GNC 10-Q 26 Apr 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Apr. 23, 2018
Document and Entity Information
Entity Registrant Name	GNC HOLDINGS, INC.
Entity Central Index Key	1,502,034
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding (in shares)		83,665,206
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 53,871	$ 64,001
Receivables, net	114,712	126,650
Inventory (Note 4)	507,968	485,732
Prepaid and other current assets	78,677	66,648
Total current assets	755,228	743,031
Long-term assets:
Goodwill	141,200	141,029
Brand name	324,400	324,400
Other intangible assets, net	97,963	99,715
Property, plant and equipment, net	179,547	186,562
Other long-term assets	29,423	25,026
Total long-term assets	772,533	776,732
Total assets	1,527,761	1,519,763
Current liabilities:
Accounts payable	175,151	153,018
Current debt (Note 5)	213,111	0
Deferred revenue and other current liabilities	115,213	114,081
Total current liabilities	503,475	267,099
Long-term liabilities:
Long-term debt (Note 5)	1,062,778	1,297,023
Deferred income taxes	56,923	56,060
Other long-term liabilities	83,831	85,502
Total long-term liabilities	1,203,532	1,438,585
Total liabilities	1,707,007	1,705,684
Contingencies (Note 7)
Stockholders’ deficit:
Common stock	130	130
Additional paid-in capital	1,002,604	1,001,315
Retained earnings	550,046	543,814
Treasury stock, at cost	(1,725,349)	(1,725,349)
Accumulated other comprehensive loss	(6,677)	(5,831)
Total stockholders’ deficit	(179,246)	(185,921)
Total liabilities and stockholders’ deficit	$ 1,527,761	$ 1,519,763

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) shares in Thousands, $ in Thousands	Feb. 28, 2018	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
Revenue (Note 3)		$ 607,533	$ 654,948
Cost of sales, including warehousing, distribution and occupancy		400,659	435,086
Gross profit		206,874	219,862
Selling, general, and administrative		160,730	166,027
Other income, net		(245)	(1,133)
Operating income		46,389	54,968
Interest expense, net (Note 5)		21,773	15,894
Loss on debt refinancing	$ 16,700	16,740	0
Income before income taxes		7,876	39,074
Income tax expense (Note 10)		1,686	14,330
Net income		$ 6,190	$ 24,744
Earnings per share (Note 8):
Basic (in dollars per share)		$ 0.07	$ 0.36
Diluted (in dollars per share)		$ 0.07	$ 0.36
Weighted average common shares outstanding (Note 8):
Basic (in shares)		83,232	68,246
Diluted (in shares)		83,368	68,300

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 6,190	$ 24,744
Other comprehensive (loss) income:
Foreign currency translation (loss) gain	(846)	552
Comprehensive income	$ 5,344	$ 25,296

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit (unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Treasury Stock	Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss
Beginning balance (in shares) at Dec. 31, 2016		68,399
Beginning balance at Dec. 31, 2016	$ (117,563)	$ 114	$ (1,725,349)	$ 922,687	$ 693,682	$ (8,697)
Increase (Decrease) in Stockholders' Equity
Comprehensive income	25,296				24,744	552
Dividend forfeitures on restricted stock	242				242
Restricted stock awards (in shares)		29
Restricted stock awards	0
Minimum tax withholding requirements (in shares)		(31)
Minimum tax withholding requirements	(229)			(229)
Stock-based compensation	1,410			1,410
Ending balance (in shares) at Mar. 31, 2017		68,397
Ending balance at Mar. 31, 2017	(90,844)	$ 114	(1,725,349)	923,868	718,668	(8,145)
Beginning balance (in shares) at Dec. 31, 2017		83,567
Beginning balance at Dec. 31, 2017	(185,921)	$ 130	(1,725,349)	1,001,315	543,814	(5,831)
Increase (Decrease) in Stockholders' Equity
Comprehensive income	5,344				6,190	(846)
Dividend forfeitures on restricted stock	42				42
Restricted stock awards (in shares)		149
Restricted stock awards	0
Minimum tax withholding requirements (in shares)		(54)
Minimum tax withholding requirements	(223)			(223)
Stock-based compensation	1,512			1,512
Ending balance (in shares) at Mar. 31, 2018		83,662
Ending balance at Mar. 31, 2018	$ (179,246)	$ 130	$ (1,725,349)	$ 1,002,604	$ 550,046	$ (6,677)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)
Cash flows from operating activities:
Net income	$ 6,190	$ 24,744
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	12,105	16,739
Amortization of debt costs	3,609	3,288
Stock-based compensation	1,512	1,410
Gains on refranchising	0	(124)
Loss on debt refinancing	16,740	0
Third-party fees associated with refinancing	(15,753)	0
Changes in assets and liabilities:
Decrease in receivables	11,840	5,890
(Increase) in inventory	(22,766)	(15,921)
(Increase) in prepaid and other current assets	(9,473)	(11,871)
Increase in accounts payable	21,791	27,411
Increase (decrease) in deferred revenue and accrued liabilities	388	(5,660)
Other operating activities	(1,111)	197
Net cash provided by operating activities	25,072	46,103
Cash flows from investing activities:
Capital expenditures	(3,732)	(13,906)
Refranchising proceeds	465	1,344
Store acquisition costs	(116)	(98)
Net cash used in investing activities	(3,383)	(12,660)
Cash flows from financing activities:
Borrowings under revolving credit facility	50,000	64,000
Payments on revolving credit facility	(32,500)	(91,000)
Payments of OID and lender fees	35,216	0
Deferred fees associated with pending equity transaction	(2,183)	0
Minimum tax withholding requirements	(223)	(229)
Net cash used in financing activities	(31,960)	(28,367)
Effect of exchange rate changes on cash and cash equivalents	141	332
Net (decrease) increase in cash and cash equivalents	(10,130)	5,408
Beginning balance, cash and cash equivalents	64,001	34,464
Ending balance, cash and cash equivalents	53,871	39,872
Non-cash investing activities:
Capital expenditures in current liabilities	1,203	2,259
Non-cash financing activities:
Original issuance discount (Note 5)	19,587	0
Tranche B-1
Cash flows from financing activities:
Payments on term loan facility	(1,138)	(1,138)
Tranche B-2
Cash flows from financing activities:
Payments on term loan facility	$ (10,700)	$ 0

