Continental Building Products (CBPX) 10-K25 Feb 152014 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2014	Feb. 20, 2015	Jun. 30, 2014
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Trading Symbol	CBPX
Entity Registrant Name	Continental Building Products, Inc.
Entity Central Index Key	1592480
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		44,124,000
Entity Public Float			$208,358,150

Consolidated_Successor_Combine

Consolidated (Successor) / Combined (Predecessor) Statements of Operations (USD $)	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Weighted average shares outstanding:
Basic		42,940,849
Diluted	0	42,952,022
Successor [Member]
Net Sales	150,066	424,502
Costs, expenses and other income:
Cost of goods sold	121,335	330,173
Selling and administrative:
Direct	14,953	33,568
Total selling and administrative	14,953	33,568
Total costs and operating expenses	136,288	363,741
Operating income (loss)	13,778	60,761
Other expense, net	-21	-5,644
Interest expense, net	-10,542	-29,069
Income (loss) before losses on equity method investment and income tax	3,215	26,048
Earnings (losses) from equity method investment		-113
Income (loss) before income tax	3,215	25,935
Income tax (expense) benefit	-1,110	-10,044
Net income (loss)	2,105	15,891
Net income per share:
Basic	0.07	0.37
Diluted	0.07	0.37
Weighted average shares outstanding:
Basic	32,304,000	42,940,849
Diluted	32,304,000	42,952,022
Predecessor [Member]
Net Sales			252,248	311,410
Costs, expenses and other income:
Cost of goods sold			195,338	289,936
Selling and administrative:
Direct			19,338	27,194
Allocated from Lafarge			4,945	7,037
Total selling and administrative			24,283	34,231
Total costs and operating expenses			219,621	324,167
Operating income (loss)			32,627	-12,757
Other expense, net			-191	-87
Interest expense, net			-91	-212
Income (loss) before losses on equity method investment and income tax			32,345	-13,056
Earnings (losses) from equity method investment			-30	-138
Income (loss) before income tax			32,315	-13,194
Income tax (expense) benefit			-130	352
Net income (loss)			$32,185	($12,842)

Consolidated_Successor_Combine1

Consolidated (Successor) / Combined (Predecessor) Statements of Comprehensive Income (Loss) (USD $)	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Successor [Member]
Net income (loss)	$2,105	$15,891
Foreign currency translation adjustment	-254	-1,939
Loss on derivatives qualifying as cash flow hedges, net of tax		-867
Other comprehensive income (loss)	-254	-2,806
Comprehensive income (loss)	1,851	13,085
Predecessor [Member]
Net income (loss)			32,185	-12,842
Foreign currency translation adjustment			2,707	-1,197
Other comprehensive income (loss)			2,707	-1,197
Comprehensive income (loss)			$34,892	($14,039)

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Assets
Cash	$15,627	$11,822
Receivables, net	40,152	32,328
Inventories	29,564	28,120
Prepaid and other current assets	8,330	4,523
Deferred taxes, current	3,157	2,137
Total current assets	96,830	78,930
Property, plant and equipment, net	353,652	383,625
Customer relationships and other intangibles, net	110,809	126,126
Goodwill	119,945	119,945
Equity method investment	10,919
Financial interest in Seven Hills		13,000
Debt issuance costs	8,826	17,800
Deferred taxes, non-current		950
Total Assets	700,981	740,376
Liabilities and equity
Accounts payable	24,561	28,126
Accrued and other liabilities	11,428	11,325
Notes payable, current portion		4,150
Total current liabilities	35,989	43,601
Deferred taxes and other long-term liabilities	12,494
Notes payable, non-current portion	349,125	559,924
Total liabilities	397,608	603,525
Equity
Undesignated preferred stock, par value $0.001 per share; 10,000,000 shares authorized, no shares issued and outstanding at December 31, 2014 and 2013
Common stock, $0.001 par value per share; 190,000,000 shares authorized, 44,069,000 and 32,304,000 shares issued and outstanding at December 31, 2014 and 2013,respectively	44	32
Additional paid-in capital	288,393	134,968
Accumulated other comprehensive loss	-3,060	-254
Accumulated earnings	17,996	2,105
Total equity	303,373	136,851
Total liabilities and equity	$700,981	$740,376

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Undesignated preferred Stock, par value	$0.00	$0.00
Undesignated preferred Stock, shares authorized	10,000,000	10,000,000
Undesignated preferred Stock, shares issued	0	0
Undesignated preferred Stock, shares outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	190,000,000	190,000,000
Common stock, shares issued	44,069,000	32,304,000
Common stock, shares outstanding	44,069,000	32,304,000

Consolidated_Successor_Combine2

Consolidated (Successor) / Combined (Predecessor) Statements of Cash Flows (USD $)	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Cash flows from financing activities:
Cash, end of period	$11,822	$15,627
Successor [Member]
Cash flows from operating activities:
Net income (loss)	2,105	15,891
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	18,529	54,317
Bad debt expense		413
Amortization of debt issuance costs and debt discount	808	9,210
Loss on disposal of property, plant and equipment	199
Loss from equity method investment		113
Share based compensation		797
Deferred taxes	-3,087	11,105
Change in assets and liabilities:
Receivables	-451	-8,268
Inventories	8,268	-1,645
Prepaid expenses and other current assets	-2,509	-783
Accounts payable	2,777	-3,805
Accrued and other current liabilities	10,718	-665
Other long term liabilities		1,311
Net cash provided by operating activities	37,357	77,991
Cash flows from investing activities:
Capital expenditures	-2,798	-5,698
Acquisition of predecessor	-703,141
Software purchased or developed		-3,940
Distributions from equity method investment		1,968
Net cash used in investing activities	-705,939	-7,670
Cash flows from financing activities:
Capital contribution from Lone Star Funds	265,000
Proceeds from issuance of long-term debt, net of original issue discount	564,965
Net proceeds from issuance of common stock		151,354
Principal payments for First Lien Credit Agreement	-1,038	-61,975
Repayment of Second Lien Credit Agreement		-155,000
Return of capital to Lone Star Funds	-130,000
Debt issuance costs	-18,461
Net cash (used in) provided by financing activities	680,466	-65,621
Effect of foreign exchange rates on cash and cash equivalents	-62	-895
Net change in cash and cash equivalents	11,822	3,805
Cash, beginning of period		11,822
Cash, end of period	11,822	15,627
Predecessor [Member]
Cash flows from operating activities:
Net income (loss)			32,185	-12,842
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization			16,886	36,331
Loss on disposal of property, plant and equipment			1,115	87
Loss from equity method investment			30	138
Deferred taxes			182	190
Change in assets and liabilities:
Receivables			-8,655	-12,338
Inventories			-5,827	-154
Prepaid expenses and other current assets			-1,783	-133
Other long-term assets			429
Accounts payable			-5,738	5,396
Accrued and other current liabilities			-3,996	-109
Other long term liabilities			-126	-168
Net cash provided by operating activities			24,702	16,398
Cash flows from investing activities:
Capital expenditures			-2,506	-5,205
Software purchased or developed				-27
Proceeds from the sale of property, plant, and equipment				21
Capital contributions to equity method investment			-66	-84
Distributions from equity method investment			552	855
Net cash used in investing activities			-2,020	-4,440
Cash flows from financing activities:
Capital distribution to Lafarge NA, net			-22,682	-11,958
Net cash (used in) provided by financing activities			($22,682)	($11,958)

Consolidated_Successor_Combine3

Consolidated (Successor)/ Combined (Predecessor) Statements of Changes in Equity/Net Parent Investment (USD $)	Total	Successor [Member]	Predecessor [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Earnings [Member]	Accumulated Net Contributions from Parent [Member]
In Thousands, except Share data	Total	Successor [Member]	Predecessor [Member]	Successor [Member]	Successor [Member]	Successor [Member]	Predecessor [Member]	Successor [Member]	Predecessor [Member]
Beginning Balance at Dec. 31, 2011			$534,925				($4,363)		$539,288
Net income (loss)			-12,842						-12,842
Foreign currency translation adjustments			-1,197				-1,197
Net transfers to Lafarge NA (parent)			-10,653						-10,653
Ending Balance at Dec. 31, 2012			510,233				-5,560		515,793
Net income (loss)			9,797
Ending Balance at Mar. 31, 2013
Beginning Balance at Dec. 31, 2012			510,233				-5,560		515,793
Net income (loss)			32,185						32,185
Foreign currency translation adjustments			2,707				2,707
Net transfers to Lafarge NA (parent)			-21,846						-21,846
Ending Balance at Aug. 30, 2013			523,279				-2,853		526,132
Beginning Balance at Jun. 30, 2013
Net income (loss)			5,712
Ending Balance at Aug. 30, 2013			523,279
Beginning Balance at Jul. 25, 2013
Capital contribution from Lone Star Funds		265,000		32	264,968
Capital contribution from Lone Star Funds, Shares				32,304,000
Return of capital to Lone Star Funds		-130,000			-130,000
Net income (loss)		2,105						2,105
Foreign currency translation adjustments		-254				-254
Ending Balance at Dec. 31, 2013	136,851	136,851		32	134,968	-254		2,105
Ending Balance, Shares at Dec. 31, 2013				32,304,000
Beginning Balance at Sep. 30, 2013
Net income (loss)		6,745
Ending Balance at Dec. 31, 2013	136,851	136,851
Net income (loss)		-8,623
Ending Balance at Mar. 31, 2014
Beginning Balance at Dec. 31, 2013	136,851	136,851		32	134,968	-254		2,105
Beginning Balance, Shares at Dec. 31, 2013				32,304,000
Net income (loss)		15,891						15,891
Proceeds from the Initial Public Offering		151,354		12	151,342
Proceeds from the Initial Public Offering, Shares				11,765,000
Tax impact of the Initial Public Offering		1,286			1,286
Share-based compensation		797			797
Foreign currency translation adjustments		-1,939				-1,939
Gain (loss) on derivatives qualifying as cash flow hedges		-867				-867
Ending Balance at Dec. 31, 2014	303,373	303,373		44	288,393	-3,060		17,996
Ending Balance, Shares at Dec. 31, 2014				44,069,000
Beginning Balance at Sep. 30, 2014
Net income (loss)		10,361
Ending Balance at Dec. 31, 2014	$303,373	$303,373

Background_and_Nature_of_Opera

Background and Nature of Operations	12 Months Ended
Background and Nature of Operations	Dec. 31, 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 year ended December 31, 2014 and for the period July 26, 2013 to September 30, 2013 contain activity of the acquired business (the “Successor”) and the combined financial statements for the period January 1, 2013 to August 30, 2013 and the year ended December 31, 2012 include the historical accounts of the gypsum division of Lafarge N.A. (the “Predecessor”).
	The Company manufactures gypsum wallboard 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 Fund VIII (U.S.), L.P., (along with its affiliates and associates, but excluding the Company and other companies that it owns as a result of its investment activity, “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 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 11, 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

12 Months Ended

Dec. 31, 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 of the Predecessor that occurred on August 30, 2013, which was accounted for as a business combination. In connection with the Acquisition, $3.3 million in Acquisition related costs were incurred, which are reported as selling and administrative costs in the accompanying statement of operations of the Successor for the period from July 26, 2013 to December 31, 2013. The following table summarizes the 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. There were no loss contingencies identified as part of the Acquisition. The total Purchase Price remained the same as the one previously provided for the year ended December 31, 2013. 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.

The following represents the unaudited pro forma income statement as if the Acquisition had occurred on January 1, 2012:

(in thousands)

Year ended

December 31, 2013

December 31, 2012

Revenues

402,314

311,410

Net income (loss)

4,895

(68,651

)

These amounts have been calculated by adjusting the results to reflect the additional depreciation and amortization that would have been charged assuming the fair value adjustments to property, plant and equipment and intangible assets had been applied on January 1, 2012, and to reflect the interest expense on the debt used to finance the Acquisition (see Note 13) net of proceeds received from the Initial Public Offering.

Basis of Presentation—Predecessor

The accompanying combined financial statements for the Predecessor have been prepared in accordance with accounting principles generally accepted in the United States (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 9.

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 Statements 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.

Earnings Per Share

Earnings per share for the period from July 26, 2013 to December 31, 2013 are calculated after taking into account the 32,304 for one stock split that occurred on February 3, 2014. For the year ended December 31, 2014, 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 awards and stock options.

The following is a reconciliation of the share amounts included in basic and diluted earnings per share computations:

Year Ended

July 26 -

December 31,

2014

2013

Weighted average shares outstanding used to computed basic earnings per share

42,940,849

32,304,000

Dilutive effect of Restricted Stock Units

11,173

—

Weighted average shares outstanding and dilutive securities used to compute diluted earnings per share

42,952,022

32,304,000

The effect of 142,000 stock options was excluded from the computation of earnings per shares as the effect would have been anti-dilutive. There were no potentially dilutive securities outstanding during the period from July 26, 2013 to December 31, 2013.

Cost of Goods Sold and Selling and Administrative Expenses

Cost of goods sold includes costs of production, depreciation, inbound freight charges for raw materials, outbound freight to customers, purchasing and receiving costs, inspection costs, warehousing at plant facilities, and internal transfer costs. Costs associated with third-party warehouses are included in selling and administrative expenses. Selling and administrative costs also include expenses for sales, marketing, legal, accounting and finance services, human resources, customer support, treasury, other general corporate services and amortization of software development cost.

Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses. Actual results may differ from these estimates.

