Continental Building Products (CBPX) 10-Q 12 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 04, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Trading Symbol	'CBPX	'
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	6 Months Ended	3 Months Ended	6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2013
	Successor [Member]	Successor [Member]	Predecessor [Member]	Predecessor [Member]
Net Sales	$102,915	$189,888	$99,679	$183,129
Costs, expenses and other income:	'	'	'	'
Cost of goods sold	82,025	155,221	73,991	139,148
Selling and administrative:	'	'	'	'
Direct	8,088	15,584	6,612	13,056
Allocated from Lafarge	'	'	1,874	3,770
Total selling and administrative	8,088	15,584	8,486	16,826
Total costs and operating expenses	90,113	170,805	82,477	155,974
Operating income	12,802	19,083	17,202	27,155
Other (expense) income, net	-144	-5,330	-344	-367
Interest expense, net	-5,397	-19,573	-69	-131
Income (loss) before earnings (losses) onequity method investment and income tax	7,261	-5,820	16,789	26,657
Earnings (losses) from equity method investment	-237	-237	38	-55
Income (loss) before income tax benefit	7,024	-6,057	16,827	26,602
Income tax (expense) benefit	-2,357	2,101	-151	-129
Net income (loss)	$4,667	($3,956)	$16,676	$26,473
Net loss per share, basic and diluted:	'	'	'	'
Basic	$0.11	($0.09)	'	'
Diluted	$0.11	($0.09)	'	'
Weighted average shares outstanding:	'	'	'	'
Basic	44,069,000	41,794,000	'	'
Diluted	44,081,253	41,794,000	'	'

Consolidated_Successor_Combine1

Consolidated (Successor) / Combined (Predecessor) Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended	6 Months Ended	3 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2013
	Successor [Member]	Successor [Member]	Predecessor [Member]	Predecessor [Member]
Net (loss) income	$4,667	($3,956)	$16,676	$26,473
Foreign currency translation adjustment	733	-108	1,464	2,502
Comprehensive (loss) income	$5,400	($4,064)	$18,140	$28,975

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Cash	$7,038	$11,822
Receivables, net	35,867	32,328
Inventories	36,594	28,120
Prepaid and other current assets	5,642	4,523
Deferred taxes, current	10,294	2,137
Total current assets	95,435	78,930
Property, plant and equipment, net	367,713	383,625
Customer relationships and other intangibles, net	117,713	126,126
Goodwill	119,945	119,945
Equity method investment	11,223	'
Financial interest in Seven Hills	'	13,000
Debt issuance costs	9,748	17,800
Deferred taxes, non-current	86	950
Total Assets	721,863	740,376
Liabilities and Equity	'	'
Accounts payable	25,923	28,126
Accrued and other liabilities	7,128	11,325
Notes payable, current portion	4,150	4,150
Total current liabilities	37,201	43,601
Other long-term liabilities	5,705	'
Notes payable, non-current portion	394,601	559,924
Total liabilities	437,507	603,525
Equity	'	'
Common stock	44	32
Additional paid-in capital	286,525	134,968
Accumulated other comprehensive income (loss)	-362	-254
Accumulated earnings (deficit)	-1,851	2,105
Total equity	284,356	136,851
Total liabilities and equity	$721,863	$740,376

Consolidated_Successor_Combine2

Consolidated (Successor) / Combined (Predecessor) Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
	Successor [Member]	Predecessor [Member]
Cash flows from operating activities:	'	'
Net income (loss)	($3,956)	$26,473
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'
Depreciation and amortization	27,813	12,490
Amortization of debt issuance costs and debt discount	7,996	'
Loss (gain) on disposal of property, plant and equipment	'	-33
Loss from equity method investment	237	55
Share based compensation	215	'
Deferred taxes	-1,842	136
Change in assets and liabilities:	'	'
Receivables	-3,540	-14,456
Inventories	-8,485	-4,187
Prepaid expenses and other current assets	686	-1,902
Other long-term assets	'	-2
Accounts payable	-2,885	-438
Accrued and other liabilities	-4,193	-2,803
Other long term liabilities	255	-98
Net cash provided by operating activities	12,301	15,235
Cash flows from investing activities:	'	'
Capital expenditures	-2,871	-1,528
Distributions from equity method investment	1,540	411
Net cash used in investing activities	-1,331	-1,117
Cash flows from financing activities:	'	'
Capital contribution (distribution) from (to) Lafarge NA, net	'	-14,118
Net proceeds from issuance of common stock	151,354	'
Principal payments for First Lien Credit Agreement	-12,075	'
Repayment of Second Lien Credit Agreement	-155,000	'
Proceeds from revolving credit facility, net	'	'
Net cash used in financing activities	-15,721	-14,118
Effect of foreign exchange rates on cash and cash equivalents	-33	'
Net change in cash and cash equivalents	-4,784	'
Cash, beginning of period	11,822	'
Cash, end of period	$7,038	'