NATURE OF BUSINESS

NATURE OF BUSINESS	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS	NATURE OF BUSINESS GNC Holdings, Inc., a Delaware corporation (“Holdings,” and collectively with its subsidiaries and, unless the context requires otherwise, its and their respective predecessors, the “Company”), is a global specialty retailer of health, wellness and performance products, including protein, performance supplements, weight management supplements, vitamins, herbs and greens, wellness supplements, health and beauty, food and drink and other general merchandise. The Company is vertically integrated as its operations consist of purchasing raw materials, formulating and manufacturing products and selling the finished products through its three reportable segments, U.S. and Canada, International, and Manufacturing / Wholesale. Corporate retail store operations are located in the United States, Canada, Puerto Rico, China and Ireland. In addition, the Company offers products on the internet through GNC.com, third-party websites, and prior to the sale of its assets on September 30, 2017, LuckyVitamin.com. Franchise locations exist in the United States and approximately 50 other countries. The Company operates its primary manufacturing facility in South Carolina and distribution centers in Arizona, Indiana, Pennsylvania and South Carolina. The Company manufactures approximately half of its branded products and merchandises various third-party products. Additionally, the Company licenses the use of its trademarks and trade names. The processing, formulation, packaging, labeling and advertising of the Company’s products are subject to regulation by various federal agencies, including the Food and Drug Administration, the Federal Trade Commission, the Consumer Product Safety Commission, the United States Department of Agriculture and the Environmental Protection Agency. These activities are also regulated by various agencies of the states and localities in which the Company’s products are sold.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited Consolidated Financial Statements, which have been prepared in accordance with the applicable rules of the Securities and Exchange Commission, include all adjustments (consisting of a normal and recurring nature) that management considers necessary to fairly state the Company's results of operations, financial position and cash flows. The December 31, 2017 Consolidated Balance Sheet was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”). These interim Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and Footnotes included in the Company’s audited financial statements in its Annual Report on Form 10-K for the year ended December 31, 2017 ("2017 10-K"). Interim results are not necessarily indicative of the results that may be expected for the remainder of the year ending December 31, 2018 . Recently Adopted Accounting Pronouncements In May 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-09, which amends the scope of modification accounting for share-based payment arrangements. This standard states that an entity should account for the effects of a modification unless all of the following are met: 1) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified (if the modification does not affect any of the inputs to the valuation technique that the entity uses to value the award, the entity is not required to estimate the value immediately before and after the modification); 2) the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; and 3) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The standard is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted this standard during the first quarter of fiscal 2018 which did not have an impact to the Company's Consolidated Financial Statements. In August 2016, the FASB issued ASU 2016-15, which addresses changes to the classification of certain cash receipts and cash payments within the statement of cash flows in order to address diversity in practice. In November 2016, the FASB issued ASU 2016-18, which requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents and amounts generally described as restricted cash and restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. Both standards are effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017. In connection with the adoption of ASU 2016-15, the Company presented the third-party fees relating to the term loan refinancing as an operating cash flow on the Consolidated Statements of Cash Flows. The adoption of ASU 2016-18 did not have an impact to the Consolidated Statement of Cash Flows. Adoption of New Revenue Recognition Standard In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which updates revenue recognition guidance relating to contracts with customers. This standard states that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This standard is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017. The Company adopted ASU 2014-09 and its related amendments (collectively known as "ASC 606") during the first quarter of fiscal 2018 using the full retrospective method. The adoption of ASC 606 does not impact recognition of point-of-sale revenue in company-owned stores, most wholesale sales, royalties and sublease revenue, together which account for approximately 90% of the Company’s revenue. The new standard has no impact on the timing or classification of the Company’s cash flows as reported in the Consolidated Statement of Cash Flows and is not expected to have a significant impact on the Company’s Consolidated Statement of Operations in future periods. The Company recorded a reduction to retained earnings, net of tax, at January 1, 2016 (opening balance) and December 31, 2016 of approximately $23 million primarily relating to an increase in deferred franchise fees. Below is a description of the changes that resulted from the new standard. Franchise fees. The Company's previous accounting policy for franchise and license fees received for new store openings and renewals was to recognize these fees when earned per the contract terms, which is when a new store opens or at the start of a new term. In accordance with the new guidance, these fees are now deferred and recognized over the applicable license term as the Company satisfies the performance obligation of granting the customer access to the rights of the Company’s intellectual property. This change impacted all of the Company’s reportable segments. In addition, franchise fees received as part of a sale of a company-owned store to a franchisee are now recorded as described above as part of revenue and will no longer be presented as part of gains on refranchising. Cooperative advertising and other franchise support fees. The Company previously classified advertising and other franchise support fees received from domestic franchisees as a reduction to selling, general and administrative expense and cost of sales on the Consolidated Statement of Operations. In accordance with the new guidance, these fees are now required to be classified as revenue within the U.S. and Canada segment. The new standard does not impact the timing of recognition of this income or the Consolidated Balance Sheet. Specialty manufacturing. The Company previously recognized revenue for products manufactured and sold to customers at a point in time when risk of loss, title and insurable risks have transferred to the customer, net of estimated returns and allowances. Under the new standard, revenue is required to be recognized over time as manufacturing occurs if the customized goods have no alternative use to the manufacturer, and the manufacturer has an enforceable right to payment for performance completed to date. This change impacts contract manufacturing sales to third-parties recorded in the Manufacturing / Wholesale segment. The Company is now recording a reduction to inventory as applicable custom manufacturing services are completed with a corresponding contract asset including the applicable markup, recorded within prepaid and other current assets on the Consolidated Balance Sheet. E-commerce revenues. The Company previously recorded revenue to its e-commerce customers upon delivery. Under the new guidance, the Company is now recognizing revenue upon shipment based on meeting the transfer of control criteria. The Company has made a policy election to treat shipping and handling as costs to fulfill the contract, and as a result, any fees received from customers are included in the transaction price allocated to the performance obligation of providing goods with a corresponding amount accrued within cost of sales for amounts paid to applicable carriers. The Company has not revised prior period balances for e-commerce revenues because the changes are not material. Loyalty. Effective with the launch of the One New GNC on December 29, 2016, the Company introduced a free points-based myGNC Rewards loyalty program system-wide in the U.S. The Company utilized the new revenue recognition standard to account for this program in 2017, the difference of which was immaterial relative to the standard in effect at that time. Refer to Note 3 "Revenue" for additional information relating to the impact of adopting ASC 606. Revisions to Prior Periods As a result of adopting ASC 606 on January 1, 2018, the Company has revised its comparative financial statements for the years ended December 31, 2016 and 2017, and applicable interim periods within those years, as if ASC 606 had been effective for those periods. Additionally, the cumulative effect of applying the new guidance to all contracts with customers that were not completed as of January 1, 2016 was recorded as an adjustment to retained earnings as of January 1, 2016. The impact of the adoption of ASC 606 on the Company's Consolidated Balance Sheet as of December 31, 2017 was as follows: As Previously Reported Franchise Fees Specialty Manufacturing Total Adjustments As Revised (in thousands) Inventory $ 506,858 $ — $ (21,126 ) $ (21,126 ) $ 485,732 Prepaid and other current assets 42,320 — 24,328 24,328 66,648 Total current assets 739,829 — 3,202 3,202 743,031 Total assets $ 1,516,561 $ — $ 3,202 $ 3,202 $ 1,519,763 Deferred revenue and other current liabilities $ 108,672 $ 5,409 $ — $ 5,409 $ 114,081 Total current liabilities 261,690 5,409 — 5,409 267,099 Deferred income taxes 64,121 (8,868 ) 807 (8,061 ) 56,060 Other long-term liabilities 55,721 29,781 — 29,781 85,502 Total long-term liabilities 1,416,865 20,913 807 21,720 1,438,585 Total liabilities 1,678,555 26,322 807 27,129 1,705,684 Retained earnings 567,741 (26,322 ) 2,395 (23,927 ) 543,814 Total stockholders' deficit (161,994 ) (26,322 ) 2,395 (23,927 ) (185,921 ) Total liabilities and stockholders' deficit $ 1,516,561 $ — $ 3,202 $ 3,202 $ 1,519,763 The impact of the adoption of ASC 606 on the Consolidated Statements of Operations for the year ended December 31, 2017, and interim periods within 2017, was as follows: Three months ended March 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 644,838 $ 983 $ 3,086 $ 6,041 $ 10,110 $ 654,948 Cost of sales (1) 431,867 — 2,624 595 3,219 $ 435,086 Gross profit 212,971 983 462 5,446 6,891 219,862 SG&A (2) 160,581 — — 5,446 5,446 166,027 Gains on refranchising (154 ) 30 — — 30 (124 ) Other income, net (1,009 ) — — — — (1,009 ) Operating income 53,553 953 462 — 1,415 54,968 Interest expense, net 15,894 — — — — 15,894 Income before income taxes 37,659 953 462 — 1,415 39,074 Income tax expense 13,809 350 171 — 521 14,330 Net income $ 23,850 $ 603 $ 291 $ — $ 894 $ 24,744 Earnings per share: Basic $ 0.35 $ 0.01 $ — $ — $ 0.01 $ 0.36 Diluted $ 0.35 $ 0.01 $ — $ — $ 0.01 $ 0.36 Three months ended June 30, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 640,994 $ 1,353 $ 1,542 $ 6,349 $ 9,244 $ 650,238 Cost of sales (1) 428,271 — 1,342 842 2,184 430,455 Gross profit 212,723 1,353 200 5,507 7,060 219,783 SG&A (2) 154,033 — — 5,507 5,507 159,540 Long-lived asset impairments 19,356 — — — — 19,356 Other income, net (486 ) — — — — (486 ) Operating income 39,820 1,353 200 — 1,553 41,373 Interest expense, net 16,067 — — — — 16,067 Income before income taxes 23,753 1,353 200 — 1,553 25,306 Income tax expense 8,092 497 73 — 570 8,662 Net income $ 15,661 $ 856 $ 127 $ — $ 983 $ 16,644 Earnings per share: Basic $ 0.23 $ 0.01 $ — $ — $ 0.01 $ 0.24 Diluted $ 0.23 $ 0.01 $ — $ — $ 0.01 $ 0.24 Three months ended September 30, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 609,469 $ (360 ) $ (1,925 ) $ 5,769 $ 3,484 $ 612,953 Cost of sales (1) 412,663 — (1,681 ) 679 (1,002 ) 411,661 Gross profit 196,806 (360 ) (244 ) 5,090 4,486 201,292 SG&A (2) 150,961 — — 5,090 5,090 156,051 Gains on refranchising (230 ) 40 — — 40 (190 ) Long-lived asset impairments 3,861 — — — — 3,861 Other loss, net 1,769 — — — — 1,769 Operating income 40,445 (400 ) (244 ) — (644 ) 39,801 Interest expense, net 16,339 — — — — 16,339 Income before income taxes 24,106 (400 ) (244 ) — (644 ) 23,462 Income tax expense 2,643 (146 ) (91 ) — (237 ) 2,406 Net income $ 21,463 $ (254 ) $ (153 ) $ — $ (407 ) $ 21,056 Earnings per share: Basic $ 0.31 $ — $ — $ — $ — $ 0.31 Diluted $ 0.31 $ — $ — $ — $ — $ 0.31 Three months ended December 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 557,737 $ 1,493 $ (1,672 ) $ 5,265 $ 5,086 $ 562,823 Cost of sales (1) 380,190 — (1,452 ) 600 (852 ) 379,338 Gross profit 177,547 1,493 (220 ) 4,665 5,938 183,485 SG&A (2) 137,986 — — 4,665 4,665 142,651 Long-lived asset impairments 434,577 — — — — 434,577 Other income, net (785 ) — — — — (785 ) Operating loss (394,231 ) 1,493 (220 ) — 1,273 (392,958 ) Interest expense, net 15,921 — — — — 15,921 Gain on convertible debt and debt refinancing costs (10,996 ) — — — — (10,996 ) Loss before income taxes (399,156 ) 1,493 (220 ) — 1,273 (397,883 ) Income tax benefit (3) (189,331 ) 4,606 (452 ) — 4,154 (185,177 ) Net loss $ (209,825 ) $ (3,113 ) $ 232 $ — $ (2,881 ) $ (212,706 ) Loss per share: Basic $ (2.99 ) $ (0.04 ) $ — $ — $ (0.04 ) $ (3.03 ) Diluted $ (2.99 ) $ (0.04 ) $ — $ — $ (0.04 ) $ (3.03 ) Year ended December 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 2,453,038 $ 3,469 $ 1,031 $ 23,424 $ 27,924 $ 2,480,962 Cost of sales (1) 1,652,991 — 833 2,716 3,549 1,656,540 Gross profit 800,047 3,469 198 20,708 24,375 824,422 SG&A (2) 603,561 — — 20,708 20,708 624,269 Gains on refranchising (384 ) 70 — — 70 (314 ) Long-lived asset impairments 457,794 — — — — 457,794 Other income, net (511 ) — — — — (511 ) Operating loss (260,413 ) 3,399 198 — 3,597 (256,816 ) Interest expense, net 64,221 — — — — 64,221 Gain on convertible debt and debt refinancing costs (10,996 ) — — — — (10,996 ) Loss before income taxes (313,638 ) 3,399 198 — 3,597 (310,041 ) Income tax benefit (3) (164,787 ) 5,307 (299 ) — 5,008 (159,779 ) Net loss $ (148,851 ) $ (1,908 ) $ 497 $ — $ (1,411 ) $ (150,262 ) Loss per share: Basic $ (2.16 ) $ (0.03 ) $ 0.01 $ — $ (0.02 ) $ (2.18 ) Diluted $ (2.16 ) $ (0.03 ) $ 0.01 $ — $ (0.02 ) $ (2.18 ) (1) Includes warehousing, distribution and occupancy. (2) Defined as selling, general and administrative expense. (3) Adjustments include $3.7 million non-cash tax expense related to the remeasurement of the applicable net deferred tax assets in connection with the 2017 Tax Act. The impact of adoption of ASC 606 on the Company's reportable segments was as follows: Three months ended March 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 530,179 $ 401 $ — $ 6,041 $ 6,442 $ 536,621 International 39,417 334 — — 334 39,751 Manufacturing / Wholesale: Intersegment revenues 61,298 — — — — 61,298 Third party 52,500 248 3,086 — 3,334 55,834 Subtotal Manufacturing / Wholesale 113,798 248 3,086 — 3,334 117,132 Total reportable segment revenues 683,394 983 3,086 6,041 10,110 693,504 Other 22,742 — — — — 22,742 Elimination of intersegment revenues (61,298 ) — — — — (61,298 ) Total revenue $ 644,838 $ 983 $ 3,086 $ 6,041 $ 10,110 $ 654,948 Operating income: U.S. and Canada $ 50,119 $ 371 $ — $ — $ 371 $ 50,490 International 14,535 334 — — 334 14,869 Manufacturing / Wholesale 16,557 248 462 — 710 17,267 Total reportable segment operating income 81,211 953 462 — 1,415 82,626 Corporate costs (28,074 ) — — — — (28,074 ) Other 416 — — — — 416 Unallocated corporate and other (27,658 ) — — — (27,658 ) Total operating income $ 53,553 $ 953 $ 462 $ — $ 1,415 $ 54,968 Three months ended June 30, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 520,804 $ 661 $ — $ 6,349 $ 7,010 $ 527,814 International 43,631 182 — — 182 43,813 Manufacturing / Wholesale: Intersegment revenues 56,000 — — — — 56,000 Third party 53,945 510 1,542 — 2,052 55,997 Subtotal Manufacturing / Wholesale 109,945 510 1,542 — 2,052 111,997 Total reportable segment revenues 674,380 1,353 1,542 6,349 9,244 683,624 Other 22,614 — — — — 22,614 Elimination of intersegment revenues (56,000 ) — — — — (56,000 ) Total revenue $ 640,994 $ 1,353 $ 1,542 $ 6,349 $ 9,244 $ 650,238 Operating income: U.S. and Canada $ 51,829 $ 661 $ — $ — $ 661 $ 52,490 International 15,605 182 — — 182 15,787 Manufacturing / Wholesale 17,927 510 200 — 710 18,637 Total reportable segment operating income 85,361 1,353 200 — 1,553 86,914 Corporate costs (26,207 ) — — — — (26,207 ) Other (19,334 ) — — — — (19,334 ) Unallocated corporate and other (45,541 ) — — — — (45,541 ) Total operating income $ 39,820 $ 1,353 $ 200 $ — $ 1,553 $ 41,373 Three months ended September 30, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 486,282 $ 332 $ — $ 5,769 $ 6,101 $ 492,383 International 49,057 (599 ) — — (599 ) 48,458 Manufacturing / Wholesale: Intersegment revenues 58,037 — — — — 58,037 Third party 53,304 (93 ) (1,925 ) — (2,018 ) 51,286 Subtotal Manufacturing / Wholesale 111,341 (93 ) (1,925 ) — (2,018 ) 109,323 Total reportable segment revenues 646,680 (360 ) (1,925 ) 5,769 3,484 650,164 Other 20,826 — — — — 20,826 Elimination of intersegment revenues (58,037 ) — — — — (58,037 ) Total revenue $ 609,469 $ (360 ) $ (1,925 ) $ 5,769 $ 3,484 $ 612,953 Operating income: U.S. and Canada $ 31,572 $ 292 $ — $ — $ 292 $ 31,864 International 16,768 (599 ) — — (599 ) 16,169 Manufacturing / Wholesale 19,505 (93 ) (244 ) — (337 ) 19,168 Total reportable segment operating income 67,845 (400 ) (244 ) — (644 ) 67,201 Corporate costs (25,558 ) — — — — (25,558 ) Other (1,842 ) — — — — (1,842 ) Unallocated corporate and other (27,400 ) — — — — (27,400 ) Total operating income $ 40,445 $ (400 ) $ (244 ) $ — $ (644 ) $ 39,801 Three months ended December 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 456,179 $ 669 $ — $ 5,265 $ 5,934 $ 462,113 International 45,254 502 — — 502 45,756 Manufacturing / Wholesale: Intersegment revenues 56,160 — — — — 56,160 Third party 56,304 322 (1,672 ) — (1,350 ) 54,954 Subtotal Manufacturing / Wholesale 112,464 322 (1,672 ) — (1,350 ) 111,114 Total reportable segment revenues 613,897 1,493 (1,672 ) 5,265 5,086 618,983 Elimination of intersegment revenues (56,160 ) — — — — (56,160 ) Total revenue $ 557,737 $ 1,493 $ (1,672 ) $ 5,265 $ 5,086 $ 562,823 Operating loss: U.S. and Canada $ (379,616 ) $ 669 $ — $ — $ 669 $ (378,947 ) International 13,660 502 — — 502 14,162 Manufacturing / Wholesale (5,999 ) 322 (220 ) — 102 (5,897 ) Total reportable segment operating loss (371,955 ) 1,493 (220 ) — 1,273 (370,682 ) Unallocated corporate costs (22,276 ) — — — — (22,276 ) Total operating loss $ (394,231 ) $ 1,493 $ (220 ) $ — $ 1,273 $ (392,958 ) Year ended December 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 1,993,444 $ 2,063 $ — $ 23,424 $ 25,487 $ 2,018,931 International 177,359 419 — — 419 177,778 Manufacturing / Wholesale: Intersegment revenues 231,495 — — — — 231,495 Third party 216,053 987 1,031 — 2,018 218,071 Subtotal Manufacturing / Wholesale 447,548 987 1,031 — 2,018 449,566 Total reportable segment revenues 2,618,351 3,469 1,031 23,424 27,924 2,646,275 Other 66,182 — — — — 66,182 Elimination of intersegment revenues (231,495 ) — — — — (231,495 ) Total revenue $ 2,453,038 $ 3,469 $ 1,031 $ 23,424 $ 27,924 $ 2,480,962 Operating loss: U.S. and Canada $ (246,097 ) $ 1,993 $ — $ — $ 1,993 $ (244,104 ) International 60,568 419 — — 419 60,987 Manufacturing / Wholesale 47,990 987 198 — 1,185 49,175 Total reportable segment operating loss (137,539 ) 3,399 198 — 3,597 (133,942 ) Corporate costs (102,114 ) — — — — (102,114 ) Other (20,760 ) — — — — (20,760 ) Unallocated corporate and other (122,874 ) — — — — (122,874 ) Total operating loss $ (260,413 ) $ 3,399 $ 198 $ — $ 3,597 $ (256,816 ) Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, which requires lessees to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments for all leases with a term greater than 12 months. This standard is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2018 and is required to be applied using a modified retrospective approach for all leases existing at, or entered into after, the beginning of the earliest comparative period presented. The Company has a significant number of leases, and as a result, expects this guidance to have a material impact on its Consolidated Balance Sheet, the impact of which is currently being evaluated.

REVENUE

REVENUE	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Revenue is recognized when obligations under the terms of a contract with the customer are satisfied; generally, this occurs with the transfer of control of products or services. The Company satisfies performance obligations either over time or at a point in time as discussed in further detail below. Revenue is measured as the amount of consideration expected to be received in exchange for transferring goods or providing services. Applicable sales tax collected concurrent with revenue-producing activities are excluded from revenue. U.S. and Canada Revenue The following is a summary of revenue disaggregated by major source in the U.S. and Canada segment: Three months ended March 31, 2018 2017 U.S. company-owned product sales: (1) (in thousands) Protein $ 87,670 $ 92,263 Performance supplements 75,616 73,308 Weight management 39,787 40,517 Vitamins 50,371 51,236 Herbs / Greens 16,158 15,717 Wellness 47,701 48,421 Health / Beauty 48,054 48,710 Food / Drink 25,360 24,122 General merchandise 7,062 7,864 Total U.S. company-owned product sales $ 397,779 $ 402,158 Wholesale sales to franchisees 57,160 64,281 Royalties and franchise fees 8,748 9,331 Sublease income 11,765 12,596 Cooperative advertising and other franchise support fees 5,533 6,041 Gold Card revenue recognized in U.S. (2) — 24,399 Other (3) 31,429 17,815 Total U.S. and Canada revenue $ 512,414 $ 536,621 (1) Includes GNC.com sales. (2) The Gold Card Member Pricing program in the U.S. was discontinued in December 2016 in connection with the launch of the One New GNC which resulted in $24.4 million of deferred Gold Card revenue being recognized in the first quarter of 2017, net of $1.4 million in applicable coupon redemptions. (3) Includes revenue primarily related to Canada operations and loyalty programs, myGNC Rewards and PRO Access. The increase primarily relates to the Company's loyalty programs. International Revenues The following is a summary of the revenue disaggregated by major source in the International reportable segment: Three months ended March 31, 2018 2017 (in thousands) Wholesale sales to franchisees $ 21,760 $ 25,556 Royalties and franchise fees 6,621 6,571 Other (*) 11,684 7,624 Total International revenue $ 40,065 $ 39,751 (*) Includes revenue primarily related to China operations and company-owned stores located in Ireland. Manufacturing / Wholesale Revenue The following is a summary of the revenue disaggregated by major source in the Manufacturing / Wholesale reportable segment: Three months ended March 31, 2018 2017 (in thousands) Third-party contract manufacturing $ 32,722 $ 33,742 Intersegment sales 64,663 61,298 Wholesale partner sales 22,332 22,092 Total Manufacturing / Wholesale revenue $ 119,717 $ 117,132 Revenue by Geography The following is a summary of the revenue by geography. Three months ended March 31, 2018 2017 Total revenues by geographic areas: (in thousands) United States $ 572,231 $ 621,023 Foreign 35,302 33,925 Total revenues $ 607,533 $ 654,948 Revenue Recognition Policies Within the U.S. and Canada segment, retail sales in company-owned stores are recognized at the point of sale. Revenue related to e-commerce sales is recognized upon shipment based on meeting the transfer of control criteria. The Company has made a policy election to treat shipping and handling as costs to fulfill the contract, and as a result, any fees received from customers are included in the transaction price allocated to the performance obligation of providing goods with a corresponding amount accrued within cost of sales for amounts paid to applicable carriers. Taxes collected from customers relating to product sales and remitted to governmental authorities are excluded from revenue. A provision for anticipated returns is recorded through a reduction of sales and cost of sales (for product that can be resold or returned to vendors) in the period that the related sales are recorded. Effective with the launch of the One New GNC on December 29, 2016, the Company introduced myGNC Rewards, a free points-based loyalty program while discontinuing its Gold Card Member Pricing program system-wide in the U.S. The loyalty program enables customers to earn points based on their purchases. Points earned by members are valid for one year and may be redeemed for cash discounts on any product the Company sells at both company-owned or franchise locations. The Company defers the estimated standalone selling price of points related to this program as a reduction to revenue as points are earned by allocating a portion of the transaction price the customer pays to a loyalty program liability within deferred revenue and other current liabilities on the Consolidated Balance Sheet. The estimated selling price of each point is based on the estimated value of product for which the point is expected to be redeemed, net of points not expected to be redeemed, based on historical redemption rates. When a customer redeems earned points, revenue is recognized with a corresponding reduction to the program liability. Also effective with the launch of the One New GNC, the Company began offering a paid membership program, PRO Access, for $39.99 per year, which provides members with the delivery of sample boxes throughout the membership year, as well as the offering of certain other benefits including the opportunity to earn triple points on a periodic basis. The boxes include sample merchandise and other materials. The Company allocates the transaction price of the membership to the sample boxes and other benefits based on estimated relative stand-alone prices. The membership price paid is recorded within deferred revenue and other current liabilities on the Consolidated Balance Sheet and recognized as revenue as the underlying performance obligations are satisfied. Revenue from gift cards is recognized when the gift card is redeemed. Gift cards do not have expiration dates and are not required to be escheated to government authorities. Utilizing historical redemption rates, the Company recognizes revenue for amounts not expected to be redeemed proportionately as other gift card balances are redeemed. Revenues from domestic and international franchisees include wholesale product sales, franchise fees and royalties, as well as cooperative advertising and other franchise support fees specific to domestic franchisees. Revenues are recorded within the U.S. and Canada segment for domestic franchisees and the International segment for international franchisees. The Company's franchisees purchase a significant amount of the products they sell in their retail stores from the Company at wholesale prices. Revenue on product sales to franchisees and other franchise support fees (including construction, equipment and other administrative fees) are recognized upon transfer of control to the franchisee, net of estimated returns and allowances. Franchise license fees, royalties and continuing services, such as cooperative advertising, are not separate and distinct performance obligations as they are highly dependent on each other in supporting the overall brand. Franchise fees for the license are paid in advance, and are deferred and recognized over the applicable license term as the Company satisfies the performance obligation of granting the customer access to the rights of the Company’s intellectual property. Franchise royalties and cooperative advertising contributions are variable consideration based on a percentage of the franchisees' retail sales, which are recognized in the period the franchisees' underlying sales occur, and are not included in the upfront transaction price for the overall performance obligation relating to providing access to the Company's intellectual property. The Manufacturing / Wholesale segment sells product to the Company's other segments, which is eliminated in consolidation, and third-party customers. Revenue is recognized over time, net of estimated returns and allowances, as manufacturing occurs if the customized goods have no alternative use (specially made for the end customer) and the Company has an enforceable right to payment for performance completed to date (even if such right is not enforced in practice). The selection of the method to measure progress towards completion requires judgment and is based on the nature of the products or services to be provided. The Company uses the cost-to-cost measure of progress for its contracts because it best depicts the transfer of control to the customer which occurs as the Company incurs costs on its contracts. Under the cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligation. Revenues, including estimated fees or profits, are recorded proportionally as costs are incurred. Costs to fulfill include labor, materials, other direct costs and an allocation of indirect costs, which are recognized as cost of sales as revenue is recognized. Services for specialty manufacturing contracts typically have an expected duration of less than one year. Balances from Contracts with Customers Contract assets relating to specialty manufacturing include amounts related to our contractual right to consideration for completed performance obligations not yet invoiced, which are recognized along with the associated revenue and were $26.7 million and $24.3 million at March 31, 2018 and December 31, 2017, respectively recorded within prepaid and other current assets on the accompanying Consolidated Balance Sheets (with a corresponding reduction to inventory at cost). Contract liabilities include payments received in advance of performance under the contract, and are realized with the associated revenue recognized under the contract. The following table presents changes in the Company’s contract liabilities during the three months ended March 31, 2018: Balance at Beginning of Period Additions Deductions Balance at the End of Period (in thousands) Deferred franchise and license fees $ 38,011 1,442 (2,557 ) $ 36,896 PRO Access and loyalty program points 24,464 17,149 (15,342 ) 26,271 Gift card liability 4,172 968 (2,499 ) 2,641 The Company's PRO Access and loyalty program points are recorded within deferred revenue and other current liabilities on the Consolidated Balance Sheets. Deferred franchise and license fees are recorded within deferred revenue and other current liabilities and other long-term liabilities on the Consolidated Balance Sheets. As of March 31, 2018, the Company had deferred franchise fees with unsatisfied performance obligations extending throughout 2028 of $36.9 million , of which approximately $7.9 million is expected to be recognized over the next 12 months. The Company has elected to use the practical expedient allowed under the rules of adoption to not disclose the duration of the remaining unsatisfied performance obligations for contracts with an original expected length of one year or less.

