first quarters may have more or fewer shipping days from year to year based on the days of week holidays fall. The first fiscal quarter of 2018 had the same number of shipping days as the first fiscal quarter of 2017. Recent Accounting Standards In May 2014, the Financial Accounting Standards Board (FASB) issued an accounting standards update (ASU) No. 2014-09 (Topic 606) "Revenue from Contracts with Customers." Topic 606 supersedes the revenue recognition requirements in Topic 605 “Revenue Recognition” (Topic 605), and requires entities to recognize revenue when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company put a team in place to analyze the impact of this ASU across all revenue streams to evaluate the impact of the new standard on revenue contracts. This included reviewing current accounting policies and practices to identify potential differences that would result from applying the requirements under the new standard. In 2016, the Company presented its initial findings to the audit committee and started drafting its accounting policies and evaluating the new disclosure requirements and their impact on the Company’s business processes, controls and systems in 2017. Effective January 1, 2018, the Company has adopted the new standard using the modified retrospective approach, under which the cumulative effect of initially applying the new guidance is recognized as an adjustment to the opening balance of retained earnings. The timing of revenue recognition under the new standards is not materially different from our previous revenue recognition policy. Based on the Company’s analysis of open contracts as of January 1, 2018, the cumulative effect of applying the new standards was not material. In January 2016, the FASB issued an ASU which affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. This guidance retains the current accounting for classifying and measuring investments in debt securities and loans but requires equity investments to be measured at fair value with subsequent changes recognized in net income, except for those accounted for under the equity method or requiring consolidation. The guidance also changes the accounting for investments without a readily determinable fair value and that do not qualify for the practical expedient permitted by the guidance to estimate fair value. A policy election can be made for these investments whereby estimated fair value may be measured at cost and adjusted in subsequent periods for any impairment or changes in observable prices of identical or similar investments. The guidance is effective for annual periods beginning after December 15, 2017. The Company adopted this guidance effective in the first quarter of 2018. Adoption of this new guidance did not have a material effect on the Company’s financial statements. In February 2016, the FASB issued an ASU which affects the accounting for leases. The guidance requires lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months. The amendment also will require qualitative and quantitative disclosures designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. The guidance is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. The Company has a team in place to analyze the impact of this ASU which includes reviewing current lease contracts to identify potential differences that would result from applying the requirements under the new standard. In 2016, the Company presented its initial plan to the audit committee which includes compiling an inventory of all of its current leases to assess the global impact and developing tools for the tracking of and accounting for lease contracts. As such, we are still assessing the impact of adoption on our consolidated financial statements. In August 2016, the FASB issued an ASU which affects the classification of certain cash receipts and cash payments. This ASU is intended to clarify the presentation of cash receipts and payments in specific situations. The guidance is effective for interim and annual reporting periods beginning after December 15, 2017. The Company adopted this guidance effective in the first quarter of 2018. Adoption of this new guidance did not have a material effect on the Company’s financial statements. In October 2016, the FASB issued an ASU which will require companies to recognize the income tax effects of intercompany sales and transfers of assets other than inventory in the period in which the transfer occurs. This guidance is effective for annual and interim reporting periods beginning after December 15, 2017, and was applied on a modified retrospective approach with a cumulative catch-up adjustment to opening retained earnings in the period of adoption. Adoption of this new guidance did not have a material effect on the Company’s financial statements. In January 2017, the FASB issued an ASU which will require an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The guidance is effective for annual and interim goodwill impairment tests beginning after December 15, 2019. We have adopted this guidance as of the fourth quarter of 2017 and it did not have a material effect on the Company’s financial statements.

DIVESTITURES

DIVESTITURES	3 Months Ended
	Mar. 31, 2018
Business Combinations [Abstract]
DIVESTITURES	2. DIVESTITURES Discontinued Operations For disposal transactions that occur on or after January 1, 2015, a component of an entity is reported in discontinued operations after meeting the criteria for held-for-sale classification, is disposed of by sale or is disposed of other than by sale (e.g. abandonment) if the disposition represents a strategic shift that has (or will have) a major effect on the entity's operations and financial results. The Company has evaluated the and concluded For financial statement purposes, the Empi business financial results are reported within discontinued operations in the Unaudited Condensed Consolidated Financial Statements. The impact of these results is immaterial to the periods presented.

ACCOUNTS RECEIVABLE RESERVES

ACCOUNTS RECEIVABLE RESERVES	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
ACCOUNTS RECEIVABLE RESERVES	3. ACCOUNTS RECEIVABLE RESERVES A summary of activity in our accounts receivable reserves for doubtful accounts is presented below (in thousands): Three Months Ended March 31, 2018 April 1, 2017 Balance, beginning of period $ 29,238 $ 36,070 Provision for doubtful accounts 4,277 5,349 Write-offs, net of recoveries (1,995 ) (11,049 ) Balance, end of period $ 31,520 $ 30,370

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
INVENTORIES	4. INVENTORIES Inventories consist of the following (in thousands): March 31, 2018 December 31, 2017 Components and raw materials $ 71,529 $ 67,220 Work in process 4,571 5,652 Finished goods 103,270 89,468 Inventory held on consignment 39,383 38,219 218,753 200,559 Inventory reserves (31,078 ) (31,422 ) $ 187,675 $ 169,137 A summary of the activity in our reserves for estimated slow moving, excess, obsolete and otherwise impaired inventory is presented below (in thousands): Three Months Ended March 31, 2018 April 1, 2017 Balance, beginning of period $ 31,422 $ 38,312 Provision charged to costs of sales 518 3,424 Write-offs, net of recoveries (862 ) (10,314 ) Balance, end of period $ 31,078 $ 31,422 The write-offs to the reserve were principally related to the disposition of fully reserved inventory.

LONG-LIVED ASSETS

LONG-LIVED ASSETS	3 Months Ended
	Mar. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
LONG-LIVED ASSETS	5. LONG-LIVED ASSETS Goodwill Changes in the carrying amount of goodwill for the three months ended March 31, 2018 are presented in the table below (in thousands): Bracing & Vascular Recovery Sciences Surgical Implant International Total Balance, beginning of period Goodwill $ 483,258 $ 249,601 $ 49,229 $ 339,030 $ 1,121,118 Accumulated impairment losses (61,000 ) (148,600 ) (47,406 ) — (257,006 ) Goodwill, net of accumulated impairment losses at December 31, 2017 422,258 101,001 1,823 339,030 864,112 Current Year Activity: Foreign currency translation — — — 1,004 1,004 Balance, end of period Goodwill 483,258 249,601 49,229 340,034 1,122,122 Accumulated impairment losses (61,000 ) (148,600 ) (47,406 ) — (257,006 ) Goodwill, net of accumulated impairment losses at March 31, 2018 $ 422,258 $ 101,001 $ 1,823 $ 340,034 $ 865,116 Intangible Assets Identifiable intangible assets consisted of the following (in thousands): March 31, 2018 Gross Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 478,343 $ (409,372 ) $ 68,971 Patents and technology 446,871 (309,440 ) 137,431 Trademarks and trade names 29,888 (19,331 ) 10,557 Distributor contracts and relationships 4,794 (4,729 ) 65 Non-compete agreements 6,749 (6,749 ) - $ 966,645 $ (749,621 ) 217,024 Indefinite-lived intangible assets: Trademarks and trade names 375,585 Net identifiable intangible assets $ 592,609 December 31, 2017 Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 478,114 $ (402,005 ) $ 76,109 Patents and technology 446,894 (302,805 ) 144,089 Trademarks and trade names 29,851 (18,576 ) 11,275 Distributor contracts and relationships 4,805 (4,725 ) 80 Non-compete agreements 6,750 (6,750 ) - $ 966,414 $ (734,861 ) $ 231,553 Indefinite-lived intangible assets: Trademarks and trade names 375,535 Net identifiable intangible assets $ 607,088 Our definite lived intangible assets are being amortized using the straight line method over their remaining weighted average useful lives of 3.3 years Remaining 2018 $ 43,425 2019 53,068 2020 37,096 2021 32,495 2022 28,694 Thereafter 22,246 $ 217,024

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	3 Months Ended
	Mar. 31, 2018
Other Liabilities Disclosure [Abstract]
OTHER CURRENT LIABILITIES	6. OTHER CURRENT LIABILITIES Other current liabilities consist of the following (in thousands): March 31, 2018 December 31, 2017 Accrued wages and related expenses $ 25,247 $ 41,482 Accrued commissions 13,764 16,994 Accrued rebates 8,573 12,896 Accrued other taxes 5,400 5,743 Accrued professional expenses 4,016 3,879 Income taxes payable 2,727 1,937 Derivative liability — 268 Other accrued liabilities 40,094 43,161 $ 99,821 $ 126,360

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	3 Months Ended
	Mar. 31, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	7. 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 interest rate cap agreements were designated as cash flow hedges, and accordingly, effective portions of changes in the fair value of the derivatives were recorded in accumulated other comprehensive loss and subsequently reclassified into our Unaudited Condensed Consolidated Statement of Operations when the hedged forecasted transaction affects income (loss). Ineffective portions of changes in the fair value of cash flow hedges are recognized in income (loss). Interest Rate Cap Agreements . We utilize interest rate caps to manage the risk of unfavorable movements in interest rates on a portion of our outstanding floating rate loan balances. Our interest rate cap agreements were designated as cash flow hedges for accounting purposes, and the hedges were considered effective. As such, the effective portion of the gain or loss on the derivative instrument was reported as a component of accumulated other comprehensive loss and reclassified into interest expense in our Unaudited Condensed Consolidated Statement of Operations in the period in which it affected income (loss). The following table summarizes the fair value of derivative instruments in our Unaudited Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location March 31, 2018 December 31, 2017 Derivative Assets: Interest rate cap agreements designated as cash flow hedges Other current assets $ 1,140 $ — Interest rate cap agreements designated as cash flow hedges Other long-term assets 1,038 84 $ 2,178 $ 84 Derivative Liabilities: Interest rate cap agreements designated as cash flow hedges Other current liabilities $ — $ 268 $ — $ 268 The following table summarizes the effect our derivative instruments have on our Unaudited Condensed Consolidated Statements of Operations (in thousands): Three Months Ended Location March 31, 2018 April 1, 2017 Interest rate cap agreements designated as cash flow hedges Interest (income) expense, net $ (196 ) $ 295 The pre-tax loss on derivative instruments designated as cash flow hedges recognized in other comprehensive income (loss) is presented below (in thousands): Three Months Ended March 31, 2018 April 1, 2017 Interest rate cap agreements designated as cash flow hedges $ 1,905 $ 846

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	8. 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. The following table presents the balances of financial assets and liabilities measured at fair value on a recurring basis (in thousands): As of March 31, 2018 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Assets: Interest rate cap agreements designated as cash flow hedges $ — $ 2,178 $ — $ 2,178 As of December 31, 2017 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Assets: Interest rate cap agreements designated as cash flow hedges $ — $ 84 $ — $ 84 Liabilities: Interest rate cap agreements designated as cash flow hedges $ — $ 268 $ — $ 268