Background_and_Nature_of_Opera

Background and Nature of Operations	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
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. (“Lafarge N.A.”) on August 30, 2013, further described below, CBP had no operating activity. The accompanying consolidated financial statements of CBP for the six months ended June 30, 2014 contain activity of the acquired business (the Successor) and the combined financial statements for the six months ended June 30, 2013 include the historical accounts of the gypsum division of Lafarge N.A., 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 N.A. to purchase the assets of its North American gypsum division for an aggregate purchase price of approximately $703.1 million (the “Acquisition”) in cash. The closing of the Acquisition occurred on August 30, 2013.
	Initial Public Offering
	On February 10, 2014, the Company completed the initial public offering of 11,765,000 shares of its common stock at an offering price of $14.00 per share (the “Initial Public Offering). Net proceeds from the Initial Public Offering after underwriting discounts and commissions, but before other closing costs, were approximately $154 million. The net proceeds were used to pay a $2 million one-time payment to Lone Star in consideration for the termination of the Company’s asset advisory agreement with affiliates of Lone Star (See Note 10, Related Party Transactions). The remaining $152 million of net proceeds and cash on hand of $6.1 million were used to repay the $155 million Second Lien Term Loan in full along with a prepayment premium of $3.1 million (See Note 13, Debt). In expectation of the Initial Public Offering, on February 3, 2014, the Company effected a 32,304 for one stock split of its common stock. The Company’s common stock trades on the New York Stock Exchange under the symbol “CBPX”.

Significant_Accounting_Policie

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
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 was $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-ended December 31, 2013.
	There were no loss contingencies identified as part of the Acquisition.
	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. The Company expects 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 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. have included and 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.
	Recent Accounting Pronouncements
	In May 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2014-09, which provides accounting guidance for all revenue arising from contracts with customers and affects all entities that enter into contracts to provide goods or services to their customers. ASU 2014-09 will be effective for the Company in the first quarter of 2017 and requires retroactive application on either a full or modified basis. Early application is not permitted. The Company is currently evaluating ASU 2014-09 to determine its impact on its consolidated financial statements and disclosures.
	Earnings (Loss) Per Share
	Basic earnings and loss per share are based on the weighted average number of shares of common stock outstanding assuming the 32,304 for one stock split occurred as of January 1, 2014 and the issuance of 11,765,000 new shares on February 10, 2014 in connection with the Initial Public Offering. Diluted earnings and loss per share are based on the weighted average number of shares outstanding plus the dilutive effect, if any, of outstanding restricted stock and stock options. Due to the net loss for the six months ended June 30, 2014, six thousand options and restricted shares were excluded as their effect would be anti-dilutive.
	Earnings (Loss) Per Share
	(in thousands, except per share data)	Three Months			Six Months
		Ended			Ended
		June 30, 2014			June 30, 2014
	Net income (loss)	$	4,667		$	(3,956	)
	Average number of common shares		44,069			41,794
	Dilutive restricted stock and stock options		12			—
	Average diluted common shares		44,081			41,794
	Basic earnings (loss) per average common share	$	0.11		$	(0.09	)
	Diluted earnings (loss) per average common share	$	0.11		$	(0.09	)

Receivables

Receivables	6 Months Ended
	Jun. 30, 2014
Receivables [Abstract]	'
Receivables	'
	3. Receivables
	Receivables consist of the following:
		As of			As of
		June 30,			December 31,
		2014			2013
	Trade receivables	$	37,644		$	34,065
	Total allowances	($	1,777	)	($	1,737	)
	Total receivables, net	$	35,867		$	32,328
	Trade receivables are recorded net of credit memos issued during the normal course of business.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	4. Inventories
	Inventories consist of the following (in thousands):
		As of		As of
		June 30,		December 31,
		2014		2013
	Finished Products	$	9,549	$	3,841
	Raw Materials		18,844		16,505
	Supplies and other		8,201		7,774
	Total Inventories	$	36,594	$	28,120

Property_Plant_and_Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2014
Property Plant And Equipment [Abstract]	'
Property, Plant and Equipment	'
	5. Property, Plant and Equipment
	Property, plant and equipment consist of the following (in thousands):
		As of			As of
		June 30,			December 31,
		2014			2013
	Land	$	12,932		$	12,933
	Buildings		109,730			108,737
	Plant machinery		267,783			267,146
	Mobile equipment		2,990			2,990
	Construction in progress		3,636			3,554
	Property, plant and equipment, at cost		397,071			395,360
	Accumulated depreciation		(29,358	)		(11,735	)
	Total property, plant and equipment, net	$	367,713		$	383,625
	Depreciation expense was $8.8 million for the three months ended June 30, 2014 (Successor), $17.6 million for the six months ended June 30, 2014 (Successor), $6.0 million for the three months ended June 30, 2013 (Predecessor), and $11.9 million for the six months ended June 30, 2013 (Predecessor).

Software_and_Other_Intangibles

Software and Other Intangibles	6 Months Ended
	Jun. 30, 2014
Goodwill And Intangible Assets Disclosure [Abstract]	'
Software and Other Intangibles	'
	6. Software and Other Intangibles
	Customer relationships and other intangibles consist of the following (in thousands):
		As of			As of
		June 30,			December 31,
		2014			2013
	Customer relationships	$	117,886		$	117,919
	Purchased and internally developed software		1,830			11
	Trademarks		14,986			14,990
	Customer relationships and other intangibles, at cost		134,702			132,920
	Accumulated amortization		(16,989	)		(6,794	)
	Customer relationships and other intangibles, net	$	117,713		$	126,126
	Amortization expense was $5.1 million for the three months ended June 30, 2014 (Successor), $10.2 million for the six months ended June 30, 2014 (Successor), $ 0.3 million for the three months ended June 30, 2013 (Predecessor), and $0.6 million for the six months ended June 30, 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.
	Amortization expense related to capitalized software was $0.01 million for the six months ended June 30, 2014 (Successor) and $0.2 million for the six months ended June 30, 2013 (Predecessor). CBP did not acquire capitalized software as part of the Acquisition, and has incurred approximately $1.8 million for the six months ended June 30, 2014 (Successor) related to internal-use software costs that are capitalizable.