INVENTORY

INVENTORY	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY The net realizable value of inventory consisted of the following: March 31, 2018 December 31, 2017 (*) (in thousands) Finished product ready for sale $ 449,540 $ 432,092 Work-in-process, bulk product and raw materials 55,037 51,225 Packaging supplies 3,391 2,415 Inventory $ 507,968 $ 485,732 (*) The balances as of December 31, 2017 have been revised in connection with the adoption of ASC 606 to include a reduction to inventory as applicable custom manufacturing services are completed. Refer to Note 2, "Basis of Presentation" for more information.

LONG-TERM DEBT _ INTEREST EXPEN

LONG-TERM DEBT / INTEREST EXPENSE	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
LONG-TERM DEBT / INTEREST EXPENSE	LONG-TERM DEBT / INTEREST EXPENSE Long-term debt consisted of the following: March 31, December 31, (in thousands) Tranche B-1 Term Loan (net of $0.1 million and $0.9 million discount) $ 150,630 $ 1,130,320 Tranche B-2 Term Loan (net of $30.8 million discount) 662,788 — FILO Term Loan (net of $18.4 million discount) 256,634 — Unpaid original issuance discount 19,587 — Revolving Credit Facility 17,500 — Notes 169,833 167,988 Debt issuance costs (1,083 ) (1,285 ) Total debt 1,275,889 1,297,023 Less: current debt (213,111 ) — Long-term debt $ 1,062,778 $ 1,297,023 Refinancing of Senior Credit Facility On February 28, 2018, the Company amended and restated its Senior Credit Facility (the “Amendment”, and the Senior Credit Facility as so amended, the "Term Loan Agreement") formerly consisting of a $1,131.2 million term loan facility due in March 2019 and a $300.0 million revolving credit facility that was scheduled to mature in September 2018. The Amendment included an extension of the maturity date for $704.3 million of the $1,131.2 million term loan facility from March 2019 to March 2021 (the “Tranche B-2 Term Loan). However, if more than $50.0 million of the Company's Notes have not been repaid, converted or effectively discharged prior to such date (“Existing Indenture Discharge”), the maturity date becomes May 2020, subject to certain adjustments. The Amendment also terminated the existing $300.0 million revolving credit facility. After the effectiveness of the Amendment, the remaining term loan of $151.9 million continues to have a maturity date of March 2019 (the "Tranche B-1 Term Loan"). The Tranche B-2 Term Loan requires annual aggregate principal payments of at least $43 million and bears interest at a rate of LIBOR plus a margin of 8.75% per annum subject to change under certain circumstances (with a minimum and maximum possible interest rate of LIBOR plus a margin of 8.25% and 9.25% , respectively, per annum). Payments and interest associated with the Tranche B-1 Term Loan are consistent with past terms. The Term Loan Agreement is secured by a (i) first lien on certain assets of the Company primarily consisting of capital stock issued by General Nutrition Centers, Inc. ("Centers") and its subsidiaries, intellectual property and equipment (“Term Priority Collateral”) and (ii) second lien on certain assets of the Company primarily consisting of inventory and accounts receivable (“ABL Priority Collateral”). The Term Loan Agreement is guaranteed by all material, wholly-owned domestic subsidiaries of the Company (the “U.S. Guarantors”) and by General Nutrition Centres Company, an unlimited liability company organized under the laws of Nova Scotia (together with the U.S. Guarantors, the “Guarantors”). On February 28 2018, the Company also entered into a new asset-based credit agreement (the "ABL Credit Agreement"), consisting of: • a new $100 million asset-based Revolving Credit Facility (the "Revolving Credit Facility") with a maturity date of August 2022 (which maturity date will become May 2020, subject to certain adjustments, if the Existing Indenture Discharge has not occurred); and • a $275.0 million asset-based Term Loan Facility advanced on a “first-in, last-out” basis (the "FILO Term Loan") with a maturity date of December 2022 (which maturity date will become May 2020, subject to certain adjustments, if the Existing Indenture Discharge has not occurred). There are no scheduled amortization payments associated with the FILO Term Loan, which bears interest at a rate of LIBOR plus a margin of 7.00% per annum subject to decrease under certain circumstances (with a minimum possible interest rate of LIBOR plus a margin of 6.50% per annum). Outstanding borrowings under the Revolving Credit Facility bear interest at a rate of LIBOR plus 1.75% (subject to an increase or decrease of 0.25% based on the amount available to be drawn under the Revolving Credit Facility). The Company is also required to pay an annual fee to revolving lenders equal to a maximum of 2.0% (subject to adjustment based on the amount available to be be drawn under the Revolving Credit Facility) on outstanding letters of credit and an annual commitment fee of 0.375% on the undrawn portion of the Revolving Credit Facility subject to an increase to 0.5% based on the amount available to drawn under the Revolving Credit Facility. The FILO Term Loan and Revolving Credit Facility are secured by a (i) first lien on ABL Priority Collateral and (ii) second lien on Term Priority Collateral. The FILO Term Loan and Revolving Credit Facility are guaranteed by the Guarantors. In connection with the debt refinancing, the Company recognized a loss of $16.7 million , which primarily includes third-party fees relating to the Tranche B-2 Term Loan and the FILO Term Loan, the majority of which has been paid and is presented as an operating outflow on the accompanying Consolidated Statement of Cash Flows. In addition, the Company incurred $49.8 million consisting of an original issuance discount (“OID”) to the Tranche B-2 Term Loan and the FILO Term Loan lenders, of which 2% or $19.6 million is due the earlier of March 2019 or the closing of the Harbin transaction described in Note 18, “Subsequent Events” to the Company’s 2017 10-K. The OID together with $5.1 million in fees incurred relating to the Revolving Credit Facility (included within other long-term assets on the Consolidated Balance Sheet) will be amortized through the applicable maturity dates as an increase to interest expense. The $30.2 million portion of OID paid together with the Revolving Credit Facility fees resulted in $35.2 million presented as a financing outflow on the accompanying Consolidated Statement of Cash Flows. Included within the current debt above is the Tranche B-1 Term Loan balance, scheduled amortization payments on the Tranche B-2 Term Loan from March 31, 2018 through March 31, 2019 and the 2% OID that is due by March 2019. Under the Company’s Term Loan Agreement and ABL Credit Agreement (collectively, the "Credit Facilities"), the Company is required to make certain mandatory prepayments, including a requirement to prepay first the Tranche B-2 Term Loan (until repaid in full), second the FILO Term Loan (until repaid in full, but only if such prepayment is permitted under the ABL Credit Agreement), and third the Tranche B-1 Term Loan, in each case annually with amounts based on excess cash flow, as defined in the Company’s Credit Facilities, based on the results of the Company for the prior fiscal year. The first such payment will be due with respect to the year ending December 31, 2018. The payment will be 75% of excess cash flow for each such fiscal year, subject to a reduction to 50% based on the attainment of a certain Consolidated Net First Lien Leverage Ratio, and will be reduced by certain scheduled debt payment amounts. The Company expects this excess cash flow payment to be between $20 million and $30 million at 50% and $50 million and $60 million at 75% with respect to the year ending December 31, 2018, which is expected to be paid in the first quarter of 2019. The proceeds from the Harbin transaction, if received and used to pay down the debt prior to December 31, 2018, is expected to result in the Company's excess cash flow payment being at 50% . At March 31, 2018, the interest rates under the Tranche B-1 Term Loan, Tranche B-2 Term Loan, and the FILO Term Loan were 4.3% , 10.6% and 8.9% , respectively. At December 31, 2017, the interest rate under the Tranche B-1 Term Loan was 4.1% . The Revolving Credit Facility had a weighted average interest rate of 3.6% at March 31, 2018. At March 31, 2018, the Company had $72.3 million available under the Revolving Credit Facility, after giving effect to $17.5 million in borrowings and $10.2 million utilized to secure letters of credit. The Company’s Credit Facilities contain customary covenants, including limitations on the ability of GNC Corporation, Centers, and Centers' subsidiaries to, among other things, incur debt, grant liens on their assets, enter into mergers or liquidations, sell assets, make investments or acquisitions, make optional payments in respect of, or modify, certain other debt instruments, pay dividends or other payments on capital stock, or enter into arrangements that restrict their ability to pay dividends or grant liens. In addition, the Term Loan Agreement requires compliance, as of the end of each fiscal quarter of the Company, with a maximum Consolidated Net First Lien Leverage Ratio initially set at 5.50 to 1.00 through December 31, 2018 and decreasing to 5.00 to 1.00 from March 31, 2019 to December 31, 2019 and 4.25 to 1.00 thereafter. Depending on the amount available to be drawn under the Revolving Credit Facility, the ABL Credit Agreement requires compliance as of the end of each fiscal quarter of the Company with a minimum Fixed Charge Coverage Ratio of 1.00 to 1.00. The Company is currently in compliance, and expects to remain in compliance over the next twelve months, with the terms of its Credit Facilities. Convertible Debt The Company maintains a $ 188.6 million principal amount of 1.5% convertible senior notes due in 2020 (the "Notes"). The Notes consist of the following components: March 31, 2018 December 31, 2017 (in thousands) Liability component Principal $ 188,565 $ 188,565 Conversion feature (16,455 ) (18,065 ) Discount related to debt issuance costs (2,277 ) (2,512 ) Net carrying amount $ 169,833 $ 167,988 Interest Expense Interest expense consisted of the following: Three months ended March 31, 2018 2017 (in thousands) Tranche B-1 Term Loan coupon $ 8,058 $ 9,518 Tranche B-2 Term Loan coupon 6,824 — FILO Term Loan coupon 2,122 — Revolving Credit Facility 132 — Terminated revolving credit facility 316 1,289 Amortization of discount and debt issuance costs 1,755 625 Subtotal 19,207 11,432 Notes: Coupon 707 1,078 Amortization of conversion feature 1,610 2,357 Amortization of discount and debt issuance costs 244 306 Total Notes 2,561 3,741 Other 5 721 Interest expense, net $ 21,773 $ 15,894

FAIR VALUE MEASUREMENTS AND FIN

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS Accounting Standards Codification 820, Fair Value Measurements and Disclosures defines fair value as a market-based measurement that should be determined based on the assumptions that marketplace participants would use in pricing an asset or liability. As a basis for considering such assumptions, the standard establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value as follows: Level 1 — observable inputs such as quoted prices in active markets for identical assets and liabilities; Level 2 — observable inputs such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, other inputs that are observable, or can be corroborated by observable market data; and Level 3 — unobservable inputs for which there are little or no market data, which require the reporting entity to develop its own assumptions. The carrying amounts of cash and cash equivalents, receivables, accounts payable, accrued liabilities and the Revolving Credit Facility approximate their respective fair values. Based on the interest rates currently available and their underlying risk, the carrying value of franchise notes receivable recorded in other long-term assets approximates its fair value. The carrying values and estimated fair values of the term loans, net of discount, and Notes (net of the equity component classified in stockholders' equity and discount) were as follows: March 31, 2018 December 31, 2017 Carrying Amount Fair Value Carrying Amount Fair Value (in thousands) Tranche B-1 Term Loan $ 150,630 $ 148,551 $ 1,130,320 $ 930,592 Tranche B-2 Term Loan 662,788 618,878 — — FILO Term Loan 256,634 264,333 — — Notes 169,833 124,891 167,988 85,044 The fair values of the term loans were determined using the instrument’s trading value in markets that are not active, which are considered Level 2 inputs. The fair value of the Notes was determined based on quoted market prices and bond terms and conditions, which are considered Level 2 inputs.

