STR 10-K13 Mar 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Feb. 26, 2014	Jun. 30, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'STR HOLDINGS, INC.	'	'
Entity Central Index Key	'0001473597	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Public Float	'	'	$34,716,343
Entity Common Stock, Shares Outstanding	'	41,933,757	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$58,173	$81,985
Accounts receivable, trade, less allowances for doubtful accounts of $2,051 and $118 in 2013 and 2012, respectively	4,771	5,316
Inventories, net	8,557	8,585
Prepaid expenses	925	1,374
Deferred tax assets	2,081	1,823
Income tax receivable	11,812	6,939
Other current assets	561	596
Total current assets	86,880	106,618
Property, plant and equipment, net	28,398	27,750
Deferred financing costs	'	189
Deferred tax assets	13,198	11,728
Other noncurrent assets	733	879
Total assets	129,209	147,164
CURRENT LIABILITIES	'	'
Accounts payable	2,636	2,893
Accrued liabilities	8,432	10,376
Other current liabilities	630	'
Income taxes payable	859	917
Total current liabilities	12,557	14,186
Other long-term liabilities	4,790	5,539
Total liabilities	17,347	19,725
COMMITMENTS AND CONTINGENCIES (Note 9)	'	'
Stockholders' equity	'	'
Preferred stock, $0.01 par value, 20,000,000 shares authorized; no shares issued and outstanding	'	'
Common stock, $0.01 par value, 200,000,000 shares authorized; 41,886,915 and 41,883,193 issued and outstanding, respectively as of December 31, 2013 and 41,684,960 and 41,681,238 issued and outstanding, respectively as of December 31, 2012	417	416
Treasury stock, at cost	-57	-57
Additional paid-in capital	235,836	233,659
Accumulated deficit	-122,421	-104,135
Accumulated other comprehensive loss, net of taxes	-1,913	-2,444
Total stockholders' equity	111,862	127,439
Total liabilities and stockholders' equity	$129,209	$147,164

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED BALANCE SHEETS	'	'
Accounts receivable, trade, allowances for doubtful accounts (in dollars)	$2,051	$118
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	41,886,915	41,684,960
Common stock, shares outstanding	41,883,193	41,681,238

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS	'	'	'
Net sales	$31,860	$95,345	$232,431
Cost of sales	34,085	97,193	160,446
Gross (loss) profit	-2,225	-1,848	71,985
Selling, general and administrative expenses	18,322	21,345	27,832
Research and development expense	2,670	4,371	2,562
Provision for bad debt expense	1,824	486	379
Goodwill impairment (Note 6)	'	82,524	63,948
Intangible asset impairment (Note 6)	'	135,480	'
Asset impairment (Note 6)	194	37,431	1,861
Operating loss	-25,235	-283,485	-24,597
Interest (expense) income, net	-30	-196	237
Amortization of deferred financing costs	-189	-1,079	-4,552
Other income (Note 9)	'	7,202	'
Gain on disposal of fixed assets	185	'	'
Foreign currency transaction (loss) gain	-366	-281	157
Loss from continuing operations before income tax (benefit) expense	-25,635	-277,839	-28,755
Income tax (benefit) expense from continuing operations	-7,349	-66,264	10,673
Net loss from continuing operations	-18,286	-211,575	-39,428
Discontinued operations (Note 3):	'	'	'
Earnings from discontinued operations before income tax (benefit) expense	'	'	113,512
Income tax (benefit) expense from discontinued operations	'	-4,228	75,388
Net earnings from discontinued operations	'	4,228	38,124
Net loss	-18,286	-207,347	-1,304
Other comprehensive income (loss):	'	'	'
Foreign currency translation (net of tax effect of $244 and $70, respectively)	531	130	'
Foreign currency translation (net of tax effect of $(846))	'	'	-1,572
Other comprehensive income (loss)	531	130	-1,572
Comprehensive loss	($17,755)	($207,217)	($2,876)
Net (loss) earnings per share (Note 4):	'	'	'
Basic from continuing operations (in dollars per share)	($0.44)	($5.12)	($0.96)
Basic from discontinued operations (in dollars per share)	'	$0.10	$0.93
Basic (in dollars per share)	($0.44)	($5.02)	($0.03)
Diluted from continuing operations (in dollars per share)	($0.44)	($5.12)	($0.96)
Diluted from discontinued operations (in dollars per share)	'	$0.10	$0.93
Diluted (in dollars per share)	($0.44)	($5.02)	($0.03)
Weighted-average shares outstanding (Note 4):	'	'	'
Basic (in shares)	41,619,868	41,314,608	40,886,022
Diluted (in shares)	41,619,868	41,314,608	40,886,022

CONSOLIDATED_STATEMENTS_OF_COM1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS	'	'	'
Foreign currency translation, tax effect	$244	$70	'
Foreign currency translation, tax effect	'	'	($846)

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Total	Common stock, excluding unvested restricted stock	Common Stock	Treasury Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings /(Accumulated Deficit)
In Thousands, except Share data, unless otherwise specified	USD ($)	Common stock, excluding unvested restricted stock	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)
Balance at beginning of year at Dec. 31, 2010	$328,040	'	$407	'	$222,784	$333	$104,516
Balance at beginning of year (in shares) at Dec. 31, 2010	'	40,730,753	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Stock-based compensation	6,091	'	4	'	6,087	'	'
Stock-based compensation (in shares)	'	404,831	'	'	'	'	'
Proceeds from exercise of stock options	596	'	1	'	595	'	'
Proceeds from exercise of stock options (in shares)	'	59,606	'	'	'	'	'
Option exercise recognized tax benefit (shortfall)	77	'	'	'	77	'	'
Net settlement of options	-31	'	'	'	-31	'	'
Purchase of treasury stock	-57	'	'	-57	'	'	'
Purchase of treasury stock (in shares)	'	-3,722	'	3,722	'	'	'
Net loss	-1,304	'	'	'	'	'	-1,304
Reclass of discontinued operations loss out of accumulated other comprehensive income	-1,335	'	'	'	'	-1,335	'
Foreign currency translation	-1,572	'	'	'	'	-1,572	'
Balance at end of year at Dec. 31, 2011	330,505	'	412	-57	229,512	-2,574	103,212
Balance at end of year (in shares) at Dec. 31, 2011	'	'	'	3,722	'	'	'
Balance at end of year (in shares) at Dec. 31, 2011	'	41,191,468	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Stock-based compensation	4,322	'	4	'	4,318	'	'
Stock-based compensation (in shares)	'	351,169	'	'	'	'	'
Employee stock purchase plan	46	'	'	'	46	'	'
Employee stock purchase plan (in shares)	'	10,541	'	'	'	'	'
Option exercise recognized tax benefit (shortfall)	-217	'	'	'	-217	'	'
Net loss	-207,347	'	'	'	'	'	-207,347
Foreign currency translation	130	'	'	'	'	130	'
Balance at end of year at Dec. 31, 2012	127,439	'	416	-57	233,659	-2,444	-104,135
Balance at end of year (in shares) at Dec. 31, 2012	'	'	'	3,722	'	'	'
Balance at end of year (in shares) at Dec. 31, 2012	'	41,553,178	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Stock-based compensation	2,157	'	1	'	2,156	'	'
Stock-based compensation (in shares)	'	206,446	'	'	'	'	'
Employee stock purchase plan	21	'	'	'	21	'	'
Employee stock purchase plan (in shares)	'	8,902	'	'	'	'	'
Net loss	-18,286	'	'	'	'	'	-18,286
Foreign currency translation	531	'	'	'	'	531	'
Balance at end of year at Dec. 31, 2013	$111,862	'	$417	($57)	$235,836	($1,913)	($122,421)
Balance at end of year (in shares) at Dec. 31, 2013	'	'	'	3,722	'	'	'
Balance at end of year (in shares) at Dec. 31, 2013	'	41,768,526	'	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
OPERATING ACTIVITIES	'	'	'
Net loss	($18,286)	($207,347)	($1,304)
Net earnings from discontinued operations	'	-4,228	-38,124
Net loss from continuing operations	-18,286	-211,575	-39,428
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:	'	'	'
Depreciation	2,024	11,255	8,193
Goodwill impairment	'	82,524	63,948
Intangible asset impairment (Note 6)	'	135,480	'
Asset impairment	194	37,431	1,861
Amortization of intangibles	'	8,432	8,432
Amortization of deferred financing costs	46	235	966
Write-off of deferred debt costs on early extinguishment of debt	143	844	3,586
Stock-based compensation expense	1,902	3,494	4,436
Loss (Gain) on disposal of property, plant and equipment	-185	2	-35
Provision for bad debt expense	1,824	486	379
Deferred income tax benefit	-1,849	-60,194	-4,701
Changes in operating assets and liabilities:	'	'	'
Accounts receivable	-1,252	8,747	13,541
Income tax receivable	-5,455	-6,951	-2,847
Inventories	112	20,244	2,709
Other current assets	40	4,103	4,071
Accounts payable	-321	-1,773	-12,410
Accrued liabilities	-2,076	-1,379	-50
Income taxes payable	-58	2,715	-6,235
Other, net	403	-238	402
Net cash (used in) provided by continuing operations	-22,794	33,882	46,818
Net cash provided by (used in) discontinued operations	834	-32	-109,341
Net cash (used in) provided by operating activities	-21,960	33,850	-62,523
INVESTING ACTIVITIES	'	'	'
Capital expenditures	-2,238	-10,677	-21,537
Proceeds from sale of fixed assets	186	'	43
Net cash used in continuing operations	-2,052	-10,677	-21,494
Net cash provided by discontinued operations	'	'	274,354
Net cash (used in) provided by investing activities	-2,052	-10,677	252,860
FINANCING ACTIVITIES	'	'	'
Proceeds from exercise of stock options	'	'	596
Option exercise recognized tax benefit	'	'	77
Net settlement of options	'	'	-31
Purchase of treasury stock	'	'	-57
Common stock issued under employee stock purchase plan	19	41	'
Other issuance costs	'	-43	-1,306
Net cash provided by (used in) continuing operations	19	-2	-721
Net cash used in discontinued operations	'	'	-238,525
Net cash provided by (used in) financing activities	19	-2	-239,246
Effect of exchange rate changes on cash	181	20	1,073
Net (decrease) increase in cash and cash equivalents	-23,812	23,191	-47,836
Cash and cash equivalents, beginning of period	81,985	58,794	106,630
Cash and cash equivalents, end of period	58,173	81,985	58,794
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION - Cash (received) paid during the period for:	'	'	'
Interest	'	'	6,699
Income taxes	($650)	$2,514	$114,482

BASIS_OF_PRESENTATION_AND_NATU

BASIS OF PRESENTATION AND NATURE OF OPERATIONS	12 Months Ended
BASIS OF PRESENTATION AND NATURE OF OPERATIONS	Dec. 31, 2013
BASIS OF PRESENTATION AND NATURE OF OPERATIONS	'
BASIS OF PRESENTATION AND NATURE OF OPERATIONS	'

	NOTE 1—BASIS OF PRESENTATION AND NATURE OF OPERATIONS

	Basis of Presentation

	These consolidated financial statements reflect the financial statements of STR Holdings, Inc. ("Holdings") or (the "Company") and its subsidiaries on a consolidated basis. Due to the divestiture of the Quality Assurance ("QA") business as discussed below, the QA business' historical operating results and the interest expense associated with the Company's prior first lien credit agreement and the second lien credit agreement (together, the "2007 Credit Agreements") are recorded in discontinued operations in the Consolidated Statements of Comprehensive Loss and Consolidated Statements of Cash Flows for all applicable periods presented. See Note 3 below.

	The accompanying consolidated financial statements and the related information contained within the notes to the consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and applicable rules and regulations of the Securities and Exchange Commission ("SEC") for financial information and annual reports on the Form 10-K.

	Certain prior periods' disclosures have been reclassified to conform to the current period's presentation.

	Nature of Operations

	The Company was incorporated in 1944 as a plastics and industrial materials research and development company and evolved into two core businesses: solar encapsulant manufacturing and quality assurance services. The Company currently designs, develops and manufactures encapsulants that protect the embedded semiconductor circuits of solar panels for sale to solar module manufacturers worldwide.

	The Company launched their former QA business in 1973 and commenced sales of solar encapsulant products in the late 1970s. The Company's strategic divestiture of the QA business is described below and in Note 3.

	On September 1, 2011, the Company completed the sale of the QA business to Underwriters Laboratories, Inc. ("UL"). This strategic divestiture was executed to allow the Company to focus exclusively on the solar encapsulant opportunity and to seek further product offerings related to the solar industry, as well as other growth markets related to the Company's polymer manufacturing capabilities, and to retire its long-term debt. The following transactions occurred as a result of the divestiture:



	•
	The Company received $275,000, plus assumed cash in proceeds. The sale generated an after-tax gain of approximately $14,071 that included a tax liability of approximately $105,934. This gain is recorded in discontinued operations in the Consolidated Statements of Comprehensive Loss and the proceeds received are recorded in discontinued operations in the Consolidated Statements of Cash Flows in 2011. In 2012, the Company finalized the taxable gain and recorded an income tax benefit to discontinued operations of $4,228. See Note 3.

	•
	In order to sell the assets of QA free and clear of liens provided pursuant to the 2007 Credit Agreements, the Company terminated the 2007 Credit Agreements by using $237,732 of the sale proceeds to repay all amounts outstanding thereunder on September 1, 2011 to Credit Suisse AG as administrative and collateral agent. The cash payment was recorded in discontinued operations in 2011 in the Consolidated Statements of Cash Flows. The interest expense associated with the 2007 Credit Agreements was recorded in discontinued operations in the Consolidated Statements of Comprehensive Loss and Consolidated Statements of Cash Flows in 2011.

	•
	In connection with the payoff of all the existing debt, the Company also wrote-off $3,586 of the remaining unamortized deferred financing costs associated with the 2007 Credit Agreements. The write-off was recorded to continuing operations in 2011 in the Consolidated Statements of Comprehensive Loss.

	•
	In conjunction with the sale, the Company entered into an agreement to lease its real property located at 10 Water Street, Enfield, Connecticut to a subsidiary of UL. Prior to the closing of the sale, the property served as the QA headquarters and a testing facility. Since this property was expected to generate rental income of $300 per year, the Company evaluated whether the carrying value of the property was recoverable. Based on this evaluation an impairment loss of $1,861 was recognized in continuing operations in 2011 in the Consolidated Statements of Comprehensive Loss.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'

	NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	A summary of the Company's significant accounting policies is as follows:

	Basis of Accounting. The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America.

	Principles of Consolidation. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and account balances have been eliminated.

	Use of Estimates. The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and the accompanying notes. The Company's significant estimates include its revenue recognition, allowance for doubtful accounts receivable, inventory valuation, the recorded amounts and amortization periods of its intangible assets, valuation of goodwill and long-lived assets, product performance accrual, income taxes payable, deferred income taxes, its assessment of uncertain tax positions and its valuation of stock-based compensation costs. Actual results could differ materially from these estimates.

	Fair Value Estimates. Accounting Standards Codification ("ASC") 820-10 Fair Value Measurements, defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820-10 classifies the inputs used to measure fair value into the following hierarchy:


	Level 1:	Unadjusted quoted prices in active markets for identical assets or liabilities
	Level 2:	Unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability
	Level 3:	Unobservable inputs for the asset or liability

	The carrying values for cash, accounts receivable, income tax receivable, accounts payable, accrued liabilities, income tax payable and other current assets and liabilities approximate their fair values due to their short maturities. The carrying value of the Company's money market funds is based on the balance of its money market funds as of December 31, 2013, which is a Level 1 input. The carrying value of deferred compensation in 2013, which is a Level 2 input is based on the Company's common stock price as of November 15, 2013 for one terminated employee and December 31, 2013 for one active employee. The carrying value of deferred compensation in 2012, which is a Level 2 input is based on the Company's common stock price as of December 31, 2012. See Note 11.

	Foreign Currency Translation and Transactions. The Company's international operations use the local currency as their functional currency, except for its Malaysian subsidiary whose functional currency is the U.S. dollar. Assets and liabilities of international operations are translated at period-end rates of exchange; revenues and expenses are translated at average rates of exchange. The resulting translation gains or losses are reflected in accumulated other comprehensive loss. Gains or losses resulting from foreign currency transactions are included in net loss.

	Cash and Cash Equivalents. All highly-liquid investments with a maturity of three months or less at the date of purchase are considered to be cash equivalents. The Company deposits its cash balances with a limited number of banks. Cash balances in these accounts generally exceed government insured limits.

	Recognition of Revenue and Accounts Receivable. The Company recognizes revenue net of any sales returns and allowances when evidence of an arrangement exists, delivery of the product or service has occurred and title and risk of loss have passed to the customer, the sales price is fixed or determinable, and collectability of the resulting receivable is reasonably assured.

	The Company recognizes revenue from the manufacture and sale of its encapsulants, which is the only contractual deliverable, either at the time of shipping or at the time the product is received at the customer's port or dock, depending upon terms of the sale. The Company does not offer a general right of return or performance warranty on its products.

	Allowance for Doubtful Accounts. The Company maintains an allowance for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company reviews the collectability of its receivables on an ongoing basis and writes-off accounts receivable after reasonable collection efforts have been made and collection is deemed questionable or uncollectible.

	Inventories. The Company's inventories are stated at the lower of cost or market. The Company's primary raw materials consist of resin, paper, packaging material and chemicals/additives. The Company's finished goods inventories are made-to-order and possess a shelf life of six to nine months from the date of manufacture. Cost is determined on a first-in, first-out basis and includes both the costs of acquisition and the costs of manufacturing. These costs include direct material, direct labor and fixed and variable indirect manufacturing costs, including depreciation expense and amortization of intangible assets.

	The Company will write-down inventory to its net realizable value when it is probable that its inventory carrying cost is not fully recoverable through sale or other disposition. The Company's write-down considers overall market conditions, customer inventory levels, legal or contractual provisions and age of the inventories.

	In 2013, the Company reserved $445 of inventory, a majority of which is related to raw material inventory procured and not delivered due to the loss of a customer.

	In 2012, the Company incurred a write-down of approximately $450 associated with excess paper raw material inventory due to changes in customer specifications and the Company being in the process of removing paper from its manufacturing process.

	In 2011, the Company recorded $1,000 of inventory write-downs associated with an agreement for the return of product that it could not resell in conjunction with the settlement of overdue accounts receivable balances. Since the Company was unable to resell the returned product, the Company reduced the inventory carrying value to zero. The Company also incurred a write-down of $1,000 associated with finished goods produced under a customer order but later cancelled by the customer prior to shipment.

	Long-Lived Assets. The Company's long-lived assets have consisted of goodwill, other intangible assets and property, plant and equipment.

	Property, plant and equipment are recorded at cost and include expenditures for items that increase the useful lives of existing equipment. Maintenance and repairs are expensed as incurred. Property, plant and equipment accounts are relieved at cost, less related accumulated depreciation, when properties are disposed of or otherwise retired. Gains and losses from disposal of property, plant and equipment are included in net loss.

	Due to continued and expected low production utilization levels, the Company recorded $2,818 of accelerated depreciation in cost of goods sold associated with shortened useful lives of certain machinery and equipment in 2012. In 2011, the Company closed its Florida manufacturing facility and recorded $512 of accelerated depreciation associated with shortened useful lives of machinery and equipment.

	In accordance with ASC 360—Property, Plant, and Equipment, the Company reviews the carrying value of its long-lived assets, including property, plant and equipment, for impairment when events or changes in circumstances indicate the carrying value of an asset may not be recoverable. If a long-lived asset is found to be impaired, the amount recognized for impairment is equal to the difference between the carrying value and the asset's fair value. Fair value is estimated based upon discounted future cash flows or other reasonable estimates of fair market value. The Company recognized an impairment loss of $194, $37,431 and $1,861 in 2013, 2012 and 2011, respectively. See Note 6.

	Goodwill represented the excess of the purchase price consideration over the estimated fair value assigned to the individual assets acquired and liabilities assumed from the DLJ Merchant Banking Partners IV, LP's acquisition of the Company in 2007 ("the Acquisition"). The Company did not amortize goodwill, but instead tested goodwill for impairment in accordance with the two-step method described in ASC 350—Intangibles, Goodwill and Other. The Company performed its annual impairment review of goodwill on October 1^st and would also perform a review if at any time facts and circumstances warrant.

	During the first quarter of 2012, the Company recorded a non-cash goodwill impairment charge of $82,524. Refer to Note 6. During the fourth quarter of 2011, the Company recorded a non-cash goodwill impairment charge of $63,948.