Foreign Currency Translation

The Company uses the U.S. dollar as its functional currency for operations in the United States and the Canadian dollar for our operations in Canada. The assets and liabilities of our Canadian operations are translated at the exchange rate prevailing at the balance sheet date. Related revenues and expense accounts for the Canadian operations are translated using the average exchange rate during the year. Cumulative foreign currency translation adjustment of $2.2 million, $0.3 million and $5.6 million at December 31, 2014 and 2013 (Successor), and December 31, 2012 (Predecessor), respectively, is included in “Accumulated Other Comprehensive Loss” in the Balance Sheets and in the Consolidated (Successor) / Combined (Predecessor) Statements of Changes in Equity.

Cash

Cash and cash equivalents include highly liquid investments with maturities of three months or less at the time of purchase maintained at financial institutions in the United States and Canada. At times the amounts may exceed federally insured deposit limits. The Company has not experienced any losses and does not believe it is exposed to any significant credit risk related to demand deposits.

Prior to the Acquisition, treasury activities, including activities related to the Company, were centralized by Lafarge N.A. such that cash collections were automatically distributed to Lafarge N.A. and reflected as net parent investment.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk are primarily receivables. The Company performs ongoing credit evaluations of its customers’ financial condition and generally requires no collateral from its customers. The allowances for non-collection of receivables are based upon analysis of economic trends in the construction industry, detailed analysis of the expected collectability of accounts receivable that are past due and the expected collectability of overall receivables.

The Company’s significant customers, as measured by percentage of total revenues for the periods presented, were as follows:

Successor

Predecessor

Year Ended

July 26 -

January 1 -

Year Ended

December 31,

August 30,

December 31,

2014

2013

2012

Customer A

The Company’s significant customers, as measured by percentage of total accounts receivable, were as follows:

Successor

Year Ended

December 31,

2014

2013

Customer A

Receivables

Trade receivables are recorded at net realizable value, which includes allowances for cash discounts and doubtful accounts, and are reflected net of customer incentives. We review the collectability of trade receivables on an ongoing basis. We reserve for trade receivables determined to be uncollectible. This determination is based on the delinquency of the account, the financial condition of the customer and our collection experience.

Inventories

Inventories are valued at the lower of cost or market. Virtually all of our inventories are valued under the average cost method. Inventories include materials, labor and applicable factory overhead costs. The value of inventory is adjusted for damaged, obsolete, excess and slow-moving inventory. Market value of inventory is estimated based on the impact of market trends, an evaluation of economic conditions and the value of current orders relating to the future sales of this type of inventory.

Property, Plant and Equipment

Property, plant and equipment, which include amounts recorded under capital lease arrangements, is stated at cost less accumulated depreciation. Depreciation of property, plant and equipment is computed for financial reporting purposes using the straight-line method over the estimated useful lives of the assets. These lives range from 20 to 25 years for buildings, 5 to 25 years for plant machinery, and 5 to 8 years for mobile equipment. For plant machinery, the large majority of the existing assets are being amortized over an estimated remaining life of approximately 15 years. Repair and maintenance costs are expensed as incurred. Substantially all of the Company’s depreciation expenses are recorded in “Cost of goods sold” in the Statements of Operations.

We capitalize interest during the active construction of major projects. Capitalized interest is added to the cost of the underlying assets and is depreciated over the useful lives of those assets. There was no interest capitalized during the years ended December 31, 2014, 2013, or 2012.

Impairment or Disposal of Long-Lived Assets

The Company evaluates the recoverability of its long-lived assets in accordance with the provisions of Accounting Standards Codification 360 Property, Plant and Equipment (“ASC 360”). ASC 360 requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets is measured by comparing the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. Such evaluations for impairment are significantly impacted by estimates of future prices for its products, capital needs, economic trends in the construction sector and other factors. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds their fair value. Assets to be disposed of by sale are reflected at the lower of their carrying amount or fair value less cost to sell.

We assess impairment of our long-lived assets at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. At December 31, 2014, we grouped the wallboard plants and a warehouse facility as an asset group. The plants within each group were used together to generate cash flows. Our two joint compound plants were also grouped as an asset group.

Goodwill and Intangible Assets

The goodwill and intangibles reflected in the Successor financial statements relates solely to the Lone Star Acquisition of the Company.

Goodwill represents the excess of costs over the fair value of identifiable assets of businesses acquired. The Company evaluates goodwill and intangible assets in accordance with ASC 350, Goodwill and Other Intangible Assets (“ASC 350”). ASC 350 requires goodwill to be either qualitatively or quantitatively assessed for impairment annually (or more frequently if impairment indicators arise) for each reporting unit. The Company performs its annual impairment testing of goodwill as of October 1st of each year.

Intangible assets that are deemed to have definite lives are amortized over their useful lives. The cost of internal-use software purchased or developed internally, is accounted for in accordance with ASC 350-40, Internal-Use Software. The weighted average useful life of capitalized software is 3 years. 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 identified as having definite lives are amortized on a straight-line basis over the estimated useful life of 15 years.

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, 2014 and 2013, the carrying value reported in the consolidated balance sheet for the Company’s notes payable approximated its fair value.

At December 31, 2013, we recorded at fair value our financial interest in Seven Hills. We determined the fair value of this financial asset using the discounted cash flow method using assumptions derived from significant unobservable inputs and accordingly this valuation falls into Level 3 in the fair value hierarchy. The fair value of this asset at December 31, 2013 was $13.0 million. The significant unobservable input used in the fair value measurement of our financial interest is a discount rate which was estimated to be 16%.

The only assets or liabilities the Company had at December 31, 2014 that are recorded at fair value on a recurring basis is the interest rate cap that the Company entered into on March 31, 2014 that had a fair value of $0.03 million as of December 31, 2014 and natural gas hedges that had a negative fair value of $1.4 million at December 31, 2014. Our Level 2 fair value derivative instruments consist of interest rate swaps and natural gas hedges for which market-based pricing inputs are observable. Generally, we obtain our Level 2 pricing inputs from our counterparties. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace.

No derivative contracts were outstanding as of December 31, 2013.

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 for which it is practicable to estimate that value.

Environmental Remediation Liabilities

When the Company determines that it is probable that a liability for environmental matters has been incurred, an undiscounted estimate of the required remediation costs is recorded as a liability in the financial statements, without offset of potential insurance recoveries. Costs that extend the life, increase the capacity or improve the safety or efficiency of company-owned assets or are incurred to mitigate or prevent future environmental contamination are capitalized. Other environmental costs are expensed when incurred.

Income Taxes

For the Predecessor financial statements, the provision for income taxes is calculated as if the Company completed a separate tax return apart from its Parent, although the Company was included in the Parent’s U.S. federal and state income tax returns and non-U.S. (Canada) jurisdiction tax returns. As of the date of Acquisition, the Successor financial statements reflect a new tax basis of accounting and the Company is a tax filer independent of Lafarge N.A. Deferred tax assets and liabilities are recognized principally for the expected tax consequences of temporary differences between the tax basis of assets and liabilities and their reported amounts, using currently enacted tax rates.

In the Predecessor financial statements, net operating loss carry-forwards generated by the Company and not historically utilized by the Parent are reflected in the Company’s deferred tax assets notwithstanding the fact that such losses were retained by the Parent. Net operating losses that have already been utilized by the Parent are treated as equity transactions between the Company and the Parent. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized.

In the Successor financial statements, no net operating losses were carried over from the Predecessor as part of the Acquisition. The Successor did not make any income tax payments for the period July 26, 2013 to December 31, 2013.

Stock-Based Compensation

The Company accounts for stock-based compensation to employees and directors based on the estimated fair value of the award generally determined on the date of grant. The associated expense, net of estimated forfeitures, is generally recognized ratably over the requisite service period, which is generally the vesting period of the award.

Collective Bargaining Agreement

Our employees at our Buchanan wallboard plant, representing approximately 14% of our workforce, are represented by two unions. While our collective bargaining agreement with the employees represented by one of the unions at our Buchanan plant expired on November 30, 2014, these employees are still considered unionized. Employees represented by that union voted on February 17, 2015 to accept a contract proposal, and we expect a contract to be signed on the basis of that proposal. Our collective bargaining agreement with the second union was set to expire on November 30, 2014, but has been extended through March 13, 2015. We continue to engage in negotiations with the second union. We believe our relationship with our unionized employees is positive and to date there have been no work disruptions as a result of the expiration of the collective bargaining agreement. Our remaining employees are non-union. We believe our relationships with both our union and non-union employees are good.

Defined Contribution Pension Plans—Successor

Subsequent to the Acquisition by Lone Star, the Company’s employees can participate in a 401K defined contribution pension plan. The Company contributes funds into this plan depending on each employee’s years of service and subject to certain limits. For the period ended December 31, 2014, the Company recorded an expense of $1.9 million for these contributions. From July 26, 2013 to December 31, 2013, the Company recorded an expense of $0.5 million.

Defined Benefit Pension Plans and Other Post-Retirement Benefits—Predecessor

Prior to the Acquisition by Lone Star, the Company’s salaried employees and union hourly employees participated in defined benefit pension plans sponsored by the Parent. These plans include other Parent employees that are not employees of the Company. The Parent also provides certain retiree health and life insurance benefits to eligible employees who have retired from the Company. 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, co-payment and payments made by government programs and other group coverage. The Company recorded approximately $11.9 million for the year ended December 31, 2012 in pension and other post-retirement benefits expense related to its employees, which has been reflected within “Cost of goods sold” and “Selling and administrative” in the accompanying Combined Statements of Operations. The related pension and post-retirement benefit liability has not been allocated to the Company and has not been presented in the accompanying Combined Balance Sheets since the obligation remained a liability of Lafarge N.A after the Acquisition of the Company by Lone Star.

Revenue Recognition

Revenue from the sale of gypsum products is recorded when title and ownership are transferred upon shipment of the products. Amounts billed to a customer in a sales transaction related to shipping and handling are included in “Net sales,” and costs incurred for shipping and handling are classified as “Cost of goods sold” in the Consolidated/Combined Statements of Operations. The revenues reported in these financial statements relate to specifically identifiable historical activities of the plants, warehouses, and other assets that comprise the Company. We record estimated reductions to revenue for customer programs and incentive offerings, including promotions and other volume-based incentives, in the period in which the sale occurs.

Derivative Instruments

The company uses derivative instruments to manage selected commodity price and interest rate exposures. The Company does not use derivative instruments for speculative trading purposes, and typically does not hedge beyond two years. All derivative instruments must be recorded on the balance sheet at fair value.

Currently, we are using natural gas swap contracts to hedge manage commodity price increase exposure. The Company elected to designate these derivative instruments as cash flow hedges in accordance with ASC 815-20, Derivatives – Hedging. For derivative contracts designated as cash flow hedges, the effective portion of changes in the fair value of the derivative is recorded to accumulated other comprehensive income, and is reclassified to earnings when the underlying forecasted transaction affects earnings. The ineffective portion of the changes in the fair value of the derivative is recorded in cost of goods sold. Gains and losses on these contracts that are designated as cash flow hedges are reclassified into earnings when the underlying forecasted transaction affect earnings. The Company reassesses the probability of the underlying forecasted transactions occurring on a quarterly basis.

In addition, we are using an interest rate cap to protect against extreme market interest rate changes. 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. The hedge is being accounted for as a cash flow hedge. Changes in the time value of the interest rate cap are reflected directly in earnings through “other income/expense” in non-operating income.

Recent Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), 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.

In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern: Presentation of Financial Statements— Going Concern (Subtopic 205-40). This ASU defines when and how companies are required to disclose going concern uncertainties, which must be evaluated each interim and annual period. Specifically, it requires management to determine whether substantial doubt exists regarding the entity’s going concern presumption. Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). If substantial doubt exists, certain disclosures are required; the extent of those disclosures depends on an evaluation of management’s plans (if any) to mitigate the going concern uncertainty. The provisions of ASU 2014-15 will be effective for annual periods ending after December 15, 2016, and to annual and interim periods thereafter. Early adoption is permitted. The ASU should be applied on a prospective basis. The Company believes the adoption of this ASU will not have a material impact on our disclosures.

Receivables

Receivables	12 Months Ended
Receivables	Dec. 31, 2014
Receivables [Abstract]
Receivables	3. Receivables
	Receivables consist of the following ( in thousands ):


		As of			As of
		December 31, 2014			December 31, 2013
	Trade receivables	$	42,460		$	34,065
	Total Allowances		(2,308	)		(1,737	)

	Total receivables, net	$	40,152		$	32,328

	Trade receivables are recorded net of credit memos issued during the normal course of business.

	The following reflects a rollforward of the receivable allowances for the years ended December 31, 2014, 2013, and 2012 (in thousands):


		Successor						Predecessor
		Year Ended			July 26 -			January 1 -			Year Ended
		December 31,			December 31,			August 30,			December 31,
		2014			2013			2013			2012
	Beginning	$	(1,737	)	$	(1,768	)	$	(1,530	)	$	(1,357	)
	Additions		(4,468	)		(1,466	)		(2,377	)		(3,097	)
	Write-offs		3,897			1,497			2,139			2,924

	Ending	$	(2,308	)	$	(1,737	)	$	(1,768	)	$	(1,530	)

Inventories

Inventories	12 Months Ended
Inventories	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventories	4. Inventories
	Inventories consist of the following ( in thousands ):


		As of		As of
		December 31, 2014		December 31, 2013
	Finished Products	$	4,875	$	3,841
	Raw Materials		17,010		16,505
	Supplies and other		7,679		7,774

	Total Inventories	$	29,564	$	28,120

Property_Plant_and_Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Dec. 31, 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
		December 31, 2014			December 31, 2013
	Land	$	12,930		$	12,933
	Buildings		111,506			108,737
	Plant machinery		269,633			267,146
	Mobile equipment		3,448			2,990
	Construction in progress		3,165			3,554

	Property, plant and equipment, at cost		400,682			395,360
	Accumulated depreciation		(47,030	)		(11,735	)

	Total property, plant and equipment, net	$	353,652		$	383,625

	Depreciation expense was $35.3 million for the year ended December 31, 2014 (Successor), $11.7 million for July 26, 2013 to December 31, 2013 (Successor), $16.1 million for January 1, 2013 to August 30, 2013 (Predecessor) and $34.8 million for the year ended December 31, 2012 (Predecessor). Depreciation expense for the Predecessor includes depreciation of certain equipment obtained under a capital lease arrangement.