CONTINGENCIES

CONTINGENCIES	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The Company is engaged in various legal actions, claims and proceedings arising in the normal course of business, including claims related to breach of contracts, product liability matters, intellectual property matters and employment-related matters resulting from the Company's business activities. The Company records accruals for outstanding legal matters when it believes it is probable that a loss will be incurred and the amount of such loss can be reasonably estimated. The Company evaluates, on a quarterly basis, developments in legal matters that could affect the amount of any accrual and developments that would make a loss contingency both probable and reasonably estimable. If a loss contingency is not both probable and estimable, the Company does not establish an accrued liability. The Company's contingencies are subject to substantial uncertainties, including for each such contingency the following, among other factors: (i) the procedural status of the case; (ii) whether the case has or may be certified as a class action suit; (iii) the outcome of preliminary motions; (iv) the impact of discovery; (v) whether there are significant factual issues to be determined or resolved; (vi) whether the proceedings involve a large number of parties and/or parties and claims in multiple jurisdictions or jurisdictions in which the relevant laws are complex or unclear; (vii) the extent of potential damages, which are often unspecified or indeterminate; and (viii) the status of settlement discussions, if any, and the settlement posture of the parties. Consequently, except as otherwise noted below with regard to a particular matter, the Company cannot predict with any reasonable certainty the timing or outcome of the legal matters described below, and the Company is unable to estimate a possible loss or range of loss. If the Company ultimately is required to make any payments in connection with an adverse outcome in any of the matters discussed below, it is possible that it could have a material adverse effect on the Company's business, financial condition, results of operations or cash flows. As a manufacturer and retailer of nutritional supplements and other consumer products that are ingested by consumers or applied to their bodies, the Company has been and is currently subjected to various product liability claims. Although the effects of these claims to date have not been material to the Company, it is possible that current and future product liability claims could have a material adverse effect on its business or financial condition, results of operations or cash flows. The Company currently maintains product liability insurance with a deductible/retention of $4.0 million per claim with an aggregate cap on retained loss of $10.0 million per policy year. The Company typically seeks and has obtained contractual indemnification from most parties that supply raw materials for its products or that manufacture or market products it sells. The Company also typically seeks to be added, and has been added, as an additional insured under most of such parties' insurance policies. However, any such indemnification or insurance is limited by its terms and any such indemnification, as a practical matter, is limited to the creditworthiness of the indemnifying party and its insurer, and the absence of significant defenses by the insurers. Consequently, the Company may incur material product liability claims, which could increase its costs and adversely affect its reputation, revenue and operating income. Litigation DMAA / Aegeline Claims . Prior to December 2013, the Company sold products manufactured by third parties that contained derivatives from geranium known as 1.3-dimethylpentylamine/ dimethylamylamine/ 13-dimethylamylamine, or "DMAA," which were recalled from the Company's stores in November 2013, and/or Aegeline, a compound extracted from bael trees. As of March 31, 2018, the Company was named in 29 personal injury lawsuits involving products containing DMAA and/or Aegeline. As a general matter, the proceedings associated with these personal injury cases, which generally seek indeterminate money damages, are in the early stages, and any losses that may arise from these matters are not probable or reasonably estimable at this time. The Company is contractually entitled to indemnification by its third-party vendors with regard to these matters, although the Company’s ability to obtain full recovery in respect of any such claims against it is dependent upon the creditworthiness of the vendors and/or their insurance coverage and the absence of any significant defenses available to its insurer. California Wage and Break Claims. On February 29, 2012, former Senior Store Manager, Elizabeth Naranjo, individually and on behalf of all others similarly situated, sued General Nutrition Corporation in the Superior Court of the State of California for the County of Alameda. The complaint contains eight causes of action, alleging, among other matters, meal, rest break and overtime violations for which indeterminate money damages for wages, penalties, interest, and legal fees are sought. As of March 31, 2018, an immaterial liability has been accrued in the accompanying financial statements. The Company intends to conduct further discovery and file a motion to decertify the class action prior to trial. The hearing for this motion is scheduled for April 27, 2018. Pennsylvania Fluctuating Workweek . On September 18, 2013, Tawny Chevalier and Andrew Hiller commenced a class action in the Court of Common Pleas of Allegheny County, Pennsylvania. Plaintiff asserted a claim against the Company for a purported violation of the Pennsylvania Minimum Wage Act ("PMWA"), challenging the Company's utilization of the "fluctuating workweek" method to calculate overtime compensation, on behalf of all employees who worked for the Company in Pennsylvania and who were paid according to the fluctuating workweek method. In October 2014, the Court entered an order holding that the use of the fluctuating workweek method violated the PMWA. In September 2016, the Court entered judgment in favor of Plaintiffs and the class in an immaterial amount, which has been recorded as a charge in the accompanying Consolidated Financial Statements. Plaintiffs subsequently filed a petition for an award of attorney's fees, costs and incentive payment. The court awarded an immaterial amount in legal fees. The Company appealed from the adverse judgment and the award of attorney's fees. On December 22, 2017, the Pennsylvania Superior Court held that the Company correctly determined the "regular rate" by dividing weekly compensation by all hours worked (rather than 40), but held that the regular rate must be multiplied by 1.5 (rather than 0.5) to determine the amount of overtime owed. Taking accumulated interest into account, the net result of the Superior Court's decision was to reduce the Company's liability by an immaterial amount, which has been reflected in the accompanying Consolidated Financial Statements. The Company filed a petition for appeal to the Pennsylvania Supreme Court on January 22, 2018. Jason Olive v. General Nutrition Corp. In April 2012, Jason Olive filed a complaint in the Superior Court of California, County of Los Angeles, for misappropriation of likeness in which he alleges that the Company continued to use his image in stores after the expiration of the license to do so in violation of common law and California statutes. Mr. Olive is seeking compensatory, punitive and statutory damages and attorneys’ fees and costs. The trial in this matter began on July 20, 2016 and concluded on August 8, 2016. The jury awarded plaintiff immaterial amounts for actual damages and emotional distress damages, which are accrued in the accompanying Consolidated Financial Statements. The jury refused to award plaintiff any of the profits he sought to disgorge, or punitive damages. The court entered judgment in the case on October 14, 2016. In addition to the verdict, the Company and Mr. Olive sought attorneys' fees and other costs from the Court. The Court refused to award attorney's fees to either side but awarded plaintiff an immaterial amount for costs. Plaintiff has appealed the judgment, and separately, the order denying attorney's fees. The Company has cross-appealed the judgment and the Court's denial of attorney fees. The appeals are currently pending. Oregon Attorney General. On October 22, 2015, the Attorney General for the State of Oregon sued GNC in Multnomah County Circuit Court for alleged violations of Oregon’s Unlawful Trade Practices Act, in connection with its sale in Oregon of certain third-party products. The Company is vigorously defending itself against these allegations. Along with its Amended Answer and Affirmative Defenses, the Company filed a counterclaim for declaratory relief, asking the court to make certain rulings in favor of the Company, and adding USPlabs, LLC and SK Laboratories as counterclaim defendants. In March 2018, the Oregon Attorney General filed a motion for summary judgment relating to its first claim for relief, which the Company is contesting. In April 2018, USPlabs, LLC filed a motion to stay the proceeding pending its criminal trial in the Northern District of Texas. Both motions are pending. The parties are in the process of exchanging discovery. The trial date is currently set for October 2018. As any losses that may arise from this matter are not probable or reasonably estimable at this time, no liability has been accrued in the accompanying Consolidated Financial Statements. Moreover, the Company does not anticipate that any such losses are likely to have a material impact on the Company, its business or results of operations. The Company is contractually entitled to indemnification and defense by its third-party vendors. Ultimately, however, the Company's ability to obtain full recovery in respect of any such claims against it is dependent upon the creditworthiness of its vendors and/or their insurance coverage and the absence of any significant defenses available to their insurers. Holland and Barrett License Litigation. On September 18, 2014, the Company's wholly-owned affiliate General Nutrition Investment Company ("GNIC") commenced proceedings in the U.K. High Court to determine if the license agreement from March 2003 between GNIC and Holland & Barrett International Ltd and Health and Diet Centers Ltd. (“Defendants”) was validly terminated. GNIC alleged that termination of the entire agreement was warranted due to several material breaches by Defendants, and that the agreement should be terminated related to five licensed GNC trademarks for lack of use for more than five years. On April 7, 2017, the Court issued its judgment that found that GNIC's notice of termination was invalid and while there were several breaches of the agreement, none were sufficiently material to justify termination. Under U.K. procedural rules, GNIC is required to pay some portion of Defendant’s legal costs. As a result, the Company recorded a charge of $2.1 million in the first quarter of 2017 and subsequently reached an agreement with the Defendants in relation to costs. The Defendants appealed part of the Court's judgment concerning findings in relation to the licensed GNIC trademarks, and that appeal will be heard the U.K.'s Court of Appeal in June 2018. E-Commerce Pricing Matters . In April 2016, Jenna Kaskorkis, et al. filed a complaint against General Nutrition Centers, Inc. followed by similar cases brought forth by Ashley Gennock in May 2016 and Kenneth Harrison in December 2016. Plaintiffs allege that the Company's promotional pricing on its website was misleading and did not fairly represent promotions based on average retail prices over a trended period of time being consistent with prices advertised as promotional. The Company attended a mediation with counsel for all plaintiffs and has reached a tentative agreement in the third quarter of 2017 on many of the key terms of a settlement. The matters have been effectively stayed while the parties remain in discussions. The Company currently expects any settlement to be in a form that does not require the recording of a contingent liability, except an immaterial amount the Company has accrued in the accompanying Consolidated Financial Statements. Government Regulation In November 2013, the Company received a subpoena from the U.S. Department of Justice ("DOJ") for information related to its investigation of a third party product vendor, USPlabs, LLC. The Company fully cooperated with the investigation of the vendor and the related products, all of which were discontinued in 2013. In December 2016, the Company reached agreement with the DOJ in connection with the Company's cooperation, which agreement acknowledges the Company relied on the representations and written guarantees of USPlabs and the Company's representation that it did not knowingly sell products not in compliance with the FDCA. Under the agreement, which includes an immaterial payment to the federal government, the Company will take a number of actions to broaden industry-wide knowledge of prohibited ingredients and improve compliance by vendors of third party products. These actions are in keeping with the leadership role the Company has taken in setting industry quality and compliance standards, and the Company's commitment over the course of the agreement ( 60 months) to support a combination of its and the industry's initiatives. Some of these actions include maintaining and continuously updating a list of restricted ingredients that will be prohibited from inclusion in any products that are sold by the Company. Vendors selling products to the Company for the sale of such products by the Company will be required to warrant that the products sold do not contain any of these restricted ingredients. In addition, the Company will develop and maintain a list of ingredients that the Company believes comply with the applicable provisions of the FDCA. Environmental Compliance In March 2008, the South Carolina Department of Health and Environmental Control (the "DHEC") requested that the Company investigate contamination associated with historical activities at its South Carolina facility. These investigations have identified chlorinated solvent impacts in soils and groundwater that extend offsite from the facility. The Company entered into a Voluntary Cleanup Contract with the DHEC regarding the matter on September 24, 2012. Pursuant to such contract, the Company has completed additional investigations with the DHEC's approval. The Company installed and began operating a pilot vapor extraction system under a portion of the facility in the second half of 2016, which was an immaterial cost to the Company, with DHEC's approval to assess the effectiveness of such a remedial system. After an initial period of monitoring, in October of 2017, the DHEC approved a work plan for extended monitoring of such system and the contamination into 2021. The Company will continue to consult with the DHEC on the next steps in the work after their review of the results of the extended monitoring is complete. At this stage of the investigation, however, it is not possible to estimate the timing and extent of any additional remedial action that may be required, the ultimate cost of remediation, or the amount of the Company's potential liability. Therefore, no liability has been recorded in the Company's Consolidated Financial Statements. In addition to the foregoing, the Company is subject to numerous federal, state, local and foreign environmental and health and safety laws and regulations governing its operations, including the handling, transportation and disposal of the Company's non-hazardous and hazardous substances and wastes, as well as emissions and discharges from its operations into the environment, including discharges to air, surface water and groundwater. Failure to comply with such laws and regulations could result in costs for remedial actions, penalties or the imposition of other liabilities. New laws, changes in existing laws or the interpretation thereof, or the development of new facts or changes in their processes could also cause the Company to incur additional capital and operating expenditures to maintain compliance with environmental laws and regulations and environmental permits. The Company is also subject to laws and regulations that impose liability and cleanup responsibility for releases of hazardous substances into the environment without regard to fault or knowledge about the condition or action causing the liability. Under certain of these laws and regulations, such liabilities can be imposed for cleanup of previously owned or operated properties, or for properties to which substances or wastes that were sent in connection with current or former operations at its facilities. The presence of contamination from such substances or wastes could also adversely affect the Company's ability to sell or lease its properties, or to use them as collateral for financing. From time to time, the Company has incurred costs and obligations for correcting environmental and health and safety noncompliance matters and for remediation at or relating to certain of the Company's properties or properties at which the Company's waste has been disposed. However, compliance with the provisions of national, state and local environmental laws and regulations has not had a material effect upon the Company's capital expenditures, earnings, financial position, liquidity or competitive position. The Company believes it has complied with, and is currently complying with, its environmental obligations pursuant to environmental and health and safety laws and regulations and that any liabilities for noncompliance will not have a material adverse effect on its business, financial performance or cash flows. However, it is difficult to predict future liabilities and obligations, which could be material.

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table represents the Company's basic and dilutive weighted-average shares: Three months ended March 31, 2018 2017 (in thousands) Basic weighted average shares 83,232 68,246 Effect of dilutive stock-based compensation awards 136 54 Diluted weighted average shares 83,368 68,300 The following awards were not included in the computation of diluted EPS because the impact of applying the treasury stock method was antidilutive or because certain conditions have not been met with respect to the Company's performance awards. Three months ended March 31, 2018 2017 (in thousands) Antidilutive: Time-based options and restricted stock awards 3,206 1,615 Performance-based restricted stock awards 536 — Contingently issuable: Performance-based restricted stock awards — 77 Performance-based restricted stock awards with a market condition 315 462 Total stock-based awards excluded from diluted EPS 4,057 2,154 The Company has applied the if-converted method to calculate dilution on the Notes in the current quarter, which has resulted in all 2.9 million underlying convertible shares being anti-dilutive.

SEGMENTS

SEGMENTS	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
SEGMENTS	SEGMENTS The Company aggregates its operating segments into three reportable segments, U.S. and Canada, International and Manufacturing / Wholesale. The Company fully allocates warehousing and distribution costs to its reportable segments. The Company's chief operating decision maker evaluates segment operating results based primarily on performance indicators, including revenue and operating income. Operating income of each reportable segment excludes certain items that are managed at the consolidated level, such as corporate costs. The Manufacturing / Wholesale segment manufactures and sells product to the U.S. and Canada and International segments at cost with a markup, which is eliminated at consolidation. In connection with the asset sale of Lucky Vitamin on September 30, 2017, their results are now included within Other for applicable prior periods to ensure comparability. The following table represents key financial information for each of the Company's reportable segments: Three months ended March 31, 2018 2017 (in thousands) Revenue: U.S. and Canada $ 512,414 $ 536,621 International 40,065 39,751 Manufacturing / Wholesale: Intersegment revenues 64,663 61,298 Third party 55,054 55,834 Subtotal Manufacturing / Wholesale 119,717 117,132 Total reportable segment revenues 672,196 693,504 Other — 22,742 Elimination of intersegment revenues (64,663 ) (61,298 ) Total revenue $ 607,533 $ 654,948 Operating income: U.S. and Canada $ 43,490 $ 50,490 International 14,464 14,869 Manufacturing / Wholesale 14,964 17,267 Total reportable segment operating income 72,918 82,626 Corporate costs (26,479 ) (28,074 ) Other (50 ) 416 Unallocated corporate costs and other (26,529 ) (27,658 ) Total operating income 46,389 54,968 Interest expense, net 21,773 15,894 Loss on debt refinancing 16,740 — Income before income taxes $ 7,876 $ 39,074 Refer to Note 3, "Revenue," for more information on the Company's reportable segments.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company recognized $1.7 million of income tax expense (or 21.4% of pre-tax income) during the three months ended March 31, 2018 compared with $14.3 million (or 36.7% of pre-tax income) in the prior year quarter. The Company's tax rate is based on income, statutory tax rates and tax planning opportunities available in the jurisdictions in which it operates. The reduction to the tax rate was primarily driven by Tax Reform legislation, enacted on December 22, 2017, known as The Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”). The 2017 Tax Act resulted in significant changes to the Internal Revenue Code, including a reduction in the corporate tax rate from 35% to 21%, which was effective for tax years beginning after December 31, 2017. At March 31, 2018 and December 31, 2017 , the Company had $5.5 million and $5.8 million of unrecognized tax benefits, respectively, excluding interest and penalties, which if recognized, would affect the effective tax rate. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense. The Company accrued $1.9 million at March 31, 2018 and December 31, 2017 , for potential interest and penalties associated with uncertain tax positions. To the extent interest and penalties are not assessed with respect to the ultimate settlement of uncertain tax positions, amounts previously accrued will be reversed as a reduction to income tax expense. On December 22, 2017, Staff Accounting Bulletin No. 118 was issued to address the application of GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the 2017 Tax Act. The Consolidated Financial Statements for the year ended December 31, 2017 included an immaterial provisional tax impact related to deemed repatriated earnings. The ultimate impact may differ from these provisional amounts, due to, among other things, additional analysis, changes in interpretations and assumptions the Company has made and additional regulatory guidance that may be issued. Any subsequent adjustment will be recorded to current tax expense in the quarter of 2018 when the analysis is complete. GNC Holdings, Inc. files a consolidated federal tax return and various consolidated and separate tax returns as prescribed by the tax laws of the state, local and international jurisdictions in which it and its subsidiaries operate. The statutes of limitation for the Company’s U.S. federal income tax returns are closed for years through 2013. The Company has various state and local jurisdiction tax years open to examination (the earliest open period is generally 2011).