	The Company's intangible assets included its customer relationships, trademarks and proprietary technology and resulted from the Acquisition. The Company accounted for the Acquisition using the purchase method of accounting and recorded definite-lived intangible assets separately from goodwill. Intangible assets were recorded at their estimated fair value at the date of acquisition.

	The Company's customer relationships consisted of the value associated with existing contractual arrangements as well as expected value to be derived from future contract renewals of its customers. The Company determined their value using the income approach. Their useful life was determined by consideration of a number of factors, including the Company's long-standing customer base and attrition rates.

	The Company's trademarks represented the value of its STR® and Photocap® trademarks. The Company determined their value using the "relief-from-royalty" method. The useful life of trademarks was determined by consideration of a number of factors, including elapsed time and anticipated future cash flows.

	The Company's proprietary technology represented the value of its manufacturing processes and trade secrets. The Company determined its value using the "relief-from-royalty" method. The useful life of proprietary technology was determined by consideration of a number of factors, including elapsed time, prior innovations and potential future technological changes.

	During the fourth quarter of 2012, the Company recorded a non-cash impairment charge of $135,480. Refer to Note 6.

	Asset Retirement Obligations. The Company accounts for asset retirement obligations in accordance with ASC 410—Asset Retirement and Environmental Obligations, which requires a company to recognize a liability for the fair value of obligations to retire tangible long-lived assets when there is a contractual obligation to incur such costs. The Company has recorded its asset retirement obligations relating to the cost of removing improvements from lease facilities at the end of the lease terms. The Company's conditional asset retirement obligations are not material.

Deferred Financing Costs. The Company capitalized debt issuance costs and amortized the costs to expense over the term of the related debt facility. In conjunction with the sale of the QA business, the Company's 2007 Credit Agreements were paid in full during 2011. As such, the related unamortized deferred financing costs of $3,586 were expensed immediately during 2011. In connection with entering into the Credit Agreement in 2011, the Company incurred $1,306 of issuance costs. The Company amended its Credit Agreement in 2012 and incurred $43 of additional issuance costs. In conjunction with entering into the amendment in 2012, the Company wrote-off $844 of the remaining prior capitalized issuance costs based on the proportion of its new borrowing capacity compared to its prior availability. As disclosed in Note 12 during 2013, the Company terminated the Credit Agreement since it was not able to draw on it without posting cash collateral, and the Company had liquidity with its existing cash balance to run its operations. The Company had no outstanding indebtedness pursuant to the amended Credit Agreement. As a part of the termination, the Company wrote-off approximately $143 of the remaining unamortized deferred financing costs associated with the Credit Agreement. Amortization of deferred financing costs were $189, $1,079 and $4,552 for the years ended December 31, 2013, 2012, and 2011, respectively.

Leases. The Company leases certain facilities and equipment used in its operations. The Company accounts for its leases under the provisions of ASC 840—Leases, which requires that leases be evaluated and classified as operating or capital leases for financial reporting purposes. Operating lease expense is recorded on a straight-line basis over the lease term.

Income Taxes. The Company accounts for income taxes using the asset and liability method in accordance with ASC 740—Income Taxes. Under this method, the Company recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and for operating loss and tax credit carryforwards. The Company estimates its deferred tax assets and liabilities using the enacted tax laws expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled, and will recognize the effect of a change in tax laws on deferred tax assets and liabilities in the results of its operations during the period that includes the enactment date. The Company records a valuation allowance to reduce its deferred tax assets if it determines that it is more likely than not that some or all of the deferred tax assets will not be realized.

The Company operates in multiple taxing jurisdictions and is subject to the jurisdiction of a number of U.S. and non-U.S. tax authorities and to tax agreements and treaties among those authorities. Operations in these jurisdictions are taxed on various bases in accordance with jurisdictional regulations.

Tax benefits related to uncertain tax positions taken or expected to be taken on a tax return are recorded when such benefits meet a more likely than not threshold. Otherwise, these tax benefits are recorded when a tax position has been effectively settled, which means that the appropriate taxing authority has completed their examination even though the statute of limitations remains open or the statute of limitation expires. Interest and penalties related to uncertain tax positions are recognized as part of the Company's provision for income taxes and are accrued beginning in the period that such interest and penalties would be applicable under relevant tax law until such time that the related tax benefits are recognized. See Note 13 below.

Product Performance Accrual. The Company does not typically provide contractual performance warranties on its products. However, on limited occasions, the Company incurs costs to service its products in connection with specific product performance matters. Anticipated future costs are recorded as part of cost of sales and accrued liabilities for specific product performance matters when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated.

Cost of Sales. The Company includes the cost of inventory sold and related costs for the distribution of its product in cost of sales. These costs include raw materials and other components, direct labor, product performance matters, manufacturing overhead, salaries, and other personnel-related expenses, write-off of inventory, quality control, freight, insurance, depreciation and amortization of intangibles. Shipping and handling costs are classified as a component of cost of sales. Customer payments for shipping and handling costs are recorded as a component of net sales.

Selling, General and Administrative Expenses. Selling, general and administrative expenses consist primarily of salaries, travel, commissions and other personnel-related expenses for employees engaged in sales, marketing and support of the Company's products and services, trade shows and promotions. General and administrative expenses consist of expenses for the Company's finance, administrative, information technology, compliance and human resource functions.

Research and Development Expense. The Company's research and development expense consists primarily of salaries and fringe benefit costs and the cost of materials and outside services used in its pre-commercialization process and development efforts. The Company records depreciation expense for equipment that is used specifically for research and development activities.

Stock-Based Compensation. In accordance with ASC 718—Compensation—Stock Compensation, the Company recognizes the grant date fair value of stock-based awards as compensation expense over the vesting period of the awards. See Note 15.

Loss Per Share. The Company computes basic loss per share in accordance with ASC 260—Earnings Per Share. Under the provisions of ASC 260, basic net loss per share is computed by dividing the net loss available to common stockholders by the weighted-average common shares outstanding during the period. Diluted net loss per common share adjusts basic net loss per common share for the effects of stock options and restricted stock awards only in periods in which such effect is dilutive. See Note 4.

Comprehensive Loss. Comprehensive loss consists of net loss and the effects on the consolidated financial statements of translating the financial statements of the Company's international subsidiaries. Comprehensive loss is presented in the consolidated statements of comprehensive loss. The Company's accumulated other comprehensive loss is presented as a component of equity in its consolidated balance sheets and consists of the cumulative amount of the Company's foreign currency translation adjustments, net of tax impact.

Recent Accounting Pronouncements:

In February 2013, the FASB issued ASU 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. ASU 2013-02 supersedes and replaces the presentation requirements for reclassifications out of accumulated other comprehensive income in ASUs 2011-05 and 2011-12 for all public and private organizations. The amendment requires that an entity must report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. ASU 2013-02 is effective for fiscal years, and interim periods within those years, beginning on or after December 15, 2012. The Company adopted ASU 2013-02 in 2013 and it did not have an impact on the Company's financial position, results of operations or cash flows.

In July 2013, the FASB issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. With the update, the FASB clarified the presentation of an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in a company's financial statements. The amended standard will become effective for fiscal years and interim periods beginning after December 15, 2013. The amendments are applied prospectively to all unrecognized tax benefits that exist at the effective date of the standard and retrospective application is permitted. The Company has early adopted this standard, and it did not have a material impact on the Company's consolidated financial statements as the Company had previously separately disclosed its tax benefits and liabilities for financial reporting purposes.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
DISCONTINUED OPERATIONS	Dec. 31, 2013
DISCONTINUED OPERATIONS	'
DISCONTINUED OPERATIONS	'

	NOTE 3—DISCONTINUED OPERATIONS

	On August 16, 2011, the Company entered into an equity purchase agreement to sell its QA business to UL for $275,000 plus assumed cash. The QA business provided consumer product testing, inspection, auditing and consulting services that enabled retailers and manufacturers to determine whether products and facilities met applicable safety, regulatory, quality, performance, social and ethical standards. In addition, the Company and UL entered into a transition services agreement, pursuant to which the Company agreed to provide certain services to UL following the closing of the sale, including accounting, tax, legal, payroll and employee benefit services. UL agreed to provide certain information technology services to the Company pursuant to such agreement. On September 1, 2011, the Company completed the sale of the QA business for total net cash proceeds of $283,376, which included $8,376 of estimated cash assumed in certain QA business locations. On September 1, 2011, pursuant to the terms and conditions of the equity purchase agreement, as amended, the Company transferred the applicable assets, liabilities, subsidiaries and employees of the QA business to Nutmeg Holdings, LLC ("Nutmeg") and STR International, LLC ("International," and together with Nutmeg and their respective subsidiaries, the "Nutmeg Companies"), and immediately thereafter sold its equity interest in each of the Nutmeg Companies to designated affiliates of UL. The Company decided to sell the QA business in order to focus exclusively on the solar encapsulant opportunity and to seek further product offerings related to the solar industry, as well as other growth markets related to the Company's polymer manufacturing capabilities, and to retire its long-term debt. In the fourth quarter of 2011, the Company received $2,727 in additional cash proceeds from UL for the finalization of the excess cash and working capital adjustments in accordance with the purchase agreement.

	In accordance with ASC 250-20—Presentation of Financial Statements—Discontinued Operations and ASC 740-20—Income Taxes—Intraperiod Tax Allocation, the accompanying Consolidated Statements of Comprehensive Loss and Consolidated Cash Flows present the results of the QA business as discontinued operations. Prior to the sale, the QA business was a segment of the Company. The Company has no continuing involvement in the operations of the QA business and does not have any direct cash flows from the QA business subsequent to the sale. Accordingly, the Company has presented the QA business as discontinued operations in these consolidated financial statements.

	As anticipated and in conjunction with the closing of the sale of the QA business, the Company triggered non-compliance with certain debt covenants that required the repayment of all debt outstanding at that time. Therefore and in order to sell assets of the QA business free and clear of all liens under the 2007 Credit Agreements, on September 1, 2011, the Company terminated the 2007 Credit Agreements and used approximately $237,732 from the proceeds of the sale to repay all amounts due to Credit Suisse AG, as administrative agent and collateral agent.

	In connection with the pay-off of all the existing debt, the Company also wrote-off $3,586 of the remaining unamortized deferred financing costs associated with the 2007 Credit Agreements during 2011.

	Out of Period Adjustment

	During the third quarter of 2012, the taxable gain associated with the sale of the Company's QA business was finalized in conjunction with filing of the Company's 2011 income tax returns. As part of this process, the Company identified and recorded an income tax benefit to discontinued operations of $4,228. The Company determined that $1,629 of this benefit was an error that should have been recorded in 2011. The Company has determined that the error was not quantitatively or qualitatively material to the annual or interim periods in 2012 and 2011.

	The following table sets forth the operating results of the QA business as being presented as a discontinued operation for the years ended December 31, 2013, 2012 and 2011, respectively:


		Year Ended			Year Ended			Year Ended
		December 31,			December 31,			December 31,
		2013			2012			2011
	Net sales	$	—		$	—		$	76,667




	Loss from operations before income tax expense		—			—			(6,493	)
	Gain on sale before income tax expense		—			—			120,005


	Net earnings before income tax expense	$	—		$	—		$	113,512




	Income tax (benefit) expense	$	—		$	(4,228	)	$	75,388





	The following table sets forth the gain recorded in connection the sale of the QA business:


		Year Ended
		December 31,
		2011
	Proceeds	$	286,103
	Less transaction costs		(2,324	)


	Proceeds, net of expenses		283,779
	Book value of assets sold excluding deferred tax liability		(163,774	)


	Gain on sale before income tax expense		120,005
	Income tax expense		(105,934	)


	Gain on sale	$	14,071

EARNINGS_PER_SHARE

EARNINGS PER SHARE	12 Months Ended
EARNINGS PER SHARE	Dec. 31, 2013
EARNINGS PER SHARE	'
EARNINGS PER SHARE	'

	NOTE 4—EARNINGS PER SHARE

	The calculation of basic and diluted (loss) earnings per share for the periods presented is as follows:


		Year Ended			Year Ended			Year Ended
		December 31,			December 31,			December 31,
		2013			2012			2011
	Basic and diluted net earnings per share
	Numerator:
	Net loss from continuing operations	$	(18,286	)	$	(211,575	)	$	(39,428	)
	Net earnings from discontinued operations		—			4,228			38,124


	Net loss	$	(18,286	)	$	(207,347	)	$	(1,304	)




	Denominator:
	Weighted-average shares outstanding		41,619,868			41,314,608			40,886,022
	Add:
	Dilutive effect of stock options		—			—			—
	Dilutive effect of restricted common stock		—			—			—


	Weighted-average shares outstanding with dilution		41,619,868			41,314,608			40,886,022




	Basic loss per share	$	(0.44	)	$	(5.02	)	$	(0.03	)




	Diluted loss per share	$	(0.44	)	$	(5.02	)	$	(0.03	)




	Net (loss) earnings per share:
	Basic from continuing operations	$	(0.44	)	$	(5.12	)	$	(0.96	)
	Basic from discontinued operations		—			0.1			0.93


	Basic	$	(0.44	)	$	(5.02	)	$	(0.03	)




	Diluted from continuing operations	$	(0.44	)	$	(5.12	)	$	(0.96	)
	Diluted from discontinued operations		—			0.1			0.93


	Diluted	$	(0.44	)	$	(5.02	)	$	(0.03	)





	Due to the loss from continuing operations during the years ending December 31, 2013, 2012 and 2011, the weighted-average common shares outstanding does not include 0, 0 and 543,088 of stock options and 0, 0 and 397,641 of unvested restricted common stock as these potential awards do not share in any loss generated by the Company and are anti-dilutive.

Because the effect would be anti-dilutive, there were 107 and 161 shares of common stock issuable upon the exercise of options issued under the Employee Stock Purchase Plan ("ESPP") that were not included in the computation of diluted weighted-average shares outstanding for the years ending December 31, 2013 and 2012, respectively.

Because the effect would be anti-dilutive, 3,771,305, 2,744,910 and 314,236 stock options outstanding were not included in the computation of diluted weighted-average shares outstanding for the years ended December 31, 2013, 2012, and 2011, respectively.

INVENTORIES_NET

INVENTORIES, NET	12 Months Ended
INVENTORIES, NET	Dec. 31, 2013
INVENTORIES, NET	'
INVENTORIES, NET	'

	NOTE 5—INVENTORIES, NET

	Inventories consist of the following:


		December 31,		December 31,
		2013		2012
	Finished goods	$	2,938	$	1,352
	Raw materials		5,619		7,233


	Inventories, net	$	8,557	$	8,585

LONGLIVED_ASSETS_AND_GOODWILL

LONG-LIVED ASSETS AND GOODWILL	12 Months Ended
LONG-LIVED ASSETS AND GOODWILL	Dec. 31, 2013
LONG-LIVED ASSETS AND GOODWILL	'
LONG-LIVED ASSETS AND GOODWILL	'

	NOTE 6—LONG-LIVED ASSETS AND GOODWILL

	Property, Plant and Equipment

	Property, plant and equipment consist of the following:


		Estimated		December 31,			December 31,
		Useful		2013			2012
		Lives
	Land			$	5,917		$	5,842
	Buildings and improvements	15 - 40			15,844			16,020
	Machinery and equipment	8-May			19,251			18,618
	Furniture, fixtures and computers	5-Mar			4,090			3,569
	Less: accumulated depreciation				(20,315	)		(18,291	)


	Subtotal				24,787			25,758
	Construction in progress				3,611			1,992


	Property, plant and equipment, net			$	28,398		$	27,750





	Depreciation expense was $2,024, $11,255 and $8,193 for the years ended December 31, 2013, 2012 and 2011, respectively.

	In 2013, the Company recorded a $194 impairment to its property, plant and equipment. The impairment was driven by the Company's decision to cease the construction of its China manufacturing plant due to electing to lease an existing building to conduct its manufacturing operations. As such, the Company wrote-off costs incurred to date relating to the construction of its own facility.

	Due to continued and expected low production utilization levels, the Company recorded $2,818 of accelerated depreciation associated with shortened useful lives of certain machinery and equipment during the fourth quarter of 2012. In addition, the Company recorded an impairment charge of $37,431 to its property, plant and equipment as of December 31, 2012. The Company re-evaluated the depreciable lives of such long-lived assets and determined a revision to those lives was not warranted.

	In connection with the sale of the QA business, the Company leased the real property located at 10 Water Street, Enfield, Connecticut to a subsidiary of UL. Prior to the closing of the sale, the property served as the QA business headquarters and a testing facility. The original term of the lease was for one year. Since this property was expected to generate rental income of $300 per year, the Company evaluated whether the carrying value of the property was recoverable. Based on this evaluation, an impairment loss of $1,861 was recognized in continuing operations in 2011 in the Consolidated Statements of Comprehensive Loss.

	In 2011, the Company closed its Florida manufacturing facility and recorded $512 of accelerated depreciation associated with shortened useful lives of machinery and equipment.

	Intangible Assets

	The Company recorded the estimated fair values of intangible assets acquired in connection with the Acquisition. As described in the impairment testing section below, the Company impaired its Intangible assets as of December 31, 2012 as follows:


		December 31, 2012
		Gross			Accumulated			Impairment as of		Net
		Carrying			Amortization			December 31,
		Amount						2012
	Customer relationships	$	71,100		$	19,701		$	51,399	$	—
	Trademarks		40,800			7,537			33,263		—
	Proprietary technology		70,300			19,482			50,818		—


		$	182,200		$	46,720		$	135,480	$	—





	The Company amortized its intangible assets utilizing the straight-line method as this method approximated the anticipated economic benefit derived from these assets. Amortization expense of such assets was $0, $8,432 and $8,432 for the years ended December 31, 2013, 2012 and 2011, respectively. The Company recorded a non-cash impairment charge of $135,480 as of December 31, 2012.

	Goodwill

	Goodwill represented the excess purchase price consideration of the estimated fair value assigned to the individual assets acquired and liabilities assumed in the Acquisition. The Company recorded an impairment of $0, $82,524 and $63,948 during 2013, 2012 and 2011, respectively, as further discussed below. Goodwill was $0 at December 31, 2013 and $0 at December 31, 2012. Goodwill was not deductible for tax purposes.

Impairment Testing

In accordance with ASC 350—Intangibles—Goodwill and Other and ASC 360—Property, Plant and Equipment, the Company assessed the impairment of its long-lived assets including its definite-lived intangible assets, property, plant and equipment and goodwill, at least annually for goodwill, and whenever changes in events or circumstances indicated that the carrying value of such assets may not be recoverable. During each reporting period, the Company assessed if the following factors were present which would cause an impairment review: overall negative solar industry conditions; a significant or prolonged decrease in sales that were generated under its trademarks; loss of a significant customer or a reduction in demand for customers' products; a significant adverse change in the extent to or manner in which the Company used its trademarks or proprietary technology; such assets becoming obsolete due to new technology or manufacturing processes entering the markets or an adverse change in legal factors; and the market capitalization of the Company's common stock.

The Company completed its annual impairment assessment of goodwill as of October 1^st of each year. Therefore, as of October 1, 2011, the Company performed its annual impairment testing based on the information available as of that date. The Company estimated the fair value of its reporting unit under the income approach using a discounted cash flow method which incorporated the Company's cash flow projections. The Company also considered its market capitalization, control premiums and other valuation assumptions in reconciling the calculated fair value to the market capitalization at the assessment date. The methodology used on October 1, 2011 was consistent with that used in the prior year. The Company believes the cash flow projections utilized and/or market multiples and valuation assumptions were reasonable and consistent with the expectations of market participants. Based on this assessment, the Company passed the first step of the two-step method described in ASC 350. As such, the Company concluded that goodwill was not impaired as of October 1, 2011.

Due to the Company's net book value exceeding the market capitalization of its common stock in the fourth quarter of 2011, weakening solar market conditions that were greater than the Company anticipated and the price reductions granted to customers for anticipated 2012 volume, the Company determined that a trigger event occurred to test its reporting unit for impairment as of December 31, 2011. As such, the Company valued its reporting unit with the assistance of a valuation specialist and determined that its reporting unit's net book value, including goodwill, exceeded its fair value. The Company then performed step two of the goodwill impairment assessment which involved calculating the implied fair value of goodwill by allocating the fair value of the reporting unit to all of its assets and liabilities other than goodwill and comparing the residual amount to the carrying amount of goodwill. The Company determined that its implied fair value of goodwill was lower than its carrying value and recorded a non-cash goodwill impairment charge of $63,948. The Company estimated the fair value of its reporting unit under the income approach using a discounted cash flow method which incorporated the Company's cash flow projections. The Company also considered its market capitalization, control premiums and other valuation assumptions in reconciling the calculated fair value to the market capitalization at the assessment date. The Company believes the cash flow projections and valuation assumptions used were reasonable and consistent with market participants. Inherent in management's development of cash flow projections were assumptions and estimates, including those related to future earnings, growth prospects and the weighted-average cost of capital. Many of the factors used in assessing the fair value were outside the control of management, and these assumptions and estimates could have changed in future periods as a result of both Company-specific factors and overall economic conditions.