DEBT

DEBT	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
DEBT	9. DEBT Debt obligations consist of the following (in thousands): March 31, 2018 December 31, 2017 Credit facilities: Revolving credit facility, net of unamortized debt issuance costs of $1.0 million and $1.2 million as of March 31, 2018 and December 31, 2017, respectively $ 73,962 $ 73,843 Term loan: $1,028.6 million Term Loan, net of unamortized debt issuance costs and original issuance discount of $7.8 million and $8.6 million as of March 31, 2018 and December 31, 2017, respectively 1,020,842 1,022,630 Notes: $1,015.0 million 8.125% Second Lien Notes, net of unamortized debt issuance costs and original issuance discount of $10.9 million and $11.6 million as of March 31, 2018 and December 31, 2017, respectively 1,004,097 1,003,382 $298.5 million 10.75% Third Lien Notes, net of unamortized debt issuance costs and original issuance discount of $4.4 million and $4.8 million as of March 31, 2018 and December 31, 2017, respectively 294,110 293,657 Capital lease obligations and other 20,477 20,608 Total debt 2,413,488 2,414,120 Current maturities (16,102 ) (15,936 ) Long-term debt $ 2,397,386 $ 2,398,184 Credit Facilities On May 7, 2015, we entered into (i) a $1,055.0 million new term loan facility (the “Term Loan”) and (ii) a $150.0 million new asset-based revolving credit facility (the “ABL Facility” and together with the Term Loan, the “Credit Facilities”). The Term Loan provides for a $150.0 million incremental facility, subject to customary borrowing conditions and the ABL Facility provides for a $50.0 million facility increase, subject to customary borrowing conditions. A portion of the proceeds from the Credit Facilities was used to repay in full all amounts due and owing under the revolving credit facility and Tranche B term loans, originally entered into on November 20, 2007. As of March 31, 2018, the market values of our Term Loan and drawings under the ABL Facility were $1,033.8 million and $75.0 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. Our revolving loan balance under our ABL Facility was $75.0 million as of March 31, 2018, in addition to a $5.7 million outstanding letter of credit related to our travel and entertainment corporate card program and a $0.5 million outstanding letter of credit related to collateral requirements under our product liability insurance policy. Term Loan Interest Rates. Borrowings under the Term Loan bear interest at a rate equal to, at our option, either (a) 2.25% plus a base rate equal to the highest of (1) the prime rate as reported by the Wall Street Journal, (2) the federal funds effective rate plus 0.50% and (3) the Eurodollar rate for a one-month interest period plus 1.00% or (b) 3.25% plus the Eurodollar rate determined by reference to the ICE Benchmark Administration London Interbank Offered Rate for U.S. dollar deposits, subject to a minimum Eurodollar rate of 1.00%. As of March 31, 2018 our weighted average interest rate for all borrowings under the Credit Facilities was 4.87%. Principal Payments. We are required to make principal repayments under the Term Loan in quarterly installments equal to 0.25% of the original principal amount, with the remaining amount payable at maturity in June 2020. Prepayments. The Term Loan requires us to prepay principal amounts outstanding, subject to certain exceptions, with: • 50% (which percentage will be reduced to 25% and 0% upon attaining certain total net leverage ratios) of annual excess cash flow, as defined in the Term Loan agreement; • 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, if we do not reinvest the net cash proceeds in assets to be used in our business, generally within 12 months of the receipt of such net cash proceeds; and • 100% of the net cash proceeds from issuances of debt by us and our restricted subsidiaries, other than proceeds from debt permitted to be incurred under the Credit Facilities. We may voluntarily repay outstanding loans under the Credit Facilities at any time without premium or penalty, subject to payment of (i) customary breakage costs applicable to prepayments of Eurodollar loans made on a date other than the last day of an interest period applicable thereto and (ii) a prepayment premium of 1% applicable to prepayments made within 6 months from the date of the closing of the Term Loan. Guarantee and Security. All obligations under the Credit Facilities are unconditionally guaranteed by DJO Holdings LLC and each of our existing and future direct and indirect wholly-owned domestic subsidiaries, subject to certain exceptions (collectively, the “Credit Facility Guarantors”). In addition, the Term Loan is secured by (i) a first priority security interest in certain of our tangible and intangible assets and those of each of the Credit Facility Guarantors and all the capital stock of, or other equity interests in, DJO Holdings and each of our material direct or indirect wholly-owned domestic subsidiaries and direct wholly-owned first-tier foreign subsidiaries (subject to certain exceptions and qualifications) (collectively, “Term Loan Collateral”), and (ii) a second priority security interest in the ABL Collateral (as defined below). Certain Covenants and Events of Default. The Term Loan contains a number of covenants that restrict, subject to certain exceptions, our ability to: • 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 Term Loan requires us to maintain a maximum first lien net leverage ratio, as defined, of Credit Facilities debt, net of cash, to Adjusted EBITDA of no greater than 5.35:1 for a trailing twelve month period commencing with the period ending September 30, 2015. As of March 31, 2018, our actual first lien net leverage ratio was 3.59:1, and we were in compliance with all other applicable covenants. Asset-Based Revolving Credit Facility Interest Rate. Borrowings under our ABL Facility bear interest at a rate equal to, at our option, a margin over, either (a) a base rate determined by reference to the highest of (1) the administrative agent’s prime lending rate, (2) the federal funds effective rate plus 0.50% and (3) the Eurodollar rate for a one-month interest period plus 1.00% or (b) a Eurodollar rate determined by reference to the Reuters LIBOR rate for the interest period relevant to such borrowing. The margin for the ABL Facility is 1.25% with respect to base rate borrowings and 2.25% with respect to Eurodollar borrowings, each subject to step-downs based upon the amount of the available, unused facility. Fees. In addition to paying interest on outstanding principal, we are required to pay a commitment fee to the lenders based on the daily amount of the ABL Facility that is unutilized. The commitment fee is an annual rate of 0.25% if the average facility utilization in the previous fiscal quarter is equal to or greater than 50%, and 0.375% if the average facility utilization in the previous fiscal quarter was less than 50%. Guarantee and Security. The ABL Facility is secured by a first priority security interest in personal property of DJOFL and each of the Credit Facility Guarantors consisting generally of accounts receivable, cash, deposit accounts and securities accounts, inventory, intercompany notes and intangible assets (other than intellectual property and investment property), subject to certain exceptions and qualifications (collectively, the “ABL Collateral”, and together with the Term Loan Collateral, the “Collateral”) and a fourth priority security interest in the Term Loan Collateral. Certain Covenants and Events of Default. The ABL Facility contains a number of covenants that, among other things, restrict, subject to certain exceptions, our and our subsidiaries’ ability to undertake certain transactions or otherwise make changes to our assets and business. These are substantially similar to the Term Loan covenants described above. In addition, we are required to maintain a minimum fixed charge coverage ratio, as defined in the agreement, of 1.0 to 1.0 if the unutilized facility is less than the greater of $9.0 million or 10% of the lesser of (1) $150.0 million and (2) the aggregate borrowing base. This coverage ratio requirement remains in place until the 30 th Notes: 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 fully and unconditionally guaranteed on a senior secured basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantees any of DJOFL’s indebtedness or any indebtedness of DJOFL’s domestic subsidiaries. The net proceeds from the issuance of the 8.125% Notes were used, together with borrowings under the Credit Facilities and cash on hand, to repay our prior notes (see below), repay prior credit facilities and pay all related fees and expenses. 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 March 31, 2018, the market value of the 8.125% Notes was $1022.0 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. Prior to June 15, 2018, we have the option to redeem some or all of the 8.125% Notes at a redemption price equal to 100% of the principal amount of the 8.125% Notes redeemed, plus accrued and unpaid interest plus the “make-whole” premium set forth in the indenture governing the 8.125% Notes. On and after June 15, 2018, we have the option to redeem some or all of the 8.125% Notes at the redemption prices set forth in the indenture, plus accrued and unpaid interest. In addition, we may redeem, using net proceeds from certain equity offerings, (i) up to 15% of the principal amount prior to June 15, 2019 at a price equal to 103% of the principal amount being redeemed, and/or (ii) up to 35% of the principal amount prior to June 15, 2018, at a price equal to 108.125% of the principal amount being redeemed, plus accrued and unpaid interest, in each case using an amount not to exceed the net proceeds from certain equity offerings. 10.75% Third Lien Notes On May 7, 2015, we issued $289.7 million aggregate principal amount of 10.75% Third Lien Notes (10.75% Notes) which mature on April 15, 2020. The 10.75% Notes are fully and unconditionally guaranteed on a secured basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantees any of DJOFL’s indebtedness or any indebtedness of DJOFL’s domestic subsidiaries. The 10.75% Notes were issued in connection with our (i) 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 of consents from registered holders of the 9.75% Notes to certain proposed amendments to the indenture for the 9.75% Notes. 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 March 31, 2018, the market value of the 10.75% Notes was $258.2 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. We have the option to redeem the 10.75% Notes, in whole or in part, after May 7, 2015, at the redemption prices set forth in the indenture governing the 10.75% Notes, plus accrued and unpaid interest. 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 and 10.75% Notes at a price equal to 101% of their principal amount, plus accrued and unpaid interest to the repurchase date. Covenants The indentures for the 8.125% Notes and the 10.75% Notes each contain covenants limiting, among other things, our 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, and (vii) designate our subsidiaries as unrestricted subsidiaries. As of March 31, 2018, 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 credit facilities or the Notes, 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. Other debt On June 6, 2017, we entered into two new term loans of €6.0 million ($7.4 million based on the March 31, 2018 currency conversion rate) at our French subsidiary. The loan provides for borrowings of €12.0 million ($14.8 million based on the March 31, 2018 currency conversion rate) and is subject to customary borrowing conditions. We are required to make principal repayments under the loan in monthly installments through the maturity date of May 2020. The interest rate on this loan is the Euribor for a one-month interest period plus 0.4%. Debt Issuance Costs As of March 31, 2018 and December 31, 2017, we had $7.8 million and $8.6 million, respectively, of unamortized debt issuance costs, which are reflected as a direct deduction from the debt liability included in Long-term debt obligations in our Unaudited Condensed Consolidated Balance Sheets. For the three months ended March 31, 2018 and April 1, 2017, amortization of debt issuance costs was $0.8 million and $0.7 million, respectively. Amortization of debt issuance costs was included in Interest expense in our Unaudited Consolidated Statements of Operations for each of the periods presented.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	10. 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 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 of goodwill and indefinite-lived intangibles. For the three months ended March 31, 2018, we recorded income tax provision of $5.4 million on pre-tax losses of $12.0 million, resulting in a negative effective tax rate of 45.0%. For the three months ended April 1, 2017, we recorded income tax provision of approximately $4.1 million on pre-tax losses of $35.7 million, resulting in a negative effective tax rate of 11.4%. Our tax rates are at times negative because our U.S. federal tax losses, 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. 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 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 available to offset future taxable income. Accordingly, we have provided a valuation allowance on the deferred tax assets generated in the three months ended March 31, 2018. 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 net operating losses and indefinite lived deferred tax assets, 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 2013. However, to the extent allowed by law, the tax authorities may have the right to examine prior periods where net operating losses or tax credits were generated and carried forward and make adjustments up to the amount of the net operating loss or credit carryforward amount. At March 31, 2018, our gross unrecognized tax benefits were $18.7 million reflecting an increase of $1.9 million from the unrecognized amount of $16.8 million at December 31, 2017. As of March 31, 2018, we have $3.2 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 March 31, 2018, we have unrecognized various foreign and U.S. state tax benefits of approximately $7.0 million, which, if recognized, would impact our effective tax rate in future periods. In December 2017, the Tax Cuts and Jobs Act (the “2017 Act”) was enacted. The 2017 Act includes a number of changes to existing U.S. tax laws that impact the Company, most notably a reduction of the U.S. corporate income tax rate from 35 percent to 21 percent for tax years beginning after December 31, 2017. The 2017 Act also provides for a one-time transition tax on certain foreign earnings and the acceleration of depreciation for certain assets places in service after September 27, 2017. The 2017 Act also includes prospective changes beginning in 2018, including additional limitations on executive compensation, limitations on the deductibility of interest and capitalization of research and development expenditures. The 2017 Act includes two new U.S. tax base erosion provisions, the global intangible low-taxes income (“GILTI”) provisions and the base-erosion and anti-abuse tax (“BEAT”) provisions. In addition, the 2017 Act includes a provision which provides a benefit for foreign derived intangible income (“FDII”). On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the 2017 Act. The Company continues to evaluate the impacts of the 2017 Act. In the consolidated financial statements for the quarter ended March 31, 2018, the Company has recorded the provisional amounts related to GILTI, BEAT, FDII, interest expense deferral and other changes included in the 2017 Act. The ultimate impact may differ from these provisional amounts due to, among other things, additional analysis, changes in interpretations and assumptions the Company has made, additional regulatory guidance that may be issued, and actions the Company may take as a result of the 2017 Act. The Company continues to monitor guidance issued by the U.S. Treasury Department, the Internal Revenue Service, and other standard-setting bodies. The Company expects to complete the accounting for tax effects of the 2017 Act in 2018. The Company measures deferred tax assets and liabilities using enacted tax rates that will apply in the years in which the temporary differences are expected to be recovered or paid. We are still refining our calculations, in particular the potential utilization of indefinite lived deferred tax liabilities as a source of future taxable income when assessing the realizability of indefinite lived deferred assets, which could potentially affect the re-measurement of these balances in a future period.

STOCK OPTION PLANS AND STOCK-BA

STOCK OPTION PLANS AND STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
STOCK OPTION PLANS AND STOCK-BASED COMPENSATION	11. 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 the options will expire no more than ten years from the date of grant. In September 2015, all outstanding options granted to employees between 2008 and 2011 were amended to modify the vesting terms of the portion of the options which vest on achievement of a minimum multiple of invested capital (MOIC) from a MOIC of 2.25 for one-third of the options and a MOIC of 2.5 for an additional one-third of the options to a single MOIC vesting component covering two-thirds of the options with the terms described below. As amended, the options granted between 2008 and 2011 vest as follows: (i) one-third of each stock option grant vests over a specified period of time contingent solely upon the option holder’s continued employment or service with us (Time-Based Options); and, (ii) two-thirds of each stock option grant will vest upon achieving MOIC 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 Market Return Options provide for vesting within a range of achievement of a MOIC multiple between 1.5 and 2.25. If Blackstone sells all or a portion of its equity interests in DJO while the options are outstanding, then the unvested Market Return Options will vest and become exercisable as follows: 1) 25% of the options will vest and become exercisable if Blackstone realizes a MOIC of 1.5 times its equity investment in DJO; 2) 100% of the options will vest and become exercisable if Blackstone realizes a MOIC of at least 2.25 times its equity investment in DJO; and 3) if Blackstone realizes a MOIC of greater than 1.5 times its equity investment but less than 2.25 times its equity investment, then 25% of the options will vest and become exercisable and a percentage of the remaining unvested options will vest and become exercisable with such percentage equal to a fraction, the numerator of which is the actual MOIC realized by Blackstone, less 1.5 and the denominator of which is 0.75. In July 2015, all outstanding options granted to employees in 2012 and later years were amended to modify the MOIC vesting provision as described below. These options vest in four equal installments beginning with the year of grant and for each of the three calendar years following the year of grant, 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, as amended in July 2015, such options also provide that in the event Blackstone achieves the same MOIC requirement described above for the Market Return Options, any unvested installments from prior years and all installments for future years shall thereupon vest. In 2016, options were granted to employees following the net exercise of the options they received in 2007 in exchange for options that had previously been granted in DJO’s predecessor company (Rollover Options), which were scheduled to expire in 2016. These new options were fully vested on the date of grant and have a term of ten years (Vested Options). 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; and, as amended in July 2015, two-thirds of the stock option grant will vest in the same manner as the Market Return Options. Stock-Based Compensation During the three months ended March 31, 2018, the compensation committee granted 588,000 options to employees, of which 553,000 were Market Return Options and 35,000 were Time-Based Options. Additionally, the compensation committee granted 9,200 Director Service Options to members of the Board of Directors. The weighted average grant date fair value of the Time-Based Options and Director Service Options granted during the three months ended March 31, 2018 was $6.15. During the three months ended April 1, 2017, the compensation committee granted 317,500 options to employees, of which 235,833 were Market Return Options and 81,667 were Time-Based Options. Additionally, the compensation committee granted 13,800 Director Service Options to members of the Board of Directors. The weighted average grant date fair value of the Time-Based Options and Director Service Options granted during the three months ended April 1, 2017 was $6.12 and $6.60, respectively. The fair value of each option award is estimated on the date of grant, or modification, using the Black-Scholes option pricing model for service based awards, and a binomial model for market based awards. In estimating fair value for options issued under the 2007 Plan, expected volatility was based on historical volatility of comparable publicly-traded companies. As our historical share option exercise experience does not provide a reasonable basis upon which to estimate the expected term, we used the simplified method. Expected life is calculated in two tranches based on the employment level defined as executive or employee. The risk-free rate used in calculating fair value of stock options for periods within the expected term of the option is based on the U.S. Treasury yield bond curve in effect on the date of grant. 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 March 31, 2018 April 1, 2017 Expected volatility 32.6 % 33.4 % Risk-free interest rate 2.9 % 2.1%-2.2% Expected years until exercise 6.1 6.3-7.4 Expected dividend yield 0.0 % 0.0 % We recorded non-cash stock-based compensation expense during the periods presented as follows (in thousands): Three Months Ended March 31, 2018 April 1, 2017 Cost of sales $ 79 $ 34 Operating expenses: Selling, general and administrative 379 420 Research and development (10 ) — $ 448 $ 454 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 2018. Accordingly, during each of the periods presented above we recognized stock-based compensation expense only for the Time-Based Options, the Vested Options and the Director Service Options. In each of the periods presented above, we recognized stock-based compensation expense only for Time-Based Options granted to employees, as the performance components of the 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	12. RELATED PARTY TRANSACTIONS Blackstone Management Partners LLC (BMP) provided 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. The Transaction and Monitoring Fee Agreement was terminated effective November 20, 2017. 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. For each of the three month periods presented, we expensed zero and $1.75 million, respectively, related to the annual monitoring fee, which is recorded as a component of Selling, general and administrative expense in the Unaudited Condensed Consolidated Statements of Operations.