Accrued_and_Other_Liabilities

Accrued and Other Liabilities	6 Months Ended
	Jun. 30, 2014
Payables And Accruals [Abstract]	'
Accrued and Other Liabilities	'
	7. Accrued and Other Liabilities
	Accrued and other liabilities consist of the following (in thousands):
		As of		As of
		June 30,		December 31,
		2014		2013
	Vacation and other employee-related costs	$	4,603	$	2,948
	VAT taxes		1,443		942
	Income taxes		101		4,197
	Other		981		3,238
	Total accrued and other liabilities	$	7,128	$	11,325

Income_Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	8. Income Taxes
	The Predecessor’s operations were included in Lafarge N.A.’s combined U.S. 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 in the years prior to the Acquisition, 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 June 30, 2014, as management concluded realization of the deferred tax assets was more likely than not. The Company’s projected estimated effective tax rate for the 2014 calendar year is approximately 34% and for the six months ended June 30, 2014 the Company 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	6 Months Ended
	Jun. 30, 2014
Commitments And Contingencies Disclosure [Abstract]	'
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 June 30, 2014 (Successor), six months ended June 30, 2014 (Successor), three months ended June 30, 2013 (Predecessor), and six months ended June 30, 2013 (Predecessor), total expenses under operating leases were $1.2 million, $2.5 million, $1.9 million, and $3.8 million, respectively. The Company also has noncapital purchase commitments that primarily relate to gas, gypsum, paper and other raw materials.
	The table below shows the future minimum lease payments due under non-cancelable operating leases and purchase commitments at June 30, 2014 (in thousands):
			Total		Remaining		2015		2016		2017		2018		After
					2014										2018
	Operating Leases (1)		$	4,900	$	438	$	1,082	$	632	$	637	$	616	$	1,495
	Purchase Commitments			185,239		19,495		32,507		30,717		20,957		18,060		63,503
	Total Commitments		$	190,139	$	19,933	$	33,589	$	31,349	$	21,594	$	18,676	$	64,998
	-1	Future minimum lease payments over the non-cancelable lease terms of the operating leases.
	Under certain circumstances, the Company provides letters of credit related to its natural gas and other supply purchases. At June 30, 2014 and December 31, 2013 the Company had outstanding letters of credit of approximately $4.2 million and $2.4 million, respectively.
	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 June 30, 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., an affiliate of Lone Star and the Company’s current majority stockholder, 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, a 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 June 30, 2014, no such monetization events had occurred, and therefore no amounts were accrued in the accompanying balance sheet as of June 30, 2014.

Related_Party_Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
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 and $3.8 million for the three and six months ended June 30, 2013, respectively. 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 $2.8 million and $5.7 million for the three and six months ended June 30, 2013, respectively, 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, results of operations after the Predecessor’s separation from Lafarge N.A. have included and 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. Most of 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 paid 110% of actual costs for the services provided and as of December 31, 2013, the Company owed $0.2 million under this agreement. The agreement was terminated upon the closing of the Initial Public Offering and in connection therewith, the Company paid a termination fee of $2.0 million that is included in non-operating expense.

Investment_in_Seven_Hills

Investment in Seven Hills	6 Months Ended
	Jun. 30, 2014
Investments Schedule [Abstract]	'
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 Predecessor was not the primary beneficiary. Accordingly, the Predecessor accounted for its investment in Seven Hills under the equity method of accounting.
	From the closing of the Acquisition through March 13, 2014, the venture equity ownership remained with Lafarge N.A., although many of the rights and obligations and underlying economics were contractually transferred to the Company in connection with the Acquisition. 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, the Company 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. The Company elected to measure this financial interest at fair value, as permitted under FASB Accounting Standards Codification (“ASC”) 825, Financial Instruments, to better reflect the expected future benefit of the acquired financial interest.
	On March 13, 2014, Lafarge N.A. 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 $12.0 million and $13.1 million for the three months ended June 30, 2014 (Successor) and June 30, 2013 (Predecessor), respectively. Paperboard purchased from Seven Hills was $24.9 million and $23.9 million for the six months ended June 30, 2014 (Successor) and June 30, 2013 (Predecessor), respectively. The Company also has certain paper purchase commitments to Seven Hills totaling $36.3 million through 2017.