During the first quarter of 2012, the market capitalization of the Company's common stock declined by approximately 50%. As a result of this decline that did not appear to be temporary, the Company determined that a triggering event occurred requiring it to test its long-lived assets and its goodwill for impairment as of March 31, 2012. Prior to performing its goodwill impairment test, the Company first assessed its long-lived assets for impairment as of March 31, 2012. The Company concluded that no impairment existed as the sum of the undiscounted expected future cash flows exceeded the carrying value of the Company's asset group which is its reporting unit. The key assumptions driving the undiscounted cash flows were the forecasted sales growth rate and EBITDA margin.

At March 31, 2012, the Company valued its reporting unit with the assistance of a valuation specialist and determined that its reporting unit's net book value exceeded its fair value. The Company then performed step two of the goodwill impairment assessment which involved calculating the implied fair value of goodwill by allocating the fair value of the reporting unit to all of its assets and liabilities other than goodwill and comparing the residual amount to the carrying amount of goodwill. The Company determined that the implied fair value of goodwill was lower than its carrying value and recorded a non-cash goodwill impairment charge of $82,524. The Company estimated the fair value of its reporting unit under the income approach using a discounted cash flow method which incorporated the Company's cash flow projections. Based on the other-than-temporary decline in the Company's stock price and its net book value exceeding the market capitalization of its common stock during the first quarter of 2012, the market approach was giving a higher weighting in determining fair value. The Company believes the cash flow projections and valuation assumptions used were reasonable and consistent with market participants. Many of the factors used in assessing the fair value were outside the control of management, and these assumptions and estimates could have changed in future periods as a result of both Company-specific factors, industry conditions and overall economic conditions.

As of December 31, 2012, due to continued pricing pressure, trade complaints escalating in the industry, increased competition from non-EVA encapsulant materials and the Company's initial 2013 sales outlook which included the loss of the its largest customer, the Company determined that a trigger event occurred to test its long-lived assets for recoverability. In conjunction with a valuation specialist, the Company determined that the sum of the undiscounted expected future cash flows did not exceed the carrying value of the Company's asset group which is its reporting unit. The key assumptions driving the undiscounted cash flows were the forecasted sales growth rate and EBITDA margin.

Since the asset group's carrying value was not recoverable, the Company, in conjunction with a valuation specialist, fair valued the asset group incorporating market participant assumptions. The Company estimated the fair value of its asset group under the income approach using a discounted cash flow model which incorporated its cash flow projections. The Company also considered its market capitalization, control premiums and other valuation assumptions in reconciling the calculated fair value to the market capitalization at the assessment date. Based on the assessment, the Company calculated an impairment charge which was allocated to each of the long-lived assets on a pro-rata basis using the relative carrying values of those assets as of December 31, 2012. However, the Company did not reduce the carrying value of such assets below their fair value where such value could be determined without undue cost and effort. Therefore, the Company recorded a non-cash impairment charge of $135,480 to its intangible assets and $37,431 to its property, plant and equipment as of December 31, 2012. The Company re-evaluated the depreciable lives of such long-lived assets and determined a revision to those lives was not warranted.

In 2013, the Company recorded a $194 impairment to its property, plant and equipment. The impairment was driven by its decision to cease the construction of its China manufacturing plant and to lease an existing building to conduct its manufacturing operations. As such, the Company wrote-off costs incurred to date relating to the construction of its own facility.

The Company's long-lived assets consist solely of property, plant and equipment as of December 31, 2013. At December 31, 2013, there were no indicators which significantly changed from the December 31, 2012 impairment test and a detailed impairment analysis was not performed. However, the Company did perform an analysis using appraisals and other data in order to assess the recoverability of its property, plant and equipment as of December 31, 2013. As a result of this analysis, the Company determined its long-lived assets were recoverable and its depreciable lives were appropriate as of December 31, 2013. If the Company experiences a significant reduction in future sales volume, further average sale price ("ASP") reductions, lower profitability or ceases operations at any of its facilities, the Company's property, plant and equipment may be subject to future impairment or accelerated depreciation.

LEASES

LEASES	12 Months Ended
LEASES	Dec. 31, 2013
LEASES	'
LEASES	'

	NOTE 7—LEASES

	The Company leases facility space under non-cancelable operating leases. The leases require the Company to pay property taxes, common area maintenance and certain other costs in addition to base rent. The Company also leases office equipment under operating leases.

	Future minimum payments under all non-cancelable operating leases were as follows as of December 31, 2013:


	2014	$	171
	2015		168
	2016		167
	2017		167
	2018		70
	Thereafter		—


		$	743





	Rental expense on facility space and equipment operating leases was $450, $474 and $1,673 for the years ended December 31, 2013, December 31, 2012 and December 31, 2011, respectively.

ACCRUED_LIABILITIES

ACCRUED LIABILITIES	12 Months Ended
ACCRUED LIABILITIES	Dec. 31, 2013
ACCRUED LIABILITIES	'
ACCRUED LIABILITIES	'

	NOTE 8—ACCRUED LIABILITIES

	Accruals consist of the following:


		December 31,		December 31,
		2013		2012
	Product performance (see Note 9)	$	4,141	$	3,959
	Grants (see Note 9)		1,071		2,320
	Salary and wages		412		1,021
	Professional fees		563		732
	Restructuring severance and benefits (see Note 10)		1,667		200
	Environmental (see Note 9)		76		105
	Other		502		2,039


	Total	$	8,432	$	10,376

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'

	NOTE 9—COMMITMENTS AND CONTINGENCIES

	The Company is a party to claims and litigation in the normal course of its operations. Management believes that the ultimate outcome of these matters will not have a material adverse effect on the Company's financial position, results of operations, or cash flows. The Company does not typically provide contractual performance warranties on its products. However, on limited occasions, the Company incurs costs to service its products in connection with specific product performance matters. The Company has accrued for specific product performance matters incurred in 2013 and 2012 that are based on management's best estimate of ultimate expenditures that it may incur for such items. The following table summarizes the Company's product performance liability that is recorded in accrued liabilities in the consolidated balance sheets:


		December 31,			December 31,
		2013			2012
	Balance as of beginning of period	$	3,959		$	4,762
	Additions		17			204
	Reductions		—			(1,078	)
	Foreign exchange impact		165			71


	Balance as of end of period	$	4,141		$	3,959





	During 2010, the Company performed a Phase II environmental site assessment at its 10 Water Street, Enfield, Connecticut location. During its investigation, the site was found to contain a presence of volatile organic compounds. The Company has been in contact with the Department of Environmental Protection and has engaged a licensed contractor to remediate this circumstance. Based on ASC 450—Contingencies, the Company has accrued the estimated cost to remediate. The following table summarizes the Company's environmental liability that is recorded in accrued liabilities in the consolidated balance sheets:


		December 31,			December 31,
		2013			2012
	Balance as of beginning of period	$	105		$	350
	Additions		—			—
	Reductions		(29	)		(245	)


	Balance as of end of period	$	76		$	105





	Spanish Grants

	The Company's Spanish subsidiary has received financial grants for certain fixed assets that requires the Company's Spanish subsidiary to maintain a specific level of employment and to continue to operate certain fixed assets. In the third quarter of 2013, the Company's Spanish subsidiary repaid $1,558 of grants that were accrued in 2012 in conjunction with cost-reduction measures that failed to comply with employment level requirements for certain grants. As of December 31, 2013, approximately $1,071 was accrued for potential breach of grant requirements relating to employment level requirements. If the Company's Spanish subsidiary fails to satisfy these or other requirements, such subsidiary will not qualify for future incentives and may be required to refund a portion of previously granted incentives. If the Company's Spanish subsidiary fails to comply with its obligations under the grants, or the respective government agencies determine that the Company's Spanish subsidiary has not complied with all of its grants, the Company could be required to make additional potential repayments ranging from zero to $4,000. Any such additional potential repayment, which is not probable or estimable, would be in excess of what the Company has accrued as of December 31, 2013 and could have a material adverse effect on the Company's results of operations, prospects, cash flows and financial condition.

	Galica/JPS

	In October 2007, the Company's wholly-owned subsidiary, Specialized Technology Resources, Inc. ("STR"), filed a complaint against James P. Galica ("Galica") and JPS Elastomerics Corp. ("JPS") in the Massachusetts Superior Court in Hampshire County (the "Court"). STR alleged that the defendants misappropriated trade secrets and violated the Massachusetts Unfair and Deceptive Trade Practices Act as well as breaches of contract, the implied covenant of good faith and fair dealing, and fiduciary duty against Galica (the "State Court Action"). The Court determined that JPS and Galica had violated the Massachusetts Unfair and Deceptive Trade Practices Act, finding that the technology for STR's polymeric sheeting product is a trade secret and that JPS and Galica had misappropriated STR's trade secrets. On January 27, 2011, the Court awarded STR the right to recover from the defendants (i) actual monetary damages of $1,100, (ii) punitive damages of $2,200, (iii) reasonable attorney's fees of $3,900, (iv) reasonable costs of $1,100, and (v) 12% interest on each of the monetary awards from the date of the judgment (except for the actual monetary damages which accrued interest from October 2, 2007, the date the complaint was entered). In addition, the Court imposed a five year production injunction (the "Production Injunction") against producing low shrink EVA encapsulant, and a permanent use injunction against the defendants using STR's trade secrets.

	On September 17, 2010, JPS filed an amended complaint against STR, in the U.S. District Court for the District of Massachusetts (the "Federal Court Action"). The amended complaint alleged various antitrust and unfair competition claims and that the State Court Action (described above) was sham litigation initiated by STR in an attempt to monopolize the domestic and international market for low-shrink EVA encapsulants. JPS also alleged other schemes to monopolize and unfair competition in violation of federal and state laws. JPS sought $60,000 in compensatory damages, treble damages, a permanent injunction against STR for various activities, reimbursement of legal fees for the State Court Action as well as for this matter, and disgorgement of proceeds obtained by STR from allegedly anti-competitive and tortious acts. On October 13, 2010, STR filed a motion to dismiss the amended complaint, and on January 5, 2011 the Court held a hearing on STR's motion to dismiss. At the hearing, the Court ruled in favor of STR and dismissed the case. On February 10, 2011, JPS filed a notice of appeal with the Appellate Court. JPS filed its appellate brief on May 2, 2011 and STR filed its appellate brief on June 14, 2011.

	On February 10, 2012, the Company, STR, JPS, JPS Industries, Inc., the parent corporation of JPS, and Galica entered into a Global Settlement Agreement and Release (the "Settlement Agreement"). Pursuant to the Settlement Agreement, the parties agreed to, (i) payment by JPS of $7,132 to the Company (which was received on February 16, 2012), (ii) dismissals of the State Court Action, the Federal Court Action, and all associated appeals and proceedings, (iii) the satisfaction of outstanding judgments in the State Court Action, (iv) the disbursement to the Company of $70, deposited with and held in escrow by the Court, (v) the discharge of attachments of certain assets of JPS, (vi) the modification of the injunction issued in the State Court Action: (a) reducing the term of the Production Injunction from five years to four years, (b) permitting JPS to permanently bond encapsulant to fiberglass mesh and laminate non-low shrink encapsulant to paper, (c) the deletion of JPS's obligations with respect to the review and deletion of certain documents, (vii) the delivery to the Company by JPS of certain components of an equipment line purchased by it, (viii) the deletion by JPS of certain data, (ix) the general release of claims by the parties related to the State Court Action and the Federal Court Action, subject to the retention by the Company of certain rights, (x) the covenant by JPS not to sue the Company (and its affiliates) with respect to matters related to the Federal Court Action, (xi) the agreement by JPS and Galica to cooperate with the Company in connection with investigations related to the potential dissemination of the Company's trade secrets, and (xii) certain other customary terms and conditions.

	The Company received the $7,202 payment during the first quarter of 2012, which is recorded in Other Income in its Consolidated Statements of Comprehensive Loss for the year ended December 31, 2012.

	EVASA

	In 2010, STR Spain ("STRE") learned that a competitor, Encapsulantes De Valor Anandida, S.A. ("EVASA"), was making encapsulant products that were substantially similar to the Company's products. Upon investigation it was learned that Juan Diego Lavandera ("Lavandera"), a former employee of STRE, was employed by EVASA. It is believed that Lavandera, a former Production Supervisor with STRE, breached his contractual duties, by disclosing the Company's trade secrets to EVASA. On December 15, 2011, the Company and STRE filed a confidential preliminary injunction petition with the Commercial Court No. 1 in A Coruña, Galicia, Spain (the "Court") requesting an investigation of EVASA by the Court, including a search of EVASA's premises. The investigation was to assess the facts related to the Company's claims against Lavandera and EVASA for (i) trade secret infringement, (ii) the breach by Lavandera of his contractual obligations to STRE; and (iii) taking unfair advantage of STRE's "effort".

	On June 27, 2012, an investigation was commenced by a Court appointed expert and on September 14, 2012 the expert issued a report confirming that EVASA was using the Company's manufacturing process and product formulations. On October 10, 2012, the Company and STRE filed a preliminary injunction petition (the "PI Petition") requesting interim measures, including prohibiting EVASA from manufacturing and selling encapsulant products using the Company's trade secrets. In connection with the PI Petition, the Company and STRE offered to post a bond in the amount of EUR 50 (or such higher amount as the Court deems necessary), such bond to be formalized in the event the Court approves the PI Petition. The bond is to cover potential damages to EVASA if the Company's claim on the merits is finally dismissed. On December 21, 2012, the Court held a hearing on the PI Petition and on April 2, 2013, the Court denied the PI Petition. STRE has appealed the Court's decision and intends to pursue the claim on the merits. In the event that the appeal of the PI Petition is denied, STRE may be responsible for EVASA's legal fees (to be determined). However, the payment of such fees is not probable or reasonably estimatable, at this time.

COSTREDUCTION_ACTIONS

COST-REDUCTION ACTIONS	12 Months Ended
COST-REDUCTION ACTIONS	Dec. 31, 2013
COST-REDUCTION ACTIONS	'
COST-REDUCTION ACTIONS	'

	NOTE 10—COST-REDUCTION ACTIONS

	On January 22, 2013, the Board of Directors approved a cost-reduction action to cease manufacturing at its East Windsor, Connecticut facility after being notified that its largest customer selected an alternative supplier. In addition, the Company executed further headcount reductions during the third and fourth quarters of 2013 to better align its cost structure with current sales. In total, the Company executed headcount reductions of approximately 180 employees on a global basis for the year ended December 31, 2013.

	In conjunction with these headcount reductions, the Company recognized severance and related benefits of $1,698 in cost of sales and $2,633 in selling, general and administrative expense. The restructuring accrual as of December 31, 2013 consists of $1,568 for severance and benefits and $366 of other exit costs for the year ended December 31, 2013.

	During 2012, the Company entered into a Labor Force Adjustment Plan ("LFAP") with the union and the local government at its Spain facility that temporarily furloughed approximately 60 employees for the period of February 1, 2012 to July 31, 2012. The Company entered into an agreement to extend its LFAP at its Spain facility. Under this agreement, the Company was responsible for 10% of the salary of employees who were furloughed during the period from August 1, 2012 through October 31, 2012. On October 17, 2012, the Company permanently reduced headcount at this facility by 58 employees to better align its cost structure with current and anticipated sales volumes. In addition, the Company also reduced headcount by 39 employees at its Connecticut facilities in 2012. In conjunction with these headcount reductions, the Company recognized severance of $998 in cost of sales and $440 in selling, general and administrative expense for the year ended December 31, 2012, respectively.

	During 2011, the Company executed multiple cost-reduction actions in order to align its cost structure with lower than anticipated revenue.

	The Company closed its St. Augustine, Florida manufacturing facility to consolidate its U.S.-based operations. The Company ceased production at this plant in October 2011 and exited the 20,000 square foot leased facility as of year-end. In conjunction with the closure, the Company incurred $114 for the severance of 46 employees, $512 for accelerated depreciation of production equipment and $194 of other exit costs.

	The Company also carried out additional headcount reductions of 38 employees at certain of its other locations for a total cost of $39. For the above cost reduction actions, the Company recognized $855 in cost of sales and $4 in selling, general and administrative expense.

	A rollforward of the severance and other exit cost accrual activity was as follows:


	Balance at December 31, 2011	$	—


	Additions	$	1,438
	Cash utilization	$	(1,238	)


	Balance at December 31, 2012	$	200


	Additions	$	4,331
	Cash utilization	$	(2,597	)


	Balance at December 31, 2013	$	1,934

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
FAIR VALUE MEASUREMENTS	Dec. 31, 2013
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'

	NOTE 11—FAIR VALUE MEASUREMENTS

	The Company measures certain financial assets and liabilities at fair value on a recurring basis in the financial statements. The hierarchy ranks the quality and reliability of inputs, or assumptions, used in the determination of fair value and requires financial assets and liabilities carried at fair value to be classified and disclosed in one of the following three categories:



	•
	Level 1—quoted prices in active markets for identical assets and liabilities;

	•
	Level 2—unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that observable for the asset or liability; and

	•
	Level 3—unobservable inputs that are not corroborated by market data.

	The following table provides the fair value measurements of applicable financial assets and liabilities as of December 31, 2013:


		Financial assets and
		liabilities
		at fair value as of
		December 31, 2013
		Level 1		Level 2		Level 3
	Money market funds(1)	$	29,458	$	—	$	—
	Deferred compensation(2)	$	—	$	830	$	—


	Total	$	29,458	$	830	$	—





	The following table provides the fair value measurements of applicable financial assets and liabilities as of December 31, 2012:


		Financial assets and liabilities
		at fair value as of
		December 31, 2012
		Level 1		Level 2		Level 3
	Money market funds(1)	$	24,448	$	—	$	—
	Deferred compensation(2)	$	—	$	1,165	$	—


	Total	$	24,448	$	1,165	$	—






	-1
	Included in cash and cash equivalents on the Company's Consolidated Balance Sheets. The carrying amount of money market funds is a reasonable estimate of fair value.

	-2
	Included in other long-term liabilities on the Company's Consolidated Balance Sheets. Refer to Note 15 for further information.

LONGTERM_DEBT

LONG-TERM DEBT	12 Months Ended
LONG-TERM DEBT	Dec. 31, 2013
LONG-TERM DEBT	'
LONG-TERM DEBT	'

	NOTE 12—LONG-TERM DEBT

	2007 Credit Agreements

	In connection with the DLJ Acquisition, the Company entered into a first lien credit facility and a second lien credit facility on June 15, 2007, which the Company refers to collectively as the "2007 Credit Agreements," in each case with Credit Suisse, as administrative agent and collateral agent. The first lien credit facility consisted of a $185,000 term loan facility, which was to mature on June 15, 2014, and a $20,000 revolving credit facility, which was to mature on June 15, 2012. The second lien credit facility consisted of a $75,000 term loan facility, which was to mature on December 15, 2014. The revolving credit facility included a sublimit of $15,000 for letters of credit.

	As anticipated and in conjunction with the closing of the sale of the QA business, the Company triggered non-compliance with certain debt covenants that required the repayment of all debt outstanding at that time. Therefore, and in order to sell assets of the QA business free and clear of all liens under the 2007 Credit Agreements, on September 1, 2011, the Company terminated the 2007 Credit Agreements and used approximately $237,732 from the proceeds of the sale to repay all amounts due to Credit Suisse AG, as administrative agent and collateral agent.

	In connection with the payoff of all the debt, the Company also wrote-off $3,586 of the remaining unamortized deferred financing costs associated with such loan arrangements.

	2011 Credit Agreement

	On October 7, 2011, the Company entered into a multicurrency credit agreement (the "Credit Agreement") with certain of its domestic subsidiaries, as guarantors (the "Guarantors"), the lenders from time to time party thereto ("the Lenders") and Bank of America, N.A., as administrative agent, swing line lender and letter of credit issuer ("the Administrative Agent"). The Credit Agreement originally provided for a revolving senior credit facility of up to $150,000 which was to mature on October 7, 2015. The Credit Agreement originally included a $50,000 sublimit for multicurrency borrowings, a $25,000 sublimit for the issuance of letters of credit and a $5,000 sublimit for swing line loans. The Credit Agreement also contained an expansion option permitting the Company to request an increase of the revolving senior credit facility from time to time up to an aggregate additional $50,000 from any of the lenders or other eligible lenders as may have been invited to join the Credit Agreement, that elected to make such increase available, upon the satisfaction of certain conditions.