Goodwill

Goodwill	12 Months Ended
Goodwill	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	6. Goodwill
Goodwill	At December 31, 2014 and 2013, the Company had two reporting units, of which only one included goodwill. During 2013, a new basis of accounting was established with the Acquisition of the Company by Lone Star on August 30, 2013, and resulted in a new value of goodwill for the Successor financial statements. In accordance with ASC 350, the Company performed the first step of the goodwill impairment test, by comparing the fair value of the reporting unit with its carrying value. The Company completed qualitative assessments as of October 1, 2013 and 2014 and determined that the fair value of the reporting unit exceeded its carrying value. As a result management concluded that there was no goodwill impairment as of December 31, 2014 and 2013.

Software_and_Other_Intangibles

Software and Other Intangibles	12 Months Ended
Software and Other Intangibles	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Software and Other Intangibles	7. Software and Other Intangibles
	Customer relationships and other intangibles consist of the following ( in thousands ):


	(in thousands)	As of			As of
	(in thousands)	December 31, 2014			December 31, 2013
	Customer relationships	$	117,243		$	117,919
	Purchased and internally developed Software		4,332			11
	Trademarks		14,905			14,990

	Customer relationshipes and other intangibles, at cost		136,480			132,920
	Accumulated amortization		(25,671	)		(6,794	)

	Customer relationshipes and other intangibles, net	$	110,809		$	126,126

	Amortization expense was $19.0 million for the year ended December 31, 2014 (Successor), $6.8 million for July 26, 2013 to December 31, 2013 (Successor), $0.8 million for January 1, 2013 to August 30, 2013 (Predecessor), and $1.6 million for the year ended December 31, 2012 (Predecessor).
	Amortization expense related to capitalized software was $0.3 million for the year ended December 31, 2014 (Successor), and $0.3 million for the period January 1, 2013 to August 30, 2013 (Predecessor). CBP did not acquire capitalized software as part of the Acquisition, and capitalized approximately $3.7 million for the year ended December 31, 2014 (Successor) related to internal-use software development costs for a new enterprise resource planning (“ERP”) system. The new ERP system was placed in service in October 2014 and amortization of the software development costs began over a three-year useful life with the expense to be recorded in selling and administrative expense. In addition, CBP capitalized $0.6 million for software purchased from external parties and $0.1 million for the development of a new website.
	Based on the intangible assets recorded as of December 31, 2014, amortization expense for the years ending December 31, 2015, 2016, 2017, 2018 and 2019 is expected to be approximately $16.0 million, $13.5 million, $11.6 million, $9.3 million, and $8.4 million, respectively. These amounts may vary as acquisitions and dispositions occur in the future.

Accrued_and_Other_Liabilities

Accrued and Other Liabilities	12 Months Ended
Accrued and Other Liabilities	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued and Other Liabilities	8. Accrued and Other Liabilities
	Accrued and other liabilities consist of the following ( in thousands ):


	(in thousands)	As of		As of
	(in thousands)	December 31, 2014		December 31, 2013
	Vacation and other employee-related costs		7,945	$	2,948
	VAT taxes		1,220		942
	Income taxes		—		4,197
	Other		2,263		3,238

	Total accrued and other liabilities	$	11,428	$	11,325

Income_Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes	9. Income Taxes
	The components of the income tax (expense) benefit are as follows ( in thousands ):


			Successor								Predecessor
			Year Ended				July 26 -				January 1 -				Year Ended
			December 31,				December 31,				August 30,				December 31,
			2014				2013				2013				2012
	Current		$	1,061			$	(4,197	)		$	(884	)		$	542
	Deferred			(11,105	)			3,087				754				(190	)

	Total income tax (expense) benefit		$	(10,044	)		$	(1,110	)		$	(130	)		$	352


	The components of income (loss) before income taxes by country are as follows ( in thousands ):


			Successor								Predecessor
			Year Ended				July 26 -				January 1 -				Year Ended
			December 31,				December 31,				August 30,				December 31,
			2014				2013				2013				2012
	USA		$	27,270			$	3,225			$	32,509			$	(10,858	)
	Canada			(1,335	)			(10	)			(194	)			(2,336	)

	Total income (loss) before earnings (losses)on equity method investment and income tax		$	25,935			$	3,215			$	32,315			$	(13,194	)

	The provision for income taxes differs from that which would have resulted from the use of the federal statutory income tax rates primarily as a result of the provision for various state income taxes and due to the valuation allowance recorded against deferred tax assets for the Predecessor.
	Taxes computed at the U.S. statutory federal income tax rate of 35% are reconciled to the Company’s effective rate as follows ( in thousands ):


			Successor								Predecessor
			Year Ended				July 26 -				January 1 -				Year Ended
			December 31,				December 31,				August 30,				December 31,
			2014				2013				2013				2012
	Taxes at the U.S. federal income tax rate		$	(9,077	)		$	(1,125	)		$	(11,310	)		$	4,618
	U.S./Canadian tax rate differential			(107	)			(2	)			(19	)			(234	)
	U.S. state and Canadian provincial income taxes,net of federal benefit			(503	)			(74	)			(1,314	)			494
	Non-deductible expenses			(46	)			(17	)			(46	)			(80	)
	Domestic production activities deduction			—				108				—				—
	Valuation allowance			(361	)			—				12,559				(4,446	)
	Other			50				—				—				—

	Income tax (expense) benefit		$	(10,044	)		$	(1,110	)		$	(130	)		$	352

	Effective rate			38.73	%			34.53	%			0.4	%			2.67	%

	Income tax payments made by the Company during 2014 totaled $4.2 million.

	Deferred income taxes reflect the net effect of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. The significant components of deferred tax assets and deferred tax liabilities included on the Combined Balance Sheets are (in thousands):


			As of				As of
			December 31, 2014				December 31, 2013
	Deferred tax assets:
	Reserves and other liabilities		$	2,909			$	2,137
	Tax loss carryforwards			366				—
	Acquisition costs and intangibles			1,884				1,533
	Other			1,325				136

				6,484				3,806
	Less valuation allowance			361				—

	Deferred tax assets, net of valuation allowance			6,123				3,806
	Deferred tax liabilities:
Depreciation, amortization and other			(14,149	)			(719	)

Deferred tax liabilities			(14,149	)			(719	)

Net deferred tax asset (liability)			(8,026	)			3,087

Net deferred tax asset, current		$	3,157			$	2,137
Net deferred tax asset, non-current		$	—			$	950
Net deferred tax liability, non-current		$	(11,183	)		$	—
The following is a rollforward of the deferred tax valuation allowance for the periods presented (in thousands):


		Successor								Predecessor
		Year Ended				July 26 -				January 1 -				Year Ended
		December 31,				December 31,				August 30,				December 31,
		2014				2013				2013				2012
Balance at the beginning of the period		$	—			$	—			$	43,780			$	38,865
Amounts charged to expense			361				—				(12,559	)			4,446
Amounts charged to Other Comprehensive Income			—				—								469

Balance at the end of the period		$	361			$	—			$	31,221			$	43,780

The Predecessor’s operating results have historically been included in Lafarge N.A.’s combined US Federal and state income tax returns. In addition, the Canadian Predecessor operations have historically been 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. In 2012, the Predecessor generated pre-tax operating losses of $13.2 million, resulting in federal and state tax benefits. For U.S. federal income tax purposes, the Predecessor had unused net operating loss carry-forwards of $111.0 million expiring from 2028 through 2032. For Canadian federal income tax purposes, the Predecessor had no loss carry-forwards available. 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 had 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 with Lone Star. At December 31, 2014, the Company recorded a valuation allowance of $0.4 million related to its Canadian operations. A valuation allowance was not recorded at December 31, 2013, as management concluded realization of the deferred tax assets was more likely than not.
The Successor 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 Successor 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. Penalties and interest, if any, related to uncertain tax positions, are recorded as a component of the income tax provision.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. 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. The rent expense for the year ended December 31, 2014 was $4.8 million. The Predecessor terminated the leases at a facility at the Port of Newark prior to the Acquisition by Lone Star. During January 1, 2013 to August 30, 2013 (Predecessor), total rent paid on this lease, including a termination fee, was $4.2 million. Total expenses under operating leases were $1.5 million for July 26, 2013 to December 31, 2013 (Successor). Including Newark, total expenses under operating leases were $7.8 million for January 1, 2013 to August 30, 2013 (Predecessor), and $7.0 million for the year ended December 31, 2012 (Predecessor). 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 $72.5 million for the year ended December 31, 2014 (Successor), $23.0 million for July 26, 2013 to December 31, 2013 (Successor), $47.9 million for January 1, 2013 to August 30, 2013 (Predecessor), and $63.8 million for the year ended December 31, 2012 (Predecessor).
	The table below shows the future minimum lease payments due under non-cancelable operating leases and purchase commitments at December 31, 2014 ( in thousands ):


		Total		2015		2016		2017		2018		2019		Thereafter
	Operating leases	$	6,329	$	1,743	$	1,293	$	1,183	$	616	$	1,494	$	—
	Purchase commitments		158,288		31,851		29,288		19,400		16,112		16,529		45,108

	Total commitments	$	164,617	$	33,594	$	30,581	$	20,583	$	16,728	$	18,023	$	45,108

	Under certain circumstances, the Company provides letters of credit related to its natural gas and other supply purchases. At December 31, 2014 and December 31, 2013, the Successor had outstanding letters of credit of approximately $4.8 million and $2.4 million, respectively. At December 31, 2012, the Predecessor had outstanding letters of credit of approximately $1.4 million.
	In January of 2015, a law firm purporting to represent a group of homebuilders sent a letter to us and to other US wallboard manufacturers claiming that such manufacturers had conspired to fix the price of wallboard in violation of antitrust and unfair competition laws. The letter we received also alleges that the manufacturers abolished the use of “job quotes” and agreed to restrict the supply of wallboard in order to support the allegedly collusive price increases. Finally, the letter says that the firm is prepared to file a lawsuit against us in the event it does not receive a satisfactory response. The Company denies any wrongdoing of the type alleged in the letter and believes the claims are without merit. The Company believes that the claims specified in the letter will not have any material adverse effect on the Company’s financial condition, results of operations or liquidity.
	In the ordinary course of business, the Company executes contracts involving indemnifications standard in the industry and indemnifications specific to a transaction such as sale of a business. 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 December 31, 2014 and 2013, such liabilities are 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 December 31, 2014, no such monetization events had occurred, and therefore no amounts were accrued in the accompanying balance sheet as of December 31, 2014 and 2013.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	11. Related Party Transactions
	Allocated Expenses
	The Predecessor has been allocated selling and administrative expenses from Lafarge N.A. of $4.9 million for January 1, 2013 to August 30, 2013 and $7.0 million for the year ended December 31, 2012. 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 $7.6 million for January 1, 2013 to August 30, 2013 and $11.9 million for the year ended December 31, 2012, in pension and other post-retirement benefits expense related its employees, which has been reflected within “Cost 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 participate in defined benefit pension plans sponsored by the Parent. 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 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 has no longer been part of the Lafarge N.A. organization but did have a Transition Services Agreement to help with certain ongoing back-office functions. These functions included, 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 were terminated as of December 31, 2014.
	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. For fiscal year 2014 no services were provided. 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	12 Months Ended
Investment in Seven Hills	Dec. 31, 2014
Investments Schedule [Abstract]
Investment in Seven Hills	12. Investment in Seven Hills
	The Predecessor was a party to a paperboard liner venture with an unaffiliated third-party named Seven Hills Paperboard, 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 as there was not sufficient equity at risk in Seven Hills. The Predecessor 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. The Predecessor concluded the Company 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 was 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. The Successor evaluated the characteristics of its investment and determined that Seven Hills would be deemed a variable interest entity, but that it did not have the power to direct the principal activities most impacting the economic performance of Seven Hills, and is thus not the primary beneficiary. As such, at this date of transfer the Company recorded the investment at fair value and began accounting for this investment in Seven Hills under the equity method of accounting.
	The Company currently has the right to terminate the venture and put its interest to the other investor based on a formula-driven price effective on the anniversary of the commencement date by providing notice two years prior to any such anniversary. Proceeds from such termination would revert to CBP. As of December 31, 2014 and December 31, 2013, the estimated redemption value would be $11.1 million and $13.8 million, respectively.
	Paperboard purchased from Seven Hills was $49.7 million for the year ended December 31, 2014 (Successor), $17.6 million for July 26, 2013 to December 31, 2013 (Successor), $33.1 million for January 1, 2013 to August 30, 2013 (Predecessor), and was $43.6 million for the year ended December 31, 2012 (Predecessor). The Company also has certain purchase commitments for paper totaling $29.7 million through 2017.

