Continental Building Products (CBPX) 10-Q 13 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	9-May-14
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Entity Registrant Name	'Continental Building Products, Inc.	'
Entity Central Index Key	'0001592480	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	44,069,000

Consolidated_Successor_Combine

Consolidated (Successor) / Combined (Predecessor) Statements of Operations (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
	Successor [Member]	Predecessor [Member]
Net Sales	$86,973	$83,450
Costs, expenses and other income:	'	'
Cost of goods sold	73,196	65,157
Selling and administrative:	'	'
Direct	7,496	6,444
Allocated from Lafarge	'	1,896
Total selling and administrative	7,496	8,340
Total costs and operating expenses	80,692	73,497
Operating income	6,281	9,953
Other (expense) income, net	-5,186	-23
Interest expense, net	-14,176	-62
Income (loss) before earnings (losses) on equity method investment and income tax	-13,081	9,868
Earnings (losses) from equity method investment	'	-93
Income (loss) before income tax benefit	-13,081	9,775
Income tax benefit	4,458	22
Net income (loss)	($8,623)	$9,797
Net loss per share, basic and diluted	'	'
Basic	($0.22)	'
Diluted	($0.22)	'
Weighted average shares outstanding	'	'
Basic	39,493,722	'
Diluted	39,493,722	'

Consolidated_Successor_Combine1

Consolidated (Successor) / Combined (Predecessor) Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
	Successor [Member]	Predecessor [Member]
Net (loss) income	($8,623)	$9,797
Foreign currency translation adjustment	-841	1,038
Comprehensive (loss) income	($9,464)	$10,835

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Cash	$3,056	$11,822
Receivables, net	38,309	32,328
Inventories	37,851	28,120
Prepaid and other current assets	6,733	4,523
Deferred taxes, current	6,433	2,137
Total current assets	92,382	78,930
Property, plant and equipment, net	375,219	383,625
Customer relationships and other intangibles, net	121,469	126,126
Goodwill	119,945	119,945
Equity method investment	13,000	'
Financial interest in Seven Hills	'	13,000
Debt issuance costs	10,224	17,800
Deferred taxes, non-current	980	950
Total Assets	733,219	740,376
Liabilities and Equity	'	'
Accounts payable	26,072	28,126
Accrued and other liabilities	4,932	11,325
Notes payable, current portion	4,150	4,150
Total current liabilities	35,154	43,601
Other long-term liabilities	129	'
Notes payable, non-current portion	419,109	559,924
Total liabilities	454,392	603,525
Equity	'	'
Common stock	44	32
Additional paid-in capital	286,396	134,968
Accumulated other comprehensive income (loss)	-1,095	-254
Accumulated earnings (deficit)	-6,518	2,105
Total equity	278,827	136,851
Total liabilities and equity	$733,219	$740,376

Consolidated_Successor_Combine2

Consolidated (Successor) / Combined (Predecessor) Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
	Successor [Member]	Predecessor [Member]
Cash flows from operating activities:	'	'
Net income (loss)	($8,623)	$9,797
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'
Depreciation and amortization	13,883	6,242
Amortization of debt issuance costs and debt discount	7,526	'
Loss from equity method investment	'	93
Share based compensation	86	'
Deferred taxes	-4,329	68
Change in assets and liabilities:	'	'
Receivables	-5,994	-6,689
Inventories	-9,817	-4,321
Prepaid expenses and other current assets	-459	-861
Other long-term assets	'	'
Accounts payable	-1,993	-607
Accrued and other liabilities	-6,350	-4,008
Other long term liabilities	129	-56
Net cash used in operating activities	-15,941	-342
Cash flows from investing activities:	'	'
Capital expenditures	-1,284	-725
Distributions from equity method investment	'	214
Net cash used in investing activities	-1,284	-511
Cash flows from financing activities:	'	'
Capital contribution (distribution) from (to) Lafarge NA, net	'	853
Net proceeds from issuance of common stock	151,354	'
Principal payment for First Lien Credit Agreement	-1,038	'
Repayment of Second Lien Credit Agreement	-155,000	'
Proceeds from revolving credit facility, net	13,500	'
Net cash provided by financing activities	8,816	853
Effect of foreign exchange rates on cash and cash equivalents	-357	'
Net change in cash and cash equivalents	-8,766	'
Cash, beginning of period	11,822	'
Cash, end of period	$3,056	'

Background_and_Nature_of_Opera

Background and Nature of Operations	3 Months Ended
	Mar. 31, 2014
Background and Nature of Operations	'
	1. Background and Nature of Operations
	Description of Business
	Continental Building Products, Inc. (“CBP”, the “Company”, or the “Successor”) is a Delaware corporation. Prior to the acquisition of the gypsum division of Lafarge North America Inc. on August 30, 2013, further described below, CBP had no operating activity. The accompanying consolidated financial statements of CBP as of March 31, 2014 contain activity of the acquired business (the Successor) and the combined financial statements for the three months ended March 31, 2013 include the historical accounts of the gypsum division of Lafarge North America Inc. (the “Predecessor”).
	The Company manufactures gypsum wallboard and related products for commercial and residential buildings and houses. The Company operates a network of three highly efficient wallboard facilities, all located in the eastern United States and produces joint compound at one plant in the United States and at another plant in Canada.
	The Acquisition
	On June 24, 2013, Lone Star Funds (“Lone Star”) entered into a definitive agreement with Lafarge North America Inc. to purchase the assets of its North American gypsum division for an aggregate purchase price of approximately $703 million (the “Acquisition”) in cash. The closing of the Acquisition occurred on August 30, 2013.

