Continental Building Products (CBPX) 10-Q8 Nov 162016 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2016	Nov. 02, 2016
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Trading Symbol	CBPX
Entity Registrant Name	CONTINENTAL BUILDING PRODUCTS, INC.
Entity Central Index Key	1,592,480
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding (shares)		39,992,339

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Net sales	$ 114,558	$ 108,150	$ 343,158	$ 311,322
Costs, expenses and other income:
Cost of goods sold	86,756	78,151	250,455	231,342
Selling and administrative	9,241	9,008	28,364	26,799
Long Term Incentive Plan funded by Lone Star	0	9,933	0	29,946
Total costs and operating expenses	95,997	97,092	278,819	288,087
Operating income	18,561	11,058	64,339	23,235
Other expense, net	(5,900)	(283)	(5,740)	(700)
Interest expense, net	(3,146)	(4,154)	(10,492)	(12,559)
Income before losses from equity method investment and provision for income tax	9,515	6,621	48,107	9,976
Losses from equity method investment	(291)	(278)	(726)	(530)
Income before provision for income taxes	9,224	6,343	47,381	9,446
Provision for income taxes	(3,014)	(2,104)	(15,948)	(3,313)
Net income	$ 6,210	$ 4,239	$ 31,433	$ 6,133
Net income per share:
Basic (usd per share)	$ 0.15	$ 0.10	$ 0.77	$ 0.14
Diluted (usd per share)	$ 0.15	$ 0.10	$ 0.77	$ 0.14
Weighted average shares outstanding:
Basic (shares)	40,318,741	42,999,654	40,836,000	43,556,876
Diluted (shares)	40,388,185	43,057,749	40,879,809	43,596,978

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 6,210	$ 4,239	$ 31,433	$ 6,133
Foreign currency translation adjustment	(239)	(1,430)	884	(2,568)
Net unrealized gain on derivatives, net of tax	(107)	292	54	790
Other comprehensive (loss)/income	(346)	(1,138)	938	(1,778)
Comprehensive income	$ 5,864	$ 3,101	$ 32,371	$ 4,355

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Assets:
Cash and cash equivalents	$ 34,758	$ 14,729
Receivables, net	34,531	35,812
Inventories	26,965	27,080
Prepaid and other current assets	3,090	6,448
Total current assets	99,344	84,069
Property, plant and equipment, net	307,443	326,407
Customer relationships and other intangibles, net	85,105	94,835
Goodwill	119,945	119,945
Equity method investment	8,297	9,262
Debt issuance costs	704	450
Total Assets	620,838	634,968
Liabilities:
Accounts payable	27,190	22,788
Accrued and other liabilities	12,626	12,334
Notes payable, current portion	1,746	0
Total current liabilities	41,562	35,122
Deferred taxes and other long-term liabilities	12,466	12,537
Notes payable, non-current portion	265,053	286,543
Total Liabilities	319,081	334,202
Equity:
Undesignated preferred stock, par value $0.001 per share; 10,000,000 shares authorized, no shares issued and outstanding at September 30, 2016 and December 31, 2015	0	0
Common stock, $0.001 par value per share; 190,000,000 shares authorized; 44,191,370 and 44,145,080 shares issued at September 30, 2016 and December 31, 2015, respectively; 39,992,339 and 41,750,031 shares outstanding at September 30, 2016 and December 31, 2015, respectively	44	44
Additional paid-in capital	321,865	319,817
Less: Treasury stock	(81,906)	(48,479)
Accumulated other comprehensive loss	(4,403)	(5,341)
Accumulated earnings	66,157	34,725
Total Equity	301,757	300,766
Total Liabilities and Equity	$ 620,838	$ 634,968

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Undesignated preferred stock, par value (usd per share)	$ 0.001	$ 0.001
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 (usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized	190,000,000	190,000,000
Common stock, shares issued	44,191,370	44,145,080
Common stock, shares outstanding	39,992,339	41,750,031

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net income	$ 31,433	$ 6,133
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	35,656	38,931
Bad debt expense/(recovery)	15	(250)
Amortization of debt issuance costs and debt discount	1,651	1,742
Loss on disposal of property, plant and equipment	41	0
Losses from equity method investment	726	530
Loss on debt extinguishment	5,802	0
Stock-based compensation	1,769	730
Deferred taxes	340	(491)
Change in assets and liabilities:
Receivables	1,303	2,654
Inventories	242	(2,401)
Prepaid expenses and other current assets	3,147	1,178
Accounts payable	2,942	1,955
Accrued and other current liabilities	502	275
Other long term liabilities	(477)	(142)
Net cash provided by operating activities	85,092	50,844
Cash flows from investing activities:
Capital expenditures	(4,797)	(2,851)
Software purchased or developed	(386)	(880)
Capital contributions to equity method investment	(259)	(4)
Distributions from equity method investment	498	797
Net cash used in investing activities	(4,944)	(2,938)
Cash flows from financing activities:
Capital contribution from Lone Star Funds	0	29,750
Proceeds from debt refinancing	275,000	0
Disbursements for debt refinancing	271,988	0
Payments of financing costs	(4,424)	0
Proceeds from exercise of stock options	20	0
Principal payments for First Lien Credit Agreement	(25,688)	(35,000)
Payments to repurchase common stock	(33,427)	(40,035)
Net cash used in financing activities	(60,507)	(45,285)
Effect of foreign exchange rates on cash and cash equivalents	388	(990)
Net change in cash and cash equivalents	20,029	1,631
Cash, beginning of period	14,729	15,627
Cash, end of period	$ 34,758	$ 17,258