Debt

Debt	12 Months Ended
Debt	Dec. 31, 2014
Debt Disclosure [Abstract]
Debt	13. Debt
	Debt consists of the following:


	(in thousands)	As of			As of
	(in thousands)	December 31, 2014			December 31, 2013
	First Lien Credit Agreement maturing on August 28, 2020; interest rate of LIBOR (with a 1% floor) plus 3.00% at December 31, 2014 and 3.75% at December 31, 2013	$	351,988		$	413,962
	Second Lien Credit Agreement		—			155,000
	Less: Original issue discount (net of amortization)		(2,863	)		(4,888	)

	Total debt		349,125			564,074
	Less: Current portion of long-term debt		—			(4,150	)

	Long-term debt	$	349,125		$	559,924

	In connection with the Acquisition by Lone Star, CBP purchased all of the assets of the Predecessor with cash. In order to finance a portion of the consideration payable to Lafarge N.A., the Successor entered into a First Lien Credit Agreement for borrowings of $320 million, a Second Lien Credit Agreement for borrowings of $120 million, and drew $25 million under a $50 million revolving credit facility as part of the First Lien Credit Agreement. In conjunction with the initial issuance of this debt, the Company incurred $15.3 million of debt issuance costs which are recorded as an asset and are being amortized using the effective interest rate method or the straight-line method which approximates the effective interest rate method, over the estimated life of the related debt.

	On December 2, 2013, we modified our First Lien Credit Agreement and Second Lien Credit Agreement and increased our borrowings by a total of $130 million with the proceeds distributed as a return of capital to our sponsor, Lone Star. The changes were considered a modification of the existing instruments in accordance with guidance provided by ASC 470-50.
	The maturity dates for the First Lien Credit Agreement and Second Lien Credit Agreement remained the same. The First Lien was increased by $95 million from $320 million to a total $415 million with quarterly principal payments increased from $0.8 million to $1.0 million and the remaining amount due at maturity in 2020. The Second Lien was increased by $35 million from $120 million to $155 million and remains all due at maturity in 2021. Interest remained floating for both liens and the interest rate spread over LIBOR (with a 1% floor) was increased from plus 3.5% to plus 3.75% for the term loan under the First Lien Credit Agreement and from plus 7.5% to plus 7.75% for the term loan under the Second Lien Credit Agreement. Total original issue discount and other fees associated with the amendment of approximately $5 million were paid at closing. Third party debt issuance costs were expensed. In May 2014, the interest rate spread over LIBOR was reduced by 50 basis points, from 3.75% to 3.25%, as a result of the Company achieving a total leverage ratio of less than 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, remains below four. The margin applicable to the borrowing was further reduced in the third quarter 2014 by 25 basis points to 3.00% after the Company achieved a B2 rating with a stable outlook by Moody’s and will remain in effect as long as this rating and outlook are maintained or better.
	The First Lien Credit Agreement is secured by the underlying property and equipment of the Company and has principal payments of approximately $1.0 million that are due quarterly. During 2014, CBP pre-paid $59.9 million of principal payments and no further quarterly mandatory principal payments are required until the final payment of $352 million due on August 28, 2020. At December 31, 2014, the annual effective interest rate on the First Lien Credit Agreement including original issue discount and amortization of debt issuance costs was 4.7%.
	The First Lien Credit Agreement also has a $50 million revolver (the “Revolver”), none of which was outstanding as of December 31, 2014. Interest is floating, based on LIBOR (with a floor of 1%), plus 225 basis points. In addition, CBP pays a facility fee of 50 basis points per annum on the total Revolver facility. Availability under the Revolver at December 31, 2014, based on draws and outstanding letters of credit and that there are no violations of covenants, was $45.2 million.
	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.
	Total interest paid by the Successor for the year ended December 31, 2014 and for the period July 26, 2013 to December 31, 2013 was $19.5 million and $9.5 million, respectively. No significant amounts of interest were paid by the Predecessor.
	The table below shows the future minimum principal payments due under the credit agreements.


	(in thousands)	Amount Due
	2015		—
	2016		—
	2017		—
	2018		—
	Thereafter	$	351,988
	Under the terms of the credit agreements above, 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. As the sum of outstanding borrowings under the Revolver and outstanding letters of credit were less than $12.5 million at December 31, 2014, the financial covenant of 6.0 times was not applicable at December 31, 2014.

Derivative_Instruments

Derivative Instruments	12 Months Ended
Derivative Instruments	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	14. Derivative Instruments
	The Company uses derivative instruments to manage selected commodity price and interest rate exposures. The Company does not use derivative instruments for speculative trading purposes, and typically does not hedge beyond two years. Cash flows from derivative instruments are included in net cash provided by operating activities in the consolidated statements of cash flows.
	Commodity Derivative Instruments
	As of December 31, 2014, the Company had 1,650 thousand millions of British Thermal Units (“mmBTUs”) in aggregate notional amount outstanding natural gas swap contracts to manage commodity price exposures. All of these contracts mature by October 31, 2015. The Company elected to designate these derivative instruments as cash flow hedges in accordance with ASC 815-20, Derivatives – Hedging. For derivative contracts designated as cash flow hedges, the effective portion of changes in the fair value of the derivative is recorded to accumulated other comprehensive income, and is reclassified to earnings when the underlying forecasted transaction affects earnings. The ineffective portion of changes in the fair value of the derivative is recorded in cost of goods sold. The net unrealized loss that remained in accumulated other comprehensive income (loss), as of December 31, 2014 was $0.9 million, which is net of a tax amount of $0.5 million. No ineffectiveness was recorded on these contracts during 2014. The Company reassesses the probability of the underlying forecasted transactions occurring on a quarterly basis.
	On a pre-tax basis, for the year ended December 31, 2014, approximately $1.4 million of losses were recognized in other comprehensive income for the commodity contracts. For the same period, the amount of gain reclassified from accumulated other comprehensive income into income was $0.1 million. As of December 31, 2014, $0.9 million was recorded in other current liabilities.
	Interest Rate Derivative Instrument
	At December 31, 2014, the Company had an interest rate cap on three month U.S. Dollar LIBOR of 2% for a notional amount of $204.9 million, representing 58.2% of the principal amount outstanding under the First Lien Credit Agreement as of December 31, 2014. The notional amount of the interest rate cap declines by $0.5 million each quarter through December 31, 2015. The objective of the hedge is to protect the cash flows from adverse extreme market interest rate changes for a portion of the First Lien Credit Agreement 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 interest rate cap are reflected directly in earnings through “other income / expense” in non-operating income. CBP recorded a $0.2 million loss for the year ended December 31, 2014 (Successor). The fair value of the time value of the interest rate cap of $0.03 million is recorded in other current assets as of December 31, 2014.
	Counterparty Risk
	The Company is exposed to credit losses in the event of nonperformance by the counterparties to the Company’s derivative instruments. As of December 31, 2014, the Company’s derivatives were in a $0.9 million net liability position. All of the Company’s counterparties have investment grade credit ratings; accordingly, the Company anticipates that the counterparties will be able to fully satisfy their obligations under the contracts. The Company’s agreements outline the conditions upon which it or the counterparties are required to post collateral. As of December 31, 2014, the Company had no collateral posted with its counterparties related to the derivatives.

Segment_Reporting

Segment Reporting	12 Months Ended
Segment Reporting	Dec. 31, 2014
Segment Reporting [Abstract]
Segment Reporting	15. Segment Reporting
	Segment information is presented in accordance with ASC 280, Segment Reporting (“ASC 280”), 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. 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
		Year ended			July 26 -					January 1 -				Year ended
		December 31,			December 31,					August 30,				December 31,
		2014			2013					2013				2012
	Net Sales:
	Wallboard		409,408			144,689					240,225				295,282
	Other		15,094			5,377					12,023				16,128

	Total net sales		424,502			150,066					252,248				311,410

	Operating income (loss):
	Wallboard		60,080			14,162					32,699				(11,814	)
	Other		681			(384	)				(72	)			(943	)

	Total operating income (loss)		60,761			13,778					32,627				(12,757	)

	Adjustments:
	Interest Expense		(29,069	)		(10,542	)				(91	)			(212	)
	Gain (loss) from Equity Investment		(113	)		—					(30	)			(138	)
	Other non-operating expenses		(5,644	)		(21	)				(191	)			(87	)

	Income (loss) before income tax benefit		25,935			3,215					32,315				(13,194	)

	Depreciation and Amortization
	Wallboard		53,114			17,943					16,067				35,091
	Other		1,203			586					819				1,240

	Total depreciation and amortization		54,317			18,529					16,886				36,331

	Information concerning principal geographic areas is as follows ( in thousands ):


		Successor								Predecessor
		Year Ended			July 26 -					January 1 -				Year Ended
		December 31,			December 31,					August 30,				December 31,
		2014			2013					2013				2012
	Net Sales:
	United States	$	389,073		$	135,275				$	221,995			$	272,579
	Canada		35,429			14,791					30,253				38,831

	Total	$	424,502		$	150,066				$	252,248			$	311,410



		Successor
		As of						As of
		December 31, 2014						December 31, 2013
		Fixed Assets			Total Assets			Fixed Assets				Total Assets
	United States		349,909		$	678,285		$	379,381			$	714,495
	Canada		3,743		$	22,696			4,244				25,881

	Total		353,652		$	700,981		$	383,625			$	740,376

ShareBased_Compensation

Share-Based Compensation	12 Months Ended
Share-Based Compensation	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	16. Share-Based Compensation
	In conjunction with the Initial Public Offering, the Company granted employees 142,000 stock options and 75,000 restricted shares 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 at the time of the grant; (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 $0.8 million was recorded for share-based awards for the year ended December 31, 2014. The income tax benefit of share-based awards for the year ended December 31, 2014 was $0.3 million.
	The fair value of each Restrictive Share Award is equal to the market price of our common stock at the date of the grant. The following table summarizes restricted shares activity for the year ended December 31, 2014:


		Number of Shares			Weighted Average
		Number of Shares			Grant Date Value
	Non-vested, January 1, 2014		—			—
	Granted		75,000		$	14
	Forfeited		(20,000	)	$	14

	Non-vested, December 31, 2014		55,000		$	14
	Unearned compensation related to stock options as of December 31, 2014 of $0.5 million will be recognized over a weighted average remaining period of 3 years.
	The following tables summarize stock option activity for the year ended December 31, 2014:


		Number of			Weighted		Aggregate		Weighted
		Shares			Average		Intrinsic Value		Average
					Exercise Price				Remaining
									Contractual
									Term (in Years)
	Outstanding, January 1, 2014		—			—		—
	Granted		142,000		$	14	$	529,660

	Outstanding, December 31, 2014		142,000		$	14	$	529,660		9.1

	Exercisable, December 31, 2014		60,000		$	14	$	223,800		9.1
	Vested and Expected to Vest, December 31, 2014		142,000		$	14	$	529,660		9.1

Quarterly_Data_unaudited

Quarterly Data (unaudited)	12 Months Ended
Quarterly Data (unaudited)	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Quarterly Data (unaudited)	17. Quarterly Data (unaudited)
	The following table presents selected quarterly data for the Successor periods:


			Successor
			July 26 -			Three months			Three months			Three months		Three months		Three months
			September			Ended			Ended			Ended		Ended		Ended
			30, 2013			December 31,			March 31,			June 30,		September 30,		December 31,
						2013			2014			2014		2014		2014
			(in thousands, except for operating data, earnings per share and mill net sales price)
	Net sales		$	35,630		$	114,436		$	86,973		$	102,915	$	113,804	$	120,810
	Cost of goods sold			31,537			89,798			73,196			82,025		85,821		89,131
	Selling and administrative			6,200			8,753			7,496			8,088		7,774		10,210
	Operating income (1)			(2,107	)		15,885			6,281			12,802		20,209		21,469
	Net income (loss)			(4,640	)		6,745			(8,623	)		4,667		9,486		10,361
	Earnings per share:
	Basic		$	(0.14	)	$	0.21		$	(0.22	)	$	0.11	$	0.22	$	0.24
	Diluted		$	(0.14	)	$	0.21		$	(0.22	)	$	0.11	$	0.22	$	0.24
	Wallboard sales volume (msf)			195			632			438			525		590		627
	Mill net sales price		$	144.06		$	143.04		$	157.32		$	155.76	$	154.1	$	152.79
	Depreciation and amortization		$	4,594		$	13,935		$	13,883		$	13,930	$	13,511	$	12,993

	-1	Operating income for the period ended September 30, 2013 includes $2,075 of lease termination costs, $3,296 of Acquisition closing costs, and inventory step-up impacting margin of $1,500.
	The following table presents selected quarterly data for the Predecessor periods:


			Predecessor
			Three Months			Three Months			July 1 2013 to
			Ended			Ended			August 30, 2013
			March 31, 2013			June 30, 2013
			(in thousands, except operating data)
	Net sales		$	83,450		$	99,679		$	69,119
	Cost of goods sold			65,157			73,991			56,190
	Selling and administrative			8,340			8,486			7,457
	Operating income			9,953	(1)		17,202	(2)		5,472	(3)
	Net income			9,797			16,676			5,712
	Wallboard sales volume
	(million square feet)			438			523			373
	Mill net sales price		$	146.97		$	149.56		$	145.43
	Depreciation and amortization		$	6,242		$	6,248		$	4,396

	-1	Operating income for the three months ended March 31, 2013 includes $2,858 of pension expense and $1,120 of expense related to the Master Brands Agreement with Lafarge S.A.
	-2	Operating income for the three months ended June 30, 2013 includes $2,817 for pension expense and $1,140 of expense related to the Master Brands Agreement with Lafarge S.A.
	-3	Operating income for the period July 1, 2013 to August 30, 2013 includes $1,961 for pension expense, $744 of expense related to the Master Brands Agreement with Lafarge S.A., lease termination costs of $2,556 for the Newark facility that was closed, and lease termination costs of $1,195 to discontinue the use of our co-generation power plant.