	The obligations under the Credit Agreement were unconditional and were guaranteed by substantially all of the Company's existing and subsequently acquired or organized domestic subsidiaries. The Credit Agreement and related guarantees were secured on a first-priority basis, and by security interests (subject to liens permitted under the Credit Agreement) in substantially all tangible and intangible assets owned by the Company and each of the Company's domestic subsidiaries, subject to certain exceptions, including limiting pledges to 66% of the voting stock of foreign subsidiaries.

	Borrowings under the Credit Agreement may have been used to finance working capital, capital expenditures and other lawful corporate purposes, including the financing of certain permitted acquisitions, payment of dividends and/or stock repurchases, subject to certain restrictions.

	Each Eurocurrency rate loan bore interest at the Eurocurrency rate (as was defined in the Credit Agreement) plus an applicable rate that ranged from 200 basis points to 250 basis points based on our Consolidated Leverage Ratio (as was defined in the Credit Agreement) plus, when funds were lent by certain overseas lending offices, an additional cost.

	Base rate loans and swing line loans bore interest at the base rate (as defined below) plus the applicable rate, which ranged from 100 basis points to 150 basis points based on the Company's Consolidated Leverage Ratio. The base rate was the highest of (i) the Federal funds rate (as published by the Federal Reserve Bank of New York from time to time) plus ¹/2 of 1%, (ii) Bank of America's "prime rate" as publicly announced from time to time, and (iii) the Eurocurrency rate for Eurocurrency loans of one month plus 1%.

	If any amount was not paid when due under the Credit Agreement or an event of default existed, then, at the request of the lenders holding a majority of the unfunded commitments and outstanding loans, obligations under the Credit Agreement would have bore interest at a rate per annum equal to 200 basis points higher than the interest rate otherwise applicable. In addition, the Company was required to pay the Lenders a commitment fee equal to an applicable rate, which ranged from 25 basis points to 35 basis points based on the Company's Consolidated Leverage Ratio from time to time, multiplied by the actual daily amount of the Lender's aggregate unused commitments under the Credit Agreement. The facility fee was payable quarterly in arrears. The Company would also pay a letter of credit fee equal to the applicable rate for Eurocurrency rate loans times the dollar equivalent of the daily amount available to be drawn under such letter of credit.

	The Company could optionally prepay the loans or irrevocably reduce or terminate the unutilized portion of the commitments under the Credit Agreement, in whole or in part, without premium or penalty (other than if Eurocurrency loans were prepaid prior to the end of the applicable interest period) at any time by the delivery of a notice to that effect as provided under the Credit Agreement.

	2012 Amendment to the Credit Agreement

	On September 28, 2012 (the "Effective Date"), the Company, the Guarantors, the Lenders and the Administrative Agent entered into the First Amendment to Credit Agreement and Security Agreement (the "First Amendment"), amending (i) the Credit Agreement and (ii) the Security Agreement and dated as of October 7, 2011, among the Company, the Guarantors and the Administrative Agent. The Company has no outstanding indebtedness pursuant to the Credit Agreement.

	The First Amendment reduced the amount available under the revolving senior credit facility from $150,000 to $25,000. During the cash collateral period, the Company may have borrowed under the revolving senior credit facility. However, the Company must have maintained cash collateral deposited by the Company and/or the Company's subsidiaries in an account controlled by the Administrative Agent in an amount equal to any outstanding borrowing under the Credit Agreement, as amended. In addition, the Company was not required to comply with the financial covenants set forth in the Credit Agreement, as amended, during the cash collateral period.

	Termination of the Credit Agreement

	On September 16, 2013, the Company terminated its Credit Agreement. The Company had no outstanding indebtedness pursuant to the amended Credit Agreement. The Company cancelled the Credit Agreement since it was not able to draw on it without posting cash collateral and the Company has liquidity with its existing cash balance to run its operations. As a part of the termination, the Company wrote-off approximately $143 of the remaining unamortized deferred financing costs associated with the Credit Agreement.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2013
INCOME TAXES	'
INCOME TAXES	'

	NOTE 13—INCOME TAXES

	Loss from continuing operations before income tax (benefit) expense is as follows:


			Year Ended			Year Ended			Year Ended
			December 31, 2013			December 31, 2012			December 31, 2011
	Domestic		$	(14,611	)	$	(262,451	)	$	(49,867	)
	Foreign			(11,024	)		(15,388	)		21,112


	Total		$	(25,635	)	$	(277,839	)	$	(28,755	)





	The (benefit) provision for income taxes from continuing operations consists of the following components:


			Year Ended			Year Ended			Year Ended
			December 31, 2013			December 31, 2012			December 31, 2011
	Current income tax (benefit) expense from continuing operations
	U.S. federal		$	(5,610	)	$	(8,825	)	$	3,393
	Foreign			122			3,405			10,075
	State and local			(12	)		(650	)		1,906


	Total current income tax (benefit) expense from continuing operations			(5,500	)		(6,070	)		15,374
	Deferred income tax benefit from continuing operations
	U.S. federal			(741	)		(58,015	)		(3,517	)
	Foreign			(1,134	)		(1,722	)		—
	State and local			26			(457	)		(1,184	)


	Total deferred income tax benefit from continuing operations			(1,849	)		(60,194	)		(4,701	)


	Total income tax (benefit) expense from continuing operations		$	(7,349	)	$	(66,264	)	$	10,673





	Tax benefits of $0, $0, $4 for the years ended December 31, 2013, 2012 and 2011, respectively, associated with the exercise of stock options were recorded to additional paid-in capital. Tax benefits associated with the "Windfall" for stock options exercised are determined on a "with and without" basis.

	During 2012, vested non-qualified stock options (NQSO) were cancelled resulting in a reversal of the related deferred tax asset. As a result, the Company's additional paid-in capital "windfall" account has been reduced to zero and an additional deferred tax expense of $113 is reflected in tax expense. For 2013, a deferred tax expense of $11 is reflected in tax expense related to cancelled vested non-qualified stock options. Refer to Note 19.

	A deferred tax expense of $244, deferred tax expense of $70 and a tax benefit of $846 relating to the cumulative translation adjustment of the Company's foreign subsidiaries financial statements is recorded in other comprehensive income (loss) for the years ended December 31, 2013, 2012 and 2011, respectively.

	During the years ended December 31, 2013, 2012 and 2011, the Company recorded adjustments to income tax and deferred income taxes related to a change in state taxable income apportionment percent. Amounts recorded in 2013, 2012, and 2011 were to recognize a deferred income tax expense of $26, a state deferred income tax benefit of $331 and a deferred income tax benefit of $1,138, respectively.

	Following is a reconciliation of the Company's effective income tax rate from continuing operations to the United States federal statutory tax rate:


			Year Ended			Year Ended			Year Ended
			December 31, 2013			December 31, 2012			December 31, 2011
	Expected tax at U.S. statutory income tax rate			35	%		35	%		35	%
	U.S. state and local income taxes net of federal income tax effect			(0.1	)%		0.3	%		(0.2	)%
	Foreign rate differential			(5.9	)%		(1.1	)%		10.7	%
	Foreign unremitted earnings			1.1	%		0.4	%		(2.6	)%
	Goodwill impairment			0	%		(10.4	)%		(77.8	)%
Other non-deductible fees and expenses			(0.5	)%		(0.1	)%		(0.3	)%
Unrecognized tax benefits			(0.6	)%		0.3	%		1.4	%
Other			(0.3	)%		(0.5	)%		(3.3	)%


Effective tax rate			28.7	%		23.9	%		(37.1	)%





The effect of temporary differences is included in deferred tax accounts as follows:


		Year Ended			Year Ended
		December 31, 2013			December 31, 2012
Deferred tax assets:
Current deferred tax assets:
Accrued salaries and benefits		$	67		$	—
Deferred compensation			221			—
Bad debt reserves			49			15
Inventories			236			250
Product performance accrual			1,483			1,533
Other			25			25


Total current deferred tax assets		$	2,081		$	1,823




Long-term deferred tax assets:
Deferred compensation		$	70		$	409
Non-qualified stock option compensation			4,223			3,888
Restricted stock compensation			537			208
Operating loss carryforwards			4,225			2,214
Fixed assets			4,998			5,798
Other			392			210


Total long-term deferred tax assets before		$	14,445		$	12,727
valuation allowance		$	14,445		$	12,727
Valuation allowance			(1,247	)		(491	)


Long term-deferred tax assets			13,198			12,236


Total deferred tax assets		$	15,279		$	14,059




Deferred tax liabilities:
Foreign unremitted earnings		$	—		$	508


Total deferred tax liabilities		$	—		$	508


Total net deferred tax assets		$	15,279		$	13,551





A valuation allowance is recorded on certain deferred tax assets if it has been determined it is more likely than not that all or a portion of these assets will not be realized. We have recorded a valuation allowance of $1,247 and $491 for deferred tax assets existing as of December 31, 2013 and December 31, 2012, respectively. The valuation allowance is primarily attributable to net operating loss carryforwards in China and Hong Kong.

The Company recognizes interest accrued related to its liability for unrecognized tax benefits and penalties in income tax expense. The Company recorded interest and penalties related to unrecognized tax benefits as a component of income tax expense from continuing operations in the amount of approximately $214, $5 and $(914) for the years ended December 31, 2013, 2012 and 2011, respectively. The Company had approximately $1,154 and $939 for the payments of interest and penalties accrued at December 31, 2013 and December 31, 2012, respectively.

A reconciliation of the beginning and ending amount of the Company's liability for unrecognized tax benefits, excluding interest and penalties, is as follows (includes continuing and discontinued operations):


Balance at December 31, 2010		$	3,695


Additions for tax positions of prior years			2,527
Reductions for tax positions of prior years			(1,480	)


Balance at December 31, 2011		$	4,742


Additions for tax positions of prior years			375
Reductions for tax positions of prior years			(1,805	)


Balance at December 31, 2012			3,312


Additions for tax positions of prior years			—
Reductions for tax positions of prior years			—


Balance at December 31, 2013		$	3,312





The amount of unrecognized tax benefit that would potentially impact the Company's effective tax rate from continuing operations was $3,274 and $3,274 and $4,704 (excluding interest and penalties) as of December 31, 2013, 2012 and 2011, respectively.

The Company conducts its business globally and as a result, the Company and one or more of its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. The Company is subject to examination by taxing authorities in each of these jurisdictions.

The Company has open tax years from 2010-2013 for U.S. federal tax purposes. The Company has open tax years from 2008-2013 with various state tax jurisdictions. The Company has open tax years from 2003-2013 with various foreign tax jurisdictions. The Company believes that no material unrecognized tax benefits are expected to reverse within the next twelve months.

In connection with the examination of the Company's tax returns, contingencies can arise that generally result from differing interpretations of applicable tax laws and regulations as they relate to the amount, timing or inclusion of revenues or expenses in taxable income, or the sustainability of tax credits to reduce income taxes payable. The Company believes it has sufficient accruals for its contingent tax liabilities. Annual tax provisions include amounts considered sufficient to pay assessments that may result from examination of prior year tax returns, although actual results may differ. The United States. federal tax returns for years 2011 and 2012 are under examination by the Internal Revenue Services. On January 7, 2014, the Company received notification of inspection to be conducted for the 2012 return filed for Spain.

As a result of the DLJ Acquisition on June 15, 2007, the Company provided deferred taxes for the presumed repatriation of foreign earnings due to increased cash flow needs in the United States. No U.S. taxes need to be provided for the undistributed earnings of a foreign subsidiary if the Company can assert that such earnings are planned to be reinvested indefinitely outside of the United States. The Company periodically assesses its business operations and the cash flow needs of its foreign and domestic subsidiaries to determine if the earnings of any of its foreign subsidiaries will be indefinitely reinvested outside the United States. As of December 31, 2012, the Company provided deferred taxes on all of its undistributed foreign earnings other than its Malaysian earnings. Prior to the fourth quarter of 2013, the Company elected to permanently reinvest the earnings of its Malaysia subsidiary.

As of December 31, 2013, the Company no longer asserts that it will permanently reinvest its Malaysia subsidiary's earnings since the Company will be closing the Malaysia plant in 2014. However, based upon the Malaysia subsidiary's liabilities, the Company has determined that the undistributed earnings of its Malaysia subsidiary will be repatriated in a tax free manner. As such, no U.S. federal and state income taxes have been provided thereon.

Upon distribution of those earnings or repatriation of cash in the form of dividends or otherwise, the Company would be subject to both U.S. income taxes (subject to an adjustment for foreign tax credits) and withholding taxes payable, if applicable. As of December 31, 2013, the Company has $51,690 of cash available in the United States.

The Company's subsidiary in Malaysia is operating under a tax holiday arrangement which extends through 2014 with availability for a five-year renewal if certain conditions are satisfied. The Company does not expect to qualify for the holiday extension in 2014 due to closing the Malaysia plant. The impact of its tax holiday on its effective rate is a reduction in the rate of 4.5%, 0.9% and (8.1)% percentage points for 2013, 2012 and 2011, respectively.

During the third quarter of 2012, the taxable gain associated with the sale of the Company's QA business in September 2011 was finalized and the Company recorded an income tax benefit to discontinued operations of $4,228. Refer to Note 3 Discontinued Operations for further discussion.

2014 Stock Option Cancellation

In 2014, approximately 1.1 million stock options are expected to be canceled during 2014. These vested stock options were granted to employees who were recently terminated at the end of 2013. The Company anticipates these options will be canceled in 2014, and as a result, will reduce its deferred tax asset by $1.1 million. Since no tax windfall pool exists in additional paid-in-capital, the reduction in the deferred tax asset will be recorded charged to income tax expense as a discrete item when the options are cancelled.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2013
STOCKHOLDERS' EQUITY	'
STOCKHOLDERS' EQUITY	'

	NOTE 14—STOCKHOLDERS' EQUITY

	Preferred Stock

	The Company's Board of Directors has authorized 20,000,000 shares of preferred stock, $0.01 par value, issuable in series. At December 31, 2013 and 2012, there were no shares issued or outstanding.

	Common Stock

	The Company's Board of Directors has authorized 200,000,000 shares of common stock, $0.01 par value. At December 31, 2013, there were 41,886,915 shares of issued and 41,883,193 shares of outstanding common stock. Each share of common stock is entitled to one vote per share. Included in the 41,883,193 shares are 41,768,526 common shares and 114,667 restricted unvested common shares.

	At December 31, 2012, there were 41,684,960 shares of issued and 41,681,238 shares of outstanding common stock. Each share of common stock is entitled to one vote per share. Included in the 41,681,238 shares are 41,553,178 common shares and 128,060 restricted unvested common shares.

	Treasury Stock

	In connection with the Company's former debt agreements, the Company was allowed to repurchase its equity interest owned by terminated employees in connection with the exercise of stock options or similar equity based incentives in an aggregate amount not to exceed $2,000 in any fiscal year. At December 31, 2013 and 2012, there were 3,722 shares held in treasury that were purchased at a cost of $57. Refer to Note 19.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
STOCK-BASED COMPENSATION	Dec. 31, 2013
STOCK-BASED COMPENSATION	'
STOCK-BASED COMPENSATION	'

	NOTE 15—STOCK-BASED COMPENSATION

	On November 6, 2009, the Company's Board of Directors approved the Company's 2009 Equity Incentive Plan (the "2009 Plan") which became effective on the same day. A total of 6,200,000 shares of common stock, subject to increase on an annual basis, are reserved for issuance under the 2009 Plan. The 2009 Plan is administered by the Board of Directors or any committee designated by the Board of Directors, which has the authority to designate participants and determine the number and type of awards to be granted, the time at which awards are exercisable, the method of payment and any other terms or conditions of the awards. The 2009 Plan provides for the grant of stock options, including incentive stock options and nonqualified stock options, collectively, "options," stock appreciation rights, shares of restricted stock, or "restricted stock," rights to dividend equivalents and other stock-based awards, collectively, the "awards." The Board of Directors or the committee will, with regard to each award, determine the terms and conditions of the award, including the number of shares subject to the award, the vesting terms of the award, and the purchase price for the award. Awards may be made in assumption of or in substitution for outstanding awards previously granted by the Company or its affiliates, or a company acquired by the Company or with which it combines. Options outstanding generally vest over a three or four-year period and expire ten years from date of grant.

	The following table summarizes the Company's stock-based compensation awards under the 2009 Plan during 2013, 2012 and 2011:


	Date		Award Type		Exercise Price			Shares		Recipient
	4^th Quarter 2013		Restricted Stock		$	2.23			35,316	Board of Directors
	3^rd Quarter 2013		Restricted Stock		$	2.27			37,488	Board of Directors
	3^rd Quarter 2013		Options		$	2.27			50,000	Various Employees
	2^rd Quarter 2013		Restricted Stock		$	2.75			131,749	Board of Directors
	4^th Quarter 2012		Options		$	3.1			1,185,000	Various Employees
	3^rd Quarter 2012		Restricted Stock		$	4.27			9,182	Board of Directors
	2^nd Quarter 2012		Restricted Stock		$	3.82			44,736	Board of Directors
	4^th Quarter 2011		Restricted Stock		$	8.4			92,852	Board of Directors and
	4^th Quarter 2011		Restricted Stock		$	8.4			92,852	Various Employees
	4^th Quarter 2011		Options		$	8.11			100,000	Various Employees
	3^rd Quarter 2011		Restricted Stock		$	11.99			11,258	Board of Directors
	1^st Quarter 2011		Options		$	19.71			50,000	Various Employees

	There were 1,870,933 shares available for grant under the 2009 Plan as of December 31, 2013.

	In connection with the 50,000 options granted during the year ended December 31, 2013, 25% of the options vest on each of the first two anniversaries of the date of grant and 50% of the options vest on the third anniversary of the date of grant, subject to acceleration in certain circumstances.

	The Company determined the fair value of the stock options issued in 2013 using the Black-Scholes option pricing model. The Company's assumptions about stock-price volatility were based on the historical implied volatilities of its common stock and those of other publicly traded options to buy stock with contractual terms closest to the expected life of options granted to the Company's employees. The expected term represents the estimated time until employee exercise is estimated to occur taking into account vesting schedules and using the Hull-White model. The risk-free interest rate for periods within the contractual life of the award is based on the U.S. Treasury 10 year zero-coupon strip yield in effect at the time of grant. The expected dividend yield was based on the assumption that no dividends are expected to be distributed in the near future.

	In connection with the sale of the Company's QA business, the vesting of all options and restricted stock awards that were granted to QA business employees were accelerated upon the closing of the transaction. The total number of options and restricted stock awards subject to vesting acceleration were 179,490 and 47,585, respectively, resulting in an accelerated stock-based compensation charge of $1,203 to the Company that was recorded in discontinued operations during the third quarter of 2011. The Company cancelled the unexercised options in August 2012.

	In connection with the Company's former debt agreements, the Company was allowed to repurchase equity interests owned by terminated employees in connection with the exercise of stock options or similar equity based incentives in an aggregate amount not to exceed $2,000 in any fiscal year. During 2011, there were 6,868 options with exercise prices between $10.00 and $12.81 per share that were net settled by the Company for the difference between the fair market value as of the date of the purchase and the respective exercise price of those options at a cost of $31. The options were subsequently cancelled and reinstated to the 2009 Plan for future issuance.

	The following table presents the assumptions used to estimate the fair values of the stock options granted during the periods presented below:


			Year Ended			Year Ended			Year Ended
			December 31, 2013			December 31, 2012			December 31, 2011
	Expected volatility			58.9	%		75.3	%	61.07%
	Risk-free interest rates			2.5	%		0.6	%	1.20%
	Expected term (in years)			7.4			4.4		4.6 to 5.0
	Dividend yield			—			—		—
	Weighted-average estimated fair value of options granted during the period		$	1.4		$	1.79		$6.10

	The following table summarizes the stock option activity under the Company's 2009 Plan from December 31, 2010 through the year ended December 31, 2013:


			Options Outstanding
			Number of			Weighted-			Weighted-		Weighted-			Aggregate
			Shares			Average			Average		Average			Intrinsic
						Exercise			Remaining		Grant-Date			Value(1)
						Price			Contractual		Fair
									Term		Value
									(in years)
	Balance at December 31, 2010			3,319,355		$	11.59				$	4.75		$	(30,107	)
	Options granted			150,000		$	11.98				$	6.1
	Exercised			(59,606	)	$	10							$	(446	)
	Cancelled/forfeited			(9,628	)	$	10.96


	Balance at December 31, 2011			3,400,121		$	11.63				$	4.82		$	(30,975	)
	Options granted			1,185,000		$	3.1				$	1.79
	Exercised			—		$	—
	Cancelled/forfeited			(655,211	)	$	11.84


Balance at December 31, 2012			3,929,910		$	9.03			7.75	$	3.84		$	(29,317	)
Options granted			50,000		$	2.27			7.41	$	1.4		$	(35	)
Exercised			—		$	—			—	$	—		$	—
Cancelled/forfeited			(208,605	)	$	5.43			—	$	2.85		$	—


Balance at December 31, 2013			3,771,305		$	9.13			6.71	$	3.87		$	(28,511	)




Vested and exercisable as of December 31, 2013			2,938,285		$	10.74			6.13	$	4.4		$	(26,944	)
Vested and exercisable as of December 31, 2013 and expected to vest thereafter			1,116,342		$	9.13			6.71	$	3.87		$	(28,511	)


-1
The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $1.57 of the Company's common stock on December 31, 2013.