Fair_Value_Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
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 June 30, 2014, the carrying value reported in the consolidated balance sheet for the Company’s notes payable approximated its fair value.
	The only assets or liabilities the Company had at June 30, 2014 that will be recorded at fair value on a recurring basis is the interest rate cap that the Company entered into on March 31, 2014 and had a fair value of $0.1 million as of June 30, 2014 (see Note 13, Debt). 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	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Debt	'
	13. Debt
	Debt consists of the following (in thousands):
		June 30,			December 31,
		2014			2013
	First Lien Credit Agreement	$	401,888		$	413,962
	Second Lien Credit Agreement		—			155,000
	Borrowings under First Lien Credit Agreement Revolver		—			—
	Less: Original issue discount (net of amortization)		(3,137	)		(4,888	)
	Total debt	$	398,751		$	564,074
	Less: Current portion of long-term debt		(4,150	)		(4,150	)
	Long-term debt	$	394,601		$	559,924
	On August 30, 2013, the Company and its subsidiary Continental Building Products Operating Company, LLC (“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 the Initial Public Offering and used $152 million of net proceeds from the Initial Public Offering and cash on hand of $6.1 million to repay the $155 million Second Lien Term Loan in full along with a prepayment premium of $3.1 million. The $3.1 million prepayment premium 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 under the First Lien Credit Agreement is floating. The interest rate spread over LIBOR, which has a 1% floor, was reduced by 50 basis points in May 2014, from 3.75% to 3.25%, as a result of the Company achieving a total leverage ratio of less than a specified amount (four times net debt to the trailing twelve months adjusted earnings before interest, depreciation and amortization as of March 31, 2014, as calculated pursuant to the First Lien Credit Agreement). This reduced interest rate for the First Lien Credit Agreement will be in effect for as long as the leverage ratio, as calculated pursuant to the First Lien Credit Agreement, remains below four. The margin applicable to the borrowing may be further reduced by 0.25% to 3.00% if the Company achieves certain credit ratings by Moody’s and S&P.
	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 $377.0 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 4.89% at June 30, 2014.
	There were no amounts outstanding under the Revolver as of June 30, 2014. The interest rate on amounts outstanding under the Revolver 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 $45.8 million at June 30, 2014.
	Total cash interest paid for the three and six months ended June 30, 2014 (Successor) was $4.8 million and $11.4 million, respectively. 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	$	2,075
	2015		4,150
	2016		4,150
	2017		4,150
	2018		4,150
	Thereafter		383,213
	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. 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 and which would require a leverage ratio below 6.75 as of June 30, 2014. As the sum of outstanding borrowings under the Revolver and outstanding letters of credit were less than $12.5 million at June 30, 2014, the financial covenant was not applicable for the quarter.
	At June 30, 2014, the Company has an interest rate cap on three month US Dollar LIBOR of 2% for a notional amount of $205.9 million, representing 51% of the principal amount outstanding under the First Lien Credit Agreement as of June 30, 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 mandatory quarterly principal amounts owed under the First Lien Credit Agreement. The objective of the hedge is to protect the cash flows for a portion of the First Lien Credit Agreement from adverse extreme market interest rate changes through March 31, 2016. Changes in the fair value of the interest rate cap are expected to be perfectly effective in offsetting the changes in cash flow of interest payments attributable to fluctuations for three month U.S. Dollar LIBOR interest rates above 2%. The hedge is being accounted for as a cash flow hedge. Changes in the time value of the hedge will be reflected directly in earnings through “other income / expense” in non-operating income and were $0.1 million for the three months ended June 30, 2014 (Successor). The fair value of the time value of the interest rate cap of $0.1 million is recorded in other current assets as of June 30, 2014.

Segment_Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Segment Reporting	'
	14. Segment Reporting
	Segment information is presented in accordance with FASB 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 96% of the revenues of the Company and Predecessor. This segment produces wallboard for the commercial and residential construction sectors. The Company also operates 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. The Company did not provide asset information by segment as the Company’s 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			Successor			Predecessor
		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30, 2014			June 30, 2013			June 30, 2014			June 30, 2013
	Net Sales:
	Wallboard	$	99,222		$	95,219		$	182,140		$	173,909
	Other		3,693			4,460			7,748			9,220
	Total net sales	$	102,915		$	99,679		$	189,888		$	183,129
	Operating income (loss):
	Wallboard	$	12,984		$	17,173		$	19,340		$	27,054
	Other		(182	)		29			(257	)		101
	Adjustments:
	Interest Expense		(5,397	)		(69	)		(19,573	)		(131	)
	Gain (loss) from Equity Investment		(237	)		38			(237	)		(55	)
	Other non-operating expenses		(144	)		(344	)		(5,330	)		(367	)
	Income (loss) before income tax benefit	$	7,024		$	16,827		$	(6,057	)	$	26,602
	Depreciation and Amortization
	Wallboard	$	13,629		$	5,941		$	27,212		$	11,875
	Other		301			307			601			615
	Total depreciation and amortization	$	13,930		$	6,248		$	27,813		$	12,490

ShareBased_Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2014
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Share-Based Compensation	'
	15. Share-Based Compensation
	In conjunction with the Initial Public Offering, the Company granted employees 142,000 stock options and 75,000 shares of restricted stock that 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. Compensation expense of $0.1 million was recorded for share-based awards for the three months ended June 30, 2014 and $0.2 million for the six months ended June 30, 2014.