Significant_Accounting_Policie1

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2014

Earnings Per Share

The following is a reconciliation of the share amounts included in basic and diluted earnings per share computations:

Year Ended

July 26 -

December 31,

2014

2013

Weighted average shares outstanding used to computed basic earnings per share

42,940,849

32,304,000

Dilutive effect of Restricted Stock Units

11,173

—

Weighted average shares outstanding and dilutive securities used to compute diluted earnings per share

42,952,022

32,304,000

Cost of Goods Sold and Selling and Administrative Expenses

Estimates

Foreign Currency Translation

Cash

Concentration of Credit Risk

The Company’s significant customers, as measured by percentage of total revenues for the periods presented, were as follows:

Successor

Predecessor

Year Ended

July 26 -

January 1 -

Year Ended

December 31,

August 30,

December 31,

2014

2013

2012

Customer A

The Company’s significant customers, as measured by percentage of total accounts receivable, were as follows:

Successor

Year Ended

December 31,

2014

2013

Customer A

Receivables

Inventories

Property, Plant and Equipment

Impairment or Disposal of Long-Lived Assets

Goodwill and Intangible Assets

The goodwill and intangibles reflected in the Successor financial statements relates solely to the Lone Star Acquisition of the Company.

Fair Value Measurements

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.

No derivative contracts were outstanding as of December 31, 2013.

Environmental Remediation Liabilities

Income Taxes

Stock-Based Compensation

Collective Bargaining Agreement

Revenue Recognition

Derivative Instruments

Recent Accounting Pronouncements

Successor [Member]

Basis of Presentation

Basis of Presentation—Successor

(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 following represents the unaudited pro forma income statement as if the Acquisition had occurred on January 1, 2012:

(in thousands)

Year ended

December 31, 2013

December 31, 2012

Revenues

402,314

311,410

Net income (loss)

4,895

(68,651

)

Defined Contribution Pension Plans

Defined Contribution Pension Plans—Successor

Predecessor [Member]

Basis of Presentation

Basis of Presentation—Predecessor

The accompanying combined financial statements for the Predecessor have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP).

Defined Benefit Pension Plans and Other Post-Retirement Benefits

Defined Benefit Pension Plans and Other Post-Retirement Benefits—Predecessor

Significant_Accounting_Policie2

Significant Accounting Policies (Tables)	12 Months Ended
Significant Accounting Policies (Tables)	Dec. 31, 2014
Finalized Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date	The following table summarizes the 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

Unaudited Pro Forma Income Statement	The following represents the unaudited pro forma income statement as if the Acquisition had occurred on January 1, 2012:
	(in thousands)


		Year ended			Year ended
		December 31, 2013			December 31, 2012
	Revenues	$	402,314		$	311,410
	Net income (loss)	$	4,895		$	(68,651	)
Schedule of Reconciliation of Share Amounts Included in Basic and Diluted Earnings per Share Computations	The following is a reconciliation of the share amounts included in basic and diluted earnings per share computations:


		Year Ended			July 26 -
		December 31,			December 31,
		2014			2013
	Weighted average shares outstanding used to computed basic earnings per share		42,940,849			32,304,000
	Dilutive effect of Restricted Stock Units		11,173			—
	Weighted average shares outstanding and dilutive securities used to compute diluted earnings per share		42,952,022			32,304,000
Sales Revenue, Net [Member]
Significant Customers, as Measured by Percentage of Total Revenues/Accounts Receivable	The Company’s significant customers, as measured by percentage of total revenues for the periods presented, were as follows:


		Successor						Predecessor
		Year Ended			July 26 -			January 1 -			Year Ended
		December 31,			December 31,			August 30,			December 31,
		2014			2013			2013			2012
	Customer A		15	%		12	%		15	%		15	%
Accounts Receivable [Member]
Significant Customers, as Measured by Percentage of Total Revenues/Accounts Receivable	The Company’s significant customers, as measured by percentage of total accounts receivable, were as follows:


		Successor
		Year Ended			Year Ended
		December 31,			December 31,
		2014			2013
	Customer A		23	%		27	%

Receivables_Tables

Receivables (Tables)	12 Months Ended
Receivables (Tables)	Dec. 31, 2014
Receivables [Abstract]
Components of Receivables	Receivables consist of the following ( in thousands ):


		As of			As of
		December 31, 2014			December 31, 2013
	Trade receivables	$	42,460		$	34,065
	Total Allowances		(2,308	)		(1,737	)

	Total receivables, net	$	40,152		$	32,328

Rollforward of the Receivable Allowances	The following reflects a rollforward of the receivable allowances for the years ended December 31, 2014, 2013, and 2012 (in thousands):


		Successor						Predecessor
		Year Ended			July 26 -			January 1 -			Year Ended
		December 31,			December 31,			August 30,			December 31,
		2014			2013			2013			2012
	Beginning	$	(1,737	)	$	(1,768	)	$	(1,530	)	$	(1,357	)
	Additions		(4,468	)		(1,466	)		(2,377	)		(3,097	)
	Write-offs		3,897			1,497			2,139			2,924

	Ending	$	(2,308	)	$	(1,737	)	$	(1,768	)	$	(1,530	)

Inventories_Tables

Inventories (Tables)	12 Months Ended
Inventories (Tables)	Dec. 31, 2014
Inventory Disclosure [Abstract]
Components of Inventories	Inventories consist of the following ( in thousands ):


		As of		As of
		December 31, 2014		December 31, 2013
	Finished Products	$	4,875	$	3,841
	Raw Materials		17,010		16,505
	Supplies and other		7,679		7,774

	Total Inventories	$	29,564	$	28,120

Property_Plant_and_Equipment_T

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Dec. 31, 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
		December 31, 2014			December 31, 2013
	Land	$	12,930		$	12,933
	Buildings		111,506			108,737
	Plant machinery		269,633			267,146
	Mobile equipment		3,448			2,990
	Construction in progress		3,165			3,554

	Property, plant and equipment, at cost		400,682			395,360
	Accumulated depreciation		(47,030	)		(11,735	)

	Total property, plant and equipment, net	$	353,652		$	383,625

Software_and_Other_Intangibles1

Software and Other Intangibles (Tables)	12 Months Ended
Software and Other Intangibles (Tables)	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Customer Relationships and Other Intangibles	Customer relationships and other intangibles consist of the following ( in thousands ):


	(in thousands)	As of			As of
	(in thousands)	December 31, 2014			December 31, 2013
	Customer relationships	$	117,243		$	117,919
	Purchased and internally developed Software		4,332			11
	Trademarks		14,905			14,990

	Customer relationshipes and other intangibles, at cost		136,480			132,920
	Accumulated amortization		(25,671	)		(6,794	)

	Customer relationshipes and other intangibles, net	$	110,809		$	126,126

Accrued_and_Other_Liabilities_

Accrued and Other Liabilities (Tables)	12 Months Ended
Accrued and Other Liabilities (Tables)	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued and Other Liabilities	Accrued and other liabilities consist of the following ( in thousands ):


	(in thousands)	As of		As of
	(in thousands)	December 31, 2014		December 31, 2013
	Vacation and other employee-related costs		7,945	$	2,948
	VAT taxes		1,220		942
	Income taxes		—		4,197
	Other		2,263		3,238

	Total accrued and other liabilities	$	11,428	$	11,325

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Components of Income Tax (Expense) Benefit	The components of the income tax (expense) benefit are as follows ( in thousands ):


		Successor						Predecessor
		Year Ended			July 26 -			January 1 -			Year Ended
		December 31,			December 31,			August 30,			December 31,
		2014			2013			2013			2012
	Current	$	1,061		$	(4,197	)	$	(884	)	$	542
	Deferred		(11,105	)		3,087			754			(190	)

	Total income tax (expense) benefit	$	(10,044	)	$	(1,110	)	$	(130	)	$	352

Components of Income (Loss) before Income Taxes by Country	The components of income (loss) before income taxes by country are as follows ( in thousands ):


		Successor						Predecessor
		Year Ended			July 26 -			January 1 -			Year Ended
		December 31,			December 31,			August 30,			December 31,
		2014			2013			2013			2012
	USA	$	27,270		$	3,225		$	32,509		$	(10,858	)
	Canada		(1,335	)		(10	)		(194	)		(2,336	)

	Total income (loss) before earnings (losses)on equity method investment and income tax	$	25,935		$	3,215		$	32,315		$	(13,194	)

Taxes Computed at U.S. Statutory Federal Income Tax Rate	Taxes computed at the U.S. statutory federal income tax rate of 35% are reconciled to the Company’s effective rate as follows ( in thousands ):


		Successor						Predecessor
		Year Ended			July 26 -			January 1 -			Year Ended
		December 31,			December 31,			August 30,			December 31,
		2014			2013			2013			2012
	Taxes at the U.S. federal income tax rate	$	(9,077	)	$	(1,125	)	$	(11,310	)	$	4,618
	U.S./Canadian tax rate differential		(107	)		(2	)		(19	)		(234	)
	U.S. state and Canadian provincial income taxes,net of federal benefit		(503	)		(74	)		(1,314	)		494
	Non-deductible expenses		(46	)		(17	)		(46	)		(80	)
	Domestic production activities deduction		—			108			—			—
	Valuation allowance		(361	)		—			12,559			(4,446	)
	Other		50			—			—			—

	Income tax (expense) benefit	$	(10,044	)	$	(1,110	)	$	(130	)	$	352

	Effective rate		38.73	%		34.53	%		0.4	%		2.67	%

Significant Components of Deferred Tax Assets and Deferred Tax Liabilities	The significant components of deferred tax assets and deferred tax liabilities included on the Combined Balance Sheets are (in thousands):


		As of			As of
		December 31, 2014			December 31, 2013
	Deferred tax assets:
	Reserves and other liabilities	$	2,909		$	2,137
	Tax loss carryforwards		366			—
	Acquisition costs and intangibles		1,884			1,533
	Other		1,325			136

			6,484			3,806
	Less valuation allowance		361			—

	Deferred tax assets, net of valuation allowance		6,123			3,806
	Deferred tax liabilities:
	Depreciation, amortization and other		(14,149	)		(719	)

	Deferred tax liabilities		(14,149	)		(719	)

	Net deferred tax asset (liability)		(8,026	)		3,087

	Net deferred tax asset, current	$	3,157		$	2,137
	Net deferred tax asset, non-current	$	—		$	950
	Net deferred tax liability, non-current	$	(11,183	)	$	—
Rollforward of Deferred Tax Valuation Allowance	The following is a rollforward of the deferred tax valuation allowance for the periods presented (in thousands):


		Successor						Predecessor
		Year Ended			July 26 -			January 1 -			Year Ended
		December 31,			December 31,			August 30,			December 31,
		2014			2013			2013			2012
	Balance at the beginning of the period	$	—		$	—		$	43,780		$	38,865
	Amounts charged to expense		361			—			(12,559	)		4,446
	Amounts charged to Other Comprehensive Income		—			—						469

	Balance at the end of the period	$	361		$	—		$	31,221		$	43,780

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 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 December 31, 2014 ( in thousands ):


		Total		2015		2016		2017		2018		2019		Thereafter
	Operating leases	$	6,329	$	1,743	$	1,293	$	1,183	$	616	$	1,494	$	—
	Purchase commitments		158,288		31,851		29,288		19,400		16,112		16,529		45,108

	Total commitments	$	164,617	$	33,594	$	30,581	$	20,583	$	16,728	$	18,023	$	45,108

Debt_Tables

Debt (Tables)	12 Months Ended
Debt (Tables)	Dec. 31, 2014
Debt Disclosure [Abstract]
Summary of Debt	Debt consists of the following:


	(in thousands)	As of			As of
	(in thousands)	December 31, 2014			December 31, 2013
	First Lien Credit Agreement maturing on August 28, 2020; interest rate of LIBOR (with a 1% floor) plus 3.00% at December 31, 2014 and 3.75% at December 31, 2013	$	351,988		$	413,962
	Second Lien Credit Agreement		—			155,000
	Less: Original issue discount (net of amortization)		(2,863	)		(4,888	)

	Total debt		349,125			564,074
	Less: Current portion of long-term debt		—			(4,150	)

	Long-term debt	$	349,125		$	559,924

Summary of Future Minimum Principal Payments Due under Credit Agreements	The table below shows the future minimum principal payments due under the credit agreements.