During 2011, the total intrinsic value of the 59,606 options exercised (i.e., the difference between the market price on the date of exercise and the price paid by the employee to exercise the options) was $527.

As of December 31, 2013, there was $832 of unrecognized compensation cost related to outstanding stock option awards. This amount is expected to be recognized over a weighted-average remaining vesting period of 0.4 years. To the extent the actual forfeiture rate is different from what the Company has anticipated, stock-based compensation related to these awards will be different from its expectations. The Company received proceeds of $0, $0 and $596, related to the exercise of stock options for the years ended December 31, 2013, 2012 and 2011, respectively.

The following table summarizes the restricted shares activity from December 31, 2010 through the year ended December 31, 2013:


		Unvested
		Restricted Shares
		Number of			Weighted-Average
		Shares			Grant-Date
					Fair Value
Unvested at December 31, 2010			727,725		$	10.32
Granted			104,110		$	8.79
Vested			(404,831	)	$	10.13
Cancelled			(1,693	)	$	10


Unvested at December 31, 2011			425,311		$	10.08
Granted			53,918		$	3.9
Vested			(351,169	)	$	10.11
Cancelled			—		$	—


Unvested at December 31, 2012			128,060		$	7.46
Granted			204,553		$	2.64
Vested			(206,446	)	$	4.75
Cancelled			(11,506	)	$	8.11


Unvested at December 31, 2013			114,667		$	4.32




Expected to vest after December 31, 2013			114,667		$	4.32

As of December 31, 2013, there was $310 of unrecognized compensation cost related to unvested restricted shares. This amount is expected to be recognized over a weighted-average remaining vesting period of 1.2 years. To the extent the actual forfeiture rate is different from what the Company has anticipated, stock-based compensation related to these awards will be different from its expectations.

On November 9, 2010, the Company's Board of Directors adopted the STR Holdings, Inc. 2010 Employee Stock Purchase Plan ("ESPP") and reserved 500,000 shares of the Company's common stock for issuance thereunder. The ESPP was made effective upon its approval by the votes of the Company's stockholders on May 24, 2011 during the Company's annual meeting for the purpose of qualifying such shares for special tax treatment under Section 423 of the Internal Revenue Code of 1986, as amended.

Under the ESPP, eligible employees may use payroll withholdings to purchase shares of the Company's common stock at a 10% discount. The Company has established four offering periods in which eligible employees may participate. The first offering period commenced in the fourth quarter of 2011. The Company purchases the number of required shares each period based upon the employees' contribution plus the 10% discount. The number of shares purchased times the 10% discount is recorded by the Company as stock-based compensation. The Company recorded $1, $4 and $1 in stock-based compensation expense relating to the ESPP for the years ended December 31, 2013, 2012 and 2011, respectively. There were 480,557 shares available for purchase under the ESPP as of December 31, 2013.

Stock-based compensation expense was included in the following consolidated statements of comprehensive loss categories for continuing operations:


		Years Ended December 31,
		2013			2012			2011
Selling, general and administrative expense		$	1,872		$	3,466		$	4,400
Research and development expense		$	30		$	28		$	36


Total option exercise recognized tax benefit		$	—		$	—		$	4





Deferred Compensation

The Company has a deferred compensation arrangement with certain members of management which states upon the earlier of December 31, 2015, sale of the Company, or termination of employment for any reason, the members are entitled to bonus payments based upon a formula set forth in their respective employment agreements. The payments are tied to distribution amounts they would have received with respect to their former ownership in the predecessor Company if the assets were sold at fair market value compared to the value of the Company's stock price. The amount of the potential bonus payment is capped at $1,180. In accordance with ASC 718-30, the obligation should be remeasured quarterly at fair value. The Company determined fair value using observable current market information as of the reporting date. The most significant input to determine the fair value was determined to be the Company's common stock price which is a Level 2 input. Based upon the difference of the floor in the agreements and the Company's common stock price at November 15, 2013 for one terminated employee and December 31, 2013 for one active employee, $630 of accrued compensation is recorded in other current liabilities and $200 is recorded in other long-term liabilities in the Consolidated Balance Sheet.

REPORTABLE_SEGMENT_AND_GEOGRAP

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	12 Months Ended
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	Dec. 31, 2013
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	'
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	'

	NOTE 16—REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION

	ASC 280-10-50—Disclosure about Segments of an Enterprise and Related Information, establishes standards for the manner in which companies report information about operating segments, products, geographic areas and major customers. The method of determining what information to report is based on the way that management organizes the operating segments within the enterprise for making operating decisions and assessing financial performance. Prior to the sale of its QA business, the Company reported two operating segments: QA and Solar. Due to the sale, QA is being reported as a discontinued operation and the Company reassessed its segment reporting. Since the Company has one product, sells to global customers in one industry, procures raw materials from similar vendors and expects similar long-term economic characteristics, the Company has one reporting segment and the information as to its operation is set forth below.

	Adjusted EBITDA is the main metric used by the management team and the Board of Directors to plan, forecast and review the Company's segment performance. Adjusted EBITDA represents net loss from continuing operations before interest income and expense, income tax expense, depreciation, amortization of intangible assets, stock-based compensation expense, restructuring, transaction fees and certain non-recurring income and expenses from the results of operations.

	The following tables set forth information about the Company's operations by its reportable segment and by geographic area:

	Operations by Reportable Segment


			Year Ended			Year Ended			Year Ended
			December 31, 2013			December 31, 2012			December 31, 2011
	Reconciliation of Adjusted EBITDA to Net Loss from Continuing Operations
	Adjusted EBITDA		$	(17,150	)	$	3,123		$	62,703
	Depreciation and amortization			(2,024	)		(19,687	)		(16,625	)
	Amortization of deferred financing costs			(189	)		(1,079	)		(4,552	)
	Interest (expense) income, net			(30	)		(196	)		237
	Income tax benefit (expense)			7,349			66,264			(10,673	)
	Goodwill impairment			—			(82,524	)		(63,948	)
	Intangible asset impairment			—			(135,480	)		—
	Asset impairment			(194	)		(37,431	)		(1,861	)
	Restructuring			(4,331	)		(1,069	)		(308	)
	Stock-based compensation			(1,902	)		(3,494	)		(4,436	)
	Gain (loss) on disposal of property, plant and equipment			185			(2	)		35


	Net Loss from Continuing Operations		$	(18,286	)	$	(211,575	)	$	(39,428	)





	Operations by Geographic Area


			Year Ended			Year Ended			Year Ended
			December 31, 2013			December 31, 2012			December 31, 2011
	Net Sales
	United States		$	1,976		$	17,037		$	61,294
	Spain			16,996			38,881			95,270
	Malaysia			11,553			39,427			75,867
	China			1,335			—			—


	Total Net Sales		$	31,860		$	95,345		$	232,431





	Long-Lived Assets by Geographic Area


			December 31,			December 31,
			2013			2012
	Long-Lived Assets
	United States		$	6,906		$	6,738
	Malaysia			9,354			9,063
	Spain			9,141			9,772
	China			2,994			2,170
	Hong Kong			3			7


Total Long-Lived Assets		$	28,398		$	27,750





Foreign sales are based on the country in which the sales originated. Net sales to four of the Company's major customers that exceeded 10% of the Company's consolidated net sales for the ended December 31, 2013 was $17,924. Net sales to one of the Company's major customers for the year ended December 31, 2012 was $39,162. Net sales to two of the Company's major customers for the year ended December 31, 2011 was $77,088. Accounts receivable from four customers amounted to $4,148 as of December 31, 2013, from one customer amounted to $1,967 as of December 31, 2012 and $4,274 from two customers as of December 31, 2011, respectively.

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
EMPLOYEE BENEFIT PLANS	Dec. 31, 2013
EMPLOYEE BENEFIT PLANS	'
EMPLOYEE BENEFIT PLANS	'

	NOTE 17—EMPLOYEE BENEFIT PLANS

	The Company maintained one defined contribution benefit plan for the year ended December 31, 2013 and two defined contribution benefit plans for the years ended December 31, 2012 and 2011 covering substantially all U.S. domestic employees. The Company makes matching contributions to the plans and can also make discretionary contributions to the plans. The Company's expense under these plans was $0, $225 and $354 for the years ended December 31, 2013, 2012 and 2011, respectively.

	The Company also maintained defined contribution benefit plans for certain foreign employees. The expense under these plans was $123, $98 and $60 for the years ended December 31, 2013, 2012 and 2011, respectively.

RELATED_PARTIES

RELATED PARTIES	12 Months Ended
RELATED PARTIES	Dec. 31, 2013
RELATED PARTIES	'
RELATED PARTIES	'

	NOTE 18—RELATED PARTIES

	Certain of the Company's stockholders with aggregate interests of 15,471,945 in shares were affiliated with the Company's prior First and Second Lien term loan administrative agent and one of its lenders. See Note 12.

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	12 Months Ended
SUBSEQUENT EVENT	Dec. 31, 2013
SUBSEQUENT EVENT	'
SUBSEQUENT EVENT	'

	NOTE 19—SUBSEQUENT EVENT

	Modified Dutch Auction

	On January 31, 2014, the Company commenced a modified "Dutch auction" tender offer (the "Offer") to repurchase for cash up to $30 million of shares of its common stock. A modified "Dutch auction" tender offer allows stockholders to indicate how many shares and at what price within the offer range (in increments of $0.05 per share) they wish to sell their shares to the Company. On February 18, 2014, in response to comments from the SEC, the Company increased the minimum tender price in the Offer from $1.00 to $1.35, but the upper limit of the Offer range remain unchanged at $1.54 per share. The Company also extended the expiration date for the tender Offer from February 28, 2014 to March 3, 2014.

	On March 3, 2014, the Offer expired and a total of 15,664,117 shares were tendered at prices within the offer range. Based upon the number of shares tendered and the prices specified by the tendering stockholders, the applicable purchase price was $1.54 per share. As a result, the Company used a portion of its cash and cash equivalents to purchase and retire such shares of the Company's common stock for an aggregate purchase price of $24,123, excluding fees and expenses associated with the Offer. Certain of the Company's directors and their affiliates sold shares to the Company in the Offer. Each of Dennis L. Jilot, the Company's Chairman of the Board, Andrew M. Leitch, the Company's Chairman of the Audit Committee, and Dominick J. Schiano sold to the Company 770,000 (representing approximately 41% of such stockholder's shares), 49,188 (representing approximately 84% of such stockholder's shares), and 100,000 shares (representing approximately 50% of such stockholder's shares), respectively. In addition, certain affiliates of Susan C. Schnabel, the Company's Lead Director and the Company's Chairman of the Nominating and Corporate Governance Committee, sold a total of 10,079,708 (representing all of such stockholders' shares) shares to the Company. As a result of such sales, John A Janitz, the Chairman of the Company's Compensation Committee, and Mr. Schiano each received $170 resulting from their pecuniary interest in 110,504 shares previously held by such affiliates of Ms. Schnabel.

Schedule_IIValuation_and_Quali

Schedule II-Valuation and Qualifying Accounts	12 Months Ended
Schedule II-Valuation and Qualifying Accounts	Dec. 31, 2013
Schedule II-Valuation and Qualifying Accounts	'
Schedule II-Valuation and Qualifying Accounts	'

	Schedule II—Valuation and Qualifying Accounts
	STR Holdings, Inc. and Subsidiaries


		Beginning		Additions/		Currency		Reductions			Balance at
		Balance		Charged to		Impact					End of
				Expenses							Period
	Accounts Receivable Allowance for Doubtful Accounts:
	Year ended December 31, 2013	$	118		1,824		109		—		$	2,051
	Year ended December 31, 2012	$	225		486		—		(593	)	$	118
	Year ended December 31, 2011	$	255		379		—		(409	)	$	225
	Tax Valuation Allowance:
	Year ended December 31, 2013	$	491		756		—		—		$	1,247
	Year ended December 31, 2012	$	—		491		—		—		$	491
	Year ended December 31, 2011	$	—		—		—		—		$	—

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Basis of Accounting	'
	Basis of Accounting. The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America.
Principles of Consolidation	'
	Principles of Consolidation. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and account balances have been eliminated.
Use of Estimates	'
	Use of Estimates. The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and the accompanying notes. The Company's significant estimates include its revenue recognition, allowance for doubtful accounts receivable, inventory valuation, the recorded amounts and amortization periods of its intangible assets, valuation of goodwill and long-lived assets, product performance accrual, income taxes payable, deferred income taxes, its assessment of uncertain tax positions and its valuation of stock-based compensation costs. Actual results could differ materially from these estimates.
Fair Value Estimates	'

	Fair Value Estimates. Accounting Standards Codification ("ASC") 820-10 Fair Value Measurements, defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820-10 classifies the inputs used to measure fair value into the following hierarchy:


	Level 1:	Unadjusted quoted prices in active markets for identical assets or liabilities
	Level 2:	Unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability
	Level 3:	Unobservable inputs for the asset or liability

	The carrying values for cash, accounts receivable, income tax receivable, accounts payable, accrued liabilities, income tax payable and other current assets and liabilities approximate their fair values due to their short maturities. The carrying value of the Company's money market funds is based on the balance of its money market funds as of December 31, 2013, which is a Level 1 input. The carrying value of deferred compensation in 2013, which is a Level 2 input is based on the Company's common stock price as of November 15, 2013 for one terminated employee and December 31, 2013 for one active employee. The carrying value of deferred compensation in 2012, which is a Level 2 input is based on the Company's common stock price as of December 31, 2012. See Note 11.

Foreign Currency Translation and Transactions	'
	Foreign Currency Translation and Transactions. The Company's international operations use the local currency as their functional currency, except for its Malaysian subsidiary whose functional currency is the U.S. dollar. Assets and liabilities of international operations are translated at period-end rates of exchange; revenues and expenses are translated at average rates of exchange. The resulting translation gains or losses are reflected in accumulated other comprehensive loss. Gains or losses resulting from foreign currency transactions are included in net loss.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents. All highly-liquid investments with a maturity of three months or less at the date of purchase are considered to be cash equivalents. The Company deposits its cash balances with a limited number of banks. Cash balances in these accounts generally exceed government insured limits.
Recognition of Revenue and Accounts Receivable	'

	Recognition of Revenue and Accounts Receivable. The Company recognizes revenue net of any sales returns and allowances when evidence of an arrangement exists, delivery of the product or service has occurred and title and risk of loss have passed to the customer, the sales price is fixed or determinable, and collectability of the resulting receivable is reasonably assured.

	The Company recognizes revenue from the manufacture and sale of its encapsulants, which is the only contractual deliverable, either at the time of shipping or at the time the product is received at the customer's port or dock, depending upon terms of the sale. The Company does not offer a general right of return or performance warranty on its products.

Allowance for Doubtful Accounts	'
	Allowance for Doubtful Accounts. The Company maintains an allowance for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company reviews the collectability of its receivables on an ongoing basis and writes-off accounts receivable after reasonable collection efforts have been made and collection is deemed questionable or uncollectible.
Inventories	'

	Inventories. The Company's inventories are stated at the lower of cost or market. The Company's primary raw materials consist of resin, paper, packaging material and chemicals/additives. The Company's finished goods inventories are made-to-order and possess a shelf life of six to nine months from the date of manufacture. Cost is determined on a first-in, first-out basis and includes both the costs of acquisition and the costs of manufacturing. These costs include direct material, direct labor and fixed and variable indirect manufacturing costs, including depreciation expense and amortization of intangible assets.

	The Company will write-down inventory to its net realizable value when it is probable that its inventory carrying cost is not fully recoverable through sale or other disposition. The Company's write-down considers overall market conditions, customer inventory levels, legal or contractual provisions and age of the inventories.

	In 2013, the Company reserved $445 of inventory, a majority of which is related to raw material inventory procured and not delivered due to the loss of a customer.

	In 2012, the Company incurred a write-down of approximately $450 associated with excess paper raw material inventory due to changes in customer specifications and the Company being in the process of removing paper from its manufacturing process.

	In 2011, the Company recorded $1,000 of inventory write-downs associated with an agreement for the return of product that it could not resell in conjunction with the settlement of overdue accounts receivable balances. Since the Company was unable to resell the returned product, the Company reduced the inventory carrying value to zero. The Company also incurred a write-down of $1,000 associated with finished goods produced under a customer order but later cancelled by the customer prior to shipment.

Long-Lived Assets, property, plant and equipment	'

	Long-Lived Assets.

	Property, plant and equipment are recorded at cost and include expenditures for items that increase the useful lives of existing equipment. Maintenance and repairs are expensed as incurred. Property, plant and equipment accounts are relieved at cost, less related accumulated depreciation, when properties are disposed of or otherwise retired. Gains and losses from disposal of property, plant and equipment are included in net loss.

	Due to continued and expected low production utilization levels, the Company recorded $2,818 of accelerated depreciation in cost of goods sold associated with shortened useful lives of certain machinery and equipment in 2012. In 2011, the Company closed its Florida manufacturing facility and recorded $512 of accelerated depreciation associated with shortened useful lives of machinery and equipment.

	In accordance with ASC 360—Property, Plant, and Equipment, the Company reviews the carrying value of its long-lived assets, including property, plant and equipment, for impairment when events or changes in circumstances indicate the carrying value of an asset may not be recoverable. If a long-lived asset is found to be impaired, the amount recognized for impairment is equal to the difference between the carrying value and the asset's fair value. Fair value is estimated based upon discounted future cash flows or other reasonable estimates of fair market value. The Company recognized an impairment loss of $194, $37,431 and $1,861 in 2013, 2012 and 2011, respectively. See Note 6.

Long-Lived Assets, goodwill and other intangible assets	'

	Long-Lived Assets.

	Goodwill represented the excess of the purchase price consideration over the estimated fair value assigned to the individual assets acquired and liabilities assumed from the DLJ Merchant Banking Partners IV, LP's acquisition of the Company in 2007 ("the Acquisition"). The Company did not amortize goodwill, but instead tested goodwill for impairment in accordance with the two-step method described in ASC 350—Intangibles, Goodwill and Other. The Company performed its annual impairment review of goodwill on October 1^st and would also perform a review if at any time facts and circumstances warrant.

	During the first quarter of 2012, the Company recorded a non-cash goodwill impairment charge of $82,524. Refer to Note 6. During the fourth quarter of 2011, the Company recorded a non-cash goodwill impairment charge of $63,948.

	The Company's intangible assets included its customer relationships, trademarks and proprietary technology and resulted from the Acquisition. The Company accounted for the Acquisition using the purchase method of accounting and recorded definite-lived intangible assets separately from goodwill. Intangible assets were recorded at their estimated fair value at the date of acquisition.

	The Company's customer relationships consisted of the value associated with existing contractual arrangements as well as expected value to be derived from future contract renewals of its customers. The Company determined their value using the income approach. Their useful life was determined by consideration of a number of factors, including the Company's long-standing customer base and attrition rates.

	The Company's trademarks represented the value of its STR® and Photocap® trademarks. The Company determined their value using the "relief-from-royalty" method. The useful life of trademarks was determined by consideration of a number of factors, including elapsed time and anticipated future cash flows.

	The Company's proprietary technology represented the value of its manufacturing processes and trade secrets. The Company determined its value using the "relief-from-royalty" method. The useful life of proprietary technology was determined by consideration of a number of factors, including elapsed time, prior innovations and potential future technological changes.

	During the fourth quarter of 2012, the Company recorded a non-cash impairment charge of $135,480. Refer to Note 6.