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, which requires lessees to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments for all leases with a term greater than 12 months. This standard is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2018 and is required to be applied using a modified retrospective approach for all leases existing at, or entered into after, the beginning of the earliest comparative period presented. The Company has a significant number of leases, and as a result, expects this guidance to have a material impact on its Consolidated Balance Sheet, the impact of which is currently being evaluated. Recently Adopted Accounting Pronouncements In May 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-09, which amends the scope of modification accounting for share-based payment arrangements. This standard states that an entity should account for the effects of a modification unless all of the following are met: 1) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified (if the modification does not affect any of the inputs to the valuation technique that the entity uses to value the award, the entity is not required to estimate the value immediately before and after the modification); 2) the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; and 3) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The standard is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted this standard during the first quarter of fiscal 2018 which did not have an impact to the Company's Consolidated Financial Statements. In August 2016, the FASB issued ASU 2016-15, which addresses changes to the classification of certain cash receipts and cash payments within the statement of cash flows in order to address diversity in practice. In November 2016, the FASB issued ASU 2016-18, which requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents and amounts generally described as restricted cash and restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. Both standards are effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017. In connection with the adoption of ASU 2016-15, the Company presented the third-party fees relating to the term loan refinancing as an operating cash flow on the Consolidated Statements of Cash Flows. The adoption of ASU 2016-18 did not have an impact to the Consolidated Statement of Cash Flows. Adoption of New Revenue Recognition Standard In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which updates revenue recognition guidance relating to contracts with customers. This standard states that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This standard is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017. The Company adopted ASU 2014-09 and its related amendments (collectively known as "ASC 606") during the first quarter of fiscal 2018 using the full retrospective method. The adoption of ASC 606 does not impact recognition of point-of-sale revenue in company-owned stores, most wholesale sales, royalties and sublease revenue, together which account for approximately 90% of the Company’s revenue. The new standard has no impact on the timing or classification of the Company’s cash flows as reported in the Consolidated Statement of Cash Flows and is not expected to have a significant impact on the Company’s Consolidated Statement of Operations in future periods.
Revenue Recognition	Franchise fees. The Company's previous accounting policy for franchise and license fees received for new store openings and renewals was to recognize these fees when earned per the contract terms, which is when a new store opens or at the start of a new term. In accordance with the new guidance, these fees are now deferred and recognized over the applicable license term as the Company satisfies the performance obligation of granting the customer access to the rights of the Company’s intellectual property. This change impacted all of the Company’s reportable segments. In addition, franchise fees received as part of a sale of a company-owned store to a franchisee are now recorded as described above as part of revenue and will no longer be presented as part of gains on refranchising. Cooperative advertising and other franchise support fees. The Company previously classified advertising and other franchise support fees received from domestic franchisees as a reduction to selling, general and administrative expense and cost of sales on the Consolidated Statement of Operations. In accordance with the new guidance, these fees are now required to be classified as revenue within the U.S. and Canada segment. The new standard does not impact the timing of recognition of this income or the Consolidated Balance Sheet. Specialty manufacturing. The Company previously recognized revenue for products manufactured and sold to customers at a point in time when risk of loss, title and insurable risks have transferred to the customer, net of estimated returns and allowances. Under the new standard, revenue is required to be recognized over time as manufacturing occurs if the customized goods have no alternative use to the manufacturer, and the manufacturer has an enforceable right to payment for performance completed to date. This change impacts contract manufacturing sales to third-parties recorded in the Manufacturing / Wholesale segment. The Company is now recording a reduction to inventory as applicable custom manufacturing services are completed with a corresponding contract asset including the applicable markup, recorded within prepaid and other current assets on the Consolidated Balance Sheet. E-commerce revenues. The Company previously recorded revenue to its e-commerce customers upon delivery. Under the new guidance, the Company is now recognizing revenue upon shipment based on meeting the transfer of control criteria. The Company has made a policy election to treat shipping and handling as costs to fulfill the contract, and as a result, any fees received from customers are included in the transaction price allocated to the performance obligation of providing goods with a corresponding amount accrued within cost of sales for amounts paid to applicable carriers. The Company has not revised prior period balances for e-commerce revenues because the changes are not material. Loyalty. Effective with the launch of the One New GNC on December 29, 2016, the Company introduced a free points-based myGNC Rewards loyalty program system-wide in the U.S. The Company utilized the new revenue recognition standard to account for this program in 2017, the difference of which was immaterial relative to the standard in effect at that time.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The impact of the adoption of ASC 606 on the Company's Consolidated Balance Sheet as of December 31, 2017 was as follows: As Previously Reported Franchise Fees Specialty Manufacturing Total Adjustments As Revised (in thousands) Inventory $ 506,858 $ — $ (21,126 ) $ (21,126 ) $ 485,732 Prepaid and other current assets 42,320 — 24,328 24,328 66,648 Total current assets 739,829 — 3,202 3,202 743,031 Total assets $ 1,516,561 $ — $ 3,202 $ 3,202 $ 1,519,763 Deferred revenue and other current liabilities $ 108,672 $ 5,409 $ — $ 5,409 $ 114,081 Total current liabilities 261,690 5,409 — 5,409 267,099 Deferred income taxes 64,121 (8,868 ) 807 (8,061 ) 56,060 Other long-term liabilities 55,721 29,781 — 29,781 85,502 Total long-term liabilities 1,416,865 20,913 807 21,720 1,438,585 Total liabilities 1,678,555 26,322 807 27,129 1,705,684 Retained earnings 567,741 (26,322 ) 2,395 (23,927 ) 543,814 Total stockholders' deficit (161,994 ) (26,322 ) 2,395 (23,927 ) (185,921 ) Total liabilities and stockholders' deficit $ 1,516,561 $ — $ 3,202 $ 3,202 $ 1,519,763 The impact of the adoption of ASC 606 on the Consolidated Statements of Operations for the year ended December 31, 2017, and interim periods within 2017, was as follows: Three months ended March 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 644,838 $ 983 $ 3,086 $ 6,041 $ 10,110 $ 654,948 Cost of sales (1) 431,867 — 2,624 595 3,219 $ 435,086 Gross profit 212,971 983 462 5,446 6,891 219,862 SG&A (2) 160,581 — — 5,446 5,446 166,027 Gains on refranchising (154 ) 30 — — 30 (124 ) Other income, net (1,009 ) — — — — (1,009 ) Operating income 53,553 953 462 — 1,415 54,968 Interest expense, net 15,894 — — — — 15,894 Income before income taxes 37,659 953 462 — 1,415 39,074 Income tax expense 13,809 350 171 — 521 14,330 Net income $ 23,850 $ 603 $ 291 $ — $ 894 $ 24,744 Earnings per share: Basic $ 0.35 $ 0.01 $ — $ — $ 0.01 $ 0.36 Diluted $ 0.35 $ 0.01 $ — $ — $ 0.01 $ 0.36 Three months ended June 30, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 640,994 $ 1,353 $ 1,542 $ 6,349 $ 9,244 $ 650,238 Cost of sales (1) 428,271 — 1,342 842 2,184 430,455 Gross profit 212,723 1,353 200 5,507 7,060 219,783 SG&A (2) 154,033 — — 5,507 5,507 159,540 Long-lived asset impairments 19,356 — — — — 19,356 Other income, net (486 ) — — — — (486 ) Operating income 39,820 1,353 200 — 1,553 41,373 Interest expense, net 16,067 — — — — 16,067 Income before income taxes 23,753 1,353 200 — 1,553 25,306 Income tax expense 8,092 497 73 — 570 8,662 Net income $ 15,661 $ 856 $ 127 $ — $ 983 $ 16,644 Earnings per share: Basic $ 0.23 $ 0.01 $ — $ — $ 0.01 $ 0.24 Diluted $ 0.23 $ 0.01 $ — $ — $ 0.01 $ 0.24 Three months ended September 30, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 609,469 $ (360 ) $ (1,925 ) $ 5,769 $ 3,484 $ 612,953 Cost of sales (1) 412,663 — (1,681 ) 679 (1,002 ) 411,661 Gross profit 196,806 (360 ) (244 ) 5,090 4,486 201,292 SG&A (2) 150,961 — — 5,090 5,090 156,051 Gains on refranchising (230 ) 40 — — 40 (190 ) Long-lived asset impairments 3,861 — — — — 3,861 Other loss, net 1,769 — — — — 1,769 Operating income 40,445 (400 ) (244 ) — (644 ) 39,801 Interest expense, net 16,339 — — — — 16,339 Income before income taxes 24,106 (400 ) (244 ) — (644 ) 23,462 Income tax expense 2,643 (146 ) (91 ) — (237 ) 2,406 Net income $ 21,463 $ (254 ) $ (153 ) $ — $ (407 ) $ 21,056 Earnings per share: Basic $ 0.31 $ — $ — $ — $ — $ 0.31 Diluted $ 0.31 $ — $ — $ — $ — $ 0.31 Three months ended December 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 557,737 $ 1,493 $ (1,672 ) $ 5,265 $ 5,086 $ 562,823 Cost of sales (1) 380,190 — (1,452 ) 600 (852 ) 379,338 Gross profit 177,547 1,493 (220 ) 4,665 5,938 183,485 SG&A (2) 137,986 — — 4,665 4,665 142,651 Long-lived asset impairments 434,577 — — — — 434,577 Other income, net (785 ) — — — — (785 ) Operating loss (394,231 ) 1,493 (220 ) — 1,273 (392,958 ) Interest expense, net 15,921 — — — — 15,921 Gain on convertible debt and debt refinancing costs (10,996 ) — — — — (10,996 ) Loss before income taxes (399,156 ) 1,493 (220 ) — 1,273 (397,883 ) Income tax benefit (3) (189,331 ) 4,606 (452 ) — 4,154 (185,177 ) Net loss $ (209,825 ) $ (3,113 ) $ 232 $ — $ (2,881 ) $ (212,706 ) Loss per share: Basic $ (2.99 ) $ (0.04 ) $ — $ — $ (0.04 ) $ (3.03 ) Diluted $ (2.99 ) $ (0.04 ) $ — $ — $ (0.04 ) $ (3.03 ) Year ended December 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands, except per share amounts) Revenue $ 2,453,038 $ 3,469 $ 1,031 $ 23,424 $ 27,924 $ 2,480,962 Cost of sales (1) 1,652,991 — 833 2,716 3,549 1,656,540 Gross profit 800,047 3,469 198 20,708 24,375 824,422 SG&A (2) 603,561 — — 20,708 20,708 624,269 Gains on refranchising (384 ) 70 — — 70 (314 ) Long-lived asset impairments 457,794 — — — — 457,794 Other income, net (511 ) — — — — (511 ) Operating loss (260,413 ) 3,399 198 — 3,597 (256,816 ) Interest expense, net 64,221 — — — — 64,221 Gain on convertible debt and debt refinancing costs (10,996 ) — — — — (10,996 ) Loss before income taxes (313,638 ) 3,399 198 — 3,597 (310,041 ) Income tax benefit (3) (164,787 ) 5,307 (299 ) — 5,008 (159,779 ) Net loss $ (148,851 ) $ (1,908 ) $ 497 $ — $ (1,411 ) $ (150,262 ) Loss per share: Basic $ (2.16 ) $ (0.03 ) $ 0.01 $ — $ (0.02 ) $ (2.18 ) Diluted $ (2.16 ) $ (0.03 ) $ 0.01 $ — $ (0.02 ) $ (2.18 ) (1) Includes warehousing, distribution and occupancy. (2) Defined as selling, general and administrative expense. (3) Adjustments include $3.7 million non-cash tax expense related to the remeasurement of the applicable net deferred tax assets in connection with the 2017 Tax Act. The impact of adoption of ASC 606 on the Company's reportable segments was as follows: Three months ended March 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 530,179 $ 401 $ — $ 6,041 $ 6,442 $ 536,621 International 39,417 334 — — 334 39,751 Manufacturing / Wholesale: Intersegment revenues 61,298 — — — — 61,298 Third party 52,500 248 3,086 — 3,334 55,834 Subtotal Manufacturing / Wholesale 113,798 248 3,086 — 3,334 117,132 Total reportable segment revenues 683,394 983 3,086 6,041 10,110 693,504 Other 22,742 — — — — 22,742 Elimination of intersegment revenues (61,298 ) — — — — (61,298 ) Total revenue $ 644,838 $ 983 $ 3,086 $ 6,041 $ 10,110 $ 654,948 Operating income: U.S. and Canada $ 50,119 $ 371 $ — $ — $ 371 $ 50,490 International 14,535 334 — — 334 14,869 Manufacturing / Wholesale 16,557 248 462 — 710 17,267 Total reportable segment operating income 81,211 953 462 — 1,415 82,626 Corporate costs (28,074 ) — — — — (28,074 ) Other 416 — — — — 416 Unallocated corporate and other (27,658 ) — — — (27,658 ) Total operating income $ 53,553 $ 953 $ 462 $ — $ 1,415 $ 54,968 Three months ended June 30, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 520,804 $ 661 $ — $ 6,349 $ 7,010 $ 527,814 International 43,631 182 — — 182 43,813 Manufacturing / Wholesale: Intersegment revenues 56,000 — — — — 56,000 Third party 53,945 510 1,542 — 2,052 55,997 Subtotal Manufacturing / Wholesale 109,945 510 1,542 — 2,052 111,997 Total reportable segment revenues 674,380 1,353 1,542 6,349 9,244 683,624 Other 22,614 — — — — 22,614 Elimination of intersegment revenues (56,000 ) — — — — (56,000 ) Total revenue $ 640,994 $ 1,353 $ 1,542 $ 6,349 $ 9,244 $ 650,238 Operating income: U.S. and Canada $ 51,829 $ 661 $ — $ — $ 661 $ 52,490 International 15,605 182 — — 182 15,787 Manufacturing / Wholesale 17,927 510 200 — 710 18,637 Total reportable segment operating income 85,361 1,353 200 — 1,553 86,914 Corporate costs (26,207 ) — — — — (26,207 ) Other (19,334 ) — — — — (19,334 ) Unallocated corporate and other (45,541 ) — — — — (45,541 ) Total operating income $ 39,820 $ 1,353 $ 200 $ — $ 1,553 $ 41,373 Three months ended September 30, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 486,282 $ 332 $ — $ 5,769 $ 6,101 $ 492,383 International 49,057 (599 ) — — (599 ) 48,458 Manufacturing / Wholesale: Intersegment revenues 58,037 — — — — 58,037 Third party 53,304 (93 ) (1,925 ) — (2,018 ) 51,286 Subtotal Manufacturing / Wholesale 111,341 (93 ) (1,925 ) — (2,018 ) 109,323 Total reportable segment revenues 646,680 (360 ) (1,925 ) 5,769 3,484 650,164 Other 20,826 — — — — 20,826 Elimination of intersegment revenues (58,037 ) — — — — (58,037 ) Total revenue $ 609,469 $ (360 ) $ (1,925 ) $ 5,769 $ 3,484 $ 612,953 Operating income: U.S. and Canada $ 31,572 $ 292 $ — $ — $ 292 $ 31,864 International 16,768 (599 ) — — (599 ) 16,169 Manufacturing / Wholesale 19,505 (93 ) (244 ) — (337 ) 19,168 Total reportable segment operating income 67,845 (400 ) (244 ) — (644 ) 67,201 Corporate costs (25,558 ) — — — — (25,558 ) Other (1,842 ) — — — — (1,842 ) Unallocated corporate and other (27,400 ) — — — — (27,400 ) Total operating income $ 40,445 $ (400 ) $ (244 ) $ — $ (644 ) $ 39,801 Three months ended December 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 456,179 $ 669 $ — $ 5,265 $ 5,934 $ 462,113 International 45,254 502 — — 502 45,756 Manufacturing / Wholesale: Intersegment revenues 56,160 — — — — 56,160 Third party 56,304 322 (1,672 ) — (1,350 ) 54,954 Subtotal Manufacturing / Wholesale 112,464 322 (1,672 ) — (1,350 ) 111,114 Total reportable segment revenues 613,897 1,493 (1,672 ) 5,265 5,086 618,983 Elimination of intersegment revenues (56,160 ) — — — — (56,160 ) Total revenue $ 557,737 $ 1,493 $ (1,672 ) $ 5,265 $ 5,086 $ 562,823 Operating loss: U.S. and Canada $ (379,616 ) $ 669 $ — $ — $ 669 $ (378,947 ) International 13,660 502 — — 502 14,162 Manufacturing / Wholesale (5,999 ) 322 (220 ) — 102 (5,897 ) Total reportable segment operating loss (371,955 ) 1,493 (220 ) — 1,273 (370,682 ) Unallocated corporate costs (22,276 ) — — — — (22,276 ) Total operating loss $ (394,231 ) $ 1,493 $ (220 ) $ — $ 1,273 $ (392,958 ) Year ended December 31, 2017 As Previously Reported Franchise Fees Specialty Manufacturing Cooperative Advertising and Other Franchise Support Fees Total Adjustments As Revised (in thousands) Revenue: U.S. and Canada $ 1,993,444 $ 2,063 $ — $ 23,424 $ 25,487 $ 2,018,931 International 177,359 419 — — 419 177,778 Manufacturing / Wholesale: Intersegment revenues 231,495 — — — — 231,495 Third party 216,053 987 1,031 — 2,018 218,071 Subtotal Manufacturing / Wholesale 447,548 987 1,031 — 2,018 449,566 Total reportable segment revenues 2,618,351 3,469 1,031 23,424 27,924 2,646,275 Other 66,182 — — — — 66,182 Elimination of intersegment revenues (231,495 ) — — — — (231,495 ) Total revenue $ 2,453,038 $ 3,469 $ 1,031 $ 23,424 $ 27,924 $ 2,480,962 Operating loss: U.S. and Canada $ (246,097 ) $ 1,993 $ — $ — $ 1,993 $ (244,104 ) International 60,568 419 — — 419 60,987 Manufacturing / Wholesale 47,990 987 198 — 1,185 49,175 Total reportable segment operating loss (137,539 ) 3,399 198 — 3,597 (133,942 ) Corporate costs (102,114 ) — — — — (102,114 ) Other (20,760 ) — — — — (20,760 ) Unallocated corporate and other (122,874 ) — — — — (122,874 ) Total operating loss $ (260,413 ) $ 3,399 $ 198 $ — $ 3,597 $ (256,816 )