	(in thousands)	Amount Due
	2015		—
	2016		—
	2017		—
	2018		—
	Thereafter	$	351,988

Segment_Reporting_Tables

Segment Reporting (Tables)	12 Months Ended
Segment Reporting (Tables)	Dec. 31, 2014
Segment Reporting [Abstract]
Summary of Reportable Segment Information	Reportable segment information consists of the following ( in thousands ):


		Successor								Predecessor
		Year ended			July 26 -					January 1 -				Year ended
		December 31,			December 31,					August 30,				December 31,
		2014			2013					2013				2012
	Net Sales:
	Wallboard		409,408			144,689					240,225				295,282
	Other		15,094			5,377					12,023				16,128

	Total net sales		424,502			150,066					252,248				311,410

	Operating income (loss):
	Wallboard		60,080			14,162					32,699				(11,814	)
	Other		681			(384	)				(72	)			(943	)

	Total operating income (loss)		60,761			13,778					32,627				(12,757	)

	Adjustments:
	Interest Expense		(29,069	)		(10,542	)				(91	)			(212	)
	Gain (loss) from Equity Investment		(113	)		—					(30	)			(138	)
	Other non-operating expenses		(5,644	)		(21	)				(191	)			(87	)

	Income (loss) before income tax benefit		25,935			3,215					32,315				(13,194	)

	Depreciation and Amortization
	Wallboard		53,114			17,943					16,067				35,091
	Other		1,203			586					819				1,240

	Total depreciation and amortization		54,317			18,529					16,886				36,331

Information Concerning Principal Geographic Areas	Information concerning principal geographic areas is as follows ( in thousands ):


		Successor								Predecessor
		Year Ended			July 26 -					January 1 -				Year Ended
		December 31,			December 31,					August 30,				December 31,
		2014			2013					2013				2012
	Net Sales:
	United States	$	389,073		$	135,275				$	221,995			$	272,579
	Canada		35,429			14,791					30,253				38,831

	Total	$	424,502		$	150,066				$	252,248			$	311,410



		Successor
		As of						As of
		December 31, 2014						December 31, 2013
		Fixed Assets			Total Assets			Fixed Assets				Total Assets
	United States		349,909		$	678,285		$	379,381			$	714,495
	Canada		3,743		$	22,696			4,244				25,881

	Total		353,652		$	700,981		$	383,625			$	740,376

ShareBased_Compensation_Tables

Share-Based Compensation (Tables)	12 Months Ended
Share-Based Compensation (Tables)	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Restricted Shares activity	The following table summarizes restricted shares activity for the year ended December 31, 2014:


		Number of Shares			Weighted Average
		Number of Shares			Grant Date Value
	Non-vested, January 1, 2014		—			—
	Granted		75,000		$	14
	Forfeited		(20,000	)	$	14

	Non-vested, December 31, 2014		55,000		$	14
Summary of Stock Option Activity	The following tables summarize stock option activity for the year ended December 31, 2014:


		Number of			Weighted		Aggregate		Weighted
		Shares			Average		Intrinsic Value		Average
					Exercise Price				Remaining
									Contractual
									Term (in Years)
	Outstanding, January 1, 2014		—			—		—
	Granted		142,000		$	14	$	529,660

	Outstanding, December 31, 2014		142,000		$	14	$	529,660		9.1

	Exercisable, December 31, 2014		60,000		$	14	$	223,800		9.1
	Vested and Expected to Vest, December 31, 2014		142,000		$	14	$	529,660		9.1

Quarterly_Data_unaudited_Table

Quarterly Data (unaudited) (Tables)	12 Months Ended
Quarterly Data (unaudited) (Tables)	Dec. 31, 2014
Successor [Member]
Selected Quarterly Data	The following table presents selected quarterly data for the Successor periods:


			Successor
			July 26 -			Three months			Three months			Three months		Three months		Three months
			September			Ended			Ended			Ended		Ended		Ended
			30, 2013			December 31,			March 31,			June 30,		September 30,		December 31,
						2013			2014			2014		2014		2014
			(in thousands, except for operating data, earnings per share and mill net sales price)
	Net sales		$	35,630		$	114,436		$	86,973		$	102,915	$	113,804	$	120,810
	Cost of goods sold			31,537			89,798			73,196			82,025		85,821		89,131
	Selling and administrative			6,200			8,753			7,496			8,088		7,774		10,210
	Operating income (1)			(2,107	)		15,885			6,281			12,802		20,209		21,469
	Net income (loss)			(4,640	)		6,745			(8,623	)		4,667		9,486		10,361
	Earnings per share:
	Basic		$	(0.14	)	$	0.21		$	(0.22	)	$	0.11	$	0.22	$	0.24
	Diluted		$	(0.14	)	$	0.21		$	(0.22	)	$	0.11	$	0.22	$	0.24
	Wallboard sales volume (msf)			195			632			438			525		590		627
	Mill net sales price		$	144.06		$	143.04		$	157.32		$	155.76	$	154.1	$	152.79
	Depreciation and amortization		$	4,594		$	13,935		$	13,883		$	13,930	$	13,511	$	12,993

	-1	Operating income for the period ended September 30, 2013 includes $2,075 of lease termination costs, $3,296 of Acquisition closing costs, and inventory step-up impacting margin of $1,500.
Predecessor [Member]
Selected Quarterly Data	The following table presents selected quarterly data for the Predecessor periods:


			Predecessor
			Three Months			Three Months			July 1 2013 to
			Ended			Ended			August 30, 2013
			March 31, 2013			June 30, 2013
			(in thousands, except operating data)
	Net sales		$	83,450		$	99,679		$	69,119
	Cost of goods sold			65,157			73,991			56,190
	Selling and administrative			8,340			8,486			7,457
	Operating income			9,953	(1)		17,202	(2)		5,472	(3)
	Net income			9,797			16,676			5,712
	Wallboard sales volume
	(million square feet)			438			523			373
	Mill net sales price		$	146.97		$	149.56		$	145.43
	Depreciation and amortization		$	6,242		$	6,248		$	4,396

	-1	Operating income for the three months ended March 31, 2013 includes $2,858 of pension expense and $1,120 of expense related to the Master Brands Agreement with Lafarge S.A.
	-2	Operating income for the three months ended June 30, 2013 includes $2,817 for pension expense and $1,140 of expense related to the Master Brands Agreement with Lafarge S.A.
	-3	Operating income for the period July 1, 2013 to August 30, 2013 includes $1,961 for pension expense, $744 of expense related to the Master Brands Agreement with Lafarge S.A., lease termination costs of $2,556 for the Newark facility that was closed, and lease termination costs of $1,195 to discontinue the use of our co-generation power plant.

Background_and_Nature_of_Opera1

Background and Nature of Operations - Additional Information (Detail) (USD $)	0 Months Ended			12 Months Ended
	Feb. 10, 2014	Feb. 03, 2014	Jun. 24, 2013	Dec. 31, 2014
Description Of Business And Significant Accounting Policies [Line Items]
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
Stock split ratio		32,304
Lafarge N.A. [Member]
Description Of Business And Significant Accounting Policies [Line Items]
Agreement date of acquisition				24-Jun-13
Total purchase price			703,000,000
Closing date of acquisition				30-Aug-13
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
Initial Public Offering [Member]
Description Of Business And Significant Accounting Policies [Line Items]
Initial public offering, shares	11,765,000
Per share value	$14
Second Lien Credit Agreement [Member]
Description Of Business And Significant Accounting Policies [Line Items]
Net proceeds from Initial Public Offering	152,000,000
Cash on hand	6,100,000
Repayment amount	155,000,000
Prepayment premium	$3,100,000

Significant_Accounting_Policie3

Significant Accounting Policies - Additional Information (Detail) (USD $)	0 Months Ended	5 Months Ended	12 Months Ended		0 Months Ended	12 Months Ended
	Feb. 03, 2014	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Feb. 10, 2014	Dec. 31, 2012	Aug. 30, 2013
	Feb. 03, 2014	Dec. 31, 2013	Union	Dec. 31, 2013	Feb. 10, 2014	Dec. 31, 2012	Aug. 30, 2013
Business Acquisition [Line Items]
Accounts receivable							$31,900,000
Accounts receivable, gross							33,300,000
Uncollectible amount							1,400,000
Loss contingencies							0
Stock split ratio	32,304
Dilutive securities outstanding		0	42,952,022
Interest expense			0	0
Derivative contracts outstanding		0		0
Fair value adjustments for assets and liabilities				0
Unionized bargaining employees percentage			14.00%
Number of unions			2
Union One [Member]
Business Acquisition [Line Items]
Unionized bargaining employees agreement expiration date			30-Nov-14
Union Two [Member]
Business Acquisition [Line Items]
Unionized bargaining employees agreement expiration date			30-Nov-14
Unionized bargaining employees agreement extended expiration date			13-Mar-15
Maximum [Member]
Business Acquisition [Line Items]
Derivative instrument term			2 years
Capitalized Software [Member]
Business Acquisition [Line Items]
Intangible assets useful life				3 years
Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible assets amortization period				15 years
Trademarks [Member]
Business Acquisition [Line Items]
Intangible assets amortization period				15 years
Buildings [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Property, plant and equipment useful life				20 years
Buildings [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Property, plant and equipment useful life				25 years
Mobile Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Property, plant and equipment useful life				5 years
Mobile Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Property, plant and equipment useful life				25 years
Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Property, plant and equipment useful life				5 years
Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Property, plant and equipment useful life				8 years
Plant Machinery [Member]
Business Acquisition [Line Items]
Property, plant and equipment useful life				15 years
Fair Value, Inputs, Level 2 [Member] \| Interest Rate Cap [Member]
Business Acquisition [Line Items]
Fair value of interest rate cap			30,000
Fair Value, Inputs, Level 2 [Member] \| Natural Gas Hedges [Member]
Business Acquisition [Line Items]
Fair value of derivatives hedges			1,400,000
Accumulated Translation Adjustment [Member]
Business Acquisition [Line Items]
Cumulative foreign currency translation adjustment			-2,200,000	-300,000
Equity Option [Member]
Business Acquisition [Line Items]
Stock options excluded from computation of diluted earnings per share			142,000
Stock Split [Member]
Business Acquisition [Line Items]
Stock split ratio	32,304
Initial Public Offering [Member]
Business Acquisition [Line Items]
Issuance of new shares					11,765,000
Seven Hills, LLC [Member]
Business Acquisition [Line Items]
Fair value discount rate				16.00%
Seven Hills, LLC [Member] \| Fair Value, Inputs, Level 3 [Member]
Business Acquisition [Line Items]
Fair value of asset		13,000,000		13,000,000
Predecessor [Member]
Business Acquisition [Line Items]
Interest expense						0
Predecessor [Member] \| Lone Star [Member]
Business Acquisition [Line Items]
Pension and other post retirement benefit expense						11,900,000
Predecessor [Member] \| Accumulated Translation Adjustment [Member]
Business Acquisition [Line Items]
Cumulative foreign currency translation adjustment						-5,600,000
Successor [Member]
Business Acquisition [Line Items]
Dilutive securities outstanding		32,304,000	42,952,022
Expense on defined contribution plan		500,000	1,900,000
Selling, General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Acquisition related cost		$3,300,000

Significant_Accounting_Policie4

Significant Accounting Policies - Finalized Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date (Detail) (USD $)	0 Months Ended
In Thousands, unless otherwise specified	Aug. 30, 2013	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Financial interest in Seven Hills JV			$13,000
Goodwill		119,945	119,945
Successor [Member]
Business Acquisition [Line Items]
Total current assets	70,371
Property, plant and equipment	392,809
Goodwill	119,945
Total current liabilities	-25,984
Total purchase price	703,141
Successor [Member] \| Trademarks [Member]
Business Acquisition [Line Items]
Intangible assets	15,000
Successor [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible assets	118,000
Successor [Member] \| Seven Hills, LLC [Member]
Business Acquisition [Line Items]
Financial interest in Seven Hills JV	$13,000

Significant_Accounting_Policie5

Significant Accounting Policies - Unaudited Pro Forma Income Statement (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Business Acquisition Pro Forma Information [Line Items]
Revenues	$402,314
Net income (loss)	4,895
Predecessor [Member]
Business Acquisition Pro Forma Information [Line Items]
Revenues		311,410
Net income (loss)		($68,651)

Significant_Accounting_Policie6

Significant Accounting Policies - Schedule of Reconciliation of Share Amounts Included in Basic and Diluted Earnings per Share Computations (Detail)	5 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Weighted average shares outstanding used to computed basic earnings per share		42,940,849
Dilutive effect of Restricted Stock Units		11,173
Weighted average shares outstanding and dilutive securities used to compute diluted earnings per share	0	42,952,022
Successor [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Weighted average shares outstanding used to computed basic earnings per share	32,304,000	42,940,849
Weighted average shares outstanding and dilutive securities used to compute diluted earnings per share	32,304,000	42,952,022

Significant_Accounting_Policie7

Significant Accounting Policies - Company's Significant Customers Revenue Information (Detail) (Sales Revenue, Net [Member], Customer A [Member], Customer Concentration Risk [Member])	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Successor [Member]
Concentration Risk [Line Items]
Concentration risk percentage	12.00%	15.00%
Predecessor [Member]
Concentration Risk [Line Items]
Concentration risk percentage			15.00%	15.00%

Significant_Accounting_Policie8

Significant Accounting Policies - Company's Significant Customers Accounts Receivable Information (Detail) (Successor [Member], Accounts Receivable [Member], Customer A [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Successor [Member] \| Accounts Receivable [Member] \| Customer A [Member]
Concentration Risk [Line Items]
Concentration risk percentage	23.00%	27.00%

Receivables_Components_of_Rece

Receivables - Components of Receivables (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Receivables [Abstract]
Trade receivables	$42,460	$34,065
Total Allowances	-2,308	-1,737
Total receivables, net	$40,152	$32,328

Receivables_Rollforward_of_the

Receivables - Rollforward of the Receivable Allowances (Detail) (USD $)	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Successor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning	($1,768)	($1,737)
Additions	-1,466	-4,468
Write-offs	1,497	3,897
Ending	-1,737	-2,308
Predecessor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning			-1,530	-1,357
Additions			-2,377	-3,097
Write-offs			2,139	2,924
Ending			($1,768)	($1,530)

Inventories_Components_of_Inve

Inventories - Components of Inventories (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Finished Products	$4,875	$3,841
Raw Materials	17,010	16,505
Supplies and other	7,679	7,774
Total Inventories	$29,564	$28,120

Property_Plant_and_Equipment_C

Property, Plant and Equipment - Components of Property, Plant and Equipment (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$400,682	$395,360
Accumulated depreciation	-47,030	-11,735
Total property, plant and equipment, net	353,652	383,625
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	12,930	12,933
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	111,506	108,737
Plant Machinery [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	269,633	267,146
Mobile Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	3,448	2,990
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$3,165	$3,554

Property_Plant_and_Equipment_A

Property, Plant and Equipment - Additional Information (Detail) (USD $)	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Successor [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense	$11.70	$35.30
Predecessor [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense			$16.10	$34.80

Goodwill_Additional_Informatio

Goodwill - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
	Reporting_Unit	Reporting_Unit
Goodwill and Intangible Assets Disclosure [Abstract]
Number of reporting units	2	2
Goodwill impairment	$0	$0