Significant_Accounting_Policie1

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In May 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2014-09, which provides accounting guidance for all revenue arising from contracts with customers and affects all entities that enter into contracts to provide goods or services to their customers. ASU 2014-09 will be effective for the Company in the first quarter of 2017 and requires retroactive application on either a full or modified basis. Early application is not permitted. The Company is currently evaluating ASU 2014-09 to determine its impact on its consolidated financial statements and disclosures.
Earnings (Loss) Per Share	'
	Earnings (Loss) Per Share
	Basic earnings and loss per share are based on the weighted average number of shares of common stock outstanding assuming the 32,304 for one stock split occurred as of January 1, 2014 and the issuance of 11,765,000 new shares on February 10, 2014 in connection with the Initial Public Offering. Diluted earnings and loss per share are based on the weighted average number of shares outstanding plus the dilutive effect, if any, of outstanding restricted stock and stock options. Due to the net loss for the six months ended June 30, 2014, six thousand options and restricted shares were excluded as their effect would be anti-dilutive.
	Earnings (Loss) Per Share
	(in thousands, except per share data)	Three Months			Six Months
		Ended			Ended
		June 30, 2014			June 30, 2014
	Net income (loss)	$	4,667		$	(3,956	)
	Average number of common shares		44,069			41,794
	Dilutive restricted stock and stock options		12			—
	Average diluted common shares		44,081			41,794
	Basic earnings (loss) per average common share	$	0.11		$	(0.09	)
	Diluted earnings (loss) per average common share	$	0.11		$	(0.09	)
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 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. have included and 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.
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 was $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-ended December 31, 2013.
	There were no loss contingencies identified as part of the Acquisition.
	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. The Company expects the goodwill will be deductible for income tax purposes.

Significant_Accounting_Policie2

Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
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
Schedule of Earnings (Loss) Per Share	'
	Earnings (Loss) Per Share
	(in thousands, except per share data)	Three Months			Six Months
		Ended			Ended
		June 30, 2014			June 30, 2014
	Net income (loss)	$	4,667		$	(3,956	)
	Average number of common shares		44,069			41,794
	Dilutive restricted stock and stock options		12			—
	Average diluted common shares		44,081			41,794
	Basic earnings (loss) per average common share	$	0.11		$	(0.09	)
	Diluted earnings (loss) per average common share	$	0.11		$	(0.09	)

Receivables_Tables

Receivables (Tables)	6 Months Ended
	Jun. 30, 2014
Receivables [Abstract]	'
Components of Receivables	'
	Receivables consist of the following:
		As of			As of
		June 30,			December 31,
		2014			2013
	Trade receivables	$	37,644		$	34,065
	Total allowances	($	1,777	)	($	1,737	)
	Total receivables, net	$	35,867		$	32,328

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Components of Inventories	'
	Inventories consist of the following (in thousands):
		As of		As of
		June 30,		December 31,
		2014		2013
	Finished Products	$	9,549	$	3,841
	Raw Materials		18,844		16,505
	Supplies and other		8,201		7,774
	Total Inventories	$	36,594	$	28,120

Property_Plant_and_Equipment_T

Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2014
Property Plant And Equipment [Abstract]	'
Components of Property, Plant and Equipment	'
	Property, plant and equipment consist of the following (in thousands):
		As of			As of
		June 30,			December 31,
		2014			2013
	Land	$	12,932		$	12,933
	Buildings		109,730			108,737
	Plant machinery		267,783			267,146
	Mobile equipment		2,990			2,990
	Construction in progress		3,636			3,554
	Property, plant and equipment, at cost		397,071			395,360
	Accumulated depreciation		(29,358	)		(11,735	)
	Total property, plant and equipment, net	$	367,713		$	383,625

Software_and_Other_Intangibles1

Software and Other Intangibles (Tables)	6 Months Ended
	Jun. 30, 2014
Goodwill And Intangible Assets Disclosure [Abstract]	'
Customer Relationships and Other Intangibles	'
	Customer relationships and other intangibles consist of the following (in thousands):
		As of			As of
		June 30,			December 31,
		2014			2013
	Customer relationships	$	117,886		$	117,919
	Purchased and internally developed software		1,830			11
	Trademarks		14,986			14,990
	Customer relationships and other intangibles, at cost		134,702			132,920
	Accumulated amortization		(16,989	)		(6,794	)
	Customer relationships and other intangibles, net	$	117,713		$	126,126

Accrued_and_Other_Liabilities_

Accrued and Other Liabilities (Tables)	6 Months Ended
	Jun. 30, 2014
Payables And Accruals [Abstract]	'
Accrued and Other Liabilities	'
	Accrued and other liabilities consist of the following (in thousands):
		As of		As of
		June 30,		December 31,
		2014		2013
	Vacation and other employee-related costs	$	4,603	$	2,948
	VAT taxes		1,443		942
	Income taxes		101		4,197
	Other		981		3,238
	Total accrued and other liabilities	$	7,128	$	11,325

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2014
Commitments And Contingencies Disclosure [Abstract]	'
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 June 30, 2014 (in thousands):
			Total		Remaining		2015		2016		2017		2018		After
					2014										2018
	Operating Leases (1)		$	4,900	$	438	$	1,082	$	632	$	637	$	616	$	1,495
	Purchase Commitments			185,239		19,495		32,507		30,717		20,957		18,060		63,503
	Total Commitments		$	190,139	$	19,933	$	33,589	$	31,349	$	21,594	$	18,676	$	64,998
	-1	Future minimum lease payments over the non-cancelable lease terms of the operating leases.