Asset Retirement Obligations	'
	Asset Retirement Obligations. The Company accounts for asset retirement obligations in accordance with ASC 410—Asset Retirement and Environmental Obligations, which requires a company to recognize a liability for the fair value of obligations to retire tangible long-lived assets when there is a contractual obligation to incur such costs. The Company has recorded its asset retirement obligations relating to the cost of removing improvements from lease facilities at the end of the lease terms. The Company's conditional asset retirement obligations are not material.
Deferred Financing Costs	'
	Deferred Financing Costs. The Company capitalized debt issuance costs and amortized the costs to expense over the term of the related debt facility. In conjunction with the sale of the QA business, the Company's 2007 Credit Agreements were paid in full during 2011. As such, the related unamortized deferred financing costs of $3,586 were expensed immediately during 2011. In connection with entering into the Credit Agreement in 2011, the Company incurred $1,306 of issuance costs. The Company amended its Credit Agreement in 2012 and incurred $43 of additional issuance costs. In conjunction with entering into the amendment in 2012, the Company wrote-off $844 of the remaining prior capitalized issuance costs based on the proportion of its new borrowing capacity compared to its prior availability. As disclosed in Note 12 during 2013, the Company terminated the Credit Agreement since it was not able to draw on it without posting cash collateral, and the Company had liquidity with its existing cash balance to run its operations. The Company had no outstanding indebtedness pursuant to the amended Credit Agreement. As a part of the termination, the Company wrote-off approximately $143 of the remaining unamortized deferred financing costs associated with the Credit Agreement. Amortization of deferred financing costs were $189, $1,079 and $4,552 for the years ended December 31, 2013, 2012, and 2011, respectively.
Leases	'
	Leases. The Company leases certain facilities and equipment used in its operations. The Company accounts for its leases under the provisions of ASC 840—Leases, which requires that leases be evaluated and classified as operating or capital leases for financial reporting purposes. Operating lease expense is recorded on a straight-line basis over the lease term.
Income Taxes	'

	Income Taxes. The Company accounts for income taxes using the asset and liability method in accordance with ASC 740—Income Taxes. Under this method, the Company recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and for operating loss and tax credit carryforwards. The Company estimates its deferred tax assets and liabilities using the enacted tax laws expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled, and will recognize the effect of a change in tax laws on deferred tax assets and liabilities in the results of its operations during the period that includes the enactment date. The Company records a valuation allowance to reduce its deferred tax assets if it determines that it is more likely than not that some or all of the deferred tax assets will not be realized.

	The Company operates in multiple taxing jurisdictions and is subject to the jurisdiction of a number of U.S. and non-U.S. tax authorities and to tax agreements and treaties among those authorities. Operations in these jurisdictions are taxed on various bases in accordance with jurisdictional regulations.

	Tax benefits related to uncertain tax positions taken or expected to be taken on a tax return are recorded when such benefits meet a more likely than not threshold. Otherwise, these tax benefits are recorded when a tax position has been effectively settled, which means that the appropriate taxing authority has completed their examination even though the statute of limitations remains open or the statute of limitation expires. Interest and penalties related to uncertain tax positions are recognized as part of the Company's provision for income taxes and are accrued beginning in the period that such interest and penalties would be applicable under relevant tax law until such time that the related tax benefits are recognized. See Note 13 below.

Product Performance Accrual	'
	Product Performance Accrual. The Company does not typically provide contractual performance warranties on its products. However, on limited occasions, the Company incurs costs to service its products in connection with specific product performance matters. Anticipated future costs are recorded as part of cost of sales and accrued liabilities for specific product performance matters when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated.
Cost of Sales	'
	Cost of Sales. The Company includes the cost of inventory sold and related costs for the distribution of its product in cost of sales. These costs include raw materials and other components, direct labor, product performance matters, manufacturing overhead, salaries, and other personnel-related expenses, write-off of inventory, quality control, freight, insurance, depreciation and amortization of intangibles. Shipping and handling costs are classified as a component of cost of sales. Customer payments for shipping and handling costs are recorded as a component of net sales.
Selling, General and Administrative Expenses	'
	Selling, General and Administrative Expenses. Selling, general and administrative expenses consist primarily of salaries, travel, commissions and other personnel-related expenses for employees engaged in sales, marketing and support of the Company's products and services, trade shows and promotions. General and administrative expenses consist of expenses for the Company's finance, administrative, information technology, compliance and human resource functions.
Research and Development Expense	'
	Research and Development Expense. The Company's research and development expense consists primarily of salaries and fringe benefit costs and the cost of materials and outside services used in its pre-commercialization process and development efforts. The Company records depreciation expense for equipment that is used specifically for research and development activities.
Stock-Based Compensation	'
	Stock-Based Compensation. In accordance with ASC 718—Compensation—Stock Compensation, the Company recognizes the grant date fair value of stock-based awards as compensation expense over the vesting period of the awards. See Note 15.
Loss Per Share	'
	Loss Per Share. The Company computes basic loss per share in accordance with ASC 260—Earnings Per Share. Under the provisions of ASC 260, basic net loss per share is computed by dividing the net loss available to common stockholders by the weighted-average common shares outstanding during the period. Diluted net loss per common share adjusts basic net loss per common share for the effects of stock options and restricted stock awards only in periods in which such effect is dilutive. See Note 4.
Comprehensive Loss	'
	Comprehensive Loss. Comprehensive loss consists of net loss and the effects on the consolidated financial statements of translating the financial statements of the Company's international subsidiaries. Comprehensive loss is presented in the consolidated statements of comprehensive loss. The Company's accumulated other comprehensive loss is presented as a component of equity in its consolidated balance sheets and consists of the cumulative amount of the Company's foreign currency translation adjustments, net of tax impact.
Recent Accounting Pronouncements	'

	Recent Accounting Pronouncements:

	In February 2013, the FASB issued ASU 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. ASU 2013-02 supersedes and replaces the presentation requirements for reclassifications out of accumulated other comprehensive income in ASUs 2011-05 and 2011-12 for all public and private organizations. The amendment requires that an entity must report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. ASU 2013-02 is effective for fiscal years, and interim periods within those years, beginning on or after December 15, 2012. The Company adopted ASU 2013-02 in 2013 and it did not have an impact on the Company's financial position, results of operations or cash flows.

	In July 2013, the FASB issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. With the update, the FASB clarified the presentation of an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in a company's financial statements. The amended standard will become effective for fiscal years and interim periods beginning after December 15, 2013. The amendments are applied prospectively to all unrecognized tax benefits that exist at the effective date of the standard and retrospective application is permitted. The Company has early adopted this standard, and it did not have a material impact on the Company's consolidated financial statements as the Company had previously separately disclosed its tax benefits and liabilities for financial reporting purposes.

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
DISCONTINUED OPERATIONS (Tables)	Dec. 31, 2013
DISCONTINUED OPERATIONS	'
Schedule of operating results of the QA business and gain recorded in connection with the sale of the QA business	'






		Year Ended			Year Ended			Year Ended
		December 31,			December 31,			December 31,
		2013			2012			2011
	Net sales	$	—		$	—		$	76,667




	Loss from operations before income tax expense		—			—			(6,493	)
	Gain on sale before income tax expense		—			—			120,005


	Net earnings before income tax expense	$	—		$	—		$	113,512




	Income tax (benefit) expense	$	—		$	(4,228	)	$	75,388








		Year Ended
		December 31,
		2011
	Proceeds	$	286,103
	Less transaction costs		(2,324	)


	Proceeds, net of expenses		283,779
	Book value of assets sold excluding deferred tax liability		(163,774	)


	Gain on sale before income tax expense		120,005
	Income tax expense		(105,934	)


	Gain on sale	$	14,071

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	12 Months Ended
EARNINGS PER SHARE (Tables)	Dec. 31, 2013
EARNINGS PER SHARE	'
Schedule of calculation of basic and diluted (loss) earnings per share	'






		Year Ended			Year Ended			Year Ended
		December 31,			December 31,			December 31,
		2013			2012			2011
	Basic and diluted net earnings per share
	Numerator:
	Net loss from continuing operations	$	(18,286	)	$	(211,575	)	$	(39,428	)
	Net earnings from discontinued operations		—			4,228			38,124


	Net loss	$	(18,286	)	$	(207,347	)	$	(1,304	)




	Denominator:
	Weighted-average shares outstanding		41,619,868			41,314,608			40,886,022
	Add:
	Dilutive effect of stock options		—			—			—
	Dilutive effect of restricted common stock		—			—			—


	Weighted-average shares outstanding with dilution		41,619,868			41,314,608			40,886,022




	Basic loss per share	$	(0.44	)	$	(5.02	)	$	(0.03	)




	Diluted loss per share	$	(0.44	)	$	(5.02	)	$	(0.03	)




	Net (loss) earnings per share:
	Basic from continuing operations	$	(0.44	)	$	(5.12	)	$	(0.96	)
	Basic from discontinued operations		—			0.1			0.93


	Basic	$	(0.44	)	$	(5.02	)	$	(0.03	)




	Diluted from continuing operations	$	(0.44	)	$	(5.12	)	$	(0.96	)
	Diluted from discontinued operations		—			0.1			0.93


	Diluted	$	(0.44	)	$	(5.02	)	$	(0.03	)

INVENTORIES_NET_Tables

INVENTORIES, NET (Tables)	12 Months Ended
INVENTORIES, NET (Tables)	Dec. 31, 2013
INVENTORIES, NET	'
Schedule of inventories, net	'

		December 31,		December 31,
		2013		2012
	Finished goods	$	2,938	$	1,352
	Raw materials		5,619		7,233


	Inventories, net	$	8,557	$	8,585

LONGLIVED_ASSETS_AND_GOODWILL_

LONG-LIVED ASSETS AND GOODWILL (Tables)	12 Months Ended
LONG-LIVED ASSETS AND GOODWILL (Tables)	Dec. 31, 2013
LONG-LIVED ASSETS AND GOODWILL	'
Schedule of property, plant and equipment	'

		Estimated		December 31,			December 31,
		Useful		2013			2012
		Lives
	Land			$	5,917		$	5,842
	Buildings and improvements	15 - 40			15,844			16,020
	Machinery and equipment	8-May			19,251			18,618
	Furniture, fixtures and computers	5-Mar			4,090			3,569
	Less: accumulated depreciation				(20,315	)		(18,291	)


	Subtotal				24,787			25,758
	Construction in progress				3,611			1,992


	Property, plant and equipment, net			$	28,398		$	27,750




Schedule of intangible assets	'

		December 31, 2012
		Gross			Accumulated			Impairment as of		Net
		Carrying			Amortization			December 31,
		Amount						2012
	Customer relationships	$	71,100		$	19,701		$	51,399	$	—
	Trademarks		40,800			7,537			33,263		—
	Proprietary technology		70,300			19,482			50,818		—


		$	182,200		$	46,720		$	135,480	$	—

LEASES_Tables

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Dec. 31, 2013
LEASES	'
Schedule of future minimum payments under all non-cancelable operating leases	'






	2014	$	171
	2015		168
	2016		167
	2017		167
	2018		70
	Thereafter		—


		$	743

ACCRUED_LIABILITIES_Tables

ACCRUED LIABILITIES (Tables)	12 Months Ended
ACCRUED LIABILITIES (Tables)	Dec. 31, 2013
ACCRUED LIABILITIES	'
Schedule of accruals	'

		December 31,		December 31,
		2013		2012
	Product performance (see Note 9)	$	4,141	$	3,959
	Grants (see Note 9)		1,071		2,320
	Salary and wages		412		1,021
	Professional fees		563		732
	Restructuring severance and benefits (see Note 10)		1,667		200
	Environmental (see Note 9)		76		105
	Other		502		2,039


	Total	$	8,432	$	10,376

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2013
Phase II environmental site assessment	'
Commitments and contingencies	'
Schedule of liability	'






		December 31,			December 31,
		2013			2012
	Balance as of beginning of period	$	105		$	350
	Additions		—			—
	Reductions		(29	)		(245	)


	Balance as of end of period	$	76		$	105




Product performance liability	'
Commitments and contingencies	'
Schedule of liability	'






		December 31,			December 31,
		2013			2012
	Balance as of beginning of period	$	3,959		$	4,762
	Additions		17			204
	Reductions		—			(1,078	)
	Foreign exchange impact		165			71


	Balance as of end of period	$	4,141		$	3,959

COSTREDUCTION_ACTIONS_Tables

COST-REDUCTION ACTIONS (Tables)	12 Months Ended
COST-REDUCTION ACTIONS (Tables)	Dec. 31, 2013
COST-REDUCTION ACTIONS	'
Schedule of rollforward of the severance and other exit cost accrual activity	'

	Balance at December 31, 2011	$	—


	Additions	$	1,438
	Cash utilization	$	(1,238	)


	Balance at December 31, 2012	$	200


	Additions	$	4,331
	Cash utilization	$	(2,597	)


	Balance at December 31, 2013	$	1,934

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Dec. 31, 2013
FAIR VALUE MEASUREMENTS	'
Schedule of fair value measurements of applicable financial assets and liabilities	'






		Financial assets and
		liabilities
		at fair value as of
		December 31, 2013
		Level 1		Level 2		Level 3
	Money market funds(1)	$	29,458	$	—	$	—
	Deferred compensation(2)	$	—	$	830	$	—


	Total	$	29,458	$	830	$	—








		Financial assets and liabilities
		at fair value as of
		December 31, 2012
		Level 1		Level 2		Level 3
	Money market funds(1)	$	24,448	$	—	$	—
	Deferred compensation(2)	$	—	$	1,165	$	—


	Total	$	24,448	$	1,165	$	—






	-1
	Included in cash and cash equivalents on the Company's Consolidated Balance Sheets. The carrying amount of money market funds is a reasonable estimate of fair value.

	-2
	Included in other long-term liabilities on the Company's Consolidated Balance Sheets. Refer to Note 15 for further information.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2013
INCOME TAXES	'
Schedule of loss from continuing operations before income tax (benefit) expense	'






		Year Ended			Year Ended			Year Ended
		December 31, 2013			December 31, 2012			December 31, 2011
	Domestic	$	(14,611	)	$	(262,451	)	$	(49,867	)
	Foreign		(11,024	)		(15,388	)		21,112


	Total	$	(25,635	)	$	(277,839	)	$	(28,755	)




Schedule of (benefit) provision for income taxes from continuing operations	'






		Year Ended			Year Ended			Year Ended
		December 31, 2013			December 31, 2012			December 31, 2011
	Current income tax (benefit) expense from continuing operations
	U.S. federal	$	(5,610	)	$	(8,825	)	$	3,393
	Foreign		122			3,405			10,075
	State and local		(12	)		(650	)		1,906


	Total current income tax (benefit) expense from continuing operations		(5,500	)		(6,070	)		15,374
	Deferred income tax benefit from continuing operations
	U.S. federal		(741	)		(58,015	)		(3,517	)
	Foreign		(1,134	)		(1,722	)		—
	State and local		26			(457	)		(1,184	)


	Total deferred income tax benefit from continuing operations		(1,849	)		(60,194	)		(4,701	)


	Total income tax (benefit) expense from continuing operations	$	(7,349	)	$	(66,264	)	$	10,673




Schedule of reconciliation of the Company's effective income tax rate from continuing operations to the United States federal statutory tax rate	'






		Year Ended			Year Ended			Year Ended
		December 31, 2013			December 31, 2012			December 31, 2011
	Expected tax at U.S. statutory income tax rate		35	%		35	%		35	%
	U.S. state and local income taxes net of federal income tax effect		(0.1	)%		0.3	%		(0.2	)%
	Foreign rate differential		(5.9	)%		(1.1	)%		10.7	%
	Foreign unremitted earnings		1.1	%		0.4	%		(2.6	)%
	Goodwill impairment		0	%		(10.4	)%		(77.8	)%
	Other non-deductible fees and expenses		(0.5	)%		(0.1	)%		(0.3	)%
	Unrecognized tax benefits		(0.6	)%		0.3	%		1.4	%
	Other		(0.3	)%		(0.5	)%		(3.3	)%


	Effective tax rate		28.7	%		23.9	%		(37.1	)%




Schedule of effect of temporary differences included in deferred tax accounts	'

		Year Ended			Year Ended
		December 31, 2013			December 31, 2012
	Deferred tax assets:
	Current deferred tax assets:
	Accrued salaries and benefits	$	67		$	—
	Deferred compensation		221			—
	Bad debt reserves		49			15
	Inventories		236			250
	Product performance accrual		1,483			1,533
	Other		25			25


	Total current deferred tax assets	$	2,081		$	1,823




	Long-term deferred tax assets:
	Deferred compensation	$	70		$	409
	Non-qualified stock option compensation		4,223			3,888
	Restricted stock compensation		537			208
	Operating loss carryforwards		4,225			2,214
	Fixed assets		4,998			5,798
	Other		392			210


	Total long-term deferred tax assets before	$	14,445		$	12,727
	valuation allowance	$	14,445		$	12,727
	Valuation allowance		(1,247	)		(491	)


	Long term-deferred tax assets		13,198			12,236


	Total deferred tax assets	$	15,279		$	14,059




	Deferred tax liabilities:
	Foreign unremitted earnings	$	—		$	508


	Total deferred tax liabilities	$	—		$	508


	Total net deferred tax assets	$	15,279		$	13,551




Schedule of reconciliation of the beginning and ending amount of the Company's liability for unrecognized tax benefits, excluding interest and penalties	'

	Balance at December 31, 2010	$	3,695


	Additions for tax positions of prior years		2,527
	Reductions for tax positions of prior years		(1,480	)


	Balance at December 31, 2011	$	4,742


	Additions for tax positions of prior years		375
	Reductions for tax positions of prior years		(1,805	)


	Balance at December 31, 2012		3,312


	Additions for tax positions of prior years		—
	Reductions for tax positions of prior years		—


	Balance at December 31, 2013	$	3,312

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
STOCK-BASED COMPENSATION (Tables)	Dec. 31, 2013
STOCK-BASED COMPENSATION	'
Summary of the Company's stock-based compensation awards under the 2009 Plan	'






	Date	Award Type		Exercise Price			Shares			Recipient
	4^th Quarter 2013	Restricted Stock		$	2.23			35,316		Board of Directors
	3^rd Quarter 2013	Restricted Stock		$	2.27			37,488		Board of Directors
	3^rd Quarter 2013	Options		$	2.27			50,000		Various Employees
	2^rd Quarter 2013	Restricted Stock		$	2.75			131,749		Board of Directors
	4^th Quarter 2012	Options		$	3.1			1,185,000		Various Employees
	3^rd Quarter 2012	Restricted Stock		$	4.27			9,182		Board of Directors
	2^nd Quarter 2012	Restricted Stock		$	3.82			44,736		Board of Directors
	4^th Quarter 2011	Restricted Stock		$	8.4			92,852		Board of Directors and
	4^th Quarter 2011	Restricted Stock		$	8.4			92,852		Various Employees
	4^th Quarter 2011	Options		$	8.11			100,000		Various Employees
	3^rd Quarter 2011	Restricted Stock		$	11.99			11,258		Board of Directors
	1^st Quarter 2011	Options		$	19.71			50,000		Various Employees
Schedule of assumptions used to estimate the fair values of the stock options granted	'

		Year Ended			Year Ended			Year Ended
		December 31, 2013			December 31, 2012			December 31, 2011
	Expected volatility		58.9	%		75.3	%	61.07%
	Risk-free interest rates		2.5	%		0.6	%	1.20%
	Expected term (in years)		7.4			4.4		4.6 to 5.0
	Dividend yield		—			—		—
	Weighted-average estimated fair value of options granted during the period	$	1.4		$	1.79		$6.10
Schedule of stock options activity	'






		Options Outstanding
		Number of			Weighted-			Weighted-			Weighted-		Aggregate
		Shares			Average			Average			Average		Intrinsic
					Exercise			Remaining			Grant-Date		Value(1)
					Price			Contractual			Fair
								Term			Value
								(in years)
	Balance at December 31, 2010		3,319,355		$	11.59					$	4.75	$	(30,107	)
	Options granted		150,000		$	11.98					$	6.1
	Exercised		(59,606	)	$	10							$	(446	)
	Cancelled/forfeited		(9,628	)	$	10.96


	Balance at December 31, 2011		3,400,121		$	11.63					$	4.82	$	(30,975	)
	Options granted		1,185,000		$	3.1					$	1.79
	Exercised		—		$	—
	Cancelled/forfeited		(655,211	)	$	11.84


	Balance at December 31, 2012		3,929,910		$	9.03			7.75		$	3.84	$	(29,317	)
	Options granted		50,000		$	2.27			7.41		$	1.4	$	(35	)
	Exercised		—		$	—			—		$	—	$	—
	Cancelled/forfeited		(208,605	)	$	5.43			—		$	2.85	$	—


	Balance at December 31, 2013		3,771,305		$	9.13			6.71		$	3.87	$	(28,511	)




	Vested and exercisable as of December 31, 2013		2,938,285		$	10.74			6.13		$	4.4	$	(26,944	)
	Vested and exercisable as of December 31, 2013 and expected to vest thereafter		1,116,342		$	9.13			6.71		$	3.87	$	(28,511	)


	-1
	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $1.57 of the Company's common stock on December 31, 2013.