Significant_Accounting_Policie

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Significant Accounting Policies	'
	2. Significant Accounting Policies
	Basis of Presentation—Successor
	The accompanying consolidated financial statements for CBP have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP). The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions have been eliminated.
	The Company’s financial statements reflect the Acquisition which was accounted for as a business combination. The following table summarizes the finalized fair values of the assets acquired and liabilities assumed at the Acquisition date.
		(in thousands)
	Total current assets	$	70,371
	Property, plant and equipment		392,809
	Financial interest in Seven Hills JV		13,000
	Trademarks		15,000
	Customer Relationships		118,000
	Goodwill		119,945
	Total current liabilities		(25,984	)
	Total purchase price	$	703,141
	The fair value of accounts receivables acquired is $31.9 million (included in total current assets above), with the gross contractual amount being $33.3 million. The Company expects $1.4 million to be uncollectible. The total purchase price remained the same as the one previously provided for the year-end December 31, 2013.
	There were no loss contingencies identified as part of this business combination.
	The goodwill recognized is attributable primarily to expected synergies and the assembled workforce of the Company. These come from the synergies that are obtained in operating the plants as part of a network, versus individually, and from an experienced employee base skilled at managing a process driven manufacturing environment. We expect the goodwill will be deductible for income tax purposes.
	Basis of Presentation—Predecessor
	The accompanying combined financial statements for the Predecessor have been prepared in accordance with U.S. GAAP.
	The Predecessor financial statements have been derived from the consolidated financial statements and accounting records of Lafarge North America Inc. (“Lafarge N.A.”) using the historical results of operations and historical cost basis of the assets and liabilities of Lafarge N.A. that comprise the business acquired. These Predecessor financial statements have been prepared to demonstrate the historical results of operations, financial position, and cash flows for the indicated periods under Lafarge N.A.’s management that were acquired by CBP. All intercompany balances and transactions have been eliminated. Transactions and balances between the Predecessor and Lafarge N.A. and its subsidiaries are reflected as related party transactions within these financial statements.
	The accompanying Predecessor combined financial statements include the assets, liabilities, revenues and expenses that are specifically identifiable to the acquired business and reflect all costs of doing business related to their operations, including expenses incurred by other entities on the Predecessor’s behalf. In addition, certain costs related to the Predecessor have been allocated from Lafarge N.A. Those allocations are derived from multiple levels of the organization including shared corporate expenses from Lafarge N.A. and fees from Lafarge N.A.’s parent company related to certain service and support functions. The costs associated with these services and support functions (indirect costs) have been allocated to the Predecessor using the most meaningful respective allocation methodologies which were primarily based on proportionate revenue, proportionate headcount, or proportionate direct labor costs compared to Lafarge N.A. and/or its subsidiaries. These allocated costs are primarily related to corporate administrative expenses, employee-related costs including pensions and other benefits for corporate and shared employees, and rental and usage fees for shared assets for the following functional groups: information technology, legal services, accounting and finance services, human resources, marketing and contract support, customer support, treasury, facility and other corporate and infrastructural services. Income taxes have been accounted for in the Predecessor financial statements on a separate return basis as described in Note 8, Income Taxes.
	The Predecessor utilized Lafarge N.A.’s centralized processes and systems for cash management, payroll, and purchasing. As a result, all cash received by the Predecessor was deposited in and commingled with Lafarge N.A.’s general corporate funds and was not specifically allocated to the Predecessor. The net results of these cash transactions between the Predecessor and Lafarge N.A. are reflected within “Net capital contributions to Lafarge N.A.” in the accompanying Combined Statement of Cash Flows.
	Management believes the assumptions and allocations underlying the Predecessor combined financial statements are reasonable and appropriate under the circumstances. The expenses and cost allocations have been determined on a basis considered by Lafarge N.A. to be a reasonable reflection of the utilization of services provided to or the benefit received by the Predecessor during the periods presented relative to the total costs incurred by Lafarge N.A. However, the amounts recorded for these transactions and allocations are not necessarily representative of the amount that would have been reflected in the financial statements had the Predecessor been an entity that operated independently of Lafarge N.A. Consequently, future results of operations after the Predecessor’s separation from Lafarge N.A. will include costs and expenses incurred by the Company that may be materially different than the Predecessor’s historical results of operations. Accordingly, the financial statements for these periods under the Predecessor are not indicative of the Company’s future results of operations, financial position and cash flows.
	Basis of Presentation for Interim Periods
	Certain information and footnote disclosures normally included for the annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted for the interim periods presented. Management believes that the unaudited interim financial statements include all adjustments (which are normal and recurring in nature) necessary to present fairly the financial position of CBP and the Predecessor and results of operations and cash flows for the periods presented.
	The results of operations for the periods presented are not necessarily indicative of the results that may be expected for the year ending December 31, 2014. Seasonal changes and other conditions can affect the sales volumes of the Company’s products. Therefore, the financial results for any interim period do not necessarily indicate the expected results for the year.
	The financial statements should be read in conjunction with CBP’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2013 included in CBP’s Annual Report on Form 10-K for the fiscal year then-ended. The Company has continued to follow the accounting policies set forth in those financial statements.
	Loss Per Share
	On February 3, 2014, the Company effected a 32,304 for one stock split. Basic loss per share is based on the weighted average number of common shares outstanding assuming the 32,304 for one stock split occurred as of the beginning of the period and the issuance of 11,765,000 new shares on February 10, 2014 in connection with the initial public offering of stock. Diluted loss per share is based on the weighted average number of shares outstanding plus the dilutive effect, if any, of restricted stock units (“RSUs”), and of outstanding stock options. As there was a net loss for the period, all 75,000 of outstanding RSUs and all 142,000 of outstanding stock options were not dilutive and were therefore not included in the calculation for diluted loss per share. As such, basic and diluted losses per share are the same.
		Three Months
		Ended
		March 31,
		2014
	Net loss (in thousands)	$	(8,623	)
	Weighted average number of common shares		39,493,722
	Net loss per share (basic and diluted)	$	(0.22	)

Receivables

Receivables	3 Months Ended
	Mar. 31, 2014
Receivables	'
	3. Receivables
	Receivables consist of the following (in thousands):
		March 31,			December 31,
		2014			2013
	Trade receivables	$	40,080		$	34,065
	Allowances		(1,771	)		(1,737	)
	Total receivables, net	$	38,309		$	32,328
	Trade receivables are recorded net of credit memos issued during the normal course of business.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2014
Inventories	'
	4. Inventories
	Inventories consist of the following (in thousands):
		March 31,		December 31,
		2014		2013
	Finished products	$	10,531	$	3,841
	Raw materials		19,208		16,505
	Supplies and other		8,112		7,774
	Total inventories	$	37,851	$	28,120

Property_Plant_and_Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment	'
	5. Property, Plant and Equipment
	Property, plant and equipment consist of the following (in thousands):
		March 31,			December 31,
		2014			2013
	Land	$	12,931		$	12,933
	Buildings		108,702			108,737
	Plant machinery		267,025			267,146
	Mobile equipment		2,990			2,990
	Construction in progress		4,087			3,554
	Property, plant and equipment, at cost		395,735			395,360
	Accumulated depreciation		(20,516	)		(11,735	)
	Total property, plant and equipment, net	$	375,219		$	383,625
	Depreciation expense was $8.8 million for the three months ended March 31, 2014 (Successor) and $5.9 million for the three months March 31, 2013 (Predecessor).

Software_and_Other_Intangibles

Software and Other Intangibles	3 Months Ended
	Mar. 31, 2014
Software and Other Intangibles	'
	6. Software and Other Intangibles
	Customer relationships and other intangibles consist of the following (in thousands):
		March 31,			December 31,
		2014			2013
	Customer relationships	$	117,629		$	117,919
	Purchased and internally developed software		746			11
	Trademarks		14,954			14,990
	Customer relationships and other intangibles, at cost		133,329			132,920
	Accumulated amortization		(11,860	)		(6,794	)
	Customer relationships and other intangibles, net	$	121,469		$	126,126
	Amortization expense is included in cost of sales and was $5.1 million for the three months ended March 31, 2014 (Successor) and $0.3 million for the three months ended March 31, 2013 (Predecessor).
	Amortization of customer relationships is done over a 15 year period using an accelerated method that reflects the expected future cash flows from the acquired customer-related intangible asset. Trademarks are amortized on a straight-line basis over the estimated useful life of 15 years.
	No amortization for capitalized software was taken for the three months ended March 31, 2014 (Successor) as development was in-process and the software not yet put into service. Amortization expense related to capitalized software was $0.1 million for the three months ended March 31, 2013 (Predecessor). CBP did not acquire capitalized software as part the Acquisition, and has incurred approximately $0.7 million related to internal-use software costs that are capitalizable.
	Based on the intangible assets recorded as of March 31, 2014, amortization expense for the remaining nine months of 2014 and years ending December 31, 2015, 2016, 2017 and 2018 is expected to be approximately $13.9 million, $14.8 million, $12.2 million, $10.6 million, and $9.4 million, respectively. These amounts may vary as acquisitions and dispositions occur in the future.

Accrued_and_Other_Liabilities

Accrued and Other Liabilities	3 Months Ended
	Mar. 31, 2014
Accrued and Other Liabilities	'
	7. Accrued and Other Liabilities
	Accrued and other liabilities consist of the following (in thousands):
		March 31,		December 31,
		2014		2013
	Vacation and other employee-related costs	$	3,071	$	2,948
	VAT taxes		1,039		942
	Restructuring		—		—
	Income taxes		250		4,197
	Other		572		3,238
	Total accrued and other liabilities	$	4,932	$	11,325