REVENUE

REVENUE	3 Months Ended
	Mar. 31, 2018
Revenue From Contract With Customer [Abstract]
REVENUE	13. REVENUE On January 1, 2018, we adopted Topic 606 using the modified retrospective method. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under Topic 605. For the quarter ended March 31, 2018 revenue recognized would not have differed materially had we continued to recognize revenue under Topic 605. The following table disaggregates our revenue by major sales channel for the three months ended March 31, 2018 and April 1, 2017 (in thousands): Three Months ended March 31, 2018 Segments Bracing & Vascular Recovery Sciences Surgical International Total Sales Channel Dealers & Distributors $ 44,853 $ 15,628 $ - $ 62,765 $ 123,246 Insurance 25,220 16,912 — 6,031 $ 48,164 Direct 41,051 3,353 53,618 19,607 $ 117,629 Other 3,365 — — 225 $ 3,590 $ 114,489 $ 35,893 $ 53,618 $ 88,629 $ 292,629 Three Months ended April 1, 2017 Segments Bracing & Vascular Recovery Sciences Surgical International Total Sales Channel Dealers & Distributors $ 45,258 $ 18,218 $ - $ 51,776 $ 115,252 Insurance 27,006 17,149 — 5,158 $ 49,313 Direct 46,840 3,136 49,592 21,150 $ 120,718 Other 2,949 — — 157 $ 3,106 $ 122,053 $ 38,503 $ 49,592 $ 78,241 $ 288,389 Dealers & Distributors Sales Channel represents products sold to independent dealers, distributors and retailers who then distribute or sell to orthopedic and sports medicine professionals, hospitals, podiatry practices, orthotic and prosthetic centers, home medical equipment providers and independent pharmacies or sell direct to end customers. Insurance Sales Channel represents all products sold to patients which qualify for medical reimbursement, where we arrange billing to the patients and their third party payors. Direct Sales Channel represents all sales made directly to orthopedic and sports medicine professionals, hospitals, podiatry practices, orthotic and prosthetic centers, home medical equipment providers and consumers. Revenue is recognized when obligations under the terms of a contract with our customers are satisfied which occurs with the transfer of control of our products. This occurs either upon shipment or delivery of goods, depending on whether the contract is FOB Origin or FOB Destination. We record revenues from sales of our surgical implant products when the products are used in a surgical procedure (implanted in a patient). Revenue is measured as the amount of consideration we expect to receive in exchange for transferring products to a customer (“transaction price”). To the extent that the transaction price includes variable consideration, such as prompt payment discounts, list price discounts, rebates, volume discounts and customer payment penalties, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing the most likely amount method. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on an assessment of the Company’s anticipated performance and all information (historical, current and forecasted) that is reasonably available. We reduce revenue by estimates of potential future product returns and other allowances. Provisions for product returns and other allowances are recorded as a reduction to revenue in the period sales are recognized. We make estimates of the amount of sales returns and allowances that will eventually be incurred. Management analyzes sales programs that are in effect, contractual arrangements, market acceptance and historical trends when evaluating the adequacy of sales returns and allowance accounts. As a result of our adoption of Topic 606, we reclassed our sales return reserve from accounts receivable to a refund liability account within Other current liabilities in the Unaudited Condensed Consolidated Balance Sheet as of March 31, 2018. We estimate contractual discounts and allowances for reimbursement amounts from our third party payor customers based on negotiated contracts and historical experience. As of March 31, 2018 our refund liability and our allowance for sales discounts and other allowances was $1.2 million and $11.5 million, respectively. We have made an accounting policy election to account for shipping and handling activities as fulfillment activities. As such we do not consider shipping and handling as promised services to our customers.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	14. COMMITMENTS AND CONTINGENCIES Litigation From time to time, we are plaintiffs or defendants in various litigation matters in the ordinary course of our business, some of which involve claims for damages that are substantial in amount. We believe that the disposition of claims currently pending will not have a material adverse impact on our financial position or results of operations.

SEGMENT AND GEOGRAPHIC INFORMAT

SEGMENT AND GEOGRAPHIC INFORMATION	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
SEGMENT AND GEOGRAPHIC INFORMATION	15. SEGMENT AND GEOGRAPHIC INFORMATION For the periods ended March 31, 2018 and April 1, 2017, 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 on-line. The bracing and vascular products sold through the channel will principally be sold under the DonJoy Performance, Bell-Horn and Dr. Comfort brands. Recovery Sciences Segment Our Recovery Sciences segment, which generates its revenues in the United States, is divided into three main channels: • CMF . Our CMF channel sells our bone growth stimulation products. We sell these products either directly to patients or to independent distributors. For products sold to patients, we arrange billing to the patients and their third party payors. • Chattanooga . Our Chattanooga channel offers products in the clinical rehabilitation market in the category of clinical electrotherapy devices, clinical traction devices, and other clinical products and supplies such as treatment tables, CPM devices and dry heat therapy. • Consumer . Our consumer channel offers professional and consumer retail customers our Compex electrostimulation device, which is used in training programs to aid muscle development and to accelerate muscle recovery after training sessions. 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, shoulder and elbow 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 our 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 March 31, 2018 April 1, 2017 Net sales: Bracing and Vascular $ 114,489 $ 122,053 Recovery Sciences 35,893 38,503 Surgical Implant 53,618 49,592 International 88,629 78,241 $ 292,629 $ 288,389 Operating income: Bracing and Vascular $ 19,998 $ 21,007 Recovery Sciences 8,593 8,907 Surgical Implant 11,765 8,140 International 19,413 13,610 Expenses not allocated to segments and eliminations (26,272 ) (44,990 ) $ 33,497 $ 6,674 Geographic Area Following are our net sales by geographic area (in thousands): Three Months Ended March 31, 2018 April 1, 2017 Net sales: United States $ 204,000 $ 210,148 Other Europe, Middle East and Africa 44,384 38,041 Germany 24,963 21,357 Australia and Asia Pacific 11,553 10,843 Canada 6,142 5,942 Latin America 1,587 2,058 $ 292,629 $ 288,389