Summary of restricted shares activity	'






		Unvested
		Restricted Shares
		Number of			Weighted-Average
		Shares			Grant-Date
					Fair Value
	Unvested at December 31, 2010		727,725		$	10.32
	Granted		104,110		$	8.79
	Vested		(404,831	)	$	10.13
	Cancelled		(1,693	)	$	10


	Unvested at December 31, 2011		425,311		$	10.08
	Granted		53,918		$	3.9
	Vested		(351,169	)	$	10.11
	Cancelled		—		$	—


	Unvested at December 31, 2012		128,060		$	7.46
	Granted		204,553		$	2.64
	Vested		(206,446	)	$	4.75
	Cancelled		(11,506	)	$	8.11


	Unvested at December 31, 2013		114,667		$	4.32




	Expected to vest after December 31, 2013		114,667		$	4.32
Schedule of stock-based compensation expense	'






		Years Ended December 31,
		2013			2012			2011
	Selling, general and administrative expense	$	1,872		$	3,466		$	4,400
	Research and development expense	$	30		$	28		$	36


	Total option exercise recognized tax benefit	$	—		$	—		$	4

REPORTABLE_SEGMENT_AND_GEOGRAP1

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION (Tables)	12 Months Ended
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION (Tables)	Dec. 31, 2013
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	'
Schedule of Operations by Reportable Segment	'






		Year Ended			Year Ended			Year Ended
		December 31, 2013			December 31, 2012			December 31, 2011
	Reconciliation of Adjusted EBITDA to Net Loss from Continuing Operations
	Adjusted EBITDA	$	(17,150	)	$	3,123		$	62,703
	Depreciation and amortization		(2,024	)		(19,687	)		(16,625	)
	Amortization of deferred financing costs		(189	)		(1,079	)		(4,552	)
	Interest (expense) income, net		(30	)		(196	)		237
	Income tax benefit (expense)		7,349			66,264			(10,673	)
	Goodwill impairment		—			(82,524	)		(63,948	)
	Intangible asset impairment		—			(135,480	)		—
	Asset impairment		(194	)		(37,431	)		(1,861	)
	Restructuring		(4,331	)		(1,069	)		(308	)
	Stock-based compensation		(1,902	)		(3,494	)		(4,436	)
	Gain (loss) on disposal of property, plant and equipment		185			(2	)		35


	Net Loss from Continuing Operations	$	(18,286	)	$	(211,575	)	$	(39,428	)




Schedule of Operations by Geographic Area	'






		Year Ended			Year Ended			Year Ended
		December 31, 2013			December 31, 2012			December 31, 2011
	Net Sales
	United States	$	1,976		$	17,037		$	61,294
	Spain		16,996			38,881			95,270
	Malaysia		11,553			39,427			75,867
	China		1,335			—			—


	Total Net Sales	$	31,860		$	95,345		$	232,431




Schedule of Long-Lived Assets by Geographic Area	'






		December 31,			December 31,
		2013			2012
	Long-Lived Assets
	United States	$	6,906		$	6,738
	Malaysia		9,354			9,063
	Spain		9,141			9,772
	China		2,994			2,170
	Hong Kong		3			7


	Total Long-Lived Assets	$	28,398		$	27,750

BASIS_OF_PRESENTATION_AND_NATU1

BASIS OF PRESENTATION AND NATURE OF OPERATIONS (Details) (USD $)

0 Months Ended

8 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2012

Mar. 31, 2012

Sep. 02, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2011

Sep. 02, 2011

Dec. 31, 2011

Sep. 02, 2011

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2011

segment

Real property

2007 Credit Agreements

QA business

Subsidiary of UL

BASIS OF PRESENTATION AND NATURE OF OPERATIONS

Number of core businesses of the entity

Discontinued operations

Sale price received

$275,000

Gain on sale

14,071

Tax liability

105,934

Income tax benefit from final taxable gain recorded to discontinued operations

4,228

Repayment of debt

237,732

Write-off of remaining unamortized deferred financing costs

143

844

3,586

Property, plant and equipment, additional disclosures

Rental income generated per year

300

Impairment loss

$37,431

$194

$37,431

$1,861

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	0 Months Ended			12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Nov. 15, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	employee	employee		Finished goods product	Finished goods product	Finished goods product	Inventory procured and not delivered due to loss of customer	Raw material inventory	Returned product
					Minimum	Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'	'	'	'	'	'	'	'	'
Deferred compensation arrangement, number of terminated employees	'	1	'	'	'	'	'	'	'
Deferred compensation arrangement, number of active employees	1	'	'	'	'	'	'	'	'
Inventories	'	'	'	'	'	'	'	'	'
Shelf life	'	'	'	'	'6 months	'9 months	'	'	'
Inventory reserved / write-downs	'	'	'	$1,000	'	'	$445	$450	$1,000
Carrying value of inventory	$8,557	'	$8,585	'	'	'	'	'	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended			3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
				Accelerated depreciation, shortened useful-lives	Accelerated depreciation, shortened useful-lives	Ceasing operations
				Machinery and equipment	Machinery and equipment	St. Augustine, Florida manufacturing facility
						Machinery and equipment
Long-lived assets	'	'	'	'	'	'
Accelerated depreciation associated with shortened useful lives	'	'	'	'	'	$512
Depreciation	$2,024	$11,255	$8,193	$2,818	$2,818	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	0 Months Ended		3 Months Ended			12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, plant and equipment	'	'	'	'	'	'	'	'
Impairment loss	$37,431	$0	'	'	'	$194	$37,431	$1,861
Goodwill and intangible assets	'	'	'	'	'	'	'	'
Goodwill impairment	'	'	'	82,524	63,948	'	82,524	63,948
Non-cash impairment charge of intangible assets	$135,480	'	$135,480	'	'	'	$135,480	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) (USD $)	12 Months Ended			0 Months Ended	12 Months Ended	0 Months Ended	12 Months Ended			12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 02, 2011	Dec. 31, 2011	Sep. 16, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 15, 2013	Dec. 31, 2012
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	2007 Credit Agreements	2007 Credit Agreements	2011 Credit Agreement	2011 Credit Agreement	2011 Credit Agreement	2011 Credit Agreement	2012 Amendment to the Credit Agreement
Deferred financing costs	'	'	'	'	'	'	'	'	'	'
Issuance costs	'	'	'	'	'	'	'	$1,306	'	$43
Write-off of remaining unamortized deferred financing costs	143	844	3,586	3,586	3,586	143	844	'	'	'
Amortization of deferred financing costs	189	1,079	4,552	'	'	'	'	'	'	'
Outstanding indebtedness	'	'	'	'	'	'	'	'	$0	'

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 02, 2011

Dec. 31, 2011

Sep. 02, 2011

Sep. 30, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Aug. 16, 2011

Sep. 30, 2012

2007 Credit Agreements

QA business

Income tax benefit to discontinued operations, out of period adjustment

Discontinued operations

Sale price

$275,000

Total net cash proceeds

283,376

2,727

286,103

Estimated cash assumed

8,376

Repayment of debt

237,732

Write-off of remaining unamortized deferred financing costs

143

844

3,586

Income tax benefit from final taxable gain recorded to discontinued operations

4,228

Operating results

Net sales

76,667

Loss from operations before income tax expense

-6,493

Gain on sale before income tax expense

120,005

Net earnings before income tax expense

113,512

Income tax (benefit) expense

-4,228

75,388

-4,228

75,388

Income tax benefit, prior period adjustment

1,629

Gain recorded in connection with the sale

Proceeds

283,376

2,727

286,103

Less transaction costs

-2,324

Proceeds, net of expenses

283,779

Book value of assets sold excluding deferred tax liability

-163,774

Gain on sale before income tax expense

120,005

Income tax expense

-105,934

Gain on sale

$14,071

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator:	'	'	'
Net loss from continuing operations	($18,286)	($211,575)	($39,428)
Net earnings from discontinued operations	'	4,228	38,124
Net loss	($18,286)	($207,347)	($1,304)
Denominator:	'	'	'
Weighted-average shares outstanding	41,619,868	41,314,608	40,886,022
Weighted-average shares outstanding with dilution	41,619,868	41,314,608	40,886,022
Basic loss per share (in dollars per share)	($0.44)	($5.02)	($0.03)
Diluted loss per share (in dollars per share)	($0.44)	($5.02)	($0.03)
Net (loss) earnings per share:	'	'	'
Basic from continuing operations (in dollars per share)	($0.44)	($5.12)	($0.96)
Basic from discontinued operations (in dollars per share)	'	$0.10	$0.93
Basic (in dollars per share)	($0.44)	($5.02)	($0.03)
Diluted from continuing operations (in dollars per share)	($0.44)	($5.12)	($0.96)
Diluted from discontinued operations (in dollars per share)	'	$0.10	$0.93
Diluted (in dollars per share)	($0.44)	($5.02)	($0.03)

EARNINGS_PER_SHARE_Details_2

EARNINGS PER SHARE (Details 2)	12 Months Ended
EARNINGS PER SHARE (Details 2)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Common stock issuable under ESPP	'	'	'
Effect of anti-dilutive securities	'	'	'
Antidilutive securities excluded from diluted weighted-average shares outstanding (in shares)	107	161	'
Stock options	'	'	'
Effect of anti-dilutive securities	'	'	'
Due to the loss from continuing operations antidilutive securities excluded from diluted weighted average shares outstanding (in shares)	0	0	543,088
Antidilutive securities excluded from diluted weighted-average shares outstanding (in shares)	3,771,305	2,744,910	314,236
Restricted common stock	'	'	'
Effect of anti-dilutive securities	'	'	'
Antidilutive securities excluded from diluted weighted-average shares outstanding (in shares)	0	0	397,641

INVENTORIES_NET_Details

INVENTORIES, NET (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
INVENTORIES, NET	'	'
Finished goods	$2,938	$1,352
Raw materials	5,619	7,233
Inventories, net	$8,557	$8,585

LONGLIVED_ASSETS_AND_GOODWILL_1

LONG-LIVED ASSETS AND GOODWILL (Details) (USD $)

0 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Real property

Land

Buildings and improvements

Machinery and equipment

Furniture, fixtures and computers

Accelerated depreciation, shortened useful-lives

Florida facility

Subsidiary of UL

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Machinery and equipment

St. Augustine, Florida manufacturing facility

Property, plant and equipment

Estimated Useful Lives (in years)

'15 years

'40 years

'5 years

'8 years

'3 years

'5 years

Gross

$5,917

$5,842

$15,844

$16,020

$19,251

$18,618

$4,090

$3,569

Less: accumulated depreciation

-18,291

-20,315

-18,291

Subtotal

25,758

24,787

25,758

Construction in progress

1,992

3,611

1,992

Property, plant and equipment, net

27,750

28,398

27,750

Depreciation expense

2,024

11,255

8,193

2,818

Impairment loss

37,431

194

37,431

1,861

Accelerated depreciation associated with shortened useful lives of machinery and equipment

512

Property, plant and equipment, additional disclosures

Initial term of the lease

'1 year

Rental income generated per year

$300

LONGLIVED_ASSETS_AND_GOODWILL_2

LONG-LIVED ASSETS AND GOODWILL (Details 2) (USD $)	0 Months Ended	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
Intangible assets and goodwill	'	'	'	'
Gross Carrying Amount	$182,200	$182,200	$182,200	'
Accumulated Amortization	46,720	46,720	46,720	'
Non-cash impairment related to intangible assets	135,480	135,480	135,480	'
Amortization expense	'	'	8,432	8,432
Customer relationships	'	'	'	'
Intangible assets and goodwill	'	'	'	'
Gross Carrying Amount	71,100	71,100	71,100	'
Accumulated Amortization	19,701	19,701	19,701	'
Non-cash impairment related to intangible assets	'	'	51,399	'
Trademarks	'	'	'	'
Intangible assets and goodwill	'	'	'	'
Gross Carrying Amount	40,800	40,800	40,800	'
Accumulated Amortization	7,537	7,537	7,537	'
Non-cash impairment related to intangible assets	'	'	33,263	'
Proprietary technology	'	'	'	'
Intangible assets and goodwill	'	'	'	'
Gross Carrying Amount	70,300	70,300	70,300	'
Accumulated Amortization	19,482	19,482	19,482	'
Non-cash impairment related to intangible assets	'	'	$50,818	'

LONGLIVED_ASSETS_AND_GOODWILL_3

LONG-LIVED ASSETS AND GOODWILL (Details 3) (USD $)	0 Months Ended		3 Months Ended			12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Intangible Assets	'	'	'	'	'	'	'	'
Impairment charge	$135,480	'	$135,480	'	'	'	$135,480	'
Goodwill	'	'	'	'	'	'	'	'
Impairment charge	'	'	'	82,524	63,948	'	82,524	63,948
Goodwill	0	'	0	'	'	0	0	'
Impairment Testing	'	'	'	'	'	'	'	'
Percentage of decline in market capitalization of common stock	'	'	'	50.00%	'	'	'	'
Non-cash impairment charge related to property, plant and equipment	$37,431	$0	'	'	'	$194	$37,431	$1,861

LEASES_Details

LEASES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Future minimum payments under all non-cancelable operating leases	'	'	'
2014	$171	'	'
2015	168	'	'
2016	167	'	'
2017	167	'	'
2018	70	'	'
Total future minimum payments	743	'	'
Rental expense	'	'	'
Rental expense on facility space and equipment operating leases	$450	$474	$1,673

ACCRUED_LIABILITIES_Details

ACCRUED LIABILITIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
ACCRUED LIABILITIES	'	'
Product performance (see Note 9)	$4,141	$3,959
Grants (see Note 9)	1,071	2,320
Salaries and wages	412	1,021
Professional fees	563	732
Restructuring severance and benefits (see Note 10)	1,667	200
Environmental (see Note 9)	76	105
Other	502	2,039
Total	$8,432	$10,376

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Phase II environmental site assessment	'	'
Environmental liability	'	'
Balance as of beginning of period	$105	$350
Reductions	-29	-245
Balance as of end of period	76	105
Product performance liability	'	'
Product performance liability	'	'
Balance as of beginning of period	3,959	4,762
Additions	17	204
Reductions	'	-1,078
Foreign exchange impact	165	71
Balance as of end of period	$4,141	$3,959

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 2) (Spanish subsidiary, Breach of grant requirements, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2013
Spanish subsidiary \| Breach of grant requirements	'	'
Commitments and contingencies	'	'
Grants repaid	$1,558	'
Accrual for potential breach of grant requirements	'	1,071
Additional potential repayments, minimum	'	0
Additional potential repayments, maximum	'	$4,000

COMMITMENTS_AND_CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 3)	0 Months Ended				3 Months Ended	0 Months Ended
In Thousands, unless otherwise specified	Sep. 17, 2010	Jan. 27, 2011	Feb. 10, 2012	Jan. 27, 2011	Mar. 31, 2012	Oct. 10, 2012
	Specialized Technology Resources, Inc.	Specialized Technology Resources, Inc.	Specialized Technology Resources, Inc.	Specialized Technology Resources, Inc.	Specialized Technology Resources, Inc.	STR Spain
	Complaint	Gain contingency	Gain contingency	Gain contingency	Gain contingency	Gain contingency
	Galica/JPS		Galica/JPS	Galica/JPS	Galica/JPS	EVASA Preliminary Injunction Petition
	USD ($)		USD ($)	USD ($)	USD ($)	EUR (€)
Commitment and contingencies	'	'	'	'	'	'
Actual monetary damages awarded	'	'	'	$1,100	'	'
Punitive damages	'	'	'	2,200	'	'
Attorneys' fees	'	'	'	3,900	'	'
Reasonable costs	'	'	'	1,100	'	'
Percentage of interest on each of the monetary awards from the date of judgment	'	'	'	12.00%	'	'
Damages sought	60,000	'	'	'	'	'
Settlements	'	'	'	'	'	'
Settlement Agreement, payment due the Company	'	'	7,132	'	'	'
Disbursement, deposited with and held in escrow by the Court	'	'	70	'	'	'
Production injunction period	'	'5 years	'5 years	'	'	'
Production injunction period after reduction	'	'	'4 years	'	'	'
Payment received	'	'	'	'	7,202	'
Bond offered by STR and STRE to court in connection with the PI petition	'	'	'	'	'	€ 50

COSTREDUCTION_ACTIONS_Details

COST-REDUCTION ACTIONS (Details) (USD $)

12 Months Ended

0 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Oct. 17, 2012

Oct. 31, 2012

Jul. 31, 2012

Dec. 31, 2012

Severance and benefits

Other exit costs

Ceasing operations

Cost of sales

Selling, general and administrative expense

Headcount reductions

Labor Force Adjustment Plan

Connecticut facilities cost reduction plan

item

St. Augustine, Florida manufacturing facility

Other exit costs

item

Cost of sales

Selling, general and administrative expense

item

Production equipment

sqft

Cost reduction actions

Headcount reduced

180

Severance cost

$114

$855

$1,698

$998

$2,633

$440

Headcount temporarily furloughed

Percentage of salary of employees that will be furloughed

10.00%

Rollforward of the severance and other exit cost accrual activity

Balance at the beginning of the period

200

1,568

366

Additions

4,331

1,438

Cash utilization

-2,597

-1,238

Balance at the end of the period

1,934

200

1,568

366

Number of square foot exited

20,000

Accelerated depreciation associated with shortened useful lives of machinery and equipment

512

Exit costs

$194

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (Fair value measurements on a recurring basis, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Level 1	'	'
Fair Value Measurements	'	'
Total assets (liabilities), net	$29,458	$24,448
Level 1 \| Money market funds	'	'
Fair Value Measurements	'	'
Cash and cash equivalents	29,458	24,448
Level 2	'	'
Fair Value Measurements	'	'
Other liabilities - Deferred compensation	830	1,165
Total assets (liabilities), net	($830)	($1,165)

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 02, 2011

Dec. 31, 2011

Jun. 15, 2007

Sep. 16, 2013

Sep. 15, 2013

Dec. 31, 2012

Sep. 15, 2013

Oct. 07, 2011

Sep. 15, 2013

Sep. 30, 2012

2007 Credit Agreements

2011 Credit Agreement

2012 Amendment to the Credit Agreement

Term loan under first lien credit facility

Revolving credit facility

Term loan under second lien credit facility

Letters of credit

Minimum

Maximum

Revolving credit facility

Letters of credit

Multicurrency borrowings

Swing line loans

Eurocurrency rate loans

Base rate loans

Revolving credit facility

Base rate

Eurocurrency rate

Base rate

Federal funds rate

Bank of America's prime rate

Minimum

Maximum

Minimum

Maximum

Long-term debt

Maximum borrowing capacity

$185,000

$20,000

$75,000

$15,000

$150,000

$25,000

$50,000

$5,000

$25,000

Repayment of debt

237,732

Write-off of remaining unamortized deferred financing costs

143

844

3,586

143

844

Aggregate additional increase in credit facility

50,000

Limit on pledging of voting stock of foreign subsidiaries (as a percent)

66.00%

Variable rate basis

'Base rate, as defined

'Eurocurrency rate, as defined

'Eurocurrency rate of one month Eurocurrency loans

'Base rate, as defined

'Federal funds rate

'Prime rate

Applicable margin (as a percent)

2.00%

2.50%

1.00%

1.50%

0.50%

Increase in applicable interest rate (as a percent)

2.00%

Commitment fee (as a percent)