Background and Nature of Operat

Background and Nature of Operations	9 Months Ended
Background and Nature of Operations	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background and Nature of Operations	BACKGROUND AND NATURE OF OPERATIONS Description of Business Continental Building Products, Inc. ("CBP", the "Company") is a Delaware corporation. Prior to the acquisition of the gypsum division of Lafarge North America Inc. (“Lafarge N.A.”) further described below, the Company had no operating activity. 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 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. 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 12, 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". Secondary Public Offerings On March 18, 2015, LSF8 Gypsum Holdings, L.P. ("LSF8"), an affiliate of Lone Star, sold 5,000,000 shares of the Company’s common stock at a price per share of $19.40 . As a result of the sale, the aggregate beneficial ownership of Lone Star fell below 50% of the Company’s outstanding shares of common stock and the Company no longer qualified as a "Controlled Company" under the corporate governance standards of New York Stock Exchange. On May 15, 2015 and June 3, 2015, LSF8 sold an additional 4,600,000 and 361,747 shares of the Company’s common stock, respectively, at a price per share of $21.90 . On September 16, 2015, LSF8 sold an additional 4,600,000 shares of the Company’s common stock at a price per share of $19.85 . The decrease in ownership by Lone Star and its affiliates to below 50% and LSF8’s subsequent sales of common stock triggered an aggregate of $29.9 million in payments to certain officers and the estate of the Company’s former CEO under the LSF8 Gypsum Holdings, L.P. Long Term Incentive Plan, which was funded by LSF8 (See Note 10, Related Party Transactions). On March 18, 2016, LSF8 sold its remaining 5,106,803 shares of the Company’s common stock at a price per share of $16.10 . Following the March 18, 2016 transaction and the concurrent repurchase by the Company of 900,000 shares of Company’s common stock from LSF8, neither LSF8 nor any other affiliate of Lone Star held any shares of Company common stock. (See Note 15, Treasury Stock).

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
Significant Accounting Policies	Sep. 30, 2016
Accounting Policies [Abstract]
Significant Accounting Policies	SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation 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. (b) Basis of Presentation for Interim Periods Certain information and footnote disclosures normally included for the annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted for the interim periods presented. Management believes that the unaudited interim financial statements include all adjustments (which are normal and recurring in nature) necessary to present fairly the financial position of the Company and the results of operations and cash flows for the periods presented. The results of operations for the periods presented are not necessarily indicative of the results that may be expected for the year ending December 31, 2016. Seasonal changes and other conditions can affect the sales volumes of the Company’s products. Therefore, the financial results for any interim period do not necessarily indicate the expected results for the year. The financial statements should be read in conjunction with CBP’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2015 included in the Company’s Annual Report on Form 10-K for the fiscal year then ended (the "2015 10-K"). The Company has continued to follow the accounting policies set forth in those financial statements. (c) Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update ("ASU") No. 2014-9, 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. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date , which defers the effective date of ASU No. 2014-9 for all entities by one year to annual reporting periods beginning after December 15, 2017. The ASU requires retroactive application on either a full or modified basis. Early application is permitted as of the original effective date on December 15, 2016. The Company is currently evaluating ASU 2014-9 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 the Company’s disclosures. In April 2015, the FASB issued ASU 2015-3, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which changes the presentation of debt issuance costs in financial statements. Under the ASU, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability. Amortization of the costs is reported as interest expense. The Company adopted ASU 2015-3 during the first quarter of 2016. Upon adoption, the guidance was applied retroactively to all periods presented in the financial statements, therefore, prior period adjustments were made to the December 31, 2015 balance sheet items and related footnotes. The effect of these adjustments was to reduce prepaid and other current assets by $1.6 million , reduce debt issuance costs by $6.5 million and reduce notes payable by $8.1 million . The adoption of this ASU did not have a material impact on the Company’s results of operations. In February 2016, the FASB issued ASU 2016-02, Leases . ASU 2016-02 requires lessees to recognize a lease liability and a right-of-use asset on the balance sheet. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating ASU 2016-02 to determine its impact on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting , which introduces targeted amendments intended to simplify the accounting for stock compensation. Specifically, the ASU requires all excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) to be recognized as income tax expense or benefit in the income statement. The tax effects of exercised or vested awards should be treated as discrete items in the reporting period in which they occur. An entity also should recognize excess tax benefits, and assess the need for a valuation allowance, regardless of whether the benefit reduces taxes payable in the current period. That is, off balance sheet accounting for net operating losses stemming from excess tax benefits would no longer be required and instead such net operating losses would be recognized when they arise. Existing net operating losses that are currently tracked off balance sheet would be recognized, net of a valuation allowance if required, through an adjustment to opening retained earnings in the period of adoption. Entities will no longer need to maintain and track an “APIC pool.” The ASU also requires excess tax benefits to be classified along with other income tax cash flows as an operating activity in the statement of cash flows. The amendments are effective for annual periods beginning after December 15, 2016. Early adoption is permitted. The Company is currently evaluating ASU 2016-09 to determine its impact on its consolidated financial statements and disclosures.

Receivables, Net

Receivables, Net	9 Months Ended
Receivables, Net	Sep. 30, 2016
Receivables [Abstract]
Receivables, Net	RECEIVABLES, NET F3: Detail of Receivables, Net September 30, 2016 December 31, 2015 (in thousands) Trade receivables, gross $ 35,352 $ 37,800 Allowance for cash discounts and doubtful accounts (821 ) (1,988 ) Receivables, net $ 34,531 $ 35,812

Inventories

Inventories	9 Months Ended
Inventories	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventories	INVENTORIES F4: Composition of Inventories September 30, 2016 December 31, 2015 (in thousands) Finished products $ 7,158 $ 5,454 Raw materials 12,662 14,557 Supplies and other 7,145 7,069 Inventories $ 26,965 $ 27,080

Property, Plant and Equipment,

Property, Plant and Equipment, Net	9 Months Ended
Property, Plant and Equipment, Net	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	PROPERTY, PLANT AND EQUIPMENT, NET F5: Property, Plant and Equipment Details September 30, 2016 December 31, 2015 (in thousands) Land $ 12,926 $ 12,925 Buildings 112,589 112,121 Plant machinery 273,662 272,613 Mobile equipment 6,008 3,837 Construction in progress 8,832 6,812 Property, plant and equipment, at cost 414,017 408,308 Accumulated depreciation (106,574 ) (81,901 ) Total property, plant and equipment, net $ 307,443 $ 326,407 Depreciation expense was $8.5 million and $25.2 million for the three and nine months ended September 30, 2016 , respectively, compared to $8.7 million and $26.5 million for the three and nine months ended September 30, 2015 , respectively.