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Taxes	'
	8. Income Taxes
	The Predecessor’s operating results were included in Lafarge N.A.’s combined US Federal and state income tax returns. In addition, the Canadian Predecessor operations were included in Lafarge N.A.’s Canadian Federal and provincial income tax returns. The provisions for income taxes in the Predecessor financial statements have been determined on a separate return basis as if the Company filed its own tax returns. The income tax benefits related to net operating losses that have been utilized by Lafarge N.A. are reflected in the Predecessor financial statements as a distribution to Lafarge N.A. Management considered and weighed the available evidence, both positive and negative, to determine whether it is more-likely-than-not that some portion, or all, of the Predecessor’s deferred tax assets will not be realized. Given the losses of the Predecessor over the recent years, the Predecessor established a valuation allowance relating to a portion of the deferred tax assets in the Predecessor financial statements. None of the net operating loss carry-forward carried forward to CBP as of the Acquisition date. The Company has not recorded a valuation allowance at March 31, 2014, as management concluded realization of the deferred tax assets was more likely than not. Our projected estimated effective tax rate for the 2014 calendar year is approximately 34% and for the three months ended March 31, 2014 we did not recognize any discrete tax items.
	The Company is subject to audit examinations at federal, state and local levels by tax authorities in those jurisdictions. In addition, the Canadian operations are subject to audit examinations at federal and provincial levels by tax authorities in those jurisdictions. The tax matters challenged by the tax authorities are typically complex; therefore, the ultimate outcome of these challenges is subject to uncertainty. The Company has not identified any issues that did not meet the recognition threshold or would be impacted by the measurement provisions of the uncertain tax position guidance.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies	'
	9. Commitments and Contingencies
	The Company leases certain buildings and equipment. The Company’s facility and equipment leases may provide for escalations of rent or rent abatements and payment of pro rata portions of building operating expenses. Minimum lease payments are recognized on a straight-line basis over the minimum lease term. During the three months ended March 31, 2014 (Successor) and March 31, 2013 (Predecessor), total expenses under operating leases were $1.4 million and $1.9 million, respectively. The Company also has noncapital purchase commitments that primarily relate to gas, gypsum, paper and other raw materials. The total amounts purchased under such commitments were $19.3 million for the three months ended March 31, 2014 (Successor) and $16.6 million for the three months ended March 31, 2013 (Predecessor).
	The table below shows the future minimum lease payments due under non-cancelable operating leases and purchase commitments at March 31, 2014 (in thousands):
			Total		Remaining		2015		2016		2017		2018		After
					2014										2018
	Operating Leases (1)		$	5,199	$	737	$	1,082	$	632	$	637	$	616	$	1,495
	Purchase Commitments			191,393		25,649		32,507		30,717		20,957		18,060		63,503
	Total Commitments		$	196,592	$	26,386	$	33,589	$	31,349	$	21,594	$	18,676	$	64,998
	-1	The table reflects future minimum lease payments over the non-cancelable lease terms of its operating lease.
	Under certain circumstances, the Company provides letters of credit related to its natural gas and other supply purchases. At March 31, 2014 and December 31, 2013 the Company had outstanding letters of credit of approximately $2.4 million for both periods.
	In the ordinary course of business, the Company executes contracts involving indemnifications standard in the industry. These indemnifications might include claims relating to any of the following: environmental and tax matters; intellectual property rights; governmental regulations and employment-related matters; customer, supplier, and other commercial contractual relationships; and financial matters. While the maximum amount to which the Company may be exposed under such agreements cannot be estimated, it is the opinion of management that these guarantees and indemnifications are not expected to have a materially adverse effect on the Company’s financial condition, results of operations or liquidity.
	In the ordinary course of business, the Company is involved in certain legal actions and claims, including proceedings under laws and regulations relating to environmental and other matters. Because such matters are subject to many uncertainties and the outcomes are not predictable with assurance, the total liability for these legal actions and claims cannot be determined with certainty. When the Company determines that it is probable that a liability for environmental matters, legal actions or other contingencies has been incurred and the amount of the loss is reasonably estimable, an estimate of the costs to be incurred is recorded as a liability in the financial statements. As of March 31, 2014 and December 31, 2013, such liabilities were not material to the Company’s financial statements. While management believes its accruals for such liabilities are adequate, the Company may incur costs in excess of the amounts provided. Although the ultimate amount of liability that may result from these matters or actions is not ascertainable, the Company believes that any amounts exceeding the recorded accruals will not materially affect its financial condition.
	Following the Acquisition, the Company’s sole membership interest holder, LSF8 Gypsum Holdings, L.P., implemented a cash-based long term incentive plan (the “LTIP”), in which participants have the potential to earn a cash payout upon a monetization event (as defined in the LTIP). Potential monetization events include the sale of the Company, an initial public offering where the sponsor reduces its interest to below 50% or at the sponsor’s discretion, or through certain cash distributions as defined in the LTIP. At March 31, 2014, no such monetization events had occurred, and therefore no amounts were accrued in the accompanying balance sheet as of March 31, 2014.

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2014
Related Party Transactions	'
	10. Related Party Transactions
	Allocated Expenses
	The Predecessor has been allocated selling and administrative expenses from Lafarge N.A. of $1.9 million for the three months ended March 31, 2013. These costs from Lafarge N.A. had been derived from multiple levels of the organization including shared corporate expenses and fees from the parent of Lafarge N.A. These allocated costs were primarily related to corporate administrative expenses and reorganization costs, employee-related costs including pensions and other benefits for corporate and shared employees, and rental and usage fees for shared assets for the following functional groups: information technology, legal services, accounting and finance services, human resources, marketing and contract support, customer support, treasury, facility and other corporate and infrastructural services. The costs associated with these services and support functions (indirect costs) have been allocated to the Predecessor using the most meaningful respective allocation methodologies which were primarily based on proportionate revenue, proportionate headcount or proportionate direct labor costs of the Predecessor compared to Lafarge N.A. and/or its subsidiaries.
	In addition to the allocated selling and administrative expenses noted above, the Predecessor recorded approximately $2.9 million for the three months ended March 31, 2013 in pension and other post-retirement benefits expense related to its employees, which has been reflected within “Costs of goods sold” and “Selling and administrative” in the accompanying Combined Statements of Operations of the Predecessor. The Predecessor’s salaried employees and union hourly employees participated in defined benefit pension plans sponsored by Lafarge N.A. These plans include other Lafarge N.A. employees that are not employees of the Predecessor. Lafarge N.A. also provides certain retiree health and life insurance benefits to eligible employees who have retired from the Predecessor. Salaried participants generally become eligible for retiree health care benefits when they retire from active service at age 55 or later. Benefits, eligibility and cost-sharing provisions for hourly employees vary by location and/or bargaining unit. Generally, the health care plans pay a stated percentage of most medical and dental expenses reduced for any deductible, copayment and payments made by government programs and other group coverage. The related pension and post-retirement benefit liability has not been allocated to the Predecessor and has not been presented in the accompanying Predecessor balance sheet since the obligation remained a liability of Lafarge N.A. The Successor does not have any defined benefit pension or postretirement benefit plans in place.
	Management believes the assumptions and allocations underlying the combined Predecessor financial statements are reasonable and appropriate under the circumstances. The expenses and cost allocations have been determined on a basis considered by Lafarge N.A. to be a reasonable reflection of the utilization of services provided to or the benefit received by the Predecessor during the periods presented relative to the total costs incurred by Lafarge N.A. However, the amounts recorded for these transactions and allocations are not necessarily representative of the amount that would have been reflected in the financial statements had the Predecessor been an entity that operated independently of Lafarge N.A. Consequently, future results of operations after the Predecessor’s separation from Lafarge N.A. will include costs and expenses that may be materially different than the Predecessor’s historical results of operations. Accordingly, the financial statements for these periods are not indicative of the future results of operations, financial position and cash flows.
	Other
	Since the Acquisition, the Company is no longer part of the Lafarge N.A. organization but does have a Transition Services Agreement to help with certain ongoing back-office functions. These functions include, among others, accounting, treasury, tax, and information technology services. Starting in September 2013, the Company paid Lafarge N.A. a fee for these services of $119,000 per month that escalated to $129,700 per month in 2014. These services are available through February 2015, but can be discontinued earlier by the Company.
	On August 30, 2013, the Company entered into an advisory agreement with an affiliate of Lone Star to provide certain management oversight services to the Company, including assistance and advice on strategic plans, obtaining and maintaining certain legal documents, and communicating and coordinating with service providers. The Company pays 110% of actual costs for the services provided and as of December 31, 2013, we owed $0.2 million under this agreement. The agreement was terminated upon the closing of the public offering of the Company’s stock in February 2014, and upon which the Company paid a termination fee of $2 million that is included in non-operating expense.

Investment_in_Seven_Hills

Investment in Seven Hills	3 Months Ended
	Mar. 31, 2014
Investment in Seven Hills	'
	11. Investment in Seven Hills
	The Predecessor was a party with an unaffiliated third-party to a paperboard liner venture named Seven Hills, LLC (“Seven Hills”). This venture provided the Predecessor with a continuous supply of high-quality recycled paperboard liner to meet its ongoing production requirements. For the Predecessor financial statements, management evaluated the characteristics of its investment in Seven Hills and concluded that Seven Hills would be deemed a variable interest entity (“VIE”) as there was not sufficient equity at risk in Seven Hills. Management also considered certain characteristics related to control and the power to direct the activities of Seven Hills that most significantly impact Seven Hills’ economic performance, including the significant decisions made by the Managing Board and the involvement of the other investor in managing the day-to-day activities. Management concluded the Company was not the primary beneficiary. Accordingly, the Predecessor accounted for its investment in Seven Hills under the equity method of accounting.
	Since the Acquisition, the venture equity ownership remained with Lafarge N.A. up until March 13, 2014, although many of the rights and obligations and underlying economics were contractually transferred to the Company. Based on the allocation of the purchase price paid in the Acquisition, $13.0 million related to the financial interest in the Seven Hills venture has been recorded and represents the fair value of the rights retained by the Company after the Acquisition. In the Successor financial statements, we elected the option to account for this financial interest at fair value with changes in fair value reflected in earnings during the period in which they occur. We elected to measure this financial interest at fair value, as permitted under Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 825, Financial Instruments, to better reflect the expected future benefit of the acquired financial interest.
	On March 13, 2014, Lafarge assigned its interest in the joint venture and the joint venture agreement and the other operative agreements to the Company under the same terms and conditions as existed prior to the Acquisition. As such, at this date of transfer the Company measured the investment at fair value and began accounting for this investment in Seven Hills under the equity method of accounting.
	Paperboard purchased from Seven Hills was $12.9 million for the three months ended March 31, 2014 (Successor) and $10.8 million for the three months ended March 31, 2013. The Company also has certain purchase commitments for paper totaling $39.6 million through 2017.