0.25%

0.35%

Outstanding indebtedness

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
INCOME TAXES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Loss from continuing operations before income tax (benefit) expense	'	'	'
Domestic	($14,611,000)	($262,451,000)	($49,867,000)
Foreign	-11,024,000	-15,388,000	21,112,000
Loss from continuing operations before income tax (benefit) expense	-25,635,000	-277,839,000	-28,755,000
Current income tax (benefit) expense from continuing operations	'	'	'
U.S. federal	-5,610,000	-8,825,000	3,393,000
Foreign	122,000	3,405,000	10,075,000
State and local	-12,000	-650,000	1,906,000
Total current income tax (benefit) expense from continuing operations	-5,500,000	-6,070,000	15,374,000
Deferred income tax benefit from continuing operations	'	'	'
U.S. federal	-741,000	-58,015,000	-3,517,000
Foreign	-1,134,000	-1,722,000	'
State and local	26,000	-457,000	-1,184,000
Total deferred income tax benefit from continuing operations	-1,849,000	-60,194,000	-4,701,000
Total income tax (benefit) expense from continuing operations	-7,349,000	-66,264,000	10,673,000
Additional disclosures	'	'	'
Tax benefits associated with the exercise of stock options	'	'	4,000
Additional paid-in capital "windfall" account	0	0	'
Additional deferred tax expense on cancellation of stock options	11,000	113,000	'
Deferred tax expense (benefit) relating to the cumulative translation adjustment of foreign subsidiaries financial statements	244,000	70,000	'
Deferred tax expense (benefit) relating to the cumulative translation adjustment of foreign subsidiaries financial statements	'	'	-846,000
State deferred income tax expense (benefit) related to change in state taxable income apportionment percent	26,000	-331,000	-1,138,000
Reconciliation of effective income tax rate from continuing operations to the United States federal statutory tax rate	'	'	'
Expected tax at U.S. statutory income tax rate (as a percent)	35.00%	35.00%	35.00%
U.S. state and local income taxes net of federal income tax effect (as a percent)	-0.10%	0.30%	-0.20%
Foreign rate differential (as a percent)	-5.90%	-1.10%	10.70%
Foreign unremitted earnings (as a percent)	1.10%	0.40%	-2.60%
Goodwill impairment (as a percent)	0.00%	-10.40%	-77.80%
Other non-deductible fees and expenses (as a percent)	-0.50%	-0.10%	-0.30%
Unrecognized tax benefits (as a percent)	-0.60%	0.30%	1.40%
Other (as a percent)	-0.30%	-0.50%	-3.30%
Effective tax rate (as a percent)	28.70%	23.90%	-37.10%
Current deferred tax assets:	'	'	'
Accrued salaries and benefits	67,000	'	'
Deferred compensation	221,000	'	'
Bad debt reserves	49,000	15,000	'
Inventories	236,000	250,000	'
Product performance accrual	1,483,000	1,533,000	'
Other	25,000	25,000	'
Total current deferred tax assets	2,081,000	1,823,000	'
Long-term deferred tax assets:	'	'	'
Deferred compensation	70,000	409,000	'
Non-qualified stock option compensation	4,223,000	3,888,000	'
Restricted stock compensation	537,000	208,000	'
Operating loss carryforwards	4,225,000	2,214,000	'
Fixed assets	4,998,000	5,798,000	'
Other	392,000	210,000	'
Total long-term deferred tax assets before valuation allowance	14,445,000	12,727,000	'
Valuation allowance	-1,247,000	-491,000	'
Long term-deferred tax assets	13,198,000	12,236,000	'
Total deferred tax assets	15,279,000	14,059,000	'
Deferred tax liabilities:	'	'	'
Foreign unremitted earnings	'	508,000	'
Total deferred tax liabilities	'	508,000	'
Total net deferred tax assets	15,279,000	13,551,000	'
Unrecognized tax benefits	'	'	'
Interest and penalties related to unrecognized tax benefits	214,000	5,000	-914,000
Interest and penalties accrued	1,154,000	939,000	'
Reconciliation of the beginning and ending amount of liability for unrecognized tax benefits, excluding interest and penalties	'	'	'
Balance at the beginning of the period	3,312,000	4,742,000	3,695,000
Additions for tax positions of prior years	'	375,000	2,527,000
Reductions for tax positions of prior years	'	-1,805,000	-1,480,000
Balance at the end of the period	3,312,000	3,312,000	4,742,000
Amount of unrecognized tax benefit that would potentially impact effective tax rate from continuing operations	$3,274,000	$3,274,000	$4,704,000

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013
In Thousands, unless otherwise specified					United States	Malaysia	Malaysia	Malaysia	U.S. federal and state	Foreign tax jurisdiction
									Malaysia	Malaysia
Undistributed earnings of foreign subsidiary	'	'	'	'	'	'	'	'	'	'
Taxes provided	'	$508	'	'	'	'	'	'	$0	'
Cash available	$58,173	$81,985	$58,794	$106,630	$51,690	'	'	'	'	'
Renewal term for Company's subsidiary in Malaysia is operating under a tax holiday arrangement	'	'	'	'	'	'	'	'	'	'5 years
Reduction in effective tax rate (as a percent)	'	'	'	'	'	4.50%	0.90%	-8.10%	'	'

INCOME_TAXES_Details_3

INCOME TAXES (Details 3) (QA business, USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2012
QA business	'	'
Discontinued operations	'	'
Income tax benefit from final taxable gain recorded to discontinued operations	$4,228	$4,228

INCOME_TAXES_Details_4

INCOME TAXES (Details 4) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014
Share data in Millions, unless otherwise specified			2013 employee terminations
			Employee stock option
			Expected
Stock option cancellation	'	'	'
Stock options canceled (in shares)	'	'	1.1
Other Additional Capital Excess Tax Benefit from Share Based Compensation	$0	$0	'
Charge to income tax expense for reduction in deferred tax asset from cancellation of stock options	'	'	$1,100,000

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	12 Months Ended		1 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Aug. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
	item	item	Maximum	Restricted common stock	Restricted common stock	Restricted common stock	Restricted common stock	Common stock, excluding unvested restricted stock	Common stock, excluding unvested restricted stock	Common stock, excluding unvested restricted stock	Common stock, excluding unvested restricted stock
Stockholders' equity	'	'	'	'	'	'	'	'	'	'	'
Preferred stock, authorized (in shares)	20,000,000	20,000,000	'	'	'	'	'	'	'	'	'
Preferred stock, par value (in dollars per share)	$0.01	$0.01	'	'	'	'	'	'	'	'	'
Preferred stock, shares issued	0	0	'	'	'	'	'	'	'	'	'
Preferred stock, shares outstanding	0	0	'	'	'	'	'	'	'	'	'
Common stock, authorized (in shares)	200,000,000	200,000,000	'	'	'	'	'	'	'	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01	'	'	'	'	'	'	'	'	'
Common stock, issued (in shares)	41,886,915	41,684,960	'	'	'	'	'	'	'	'	'
Common stock, outstanding (in shares)	41,883,193	41,681,238	'	'	'	'	'	'	'	'	'
Number of voting rights entitled per share of common stock owned	1	1	'	'	'	'	'	'	'	'	'
Outstanding shares	'	'	'	'	'	'	'	41,768,526	41,553,178	41,191,468	40,730,753
Unvested common stock (in shares)	'	'	'	114,667	128,060	425,311	727,725	'	'	'	'
Repurchase of equity interest	'	'	$2,000	'	'	'	'	'	'	'	'
Shares held in treasury	3,722	3,722	'	'	'	'	'	'	'	'	'
Cost of treasury stock	$57	$57	'	'	'	'	'	'	'	'	'

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)

12 Months Ended

3 Months Ended

1 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

In Thousands, except Share data, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Aug. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 09, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2012

Jun. 30, 2012

Sep. 30, 2011

Dec. 31, 2011

QA business

Maximum

2009 Equity Incentive Plan

ESPP

Stock options

Employee stock option

Restricted shares

item

Minimum

Maximum

QA business

Minimum

Maximum

First anniversary of date of grant

Second anniversary of date of grant

Third anniversary of date of grant

QA business

Board of Directors

Board of Directors and Various Employees

Stock-based compensation

Number of shares reserved for issuance

6,200,000

Vesting period

'3 years

'4 years

Expiration period

'10 years

Number of shares available for grant or purchase

1,870,933

480,557

Options granted (in shares)

50,000

1,185,000

150,000

50,000

1,185,000

100,000

50,000

Percentage of award vesting

25.00%

50.00%

Term of U.S. Treasury zero-coupon strip

'10 years

Expected amount of dividend to be distributed

Vesting acceleration (in shares)

179,490

47,585

Accelerated stock-based compensation charge

1,203

Repurchase of equity interest

2,000

Options that were net settled (in shares)

6,868

Exercise price (in dollars per share)

$10

$12.81

Options that were net settled, cost

Assumptions used to estimate the fair values of the stock options granted

Expected volatility (as a percent)

58.90%

75.30%

61.07%

Risk-free interest rate (as a percent)

2.50%

0.60%

1.20%

Expected term (in years)

'7 years 4 months 24 days

'4 years 4 months 24 days

'4 years 7 months 6 days

'5 years

Number of Shares

Outstanding at the beginning of the period (in shares)

3,929,910

3,400,121

3,319,355

Options granted (in shares)

50,000

1,185,000

150,000

50,000

1,185,000

100,000

50,000

Exercised (in shares)

-59,606

Cancelled/forfeited (in shares)

-208,605

-655,211

-9,628

Outstanding at the end of the period (in shares)

3,771,305

3,929,910

3,400,121

Vested and exercisable at the end of the period (in shares)

2,938,285

Vested and exercisable at the end of the period and expected to vest thereafter (in shares)

1,116,342

Weighted-Average Exercise Price

Outstanding at the beginning of the period (in dollars per share)

$9.03

$11.63

$11.59

Options granted (in dollars per share)

$2.27

$3.10

$11.98

$2.27

$3.10

$8.11

$19.71

Exercised (in dollars per share)

$10

Canceled/forfeited (in dollars per share)

$5.43

$11.84

$10.96

Outstanding at the end of the period (in dollars per share)

$9.13

$9.03

$11.63

Vested and exercisable at the end of the period (in dollars per share)

$10.74

Vested and exercisable at the end of the period and expected to vest thereafter (in dollars per share)

$9.13

Weighted-Average Remaining Contractual Term (in years)

Outstanding at the end of the period

'6 years 8 months 16 days

'7 years 9 months

Options granted

'7 years 4 months 28 days

Vested and exercisable at the end of the period

'6 years 1 month 17 days

Vested and exercisable at the end of the period and expected to vest thereafter

'6 years 8 months 16 days

Weighted-Average Grant-Date Fair Value

Outstanding (in dollars per share)

$3.87

$3.84

$4.82

$4.75

Options granted (in dollars per share)

$1.40

$1.79

$6.10

$1.40

$1.79

$6.10

Canceled/forfeited (in dollars per share)

$2.85

Vested and exercisable at the end of the period (in dollars per share)

$4.40

Vested and exercisable at the end of the period and expected to vest thereafter (in dollars per share)

$3.87

Aggregate Intrinsic Value

Outstanding at the beginning of the period

-29,317

-30,975

-30,107

Options granted

-35

Exercised

-446

Outstanding at the end of the period

-28,511

-29,317

-30,975

Vested and exercisable at the end of the period

-26,944

Vested and exercisable at the end of the period and expected to vest thereafter

-28,511

Stock-based compensation, additional disclosure

Closing stock price (in dollars per share)

$1.57

Total intrinsic value

527

Proceeds from exercise of stock options

596

Number of units

Unvested at the beginning of the period (in shares)

128,060

425,311

727,725

Granted (in shares)

204,553

53,918

104,110

35,316

37,488

131,749

9,182

44,736

11,258

92,852

Vested (in shares)

-206,446

-351,169

-404,831

Cancelled (in shares)

-11,506

-1,693

Unvested at the end of the period (in shares)

114,667

128,060

425,311

Expected to vest at the end of the period (in shares)

114,667

Weighted-Average Grant-Date Fair Value

Unvested at the beginning of the period (in dollars per share)

$7.46

$10.08

$10.32

Granted (in dollars per share)

$2.64

$3.90

$8.79

$2.23

$2.27

$2.75

$4.27

$3.82

$11.99

$8.40

Vested (in dollars per share)

$4.75

$10.11

$10.13

Canceled (in dollars per share)

$8.11

$10

Unvested at the end of the period (in dollars per share)

$4.32

$7.46

$10.08

Expected to vest at the end of the period (in dollars per share)

$4.32

Unrecognized compensation cost

832

310

Weighted-average remaining vesting period of recognition

'4 months 24 days

'1 year 2 months 12 days

2010 ESPP

Shares reserved for issuance under stock purchase plan

500,000

Discount rate (as a percent)

10.00%

Number of Offering periods

Stock-based compensation expense

$1,902

$3,494

$4,436

STOCKBASED_COMPENSATION_Detail1

STOCK-BASED COMPENSATION (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Stock-based compensation expense:	'	'	'
Stock-based compensation expense	$1,902	$3,494	$4,436
Total option exercise recognized tax benefit	'	'	4
Selling, general and administrative expense	'	'	'
Stock-based compensation expense:	'	'	'
Stock-based compensation expense	1,872	3,466	4,400
Research and development expense	'	'	'
Stock-based compensation expense:	'	'	'
Stock-based compensation expense	$30	$28	$36

STOCKBASED_COMPENSATION_Detail2

STOCK-BASED COMPENSATION (Details 3) (USD $)	0 Months Ended
	Dec. 31, 2013	Nov. 15, 2013
	employee	employee
Deferred compensation arrangement	'	'
Deferred compensation arrangement, number of terminated employees	'	1
Deferred compensation arrangement, number of active employees	1	'
Deferred compensation \| Certain members of management \| Expected \| Maximum	'	'
Deferred compensation arrangement	'	'
Potential bonus payable to members of management	1,180,000	'
Deferred compensation \| Certain members of management \| Recurring fair value measurement \| Level 2 \| Other current liabilities	'	'
Deferred compensation arrangement	'	'
Deferred compensation liability, current	630,000	'
Deferred compensation \| Certain members of management \| Recurring fair value measurement \| Level 2 \| Other long-term liabilities	'	'
Deferred compensation arrangement	'	'
Deferred compensation liability, noncurrent	200,000	'

REPORTABLE_SEGMENT_AND_GEOGRAP2

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION (Details) (USD $)	0 Months Ended		3 Months Ended			8 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 02, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
						segment	product
							industry
							segment
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	'	'	'	'	'	'	'	'	'
Number of products sold by entity	'	'	'	'	'	'	1	'	'
Number of industries in which products are sold to global customers	'	'	'	'	'	'	1	'	'
Number of reportable segments	'	'	'	'	'	2	1	'	'
Reconciliation of Adjusted EBITDA to Net Loss earnings from Continuing Operations	'	'	'	'	'	'	'	'	'
Operating loss / Segment adjusted EBITDA	'	'	'	'	'	'	($25,235)	($283,485)	($24,597)
Depreciation and amortization	'	'	'	'	'	'	-2,024	-19,687	-16,625
Amortization of deferred financing costs	'	'	'	'	'	'	-189	-1,079	-4,552
Interest (expense) income, net	'	'	'	'	'	'	-30	-196	237
Income tax benefit (expense)	'	'	'	'	'	'	7,349	66,264	-10,673
Goodwill impairment	'	'	'	-82,524	-63,948	'	'	-82,524	-63,948
Intangible asset impairment	-135,480	'	-135,480	'	'	'	'	-135,480	'
Asset impairment	-37,431	0	'	'	'	'	-194	-37,431	-1,861
Restructuring	'	'	'	'	'	'	-4,331	-1,438	'
Stock-based compensation expense	'	'	'	'	'	'	-1,902	-3,494	-4,436
Gain (loss) on disposal of property, plant and equipment	'	'	'	'	'	'	185	-2	35
Net loss from continuing operations	'	'	'	'	'	'	-18,286	-211,575	-39,428
Reporting segment	'	'	'	'	'	'	'	'	'
Reconciliation of Adjusted EBITDA to Net Loss earnings from Continuing Operations	'	'	'	'	'	'	'	'	'
Operating loss / Segment adjusted EBITDA	'	'	'	'	'	'	-17,150	3,123	62,703
Reconciling items	'	'	'	'	'	'	'	'	'
Reconciliation of Adjusted EBITDA to Net Loss earnings from Continuing Operations	'	'	'	'	'	'	'	'	'
Restructuring	'	'	'	'	'	'	($4,331)	($1,069)	($308)

REPORTABLE_SEGMENT_AND_GEOGRAP3

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net Sales	'	'	'
Net sales	$31,860	$95,345	$232,431
Long-Lived Assets	'	'	'
Long-Lived Assets	28,398	27,750	'
United States	'	'	'
Net Sales	'	'	'
Net sales	1,976	17,037	61,294
Long-Lived Assets	'	'	'
Long-Lived Assets	6,906	6,738	'
Malaysia	'	'	'
Net Sales	'	'	'
Net sales	11,553	39,427	75,867
Long-Lived Assets	'	'	'
Long-Lived Assets	9,354	9,063	'
Spain	'	'	'
Net Sales	'	'	'
Net sales	16,996	38,881	95,270
Long-Lived Assets	'	'	'
Long-Lived Assets	9,141	9,772	'
China	'	'	'
Net Sales	'	'	'
Net sales	1,335	'	'
Long-Lived Assets	'	'	'
Long-Lived Assets	2,994	2,170	'
Hong Kong	'	'	'
Long-Lived Assets	'	'	'
Long-Lived Assets	$3	$7	'

REPORTABLE_SEGMENT_AND_GEOGRAP4

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reportable segments and geographical information	'	'	'
Net sales	$31,860	$95,345	$232,431
Four of the major customers	'	'	'
Reportable segments and geographical information	'	'	'
Number of major customers	4	'	'
Net sales	17,924	'	'
Accounts receivable	4,148	'	'
One of the major customers	'	'	'
Reportable segments and geographical information	'	'	'
Number of major customers	'	1	'
Net sales	'	39,162	'
Accounts receivable	'	1,967	'
Two of the major customers	'	'	'
Reportable segments and geographical information	'	'	'
Number of major customers	'	'	2
Net sales	'	'	77,088
Accounts receivable	'	'	$4,274

EMPLOYEE_BENEFIT_PLANS_Details

EMPLOYEE BENEFIT PLANS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	item	item	item
Defined contribution benefit plans covering U.S. domestic employees	'	'	'
Employee benefit plans	'	'	'
Number of defined contribution benefit plans for employees	1	2	2
Expense under the plans	$0	$225	$354
Defined contribution benefit plans for foreign employees	'	'	'
Employee benefit plans	'	'	'
Expense under the plans	$123	$98	$60

RELATED_PARTIES_Details

RELATED PARTIES (Details) (Stockholders affiliated with administrative agent and lenders of prior First and Second Lien term loan)	8 Months Ended
	Sep. 02, 2011
	item
Stockholders affiliated with administrative agent and lenders of prior First and Second Lien term loan	'
Related parties	'
Number of shares held	15,471,945
Number of lenders affiliated	1

SUBSEQUENT_EVENT_Details

SUBSEQUENT EVENT (Details) (Subsequent event, Dutch auction tender offer, USD $)	0 Months Ended	1 Months Ended	0 Months Ended	1 Months Ended
	Feb. 18, 2014	Feb. 17, 2014	Jan. 31, 2014	Feb. 18, 2014	Mar. 03, 2014
SUBSEQUENT EVENT	'	'	'	'	'
Authorized amount of stock repurchase	'	'	$30,000,000	'	'
Increments in tender price (in dollars per share)	'	'	$0.05	'	'
Minimum tender price before comments from the SEC (in dollars per share)	'	$1	'	'	'
Minimum tender price (in dollars per share)	$1.35	'	'	'	'
Cap tender price (in dollars per share)	'	'	'	$1.54	'
Number of shares tendered/sold	'	'	'	'	15,664,117
Purchase price (in dollars per share)	'	'	'	'	$1.54
Purchase price of shares	'	'	'	'	24,123,000
Dennis L. Jilot, Chairman of the Board	'	'	'	'	'
SUBSEQUENT EVENT	'	'	'	'	'
Number of shares tendered/sold	'	'	'	'	770,000
Percentage of shares sold	'	'	'	'	41.00%
Andrew M. Leitch, Chairman of the Audit Committee	'	'	'	'	'
SUBSEQUENT EVENT	'	'	'	'	'
Number of shares tendered/sold	'	'	'	'	49,188
Percentage of shares sold	'	'	'	'	84.00%
Dominick J. Schiano	'	'	'	'	'
SUBSEQUENT EVENT	'	'	'	'	'
Number of shares tendered/sold	'	'	'	'	100,000
Percentage of shares sold	'	'	'	'	50.00%
Dominick J. Schiano \| Pecuniary interest	'	'	'	'	'
SUBSEQUENT EVENT	'	'	'	'	'
Number of shares tendered/sold	'	'	'	'	110,504
Purchase price of shares	'	'	'	'	170,000
Affiliates of Susan C. Schnabel	'	'	'	'	'
SUBSEQUENT EVENT	'	'	'	'	'
Number of shares tendered/sold	'	'	'	'	10,079,708
John A Janitz, Chairman of Compensation Committee \| Pecuniary interest	'	'	'	'	'
SUBSEQUENT EVENT	'	'	'	'	'
Number of shares tendered/sold	'	'	'	'	110,504
Purchase price of shares	'	'	'	'	$170,000

Schedule_IIValuation_and_Quali1

Schedule II-Valuation and Qualifying Accounts (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accounts Receivable Allowance for Doubtful Accounts	'	'	'
Movement in valuation and qualifying accounts	'	'	'
Beginning Balance	$118	$225	$255
Additions/Charged to Expenses	1,824	486	379
Currency Impact	109	'	'
Reductions	'	-593	-409
Balance at End of Period	2,051	118	225
Tax Valuation Allowance	'	'	'
Movement in valuation and qualifying accounts	'	'	'
Beginning Balance	491	'	'
Additions/Charged to Expenses	756	491	'
Balance at End of Period	$1,247	$491	'