Software_and_Other_Intangibles2

Software and Other Intangibles - Customer Relationships and Other Intangibles (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Customer relationships and other intangibles, at cost	$136,480	$132,920
Accumulated amortization	-25,671	-6,794
Customer relationships and other intangibles, net	110,809	126,126
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Customer relationships and other intangibles, at cost	117,243	117,919
New ERP Software [Member]
Finite-Lived Intangible Assets [Line Items]
Customer relationships and other intangibles, at cost	4,332	11
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Customer relationships and other intangibles, at cost	$14,905	$14,990

Software_and_Other_Intangibles3

Software and Other Intangibles - Additional Information (Detail) (USD $)	1 Months Ended	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
	Oct. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Capitalized costs		$132,920,000	$136,480,000
Amortization expense, 2015			16,000,000
Amortization expense, 2016			13,500,000
Amortization expense, 2017			11,600,000
Amortization expense, 2018			9,300,000
Amortization expense, 2019			8,400,000
New ERP Software [Member]
Finite-Lived Intangible Assets [Line Items]
Capitalized costs		11,000	4,332,000
Amortization on estimated useful life	3 years
Successor [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense		6,800,000	19,000,000
Successor [Member] \| New ERP Software [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense			300,000
Capitalized costs			3,700,000
Successor [Member] \| External Party Software [Member]
Finite-Lived Intangible Assets [Line Items]
Capitalized costs			600,000
Successor [Member] \| Development of New Website [Member]
Finite-Lived Intangible Assets [Line Items]
Capitalized costs			100,000
Predecessor [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense				800,000	1,600,000
Predecessor [Member] \| New ERP Software [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense				$300,000

Accrued_and_Other_Liabilities_1

Accrued and Other Liabilities - Accrued and Other Liabilities (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Payables and Accruals [Abstract]
Vacation and other employee-related costs	$7,945	$2,948
VAT taxes	1,220	942
Income taxes		4,197
Other	2,263	3,238
Total accrued and other liabilities	$11,428	$11,325

Income_Taxes_Components_of_Inc

Income Taxes - Components of Income Tax (Expense) Benefit (Detail) (USD $)	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Successor [Member]
Schedule Of Current And Deferred Income Taxes [Line Items]
Current	($4,197)	$1,061
Deferred	3,087	-11,105
Total income tax (expense) benefit	-1,110	-10,044
Predecessor [Member]
Schedule Of Current And Deferred Income Taxes [Line Items]
Current			-884	542
Deferred			754	-190
Total income tax (expense) benefit			($130)	$352

Income_Taxes_Components_of_Inc1

Income Taxes - Components of Income (Loss) before Income Taxes by Country (Detail) (USD $)	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Successor [Member]
Schedule Of Income Loss From Continuing Operations [Line Items]
USA	$3,225	$27,270
Canada	-10	-1,335
Income (loss) before income tax	3,215	25,935
Predecessor [Member]
Schedule Of Income Loss From Continuing Operations [Line Items]
USA			32,509	-10,858
Canada			-194	-2,336
Income (loss) before income tax			$32,315	($13,194)

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended	8 Months Ended	12 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012	Dec. 31, 2013
Income Tax Contingency [Line Items]
U.S. statutory federal income tax rate	35.00%
Income tax paid	$4,200,000
Valuation allowance recorded	361,000			0
Predecessor [Member]
Income Tax Contingency [Line Items]
Pre-tax operating losses		32,315,000	-13,194,000
Net operating loss carry-forward		0
Unused net operating loss carry-forwards, description	For U.S. federal income tax purposes, the Predecessor had unused net operating loss carry-forwards of $111.0 million expiring from 2028 through 2032.
Net operating loss carry-forward expiring period	2028 through 2032
Predecessor [Member] \| U.S. Federal [Member]
Income Tax Contingency [Line Items]
Net operating loss carry-forward		111,000,000
Predecessor [Member] \| Canadian Federal [Member]
Income Tax Contingency [Line Items]
Net operating loss carry-forward		$0

Income_Taxes_Taxes_Computed_at

Income Taxes - Taxes Computed at U.S. Statutory Federal Income Tax Rate (Detail) (USD $)	5 Months Ended	12 Months Ended	8 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012
Successor [Member]
Income Tax Reconciliation [Line Items]
Taxes at the U.S. federal income tax rate	($1,125)	($9,077)
U.S./Canadian tax rate differential	-2	-107
U.S. state and Canadian provincial income taxes,net of federal benefit	-74	-503
Non-deductible expenses	-17	-46
Domestic production activities deduction	108
Valuation allowance		-361
Other		50
Total income tax (expense) benefit	-1,110	-10,044
Effective rate	34.53%	38.73%
Predecessor [Member]
Income Tax Reconciliation [Line Items]
Taxes at the U.S. federal income tax rate			-11,310	4,618
U.S./Canadian tax rate differential			-19	-234
U.S. state and Canadian provincial income taxes,net of federal benefit			-1,314	494
Non-deductible expenses			-46	-80
Valuation allowance			12,559	-4,446
Total income tax (expense) benefit			($130)	$352
Effective rate			0.40%	2.67%

Income_Taxes_Significant_Compo

Income Taxes - Significant Components of Deferred Tax Assets and Deferred Tax Liabilities (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Reserves and other liabilities	$2,909,000	$2,137,000
Tax loss carryforwards	366,000
Acquisition costs and intangibles	1,884,000	1,533,000
Other	1,325,000	136,000
Deferred tax assets	6,484,000	3,806,000
Less valuation allowance	361,000	0
Deferred tax assets, net of valuation allowance	6,123,000	3,806,000
Deferred tax liabilities:
Depreciation, amortization and other	-14,149,000	-719,000
Deferred tax liabilities	-14,149,000	-719,000
Net deferred tax asset (liability)	-8,026,000	3,087,000
Net deferred tax asset, current	3,157,000	2,137,000
Net deferred tax asset, non-current		950,000
Net deferred tax liability, non-current	($11,183,000)

Income_Taxes_Rollforward_of_De

Income Taxes - Rollforward of Deferred Tax Valuation Allowance (Detail) (USD $)	12 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 30, 2013	Dec. 31, 2012	Dec. 31, 2013
Valuation Allowance [Line Items]
Balance at the beginning of the period				$0
Balance at the end of the period	361,000			0
Successor [Member] \| Valuation Allowance of Deferred Tax Assets [Member]
Valuation Allowance [Line Items]
Amounts charged to expense	361,000
Balance at the end of the period	361,000
Predecessor [Member] \| Valuation Allowance of Deferred Tax Assets [Member]
Valuation Allowance [Line Items]
Balance at the beginning of the period		43,780,000	38,865,000
Amounts charged to expense		-12,559,000	4,446,000
Amounts charged to Other Comprehensive Income			469,000
Balance at the end of the period		$31,221,000	$43,780,000

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional Information (Detail) (USD $)	12 Months Ended		8 Months Ended	12 Months Ended	5 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Aug. 30, 2013	Dec. 31, 2012	Dec. 31, 2013
Contingencies And Commitments [Line Items]
Rent expense	$4,800,000
Outstanding amount of letters of credit	4,800,000	2,400,000			2,400,000
Ownership interest percentage	50.00%
Accrued amount in the accompanying balance sheet	0	0
Predecessor [Member]
Contingencies And Commitments [Line Items]
Total expenses under operating leases			7,800,000	7,000,000
Non Capital Purchased under commitments			47,900,000	63,800,000
Outstanding amount of letters of credit				1,400,000
Predecessor [Member] \| Port of Newark [Member]
Contingencies And Commitments [Line Items]
Total expenses under operating leases			4,200,000
Successor [Member]
Contingencies And Commitments [Line Items]
Total expenses under operating leases					1,500,000
Non Capital Purchased under commitments	$72,500,000	$23,000,000			$23,000,000

Commitments_and_Contingencies_2

Commitments and Contingencies - Future Minimum Lease Payments Due under Non-Cancelable Operating Leases (Detail) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Operating leases, Total	$6,329
Operating leases, 2015	1,743
Operating leases, 2016	1,293
Operating leases, 2017	1,183
Operating leases, 2018	616
Operating leases, 2019	1,494
Operating leases, After 2019	0
Purchase commitments, Total	158,288
Purchase commitments, 2015	31,851
Purchase commitments, 2016	29,288
Purchase commitments, 2017	19,400
Purchase commitments, 2018	16,112
Purchase commitments, 2019	16,529
Purchase commitments, After 2019	45,108
Total commitments	164,617
Total commitments, 2015	33,594
Total commitments, 2016	30,581
Total commitments, 2017	20,583
Total commitments, 2018	16,728
Total commitments, 2019	18,023
Total commitments, After 2019	$45,108

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)

12 Months Ended

2 Months Ended

3 Months Ended

8 Months Ended

12 Months Ended

2 Months Ended

3 Months Ended

5 Months Ended

Dec. 31, 2014

Aug. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Aug. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Feb. 10, 2014

Lafarge N.A. [Member]

Related Party Transaction [Line Items]

Payment for services escalated per month

$129,700

Termination of agreement period

31-Dec-14

Lone Star [Member]

Related Party Transaction [Line Items]

Percentage of actual cost paid for the services

110.00%

Termination fee included non-operating expense

2,000,000

Predecessor [Member]

Related Party Transaction [Line Items]

Selling and administrative expenses

7,457,000

8,486,000

8,340,000

24,283,000

34,231,000

Predecessor [Member] | Lafarge N.A. [Member]

Related Party Transaction [Line Items]

Selling and administrative expenses

4,900,000

7,000,000

Pension and other post-retirement benefits expense

7,600,000

11,900,000

Predecessor [Member] | Lone Star [Member]

Related Party Transaction [Line Items]

Pension and other post-retirement benefits expense

11,900,000

Successor [Member]

Related Party Transaction [Line Items]

Selling and administrative expenses

33,568,000

6,200,000

10,210,000

7,774,000

8,088,000

7,496,000

8,753,000

14,953,000

Successor [Member] | Lafarge N.A. [Member]

Related Party Transaction [Line Items]

Payment for services per month

$119,000

Investment_in_Seven_Hills_Addi

Investment in Seven Hills - Additional Information (Detail) (USD $)	8 Months Ended	12 Months Ended	5 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Aug. 30, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2014
Schedule of Investments [Line Items]
Estimated redemption value of joint venture			$13.80	$11.10
Purchase commitments				29.7
Predecessor [Member]
Schedule of Investments [Line Items]
Cost of paperboard	33.1	43.6
Successor [Member]
Schedule of Investments [Line Items]
Cost of paperboard			17.6	49.7
Seven Hills, LLC [Member]
Schedule of Investments [Line Items]
Purchase price allocation				$13

Debt_Summary_of_Debt_Detail

Debt - Summary of Debt (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Less: Original issue discount (net of amortization)	($2,863)	($4,888)
Total debt	349,125	564,074
Less: Current portion of long-term debt		-4,150
Long-term debt	349,125	559,924
Total debt	349,125	564,074
First Lien Credit Agreement [Member] \| Term Loan Facility [Member]
Debt Instrument [Line Items]
Long-term debt before unamortized discount	351,988	413,962
Second Lien Credit Agreement [Member]
Debt Instrument [Line Items]
Long-term debt before unamortized discount		$155,000

Debt_Summary_of_Debt_Parenthet

Debt - Summary of Debt (Parenthetical) (Detail) (First Lien Credit Agreement [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Debt, maturity date	28-Aug-20
Floor rate	1.00%
Term Loan Facility [Member]
Debt Instrument [Line Items]
Debt, maturity date	28-Aug-20	28-Aug-20
Floor rate	1.00%	1.00%
Term Loan Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt, variable interest rate	3.00%	3.75%

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended	12 Months Ended		5 Months Ended	8 Months Ended	0 Months Ended
Debt - Additional Information (Detail) (USD $)	31-May-14	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Aug. 30, 2013	Aug. 30, 2013	Feb. 10, 2014	Dec. 02, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Debt issuance cost						$15,300,000	$15,300,000
Payment of debt issuance cost and other fees				5,000,000
Reduction in margin, percentage	0.50%
Further reduction in margin, percentage		0.25%
Outstanding amount of letters of credit			4,800,000	2,400,000	2,400,000
Leverage ratio			6
Moody's, B2 Rating [Member]
Debt Instrument [Line Items]
Debt, variable interest rate			3.00%
Successor [Member]
Debt Instrument [Line Items]
Interest paid			19,500,000		9,500,000
Predecessor [Member]
Debt Instrument [Line Items]
Interest paid						0
Outstanding amount of letters of credit										1,400,000
Maximum [Member]
Debt Instrument [Line Items]
Outstanding amount of letters of credit			12,500,000
First Lien Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility borrowing capacity			415,000,000			320,000,000	320,000,000
Line of credit facility, increase in borrowing capacity			95,000,000
Debt, periodic principal payment			1,000,000				800,000
Credit agreement due date			28-Aug-20
Floor rate			1.00%
Pre-paid principal payments			59,900,000
Final payment			352,000,000
Effective interest rate			4.70%
Outstanding revolver amount			0
Basis points			2.25%
Facility fee, basis points			0.50%
Remaining outstanding			45,200,000
First Lien Credit Agreement [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt, variable interest rate	3.75%
First Lien Credit Agreement [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Debt, variable interest rate	3.25%
First Lien Credit Agreement [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility borrowing capacity			50,000,000			50,000,000	50,000,000
Proceeds from line of credit							25,000,000
First Lien Credit Agreement [Member] \| Term Loan Facility [Member]
Debt Instrument [Line Items]
Credit agreement due date			28-Aug-20	28-Aug-20
Floor rate			1.00%	1.00%	1.00%
Debt, variable interest rate						3.50%	3.50%		3.75%
Second Lien Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility borrowing capacity			155,000,000			120,000,000	120,000,000
Line of credit facility, increase in borrowing capacity			35,000,000
Credit agreement due date			26-Feb-21
Floor rate			1.00%
Debt, variable interest rate			7.75%			7.50%	7.50%
Net proceeds from the Initial Public Offering								152,000,000
Cash on hand								6,100,000
Prepayment premium								3,100,000
Repayment amount								155,000,000
First and Second Lien Credit Facility [Member]
Debt Instrument [Line Items]
Proceeds from line of credit									$130,000,000