SUPPLEMENTAL GUARANTOR CONDENSE

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	3 Months Ended
	Mar. 31, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	16. SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS DJOFL and its direct wholly-owned subsidiary, DJO Finance Corp. (DJO Finco), jointly issued the 8.125% Notes and 10.75% 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. 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 March 31, 2018 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 6,396 $ (698 ) $ 28,899 $ - $ 34,597 Accounts receivable, net — 143,354 53,124 — 196,478 Inventories, net — 154,659 41,220 (8,204 ) 187,675 Deferred tax assets, net — — — — — Prepaid expenses and other current assets 1,157 14,437 6,389 1 21,984 Current assets of discontinued operations — 511 — — 511 Total current assets 7,553 312,263 129,632 (8,203 ) 441,245 Property and equipment, net — 119,577 13,718 (26 ) 133,269 Goodwill — 791,004 107,399 (33,287 ) 865,116 Intangible assets, net — 583,770 8,839 — 592,609 Investment in subsidiaries 1,297,699 1,677,336 57,316 (3,032,351 ) — Intercompany receivables 326,958 — — (326,958 ) — Other non-current assets 1,038 2,158 2,691 (3 ) 5,884 Total assets $ 1,633,248 $ 3,486,108 $ 319,595 $ (3,400,828 ) $ 2,038,123 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 109,099 $ 14,252 $ — $ 123,351 Current portion of debt obligations 10,550 — 5,552 — 16,102 Other current liabilities 46,558 66,141 33,690 (3 ) 146,386 Total current liabilities 57,108 175,240 53,494 (3 ) 285,839 Long-term debt obligations 2,382,462 — 14,924 — 2,397,386 Deferred tax liabilities, net — 139,883 4,825 — 144,708 Intercompany payables, net — 165,337 67,531 (232,868 ) — Other long-term liabilities - 13,867 210 — 14,077 Total liabilities 2,439,570 494,327 140,984 (232,871 ) 2,842,010 Noncontrolling interests — — 2,435 — 2,435 Total membership (deficit) equity (806,322 ) 2,991,781 176,176 (3,167,957 ) (806,322 ) Total liabilities and (deficit) equity $ 1,633,248 $ 3,486,108 $ 319,595 $ (3,400,828 ) $ 2,038,123 DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended March 31, 2018 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 232,315 $ 93,027 $ (32,713 ) $ 292,629 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $6,658 for three months ended March 31, 2018) — 86,519 68,268 (34,851 ) 119,936 Selling, general and administrative — 89,821 25,495 — 115,316 Research and development — 8,225 1,057 — 9,282 Amortization of intangible assets — 14,249 349 — 14,598 — 198,814 95,169 (34,851 ) 259,132 Operating income (loss) — 33,501 (2,142 ) 2,138 33,497 Other (expense) income: Interest (expense) income, net (43,830 ) 46 (138 ) — (43,922 ) Other (expense) income, net — (12,581 ) 11,041 — (1,540 ) Intercompany income (expense), net — 1,367 1,083 (2,450 ) — Equity in income (loss) of subsidiaries, net 26,262 — — (26,262 ) — (17,568 ) (11,168 ) 11,986 (28,712 ) (45,462 ) (Loss) income before income taxes (17,568 ) 22,333 9,844 (26,574 ) (11,965 ) Income tax provision — (2,294 ) (3,091 ) — (5,385 ) Net (loss) income from continuing operations (17,568 ) 20,039 6,753 (26,574 ) (17,350 ) Net income from discontinued operations — 144 — — 144 Net (loss) income (17,568 ) 20,183 6,753 (26,574 ) (17,206 ) Net income attributable to noncontrolling interests — — (362 ) — (362 ) Net (loss) income attributable to DJOFL $ (17,568 ) $ 20,183 $ 6,391 $ (26,574 ) $ (17,568 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended March 31, 2018 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (17,568 ) $ 20,183 $ 6,753 $ (26,574 ) $ (17,206 ) Other comprehensive income (loss), net of taxes: Foreign currency translation adjustments, net of tax provision of $1,366 for the three months ended March 31, 2018 — — 1,502 — 1,502 Unrealized gain on cash flow hedges, net of tax provision of $471 for the three months ended March 31, 2018 1,905 — — — 1,905 Other comprehensive income 1,905 — 1,502 — 3,407 Comprehensive (loss) income (15,663 ) 20,183 8,255 (26,574 ) (13,799 ) Comprehensive income (loss) attributable to noncontrolling interests — — (420 ) — (420 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (15,663 ) $ 20,183 $ 7,835 $ (26,574 ) $ (14,219 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2018 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Cash Flows From Operating Activities: Net loss $ (17,568 ) $ 20,183 $ 6,753 $ (26,574 ) $ (17,206 ) Net income from discontinued operations (144 ) $ (144 ) Adjustments to reconcile net cash (used in) provided by operating activities: Depreciation - 9,610 1,306 (9 ) 10,907 Amortization of intangible assets - 14,249 349 - 14,598 Amortization of debt issuance costs and non-cash interest expense 2,138 - - - 2,138 Stock-based compensation expense - 448 - - 448 Loss on disposal of assets, net - 372 26 - 398 Deferred income tax expense - 623 (524 ) - 99 Equity in (loss) income of subsidiaries, net (26,262 ) - - 26,262 - Changes in operating assets and liabilities, net of acquired assets and liabilities: Accounts receivable - 1,839 (6,986 ) - (5,147 ) Inventories - (16,738 ) 1,704 (1,902 ) (16,936 ) Prepaid expenses and other assets (2,069 ) (402 ) (118 ) 261 (2,328 ) Accounts payable and other current liabilities 30,388 (5,967 ) (3,200 ) 4,119 25,340 Net cash provided by (used in) continuing operating activities (13,373 ) 24,073 (690 ) 2,157 12,167 Net cash provided by discontinued operations - 144 - - 144 Net cash (used in) provided by operating activities (13,373 ) 24,217 (690 ) 2,157 12,311 Cash Flows From Investing Activities: Purchases of property and equipment - (5,907 ) (1,007 ) - (6,914 ) Net cash used in investing activities from continuing operations - (5,907 ) (1,007 ) - (6,914 ) Cash Flows From Financing Activities: Intercompany (838 ) (4,654 ) 7,649 (2,157 ) - Proceeds from issuance of debt 20,000 - - - 20,000 Repayments of debt obligations (22,638 ) - (719 ) - (23,357 ) Net cash (used in) provided by financing activities (3,476 ) (4,654 ) 6,930 (2,157 ) (3,357 ) Effect of exchange rate changes on cash and cash equivalents - - 572 - 572 Net (decrease) increase in cash and cash equivalents (16,849 ) 13,656 5,805 - 2,612 Cash and cash equivalents, beginning of year 23,245 (14,354 ) 23,094 - 31,985 Cash and cash equivalents, end of year $ 6,396 $ (698 ) $ 28,899 $ - $ 34,597 DJO Finance LLC Condensed Consolidating Balance Sheets As of December 31, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 23,245 $ (14,354 ) $ 23,094 $ — $ 31,985 Accounts receivable, net — 141,565 48,759 — 190,324 Inventories, net — 137,193 30,200 1,744 169,137 Prepaid expenses and other current assets 42 13,730 6,445 1 20,218 Current assets of discontinued operations — 511 — — 511 Total current assets 23,287 278,645 108,498 1,745 412,175 Property and equipment, net — 119,691 13,861 (30 ) 133,522 Goodwill — 791,004 105,463 (32,355 ) 864,112 Intangible assets, net — 598,018 9,070 — 607,088 Investment in subsidiaries 1,297,699 1,677,336 55,723 (3,030,758 ) — Intercompany receivables 298,021 — — (298,021 ) — Other non-current assets 85 2,462 2,581 — 5,128 Total assets $ 1,619,092 $ 3,467,156 $ 295,196 $ (3,359,419 ) $ 2,022,025 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 84,943 $ 13,388 $ — $ 98,331 Current portion of debt obligations 10,550 — 5,386 — 15,936 Other current liabilities 18,276 90,975 35,125 (1 ) 144,375 Total current liabilities 28,826 175,918 53,899 (1 ) 258,642 Long-term debt obligations 2,382,962 — 15,222 — 2,398,184 Deferred tax liabilities, net — 137,424 5,173 — 142,597 Intercompany payables, net — 167,667 65,108 (232,775 ) — Other long-term liabilities (203 ) 13,063 220 — 13,080 Total liabilities 2,411,585 494,072 139,622 (232,776 ) 2,812,503 Noncontrolling interests — — 2,015 — 2,015 Total membership (deficit) equity (792,493 ) 2,973,084 153,559 (3,126,643 ) (792,493 ) Total liabilities and (deficit) equity $ 1,619,092 $ 3,467,156 $ 295,196 $ (3,359,419 ) $ 2,022,025 DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended April 1, 2017 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (39,969 ) $ 7,074 $ (9,336 ) $ 2,486 $ (39,745 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax provision of $112 — — 1,749 — 1,749 Unrealized gain on cash flow hedges, net of tax provision of zero 846 — — — 846 Other comprehensive income 846 — 1,749 — 2,595 Comprehensive (loss) income (39,123 ) 7,074 (7,587 ) 2,486 (37,150 ) Comprehensive income attributable to noncontrolling interests — — (253 ) — (253 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (39,123 ) $ 7,074 $ (7,840 ) $ 2,486 $ (37,403 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Three Months Ended April 1, 2017 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Cash Flows from Operating Activities: Net (loss) income $ (39,969 ) $ 7,074 $ (9,336 ) $ 2,486 $ (39,745 ) Net loss from discontinued operations — (58 ) — — (58 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 9,737 1,199 (7 ) 10,929 Amortization of intangible assets — 18,526 319 — 18,845 Amortization of debt issuance costs and non-cash interest expense 2,019 — — — 2,019 Stock-based compensation expense — 454 — — 454 Gain on disposal of assets, net — 56 74 — 130 Deferred income tax expense (benefit) — 3,140 (230 ) — 2,910 Equity in income (loss) of subsidiaries, net (2,752 ) — — 2,752 — Changes in operating assets and liabilities: Accounts receivable — 8,835 (2,802 ) — 6,033 Inventories — (1,713 ) 6,184 (6,846 ) (2,375 ) Prepaid expenses and other assets 31 2,294 117 696 3,138 Accounts payable and other current liabilities 28,537 11,598 (2,456 ) (1,336 ) 36,343 Net cash (used in) provided by continuing operating activities (12,134 ) 59,943 (6,931 ) (2,255 ) 38,623 Net cash provided by discontinued operations — 58 — — 58 Net cash (used in) provided by operating activities (12,134 ) 60,001 (6,931 ) (2,255 ) 38,681 Cash Flows from Investing Activities: Purchases of property and equipment — (6,769 ) (705 ) — (7,474 ) Net cash (used in) provided by investing activities from continuing operations — (6,769 ) (705 ) — (7,474 ) Cash Flows from Financing Activities: Intercompany 39,933 (48,844 ) 6,656 2,255 — Repayments of debt (8,638 ) — — — (8,638 ) Repurchase of common stock (3,600 ) — — — (3,600 ) Investment by parent 500 — — — 500 Net cash provided by (used in) financing activities 28,195 (48,844 ) 6,656 2,255 (11,738 ) Effect of exchange rate changes on cash and cash equivalents — — 319 — 319 Net (decrease) increase in cash and cash equivalents 16,061 4,388 (661 ) — 19,788 Cash and cash equivalents at beginning of period 15,818 (372 ) 19,766 — 35,212 Cash and cash equivalents at end of period $ 31,879 $ 4,016 $ 19,105 $ — $ 55,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS Acquisition of Billing Operations On April 30, 2018, we completed the acquisition of 100% of the capital stock of a legal entity containing the medical billing operations of one of our distribution partners, for total consideration of $28.0 million, consisting of the assumption of $8.8 million of debt, $5.2 million cash consideration at closing, and $14.0 million cash consideration paid in installments up to the third anniversary of the transaction. We also issued 42,528 shares of common stock of DJO Global, Inc. to the holders of a warrant in the acquired entity.

ORGANIZATION AND BASIS OF PRE26

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
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 clinical 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, shoulder and elbow. Our International segment offers all of our products to customers outside the United States. See Note 15 for additional information about our reportable segments. During the fourth quarter of 2015, we ceased manufacturing, selling and distributing products of our Empi business and the related insurance billing operations domestically. The Empi business primarily manufactured and sold home electrotherapy devices, such as TENS devices for pain relief, other electrotherapy and orthopedic products and related supplies. Empi was facing a challenging regulatory and compliance environment, decreasing reimbursement rates and remained below the level needed to reach adequate profitability within an economically justified period of time. Empi was part of our Recovery Sciences operating segment. For financial statement purposes, the results of the Empi business are reported within discontinued operations.
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 Unaudited Condensed 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, 2017. The Company operates on a manufacturing calendar. Each quarter consists of thirteen weeks, two four week and one five week period. Our first quarters may have more or fewer shipping days from year to year based on the days of week holidays fall. The first fiscal quarter of 2018 had the same number of shipping days as the first fiscal quarter of 2017.
Recent Accounting Standards	Recent Accounting Standards In May 2014, the Financial Accounting Standards Board (FASB) issued an accounting standards update (ASU) No. 2014-09 (Topic 606) "Revenue from Contracts with Customers." Topic 606 supersedes the revenue recognition requirements in Topic 605 “Revenue Recognition” (Topic 605), and requires entities to recognize revenue when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company put a team in place to analyze the impact of this ASU across all revenue streams to evaluate the impact of the new standard on revenue contracts. This included reviewing current accounting policies and practices to identify potential differences that would result from applying the requirements under the new standard. In 2016, the Company presented its initial findings to the audit committee and started drafting its accounting policies and evaluating the new disclosure requirements and their impact on the Company’s business processes, controls and systems in 2017. Effective January 1, 2018, the Company has adopted the new standard using the modified retrospective approach, under which the cumulative effect of initially applying the new guidance is recognized as an adjustment to the opening balance of retained earnings. The timing of revenue recognition under the new standards is not materially different from our previous revenue recognition policy. Based on the Company’s analysis of open contracts as of January 1, 2018, the cumulative effect of applying the new standards was not material. In January 2016, the FASB issued an ASU which affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. This guidance retains the current accounting for classifying and measuring investments in debt securities and loans but requires equity investments to be measured at fair value with subsequent changes recognized in net income, except for those accounted for under the equity method or requiring consolidation. The guidance also changes the accounting for investments without a readily determinable fair value and that do not qualify for the practical expedient permitted by the guidance to estimate fair value. A policy election can be made for these investments whereby estimated fair value may be measured at cost and adjusted in subsequent periods for any impairment or changes in observable prices of identical or similar investments. The guidance is effective for annual periods beginning after December 15, 2017. The Company adopted this guidance effective in the first quarter of 2018. Adoption of this new guidance did not have a material effect on the Company’s financial statements. In February 2016, the FASB issued an ASU which affects the accounting for leases. The guidance requires lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months. The amendment also will require qualitative and quantitative disclosures designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. The guidance is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. The Company has a team in place to analyze the impact of this ASU which includes reviewing current lease contracts to identify potential differences that would result from applying the requirements under the new standard. In 2016, the Company presented its initial plan to the audit committee which includes compiling an inventory of all of its current leases to assess the global impact and developing tools for the tracking of and accounting for lease contracts. As such, we are still assessing the impact of adoption on our consolidated financial statements. In August 2016, the FASB issued an ASU which affects the classification of certain cash receipts and cash payments. This ASU is intended to clarify the presentation of cash receipts and payments in specific situations. The guidance is effective for interim and annual reporting periods beginning after December 15, 2017. The Company adopted this guidance effective in the first quarter of 2018. Adoption of this new guidance did not have a material effect on the Company’s financial statements. In October 2016, the FASB issued an ASU which will require companies to recognize the income tax effects of intercompany sales and transfers of assets other than inventory in the period in which the transfer occurs. This guidance is effective for annual and interim reporting periods beginning after December 15, 2017, and was applied on a modified retrospective approach with a cumulative catch-up adjustment to opening retained earnings in the period of adoption. Adoption of this new guidance did not have a material effect on the Company’s financial statements. In January 2017, the FASB issued an ASU which will require an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The guidance is effective for annual and interim goodwill impairment tests beginning after December 15, 2019. We have adopted this guidance as of the fourth quarter of 2017 and it did not have a material effect on the Company’s financial statements.

ACCOUNTS RECEIVABLE RESERVES (T

ACCOUNTS RECEIVABLE RESERVES (Tables)	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Summary of Activity in Accounts Receivable Reserves for Doubtful Accounts	A summary of activity in our accounts receivable reserves for doubtful accounts is presented below (in thousands): Three Months Ended March 31, 2018 April 1, 2017 Balance, beginning of period $ 29,238 $ 36,070 Provision for doubtful accounts 4,277 5,349 Write-offs, net of recoveries (1,995 ) (11,049 ) Balance, end of period $ 31,520 $ 30,370

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consist of the following (in thousands): March 31, 2018 December 31, 2017 Components and raw materials $ 71,529 $ 67,220 Work in process 4,571 5,652 Finished goods 103,270 89,468 Inventory held on consignment 39,383 38,219 218,753 200,559 Inventory reserves (31,078 ) (31,422 ) $ 187,675 $ 169,137
Summary of Activity in Inventory Reserves	A summary of the activity in our reserves for estimated slow moving, excess, obsolete and otherwise impaired inventory is presented below (in thousands): Three Months Ended March 31, 2018 April 1, 2017 Balance, beginning of period $ 31,422 $ 38,312 Provision charged to costs of sales 518 3,424 Write-offs, net of recoveries (862 ) (10,314 ) Balance, end of period $ 31,078 $ 31,422

LONG-LIVED ASSETS (Tables)