Fair_Value_Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2014
Fair Value Measurements	'
	12. Fair Value Measurements
	U.S. GAAP provides a framework for measuring fair value, establishes a fair value hierarchy of the valuation techniques used to measure the fair value and requires certain disclosures relating to fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in a market with sufficient activity.
	The three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value is as follows:
		•	Level 1—Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities that a Company has the ability to access;
		•	Level 2—Inputs, other than the quoted market prices included in Level 1, which are observable for the asset or liability, either directly or indirectly; and
		•	Level 3—Unobservable inputs for the asset or liability which is typically based on an entity’s own assumptions when there is little, if any, related market data available.
	The Company evaluates assets and liabilities subject to fair value measurements on a recurring and non-recurring basis to determine the appropriate level to classify them for each reporting period. This determination requires significant judgments to be made by the Company. The fair values of receivables, accounts payable, accrued costs and other current liabilities approximate the carrying values as a result of the short-term nature of these instruments.
	The Company estimates the fair value of its debt by discounting the future cash flows of each instrument using estimated market rates of debt instruments with similar maturities and credit profiles. These inputs are classified as Level 3 within the fair value hierarchy. As of December 31, 2013, the carrying value reported in the consolidated balance sheet for the Company’s notes payable approximated its fair value.
	The only assets or liabilities we had at March 31, 2014 that will be recorded at fair value on a recurring basis is the interest rate cap that we entered into on March 31, 2014 for $0.2 million (see Note 13). This is classified within Level 2 of the fair value hierarchy as it is valued using third party pricing models which contain inputs that are derived from observable market data.
	Assets and liabilities that are measured at fair value on a non-recurring basis include intangible assets and goodwill. These items are recognized at fair value when they are considered to be impaired.
	There were no fair value adjustments for assets and liabilities measured on a non-recurring basis. The Company discloses fair value information about financial instruments, whether or not recognized in the balance sheet, for which it is practicable to estimate that value.

Debt

Debt	3 Months Ended
	Mar. 31, 2014
Debt	'
	13. Debt
	Debt consists of the following:
		March 31,			December 31,
		2014			2013
	First Lien Credit Agreement with quarterly principal payments, maturing on August 28, 2020; interest rate of LIBOR (with a 1% floor) plus 3.75%; average annual interest rate of 4.75%, before original issue discount	$	412,925		$	413,962
	Second Lien Credit Agreement maturing on February 26, 2021; interest rate of LIBOR (with a 1% floor) plus 7.75%; average annual interest rate of 8.75%, before original issue discount		—			155,000
	Borrowings under First Lien Credit Agreement Revolver	$	13,500			—
	Less: Original issue discount (net of amortization)		(3,166	)		(4,888	)
	Total debt	$	423,259		$	564,074
	Less: Current portion of long-term debt		(4,150	)		(4,150	)
	Long-term debt	$	419,109		$	559,924
	On August 30, 2013, the Company and its subsidiary OpCo entered into a first lien credit agreement with Credit Suisse AG, as administrative agent, Credit Suisse Securities (USA) LLC and RBC Capital Markets, as joint lead arrangers and joint bookrunners, and Royal Bank of Canada, as syndication agent (as amended on December 2, 2013, the “First Lien Credit Agreement”). The First Lien Credit Agreement provides OpCo a term loan facility of $415.0 million and a U.S. dollar revolving loan facility of $40.0 million and a Canadian dollar and/or U.S. dollar revolving facility of $10.0 million (such aggregate $50.0 million revolving facilities together, the “Revolver”), which may be borrowed by OpCo or by its subsidiary, Continental Building Products Canada Inc. in Canadian dollars or U.S. dollars.
	On August 30, 2013, the Company and OpCo entered into a second lien credit agreement with Credit Suisse AG, as administrative agent, Credit Suisse Securities (USA) LLC and RBC Capital Markets, as joint lead arrangers and joint bookrunners, and Royal Bank of Canada, as syndication agent (as amended on December 2, 2013, the “Second Lien Credit Agreement”). The Second Lien Credit Agreement provided OpCo a term loan facility of $155.0 million (the “Second Lien Term Loan”).
	On February 10, 2014, the Company completed its initial public offering of 11,765,000 shares at $14.00 per share and began trading on the New York Stock Exchange under the symbol CBPX. Net proceeds after underwriting discounts and commissions, but before other closing costs, were approximately $154 million. Net proceeds were used to pay a $2 million one-time payment to Lone Star in consideration for the termination of our asset advisory agreement with affiliates of Lone Star. The remaining $152 million of net proceeds and cash on hand of $6.1 million were used to fully repay the $155 million Second Lien Term Loan along with a prepayment premium of $3.1 million.
	The prepayment premium for the $3.1 million was recorded in other (expense) income. The prepayment of the Second Lien Term Loan also resulted in the write-off of $6.9 million in original issue discount and deferred financing fees that were recorded in interest expense.
	Interest is floating for both loans and the interest rate spread over LIBOR (with a 1% floor) was plus 3.75% for the term loan under the First Lien Credit Agreement and plus 7.75% for the term loan under the Second Lien Credit Agreement for the three months ended March 31, 2014. The margin applicable to the borrowing may be reduced by 0.25% if the Company achieves certain credit ratings by Moody’s and S&P. The margin may be further reduced by 0.50% if we achieve certain credit ratings by Moody’s and S&P or achieve a total leverage ratio less than four times net debt to a trailing twelve months adjusted earnings before interest, depreciation and amortization as defined in the Credit agreement. At the end of March 31, 2014, we achieved this lower leverage ratio. This will result in the First Lien Credit Agreement margin spread decreasing by 50 basis points from 3.75% to 3.25% for as long as the leverage ratio, as defined in the First Lien Credit Agreement, remains below four. The lower interest rate becomes effective in May 2014.
	The First Lien Credit Agreement is secured by the underlying property and equipment of the Company and has principal payments of $1,037,500 that are due quarterly with a final payment of $387.0 million due on August 28, 2020. The annual effective interest rate on the First Lien Credit Agreement including original issue discount and amortization of debt issuance costs was 5.2% at March 31, 2014.
	The First Lien Credit Agreement also has a $50 million revolver (the “Revolver”), $13.5 million of which was outstanding as of March 31, 2014. Interest is floating, based on LIBOR (with a floor of 1%), plus 300 basis points. In addition, CBP pays a facility fee of 50 basis points per annum on the total Revolver. Availability under the Revolver, based on draws and outstanding letters of credit and that there are no violations of covenants, was $34.1 million at March 31, 2014.
	Total interest paid for the three months ended March 31, 2014 (Successor) was $6.6 million. No significant amounts of interest were paid by the Predecessor in the prior period.
	The table below shows the future minimum principal payments due under the First Lien Credit Agreement.
		Amount Due
		in thousands
	Remaining 2014	$	3,113
	2015		4,150
	2016		4,150
	2017		4,150
	2018		4,150
	Thereafter		406,713
	Under the terms of the First Lien Credit Agreement, the Company is required to comply with certain covenants, including among others, the limitation of indebtedness, limitation on liens, and limitations on certain cash distributions. One single financial covenant governs all of the Company’s debt and only applies if the outstanding borrowings of the Revolver plus outstanding letters of credit are greater than $12.5 million as of the end of the quarter, beginning with the quarter ending December 31, 2013. The financial covenant is a total leverage ratio calculation, in which total debt less outstanding cash is divided by adjusted earnings before interest, depreciation and amortization. The Company was in compliance with this covenant at March 31, 2014, which required a leverage ratio below 6.75.
	At March 31, 2014, the Company entered into an interest rate cap on three month US Dollar LIBOR of 2% for a notional amount of $206.5 million, representing one-half of the principal amount due under our First Lien Credit Agreement at March 31, 2014. The notional amount of the interest rate cap declines by $0.5 million each quarter through December 31, 2015, representing one-half of the quarterly principal amounts owed under the First Lien Credit Agreement. The objective of the hedge is to protect the cash flows for one-half of the First Lien Credit Agreement from adverse extreme market interest rate changes through March 31, 2016. Changes in the intrinsic value of the option are expected to be perfectly effective in offsetting the changes in cash flow of interest payments attributable to fluctuations for three month US Dollar LIBOR interest rates above 2%. The hedge is being accounted for as a cash flow hedge. Changes in the time value of the option will be reflected directly in earnings through “other income / expense” in non-operating income. The premium paid of $0.2 million to purchase the interest rate cap is recorded in other current assets as of March 31, 2014.