Customer Relationships and Othe

Customer Relationships and Other Intangibles, Net	9 Months Ended
Customer Relationships and Other Intangibles, Net	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Customer Relationships and Other Intangibles, Net	CUSTOMER RELATIONSHIPS AND OTHER INTANGIBLES, NET F6: Details of Customer Relationships and Other Intangibles, Net September 30, 2016 December 31, 2015 (in thousands) Customer relationships $ 116,410 $ 116,073 Purchased and internally developed software 5,688 5,284 Trademarks 14,801 14,759 Customer relationships and other intangibles, at cost 136,899 136,116 Accumulated amortization (51,794 ) (41,281 ) Customer relationships and other intangibles, net $ 85,105 $ 94,835 Amortization expense was $3.4 million and $10.4 million for the three and nine months ended September 30, 2016 , respectively, compared to $4.0 million and $12.4 million for the three and nine months ended September 30, 2015 , respectively. Customer relationship assets are amortized over a 15 year period using an accelerated method that reflects the expected future cash flows from the acquired customer-list intangible asset. Trademarks are amortized on a straight-line basis over the estimated useful life of 15 years. Software development costs are amortized over a 3 year life with the expense recorded in selling and administrative expense. Amortization expense related to capitalized software was $0.4 million and $1.2 million for the three and nine months ended September 30, 2016 , respectively, compared to $0.4 million and $1.1 million for the three and nine months ended September 30, 2015 .

Accrued and Other Liabilities

Accrued and Other Liabilities	9 Months Ended
Accrued and Other Liabilities	Sep. 30, 2016
Payables and Accruals [Abstract]
Accrued and Other Liabilities	ACCRUED AND OTHER LIABILITIES F7: Details of Accrued and Other Liabilities September 30, 2016 December 31, 2015 (in thousands) Employee-related costs $ 7,342 $ 7,621 Income taxes 826 2,482 Other taxes 3,472 1,390 Other 986 841 Accrued and other liabilities $ 12,626 $ 12,334

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The Company’s annual estimated effective tax rate is approximately 33.8% . The Company is subject to audit examinations at federal, state and local levels by tax authorities in those jurisdictions. In addition, the Canadian operations are subject to audit examinations at federal and provincial levels by tax authorities in those jurisdictions. The tax matters challenged by the tax authorities are typically complex; therefore, the ultimate outcome of any challenges would be subject to uncertainty. The Company has not identified any issues that did not meet the recognition threshold or would be impacted by the measurement provisions of the uncertain tax position guidance.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	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 total expenses under operating leases for the three and nine months ended September 30, 2016 was $1.0 million and $3.1 million , respectively, compared to $1.2 million and $3.3 million for the same periods in 2015 , respectively. The Company also has non-capital purchase commitments that primarily relate to gas, gypsum, paper and other raw materials. The total amounts purchased under such commitments were $16.4 million and $49.5 million for the three and nine months ended September 30, 2016 , respectively, compared to $17.6 million and $50.4 million for the three and nine months ended September 30, 2015 , respectively. F9: Future Minimum Lease Payments Due Under Noncancellable Operating Leases and Purchase Commitments by Year Future Minimum Lease Payments Purchase Commitments (in thousands) October 1, 2016 through December 31, 2016 $ 363 $ 15,264 2017 1,183 31,292 2018 616 29,463 2019 1,494 19,870 2020 — 14,185 2021 — 3,232 Thereafter — 27,173 Total $ 3,656 $ 140,479 Under certain circumstances, the Company provides letters of credit related to its natural gas and other supply purchases. As of September 30, 2016 and December 31, 2015 , the Company had outstanding letters of credit of approximately $2.1 million and $3.0 million , respectively. In March 2015, a group of homebuilders commenced a lawsuit against the Company and other U.S. wallboard manufacturers, alleging that such manufacturers had conspired to fix the price of wallboard in violation of antitrust and unfair competition laws. The complaint, as amended in October 2015, December 2015 and March 2016, also alleged that the manufacturers agreed to abolish the use of "job quotes" and agreed to restrict the supply of wallboard in order to support the allegedly collusive price increases. The case was transferred to the Eastern District of Pennsylvania for coordinated and consolidated pretrial proceedings with existing antitrust litigation in that district. The Company filed a motion to dismiss the case with respect to the Company in April 2016 and denied any wrongdoing of the type alleged in the amended complaint. In June 2016, the Court granted the Company's motion to dismiss the case with respect to the Company, with prejudice. In July 2016, the plaintiffs filed a Motion to Certify Order for Interlocutory Appeal seeking to challenge the Court's decision to grant the Company's motion to dismiss. In September 2016 the Court denied the plaintiffs' motion to Certify Order to Interlocutory appeal, and, based on the Court's order dismissing the case against the Company, the plaintiffs and the Company executed a joint stipulation dismissing the case against the Company, with prejudice. The dismissal of the case against Continental does not limit or restrict the right of the plaintiffs eventually to appeal the Court's order dismissing the case. The Company believes it has meritorious defenses to the allegations and does not believe the lawsuit will have a material adverse effect on its financial condition, results of operation or liquidity. In July 2015, the Company received a grand jury subpoena directing it to provide certain documents in connection with an investigation being conducted by the Department of Justice regarding antitrust matters in the gypsum drywall industry. The Company cooperated fully with the Department of Justice in responding to the subpoena. In September of 2016, the Department of Justice advised the Company that the Company has no further obligations under the subpoena and that nothing further is required from the Company with respect to the subpoena. The Company does not believe the investigation will have a material adverse effect on its financial condition, results of operations or liquidity. In the ordinary course of business, the Company executes contracts involving indemnifications standard in the industry. These indemnifications might include claims relating to any of the following: environmental and tax matters; intellectual property rights; governmental regulations and employment-related matters; customer, supplier, and other commercial contractual relationships; and financial matters. While the maximum amount to which the Company may be exposed under such agreements cannot be estimated, it is the opinion of management that these guarantees and indemnifications are not expected to have a materially adverse effect on the Company’s financial condition, results of operations or liquidity. In the ordinary course of business, the Company is involved in certain legal actions and claims, including proceedings under laws and regulations relating to environmental and other matters. Because such matters are subject to many uncertainties and the outcomes are not predictable with assurance, the total liability for these legal actions and claims cannot be determined with certainty. When the Company determines that it is probable that a liability for environmental matters, legal actions or other contingencies has been incurred and the amount of the loss is reasonably estimable, an estimate of the costs to be incurred is recorded as a liability in the financial statements. As of September 30, 2016 and December 31, 2015 , such liabilities were not expected to have a material adverse effect on the Company’s financial condition, results of operations or liquidity. 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, any amounts exceeding the recorded accruals are not expected to have a material adverse effect on the Company’s financial condition, results of operations or liquidity.