LONG-LIVED ASSETS (Tables)	3 Months Ended
	Mar. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill for the three months ended March 31, 2018 are presented in the table below (in thousands): Bracing & Vascular Recovery Sciences Surgical Implant International Total Balance, beginning of period Goodwill $ 483,258 $ 249,601 $ 49,229 $ 339,030 $ 1,121,118 Accumulated impairment losses (61,000 ) (148,600 ) (47,406 ) — (257,006 ) Goodwill, net of accumulated impairment losses at December 31, 2017 422,258 101,001 1,823 339,030 864,112 Current Year Activity: Foreign currency translation — — — 1,004 1,004 Balance, end of period Goodwill 483,258 249,601 49,229 340,034 1,122,122 Accumulated impairment losses (61,000 ) (148,600 ) (47,406 ) — (257,006 ) Goodwill, net of accumulated impairment losses at March 31, 2018 $ 422,258 $ 101,001 $ 1,823 $ 340,034 $ 865,116
Summary of Identifiable Intangible Assets	Identifiable intangible assets consisted of the following (in thousands): March 31, 2018 Gross Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 478,343 $ (409,372 ) $ 68,971 Patents and technology 446,871 (309,440 ) 137,431 Trademarks and trade names 29,888 (19,331 ) 10,557 Distributor contracts and relationships 4,794 (4,729 ) 65 Non-compete agreements 6,749 (6,749 ) - $ 966,645 $ (749,621 ) 217,024 Indefinite-lived intangible assets: Trademarks and trade names 375,585 Net identifiable intangible assets $ 592,609 December 31, 2017 Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 478,114 $ (402,005 ) $ 76,109 Patents and technology 446,894 (302,805 ) 144,089 Trademarks and trade names 29,851 (18,576 ) 11,275 Distributor contracts and relationships 4,805 (4,725 ) 80 Non-compete agreements 6,750 (6,750 ) - $ 966,414 $ (734,861 ) $ 231,553 Indefinite-lived intangible assets: Trademarks and trade names 375,535 Net identifiable intangible assets $ 607,088
Schedule of Estimated Amortization Expense	Based on our amortizable intangible asset balance as of March 31, 2018, we estimate that amortization expense will be as follows for the next five years and thereafter (in thousands): Remaining 2018 $ 43,425 2019 53,068 2020 37,096 2021 32,495 2022 28,694 Thereafter 22,246 $ 217,024

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2018
Other Liabilities Disclosure [Abstract]
Schedule of Other Current Liabilities	Other current liabilities consist of the following (in thousands): March 31, 2018 December 31, 2017 Accrued wages and related expenses $ 25,247 $ 41,482 Accrued commissions 13,764 16,994 Accrued rebates 8,573 12,896 Accrued other taxes 5,400 5,743 Accrued professional expenses 4,016 3,879 Income taxes payable 2,727 1,937 Derivative liability — 268 Other accrued liabilities 40,094 43,161 $ 99,821 $ 126,360

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
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 March 31, 2018 December 31, 2017 Derivative Assets: Interest rate cap agreements designated as cash flow hedges Other current assets $ 1,140 $ — Interest rate cap agreements designated as cash flow hedges Other long-term assets 1,038 84 $ 2,178 $ 84 Derivative Liabilities: Interest rate cap agreements designated as cash flow hedges Other current liabilities $ — $ 268 $ — $ 268
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 Location March 31, 2018 April 1, 2017 Interest rate cap agreements designated as cash flow hedges Interest (income) expense, net $ (196 ) $ 295
Summary of Pre-tax Loss on Derivative Instruments Designated as Cash Flow Hedges Recognized in Other Comprehensive Income (Loss)	The pre-tax loss on derivative instruments designated as cash flow hedges recognized in other comprehensive income (loss) is presented below (in thousands): Three Months Ended March 31, 2018 April 1, 2017 Interest rate cap agreements designated as cash flow hedges $ 1,905 $ 846

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
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 (in thousands): As of March 31, 2018 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Assets: Interest rate cap agreements designated as cash flow hedges $ — $ 2,178 $ — $ 2,178 As of December 31, 2017 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Assets: Interest rate cap agreements designated as cash flow hedges $ — $ 84 $ — $ 84 Liabilities: Interest rate cap agreements designated as cash flow hedges $ — $ 268 $ — $ 268

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Schedule of Debt Obligations	Debt obligations consist of the following (in thousands): March 31, 2018 December 31, 2017 Credit facilities: Revolving credit facility, net of unamortized debt issuance costs of $1.0 million and $1.2 million as of March 31, 2018 and December 31, 2017, respectively $ 73,962 $ 73,843 Term loan: $1,028.6 million Term Loan, net of unamortized debt issuance costs and original issuance discount of $7.8 million and $8.6 million as of March 31, 2018 and December 31, 2017, respectively 1,020,842 1,022,630 Notes: $1,015.0 million 8.125% Second Lien Notes, net of unamortized debt issuance costs and original issuance discount of $10.9 million and $11.6 million as of March 31, 2018 and December 31, 2017, respectively 1,004,097 1,003,382 $298.5 million 10.75% Third Lien Notes, net of unamortized debt issuance costs and original issuance discount of $4.4 million and $4.8 million as of March 31, 2018 and December 31, 2017, respectively 294,110 293,657 Capital lease obligations and other 20,477 20,608 Total debt 2,413,488 2,414,120 Current maturities (16,102 ) (15,936 ) Long-term debt $ 2,397,386 $ 2,398,184

STOCK OPTION PLANS AND STOCK-34

STOCK OPTION PLANS AND STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
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 March 31, 2018 April 1, 2017 Expected volatility 32.6 % 33.4 % Risk-free interest rate 2.9 % 2.1%-2.2% Expected years until exercise 6.1 6.3-7.4 Expected dividend yield 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 March 31, 2018 April 1, 2017 Cost of sales $ 79 $ 34 Operating expenses: Selling, general and administrative 379 420 Research and development (10 ) — $ 448 $ 454

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue From Contract With Customer [Abstract]
Summary of Disaggregation of Revenue by Major Sales Channel	The following table disaggregates our revenue by major sales channel for the three months ended March 31, 2018 and April 1, 2017 (in thousands): Three Months ended March 31, 2018 Segments Bracing & Vascular Recovery Sciences Surgical International Total Sales Channel Dealers & Distributors $ 44,853 $ 15,628 $ - $ 62,765 $ 123,246 Insurance 25,220 16,912 — 6,031 $ 48,164 Direct 41,051 3,353 53,618 19,607 $ 117,629 Other 3,365 — — 225 $ 3,590 $ 114,489 $ 35,893 $ 53,618 $ 88,629 $ 292,629 Three Months ended April 1, 2017 Segments Bracing & Vascular Recovery Sciences Surgical International Total Sales Channel Dealers & Distributors $ 45,258 $ 18,218 $ - $ 51,776 $ 115,252 Insurance 27,006 17,149 — 5,158 $ 49,313 Direct 46,840 3,136 49,592 21,150 $ 120,718 Other 2,949 — — 157 $ 3,106 $ 122,053 $ 38,503 $ 49,592 $ 78,241 $ 288,389

SEGMENT AND GEOGRAPHIC INFORM36

SEGMENT AND GEOGRAPHIC INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
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 our 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 March 31, 2018 April 1, 2017 Net sales: Bracing and Vascular $ 114,489 $ 122,053 Recovery Sciences 35,893 38,503 Surgical Implant 53,618 49,592 International 88,629 78,241 $ 292,629 $ 288,389 Operating income: Bracing and Vascular $ 19,998 $ 21,007 Recovery Sciences 8,593 8,907 Surgical Implant 11,765 8,140 International 19,413 13,610 Expenses not allocated to segments and eliminations (26,272 ) (44,990 ) $ 33,497 $ 6,674
Net Sales by Geographic Area	Following are our net sales by geographic area (in thousands): Three Months Ended March 31, 2018 April 1, 2017 Net sales: United States $ 204,000 $ 210,148 Other Europe, Middle East and Africa 44,384 38,041 Germany 24,963 21,357 Australia and Asia Pacific 11,553 10,843 Canada 6,142 5,942 Latin America 1,587 2,058 $ 292,629 $ 288,389

SUPPLEMENTAL GUARANTOR CONDEN37

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	3 Months Ended
	Mar. 31, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
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 March 31, 2018 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 6,396 $ (698 ) $ 28,899 $ - $ 34,597 Accounts receivable, net — 143,354 53,124 — 196,478 Inventories, net — 154,659 41,220 (8,204 ) 187,675 Deferred tax assets, net — — — — — Prepaid expenses and other current assets 1,157 14,437 6,389 1 21,984 Current assets of discontinued operations — 511 — — 511 Total current assets 7,553 312,263 129,632 (8,203 ) 441,245 Property and equipment, net — 119,577 13,718 (26 ) 133,269 Goodwill — 791,004 107,399 (33,287 ) 865,116 Intangible assets, net — 583,770 8,839 — 592,609 Investment in subsidiaries 1,297,699 1,677,336 57,316 (3,032,351 ) — Intercompany receivables 326,958 — — (326,958 ) — Other non-current assets 1,038 2,158 2,691 (3 ) 5,884 Total assets $ 1,633,248 $ 3,486,108 $ 319,595 $ (3,400,828 ) $ 2,038,123 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 109,099 $ 14,252 $ — $ 123,351 Current portion of debt obligations 10,550 — 5,552 — 16,102 Other current liabilities 46,558 66,141 33,690 (3 ) 146,386 Total current liabilities 57,108 175,240 53,494 (3 ) 285,839 Long-term debt obligations 2,382,462 — 14,924 — 2,397,386 Deferred tax liabilities, net — 139,883 4,825 — 144,708 Intercompany payables, net — 165,337 67,531 (232,868 ) — Other long-term liabilities - 13,867 210 — 14,077 Total liabilities 2,439,570 494,327 140,984 (232,871 ) 2,842,010 Noncontrolling interests — — 2,435 — 2,435 Total membership (deficit) equity (806,322 ) 2,991,781 176,176 (3,167,957 ) (806,322 ) Total liabilities and (deficit) equity $ 1,633,248 $ 3,486,108 $ 319,595 $ (3,400,828 ) $ 2,038,123 DJO Finance LLC Condensed Consolidating Balance Sheets As of December 31, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 23,245 $ (14,354 ) $ 23,094 $ — $ 31,985 Accounts receivable, net — 141,565 48,759 — 190,324 Inventories, net — 137,193 30,200 1,744 169,137 Prepaid expenses and other current assets 42 13,730 6,445 1 20,218 Current assets of discontinued operations — 511 — — 511 Total current assets 23,287 278,645 108,498 1,745 412,175 Property and equipment, net — 119,691 13,861 (30 ) 133,522 Goodwill — 791,004 105,463 (32,355 ) 864,112 Intangible assets, net — 598,018 9,070 — 607,088 Investment in subsidiaries 1,297,699 1,677,336 55,723 (3,030,758 ) — Intercompany receivables 298,021 — — (298,021 ) — Other non-current assets 85 2,462 2,581 — 5,128 Total assets $ 1,619,092 $ 3,467,156 $ 295,196 $ (3,359,419 ) $ 2,022,025 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 84,943 $ 13,388 $ — $ 98,331 Current portion of debt obligations 10,550 — 5,386 — 15,936 Other current liabilities 18,276 90,975 35,125 (1 ) 144,375 Total current liabilities 28,826 175,918 53,899 (1 ) 258,642 Long-term debt obligations 2,382,962 — 15,222 — 2,398,184 Deferred tax liabilities, net — 137,424 5,173 — 142,597 Intercompany payables, net — 167,667 65,108 (232,775 ) — Other long-term liabilities (203 ) 13,063 220 — 13,080 Total liabilities 2,411,585 494,072 139,622 (232,776 ) 2,812,503 Noncontrolling interests — — 2,015 — 2,015 Total membership (deficit) equity (792,493 ) 2,973,084 153,559 (3,126,643 ) (792,493 ) Total liabilities and (deficit) equity $ 1,619,092 $ 3,467,156 $ 295,196 $ (3,359,419 ) $ 2,022,025
Schedule of Condensed Consolidating Statements of Operations	DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended March 31, 2018 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 232,315 $ 93,027 $ (32,713 ) $ 292,629 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $6,658 for three months ended March 31, 2018) — 86,519 68,268 (34,851 ) 119,936 Selling, general and administrative — 89,821 25,495 — 115,316 Research and development — 8,225 1,057 — 9,282 Amortization of intangible assets — 14,249 349 — 14,598 — 198,814 95,169 (34,851 ) 259,132 Operating income (loss) — 33,501 (2,142 ) 2,138 33,497 Other (expense) income: Interest (expense) income, net (43,830 ) 46 (138 ) — (43,922 ) Other (expense) income, net — (12,581 ) 11,041 — (1,540 ) Intercompany income (expense), net — 1,367 1,083 (2,450 ) — Equity in income (loss) of subsidiaries, net 26,262 — — (26,262 ) — (17,568 ) (11,168 ) 11,986 (28,712 ) (45,462 ) (Loss) income before income taxes (17,568 ) 22,333 9,844 (26,574 ) (11,965 ) Income tax provision — (2,294 ) (3,091 ) — (5,385 ) Net (loss) income from continuing operations (17,568 ) 20,039 6,753 (26,574 ) (17,350 ) Net income from discontinued operations — 144 — — 144 Net (loss) income (17,568 ) 20,183 6,753 (26,574 ) (17,206 ) Net income attributable to noncontrolling interests — — (362 ) — (362 ) Net (loss) income attributable to DJOFL $ (17,568 ) $ 20,183 $ 6,391 $ (26,574 ) $ (17,568 )
Schedule of Condensed Consolidating Statements of Comprehensive Loss	DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended March 31, 2018 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (17,568 ) $ 20,183 $ 6,753 $ (26,574 ) $ (17,206 ) Other comprehensive income (loss), net of taxes: Foreign currency translation adjustments, net of tax provision of $1,366 for the three months ended March 31, 2018 — — 1,502 — 1,502 Unrealized gain on cash flow hedges, net of tax provision of $471 for the three months ended March 31, 2018 1,905 — — — 1,905 Other comprehensive income 1,905 — 1,502 — 3,407 Comprehensive (loss) income (15,663 ) 20,183 8,255 (26,574 ) (13,799 ) Comprehensive income (loss) attributable to noncontrolling interests — — (420 ) — (420 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (15,663 ) $ 20,183 $ 7,835 $ (26,574 ) $ (14,219 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended April 1, 2017 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (39,969 ) $ 7,074 $ (9,336 ) $ 2,486 $ (39,745 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax provision of $112 — — 1,749 — 1,749 Unrealized gain on cash flow hedges, net of tax provision of zero 846 — — — 846 Other comprehensive income 846 — 1,749 — 2,595 Comprehensive (loss) income (39,123 ) 7,074 (7,587 ) 2,486 (37,150 ) Comprehensive income attributable to noncontrolling interests — — (253 ) — (253 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (39,123 ) $ 7,074 $ (7,840 ) $ 2,486 $ (37,403 )
Schedule of Condensed Consolidating Statements of Cash Flows	DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2018 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Cash Flows From Operating Activities: Net loss $ (17,568 ) $ 20,183 $ 6,753 $ (26,574 ) $ (17,206 ) Net income from discontinued operations (144 ) $ (144 ) Adjustments to reconcile net cash (used in) provided by operating activities: Depreciation - 9,610 1,306 (9 ) 10,907 Amortization of intangible assets - 14,249 349 - 14,598 Amortization of debt issuance costs and non-cash interest expense 2,138 - - - 2,138 Stock-based compensation expense - 448 - - 448 Loss on disposal of assets, net - 372 26 - 398 Deferred income tax expense - 623 (524 ) - 99 Equity in (loss) income of subsidiaries, net (26,262 ) - - 26,262 - Changes in operating assets and liabilities, net of acquired assets and liabilities: Accounts receivable - 1,839 (6,986 ) - (5,147 ) Inventories - (16,738 ) 1,704 (1,902 ) (16,936 ) Prepaid expenses and other assets (2,069 ) (402 ) (118 ) 261 (2,328 ) Accounts payable and other current liabilities 30,388 (5,967 ) (3,200 ) 4,119 25,340 Net cash provided by (used in) continuing operating activities (13,373 ) 24,073 (690 ) 2,157 12,167 Net cash provided by discontinued operations - 144 - - 144 Net cash (used in) provided by operating activities (13,373 ) 24,217 (690 ) 2,157 12,311 Cash Flows From Investing Activities: Purchases of property and equipment - (5,907 ) (1,007 ) - (6,914 ) Net cash used in investing activities from continuing operations - (5,907 ) (1,007 ) - (6,914 ) Cash Flows From Financing Activities: Intercompany (838 ) (4,654 ) 7,649 (2,157 ) - Proceeds from issuance of debt 20,000 - - - 20,000 Repayments of debt obligations (22,638 ) - (719 ) - (23,357 ) Net cash (used in) provided by financing activities (3,476 ) (4,654 ) 6,930 (2,157 ) (3,357 ) Effect of exchange rate changes on cash and cash equivalents - - 572 - 572 Net (decrease) increase in cash and cash equivalents (16,849 ) 13,656 5,805 - 2,612 Cash and cash equivalents, beginning of year 23,245 (14,354 ) 23,094 - 31,985 Cash and cash equivalents, end of year $ 6,396 $ (698 ) $ 28,899 $ - $ 34,597 DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Three Months Ended April 1, 2017 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Cash Flows from Operating Activities: Net (loss) income $ (39,969 ) $ 7,074 $ (9,336 ) $ 2,486 $ (39,745 ) Net loss from discontinued operations — (58 ) — — (58 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 9,737 1,199 (7 ) 10,929 Amortization of intangible assets — 18,526 319 — 18,845 Amortization of debt issuance costs and non-cash interest expense 2,019 — — — 2,019 Stock-based compensation expense — 454 — — 454 Gain on disposal of assets, net — 56 74 — 130 Deferred income tax expense (benefit) — 3,140 (230 ) — 2,910 Equity in income (loss) of subsidiaries, net (2,752 ) — — 2,752 — Changes in operating assets and liabilities: Accounts receivable — 8,835 (2,802 ) — 6,033 Inventories — (1,713 ) 6,184 (6,846 ) (2,375 ) Prepaid expenses and other assets 31 2,294 117 696 3,138 Accounts payable and other current liabilities 28,537 11,598 (2,456 ) (1,336 ) 36,343 Net cash (used in) provided by continuing operating activities (12,134 ) 59,943 (6,931 ) (2,255 ) 38,623 Net cash provided by discontinued operations — 58 — — 58 Net cash (used in) provided by operating activities (12,134 ) 60,001 (6,931 ) (2,255 ) 38,681 Cash Flows from Investing Activities: Purchases of property and equipment — (6,769 ) (705 ) — (7,474 ) Net cash (used in) provided by investing activities from continuing operations — (6,769 ) (705 ) — (7,474 ) Cash Flows from Financing Activities: Intercompany 39,933 (48,844 ) 6,656 2,255 — Repayments of debt (8,638 ) — — — (8,638 ) Repurchase of common stock (3,600 ) — — — (3,600 ) Investment by parent 500 — — — 500 Net cash provided by (used in) financing activities 28,195 (48,844 ) 6,656 2,255 (11,738 ) Effect of exchange rate changes on cash and cash equivalents — — 319 — 319 Net (decrease) increase in cash and cash equivalents 16,061 4,388 (661 ) — 19,788 Cash and cash equivalents at beginning of period 15,818 (372 ) 19,766 — 35,212 Cash and cash equivalents at end of period $ 31,879 $ 4,016 $ 19,105 $ — $ 55,000