Debt_Tables

Debt (Tables)	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Summary of Debt	'
	Debt consists of the following (in thousands):
		June 30,			December 31,
		2014			2013
	First Lien Credit Agreement	$	401,888		$	413,962
	Second Lien Credit Agreement		—			155,000
	Borrowings under First Lien Credit Agreement Revolver		—			—
	Less: Original issue discount (net of amortization)		(3,137	)		(4,888	)
	Total debt	$	398,751		$	564,074
	Less: Current portion of long-term debt		(4,150	)		(4,150	)
	Long-term debt	$	394,601		$	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	$	2,075
	2015		4,150
	2016		4,150
	2017		4,150
	2018		4,150
	Thereafter		383,213

Segment_Reporting_Tables

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Summary of Reportable Segment Information	'
	Reportable segment information consists of the following (in thousands):
		Successor			Predecessor			Successor			Predecessor
		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30, 2014			June 30, 2013			June 30, 2014			June 30, 2013
	Net Sales:
	Wallboard	$	99,222		$	95,219		$	182,140		$	173,909
	Other		3,693			4,460			7,748			9,220
	Total net sales	$	102,915		$	99,679		$	189,888		$	183,129
	Operating income (loss):
	Wallboard	$	12,984		$	17,173		$	19,340		$	27,054
	Other		(182	)		29			(257	)		101
	Adjustments:
	Interest Expense		(5,397	)		(69	)		(19,573	)		(131	)
	Gain (loss) from Equity Investment		(237	)		38			(237	)		(55	)
	Other non-operating expenses		(144	)		(344	)		(5,330	)		(367	)
	Income (loss) before income tax benefit	$	7,024		$	16,827		$	(6,057	)	$	26,602
	Depreciation and Amortization
	Wallboard	$	13,629		$	5,941		$	27,212		$	11,875
	Other		301			307			601			615
	Total depreciation and amortization	$	13,930		$	6,248		$	27,813		$	12,490

Background_and_Nature_of_Opera1

Background and Nature of Operations - Additional Information (Detail) (USD $)	0 Months Ended		0 Months Ended		0 Months Ended		0 Months Ended	6 Months Ended
	Feb. 10, 2014	Feb. 03, 2014	Feb. 10, 2014	Feb. 10, 2014	Feb. 10, 2014	Feb. 10, 2014	Jun. 24, 2013	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014
			Second Lien Credit Agreement [Member]	Second Lien Credit Agreement [Member]	Initial Public Offering [Member]	Initial Public Offering [Member]	Lafarge N.A. [Member]	Lafarge N.A. [Member]	Wallboard Plant [Member]	Compound Plant [Member]
									Facility	Facility
Description Of Business And Significant Accounting Policies [Line Items]	'	'	'	'	'	'	'	'	'	'
Number of operating facilities	'	'	'	'	'	'	'	'	3	1
Agreement date of acquisition	'	'	'	'	'	'	'	24-Jun-13	'	'
Aggregate purchase price	'	'	'	'	'	'	$703,141,000	'	'	'
Closing date of acquisition	'	'	'	'	'	'	'	30-Aug-13	'	'
Initial public offering, shares	'	'	'	'	11,765,000	'	'	'	'	'
Per share value	'	'	'	'	'	$14	'	'	'	'
Net proceeds 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	'	'	'	'	'	'
Repayment amount	'	'	155,000,000	'	'	'	'	'	'	'
Prepayment premium	'	'	$3,100,000	'	'	'	'	'	'	'
Weighted average number of shares of common stock outstanding	'	32,304,000	'	'	'	'	'	'	'	'

Significant_Accounting_Policie3

Significant Accounting Policies - Finalized Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Aug. 30, 2013	Aug. 30, 2013	Aug. 30, 2013	Aug. 30, 2013	Aug. 30, 2013
In Thousands, unless otherwise specified			Successor [Member]	Successor [Member]	Successor [Member]	Successor [Member]	Successor [Member]
					Trademarks [Member]	Customer Relationships [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
Intangible assets	'	'	'	'	15,000	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 $)	6 Months Ended			0 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 30, 2014	Feb. 03, 2014	Aug. 30, 2013	Feb. 10, 2014
				Initial Public Offering [Member]
Business Acquisition [Line Items]	'	'	'	'
Accounts receivables	'	'	$31.90	'
Accounts receivables, gross	'	'	33.3	'
Uncollectible amount	'	'	1.4	'
Loss contingencies	'	'	$0	'
Weighted average number of shares of common stock outstanding	'	32,304,000	'	'
Issuance of new shares	'	'	'	11,765,000
Options and restricted shares were excluded	6,000	'	'	'

Significant_Accounting_Policie5

Significant Accounting Policies - Schedule of Earnings (Loss) Per Share (Detail) (USD $)	3 Months Ended	6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014
Earnings Per Share [Abstract]	'	'
Net income (loss)	$4,667	($3,956)
Average number of common shares	44,069,000	41,794,000
Dilutive restricted stock and stock options	12,000	'
Average diluted common shares	44,081,253	41,794,000
Basic earnings (loss) per average common share	$0.11	($0.09)
Diluted earnings (loss) per average common share	$0.11	($0.09)

Receivables_Components_of_Rece

Receivables - Components of Receivables (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Receivables [Abstract]	'	'
Trade receivables	$37,644	$34,065
Total allowances	-1,777	-1,737
Total receivables, net	$35,867	$32,328

Inventories_Components_of_Inve

Inventories - Components of Inventories (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Finished Products	$9,549	$3,841
Raw Materials	18,844	16,505
Supplies and other	8,201	7,774
Total Inventories	$36,594	$28,120