Related Party Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS LTIP Payments In connection with the March, May and September 2015 secondary public offerings and concurrent May and September 2015 stock repurchases, certain officers of the Company and the estate of the Company’s former CEO earned incentive payments in the aggregate amount of approximately $29.9 million under the LSF8 Gypsum Holdings, L.P. Long-Term Incentive Plan ("LTIP"). LSF8 was responsible for funding any payments under the LTIP, including those referenced above. As these payments arose out of employment with the Company, the Company recognized the payments made to the officers and the estate as an expense. The funding of the LTIP payments by LSF8 was recorded as additional paid-in capital. The $29.9 million in LTIP payments were recorded as an expense to the Company, that were tax deductible, and capital contributions by LSF8 in the first, second and third quarters of 2015. No further payments will be made under the LTIP.

Investment in Seven Hills

Investment in Seven Hills	9 Months Ended
Investment in Seven Hills	Sep. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Investment in Seven Hills	INVESTMENT IN SEVEN HILLS The Company is a party with an unaffiliated third-party to a paperboard liner venture named Seven Hills Paperboard, LLC ("Seven Hills") that provides the Company with a continuous supply of high-quality recycled paperboard liner to meet its ongoing production requirements. The Company has evaluated the characteristics of its investment and determined that Seven Hills would be deemed a variable interest entity, but that it does 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, the Company accounts for this investment in Seven Hills under the equity method of accounting. Paperboard liner purchased from Seven Hills was $11.1 million and $34.0 million for the three and nine months ended September 30, 2016 , respectively, compared to $11.8 million and $34.2 million for the three and nine months ended September 30, 2015 , respectively. As of September 30, 2016 , the Company had certain purchase commitments for paper totaling $33.0 million through 2019 .

Debt

Debt	9 Months Ended
Debt	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt	DEBT F12.1: Details of Debt September 30, 2016 December 31, 2015 (in thousands) First Lien Credit Agreement (a) $ 274,313 $ 296,988 Less: Original issue discount (net of amortization) (2,014 ) (2,372 ) Less: Debt issuance costs (5,500 ) (8,073 ) Total debt 266,799 286,543 Less: Current portion of long-term debt (1,746 ) — Long-term debt $ 265,053 $ 286,543 (a) As of September 30, 2016, the First Lien Credit Agreement, as amended and restated, had a maturity date of August 18, 2023 and an interest rate of LIBOR (with a 0.75% floor) plus 2.75%, compared to as of December 31, 2015, at which time the First Lien Credit Agreement had a maturity date of August 28, 2020 and an interest rate of LIBOR (with a 1.00% floor) plus 3.00%. The First Lien Credit Agreement was amended and restated in August 2016 as discussed below. In connection with the Acquisition, the Company purchased certain assets from Lafarge N.A. with cash. In order to finance a portion of the consideration payable to Lafarge N.A., the Company and its subsidiary Continental Building Products Operating Company, LLC ("OpCo") entered into a first lien credit agreement with Credit Suisse AG, as administrative agent, Credit Suisse Securities (USA) LLC and RBC Capital Markets, as joint lead arrangers and joint bookrunners, and Royal Bank of Canada, as syndication agent (as amended on December 2, 2013, the "First Lien Credit Agreement") and a second lien credit agreement with Credit Suisse AG, as administrative agent, Credit Suisse Securities (USA) LLC and RBC Capital Markets, as joint lead arrangers and joint bookrunners, and Royal Bank of Canada, as syndication agent for borrowings of $320 million and $120 million , respectively, and drew $25 million under a $50 million revolving credit facility (the "Revolver") as part of the First Lien Credit Agreement. The available amount under the First Lien Credit Agreement was subsequently increased to $415.0 million (the "First Lien Term Loan"). In conjunction with the initial issuance of this debt, the Company incurred $15.3 million of debt issuance costs which were 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 August 18, 2016, the Company, Opco and Continental Building Products Canada Inc. and the lenders party thereto and Credit Suisse, as Administrative Agent, entered into an Amended and Restated Credit Agreement amending and restating the First Lien Credit Agreement (the "Amended and Restated Credit Agreement"). The Amended and Restated Credit Agreement provides for a $275 million senior secured first lien term loan facility and a $75 million senior secured revolving credit facility, which mature on August 18, 2023 and August 18, 2021, respectively. Related to this debt refinancing, the Company incurred $4.7 million of discount and debt issuance costs, of which $2.5 million was recorded in Other Expense, net on the Consolidated Statement of Operations and $2.2 million will be amortized over the term of the Amended and Restated Credit Agreement. Upon completion of this debt refinancing, the Company recognized an additional expense of $3.3 million related to losses resulting from debt extinguishment which is also reported in Other expense, net on the Consolidated Statement of Operations. Interest under the First Lien Credit Agreement was floating. The interest rate spread over LIBOR, which has a 1% floor, was reduced by 50 basis points in May 2014, from 3.75% to 3.25% , as a result of the Company achieving a total leverage ratio of less than 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. 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. The interest rate under the Amended and Restated Credit Agreement remains floating with a spread over LIBOR of 2.75% and floor of 0.75% . The First Lien Credit Agreement was, and the Amended and Restated Credit Agreement is, secured by the underlying property and equipment of the Company. During the nine months ended September 30, 2016 and 2015 , the Company pre-paid $25.7 million and $35.0 million , respectively, of principal payments. As of September 30, 2016 , the annual effective interest rate on the Amended and Restated Credit Agreement including original issue discount and amortization of debt issuance costs was 4.0% . There were no amounts outstanding under the Company's revolving credit facility as of September 30, 2016 or December 31, 2015. During the nine months ended September 30, 2016 the Company borrowed and repaid in full $22.0 million under the applicable revolving credit facility, compared to $10.0 million which the Company borrowed and repaid in full during the nine months ended September 30, 2015 . Interest under the revolving credit facility under the Amended and Restated Credit Agreement (the "Revolver") is floating, based on LIBOR) plus 225 basis points. In addition, the Company pays a facility fee of 50 basis points per annum on the total Revolver facility. Availability under the Revolver as of September 30, 2016 , based on draws and outstanding letters of credit and absence of violations of covenants, was $72.9 million . Total interest paid for the three and nine months ended September 30, 2016 was $2.6 million and $8.5 million , respectively, compared to $3.4 million and $10.3 million for the three and nine months ended September 30, 2015 , respectively. F12.2: Future Minimum Principal Payments Due Under the Credit Agreements Amount Due (in thousands) 2016 $ 688 2017 2,750 2018 2,750 2019 2,750 2020 2,750 Thereafter 262,625 Under the terms of the Amended and Restated Credit Agreement, the Company is required to comply with certain covenants, including among others, the limitation of indebtedness, limitation on liens, and limitations on certain cash distributions. One single financial covenant governs all of the Company’s debt and only applies if the outstanding borrowings of the Revolver plus outstanding letters of credit are greater than $22.5 million as of the end of the quarter. The financial covenant is a total leverage ratio calculation, in which total debt less outstanding cash is divided by adjusted earnings before interest, depreciation and amortization. As the sum of outstanding borrowings under the Revolver and outstanding letters of credit were less than $22.5 million at September 30, 2016, the total leverage ratio of no greater than 5.0 per the financial covenant was not applicable at September 30, 2016.