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	U.S. and Canada Revenue The following is a summary of revenue disaggregated by major source in the U.S. and Canada segment: Three months ended March 31, 2018 2017 U.S. company-owned product sales: (1) (in thousands) Protein $ 87,670 $ 92,263 Performance supplements 75,616 73,308 Weight management 39,787 40,517 Vitamins 50,371 51,236 Herbs / Greens 16,158 15,717 Wellness 47,701 48,421 Health / Beauty 48,054 48,710 Food / Drink 25,360 24,122 General merchandise 7,062 7,864 Total U.S. company-owned product sales $ 397,779 $ 402,158 Wholesale sales to franchisees 57,160 64,281 Royalties and franchise fees 8,748 9,331 Sublease income 11,765 12,596 Cooperative advertising and other franchise support fees 5,533 6,041 Gold Card revenue recognized in U.S. (2) — 24,399 Other (3) 31,429 17,815 Total U.S. and Canada revenue $ 512,414 $ 536,621 (1) Includes GNC.com sales. (2) The Gold Card Member Pricing program in the U.S. was discontinued in December 2016 in connection with the launch of the One New GNC which resulted in $24.4 million of deferred Gold Card revenue being recognized in the first quarter of 2017, net of $1.4 million in applicable coupon redemptions. (3) Includes revenue primarily related to Canada operations and loyalty programs, myGNC Rewards and PRO Access. The increase primarily relates to the Company's loyalty programs. International Revenues The following is a summary of the revenue disaggregated by major source in the International reportable segment: Three months ended March 31, 2018 2017 (in thousands) Wholesale sales to franchisees $ 21,760 $ 25,556 Royalties and franchise fees 6,621 6,571 Other (*) 11,684 7,624 Total International revenue $ 40,065 $ 39,751 (*) Includes revenue primarily related to China operations and company-owned stores located in Ireland. Manufacturing / Wholesale Revenue The following is a summary of the revenue disaggregated by major source in the Manufacturing / Wholesale reportable segment: Three months ended March 31, 2018 2017 (in thousands) Third-party contract manufacturing $ 32,722 $ 33,742 Intersegment sales 64,663 61,298 Wholesale partner sales 22,332 22,092 Total Manufacturing / Wholesale revenue $ 119,717 $ 117,132 Revenue by Geography The following is a summary of the revenue by geography. Three months ended March 31, 2018 2017 Total revenues by geographic areas: (in thousands) United States $ 572,231 $ 621,023 Foreign 35,302 33,925 Total revenues $ 607,533 $ 654,948
Contract with Customer	The following table presents changes in the Company’s contract liabilities during the three months ended March 31, 2018: Balance at Beginning of Period Additions Deductions Balance at the End of Period (in thousands) Deferred franchise and license fees $ 38,011 1,442 (2,557 ) $ 36,896 PRO Access and loyalty program points 24,464 17,149 (15,342 ) 26,271 Gift card liability 4,172 968 (2,499 ) 2,641

INVENTORY (Tables)

INVENTORY (Tables)	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Net Realizable Value of Inventory	The net realizable value of inventory consisted of the following: March 31, 2018 December 31, 2017 (*) (in thousands) Finished product ready for sale $ 449,540 $ 432,092 Work-in-process, bulk product and raw materials 55,037 51,225 Packaging supplies 3,391 2,415 Inventory $ 507,968 $ 485,732 (*) The balances as of December 31, 2017 have been revised in connection with the adoption of ASC 606 to include a reduction to inventory as applicable custom manufacturing services are completed. Refer to Note 2, "Basis of Presentation" for more information.

LONG-TERM DEBT _ INTEREST EXP21

LONG-TERM DEBT / INTEREST EXPENSE (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt consisted of the following: March 31, December 31, (in thousands) Tranche B-1 Term Loan (net of $0.1 million and $0.9 million discount) $ 150,630 $ 1,130,320 Tranche B-2 Term Loan (net of $30.8 million discount) 662,788 — FILO Term Loan (net of $18.4 million discount) 256,634 — Unpaid original issuance discount 19,587 — Revolving Credit Facility 17,500 — Notes 169,833 167,988 Debt issuance costs (1,083 ) (1,285 ) Total debt 1,275,889 1,297,023 Less: current debt (213,111 ) — Long-term debt $ 1,062,778 $ 1,297,023
Components of Convertible Debt	The Notes consist of the following components: March 31, 2018 December 31, 2017 (in thousands) Liability component Principal $ 188,565 $ 188,565 Conversion feature (16,455 ) (18,065 ) Discount related to debt issuance costs (2,277 ) (2,512 ) Net carrying amount $ 169,833 $ 167,988
Schedule of Interest Expense	Interest expense consisted of the following: Three months ended March 31, 2018 2017 (in thousands) Tranche B-1 Term Loan coupon $ 8,058 $ 9,518 Tranche B-2 Term Loan coupon 6,824 — FILO Term Loan coupon 2,122 — Revolving Credit Facility 132 — Terminated revolving credit facility 316 1,289 Amortization of discount and debt issuance costs 1,755 625 Subtotal 19,207 11,432 Notes: Coupon 707 1,078 Amortization of conversion feature 1,610 2,357 Amortization of discount and debt issuance costs 244 306 Total Notes 2,561 3,741 Other 5 721 Interest expense, net $ 21,773 $ 15,894

FAIR VALUE MEASUREMENTS AND F22

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Schedule of Actual and Estimated Fair Values of the Financial Instruments	The carrying values and estimated fair values of the term loans, net of discount, and Notes (net of the equity component classified in stockholders' equity and discount) were as follows: March 31, 2018 December 31, 2017 Carrying Amount Fair Value Carrying Amount Fair Value (in thousands) Tranche B-1 Term Loan $ 150,630 $ 148,551 $ 1,130,320 $ 930,592 Tranche B-2 Term Loan 662,788 618,878 — — FILO Term Loan 256,634 264,333 — — Notes 169,833 124,891 167,988 85,044

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	The following table represents the Company's basic and dilutive weighted-average shares: Three months ended March 31, 2018 2017 (in thousands) Basic weighted average shares 83,232 68,246 Effect of dilutive stock-based compensation awards 136 54 Diluted weighted average shares 83,368 68,300
Schedule of Antidilutive and Contingently Issuable Securities Excluded from Computation of Earnings Per Share	The following awards were not included in the computation of diluted EPS because the impact of applying the treasury stock method was antidilutive or because certain conditions have not been met with respect to the Company's performance awards. Three months ended March 31, 2018 2017 (in thousands) Antidilutive: Time-based options and restricted stock awards 3,206 1,615 Performance-based restricted stock awards 536 — Contingently issuable: Performance-based restricted stock awards — 77 Performance-based restricted stock awards with a market condition 315 462 Total stock-based awards excluded from diluted EPS 4,057 2,154

SEGMENTS (Tables)

SEGMENTS (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Schedule of Key Financial Information of the Segments	The following table represents key financial information for each of the Company's reportable segments: Three months ended March 31, 2018 2017 (in thousands) Revenue: U.S. and Canada $ 512,414 $ 536,621 International 40,065 39,751 Manufacturing / Wholesale: Intersegment revenues 64,663 61,298 Third party 55,054 55,834 Subtotal Manufacturing / Wholesale 119,717 117,132 Total reportable segment revenues 672,196 693,504 Other — 22,742 Elimination of intersegment revenues (64,663 ) (61,298 ) Total revenue $ 607,533 $ 654,948 Operating income: U.S. and Canada $ 43,490 $ 50,490 International 14,464 14,869 Manufacturing / Wholesale 14,964 17,267 Total reportable segment operating income 72,918 82,626 Corporate costs (26,479 ) (28,074 ) Other (50 ) 416 Unallocated corporate costs and other (26,529 ) (27,658 ) Total operating income 46,389 54,968 Interest expense, net 21,773 15,894 Loss on debt refinancing 16,740 — Income before income taxes $ 7,876 $ 39,074

NATURE OF BUSINESS (Details)

NATURE OF BUSINESS (Details)	3 Months Ended
	Mar. 31, 2018segmentcountry
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments | segment	3
Number of international countries in which franchise stores are located | country	50

BASIS OF PRESENTATION - Recent

BASIS OF PRESENTATION - Recently Adopted Accounting Pronouncements (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended					12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2016
Balance Sheet [Abstract]
Inventory	$ 507,968	$ 485,732				$ 485,732
Prepaid and other current assets	78,677	66,648				66,648
Total current assets	755,228	743,031				743,031
Assets	1,527,761	1,519,763				1,519,763
Deferred revenue and other current liabilities	115,213	114,081				114,081
Total current liabilities	503,475	267,099				267,099
Deferred income taxes	56,923	56,060				56,060
Other long-term liabilities	83,831	85,502				85,502
Total long-term liabilities	1,203,532	1,438,585				1,438,585
Total liabilities	1,707,007	1,705,684				1,705,684
Retained earnings	550,046	543,814				543,814
Total stockholders’ deficit	(179,246)	(185,921)			$ (90,844)	(185,921)	$ (117,563)
Total liabilities and stockholders’ deficit	1,527,761	1,519,763				1,519,763
Income Statement [Abstract]
Revenue	607,533				654,948
Cost of sales (1)	400,659				435,086
Gross profit	206,874				219,862
SG&A (2)	160,730				166,027
Gains on refranchising	0				(124)
Other income, net	(245)				(1,133)
Operating income	46,389				54,968
Interest expense, net	21,773				15,894
Income before income taxes	7,876				39,074
Income tax benefit (3)	1,686				14,330
Net income	$ 6,190				$ 24,744
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.07				$ 0.36
Diluted (in dollars per share)	$ 0.07				$ 0.36
Non-cash tax expense related to remeasurement of net deferred tax asset						3,700
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue unaffected by ASU	90.00%
Income Statement [Abstract]
Revenue		562,823	$ 612,953	$ 650,238	$ 654,948	2,480,962
Cost of sales (1)		379,338	411,661	430,455	435,086	1,656,540
Gross profit		183,485	201,292	219,783	219,862	824,422
SG&A (2)		142,651	156,051	159,540	166,027	624,269
Gains on refranchising			(190)		(124)	(314)
Long-lived asset impairments		434,577	3,861	19,356		457,794
Other income, net		(785)	1,769	(486)	(1,009)	(511)
Operating income		(392,958)	39,801	41,373	54,968	(256,816)
Interest expense, net		15,921	16,339	16,067	15,894	64,221
Gain on convertible debt and debt refinancing costs		(10,996)				(10,996)
Income before income taxes		(397,883)	23,462	25,306	39,074	(310,041)
Income tax benefit (3)		(185,177)	2,406	8,662	14,330	(159,779)
Net income		$ (212,706)	$ 21,056	$ 16,644	$ 24,744	$ (150,262)
Earnings (loss) per share:
Basic (in dollars per share)		$ (3.03)	$ 0.31	$ 0.24	$ 0.36	$ (2.18)
Diluted (in dollars per share)		$ (3.03)	$ 0.31	$ 0.24	$ 0.36	$ (2.18)
As Previously Reported | Accounting Standards Update 2014-09
Balance Sheet [Abstract]
Inventory		$ 506,858				$ 506,858
Prepaid and other current assets		42,320				42,320
Total current assets		739,829				739,829
Assets		1,516,561				1,516,561
Deferred revenue and other current liabilities		108,672				108,672
Total current liabilities		261,690				261,690
Deferred income taxes		64,121				64,121
Other long-term liabilities		55,721				55,721
Total long-term liabilities		1,416,865				1,416,865
Total liabilities		1,678,555				1,678,555
Retained earnings		567,741				567,741
Total stockholders’ deficit		(161,994)				(161,994)
Total liabilities and stockholders’ deficit		1,516,561				1,516,561
Income Statement [Abstract]
Revenue		557,737	$ 609,469	$ 640,994	$ 644,838	2,453,038
Cost of sales (1)		380,190	412,663	428,271	431,867	1,652,991
Gross profit		177,547	196,806	212,723	212,971	800,047
SG&A (2)		137,986	150,961	154,033	160,581	603,561
Gains on refranchising			(230)		(154)	(384)
Long-lived asset impairments		434,577	3,861	19,356		457,794
Other income, net		(785)	1,769	(486)	(1,009)	(511)
Operating income		(394,231)	40,445	39,820	53,553	(260,413)
Interest expense, net		15,921	16,339	16,067	15,894	64,221
Gain on convertible debt and debt refinancing costs		(10,996)				(10,996)
Income before income taxes		(399,156)	24,106	23,753	37,659	(313,638)
Income tax benefit (3)		(189,331)	2,643	8,092	13,809	(164,787)
Net income		$ (209,825)	$ 21,463	$ 15,661	$ 23,850	$ (148,851)
Earnings (loss) per share:
Basic (in dollars per share)		$ (2.99)	$ 0.31	$ 0.23	$ 0.35	$ (2.16)
Diluted (in dollars per share)		$ (2.99)	$ 0.31	$ 0.23	$ 0.35	$ (2.16)
Adjustments | Accounting Standards Update 2014-09
Balance Sheet [Abstract]
Inventory		$ (21,126)				$ (21,126)
Prepaid and other current assets		24,328				24,328
Total current assets		3,202				3,202
Assets		3,202				3,202
Deferred revenue and other current liabilities		5,409				5,409
Total current liabilities		5,409				5,409
Deferred income taxes		(8,061)				(8,061)
Other long-term liabilities		29,781				29,781
Total long-term liabilities		21,720				21,720
Total liabilities		27,129				27,129
Retained earnings		(23,927)				(23,927)		$ (23,000)
Total stockholders’ deficit		(23,927)				(23,927)
Total liabilities and stockholders’ deficit		3,202				3,202
Income Statement [Abstract]
Revenue		5,086	$ 3,484	$ 9,244	$ 10,110	27,924
Cost of sales (1)		(852)	(1,002)	2,184	3,219	3,549
Gross profit		5,938	4,486	7,060	6,891	24,375
SG&A (2)		4,665	5,090	5,507	5,446	20,708
Gains on refranchising			40		30	70
Long-lived asset impairments		0	0	0		0
Other income, net		0	0	0	0	0
Operating income		1,273	(644)	1,553	1,415	3,597
Interest expense, net		0	0	0	0	0
Gain on convertible debt and debt refinancing costs		0				0
Income before income taxes		1,273	(644)	1,553	1,415	3,597
Income tax benefit (3)		4,154	(237)	570	521	5,008
Net income		$ (2,881)	$ (407)	$ 983	$ 894	$ (1,411)
Earnings (loss) per share:
Basic (in dollars per share)		$ (0.04)	$ 0	$ 0.01	$ 0.01	$ (0.02)
Diluted (in dollars per share)		$ (0.04)	$ 0	$ 0.01	$ 0.01	$ (0.02)
Franchise Fees | Adjustments | Accounting Standards Update 2014-09
Balance Sheet [Abstract]
Inventory		$ 0				$ 0
Prepaid and other current assets		0				0
Total current assets		0				0
Assets		0				0
Deferred revenue and other current liabilities		5,409				5,409
Total current liabilities		5,409				5,409
Deferred income taxes		(8,868)				(8,868)
Other long-term liabilities		29,781				29,781
Total long-term liabilities		20,913				20,913
Total liabilities		26,322				26,322
Retained earnings		(26,322)				(26,322)
Total stockholders’ deficit		(26,322)				(26,322)
Total liabilities and stockholders’ deficit		0				0
Income Statement [Abstract]
Revenue		1,493	$ (360)	$ 1,353	$ 983	3,469
Cost of sales (1)		0	0	0	0	0
Gross profit		1,493	(360)	1,353	983	3,469
SG&A (2)		0	0	0	0	0
Gains on refranchising			40		30	70
Long-lived asset impairments		0	0	0		0
Other income, net		0	0	0	0	0
Operating income		1,493	(400)	1,353	953	3,399
Interest expense, net		0	0	0	0	0
Gain on convertible debt and debt refinancing costs		0				0
Income before income taxes		1,493	(400)	1,353	953	3,399
Income tax benefit (3)		4,606	(146)	497	350	5,307
Net income		$ (3,113)	$ (254)	$ 856	$ 603	$ (1,908)
Earnings (loss) per share:
Basic (in dollars per share)		$ (0.04)	$ 0	$ 0.01	$ 0.01	$ (0.03)
Diluted (in dollars per share)		$ (0.04)	$ 0	$ 0.01	$ 0.01	$ (0.03)
Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
Balance Sheet [Abstract]
Inventory		$ (21,126)				$ (21,126)
Prepaid and other current assets		24,328				24,328
Total current assets		3,202				3,202
Assets		3,202				3,202
Deferred revenue and other current liabilities		0				0
Total current liabilities		0				0
Deferred income taxes		807				807
Other long-term liabilities		0				0
Total long-term liabilities		807				807
Total liabilities		807				807
Retained earnings		2,395				2,395
Total stockholders’ deficit		2,395				2,395
Total liabilities and stockholders’ deficit		3,202				3,202
Income Statement [Abstract]
Revenue		(1,672)	$ (1,925)	$ 1,542	$ 3,086	1,031
Cost of sales (1)		(1,452)	(1,681)	1,342	2,624	833
Gross profit		(220)	(244)	200	462	198
SG&A (2)		0	0	0	0	0
Gains on refranchising			0		0	0
Long-lived asset impairments		0	0	0		0
Other income, net		0	0	0	0	0
Operating income		(220)	(244)	200	462	198
Interest expense, net		0	0	0	0	0
Gain on convertible debt and debt refinancing costs		0				0
Income before income taxes		(220)	(244)	200	462	198
Income tax benefit (3)		(452)	(91)	73	171	(299)
Net income		$ 232	$ (153)	$ 127	$ 291	$ 497
Earnings (loss) per share:
Basic (in dollars per share)		$ 0	$ 0	$ 0	$ 0	$ 0.01
Diluted (in dollars per share)		$ 0	$ 0	$ 0	$ 0	$ 0.01
Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
Income Statement [Abstract]
Revenue		$ 5,265	$ 5,769	$ 6,349	$ 6,041	$ 23,424
Cost of sales (1)		600	679	842	595	2,716
Gross profit		4,665	5,090	5,507	5,446	20,708
SG&A (2)		4,665	5,090	5,507	5,446	20,708
Gains on refranchising			0		0	0
Long-lived asset impairments		0	0	0		0
Other income, net		0	0	0	0	0
Operating income		0	0	0	0	0
Interest expense, net		0	0	0	0	0
Gain on convertible debt and debt refinancing costs		0				0
Income before income taxes		0	0	0	0	0
Income tax benefit (3)		0	0	0	0	0
Net income		$ 0	$ 0	$ 0	$ 0	$ 0
Earnings (loss) per share:
Basic (in dollars per share)		$ 0	$ 0	$ 0	$ 0	$ 0
Diluted (in dollars per share)		$ 0	$ 0	$ 0	$ 0	$ 0