Segment_Reporting

Segment Reporting	3 Months Ended
	Mar. 31, 2014
Segment Reporting	'
	14. Segment Reporting
	Segment information is presented in accordance with ASC 280, Segment Reporting, which establishes standards for reporting information about operating segments. It also establishes standards for related disclosures about products and geographic areas. The Company’s and Predecessor’s primary reportable segment is wallboard which represents approximately 95% of the revenues of the Company and Predecessor. This segment produces wallboard for the commercial and residential construction sectors. We also operate other business activities, primarily finishing products, which complement the Company’s full range of wallboard products.
	Revenues from the major products sold to external customers include gypsum wallboard and finishing products.
	The Company’s and Predecessor’s two geographic areas consist of the United States and Canada for which it reports net sales, fixed assets and total assets.
	The Company and Predecessor evaluate operating performance based on profit or loss from operations before certain adjustments as shown below. Revenues are attributed to geographic areas based on the location of the assets producing the revenues. We did not provide asset information by segment as our chief operating decision maker does not use such information for purposes of allocating resources and assessing segment performance.
	Reportable segment information consists of the following (In thousands):
		Successor			Predecessor
		Three Months			Three Months
		Ended March 31,			Ended March 31,
		2014			2013
	Net Sales:
	Wallboard		82,918			78,690
	Other		4,055			4,760
	Total net sales		86,973			83,450
	Operating income (loss):
	Wallboard		6,356			9,881
	Other		(75	)		72
	Adjustments:
	Interest Expense		(14,176	)		(62	)
	Loss from Equity Investment		—			(93	)
	Other expenses		(5,186	)		(23	)
	Income (loss) before income tax benefit		(13,081	)		9,775
	Depreciation and Amortization
	Wallboard		13,583			5,934
	Other		300			308
	Total depreciation and amortization		13,883			6,242

ShareBased_Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2014
Share-Based Compensation	'
	15. Share-Based Compensation
	In conjunction with our initial public offering that we completed in February 2014, we granted employees 142,000 stock options and 75,000 restricted shares that both vest over four years. The fair value of stock options was determined using the Black Scholes option pricing model with the following assumptions: (a) a risk free interest rate assumption of 2.15%, based on the U.S. Treasury yield curve in effect; (b) a dividend yield of 0% as the Company currently has no plans to pay a dividend; (c) a volatility assumption of 50.34%, based on historical volatilities of comparable publicly traded companies, and (d) an expected life of 6.25 years based on the assumption that the options will be exercised evenly from time of vesting to the expiration date. The fair value of restricted shares was based on the share price at grant date, representing $14.00 per share. Compensation expense of $0.1 million was recorded for share-based awards for the three months ended March 31, 2014.

Significant_Accounting_Policie1

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Loss Per Share	'
	Loss Per Share
	On February 3, 2014, the Company effected a 32,304 for one stock split. Basic loss per share is based on the weighted average number of common shares outstanding assuming the 32,304 for one stock split occurred as of the beginning of the period and the issuance of 11,765,000 new shares on February 10, 2014 in connection with the initial public offering of stock. Diluted loss per share is based on the weighted average number of shares outstanding plus the dilutive effect, if any, of restricted stock units (“RSUs”), and of outstanding stock options. As there was a net loss for the period, all 75,000 of outstanding RSUs and all 142,000 of outstanding stock options were not dilutive and were therefore not included in the calculation for diluted loss per share. As such, basic and diluted losses per share are the same.
		Three Months
		Ended
		March 31,
		2014
	Net loss (in thousands)	$	(8,623	)
	Weighted average number of common shares		39,493,722
	Net loss per share (basic and diluted)	$	(0.22	)
Successor [Member]	'
Basis of Presentation	'
	Basis of Presentation—Successor
	The accompanying consolidated financial statements for CBP have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP). The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions have been eliminated.
	The Company’s financial statements reflect the Acquisition which was accounted for as a business combination. The following table summarizes the finalized fair values of the assets acquired and liabilities assumed at the Acquisition date.
		(in thousands)
	Total current assets	$	70,371
	Property, plant and equipment		392,809
	Financial interest in Seven Hills JV		13,000
	Trademarks		15,000
	Customer Relationships		118,000
	Goodwill		119,945
	Total current liabilities		(25,984	)
	Total purchase price	$	703,141
	The fair value of accounts receivables acquired is $31.9 million (included in total current assets above), with the gross contractual amount being $33.3 million. The Company expects $1.4 million to be uncollectible. The total purchase price remained the same as the one previously provided for the year-end December 31, 2013.
	There were no loss contingencies identified as part of this business combination.
	The goodwill recognized is attributable primarily to expected synergies and the assembled workforce of the Company. These come from the synergies that are obtained in operating the plants as part of a network, versus individually, and from an experienced employee base skilled at managing a process driven manufacturing environment. We expect the goodwill will be deductible for income tax purposes.
Predecessor [Member]	'
Basis of Presentation	'
	Basis of Presentation—Predecessor
	The accompanying combined financial statements for the Predecessor have been prepared in accordance with U.S. GAAP.
	The Predecessor financial statements have been derived from the consolidated financial statements and accounting records of Lafarge North America Inc. (“Lafarge N.A.”) using the historical results of operations and historical cost basis of the assets and liabilities of Lafarge N.A. that comprise the business acquired. These Predecessor financial statements have been prepared to demonstrate the historical results of operations, financial position, and cash flows for the indicated periods under Lafarge N.A.’s management that were acquired by CBP. All intercompany balances and transactions have been eliminated. Transactions and balances between the Predecessor and Lafarge N.A. and its subsidiaries are reflected as related party transactions within these financial statements.
	The accompanying Predecessor combined financial statements include the assets, liabilities, revenues and expenses that are specifically identifiable to the acquired business and reflect all costs of doing business related to their operations, including expenses incurred by other entities on the Predecessor’s behalf. In addition, certain costs related to the Predecessor have been allocated from Lafarge N.A. Those allocations are derived from multiple levels of the organization including shared corporate expenses from Lafarge N.A. and fees from Lafarge N.A.’s parent company related to certain service and support functions. The costs associated with these services and support functions (indirect costs) have been allocated to the Predecessor using the most meaningful respective allocation methodologies which were primarily based on proportionate revenue, proportionate headcount, or proportionate direct labor costs compared to Lafarge N.A. and/or its subsidiaries. These allocated costs are primarily related to corporate administrative expenses, employee-related costs including pensions and other benefits for corporate and shared employees, and rental and usage fees for shared assets for the following functional groups: information technology, legal services, accounting and finance services, human resources, marketing and contract support, customer support, treasury, facility and other corporate and infrastructural services. Income taxes have been accounted for in the Predecessor financial statements on a separate return basis as described in Note 8, Income Taxes.
	The Predecessor utilized Lafarge N.A.’s centralized processes and systems for cash management, payroll, and purchasing. As a result, all cash received by the Predecessor was deposited in and commingled with Lafarge N.A.’s general corporate funds and was not specifically allocated to the Predecessor. The net results of these cash transactions between the Predecessor and Lafarge N.A. are reflected within “Net capital contributions to Lafarge N.A.” in the accompanying Combined Statement of Cash Flows.
	Management believes the assumptions and allocations underlying the Predecessor combined financial statements are reasonable and appropriate under the circumstances. The expenses and cost allocations have been determined on a basis considered by Lafarge N.A. to be a reasonable reflection of the utilization of services provided to or the benefit received by the Predecessor during the periods presented relative to the total costs incurred by Lafarge N.A. However, the amounts recorded for these transactions and allocations are not necessarily representative of the amount that would have been reflected in the financial statements had the Predecessor been an entity that operated independently of Lafarge N.A. Consequently, future results of operations after the Predecessor’s separation from Lafarge N.A. will include costs and expenses incurred by the Company that may be materially different than the Predecessor’s historical results of operations. Accordingly, the financial statements for these periods under the Predecessor are not indicative of the Company’s future results of operations, financial position and cash flows.
Interim Period [Member]	'
Basis of Presentation	'
	Basis of Presentation for Interim Periods
	Certain information and footnote disclosures normally included for the annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted for the interim periods presented. Management believes that the unaudited interim financial statements include all adjustments (which are normal and recurring in nature) necessary to present fairly the financial position of CBP and the Predecessor and results of operations and cash flows for the periods presented.
	The results of operations for the periods presented are not necessarily indicative of the results that may be expected for the year ending December 31, 2014. Seasonal changes and other conditions can affect the sales volumes of the Company’s products. Therefore, the financial results for any interim period do not necessarily indicate the expected results for the year.
	The financial statements should be read in conjunction with CBP’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2013 included in CBP’s Annual Report on Form 10-K for the fiscal year then-ended. The Company has continued to follow the accounting policies set forth in those financial statements.