Derivative Instruments

Derivative Instruments	9 Months Ended
Derivative Instruments	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	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 one year for commodity derivative instruments. 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 September 30, 2016 , the Company had 630 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 March 31, 2017 . The Company elected to designate these derivative instruments as cash flow hedges in accordance with FASB Accounting Standards Codification ("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 loss as of September 30, 2016 was $12,000 which is net of a tax amount of $6,000 . No ineffectiveness was recorded on these contracts during the three months ended September 30, 2016 and 2015. The Company reassesses the probability of the underlying forecasted transactions occurring on a quarterly basis. For the three and nine months ended September 30, 2016 , approximately $0.2 million of losses, net of $59,000 of tax benefit and $0.1 million of gains, net of $25,000 of tax expense, respectively, were recognized in other comprehensive income for the commodity contracts. For the three and nine months ended September 30, 2016 , the amount of loss reclassified from accumulated other comprehensive income into income was $0.1 million and $0.3 million , respectively. As of September 30, 2016 , there was $45,000 recorded in other current liabilities and $27,000 recorded in other current assets. As of December 31, 2015 , $0.3 million was recorded in other current liabilities and $0.2 million was recorded in other current assets. Interest Rate Derivative Instrument The Company had an interest rate cap on three month U.S. Dollar LIBOR of 2% for a portion of the principal amount outstanding under the First Lien Credit Agreement that expired March 31, 2016. The hedge was 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 expense, net” in non-operating income. The Company recorded nominal amounts in the three months ended March 31, 2016 and the nine months ended September 30, 2015. In September 2016, the Company entered into interest rate swap agreements for a combined notional amount of $100.0 million with a term of 4 years , which swapped the floating LIBOR on a portion of the term loan under the Amended and Restated Credit Agreement to an average fixed rate of 1.323% and LIBOR floor of 0.75% . The Company elected to designate these interest rate swaps as cash flow hedges for accounting purposes. The net unrealized gain that remained in accumulated other comprehensive loss as of September 30, 2016 was $8,000 which is net of a tax amount of $4,000 . For both the three and nine months ended September 30, 2016 , approximately $8,000 of gains, net of of tax expense of $4,000 were recognized in other comprehensive income for the interest rate contracts. As of September 30, 2016 , there was $0.1 million recorded in other current liabilities and $0.1 million was recorded in other current assets. 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 September 30, 2016 , the Company’s derivatives were in a $6,000 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 September 30, 2016, the Company had no collateral posted with its counterparties related to the derivatives.

Segment Reporting

Segment Reporting	9 Months Ended
Segment Reporting	Sep. 30, 2016
Segment Reporting [Abstract]
Segment Reporting	SEGMENT REPORTING Segment information is presented in accordance with ASC 280, Segment Reporting, which establishes standards for reporting information about operating segments. It also establishes standards for related disclosures about products and geographic areas. The Company’s primary reportable segment is wallboard which represented approximately 97.2% and 96.9% of the Company's revenues for the three and nine months ended September 30, 2016 , respectively, compared to 96.7% and 96.7% of the Company’s revenues for the three and nine months ended September 30, 2015 , respectively. This segment produces wallboard for the commercial and residential construction sectors. The Company also operates other business activities, primarily finishing products, which complement the Company’s full range of wallboard products. Revenues from the major products sold to external customers include gypsum wallboard and finishing products. The Company’s two geographic areas consist of the United States and Canada for which it reports net sales, fixed assets and total assets. The Company evaluates operating performance based on profit or loss from operations before certain adjustments as shown below. Revenues are attributed to geographic areas based on the location of the assets producing the revenues. The Company did not provide asset information by segment as its Chief Operating Decision Maker does not use such information for purposes of allocating resources and assessing segment performance. F14.1: Segment Reporting For the Three Months Ended For the Nine Months Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 (in thousands) Net Sales: Wallboard $ 111,322 $ 104,624 $ 332,514 $ 300,936 Other 3,236 3,526 10,644 10,386 Total net sales 114,558 108,150 343,158 311,322 Operating income: Wallboard 18,572 11,122 64,192 23,318 Other (11 ) (64 ) 147 (83 ) Total operating income 18,561 11,058 64,339 23,235 Adjustments: Interest expense (3,146 ) (4,154 ) (10,492 ) (12,559 ) Loss from equity investment (291 ) (278 ) (726 ) (530 ) Other expense, net (5,900 ) (283 ) (5,740 ) (700 ) Income before provision for income taxes 9,224 6,343 47,381 9,446 Depreciation and Amortization: Wallboard 11,595 12,376 34,836 38,058 Other 273 285 820 873 Total depreciation and amortization $ 11,868 $ 12,661 $ 35,656 $ 38,931 F14.2: Net Sales By Geographic Region For the Three Months Ended For the Nine Months Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 (in thousands) United States $ 104,704 $ 99,956 $ 316,040 $ 284,707 Canada 9,854 8,194 27,118 26,615 Net sales $ 114,558 $ 108,150 $ 343,158 $ 311,322 F14.3: Assets By Geographic Region Fixed Assets Total Assets September 30, 2016 December 31, 2015 September 30, 2016 December 31, 2015 (in thousands) United States $ 304,352 $ 323,361 $ 601,906 $ 617,878 Canada 3,091 3,046 18,932 17,090 Total $ 307,443 $ 326,407 $ 620,838 $ 634,968