BASIS OF PRESENTATION - Impact

BASIS OF PRESENTATION - Impact on Segment Reporting (Details) - USD ($) $ in Thousands	3 Months Ended					12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	$ 607,533				$ 654,948
Operating income	46,389				54,968
Interest expense, net	21,773				15,894
Income before income taxes	7,876				39,074
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		$ 562,823	$ 612,953	$ 650,238	654,948	$ 2,480,962
Operating income		(392,958)	39,801	41,373	54,968	(256,816)
Interest expense, net		15,921	16,339	16,067	15,894	64,221
Gain on convertible debt and debt refinancing costs		(10,996)				(10,996)
Income before income taxes		(397,883)	23,462	25,306	39,074	(310,041)
As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		557,737	609,469	640,994	644,838	2,453,038
Operating income		(394,231)	40,445	39,820	53,553	(260,413)
Interest expense, net		15,921	16,339	16,067	15,894	64,221
Gain on convertible debt and debt refinancing costs		(10,996)				(10,996)
Income before income taxes		(399,156)	24,106	23,753	37,659	(313,638)
Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		5,086	3,484	9,244	10,110	27,924
Operating income		1,273	(644)	1,553	1,415	3,597
Interest expense, net		0	0	0	0	0
Gain on convertible debt and debt refinancing costs		0				0
Income before income taxes		1,273	(644)	1,553	1,415	3,597
Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		1,493	(360)	1,353	983	3,469
Operating income		1,493	(400)	1,353	953	3,399
Interest expense, net		0	0	0	0	0
Gain on convertible debt and debt refinancing costs		0				0
Income before income taxes		1,493	(400)	1,353	953	3,399
Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		(1,672)	(1,925)	1,542	3,086	1,031
Operating income		(220)	(244)	200	462	198
Interest expense, net		0	0	0	0	0
Gain on convertible debt and debt refinancing costs		0				0
Income before income taxes		(220)	(244)	200	462	198
Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		5,265	5,769	6,349	6,041	23,424
Operating income		0	0	0	0	0
Interest expense, net		0	0	0	0	0
Gain on convertible debt and debt refinancing costs		0				0
Income before income taxes		0	0	0	0	0
U.S. and Canada | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		(378,947)	31,864	52,490	50,490	(244,104)
U.S. and Canada | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		(379,616)	31,572	51,829	50,119	(246,097)
U.S. and Canada | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		669	292	661	371	1,993
U.S. and Canada | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		669	292	661	371	1,993
U.S. and Canada | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		0	0	0	0	0
U.S. and Canada | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		0	0	0	0	0
International | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		14,162	16,169	15,787	14,869	60,987
International | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		13,660	16,768	15,605	14,535	60,568
International | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		502	(599)	182	334	419
International | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		502	(599)	182	334	419
International | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		0	0	0	0	0
International | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		0	0	0	0	0
Manufacturing / Wholesale:
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	55,054				55,834
Manufacturing / Wholesale: | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		54,954	51,286	55,997	55,834	218,071
Operating income		(5,897)	19,168	18,637	17,267	49,175
Manufacturing / Wholesale: | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		56,304	53,304	53,945	52,500	216,053
Operating income		(5,999)	19,505	17,927	16,557	47,990
Manufacturing / Wholesale: | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		(1,350)	(2,018)	2,052	3,334	2,018
Operating income		102	(337)	710	710	1,185
Manufacturing / Wholesale: | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		322	(93)	510	248	987
Operating income		322	(93)	510	248	987
Manufacturing / Wholesale: | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		(1,672)	(1,925)	1,542	3,086	1,031
Operating income		(220)	(244)	200	462	198
Manufacturing / Wholesale: | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Operating income		0	0	0	0	0
Operating Segment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	672,196				693,504
Operating income	72,918				82,626
Operating Segment | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		618,983	650,164	683,624	693,504	2,646,275
Operating income		(370,682)	67,201	86,914	82,626	(133,942)
Operating Segment | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		613,897	646,680	674,380	683,394	2,618,351
Operating income		(371,955)	67,845	85,361	81,211	(137,539)
Operating Segment | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		5,086	3,484	9,244	10,110	27,924
Operating income		1,273	(644)	1,553	1,415	3,597
Operating Segment | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		1,493	(360)	1,353	983	3,469
Operating income		1,493	(400)	1,353	953	3,399
Operating Segment | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		(1,672)	(1,925)	1,542	3,086	1,031
Operating income		(220)	(244)	200	462	198
Operating Segment | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		5,265	5,769	6,349	6,041	23,424
Operating income		0	0	0	0	0
Operating Segment | U.S. and Canada
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	512,414				536,621
Operating income	43,490				50,490
Operating Segment | U.S. and Canada | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		462,113	492,383	527,814	536,621	2,018,931
Operating Segment | U.S. and Canada | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		456,179	486,282	520,804	530,179	1,993,444
Operating Segment | U.S. and Canada | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		5,934	6,101	7,010	6,442	25,487
Operating Segment | U.S. and Canada | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		669	332	661	401	2,063
Operating Segment | U.S. and Canada | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Operating Segment | U.S. and Canada | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		5,265	5,769	6,349	6,041	23,424
Operating Segment | International
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	40,065				39,751
Operating income	14,464				14,869
Operating Segment | International | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		45,756	48,458	43,813	39,751	177,778
Operating Segment | International | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		45,254	49,057	43,631	39,417	177,359
Operating Segment | International | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		502	(599)	182	334	419
Operating Segment | International | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		502	(599)	182	334	419
Operating Segment | International | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Operating Segment | International | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Operating Segment | Manufacturing / Wholesale:
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	119,717				117,132
Operating income	14,964				17,267
Operating Segment | Manufacturing / Wholesale: | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		111,114	109,323	111,997	117,132	449,566
Operating Segment | Manufacturing / Wholesale: | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		112,464	111,341	109,945	113,798	447,548
Operating Segment | Manufacturing / Wholesale: | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		(1,350)	(2,018)	2,052	3,334	2,018
Operating Segment | Manufacturing / Wholesale: | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		322	(93)	510	248	987
Operating Segment | Manufacturing / Wholesale: | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		(1,672)	(1,925)	1,542	3,086	1,031
Operating Segment | Manufacturing / Wholesale: | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Intersegment Eliminations
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	(64,663)				(61,298)
Intersegment Eliminations | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		(56,160)	(58,037)	(56,000)	(61,298)	(231,495)
Intersegment Eliminations | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		(56,160)	(58,037)	(56,000)	(61,298)	(231,495)
Intersegment Eliminations | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Intersegment Eliminations | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Intersegment Eliminations | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Intersegment Eliminations | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Intersegment Eliminations | Manufacturing / Wholesale:
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	$ 64,663				61,298
Intersegment Eliminations | Manufacturing / Wholesale: | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		56,160	58,037	56,000	61,298	231,495
Intersegment Eliminations | Manufacturing / Wholesale: | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		56,160	58,037	56,000	61,298	231,495
Intersegment Eliminations | Manufacturing / Wholesale: | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Intersegment Eliminations | Manufacturing / Wholesale: | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Intersegment Eliminations | Manufacturing / Wholesale: | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Intersegment Eliminations | Manufacturing / Wholesale: | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		0	0	0	0	0
Unallocated corporate and other | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		(22,276)	(27,400)	(45,541)	(27,658)	(122,874)
Unallocated corporate and other | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		(22,276)	(27,400)	(45,541)	(27,658)	(122,874)
Unallocated corporate and other | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		0	0	0	0	0
Unallocated corporate and other | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		0	0	0	0	0
Unallocated corporate and other | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		0	0	0	0	0
Unallocated corporate and other | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income		$ 0	0	0		0
Corporate costs
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income					(28,074)
Corporate costs | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income			(25,558)	(26,207)		(102,114)
Corporate costs | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income			(25,558)	(26,207)	(28,074)	(102,114)
Corporate costs | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income			0	0	0	0
Corporate costs | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income			0	0	0	0
Corporate costs | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income			0	0	0	0
Corporate costs | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income			0	0	0	0
Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income					416
Other | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue			20,826	22,614	22,742	66,182
Operating income			(1,842)	(19,334)		(20,760)
Other | As Previously Reported | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue			20,826	22,614	22,742	66,182
Operating income			(1,842)	(19,334)	416	(20,760)
Other | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue			0	0	0	0
Operating income			0	0	0	0
Other | Franchise Fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue			0	0	0	0
Operating income			0	0	0	0
Other | Specialty Manufacturing | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue			0	0	0	0
Operating income			0	0	0	0
Other | Cooperative advertising and other franchise support fees | Adjustments | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue			0	0	0	0
Operating income			$ 0	$ 0	$ 0	$ 0

REVENUE - Disaggregation of Re

REVENUE - Disaggregation of Revenue (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Revenue	$ 607,533,000	$ 654,948,000
U.S. and Canada | Gold Card revenue recognized in U.S.
Disaggregation of Revenue [Line Items]
Deferred revenue			$ 24,400,000
Recognition of deferred revenue		1,400,000
Period for loyalty rewards	1 year
Annual membership fee per customer	$ 39.99
Operating Segment | U.S. and Canada
Disaggregation of Revenue [Line Items]
Revenue	512,414,000	536,621,000
Operating Segment | U.S. and Canada | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	397,779,000	402,158,000
Operating Segment | U.S. and Canada | Protein
Disaggregation of Revenue [Line Items]
Revenue	87,670,000	92,263,000
Operating Segment | U.S. and Canada | Performance supplements
Disaggregation of Revenue [Line Items]
Revenue	75,616,000	73,308,000
Operating Segment | U.S. and Canada | Weight management
Disaggregation of Revenue [Line Items]
Revenue	39,787,000	40,517,000
Operating Segment | U.S. and Canada | Weight management
Disaggregation of Revenue [Line Items]
Revenue	50,371,000	51,236,000
Operating Segment | U.S. and Canada | Herbs / Greens
Disaggregation of Revenue [Line Items]
Revenue	16,158,000	15,717,000
Operating Segment | U.S. and Canada | Wellness
Disaggregation of Revenue [Line Items]
Revenue	47,701,000	48,421,000
Operating Segment | U.S. and Canada | Health / Beauty
Disaggregation of Revenue [Line Items]
Revenue	48,054,000	48,710,000
Operating Segment | U.S. and Canada | Food / Drink
Disaggregation of Revenue [Line Items]
Revenue	25,360,000	24,122,000
Operating Segment | U.S. and Canada | General merchandise
Disaggregation of Revenue [Line Items]
Revenue	7,062,000	7,864,000
Operating Segment | U.S. and Canada | Wholesale sales to franchisees
Disaggregation of Revenue [Line Items]
Revenue	57,160,000	64,281,000
Operating Segment | U.S. and Canada | Royalties and franchise fees
Disaggregation of Revenue [Line Items]
Revenue	8,748,000	9,331,000
Operating Segment | U.S. and Canada | Sublease income
Disaggregation of Revenue [Line Items]
Revenue	11,765,000	12,596,000
Operating Segment | U.S. and Canada | Cooperative advertising and other franchise support fees
Disaggregation of Revenue [Line Items]
Revenue	5,533,000	6,041,000
Operating Segment | U.S. and Canada | Gold Card revenue recognized in U.S.
Disaggregation of Revenue [Line Items]
Revenue	0	24,399,000
Operating Segment | U.S. and Canada | Other
Disaggregation of Revenue [Line Items]
Revenue	31,429,000	17,815,000
Operating Segment | International
Disaggregation of Revenue [Line Items]
Revenue	40,065,000	39,751,000
Operating Segment | International | Wholesale sales to franchisees
Disaggregation of Revenue [Line Items]
Revenue	21,760,000	25,556,000
Operating Segment | International | Royalties and franchise fees
Disaggregation of Revenue [Line Items]
Revenue	6,621,000	6,571,000
Operating Segment | International | Other
Disaggregation of Revenue [Line Items]
Revenue	11,684,000	7,624,000
Operating Segment | Manufacturing / Wholesale:
Disaggregation of Revenue [Line Items]
Revenue	119,717,000	117,132,000
Operating Segment | Manufacturing / Wholesale: | Third-party contract manufacturing
Disaggregation of Revenue [Line Items]
Revenue	32,722,000	33,742,000
Operating Segment | Manufacturing / Wholesale: | Wholesale partner sales
Disaggregation of Revenue [Line Items]
Revenue	22,332,000	22,092,000
Intersegment Eliminations | Manufacturing / Wholesale: | Intersegment sales
Disaggregation of Revenue [Line Items]
Revenue	64,663,000	61,298,000
United States
Disaggregation of Revenue [Line Items]
Revenue	572,231,000	621,023,000
Foreign
Disaggregation of Revenue [Line Items]
Revenue	$ 35,302,000	$ 33,925,000