Significant_Accounting_Policie2

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2014
Finalized Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date	'
	The following table summarizes the finalized fair values of the assets acquired and liabilities assumed at the Acquisition date.
		(in thousands)
	Total current assets	$	70,371
	Property, plant and equipment		392,809
	Financial interest in Seven Hills JV		13,000
	Trademarks		15,000
	Customer Relationships		118,000
	Goodwill		119,945
	Total current liabilities		(25,984	)
	Total purchase price	$	703,141
Basic and Diluted Losses Per Share	'
		Three Months
		Ended
		March 31,
		2014
	Net loss (in thousands)	$	(8,623	)
	Weighted average number of common shares		39,493,722
	Net loss per share (basic and diluted)	$	(0.22	)

Receivables_Tables

Receivables (Tables)	3 Months Ended
	Mar. 31, 2014
Components of Receivables	'
	Receivables consist of the following (in thousands):
		March 31,			December 31,
		2014			2013
	Trade receivables	$	40,080		$	34,065
	Allowances		(1,771	)		(1,737	)
	Total receivables, net	$	38,309		$	32,328

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Mar. 31, 2014
Components of Inventories	'
	Inventories consist of the following (in thousands):
		March 31,		December 31,
		2014		2013
	Finished products	$	10,531	$	3,841
	Raw materials		19,208		16,505
	Supplies and other		8,112		7,774
	Total inventories	$	37,851	$	28,120

Property_Plant_and_Equipment_T

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2014
Components of Property, Plant and Equipment	'
	Property, plant and equipment consist of the following (in thousands):
		March 31,			December 31,
		2014			2013
	Land	$	12,931		$	12,933
	Buildings		108,702			108,737
	Plant machinery		267,025			267,146
	Mobile equipment		2,990			2,990
	Construction in progress		4,087			3,554
	Property, plant and equipment, at cost		395,735			395,360
	Accumulated depreciation		(20,516	)		(11,735	)
	Total property, plant and equipment, net	$	375,219		$	383,625

Software_and_Other_Intangibles1

Software and Other Intangibles (Tables)	3 Months Ended
	Mar. 31, 2014
Customer Relationships and Other Intangibles	'
	Customer relationships and other intangibles consist of the following (in thousands):
		March 31,			December 31,
		2014			2013
	Customer relationships	$	117,629		$	117,919
	Purchased and internally developed software		746			11
	Trademarks		14,954			14,990
	Customer relationships and other intangibles, at cost		133,329			132,920
	Accumulated amortization		(11,860	)		(6,794	)
	Customer relationships and other intangibles, net	$	121,469		$	126,126

Accrued_and_Other_Liabilities_

Accrued and Other Liabilities (Tables)	3 Months Ended
	Mar. 31, 2014
Accrued and Other Liabilities	'
	Accrued and other liabilities consist of the following (in thousands):
		March 31,		December 31,
		2014		2013
	Vacation and other employee-related costs	$	3,071	$	2,948
	VAT taxes		1,039		942
	Restructuring		—		—
	Income taxes		250		4,197
	Other		572		3,238
	Total accrued and other liabilities	$	4,932	$	11,325

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2014
Future Minimum Lease Payments Due under Non-Cancelable Operating Leases	'
	The table below shows the future minimum lease payments due under non-cancelable operating leases and purchase commitments at March 31, 2014 (in thousands):
			Total		Remaining		2015		2016		2017		2018		After
					2014										2018
	Operating Leases (1)		$	5,199	$	737	$	1,082	$	632	$	637	$	616	$	1,495
	Purchase Commitments			191,393		25,649		32,507		30,717		20,957		18,060		63,503
	Total Commitments		$	196,592	$	26,386	$	33,589	$	31,349	$	21,594	$	18,676	$	64,998
	-1	The table reflects future minimum lease payments over the non-cancelable lease terms of its operating lease.

Debt_Tables

Debt (Tables)	3 Months Ended
	Mar. 31, 2014
Summary of Debt	'
	Debt consists of the following:
		March 31,			December 31,
		2014			2013
	First Lien Credit Agreement with quarterly principal payments, maturing on August 28, 2020; interest rate of LIBOR (with a 1% floor) plus 3.75%; average annual interest rate of 4.75%, before original issue discount	$	412,925		$	413,962
	Second Lien Credit Agreement maturing on February 26, 2021; interest rate of LIBOR (with a 1% floor) plus 7.75%; average annual interest rate of 8.75%, before original issue discount		—			155,000
	Borrowings under First Lien Credit Agreement Revolver	$	13,500			—
	Less: Original issue discount (net of amortization)		(3,166	)		(4,888	)
	Total debt	$	423,259		$	564,074
	Less: Current portion of long-term debt		(4,150	)		(4,150	)
	Long-term debt	$	419,109		$	559,924
Summary of Future Minimum Principal Payments Due under First Lien Credit Agreement	'
	The table below shows the future minimum principal payments due under the First Lien Credit Agreement.
		Amount Due
		in thousands
	Remaining 2014	$	3,113
	2015		4,150
	2016		4,150
	2017		4,150
	2018		4,150
	Thereafter		406,713

Segment_Reporting_Tables

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2014
Summary of Reportable Segment Information	'
	Reportable segment information consists of the following (In thousands):
		Successor			Predecessor
		Three Months			Three Months
		Ended March 31,			Ended March 31,
		2014			2013
	Net Sales:
	Wallboard		82,918			78,690
	Other		4,055			4,760
	Total net sales		86,973			83,450
	Operating income (loss):
	Wallboard		6,356			9,881
	Other		(75	)		72
	Adjustments:
	Interest Expense		(14,176	)		(62	)
	Loss from Equity Investment		—			(93	)
	Other expenses		(5,186	)		(23	)
	Income (loss) before income tax benefit		(13,081	)		9,775
	Depreciation and Amortization
	Wallboard		13,583			5,934
	Other		300			308
	Total depreciation and amortization		13,883			6,242

Background_and_Nature_of_Opera1

Background and Nature of Operations - Additional Information (Detail) (USD $)	0 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Jun. 24, 2013	Mar. 31, 2014
Wallboard Plant [Member]	'	'
Description Of Business And Significant Accounting Policies [Line Items]	'	'
Number of operating facilities	'	3
Compound Plant [Member]	'	'
Description Of Business And Significant Accounting Policies [Line Items]	'	'
Number of operating facilities	'	1
North American Gypsum Division [Member]	'	'
Description Of Business And Significant Accounting Policies [Line Items]	'	'
Agreement date of acquisition	'	24-Jun-13
Aggregate purchase price	$703,000	'
Closing date of acquisition	30-Aug-13	'

Significant_Accounting_Policie3

Significant Accounting Policies - Finalized Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Aug. 30, 2013	Aug. 30, 2013
In Thousands, unless otherwise specified			Successor [Member]	Successor [Member]
				Seven Hills, LLC [Member]
Business Acquisition [Line Items]	'	'	'	'
Total current assets	'	'	$70,371	'
Property, plant and equipment	'	'	392,809	'
Financial interest in Seven Hills JV	'	13,000	'	13,000
Trademarks	'	'	15,000	'
Customer Relationships	'	'	118,000	'
Goodwill	119,945	119,945	119,945	'
Total current liabilities	'	'	-25,984	'
Total purchase price	'	'	$703,141	'