Treasury Stock

Treasury Stock	9 Months Ended
Treasury Stock	Sep. 30, 2016
Equity [Abstract]
Treasury Stock	TREASURY STOCK On May 15, 2015 , the Company repurchased 913,200 shares of its common stock from LSF8 in a private transaction at a price per share of $21.90 , or an aggregate of approximately $20.0 million , pursuant to a stock purchase agreement dated May 11, 2015 . On September 16, 2015 , the Company repurchased an additional 1,007,500 shares of its common stock from LSF8 in a private transaction at a price per share of $19.85 , or an aggregate of approximately $20.0 million , pursuant to a stock purchase agreement dated September 10, 2015 . On March 18, 2016 , the Company repurchased an additional 900,000 shares of its common stock from LSF8 in a private transaction at a price per share of $16.10 , or an aggregate of approximately $14.5 million , pursuant to a stock purchase agreement dated March 14, 2016 . On November 4, 2015 , the Company announced that the Board of Directors approved a new stock repurchase program authorizing the Company to repurchase up to $50.0 million of its common stock, at such times and prices as determined by management as market conditions warrant, through December 31, 2016 . Pursuant to this authorization, the Company has repurchased shares of its common stock on the open market and in the March 2016 private transaction with LSF8 described above. On August 3, 2016 , the Company announced the Board of Directors had approved an expansion of its stock repurchase program by $50.0 million , increasing the aggregate authorization from up to $50.0 million to up to $100.0 million . The program was also extended from the end of 2016 to the end of 2017 . All repurchased shares are held in treasury, reducing the number of shares of common stock outstanding and used in the Company’s earnings per share calculation. F15: Treasury Stock Activity September 30, 2016 September 30, 2015 Shares Amount (a) Average Share Price (a) Shares Amount (a) Average Share Price (a) (in thousands, except share data) For the Three Months Ended: Beginning Balance 3,678,188 $ 70,489 $ 19.16 915,364 $ 20,036 $ 21.89 Repurchases on open market 520,843 11,417 21.92 — — — Repurchase from LSF8 in private transaction — — — 1,007,500 19,999 19.85 Ending Balance 4,199,031 $ 81,906 $ 19.51 1,922,864 $ 40,035 $ 20.82 For the Nine Months Ended: Beginning Balance 2,395,049 $ 48,479 $ 20.24 — $ — $ — Repurchases on open market 903,982 18,937 20.95 2,164 37 17.20 Repurchase from LSF8 in private transaction 900,000 14,490 16.10 1,920,700 39,998 20.82 Ending Balance 4,199,031 $ 81,906 $ 19.51 1,922,864 $ 40,035 $ 20.82 (a) Includes commissions paid for repurchases on open market.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
Share-Based Compensation	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION For the three and nine months ended September 30, 2016 , the Company recognized share-based compensation expenses of $0.6 million and $1.8 million , respectively, compared to $0.2 million and $0.6 million for the three and nine months ended September 30, 2015 , respectively.

Earnings Per Share

Earnings Per Share	9 Months Ended
Earnings Per Share	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS PER SHARE The following table shows the weighted average number of shares used in computing earnings per share and the effect on the weighted average number of shares of potentially dilutive securities. Potential dilutive common stock has no effect on income available to common stockholders. F17: Basic and Dilutive Earnings Per Share For the Three Months Ended For the Nine Months Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 (dollars in thousands, except for per share amounts) Net income $ 6,210 $ 4,239 $ 31,433 $ 6,133 Weighted average number of shares outstanding- basic 40,318,741 42,999,654 40,836,000 43,556,876 Effect of dilutive securities: Restricted stock awards 9,926 12,547 8,132 11,489 Restricted stock units 41,575 9,828 24,384 1,056 Performance restricted stock units — 5,349 — — Stock options 17,943 30,371 11,293 27,557 Total effect of dilutive securities 69,444 58,095 43,809 40,102 Weighted average number of shares outstanding - diluted 40,388,185 43,057,749 40,879,809 43,596,978 Basic earnings per share $ 0.15 $ 0.10 $ 0.77 $ 0.14 Diluted earnings per share $ 0.15 $ 0.10 $ 0.77 $ 0.14

Fair Value Disclosures

Fair Value Disclosures	9 Months Ended
Fair Value Disclosures	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Disclosures	FAIR VALUE DISCLOSURES 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 fair value hierarchy ranks the quality and reliability of the information used to determine fair values. The hierarchy gives highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The standard describes the following three levels used to classify fair value measurements: 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 September 30, 2016 and December 31, 2015 , the carrying value reported in the consolidated balance sheet for the Company’s notes payable approximated its fair value. The only assets or liabilities the Company had at September 30, 2016 that are recorded at fair value on a recurring basis are the natural gas hedges and interest rate swaps. The natural gas hedges had a negative fair value of $12,000 as of September 30, 2016 , net of tax amount of $6,000 , compared to a negative fair value of $0.1 million , net of tax amount of $30,000 as of December 31, 2015 . Interest rate swaps had a positive fair value of $8,000 as of September 30, 2016, net of tax amount of less than $4,000 . Both the natural gas hedges and interest rate swaps are classified within Level 2 of the fair value hierarchy as they are valued using third party pricing models which contain inputs that are derived from observable market data. Generally, the Company obtains its Level 2 pricing inputs from its 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. 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.

