Segment Reporting Disclosure [Text Block] | Segment Information In our Annual Report on Form 10-K as of October 31, 2015 we presented two reportable segments in accordance with ASC Topic 280-10-50, “ Segment Reporting ” (ASC 280): (1) Engineered Products, comprised of four operating segments, focused primarily on North American fenestration, and (2) International Extrusion, comprised solely of HLP that was acquired on June 15, 2015. In addition, we recorded LIFO inventory adjustments, corporate office charges and inter-segment eliminations as Corporate & Other. With the acquisition of Woodcraft on November 2, 2015, we re-evaluated our reportable operating segment presentation and changed the presentation to have three reportable business segments: (1) North American Engineered Components segment (“NA Engineered Components”), comprised of four operating segments primarily focused on the fenestration market in North America; (2) European Engineered Components segment (“EU Engineered Components”), comprised of our United Kingdom-based vinyl extrusion business and the European insulating glass business; (3) North American Cabinet Components segment (“NA Cabinet Components”), comprised solely of the North American cabinet door and components business acquired in November 2015. We continue to maintain what was previously called Corporate & Other, now called Unallocated Corporate & Other, but a portion of the general and administrative costs associated with the corporate office have been allocated to the reportable operating segments, based upon a relative measure of profitability in order to more accurately reflect the true cost of the administrative function. Certain costs were not allocated to the reportable operating segments, but remain in Unallocated Corporate & Other, including transaction expenses, stock-based compensation, long-term incentive awards based on the performance of our common stock and other factors, depreciation of corporate assets, interest expense, other, net, income taxes and inter-segment eliminations. For the quarter ended January 31, 2016, we allocated $4.4 million of corporate general and administrative expense, of which $2.4 million was allocated to NA Engineered Components, $0.9 million was allocated to EU Engineered Components, and $1.1 million was allocated to NA Cabinet Components. For the quarter ended January 31, 2015, the allocable base was $4.5 million , of which $2.5 million was allocated to the NA Engineered Components, $0.2 million was allocated to the EU Engineered Components, and no cost was allocated to NA Cabinet Components, resulting in $1.8 million which remained in Unallocated Corporate & Other. This treatment was applied to avoid an asymmetrical allocation amongst the operating segments for the comparative period due to the timing of acquisitions. The accounting policies of our operating segments are the same as those used to prepare our accompanying condensed consolidated financial statements. ASC Topic 280-10-50, “ Segment Reporting ” (ASC 280) permits aggregation of operating segments based on factors including, but not limited to: (1) similar nature of products serving the building products industry, primarily the fenestration business; (2) similar production processes, although there are some differences in the amount of automation amongst operating plants; (3) similar types or classes of customers, namely the primary original equipment manufacturers (OEMs) in the window and door industry; (4) similar distribution methods for product delivery, although the extent of the use of third-party distributors will vary amongst the businesses; (5) similar regulatory environment; and (6) converging long-term economic similarities. Segment information for the three months ended January 31, 2016 and 2015, and total assets as of January 31, 2016 and October 31, 2015 are summarized as follows (in thousands): NA Eng. Comp. EU Eng. Comp. NA Cabinet Comp. Corp. & Other Total Three Months Ended January 31, 2016 Net sales $ 121,048 $ 33,068 $ 48,525 $ (1,173 ) $ 201,468 Depreciation and amortization 7,208 2,458 3,145 159 12,970 Operating income (loss) 5,517 1,352 (1,291 ) (7,716 ) (2,138 ) Capital expenditures 5,353 2,253 974 72 8,652 As of January 31, 2016 Total assets $ 308,723 $ 209,490 $ 295,189 $ 16,460 $ 829,862 Three Months Ended January 31, 2015 Net sales $ 117,831 $ 11,182 $ — $ (1,120 ) $ 127,893 Depreciation and amortization 7,302 421 — 485 8,208 Operating income (loss) (2,181 ) 167 — (3,601 ) (5,615 ) Capital expenditures 6,563 758 — — 7,321 As of October 31, 2015 Total assets $ 314,397 $ 231,261 $ — $ 21,132 $ 566,790 The following table reconciles our segment presentation, as previously reported in our Quarterly Report on Form 10-Q for the three months ended January 31, 2015, to the current presentation (in thousands): Three months ended January 31, 2015 As Previously Reported Reclassification Current Presentation Engineered Products Net sales $ 127,893 $ (127,893 ) $ — Depreciation and amortization 8,208 (8,208 ) — Operating income (loss) (5,615 ) 5,615 — Capital expenditures $ 7,321 $ (7,321 ) $ — NA Engineered Components Net sales $ — $ 117,831 $ 117,831 Depreciation and amortization — 7,302 7,302 Operating income (loss) — (2,181 ) (2,181 ) Capital expenditures $ — $ 6,563 $ 6,563 EU Engineered Components Net sales $ — $ 11,182 $ 11,182 Depreciation and amortization — 421 421 Operating income (loss) — 167 167 Capital expenditures $ — $ 758 $ 758 Unallocated Corporate & Other Net sales $ — $ (1,120 ) $ (1,120 ) Depreciation and amortization — 485 485 Operating income (loss) — (3,601 ) (3,601 ) Capital expenditures $ — $ — $ — The following table summarizes the change in the carrying amount of goodwill by segment for the three months ended January 31, 2016 (in thousands): NA Eng. Comp. EU Eng. Comp. NA Cabinet Comp. Unalloc. Corp. & Other Total Balance as of October 31, 2015 $ 51,314 $ 78,456 $ — $ — $ 129,770 Woodcraft acquisition — — 113,183 — 113,183 Other — (201 ) — — (201 ) Foreign currency translation adjustment — (5,523 ) — — (5,523 ) Balance as of January 31, 2016 $ 51,314 $ 72,732 $ 113,183 $ — $ 237,229 For further details of Goodwill, see Note 4, "Goodwill & Intangible Assets", located herewith. We did not allocate non-operating expense or income tax expense to the reportable segments. The following table reconciles operating loss as reported above to net loss for the three months ended January 31, 2016 and 2015: January 31, January 31, (In thousands) Operating loss (2,138 ) (5,615 ) Interest expense (6,491 ) (141 ) Other, net (2,361 ) (151 ) Income tax benefit 3,741 2,813 Net loss from continuing operations $ (7,249 ) $ (3,094 ) Product Sales We produce a wide variety of products that are used in the fenestration industry, including: window and door systems design, engineering and fabrication; accessory trim profiles with real wood veneers and wood grain laminate finishes; window spacer systems; extruded vinyl products; metal fabrication; and astragals, thresholds and screens. In addition, we produce certain non-fenestration products, including: kitchen and bath cabinets, flooring and trim moldings, solar edge tape, plastic decking, fencing, water retention barriers, conservatory roof components, and other products. The following table summarizes our product sales for the three months ended January 31, 2016 and 2015 into general groupings by segment to provide additional information to our shareholders. Three months ended January 31, 2016 2015 (In thousands) NA Engineered Components: United States - fenestration $ 101,773 $ 98,353 International - fenestration 6,891 5,887 United States - non-fenestration 8,108 9,139 International - non-fenestration 4,276 4,452 $ 121,048 $ 117,831 EU Engineered Components: United States - fenestration $ — $ 40 International - fenestration 30,010 11,142 International - non-fenestration 3,058 — $ 33,068 $ 11,182 NA Cabinet Components: United States $ 47,870 $ — International 655 — $ 48,525 $ — Unallocated Corporate & Other Eliminations $ (1,173 ) $ (1,120 ) $ (1,173 ) $ (1,120 ) Net sales 201,468 127,893 |