Significant_Accounting_Policie4

Significant Accounting Policies - Additional Information (Detail) (USD $)	Mar. 31, 2014	Feb. 03, 2014	Feb. 10, 2014	Mar. 31, 2014	Mar. 31, 2014
			Initial Public Offering [Member]	Restricted Stock Units (RSUs) [Member]	Employee Stock Option [Member]
Business Acquisition [Line Items]	'	'	'	'	'
Fair value of accounts receivables acquired	$31,900,000	'	'	'	'
Gross contractual amount	33,300,000	'	'	'	'
Uncollectible amount	1,400,000	'	'	'	'
Loss contingencies	$0	'	'	'	'
Weighted average number of common shares outstanding	'	32,304	'	'	'
Stock split, issuance of new shares	'	'	11,765,000	'	'
Outstanding restricted stock units	'	'	'	75,000	142,000

Significant_Accounting_Policie5

Significant Accounting Policies - Basic and Diluted Losses Per Share (Detail) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014
Net loss (in thousands)	($8,623)
Weighted average number of common shares	39,493,722
Net loss per share (basic and diluted)	($0.22)

Receivables_Components_of_Rece

Receivables - Components of Receivables (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Trade receivables	$40,080	$34,065
Allowances	-1,771	-1,737
Total receivables, net	$38,309	$32,328

Inventories_Components_of_Inve

Inventories - Components of Inventories (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory [Line Items]	'	'
Finished products	$10,531	$3,841
Raw materials	19,208	16,505
Supplies and other	8,112	7,774
Total inventories	$37,851	$28,120

Property_Plant_and_Equipment_C

Property, Plant and Equipment - Components of Property, Plant and Equipment (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	$395,735	$395,360
Accumulated depreciation	-20,516	-11,735
Total property, plant and equipment, net	375,219	383,625
Land [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	12,931	12,933
Buildings [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	108,702	108,737
Plant Machinery [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	267,025	267,146
Mobile Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	2,990	2,990
Construction in Progress [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	$4,087	$3,554

Property_Plant_and_Equipment_A

Property, Plant and Equipment - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
	Successor [Member]	Predecessor [Member]
Property, Plant and Equipment [Line Items]	'	'
Depreciation expense	$8.80	$5.90

Software_and_Other_Intangibles2

Software and Other Intangibles - Customer Relationships and Other Intangibles (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]	'	'
Customer relationships and other intangibles, at cost	$133,329	$132,920
Accumulated amortization	-11,860	-6,794
Customer relationships and other intangibles, net	121,469	126,126
Customer Relationships [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Customer relationships and other intangibles, at cost	117,629	117,919
Purchased and Internally Developed Software [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Customer relationships and other intangibles, at cost	746	11
Trademarks [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Customer relationships and other intangibles, at cost	$14,954	$14,990

Software_and_Other_Intangibles3

Software and Other Intangibles - Additional Information (Detail) (USD $)	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2013
In Millions, unless otherwise specified		Cost of Sales [Member]	Selling, General and Administrative Expenses [Member]	Customer Relationships [Member]	Trademarks [Member]	Capitalized Software [Member]	Capitalized Software [Member]
		Successor [Member]	Predecessor [Member]			Successor [Member]	Predecessor [Member]
Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'	'	'
Amortization expense	'	$5.10	$0.30	'	'	$0	$0.10
Amortization on estimated useful life	'	'	'	'15 years	'15 years	'	'
Capitalizable internal-use software costs	0.7	'	'	'	'	'	'
Amortization expense for the remaining nine months of 2014	13.9	'	'	'	'	'	'
Amortization expense, 2015	14.8	'	'	'	'	'	'
Amortization expense, 2016	12.2	'	'	'	'	'	'
Amortization expense, 2017	10.6	'	'	'	'	'	'
Amortization expense, 2018	$9.40	'	'	'	'	'	'

Accrued_and_Other_Liabilities_1

Accrued and Other Liabilities - Accrued and Other Liabilities (Detail) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Accrued Expenses And Other Current Liabilities [Line Items]	'	'
Vacation and other employee-related costs	$3,071	$2,948
VAT taxes	1,039	942
Restructuring	'	'
Income taxes	250	4,197
Other	572	3,238
Total accrued and other liabilities	$4,932	$11,325

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended
	Mar. 31, 2014
Income Tax [Line Items]	'
Net operating loss carry-forward carried forward to CBP	$0
Valuation allowance recorded	$0
Estimated effective tax rate	34.00%

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional information (Detail) (USD $)	3 Months Ended		3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
			Successor [Member]	Predecessor [Member]
Contingencies And Commitments [Line Items]	'	'	'	'
Total expenses under operating leases	'	'	$1.40	$1.90
Amount purchased under commitment	'	'	19.3	16.6
Outstanding amount of letters of credit	2.4	2.4	'	'
Ownership interest percentage	50.00%	'	'	'
Accrued amount in the accompanying balance sheet	$0	'	'	'

Commitments_and_Contingencies_2

Commitments and Contingencies - Future Minimum Lease Payments Due under Non-Cancelable Operating Leases (Detail) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Contingencies And Commitments [Line Items]	'
Operating Leases, Total	$5,199
Operating Leases, Remaining 2014	737
Operating Leases, 2015	1,082
Operating Leases, 2016	632
Operating Leases, 2017	637
Operating Leases, 2018	616
Operating Leases, After 2018	1,495
Purchase Commitments, Total	191,393
Purchase Commitments, Remaining 2014	25,649
Purchase Commitments, 2015	32,507
Purchase Commitments, 2016	30,717
Purchase Commitments, 2017	20,957
Purchase Commitments, 2018	18,060
Purchase Commitments, After 2018	63,503
Total Commitments	196,592
Total Commitments, Remaining 2014	26,386
Total Commitments, 2015	33,589
Total Commitments, 2016	31,349
Total Commitments, 2017	21,594
Total Commitments, 2018	18,676
Total Commitments, After 2018	$64,998

Related_Party_Transactions_Add

Related Party Transactions - Additional information (Detail) (USD $)	12 Months Ended			3 Months Ended
	Dec. 31, 2013	Mar. 31, 2014	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2013
				Predecessor [Member]	Predecessor [Member]
					Lafarge N.A. [Member]
Related Party Transaction [Line Items]	'	'	'	'	'
Selling and administrative expenses	'	'	'	$8,340,000	$1,900,000
Pension and other post-retirement benefits expense	'	'	'	2,900,000	'
Payment for services per month	'	'	119,000	'	'
Payment for services escalated per month	'	129,700	'	'	'
Percentage of actual cost paid for the services	110.00%	'	'	'	'
Amount owed for agreement	200,000	'	'	'	'
Agreement termination date	'2014-02	'	'	'	'
Termination fee included non-operating expense	$2,000,000	'	'	'	'

Investment_in_Seven_Hills_Addi

Investment in Seven Hills - Additional Information (Detail) (USD $)	Mar. 31, 2014	Mar. 31, 2013
In Millions, unless otherwise specified
Schedule of Investments [Line Items]	'	'
Cost of paperboard	'	$10.80
Purchase commitments	39.6	'
Seven Hills, LLC [Member]	'	'
Schedule of Investments [Line Items]	'	'
Purchase price allocation	13	'
Successor [Member]	'	'
Schedule of Investments [Line Items]	'	'
Cost of paperboard	$12.90	'

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Fair value adjustments for assets and liabilities	$0
Interest Rate Cap [Member]	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Fair value on a recurring basis	$0.20

Debt_Summary_of_Debt_Detail

Debt - Summary of Debt (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2014
In Thousands, unless otherwise specified			First Lien Credit Agreement with Quarterly Principal Payments, Maturing on August 28, 2020; Interest Rate of LIBOR (with a 1% Floor) Plus 3.75%; Average Annual Interest Rate of 4.75%, Before Original Issue Discount [Member]	First Lien Credit Agreement with Quarterly Principal Payments, Maturing on August 28, 2020; Interest Rate of LIBOR (with a 1% Floor) Plus 3.75%; Average Annual Interest Rate of 4.75%, Before Original Issue Discount [Member]	Second Lien Credit Agreement Maturing on February 26, 2021; Interest Rate of LIBOR (with a 1% Floor) Plus 7.75%; Average Annual Interest Rate of 8.75%, Before Original Issue Discount [Member]	Borrowings under First Lien Credit Agreement Revolver [Member]
Summary Of Debt And Equity Securities [Line Items]	'	'	'	'	'	'
Long-term debt before unamortized discount	'	'	$412,925	$413,962	$155,000	$13,500
Less: Original issue discount (net of amortization)	-3,166	-4,888	'	'	'	'
Total debt	423,259	564,074	'	'	'	'
Less: Current portion of long-term debt	-4,150	-4,150	'	'	'	'
Long-term debt	$419,109	$559,924	'	'	'	'
Maturity date	'	'	28-Aug-20	'	26-Feb-21	'
Interest rate, description	'	'	'Interest rate of LIBOR (with a 1% floor) plus 3.75%	'	'Interest rate of LIBOR (with a 1% floor) plus 7.75%	'
Floor rate	'	'	1.00%	'	1.00%	'
Basis spread versus LIBOR rate	'	'	3.75%	'	7.75%	'
Annual interest rate before original issue discount	'	'	4.75%	'	8.75%	'