Property_Plant_and_Equipment_C

Property, Plant and Equipment - Components of Property, Plant and Equipment (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	$397,071	$395,360
Accumulated depreciation	-29,358	-11,735
Total property, plant and equipment, net	367,713	383,625
Land [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	12,932	12,933
Buildings [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	109,730	108,737
Plant Machinery [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	267,783	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	$3,636	$3,554

Property_Plant_and_Equipment_A

Property, Plant and Equipment - Additional Information (Detail) (USD $)	3 Months Ended	6 Months Ended	3 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2013
	Successor [Member]	Successor [Member]	Predecessor [Member]	Predecessor [Member]
Property, Plant and Equipment [Line Items]	'	'	'	'
Depreciation expense	$8.80	$17.60	$6	$11.90

Software_and_Other_Intangibles2

Software and Other Intangibles - Customer Relationships and Other Intangibles (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]	'	'
Customer relationships and other intangibles, at cost	$134,702	$132,920
Accumulated amortization	-16,989	-6,794
Customer relationships and other intangibles, net	117,713	126,126
Customer Relationships [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Customer relationships and other intangibles, at cost	117,886	117,919
Purchased and Internally Developed Software [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Customer relationships and other intangibles, at cost	1,830	11
Trademarks [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Customer relationships and other intangibles, at cost	$14,986	$14,990

Software_and_Other_Intangibles3

Software and Other Intangibles - Additional Information (Detail) (USD $)

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Successor [Member]

Successor [Member]

Predecessor [Member]

Predecessor [Member]

Customer Relationships [Member]

Customer Relationships [Member]

Trademarks [Member]

Trademarks [Member]

Capitalized Software [Member]

Capitalized Software [Member]

Purchased and Internally Developed Software [Member]

Purchased and Internally Developed Software [Member]

Purchased and Internally Developed Software [Member]

Successor [Member]

Predecessor [Member]

Successor [Member]

Finite-Lived Intangible Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization expense

'

'

$5,100,000

$10,200,000

$300,000

$600,000

'

'

'

'

$10,000

$200,000

'

'

'

Amortization on estimated useful life

'

'

'

'

'

'

'15 years

'

'15 years

'

'

'

'

'

'

Capitalizable internal-use software costs

$134,702,000

$132,920,000

'

'

'

'

$117,886,000

$117,919,000

$14,986,000

$14,990,000

'

'

$1,830,000

$11,000

$1,800,000

Accrued_and_Other_Liabilities_1

Accrued and Other Liabilities - Accrued and Other Liabilities (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Payables And Accruals [Abstract]	'	'
Vacation and other employee-related costs	$4,603	$2,948
VAT taxes	1,443	942
Income taxes	101	4,197
Other	981	3,238
Total accrued and other liabilities	$7,128	$11,325

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	6 Months Ended
	Jun. 30, 2014	Aug. 30, 2013
Income Tax Disclosure [Abstract]	'	'
Net operating loss carry-forward carried forward to CBP	'	$0
Valuation allowance recorded	0	'
Estimated effective tax rate	34.00%	'
Discrete tax items recognized	$0	'

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional Information (Detail) (USD $)	6 Months Ended		3 Months Ended	6 Months Ended	3 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2013
			Successor [Member]	Successor [Member]	Predecessor [Member]	Predecessor [Member]
Contingencies And Commitments [Line Items]	'	'	'	'	'	'
Total expenses under operating leases	'	'	$1.20	$2.50	$1.90	$3.80
Outstanding amount of letters of credit	4.2	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 $)	Jun. 30, 2014
In Thousands, unless otherwise specified
Commitments And Contingencies Disclosure [Abstract]	'
Operating Leases, Total	$4,900
Operating Leases, Remaining 2014	438
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	185,239
Purchase Commitments, Remaining 2014	19,495
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	190,139
Total Commitments, Remaining 2014	19,933
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 $)	Jun. 30, 2014	Feb. 28, 2014	Dec. 31, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Dec. 31, 2013
	Lafarge N.A. [Member]	Lone Star [Member]	Lone Star [Member]	Predecessor [Member]	Predecessor [Member]	Predecessor [Member]	Predecessor [Member]	September 2013 Through December 2013 [Member]
						Lafarge N.A. [Member]	Lafarge N.A. [Member]	Lafarge N.A. [Member]
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'
Selling and administrative expenses	'	'	'	$8,486,000	$16,826,000	$1,900,000	$3,800,000	'
Pension and other post-retirement benefits expense	'	'	'	'	'	2,800,000	5,700,000	'
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	'	'	'	'	'
Termination fee included non-operating expense	'	$2,000,000	'	'	'	'	'	'

Investment_in_Seven_Hills_Addi

Investment in Seven Hills - Additional Information (Detail) (USD $)	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2013
In Millions, unless otherwise specified		Seven Hills, LLC [Member]	Successor [Member]	Successor [Member]	Predecessor [Member]	Predecessor [Member]
Schedule of Investments [Line Items]	'	'	'	'	'	'
Purchase price allocation	'	$13	'	'	'	'
Cost of paperboard	'	'	12	24.9	13.1	23.9
Purchase commitments	$36.30	'	'	'	'	'

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 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	$0.10

Debt_Summary_of_Debt_Detail

Debt - Summary of Debt (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Less: Original issue discount (net of amortization)	($3,137)	($4,888)
Total debt	398,751	564,074
Less: Current portion of long-term debt	-4,150	-4,150
Long-term debt	394,601	559,924
Total debt	398,751	564,074
First Lien Credit Agreement [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt before unamortized discount	401,888	413,962
Second Lien Credit Agreement [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt before unamortized discount	'	$155,000