Organization and Basis of Pre38

Organization and Basis of Presentation - Additional Information (Detail) - Segment	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
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 (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Receivables [Abstract]
Balance, beginning of period	$ 29,238	$ 36,070
Provision for doubtful accounts	4,277	5,349
Write-offs, net of recoveries	(1,995)	(11,049)
Balance, end of period	$ 31,520	$ 30,370

Summary of Inventories (Detail)

Summary of Inventories (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Apr. 01, 2017	Jan. 01, 2017
Inventory Disclosure [Abstract]
Components and raw materials	$ 71,529	$ 67,220
Work in process	4,571	5,652
Finished goods	103,270	89,468
Inventory held on consignment	39,383	38,219
Inventory, Gross, Total	218,753	200,559
Inventory reserves	(31,078)	(31,422)	$ (31,422)	$ (38,312)
Inventories, net	$ 187,675	$ 169,137

Summary of Activity in Inventor

Summary of Activity in Inventory Reserves (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Inventory Disclosure [Abstract]
Balance, beginning of period	$ 31,422	$ 38,312
Provision charged to costs of sales	518	3,424
Write-offs, net of recoveries	(862)	(10,314)
Balance, end of period	$ 31,078	$ 31,422

Schedule of Changes in Carrying

Schedule of Changes in Carrying Amount of Goodwill (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Goodwill [Line Items]
Goodwill, balance, beginning of period	$ 1,121,118
Accumulated impairment losses, balance, beginning of period	(257,006)
Goodwill, net of accumulated impairment losses, beginning of period	864,112
Foreign currency translation	1,004
Goodwill, balance, end of period	1,122,122
Accumulated impairment losses, balance, end of period	(257,006)
Goodwill, net of accumulated impairment losses, end of period	865,116
Bracing and Vascular
Goodwill [Line Items]
Goodwill, balance, beginning of period	483,258
Accumulated impairment losses, balance, beginning of period	(61,000)
Goodwill, net of accumulated impairment losses, beginning of period	422,258
Goodwill, balance, end of period	483,258
Accumulated impairment losses, balance, end of period	(61,000)
Goodwill, net of accumulated impairment losses, end of period	422,258
Recovery Sciences
Goodwill [Line Items]
Goodwill, balance, beginning of period	249,601
Accumulated impairment losses, balance, beginning of period	(148,600)
Goodwill, net of accumulated impairment losses, beginning of period	101,001
Goodwill, balance, end of period	249,601
Accumulated impairment losses, balance, end of period	(148,600)
Goodwill, net of accumulated impairment losses, end of period	101,001
Surgical Implant
Goodwill [Line Items]
Goodwill, balance, beginning of period	49,229
Accumulated impairment losses, balance, beginning of period	(47,406)
Goodwill, net of accumulated impairment losses, beginning of period	1,823
Goodwill, balance, end of period	49,229
Accumulated impairment losses, balance, end of period	(47,406)
Goodwill, net of accumulated impairment losses, end of period	1,823
International
Goodwill [Line Items]
Goodwill, balance, beginning of period	339,030
Goodwill, net of accumulated impairment losses, beginning of period	339,030
Foreign currency translation	1,004
Goodwill, balance, end of period	340,034
Goodwill, net of accumulated impairment losses, end of period	$ 340,034

Summary of Identifiable Intangi

Summary of Identifiable Intangible Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	$ 966,645	$ 966,414
Definite-lived, accumulated amortization	(749,621)	(734,861)
Definite-lived, intangible assets, net	217,024	231,553
Intangible assets, net	592,609	607,088
Trademarks and Trade Names
Finite Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	375,585	375,535
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	478,343	478,114
Definite-lived, accumulated amortization	(409,372)	(402,005)
Definite-lived, intangible assets, net	68,971	76,109
Patents and Technology
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	446,871	446,894
Definite-lived, accumulated amortization	(309,440)	(302,805)
Definite-lived, intangible assets, net	137,431	144,089
Trademarks and Trade Names
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	29,888	29,851
Definite-lived, accumulated amortization	(19,331)	(18,576)
Definite-lived, intangible assets, net	10,557	11,275
Distributor Contracts and Relationships
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	4,794	4,805
Definite-lived, accumulated amortization	(4,729)	(4,725)
Definite-lived, intangible assets, net	65	80
Non-compete Agreements
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	6,749	6,750
Definite-lived, accumulated amortization	$ (6,749)	$ (6,750)

Long Lived Assets - Additional

Long Lived Assets - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2018
Customer Relationships
Acquired Finite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives	3 years 3 months 18 days
Patents and Technology
Acquired Finite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives	6 years
Distributor Contracts and Relationships
Acquired Finite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives	1 year 1 month 6 days
Trademarks and Trade Names
Acquired Finite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives	5 years

Schedule of Estimated Amortizat

Schedule of Estimated Amortization Expense (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Remaining 2,018	$ 43,425
2,019	53,068
2,020	37,096
2,021	32,495
2,022	28,694
Thereafter	22,246
Definite-lived, intangible assets, net	$ 217,024	$ 231,553

Schedule of Other Current Liabi

Schedule of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Other Liabilities Disclosure [Abstract]
Accrued wages and related expenses	$ 25,247	$ 41,482
Accrued commissions	13,764	16,994
Accrued rebates	8,573	12,896
Accrued other taxes	5,400	5,743
Accrued professional expenses	4,016	3,879
Income taxes payable	2,727	1,937
Derivative liability		268
Other accrued liabilities	40,094	43,161
Other current liabilities	$ 99,821	$ 126,360

Summary of Location and Fair Va

Summary of Location and Fair Value of Derivative Instruments in Condensed Consolidated Balance Sheets (Detail) - Designated as Hedging Instrument - Interest Rate Cap - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 2,178	$ 84
Derivative Liabilities		268
Other Current Assets
Derivatives, Fair Value [Line Items]
Derivative Assets	1,140
Other Long-term Assets
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 1,038	84
Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities		$ 268

Summary of Effect of Derivative

Summary of Effect of Derivative Instruments on Condensed Consolidated Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Designated as Hedging Instrument | Interest Rate Cap | Interest (Income) Expense, net | Cash Flow Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Effect of derivative instruments	$ (196)	$ 295

Summary of Pre-Tax Loss On Deri

Summary of Pre-Tax Loss On Derivative Instruments Designated As Cash Flow Hedges In Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Designated as Hedging Instrument | Interest Rate Cap | Cash Flow Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax loss on derivative instruments	$ 1,905	$ 846

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value on Recurring Basis - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap agreements designated as cash flow hedges, assets	$ 2,178	$ 84
Interest rate cap agreements designated as cash flow hedges, liabilities		268
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap agreements designated as cash flow hedges, assets	$ 2,178	84
Interest rate cap agreements designated as cash flow hedges, liabilities		$ 268

Schedule of Debt Obligations (D

Schedule of Debt Obligations (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Debt	$ 2,413,488	$ 2,414,120
Capital lease obligations and other	20,477	20,608
Current maturities	(16,102)	(15,936)
Long-term debt	2,397,386	2,398,184
Credit Facilities | Revolving Credit Facility
Debt Instrument [Line Items]
Debt	73,962	73,843
Term Loan
Debt Instrument [Line Items]
Debt	1,020,842	1,022,630
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt	1,004,097	1,003,382
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt	$ 294,110	$ 293,657

Schedule of Debt Obligations (P

Schedule of Debt Obligations (Parenthetical) (Detail) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	May 07, 2015
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 7.8	$ 8.6
Credit Facilities | Revolving Credit Facility
Debt Instrument [Line Items]
Unamortized debt issuance costs	1	1.2
Term Loan
Debt Instrument [Line Items]
Debt instrument, face amount	1,028.6		$ 1,055
Unamortized debt issuance costs and original issue discount	7.8	8.6
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount	1,015		$ 1,015
Unamortized debt issuance costs and original issue discount	$ 10.9	11.6
Debt instrument, stated percentage rate	8.125%		8.125%
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 298.5		$ 289.7
Unamortized debt issuance costs and original issue discount	$ 4.4	$ 4.8
Debt instrument, stated percentage rate	10.75%		10.75%

