Segment Reporting Disclosure [Text Block] | Segment Information We present three reportable business segments in accordance with ASC Topic 280-10-50, "Segment Reporting" (ASC 280): (1) North American Fenestration segment (NA Fenestration), comprising three operating segments primarily focused on the fenestration market in North America including vinyl profiles, insulating glass spacers, screens & other fenestration components; (2) European Fenestration segment (EU Fenestration), comprising our U.K.-based vinyl extrusion business, manufacturing vinyl profiles & conservatories, and the European insulating glass business manufacturing insulating glass spacers; and (3) North American Cabinet Components segment (NA Cabinet Components), comprising our cabinet door and components operations. We maintain an Unallocated Corporate & Other grouping which includes corporate office charges, and inter-segment eliminations, less an allocation of a portion of the general and administrative costs associated with the corporate office which have been allocated to the reportable business segments, based upon a relative measure of profitability, in order to more accurately reflect each reportable business segment's administrative cost. Certain costs are 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, certain severance and legal costs not deemed to be allocable to all segments, depreciation of corporate assets, interest expense, other, net, income taxes and inter-segment eliminations, and beginning in the fourth quarter of 2018, executive incentive compensation and medical expense fluctuations relative to planned costs as determined during the annual planning process. The change in allocation was incorporated during the fourth quarter of 2018, which resulted in a reduction in corporate general and administrative expense of $1.2 million and $2.1 million for the three and nine months ended July 31, 2018 , respectively, which is reflected in the tables below. The accounting policies of our operating segments are the same as those used to prepare the accompanying condensed consolidated financial statements. Corporate general and administrative expense allocated during the three and nine month periods ended July 31, 2019 was $4.8 million and $14.6 million , respectively, and $4.1 million and $13.2 million , respectively, for the prior year comparable periods. 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 OEMs; (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 and nine months ended July 31, 2019 and 2018 , and total assets as of July 31, 2019 and October 31, 2018 are summarized in the following table (in thousands): NA Fenestration (1) EU Fenestration (1) NA Cabinet Comp. Unallocated Corp. & Other Total Three Months Ended July 31, 2019 Net sales $ 136,259 $ 44,326 $ 58,689 $ (813 ) $ 238,461 Depreciation and amortization 6,578 2,213 3,258 133 12,182 Operating income (loss) 15,944 5,367 1,558 (3,759 ) 19,110 Capital expenditures 2,299 485 942 236 3,962 Three Months Ended July 31, 2018 Net sales $ 133,397 $ 42,661 $ 65,114 $ (1,351 ) $ 239,821 Depreciation and amortization 6,741 2,352 3,432 166 12,691 Operating income (loss) (2) 12,712 4,177 3,623 (3,682 ) 16,830 Capital expenditures 3,391 698 1,792 4 5,885 Nine Months Ended July 31, 2019 Net sales $ 360,654 $ 121,203 $ 175,377 $ (3,762 ) $ 653,472 Depreciation and amortization 20,208 6,669 9,902 379 37,158 Operating income (loss) 24,048 12,951 (29,361 ) (10,341 ) (2,703 ) Capital expenditures 8,672 4,825 3,251 236 16,984 Nine Months Ended July 31, 2018 Net sales $ 350,280 $ 115,481 $ 183,705 $ (3,767 ) $ 645,699 Depreciation and amortization 20,561 7,328 10,957 428 39,274 Operating income (loss) 19,960 8,094 1,129 (5,183 ) 24,000 Capital expenditures 10,855 4,562 5,563 118 21,098 As of July 31, 2019 Total assets $ 235,443 $ 203,696 $ 236,236 $ 4,689 $ 680,064 As of October 31, 2018 Total assets (3) $ 239,915 $ 214,704 $ 272,313 $ 16,282 $ 743,214 (1) NA Fenestration and EU Fenestration were previously named "NA Engineered Components" and "EU Engineered Components". (2) Results have been updated to reflect the adoption of Accounting Standards Update 2017-07. For further details, see Note 15, "New Accounting Guidance", located herewith. Results have also been updated to reflect a decrease in corporate general and administrative allocations, as noted above. (3) Total assets as of October 31, 2018 have been updated to reflect an accounting change to the FIFO inventory cost method. For further details, see Note 2, "Inventories", located herewith. The following table summarizes the change in the carrying amount of goodwill by reportable business segment for the nine months ended July 31, 2019 (in thousands): NA Fenestration EU Fenestration NA Cabinet Comp. Unallocated Corp. & Other Total Balance as of October 31, 2018 $ 38,712 $ 67,168 $ 113,747 $ — $ 219,627 Asset impairment charge — — (29,978 ) — (29,978 ) Foreign currency translation adjustment — (2,820 ) — — (2,820 ) Balance as of July 31, 2019 $ 38,712 $ 64,348 $ 83,769 $ — $ 186,829 For further details of Goodwill, see Note 3, "Goodwill & Intangible Assets", located herewith. We did not allocate non-operating loss or income tax benefit to the reportable segments. The following table reconciles operating income (loss) as reported above to net income (loss) for the three and nine months ended July 31, 2019 and 2018 : Three Months Ended Nine Months Ended July 31, July 31, 2019 2018 2019 2018 (In thousands) Operating income (loss) $ 19,110 $ 16,830 $ (2,703 ) $ 24,000 Interest expense (2,570 ) (2,641 ) (7,614 ) (7,584 ) Other, net 259 195 461 884 Income tax (expense) benefit (4,958 ) (3,631 ) (5,926 ) 2,536 Net income (loss) $ 11,841 $ 10,753 $ (15,782 ) $ 19,836 |