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)

1 Months Ended

6 Months Ended

6 Months Ended

0 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

31-May-14

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Jun. 30, 2014

Aug. 30, 2013

Aug. 30, 2013

Aug. 30, 2013

Aug. 30, 2013

Feb. 10, 2014

Feb. 10, 2014

Aug. 30, 2013

Jun. 30, 2014

31-May-14

31-May-14

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

First Lien Credit Agreement [Member]

First Lien Credit Agreement [Member]

First Lien Credit Agreement [Member]

First Lien Credit Agreement [Member]

First Lien Credit Agreement [Member]

Second Lien Credit Agreement [Member]

Second Lien Credit Agreement [Member]

Second Lien Credit Agreement [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Interest Rate Cap [Member]

Interest Rate Cap [Member]

Successor [Member]

Successor [Member]

Term Loan Credit Facility [Member]

U.S. Dollar Revolving Loan Facility [Member]

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

Term Loan Credit Facility [Member]

First Lien Credit Agreement [Member]

First Lien Credit Agreement [Member]

Summary Of Debt And Equity Securities [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term loan facility amount

'

'

'

'

'

'

$415,000,000

$40,000,000

$10,000,000

'

'

$155,000,000

'

'

'

'

'

'

'

Revolver amount

'

'

'

'

'

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Net proceeds from the Initial Public Offering

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

7,996,000

Floor rate

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reduction in margin, percentage

0.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term loan percentage

'

'

'

'

'

'

'

'

'

'

'

'

3.00%

3.25%

3.75%

'

'

'

'

Further reduction in margin, percentage

'

0.25%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal payments

'

'

'

'

1,037,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Final payment

'

'

'

'

377,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit agreement due date

'

'

'

'

28-Aug-20

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Effective interest rate

'

'

'

'

4.89%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding revolver amount

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Basis points

'

3.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Facility fee, basis points

'

0.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Remaining outstanding

'

45,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash interest paid

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,800,000

11,400,000

Outstanding amount of letters of credit

'

4,200,000

'

2,400,000

'

'

'

'

'

'

'

'

12,500,000

'

'

'

'

'

'

leverage ratio

'

0.0675

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

LIBOR rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.00%

'

'

'

Notional amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

205,900,000

205,900,000

'

'

Reduction in notional amount of interest rate cap

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

'

'

Percentage of notional amount due

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

51.00%

'

'

'

Minimum LIBOR for option intrinsic value offsetting interest payment

'

2.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Changes in time value of option reflected in earnings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

'

Fair value of option recorded in other current assets

'

$100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt_Summary_of_Future_Minimum

Debt - Summary of Future Minimum Principal Payments Due under First Lien Credit Agreement (Detail) (USD $)	Jun. 30, 2014
In Thousands, unless otherwise specified
Equity Method Investments And Cost Method Investments [Abstract]	'
Remaining 2014	$2,075
2015	4,150
2016	4,150
2017	4,150
2018	4,150
Thereafter	$383,213

Segment_Reporting_Additional_I

Segment Reporting - Additional Information (Detail) (Wallboard [Member], Sales Revenue, Net [Member])	6 Months Ended
	Jun. 30, 2014
Wallboard [Member] | Sales Revenue, Net [Member]	'
Segment Reporting Information [Line Items]	'
Percentage of revenues	96.00%

Segment_Reporting_Summary_of_R

Segment Reporting - Summary of Reportable Segment Information (Detail) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

In Thousands, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Successor [Member]

Successor [Member]

Successor [Member]

Successor [Member]

Successor [Member]

Successor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Wallboard [Member]

Wallboard [Member]

Other [Member]

Other [Member]

Wallboard [Member]

Wallboard [Member]

Other [Member]

Other [Member]

Net Sales:

'

'

'

'

'

'

'

'

'

'

'

'

Total net sales

$102,915

$189,888

$99,222

$182,140

$3,693

$7,748

$99,679

$183,129

$95,219

$173,909

$4,460

$9,220

Operating income (loss):

'

'

'

'

'

'

'

'

'

'

'

'

Operating income (loss)

12,802

19,083

12,984

19,340

-182

-257

17,202

27,155

17,173

27,054

29

101

Adjustments:

'

'

'

'

'

'

'

'

'

'

'

'

Interest Expense

-5,397

-19,573

'

'

'

'

-69

-131

'

'

'

'

Gain (loss) from Equity Investment

-237

-237

'

'

'

'

38

-55

'

'

'

'

Other non-operating expenses

-144

-5,330

'

'

'

'

-344

-367

'

'

'

'

Income (loss) before income tax benefit

7,024

-6,057

'

'

'

'

16,827

26,602

'

'

'

'

Depreciation and Amortization

'

'

'

'

'

'

'

'

'

'

'

'

Total depreciation and amortization

$13,930

$27,813

$13,629

$27,212

$301

$601

$6,248

$12,490

$5,941

$11,875

$307

$615

ShareBased_Compensation_Additi

Share-Based Compensation - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended	6 Months Ended
In Millions, except Share data, unless otherwise specified	Feb. 28, 2014	Jun. 30, 2014	Jun. 30, 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	$0.20
Restricted Stock [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Restricted shares	75,000	'	'