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Sep. 30, 2015	May 07, 2015
Debt Instrument [Line Items]
Leverage ratio of consolidated senior secured first lien to adjusted EBITDA		535.00%
Debt instrument, minimum fixed charge coverage ratio	100.00%
Revolving Credit Facility
Debt Instrument [Line Items]
Revolving credit percentage of maximum availability	10.00%
Cash collection, number of business days	30 days
Revolving Credit Facility | Greater Than 50% of Utilization Credit Facility
Debt Instrument [Line Items]
Commitment Fees Rate	0.25%
Revolving Credit Facility | Less Than 50% of Utilization Credit Facility
Debt Instrument [Line Items]
Commitment Fees Rate	0.375%
Minimum
Debt Instrument [Line Items]
Unutilized revolving credit facility	$ 9,000,000
Travel and Entertainment Corporate Card Program
Debt Instrument [Line Items]
Letter of credit outstanding	5,700,000
Collateral Requirements
Debt Instrument [Line Items]
Letter of credit outstanding	500,000
Term Loan
Debt Instrument [Line Items]
Debt instrument, face amount	1,028,600,000		$ 1,055,000,000
Loan increment			150,000,000
Debt instrument, market value	$ 1,033,800,000
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%
Term Loan | Minimum
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	1.00%
Percentage of prepay outstanding term loans of annual excess cash flow	25.00%
Term Loan | Maximum
Debt Instrument [Line Items]
Percentage of prepay outstanding term loans of annual excess cash flow	0.00%
Term Loan | Base Rate Borrowings
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	2.25%
Term Loan | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	0.50%
Term Loan | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	1.00%
Term Loan | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	3.25%
ABL Facility
Debt Instrument [Line Items]
Credit Facility, face amount			150,000,000
Credit Facility, increment			$ 50,000,000
Debt instrument, market value	$ 75,000,000
Revolving loan balance	$ 75,000,000
ABL Facility | Base Rate Borrowings
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	1.25%
ABL Facility | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	0.50%
ABL Facility | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	1.00%
ABL Facility | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	2.25%
Senior Secured Credit Facility
Debt Instrument [Line Items]
Weighted Average Interest Rate	4.87%

Debt (Senior Notes, Other Debt

Debt (Senior Notes, Other Debt and Debt Issuance Costs) - Additional Information (Detail) € in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)Loan	Apr. 01, 2017USD ($)	Mar. 31, 2018EUR (€)Loan	Dec. 31, 2017USD ($)	May 07, 2015USD ($)
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 7.8			$ 8.6
Amortization of debt issuance costs	0.8	$ 0.7
New Term Loans
Debt Instrument [Line Items]
Debt instrument, face amount	$ 7.4		€ 6
Debt instrument maturity date	May 31, 2020
Number of loans | Loan	2		2
Other borrowings	$ 14.8		€ 12
One Month Euribor Rate | New Term Loans
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	0.40%
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 1,015				$ 1,015
Debt instrument, stated percentage rate	8.125%		8.125%		8.125%
Debt instrument maturity date	Jun. 15, 2021
Repurchase price percentage	101.00%
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%
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	$ 1,022
8.125% Second Lien Notes | First Lien Credit Facilities
Debt Instrument [Line Items]
Debt instrument, stated percentage rate	8.125%		8.125%
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 298.5				$ 289.7
Debt instrument, stated percentage rate	10.75%		10.75%		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	$ 258.2
9.75% Senior Subordinated Notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate	9.75%		9.75%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax provision	$ 5,385	$ 4,078
(Loss) income before income taxes	$ (11,965)	$ (35,725)
Effective tax rate	(45.00%)	(11.40%)
Gross unrecognized tax benefits	$ 18,700		$ 16,800
Change in unrecognized tax benefits	1,900
Accrued interest and penalties related to unrecognized tax benefits	3,200
Expected decrease in unrecognized tax benefits in the next twelve months	400
Foreign and U.S. state unrecognized tax benefits impacting effective tax rate	$ 7,000
Federal statutory income tax rate	21.00%		35.00%

Stock Option Plans and Stock-56

Stock Option Plans and Stock-Based Compensation - Additional Information (Detail) - $ / shares	1 Months Ended	3 Months Ended		12 Months Ended
	Sep. 30, 2015	Mar. 31, 2018	Apr. 01, 2017	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation shares authorized under stock option plans description		If Blackstone sells all or a portion of its equity interests in DJO while the options are outstanding, then the unvested Market Return Options will vest and become exercisable as follows: 1) 25% of the options will vest and become exercisable if Blackstone realizes a MOIC of 1.5 times its equity investment in DJO; 2) 100% of the options will vest and become exercisable if Blackstone realizes a MOIC of at least 2.25 times its equity investment in DJO; and 3) if Blackstone realizes a MOIC of greater than 1.5 times its equity investment but less than 2.25 times its equity investment, then 25% of the options will vest and become exercisable and a percentage of the remaining unvested options will vest and become exercisable with such percentage equal to a fraction, the numerator of which is the actual MOIC realized by Blackstone, less 1.5 and the denominator of which is 0.75.
2016 Vested Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares expiration period		10 years
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		588,000	317,500
Market Return Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		553,000	235,833
Time-Based Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		35,000	81,667
Option granted, weighted average grant date fair value		$ 6.15	$ 6.12
Director Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		9,200	13,800
Option granted, weighted average grant date fair value		$ 6.15	$ 6.60
Share Based Compensation Award Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vest percentage	33.33%	33.33%		33.33%
Share Based Compensation Award Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vest percentage	66.67%	33.33%		66.67%
Share Based Compensation Award Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vest percentage		33.33%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Money on invested capital multiple	225.00%			150.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Money on invested capital multiple	250.00%			225.00%
2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available to grant		10,575,529
2007 Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price as a percentage of the fair market value of underlying shares on the date of grant		100.00%
2007 Plan | 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
	Mar. 31, 2018	Apr. 01, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	32.60%	33.40%
Risk-free interest rate	2.90%
Risk-free interest rate, minimum		2.10%
Risk-free interest rate, maximum		2.20%
Expected years until exercise	6 years 1 month 6 days
Expected dividend yield	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected years until exercise		6 years 3 months 18 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected years until exercise		7 years 4 months 24 days

Schedule of Recorded Non-cash S

Schedule of Recorded Non-cash Stock-based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	$ 448	$ 454
Cost of Sales
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	79	34
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	379	$ 420
Research and Development Expense
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	$ (10)

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - Blackstone Management Partners LLC - USD ($)	Nov. 20, 2017	Mar. 31, 2018	Apr. 01, 2017
Related Party Transaction [Line Items]
Maximum annual monitoring fee under advisory and consulting services		$ 7,000,000
Annual monitoring fee maximum under advisory and consulting services, percentage		2.00%
Transaction and monitoring fee agreement termination effective date	Nov. 20, 2017
Annual monitoring fee recorded as component of selling, general and administrative expense		$ 0	$ 1,750,000

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregation of Revenue by Major Sales Channel (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Disaggregation Of Revenue [Line Items]
Total revenue	$ 292,629	$ 288,389
Bracing and Vascular
Disaggregation Of Revenue [Line Items]
Total revenue	114,489	122,053
Recovery Sciences
Disaggregation Of Revenue [Line Items]
Total revenue	35,893	38,503
Surgical Implant
Disaggregation Of Revenue [Line Items]
Total revenue	53,618	49,592
International
Disaggregation Of Revenue [Line Items]
Total revenue	88,629	78,241
Dealers & Distributors
Disaggregation Of Revenue [Line Items]
Total revenue	123,246	115,252
Dealers & Distributors | Bracing and Vascular
Disaggregation Of Revenue [Line Items]
Total revenue	44,853	45,258
Dealers & Distributors | Recovery Sciences
Disaggregation Of Revenue [Line Items]
Total revenue	15,628	18,218
Dealers & Distributors | International
Disaggregation Of Revenue [Line Items]
Total revenue	62,765	51,776
Insurance
Disaggregation Of Revenue [Line Items]
Total revenue	48,164	49,313
Insurance | Bracing and Vascular
Disaggregation Of Revenue [Line Items]
Total revenue	25,220	27,006
Insurance | Recovery Sciences
Disaggregation Of Revenue [Line Items]
Total revenue	16,912	17,149
Insurance | International
Disaggregation Of Revenue [Line Items]
Total revenue	6,031	5,158
Direct
Disaggregation Of Revenue [Line Items]
Total revenue	117,629	120,718
Direct | Bracing and Vascular
Disaggregation Of Revenue [Line Items]
Total revenue	41,051	46,840
Direct | Recovery Sciences
Disaggregation Of Revenue [Line Items]
Total revenue	3,353	3,136
Direct | Surgical Implant
Disaggregation Of Revenue [Line Items]
Total revenue	53,618	49,592
Direct | International
Disaggregation Of Revenue [Line Items]
Total revenue	19,607	21,150
Other
Disaggregation Of Revenue [Line Items]
Total revenue	3,590	3,106
Other | Bracing and Vascular
Disaggregation Of Revenue [Line Items]
Total revenue	3,365	2,949
Other | International
Disaggregation Of Revenue [Line Items]
Total revenue	$ 225	$ 157

Revenue - Additional Informatio

Revenue - Additional Information (Detail) - Topic 606 $ in Millions	Mar. 31, 2018USD ($)
Revenue From Contract With Customer [Line Items]
Refund liability	$ 1.2
Allowance for sales discounts and other allowances	$ 11.5

Segment and Geographic Inform62

Segment and Geographic Information - Additional Information (Detail) - Segment	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Segment Reporting [Abstract]
Number of operating segments	4	4

Information Regarding Reportabl

Information Regarding Reportable Business Segments (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Net sales:
Net sales	$ 292,629	$ 288,389
Operating income:
Operating income	33,497	6,674
Operating Segments | Bracing and Vascular
Net sales:
Net sales	114,489	122,053
Operating income:
Operating income	19,998	21,007
Operating Segments | Recovery Sciences
Net sales:
Net sales	35,893	38,503
Operating income:
Operating income	8,593	8,907
Operating Segments | Surgical Implant
Net sales:
Net sales	53,618	49,592
Operating income:
Operating income	11,765	8,140
Operating Segments | International
Net sales:
Net sales	88,629	78,241
Operating income:
Operating income	19,413	13,610
Expenses not allocated to segments and eliminations
Operating income:
Operating income	$ (26,272)	$ (44,990)

Net Sales by Geographic Area (D

Net Sales by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Net sales:
Sales revenue goods net	$ 292,629	$ 288,389
United States
Net sales:
Sales revenue goods net	204,000	210,148
Other Europe, Middle East, and Africa
Net sales:
Sales revenue goods net	44,384	38,041
Germany
Net sales:
Sales revenue goods net	24,963	21,357
Australia And Asia Pacific
Net sales:
Sales revenue goods net	11,553	10,843
Canada
Net sales:
Sales revenue goods net	6,142	5,942
Latin America
Net sales:
Sales revenue goods net	$ 1,587	$ 2,058

Supplemental Guarantor Conden65

Supplemental Guarantor Condensed Consolidating Financial Statements - Additional Information (Detail) - DJO Finco	Mar. 31, 2018
Debt Instrument [Line Items]
Subsidiaries owned	100.00%
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%

Schedule of Condensed Consolida

Schedule of Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Apr. 01, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 34,597	$ 31,985	$ 55,000	$ 35,212
Accounts receivable, net	196,478	190,324
Inventories, net	187,675	169,137
Prepaid expenses and other current assets	21,984	20,218
Current assets of discontinued operations	511	511
Total current assets	441,245	412,175
Property and equipment, net	133,269	133,522
Goodwill	865,116	864,112
Intangible assets, net	592,609	607,088
Other non-current assets	5,884	5,128
Total assets	2,038,123	2,022,025
Current liabilities:
Accounts payable	123,351	98,331
Current portion of debt obligations	16,102	15,936
Other current liabilities	146,386	144,375
Total current liabilities	285,839	258,642
Long-term debt obligations	2,397,386	2,398,184
Deferred tax liabilities, net	144,708	142,597
Other long-term liabilities	14,077	13,080
Total liabilities	2,842,010	2,812,503
Noncontrolling interests	2,435	2,015
Total membership (deficit) equity	(806,322)	(792,493)
Total liabilities and deficit	2,038,123	2,022,025
Reportable Legal Entities | DJOFL
Current assets:
Cash and cash equivalents	6,396	23,245	31,879	15,818
Prepaid expenses and other current assets	1,157	42
Total current assets	7,553	23,287
Investment in subsidiaries	1,297,699	1,297,699
Intercompany receivables	326,958	298,021
Other non-current assets	1,038	85
Total assets	1,633,248	1,619,092
Current liabilities:
Current portion of debt obligations	10,550	10,550
Other current liabilities	46,558	18,276
Total current liabilities	57,108	28,826
Long-term debt obligations	2,382,462	2,382,962
Other long-term liabilities		(203)
Total liabilities	2,439,570	2,411,585
Total membership (deficit) equity	(806,322)	(792,493)
Total liabilities and deficit	1,633,248	1,619,092
Reportable Legal Entities | Guarantors
Current assets:
Cash and cash equivalents	(698)	(14,354)	4,016	(372)
Accounts receivable, net	143,354	141,565
Inventories, net	154,659	137,193
Prepaid expenses and other current assets	14,437	13,730
Current assets of discontinued operations	511	511
Total current assets	312,263	278,645
Property and equipment, net	119,577	119,691
Goodwill	791,004	791,004
Intangible assets, net	583,770	598,018
Investment in subsidiaries	1,677,336	1,677,336
Other non-current assets	2,158	2,462
Total assets	3,486,108	3,467,156
Current liabilities:
Accounts payable	109,099	84,943
Other current liabilities	66,141	90,975
Total current liabilities	175,240	175,918
Deferred tax liabilities, net	139,883	137,424
Intercompany payables, net	165,337	167,667
Other long-term liabilities	13,867	13,063
Total liabilities	494,327	494,072
Total membership (deficit) equity	2,991,781	2,973,084
Total liabilities and deficit	3,486,108	3,467,156
Reportable Legal Entities | Non-Guarantors
Current assets:
Cash and cash equivalents	28,899	23,094	$ 19,105	$ 19,766
Accounts receivable, net	53,124	48,759
Inventories, net	41,220	30,200
Prepaid expenses and other current assets	6,389	6,445
Total current assets	129,632	108,498
Property and equipment, net	13,718	13,861
Goodwill	107,399	105,463
Intangible assets, net	8,839	9,070
Investment in subsidiaries	57,316	55,723
Other non-current assets	2,691	2,581
Total assets	319,595	295,196
Current liabilities:
Accounts payable	14,252	13,388
Current portion of debt obligations	5,552	5,386
Other current liabilities	33,690	35,125
Total current liabilities	53,494	53,899
Long-term debt obligations	14,924	15,222
Deferred tax liabilities, net	4,825	5,173
Intercompany payables, net	67,531	65,108
Other long-term liabilities	210	220
Total liabilities	140,984	139,622
Noncontrolling interests	2,435	2,015
Total membership (deficit) equity	176,176	153,559
Total liabilities and deficit	319,595	295,196
Eliminations
Current assets:
Inventories, net	(8,204)	1,744
Prepaid expenses and other current assets	1	1
Total current assets	(8,203)	1,745
Property and equipment, net	(26)	(30)
Goodwill	(33,287)	(32,355)
Investment in subsidiaries	(3,032,351)	(3,030,758)
Intercompany receivables	(326,958)	(298,021)
Other non-current assets	(3)
Total assets	(3,400,828)	(3,359,419)
Current liabilities:
Other current liabilities	(3)	(1)
Total current liabilities	(3)	(1)
Intercompany payables, net	(232,868)	(232,775)
Total liabilities	(232,871)	(232,776)
Total membership (deficit) equity	(3,167,957)	(3,126,643)
Total liabilities and deficit	$ (3,400,828)	$ (3,359,419)