Significant Accounting Polici25

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2016
Accounting Policies [Abstract]
Basis of Presentation	The accompanying consolidated financial statements for CBP have been prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP").
Consolidation	The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions have been eliminated.
Basis of Presentation for Interim Periods	Certain information and footnote disclosures normally included for the annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted for the interim periods presented. Management believes that the unaudited interim financial statements include all adjustments (which are normal and recurring in nature) necessary to present fairly the financial position of the Company and the results of operations and cash flows for the periods presented. The results of operations for the periods presented are not necessarily indicative of the results that may be expected for the year ending December 31, 2016. Seasonal changes and other conditions can affect the sales volumes of the Company’s products. Therefore, the financial results for any interim period do not necessarily indicate the expected results for the year. The financial statements should be read in conjunction with CBP’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2015 included in the Company’s Annual Report on Form 10-K for the fiscal year then ended (the "2015 10-K"). The Company has continued to follow the accounting policies set forth in those financial statements.
Recent Accounting Pronouncements	In May 2014, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update ("ASU") No. 2014-9, 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. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date , which defers the effective date of ASU No. 2014-9 for all entities by one year to annual reporting periods beginning after December 15, 2017. The ASU requires retroactive application on either a full or modified basis. Early application is permitted as of the original effective date on December 15, 2016. The Company is currently evaluating ASU 2014-9 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 the Company’s disclosures. In April 2015, the FASB issued ASU 2015-3, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which changes the presentation of debt issuance costs in financial statements. Under the ASU, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability. Amortization of the costs is reported as interest expense. The Company adopted ASU 2015-3 during the first quarter of 2016. Upon adoption, the guidance was applied retroactively to all periods presented in the financial statements, therefore, prior period adjustments were made to the December 31, 2015 balance sheet items and related footnotes. The effect of these adjustments was to reduce prepaid and other current assets by $1.6 million , reduce debt issuance costs by $6.5 million and reduce notes payable by $8.1 million . The adoption of this ASU did not have a material impact on the Company’s results of operations. In February 2016, the FASB issued ASU 2016-02, Leases . ASU 2016-02 requires lessees to recognize a lease liability and a right-of-use asset on the balance sheet. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating ASU 2016-02 to determine its impact on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting , which introduces targeted amendments intended to simplify the accounting for stock compensation. Specifically, the ASU requires all excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) to be recognized as income tax expense or benefit in the income statement. The tax effects of exercised or vested awards should be treated as discrete items in the reporting period in which they occur. An entity also should recognize excess tax benefits, and assess the need for a valuation allowance, regardless of whether the benefit reduces taxes payable in the current period. That is, off balance sheet accounting for net operating losses stemming from excess tax benefits would no longer be required and instead such net operating losses would be recognized when they arise. Existing net operating losses that are currently tracked off balance sheet would be recognized, net of a valuation allowance if required, through an adjustment to opening retained earnings in the period of adoption. Entities will no longer need to maintain and track an “APIC pool.” The ASU also requires excess tax benefits to be classified along with other income tax cash flows as an operating activity in the statement of cash flows. The amendments are effective for annual periods beginning after December 15, 2016. Early adoption is permitted. The Company is currently evaluating ASU 2016-09 to determine its impact on its consolidated financial statements and disclosures.

Receivables, Net (Tables)

Receivables, Net (Tables)	9 Months Ended
Receivables, Net (Tables)	Sep. 30, 2016
Receivables [Abstract]
Detail of Receivables, Net	F3: Detail of Receivables, Net September 30, 2016 December 31, 2015 (in thousands) Trade receivables, gross $ 35,352 $ 37,800 Allowance for cash discounts and doubtful accounts (821 ) (1,988 ) Receivables, net $ 34,531 $ 35,812

Inventories (Tables)

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Sep. 30, 2016
Inventory Disclosure [Abstract]
Composition of Inventories	F4: Composition of Inventories September 30, 2016 December 31, 2015 (in thousands) Finished products $ 7,158 $ 5,454 Raw materials 12,662 14,557 Supplies and other 7,145 7,069 Inventories $ 26,965 $ 27,080

Property, Plant and Equipment28

Property, Plant and Equipment, Net (Tables)	9 Months Ended
Property, Plant and Equipment, Net (Tables)	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Details	F5: Property, Plant and Equipment Details September 30, 2016 December 31, 2015 (in thousands) Land $ 12,926 $ 12,925 Buildings 112,589 112,121 Plant machinery 273,662 272,613 Mobile equipment 6,008 3,837 Construction in progress 8,832 6,812 Property, plant and equipment, at cost 414,017 408,308 Accumulated depreciation (106,574 ) (81,901 ) Total property, plant and equipment, net $ 307,443 $ 326,407

Customer Relationships and Ot29

Customer Relationships and Other Intangibles, Net (Tables)	9 Months Ended
Customer Relationships and Other Intangibles, Net (Tables)	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Details of Customer Relationships and Other Intangibles, Net	F6: Details of Customer Relationships and Other Intangibles, Net September 30, 2016 December 31, 2015 (in thousands) Customer relationships $ 116,410 $ 116,073 Purchased and internally developed software 5,688 5,284 Trademarks 14,801 14,759 Customer relationships and other intangibles, at cost 136,899 136,116 Accumulated amortization (51,794 ) (41,281 ) Customer relationships and other intangibles, net $ 85,105 $ 94,835

Accrued and Other Liabilities (

Accrued and Other Liabilities (Tables)	9 Months Ended
Accrued and Other Liabilities (Tables)	Sep. 30, 2016
Payables and Accruals [Abstract]
Details of Accrued and Other Liabilities	F7: Details of Accrued and Other Liabilities September 30, 2016 December 31, 2015 (in thousands) Employee-related costs $ 7,342 $ 7,621 Income taxes 826 2,482 Other taxes 3,472 1,390 Other 986 841 Accrued and other liabilities $ 12,626 $ 12,334

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
Commitments and Contingencies (Tables)	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Future Minimum Lease Payments Due Under Non-Cancelable Operating Leases and Purchase Commitments by Year	F9: Future Minimum Lease Payments Due Under Noncancellable Operating Leases and Purchase Commitments by Year Future Minimum Lease Payments Purchase Commitments (in thousands) October 1, 2016 through December 31, 2016 $ 363 $ 15,264 2017 1,183 31,292 2018 616 29,463 2019 1,494 19,870 2020 — 14,185 2021 — 3,232 Thereafter — 27,173 Total $ 3,656 $ 140,479