REVENUE - Contract with Custom

REVENUE - Contract with Customer (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Contract With Customer [Line Items]
Contract assets	$ 26,700	$ 24,300
Deferred franchise and license fees
Contract liabilities:
Balance at Beginning of Period	38,011
Additions	1,442
Deductions	(2,557)
Balance at the End of Period	36,896
PRO Access and loyalty program points
Contract liabilities:
Balance at Beginning of Period	24,464
Additions	17,149
Deductions	(15,342)
Balance at the End of Period	26,271
Gift card liability
Contract liabilities:
Balance at Beginning of Period	4,172
Additions	968
Deductions	(2,499)
Balance at the End of Period	2,641
Franchise Fees
Contract liabilities:
Deferred revenue	36,900
Deferred revenue, expected to be recognized over next 12 months	$ 7,900

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Finished product ready for sale	$ 449,540	$ 432,092
Work-in-process, bulk product and raw materials	55,037	51,225
Packaging supplies	3,391	2,415
Inventory	$ 507,968	$ 485,732

LONG-TERM DEBT _ INTEREST EXP31

LONG-TERM DEBT / INTEREST EXPENSE - Schedule of Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Feb. 28, 2018	Feb. 27, 2018	Dec. 31, 2017	Mar. 31, 2017
Debt Instrument
Net carrying amount	$ 1,275,889			$ 1,297,023
Unpaid original issuance discount	19,587			0	$ 0
Debt issuance costs	(1,083)			(1,285)
Less: current debt	(213,111)			0
Long-term debt	1,062,778			1,297,023
Term Loan Facility Due March 2019
Debt Instrument
Net carrying amount			$ 1,131,200
Term Loan Facility
Debt Instrument
Unpaid original issuance discount		$ 19,600
Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Net carrying amount		704,300
Asset-backed Securities | Term Loan | FILO Asset-based Term Loan Facility
Debt Instrument
Net carrying amount	256,634			0
Asset-backed Securities | Revolving Credit Facility
Debt Instrument
Net carrying amount	17,500			0
Convertible Senior Notes | 1.5% Convertible Senior Notes, Due 2020
Debt Instrument
Net carrying amount	169,833			167,988
Tranche B-1 | Term Loan Facility | Term Loan Facility Due March 2019
Debt Instrument
Net carrying amount	150,630	$ 151,900		1,130,320
Tranche B-2 | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Net carrying amount	$ 662,788			$ 0

LONG-TERM DEBT _ INTEREST EXP32

LONG-TERM DEBT / INTEREST EXPENSE - Narrative (Details)	Feb. 28, 2018USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Feb. 27, 2018USD ($)
Debt Instrument
Borrowings outstanding		$ 1,275,889,000		$ 1,297,023,000
Loss on debt refinancing	$ 16,700,000	16,740,000	$ 0
Unpaid original issuance discount		19,587,000	0	$ 0
Payment of discount and fees	30,200,000
Payments of OID and lender fees		$ 35,216,000	$ 0
Term Loan Facility Due March 2019
Debt Instrument
Borrowings outstanding					$ 1,131,200,000
Revolving Credit Facility
Debt Instrument
Borrowings outstanding					$ 300,000,000
Effective interest rate		3.60%
Line of credit facility, remaining borrowing capacity		$ 72,300,000
Revolving Credit Facility
Debt Instrument
Commitment fee on undrawn portion of revolving credit facility				0.50%
Term Loan Facility
Debt Instrument
Origination issuance discount (OID)	$ 49,800,000
Current OID due, percent	2.00%
Unpaid original issuance discount	$ 19,600,000
Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Borrowings outstanding	704,300,000
Term Loan Facility | Term Loan Facility Due March 2019
Debt Instrument
Minimum for notes repayment, refinanced, converted, discharged, or prepaid, For maturity date extension trigger	50,000,000
Asset-backed Securities | Revolving Credit Facility
Debt Instrument
Borrowings outstanding		17,500,000		$ 0
Principal	100,000,000
Unamortized debt issuance costs	5,100,000
Asset-backed Securities | Term Loan | FILO Asset-based Term Loan Facility
Debt Instrument
Borrowings outstanding		256,634,000		0
Principal	275,000,000
Origination issuance discount (OID)		$ 18,400,000
Effective interest rate		8.90%
Convertible Senior Notes | 1.5% Convertible Senior Notes, Due 2020
Debt Instrument
Borrowings outstanding		$ 169,833,000		167,988,000
Principal		188,565,000		188,565,000
Origination issuance discount (OID)		16,455,000		18,065,000
Unamortized debt issuance costs		$ 2,277,000		2,512,000
Interest rate		1.50%
Tranche B-1 | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Origination issuance discount (OID)		$ 100,000		$ 900,000
Effective interest rate		4.30%		4.10%
Tranche B-1 | Term Loan Facility | Term Loan Facility Due March 2019
Debt Instrument
Borrowings outstanding	$ 151,900,000	$ 150,630,000		$ 1,130,320,000
Tranche B-1 | Asset-backed Securities | Term Loan Facility Due March 2019
Debt Instrument
Commitment fee on undrawn portion of revolving credit facility	0.375%
Potential increase of unused capacity fee	0.50%
Tranche B-2 | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Borrowings outstanding		662,788,000		$ 0
Annual principal payment	$ 43,000,000
Origination issuance discount (OID)		$ 30,800,000
Current OID due, percent	2.00%
Mandatory prepayment, percent of excess cash flows		50.00%
Effective interest rate		10.60%
Tranche B-2 | Initial Rate | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Mandatory prepayment, percent of excess cash flows		75.00%
Tranche B-2 | Reduced Rate | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Mandatory prepayment, percent of excess cash flows		50.00%
LIBOR | Asset-backed Securities | Term Loan | FILO Asset-based Term Loan Facility
Debt Instrument
Basis spread on variable rate	7.00%
LIBOR | Tranche B-1 | Asset-backed Securities | Term Loan Facility Due March 2019
Debt Instrument
Basis spread on variable rate	1.75%
Potential increase (decrease) on basis spread of variable rate	0.25%
LIBOR | Tranche B-2 | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Basis spread on variable rate	8.75%
Borrowings | Asset-backed Securities | Revolving Credit Facility
Debt Instrument
Letters of credit outstanding		$ 17,500,000
Letter Of Credit | Revolving Credit Facility
Debt Instrument
Minimum fixed charge coverage ratio		1
Letter Of Credit | Asset-backed Securities | Revolving Credit Facility
Debt Instrument
Letters of credit outstanding		$ 10,200,000
Letter Of Credit | Tranche B-1 | Asset-backed Securities | Term Loan Facility Due March 2019
Debt Instrument
Fee on outstanding balance	2.00%
Minimum | Tranche B-2 | Initial Rate | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Payments for excess cash flows		50,000,000
Minimum | Tranche B-2 | Reduced Rate | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Payments for excess cash flows		20,000,000
Minimum | LIBOR | Asset-backed Securities | Term Loan | FILO Asset-based Term Loan Facility
Debt Instrument
Basis spread on variable rate	6.50%
Minimum | LIBOR | Tranche B-2 | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Basis spread on variable rate	8.25%
Maximum | Tranche B-2 | Initial Rate | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Payments for excess cash flows		60,000,000
Maximum | Tranche B-2 | Reduced Rate | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Payments for excess cash flows		$ 30,000,000
Maximum | LIBOR | Tranche B-2 | Term Loan Facility | Amended Term Loan Facility Due March 2021
Debt Instrument
Basis spread on variable rate	9.25%
Through December 31, 2018 | Letter Of Credit | Revolving Credit Facility
Debt Instrument
Maximum net first lien leverage ratio		5.50
March 31, 2019 to December 31, 2019 | Letter Of Credit | Revolving Credit Facility
Debt Instrument
Maximum net first lien leverage ratio		5
Thereafter | Letter Of Credit | Revolving Credit Facility
Debt Instrument
Maximum net first lien leverage ratio		4.25

LONG-TERM DEBT _ INTEREST EXP33

LONG-TERM DEBT / INTEREST EXPENSE - Components of Convertible Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Liability component
Net carrying amount	$ 1,275,889	$ 1,297,023
Convertible Senior Notes | 1.5% Convertible Senior Notes, Due 2020
Debt Instrument
Interest rate	1.50%
Liability component
Principal	$ 188,565	188,565
Conversion feature	(16,455)	(18,065)
Discount related to debt issuance costs	(2,277)	(2,512)
Net carrying amount	$ 169,833	$ 167,988

LONG-TERM DEBT _ INTEREST EXP34

LONG-TERM DEBT / INTEREST EXPENSE - Schedule of Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Debt Instrument
Other	$ 5	$ 721
Interest expense, net	21,773	15,894
Revolving Credit Facility
Debt Instrument
Interest expense (excluding amortization)	316	1,289
Senior Credit Facility
Debt Instrument
Amortization of discount and debt issuance costs	1,755	625
Interest expense	19,207	11,432
Senior Credit Facility | Asset-backed Securities | Revolving Credit Facility
Debt Instrument
Interest expense (excluding amortization)	132	0
FILO Asset-based Term Loan Facility | Asset-backed Securities | Term Loan
Debt Instrument
Interest expense (excluding amortization)	2,122	0
1.5% Convertible Senior Notes, Due 2020 | Convertible Senior Notes
Debt Instrument
Interest expense (excluding amortization)	707	1,078
Amortization of conversion feature	1,610	2,357
Amortization of discount and debt issuance costs	244	306
Interest expense	2,561	3,741
Tranche B-1 | Senior Credit Facility | Term Loan Facility
Debt Instrument
Interest expense (excluding amortization)	8,058	9,518
Tranche B-2 | Senior Credit Facility | Term Loan Facility
Debt Instrument
Interest expense (excluding amortization)	$ 6,824	$ 0

FAIR VALUE MEASUREMENTS AND F35

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - Schedule of Carrying Amount and Estimated Fair Values of the Financial Instruments (Details) - Level 2 - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
FILO Asset-based Term Loan Facility | Asset-backed Securities | Carrying Amount
Actual and estimated fair values of the financial instruments
Long-term debt	$ 256,634	$ 0
FILO Asset-based Term Loan Facility | Asset-backed Securities | Fair Value
Actual and estimated fair values of the financial instruments
Long-term debt	264,333	0
1.5% Convertible Senior Notes, Due 2020 | Notes | Carrying Amount
Actual and estimated fair values of the financial instruments
Long-term debt	169,833	167,988
1.5% Convertible Senior Notes, Due 2020 | Notes | Fair Value
Actual and estimated fair values of the financial instruments
Long-term debt	124,891	85,044
Tranche B-1 | Amended Term Loan Facility Due March 2021 | Term Loan Facility | Carrying Amount
Actual and estimated fair values of the financial instruments
Long-term debt	150,630	1,130,320
Tranche B-1 | Amended Term Loan Facility Due March 2021 | Term Loan Facility | Fair Value
Actual and estimated fair values of the financial instruments
Long-term debt	148,551	930,592
Tranche B-2 | Amended Term Loan Facility Due March 2021 | Term Loan Facility | Carrying Amount
Actual and estimated fair values of the financial instruments
Long-term debt	662,788	0
Tranche B-2 | Amended Term Loan Facility Due March 2021 | Term Loan Facility | Fair Value
Actual and estimated fair values of the financial instruments
Long-term debt	$ 618,878	$ 0

CONTINGENCIES (Details)

CONTINGENCIES (Details)	Sep. 18, 2014patent	Feb. 29, 2012action	Dec. 31, 2016	Mar. 31, 2018USD ($)lawsuit	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)
Commitments and contingencies
Accrual for environmental loss						$ 0
Product Liability
Commitments and contingencies
Deductible/retention per claim				$ 4,000,000
Aggregate cap on retained loss				$ 10,000,000
DMAA Claims | Product Liability
Commitments and contingencies
Number of pending lawsuits in which company is named | lawsuit				29
Elizabeth Naranjo, California Wage and Break Claims
Commitments and contingencies
Number of claims filed | action		8
Violations of Oregon Unlawful Trade Practices Act
Commitments and contingencies
Loss contingency accrual				$ 0
Holland and Barrett Litigation
Commitments and contingencies
Number of unused patents | patent	5
Period of unused patents	5 years
Litigation charge					$ 2,100,000
Subpoena from Department of Justice Related to USP Labs
Commitments and contingencies
Term of settlement agreement			60 months

EARNINGS PER SHARE - Schedule

EARNINGS PER SHARE - Schedule of Weighted Average Number of Shares (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Earnings Per Share [Abstract]
Basic weighted-average shares (in shares)	83,232	68,246
Effect of dilutive stock-based compensation awards (in shares)	136	54
Diluted weighted-average shares (in shares)	83,368	68,300

EARNINGS PER SHARE - Schedul38

EARNINGS PER SHARE - Schedule of Antidilutive and Contingently Issuable Shares (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based awards excluded from diluted EPS	4,057	2,154
Performance-based restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contingently issuable awards excluded from diluted EPS (in shares)	0	77
Performance-based restricted stock awards with a market condition
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contingently issuable awards excluded from diluted EPS (in shares)	315	462
Convertible shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based awards excluded from diluted EPS	2,900
Time-based options and restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Antidilutive awards excluded from diluted EPS (in shares)	3,206	1,615
Performance-based restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Antidilutive awards excluded from diluted EPS (in shares)	536	0

SEGMENTS (Details)

SEGMENTS (Details) $ in Thousands	Feb. 28, 2018USD ($)	Mar. 31, 2018USD ($)segment	Mar. 31, 2017USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment		3
Revenue:
Revenue		$ 607,533	$ 654,948
Operating income:
Operating income		46,389	54,968
Unallocated corporate costs and other		(26,529)	(27,658)
Interest expense, net		21,773	15,894
Loss on debt refinancing	$ 16,700	16,740	0
Income before income taxes		7,876	39,074
Manufacturing / Wholesale:
Revenue:
Revenue		55,054	55,834
Operating Segment
Revenue:
Revenue		672,196	693,504
Operating income:
Operating income		72,918	82,626
Operating Segment | U.S. and Canada
Revenue:
Revenue		512,414	536,621
Operating income:
Operating income		43,490	50,490
Operating Segment | International
Revenue:
Revenue		40,065	39,751
Operating income:
Operating income		14,464	14,869
Operating Segment | Manufacturing / Wholesale:
Revenue:
Revenue		119,717	117,132
Operating income:
Operating income		14,964	17,267
Operating Segment | Other
Revenue:
Revenue		0	22,742
Intersegment Eliminations
Revenue:
Revenue		(64,663)	(61,298)
Intersegment Eliminations | Manufacturing / Wholesale:
Revenue:
Revenue		64,663	61,298
Corporate costs
Operating income:
Operating income			(28,074)
Unallocated corporate costs and other		(26,479)	(28,074)
Other
Operating income:
Operating income			416
Unallocated corporate costs and other		$ (50)	$ 416

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax benefit (3)	$ 1,686	$ 14,330
Effective income tax rate	21.40%	36.70%
Discrete tax benefit	$ 5,500		$ 5,800
Interest and penalties accrued related to unrecognized tax benefits	$ 1,900		$ 1,900