Schedule of Condensed Consoli67

Schedule of Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Net sales	$ 292,629	$ 288,389
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,658 for three months ended March 31, 2018)	119,936	119,569
Selling, general and administrative	115,316	134,162
Research and development	9,282	9,139
Amortization of intangible assets	14,598	18,845
Costs and Expenses, Total	259,132	281,715
Operating income	33,497	6,674
Other (expense) income:
Interest (expense) income, net	(43,922)	(42,687)
Other (expense) income, net	(1,540)	288
Nonoperating Income (Expense), Total	(45,462)	(42,399)
Loss before income taxes	(11,965)	(35,725)
Income tax provision	(5,385)	(4,078)
Net loss from continuing operations	(17,350)	(39,803)
Net income from discontinued operations	144	58
Net loss	(17,206)	(39,745)
Net income attributable to noncontrolling interests	(362)	(224)
Net loss attributable to DJO Finance LLC	(17,568)	(39,969)
Reportable Legal Entities | DJOFL
Other (expense) income:
Interest (expense) income, net	(43,830)
Equity in income (loss) of subsidiaries, net	26,262	2,752
Nonoperating Income (Expense), Total	(17,568)
Loss before income taxes	(17,568)
Net loss from continuing operations	(17,568)
Net loss	(17,568)	(39,969)
Net loss attributable to DJO Finance LLC	(17,568)
Reportable Legal Entities | Guarantors
Net sales	232,315
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,658 for three months ended March 31, 2018)	86,519
Selling, general and administrative	89,821
Research and development	8,225
Amortization of intangible assets	14,249	18,526
Costs and Expenses, Total	198,814
Operating income	33,501
Other (expense) income:
Interest (expense) income, net	46
Other (expense) income, net	(12,581)
Intercompany income (expense), net	1,367
Nonoperating Income (Expense), Total	(11,168)
Loss before income taxes	22,333
Income tax provision	(2,294)
Net loss from continuing operations	20,039
Net income from discontinued operations	144	58
Net loss	20,183	7,074
Net loss attributable to DJO Finance LLC	20,183
Reportable Legal Entities | Non-Guarantors
Net sales	93,027
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,658 for three months ended March 31, 2018)	68,268
Selling, general and administrative	25,495
Research and development	1,057
Amortization of intangible assets	349	319
Costs and Expenses, Total	95,169
Operating income	(2,142)
Other (expense) income:
Interest (expense) income, net	(138)
Other (expense) income, net	11,041
Intercompany income (expense), net	1,083
Nonoperating Income (Expense), Total	11,986
Loss before income taxes	9,844
Income tax provision	(3,091)
Net loss from continuing operations	6,753
Net loss	6,753	(9,336)
Net income attributable to noncontrolling interests	(362)
Net loss attributable to DJO Finance LLC	6,391
Eliminations
Net sales	(32,713)
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,658 for three months ended March 31, 2018)	(34,851)
Costs and Expenses, Total	(34,851)
Operating income	2,138
Other (expense) income:
Intercompany income (expense), net	(2,450)
Equity in income (loss) of subsidiaries, net	(26,262)	(2,752)
Nonoperating Income (Expense), Total	(28,712)
Loss before income taxes	(26,574)
Net loss from continuing operations	(26,574)
Net loss	(26,574)	$ 2,486
Net loss attributable to DJO Finance LLC	$ (26,574)

Schedule of Condensed Consoli68

Schedule of Condensed Consolidating Statements of Operations (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Income Statement [Abstract]
Cost of sales, amortization of intangible assets	$ 6,658	$ 6,981

Schedule of Condensed Consoli69

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Net (loss) income	$ (17,206)	$ (39,745)
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustments, net of tax provision of $1,366 for the three months ended March 31, 2018 and 112 for three months ended April 1, 2017	1,502	1,749
Unrealized gain on cash flow hedges, net of tax provision of $471 and zero for the three months ended March 31, 2018 and April 1, 2017, respectively	1,905	846
Other comprehensive income	3,407	2,595
Comprehensive loss	(13,799)	(37,150)
Comprehensive income (loss) attributable to noncontrolling interests	(420)	(253)
Comprehensive loss attributable to DJO Finance LLC	(14,219)	(37,403)
Reportable Legal Entities | DJOFL
Net (loss) income	(17,568)	(39,969)
Other comprehensive income (loss), net of taxes:
Unrealized gain on cash flow hedges, net of tax provision of $471 and zero for the three months ended March 31, 2018 and April 1, 2017, respectively	1,905	846
Other comprehensive income	1,905	846
Comprehensive loss	(15,663)	(39,123)
Comprehensive loss attributable to DJO Finance LLC	(15,663)	(39,123)
Reportable Legal Entities | Guarantors
Net (loss) income	20,183	7,074
Other comprehensive income (loss), net of taxes:
Comprehensive loss	20,183	7,074
Comprehensive loss attributable to DJO Finance LLC	20,183	7,074
Reportable Legal Entities | Non-Guarantors
Net (loss) income	6,753	(9,336)
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustments, net of tax provision of $1,366 for the three months ended March 31, 2018 and 112 for three months ended April 1, 2017	1,502	1,749
Other comprehensive income	1,502	1,749
Comprehensive loss	8,255	(7,587)
Comprehensive income (loss) attributable to noncontrolling interests	(420)	(253)
Comprehensive loss attributable to DJO Finance LLC	7,835	(7,840)
Eliminations
Net (loss) income	(26,574)	2,486
Other comprehensive income (loss), net of taxes:
Comprehensive loss	(26,574)	2,486
Comprehensive loss attributable to DJO Finance LLC	$ (26,574)	$ 2,486

Schedule of Condensed Consoli70

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Parenthetical) (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax provision	$ 1,366,000	$ (112,000)
Unrealized gain on cash flow hedges, tax provision	$ 471,000	$ 0

Schedule of Condensed Consoli71

Schedule of Condensed Consolidating Statements of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Cash Flows From Operating Activities:
Net (loss) income	$ (17,206)	$ (39,745)
Net (income) loss from discontinued operations	(144)	(58)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation	10,907	10,929
Amortization of intangible assets	14,598	18,845
Amortization of debt issuance costs and non-cash interest expense	2,138	2,019
Stock-based compensation expense	448	454
Gain (loss) on disposal of assets, net	398	130
Deferred income tax expense (benefit)	99	2,910
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	(5,147)	6,033
Inventories	(16,936)	(2,375)
Prepaid expenses and other assets	(2,328)	3,138
Accounts payable and other current liabilities	25,340	36,343
Net cash provided by continuing operating activities	12,167	38,623
Net cash provided by discontinued operations	144	58
Net cash provided by operating activities	12,311	38,681
Cash flows from investing activities:
Purchases of property and equipment	(6,914)	(7,474)
Net cash (used in) provided by investing activities from continuing operations	(6,914)	(7,474)
Cash flows from financing activities:
Proceeds from issuance of debt	20,000
Repayments of debt obligations	(23,357)	(8,638)
Repurchase of common stock		(3,600)
Investment by parent		500
Net cash used in financing activities	(3,357)	(11,738)
Effect of exchange rate changes on cash and cash equivalents	572	319
Net increase in cash and cash equivalents	2,612	19,788
Cash and cash equivalents at the beginning of the period	31,985	35,212
Cash and cash equivalents at the end of the period	34,597	55,000
Reportable Legal Entities | DJOFL
Cash Flows From Operating Activities:
Net (loss) income	(17,568)	(39,969)
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	2,138	2,019
Equity in (loss) income of subsidiaries, net	(26,262)	(2,752)
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Prepaid expenses and other assets	(2,069)	31
Accounts payable and other current liabilities	30,388	28,537
Net cash provided by continuing operating activities	(13,373)	(12,134)
Net cash provided by operating activities	(13,373)	(12,134)
Cash flows from financing activities:
Intercompany	(838)	39,933
Proceeds from issuance of debt	20,000
Repayments of debt obligations	(22,638)	(8,638)
Repurchase of common stock		(3,600)
Investment by parent		500
Net cash used in financing activities	(3,476)	28,195
Net increase in cash and cash equivalents	(16,849)	16,061
Cash and cash equivalents at the beginning of the period	23,245	15,818
Cash and cash equivalents at the end of the period	6,396	31,879
Reportable Legal Entities | Guarantors
Cash Flows From Operating Activities:
Net (loss) income	20,183	7,074
Net (income) loss from discontinued operations	(144)	(58)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation	9,610	9,737
Amortization of intangible assets	14,249	18,526
Stock-based compensation expense	448	454
Gain (loss) on disposal of assets, net	372	56
Deferred income tax expense (benefit)	623	3,140
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	1,839	8,835
Inventories	(16,738)	(1,713)
Prepaid expenses and other assets	(402)	2,294
Accounts payable and other current liabilities	(5,967)	11,598
Net cash provided by continuing operating activities	24,073	59,943
Net cash provided by discontinued operations	144	58
Net cash provided by operating activities	24,217	60,001
Cash flows from investing activities:
Purchases of property and equipment	(5,907)	(6,769)
Net cash (used in) provided by investing activities from continuing operations	(5,907)	(6,769)
Cash flows from financing activities:
Intercompany	(4,654)	(48,844)
Net cash used in financing activities	(4,654)	(48,844)
Net increase in cash and cash equivalents	13,656	4,388
Cash and cash equivalents at the beginning of the period	(14,354)	(372)
Cash and cash equivalents at the end of the period	(698)	4,016
Reportable Legal Entities | Non-Guarantors
Cash Flows From Operating Activities:
Net (loss) income	6,753	(9,336)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation	1,306	1,199
Amortization of intangible assets	349	319
Gain (loss) on disposal of assets, net	26	74
Deferred income tax expense (benefit)	(524)	(230)
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	(6,986)	(2,802)
Inventories	1,704	6,184
Prepaid expenses and other assets	(118)	117
Accounts payable and other current liabilities	(3,200)	(2,456)
Net cash provided by continuing operating activities	(690)	(6,931)
Net cash provided by operating activities	(690)	(6,931)
Cash flows from investing activities:
Purchases of property and equipment	(1,007)	(705)
Net cash (used in) provided by investing activities from continuing operations	(1,007)	(705)
Cash flows from financing activities:
Intercompany	7,649	6,656
Repayments of debt obligations	(719)
Net cash used in financing activities	6,930	6,656
Effect of exchange rate changes on cash and cash equivalents	572	319
Net increase in cash and cash equivalents	5,805	(661)
Cash and cash equivalents at the beginning of the period	23,094	19,766
Cash and cash equivalents at the end of the period	28,899	19,105
Eliminations
Cash Flows From Operating Activities:
Net (loss) income	(26,574)	2,486
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation	(9)	(7)
Equity in (loss) income of subsidiaries, net	26,262	2,752
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Inventories	(1,902)	(6,846)
Prepaid expenses and other assets	261	696
Accounts payable and other current liabilities	4,119	(1,336)
Net cash provided by continuing operating activities	2,157	(2,255)
Net cash provided by operating activities	2,157	(2,255)
Cash flows from financing activities:
Intercompany	(2,157)	2,255
Net cash used in financing activities	$ (2,157)	$ 2,255

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Subsequent Events - Billing Operations $ in Millions	Apr. 30, 2018USD ($)shares
Subsequent Event [Line Items]
Percentage of capital stock acquired	100.00%
Business acquisition, total consideration	$ 28
Business acquisition, debt	8.8
Business acquisition, cash	$ 5.2
Business acquisition, common stock issued | shares	42,528
Up to the Third Anniversary
Subsequent Event [Line Items]
Business acquisition, cash	$ 14