Debt_Summary_of_Future_Minimum

Debt - Summary of Future Minimum Principal Payments Due under Credit Agreements (Detail) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified	Dec. 31, 2014
Maturities of Long-term Debt [Abstract]
2015	$0
2016	0
2017	0
2018	0
Thereafter	$351,988

Derivative_Instruments_Additio

Derivative Instruments - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014
Derivative [Line Items]
Derivatives, net liability position	$900,000
Collateral posted with counterparties related to derivatives	0
Successor [Member]
Derivative [Line Items]
Net unrealized loss recognized in accumulated other comprehensive income (loss)	-867,000
Commodity Contract [Member]
Derivative [Line Items]
Aggregate notional amount of outstanding natural gas swap contracts	1,650,000
Derivative instrument contracts maturity date	31-Oct-15
Net unrealized loss recognized in accumulated other comprehensive income (loss)	-867,000
Net unrealized loss recognized in accumulated other comprehensive income (loss), tax amount	500,000
Losses recognized in other comprehensive income, before tax	1,400,000
Gain reclassified from accumulated other comprehensive income, before tax	100,000
Other current liabilities	900,000
Interest Rate Cap [Member]
Derivative [Line Items]
Notional amount	204,900,000
Reduction in notional amount of interest rate cap	500,000
Percentage of notional amount outstanding	58.20%
Interest Rate Cap [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Derivative [Line Items]
Interest rate cap	2.00%
Interest Rate Cap [Member] \| Successor [Member]
Derivative [Line Items]
Loss due to changes in time value of option reflected in earnings	200,000
Fair value of option recorded in other current assets	$30,000
Maximum [Member]
Derivative [Line Items]
Derivative instruments maximum hedging period	2 years

Segment_Reporting_Additional_I

Segment Reporting - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2014
	Areas
Segment Reporting Information [Line Items]
Number of geographical areas	2
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 $)	2 Months Ended		3 Months Ended										5 Months Ended	12 Months Ended	2 Months Ended		3 Months Ended				8 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Aug. 30, 2013	Dec. 31, 2012
Successor [Member]
Net Sales:
Total net sales	$35,630		$120,810		$113,804		$102,915		$86,973		$114,436		$150,066	$424,502
Operating income (loss):
Operating income (loss)	-2,107	[1]	21,469	[1]	20,209	[1]	12,802	[1]	6,281	[1]	15,885	[1]	13,778	60,761
Adjustments:
Interest Expense													-10,542	-29,069
Gain (loss) from Equity Investment														-113
Other non-operating expenses													-21	-5,644
Income (loss) before income tax													3,215	25,935
Depreciation and Amortization
Total depreciation and amortization	4,594		12,993		13,511		13,930		13,883		13,935		18,529	54,317
Successor [Member] \| Wallboard [Member]
Net Sales:
Total net sales													144,689	409,408
Operating income (loss):
Operating income (loss)													14,162	60,080
Depreciation and Amortization
Total depreciation and amortization													17,943	53,114
Successor [Member] \| Other [Member]
Net Sales:
Total net sales													5,377	15,094
Operating income (loss):
Operating income (loss)													-384	681
Depreciation and Amortization
Total depreciation and amortization													586	1,203
Predecessor [Member]
Net Sales:
Total net sales															69,119		99,679		83,450		252,248	311,410
Operating income (loss):
Operating income (loss)															5,472	[2]	17,202	[3]	9,953	[4]	32,627	-12,757
Adjustments:
Interest Expense																					-91	-212
Gain (loss) from Equity Investment																					-30	-138
Other non-operating expenses																					-191	-87
Income (loss) before income tax																					32,315	-13,194
Depreciation and Amortization
Total depreciation and amortization															4,396		6,248		6,242		16,886	36,331
Predecessor [Member] \| Wallboard [Member]
Net Sales:
Total net sales																					240,225	295,282
Operating income (loss):
Operating income (loss)																					32,699	-11,814
Depreciation and Amortization
Total depreciation and amortization																					16,067	35,091
Predecessor [Member] \| Other [Member]
Net Sales:
Total net sales																					12,023	16,128
Operating income (loss):
Operating income (loss)																					-72	-943
Depreciation and Amortization
Total depreciation and amortization																					$819	$1,240

[1]	Operating income for the period ended September 30, 2013 includes $2,075 of lease termination costs, $3,296 of Acquisition closing costs, and inventory step-up impacting margin of $1,500.
[2]	Operating income for the period July 1, 2013 to August 30, 2013 includes $1,961 for pension expense, $744 of expense related to the Master Brands Agreement with Lafarge S.A., lease termination costs of $2,556 for the Newark facility that was closed, and lease termination costs of $1,195 to discontinue the use of our co-generation power plant.
[3]	Operating income for the three months ended June 30, 2013 includes $2,817 for pension expense and $1,140 of expense related to the Master Brands Agreement with Lafarge S.A.
[4]	Operating income for the three months ended March 31, 2013 includes $2,858 of pension expense and $1,120 of expense related to the Master Brands Agreement with Lafarge S.A.

Segment_Reporting_Information_

Segment Reporting - Information Concerning Principal Geographic Areas (Detail) (USD $)	2 Months Ended	3 Months Ended					5 Months Ended	12 Months Ended	2 Months Ended	3 Months Ended		8 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Aug. 30, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Fixed Assets		$353,652				$383,625	$383,625	$353,652
Total Assets		700,981				740,376	740,376	700,981
Successor [Member]
Segment Reporting Information [Line Items]
Net Sales	35,630	120,810	113,804	102,915	86,973	114,436	150,066	424,502
Fixed Assets		353,652				383,625	383,625	353,652
Total Assets		700,981				740,376	740,376	700,981
Successor [Member] \| United States [Member]
Segment Reporting Information [Line Items]
Net Sales							135,275	389,073
Fixed Assets		349,909				379,381	379,381	349,909
Total Assets		678,285				714,495	714,495	678,285
Successor [Member] \| Canada [Member]
Segment Reporting Information [Line Items]
Net Sales							14,791	35,429
Fixed Assets		3,743				4,244	4,244	3,743
Total Assets		22,696				25,881	25,881	22,696
Predecessor [Member]
Segment Reporting Information [Line Items]
Net Sales									69,119	99,679	83,450	252,248	311,410
Predecessor [Member] \| United States [Member]
Segment Reporting Information [Line Items]
Net Sales												221,995	272,579
Predecessor [Member] \| Canada [Member]
Segment Reporting Information [Line Items]
Net Sales												$30,253	$38,831

ShareBased_Compensation_Additi

Share-Based Compensation - Additional Information (Detail) (USD $)	0 Months Ended	12 Months Ended
In Millions, except Share data, unless otherwise specified	Feb. 10, 2014	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted	142,000	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		$0.80
Income tax benefit of share-based awards		0.3
Unearned compensation expense related to stock options yet to be recognized		$0.50
Unearned compensation expense, weighted average remaining period		3 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares	75,000	75,000

ShareBased_Compensation_Summar

Share-Based Compensation - Summary of Restricted Shares Activity (Detail) (Restricted Stock [Member], USD $)	0 Months Ended	12 Months Ended
	Feb. 10, 2014	Dec. 31, 2014
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Non-vested, Granted	75,000	75,000
Number of Shares, Non-vested, Forfeited		-20,000
Number of Shares, Non-vested, Ending balance		55,000
Weighted Average Grant Date Value, Granted		$14
Weighted Average Grant Date Value, Forfeited		$14
Weighted Average Grant Date Value, Ending balance		$14

ShareBased_Compensation_Summar1

Share-Based Compensation - Summary of Stock Option Activity (Detail) (USD $)	0 Months Ended	12 Months Ended
	Feb. 10, 2014	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Shares, Granted	142,000	142,000
Number of Shares, Outstanding, Ending balance		142,000
Number of Shares, Exercisable		60,000
Number of Shares, Vested and Expected to Vest		142,000
Weighted Average Exercise Price, Granted		$14
Weighted Average Exercise Price, Outstanding, Ending Balance		$14
Weighted Average Exercise Price, Exercisable		$14
Weighted Average Exercise Price, Vested and Expected to Vest		$14
Aggregate Intrinsic Value, Granted		$529,660
Aggregate Intrinsic Value, Outstanding		$529,660
Aggregate Intrinsic Value, Exercisable		223,800
Aggregate Intrinsic Value, Vested and Expected to Vest		$529,660
Weighted Average Remaining Contractual Term (in Years), Outstanding		9 years 1 month 6 days
Weighted Average Remaining Contractual Term (in Years), Exercisable		9 years 1 month 6 days
Weighted Average Remaining Contractual Term (in Years), Vested and Expected to Vest		9 years 1 month 6 days

Quarterly_Data_Selected_Quarte

Quarterly Data - Selected Quarterly Data (Detail) (USD $)	2 Months Ended		3 Months Ended										5 Months Ended	12 Months Ended	2 Months Ended		3 Months Ended				8 Months Ended	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013		Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Dec. 31, 2013	Dec. 31, 2014	Aug. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Aug. 30, 2013	Dec. 31, 2012
Successor [Member]
Selected Quarterly Financial Data [Line Items]
Net Sales	$35,630		$120,810		$113,804		$102,915		$86,973		$114,436		$150,066	$424,502
Cost of goods sold	31,537		89,131		85,821		82,025		73,196		89,798		121,335	330,173
Selling and administrative	6,200		10,210		7,774		8,088		7,496		8,753		14,953	33,568
Operating income	-2,107	[1]	21,469	[1]	20,209	[1]	12,802	[1]	6,281	[1]	15,885	[1]	13,778	60,761
Net income	-4,640		10,361		9,486		4,667		-8,623		6,745		2,105	15,891
Earnings per share:
Basic	($0.14)		$0.24		$0.22		$0.11		($0.22)		$0.21		$0.07	$0.37
Diluted	($0.14)		$0.24		$0.22		$0.11		($0.22)		$0.21		$0.07	$0.37
Mill net sales price	144.06		152.79		154.1		155.76		157.32		143.04
Depreciation and amortization	4,594		12,993		13,511		13,930		13,883		13,935		18,529	54,317
Successor [Member] \| Wallboard [Member]
Selected Quarterly Financial Data [Line Items]
Net Sales													144,689	409,408
Operating income													14,162	60,080
Earnings per share:
Wallboard sales volume (million square feet)	195,000,000		627,000,000		590,000,000		525,000,000		438,000,000		632,000,000
Depreciation and amortization													17,943	53,114
Predecessor [Member]
Selected Quarterly Financial Data [Line Items]
Net Sales															69,119		99,679		83,450		252,248	311,410
Cost of goods sold															56,190		73,991		65,157		195,338	289,936
Selling and administrative															7,457		8,486		8,340		24,283	34,231
Operating income															5,472	[2]	17,202	[3]	9,953	[4]	32,627	-12,757
Net income															5,712		16,676		9,797		32,185	-12,842
Earnings per share:
Mill net sales price															145.43		149.56		146.97
Depreciation and amortization															4,396		6,248		6,242		16,886	36,331
Predecessor [Member] \| Wallboard [Member]
Selected Quarterly Financial Data [Line Items]
Net Sales																					240,225	295,282
Operating income																					32,699	-11,814
Earnings per share:
Wallboard sales volume (million square feet)															373,000,000		523,000,000		438,000,000
Depreciation and amortization																					$16,067	$35,091

[1]	Operating income for the period ended September 30, 2013 includes $2,075 of lease termination costs, $3,296 of Acquisition closing costs, and inventory step-up impacting margin of $1,500.
[2]	Operating income for the period July 1, 2013 to August 30, 2013 includes $1,961 for pension expense, $744 of expense related to the Master Brands Agreement with Lafarge S.A., lease termination costs of $2,556 for the Newark facility that was closed, and lease termination costs of $1,195 to discontinue the use of our co-generation power plant.
[3]	Operating income for the three months ended June 30, 2013 includes $2,817 for pension expense and $1,140 of expense related to the Master Brands Agreement with Lafarge S.A.
[4]	Operating income for the three months ended March 31, 2013 includes $2,858 of pension expense and $1,120 of expense related to the Master Brands Agreement with Lafarge S.A.

Quarterly_Data_Selected_Quarte1

Quarterly Data - Selected Quarterly Data (Parenthetical) (Detail) (Operating Income (Loss) [Member], USD $)	2 Months Ended		3 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Aug. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Successor [Member]
Selected Quarterly Financial Data [Line Items]
Lease termination costs	($2,075)
Acquisition closing costs	3,296
Inventory set-up impacting margin	1,500
Predecessor [Member]
Selected Quarterly Financial Data [Line Items]
Pension expense		1,961	2,817	2,858
Predecessor [Member] \| Lafarge S.A. [Member]
Selected Quarterly Financial Data [Line Items]
Master Brands Agreement		744	1,140	1,120
Newark, New Jersey facility [Member] \| Predecessor [Member]
Selected Quarterly Financial Data [Line Items]
Lease termination costs		-2,556
Co-generation Power Plant [Member] \| Predecessor [Member]
Selected Quarterly Financial Data [Line Items]
Lease termination costs		($1,195)