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)

0 Months Ended

3 Months Ended

0 Months Ended

12 Months Ended

3 Months Ended

3 Months Ended

0 Months Ended

Feb. 10, 2014

Mar. 31, 2014

Dec. 31, 2013

Feb. 10, 2014

Dec. 31, 2013

Mar. 31, 2014

Aug. 30, 2013

Mar. 31, 2014

Aug. 30, 2013

Aug. 30, 2013

Aug. 30, 2013

Aug. 30, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2013

Feb. 10, 2014

Second Lien Credit Agreement Maturing on February 26, 2021; Interest Rate of LIBOR (with a 1% Floor) Plus 7.75%; Average Annual Interest Rate of 8.75%, Before Original Issue Discount [Member]

Second Lien Credit Agreement Maturing on February 26, 2021; Interest Rate of LIBOR (with a 1% Floor) Plus 7.75%; Average Annual Interest Rate of 8.75%, Before Original Issue Discount [Member]

Second Lien Credit Agreement Maturing on February 26, 2021; Interest Rate of LIBOR (with a 1% Floor) Plus 7.75%; Average Annual Interest Rate of 8.75%, Before Original Issue Discount [Member]

Second Lien Credit Agreement Maturing on February 26, 2021; Interest Rate of LIBOR (with a 1% Floor) Plus 7.75%; Average Annual Interest Rate of 8.75%, Before Original Issue Discount [Member]

First Lien Credit Agreement with Quarterly Principal Payments, Maturing on August 28, 2020; Interest Rate of LIBOR (with a 1% Floor) Plus 3.75%; Average Annual Interest Rate of 4.75%, Before Original Issue Discount [Member]

First Lien Credit Agreement with Quarterly Principal Payments, Maturing on August 28, 2020; Interest Rate of LIBOR (with a 1% Floor) Plus 3.75%; Average Annual Interest Rate of 4.75%, Before Original Issue Discount [Member]

First Lien Credit Agreement with Quarterly Principal Payments, Maturing on August 28, 2020; Interest Rate of LIBOR (with a 1% Floor) Plus 3.75%; Average Annual Interest Rate of 4.75%, Before Original Issue Discount [Member]

First Lien Credit Agreement with Quarterly Principal Payments, Maturing on August 28, 2020; Interest Rate of LIBOR (with a 1% Floor) Plus 3.75%; Average Annual Interest Rate of 4.75%, Before Original Issue Discount [Member]

First Lien Credit Agreement with Quarterly Principal Payments, Maturing on August 28, 2020; Interest Rate of LIBOR (with a 1% Floor) Plus 3.75%; Average Annual Interest Rate of 4.75%, Before Original Issue Discount [Member]

Minimum [Member]

Maximum [Member]

Interest Rate Cap [Member]

Successor [Member]

Predecessor [Member]

Initial Public Offering [Member]

Term Loan Credit Facility [Member]

Term Loan Credit Facility [Member]

U.S. Dollar Revolving Loan Facility [Member]

Canadian Dollar and/or U.S. Dollar Revolving Facility [Member]

Summary Of Debt And Equity Securities [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term loan facility amount

'

'

'

'

'

'

$155,000,000

'

'

$415,000,000

$40,000,000

$10,000,000

'

'

'

'

'

'

Revolver amount

'

'

'

'

'

'

'

50,000,000

50,000,000

'

'

'

'

'

'

'

'

'

Initial public offering, shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,765,000

Per share value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$14

Net proceed after underwriting discounts and commissions

154,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

One time payment to Lone Star for termination of asset advisory agreement

2,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Remaining net proceeds

'

'

'

152,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash on hand

'

'

'

6,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fully payment amount

'

'

'

155,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Prepayment premium

'

'

'

3,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Original issue discount write-off

'

'

'

6,900,000

'

'

'

'

'

'

'

'

'

'

'

7,526,000

'

'

Floor rate

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term loan percentage

'

'

'

'

'

7.75%

'

3.75%

'

'

'

'

3.25%

3.75%

'

'

'

'

Reduction in margin, percentage

'

0.25%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Further Reduction in margin, percentage

'

0.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal payments

'

'

'

'

'

'

'

1,037,500

'

'

'

'

'

'

'

'

'

'

Final payment

'

'

'

'

'

'

'

387,000,000

'

'

'

'

'

'

'

'

'

'

Credit agreement due date

'

'

'

'

26-Feb-21

'

'

28-Aug-20

'

'

'

'

'

'

'

'

'

'

Effective interest rate

'

'

'

'

8.75%

'

'

4.75%

'

'

'

'

'

'

'

'

'

'

Outstanding revolver amount

'

'

'

'

'

'

'

13,500,000

'

'

'

'

'

'

'

'

'

'

Basis points

'

3.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Facility fee, basis points

'

0.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Remaining outstanding

'

34,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest paid

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,600,000

0

'

Outstanding letter of credit

'

2,400,000

2,400,000

'

'

'

'

'

'

'

'

'

12,500,000

'

'

'

'

'

leverage ratio

'

'6.75

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

LIBOR rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.00%

'

'

'

Notional amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

206,500,000

'

'

'

Reduction in notional amount of interest rate cap

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

'

'

'

Minimum LIBOR for option intrinsic value offsetting interest payment

'

2.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payment of premium purchase the interest rate cap

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$200,000

'

'

'

Debt_Summary_of_Future_Minimum

Debt - Summary of Future Minimum Principal Payments Due under First Lien Credit Agreement (Detail) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Summary Of Debt And Equity Securities [Line Items]	'
Remaining 2014	$3,113
2015	4,150
2016	4,150
2017	4,150
2018	4,150
Thereafter	$406,713

Segment_Reporting_Additional_I

Segment Reporting - Additional Information (Detail) (Wallboard [Member])	3 Months Ended
	Mar. 31, 2014
Wallboard [Member]	'
Segment Reporting Information [Line Items]	'
Percentage of revenues	95.00%

Segment_Reporting_Summary_of_R

Segment Reporting - Summary of Reportable Segment Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2013	Mar. 31, 2013
	Successor [Member]	Predecessor [Member]	Operating Segments [Member]	Operating Segments [Member]	Operating Segments [Member]	Operating Segments [Member]	Operating Segments [Member]	Operating Segments [Member]
			Successor [Member]	Successor [Member]	Successor [Member]	Predecessor [Member]	Predecessor [Member]	Predecessor [Member]
				Wallboard [Member]	Other [Member]		Wallboard [Member]	Other [Member]
Net Sales:	'	'	'	'	'	'	'	'
Total net sales	$86,973	$83,450	$86,973	$82,918	$4,055	$83,450	$78,690	$4,760
Operating income (loss):	'	'	'	'	'	'	'	'
Operating income (loss)	6,281	9,953	'	6,356	-75	'	9,881	72
Adjustments:	'	'	'	'	'	'	'	'
Interest Expense	'	'	-14,176	'	'	-62	'	'
Loss from Equity Investment	'	-93	'	'	'	-93	'	'
Other expenses	-5,186	-23	-5,186	'	'	-23	'	'
Income (loss) before income tax benefit	-13,081	9,775	-13,081	'	'	9,775	'	'
Depreciation and Amortization	'	'	'	'	'	'	'	'
Total depreciation and amortization	'	'	$13,883	$13,583	$300	$6,242	$5,934	$308

ShareBased_Compensation_Additi

Share-Based Compensation - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended
In Millions, except Share data, unless otherwise specified	Feb. 28, 2014	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Stock options granted	142,000	'
Vesting period	'4 years	'
Risk free interest rate	2.15%	'
Dividend yield	0.00%	'
Volatility assumption	50.34%	'
Expected life	'6 years 3 months	'
Compensation expense	'	$0.10
Share price	$14	'
Restricted Stock [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Restricted shares	75,000	'