Debt (Tables)

Debt (Tables)	9 Months Ended
Debt (Tables)	Sep. 30, 2016
Debt Disclosure [Abstract]
Details of Debt	F12.1: Details of Debt September 30, 2016 December 31, 2015 (in thousands) First Lien Credit Agreement (a) $ 274,313 $ 296,988 Less: Original issue discount (net of amortization) (2,014 ) (2,372 ) Less: Debt issuance costs (5,500 ) (8,073 ) Total debt 266,799 286,543 Less: Current portion of long-term debt (1,746 ) — Long-term debt $ 265,053 $ 286,543 (a) As of September 30, 2016, the First Lien Credit Agreement, as amended and restated, had a maturity date of August 18, 2023 and an interest rate of LIBOR (with a 0.75% floor) plus 2.75%, compared to as of December 31, 2015, at which time the First Lien Credit Agreement had a maturity date of August 28, 2020 and an interest rate of LIBOR (with a 1.00% floor) plus 3.00%. The First Lien Credit Agreement was amended and restated in August 2016 as discussed below.
Future Minimum Principal Payments Due Under the Credit Agreements	F12.2: Future Minimum Principal Payments Due Under the Credit Agreements Amount Due (in thousands) 2016 $ 688 2017 2,750 2018 2,750 2019 2,750 2020 2,750 Thereafter 262,625

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
Segment Reporting (Tables)	Sep. 30, 2016
Segment Reporting [Abstract]
Segment Reporting	F14.1: Segment Reporting For the Three Months Ended For the Nine Months Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 (in thousands) Net Sales: Wallboard $ 111,322 $ 104,624 $ 332,514 $ 300,936 Other 3,236 3,526 10,644 10,386 Total net sales 114,558 108,150 343,158 311,322 Operating income: Wallboard 18,572 11,122 64,192 23,318 Other (11 ) (64 ) 147 (83 ) Total operating income 18,561 11,058 64,339 23,235 Adjustments: Interest expense (3,146 ) (4,154 ) (10,492 ) (12,559 ) Loss from equity investment (291 ) (278 ) (726 ) (530 ) Other expense, net (5,900 ) (283 ) (5,740 ) (700 ) Income before provision for income taxes 9,224 6,343 47,381 9,446 Depreciation and Amortization: Wallboard 11,595 12,376 34,836 38,058 Other 273 285 820 873 Total depreciation and amortization $ 11,868 $ 12,661 $ 35,656 $ 38,931
Net Sales By Geographic Region	F14.2: Net Sales By Geographic Region For the Three Months Ended For the Nine Months Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 (in thousands) United States $ 104,704 $ 99,956 $ 316,040 $ 284,707 Canada 9,854 8,194 27,118 26,615 Net sales $ 114,558 $ 108,150 $ 343,158 $ 311,322
Assets By Geographic Region	F14.3: Assets By Geographic Region Fixed Assets Total Assets September 30, 2016 December 31, 2015 September 30, 2016 December 31, 2015 (in thousands) United States $ 304,352 $ 323,361 $ 601,906 $ 617,878 Canada 3,091 3,046 18,932 17,090 Total $ 307,443 $ 326,407 $ 620,838 $ 634,968

Treasury Stock (Tables)

Treasury Stock (Tables)	9 Months Ended
Treasury Stock (Tables)	Sep. 30, 2016
Equity [Abstract]
Treasury Stock Activity	F15: Treasury Stock Activity September 30, 2016 September 30, 2015 Shares Amount (a) Average Share Price (a) Shares Amount (a) Average Share Price (a) (in thousands, except share data) For the Three Months Ended: Beginning Balance 3,678,188 $ 70,489 $ 19.16 915,364 $ 20,036 $ 21.89 Repurchases on open market 520,843 11,417 21.92 — — — Repurchase from LSF8 in private transaction — — — 1,007,500 19,999 19.85 Ending Balance 4,199,031 $ 81,906 $ 19.51 1,922,864 $ 40,035 $ 20.82 For the Nine Months Ended: Beginning Balance 2,395,049 $ 48,479 $ 20.24 — $ — $ — Repurchases on open market 903,982 18,937 20.95 2,164 37 17.20 Repurchase from LSF8 in private transaction 900,000 14,490 16.10 1,920,700 39,998 20.82 Ending Balance 4,199,031 $ 81,906 $ 19.51 1,922,864 $ 40,035 $ 20.82 (a) Includes commissions paid for repurchases on open market.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
Earnings Per Share (Tables)	Sep. 30, 2016
Earnings Per Share [Abstract]
Basic and Dilutive Earnings Per Share	The following table shows the weighted average number of shares used in computing earnings per share and the effect on the weighted average number of shares of potentially dilutive securities. Potential dilutive common stock has no effect on income available to common stockholders. F17: Basic and Dilutive Earnings Per Share For the Three Months Ended For the Nine Months Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 (dollars in thousands, except for per share amounts) Net income $ 6,210 $ 4,239 $ 31,433 $ 6,133 Weighted average number of shares outstanding- basic 40,318,741 42,999,654 40,836,000 43,556,876 Effect of dilutive securities: Restricted stock awards 9,926 12,547 8,132 11,489 Restricted stock units 41,575 9,828 24,384 1,056 Performance restricted stock units — 5,349 — — Stock options 17,943 30,371 11,293 27,557 Total effect of dilutive securities 69,444 58,095 43,809 40,102 Weighted average number of shares outstanding - diluted 40,388,185 43,057,749 40,879,809 43,596,978 Basic earnings per share $ 0.15 $ 0.10 $ 0.77 $ 0.14 Diluted earnings per share $ 0.15 $ 0.10 $ 0.77 $ 0.14

Background and Nature of Oper36

Background and Nature of Operations - Description of Business and Acquisition (Detail) $ in Millions	Aug. 30, 2013USD ($)	Sep. 30, 2016facility
Lone Star Fund VIII (U.S.), L.P. \| Lafarge N.A.
Business Acquisition [Line Items]
Total purchase price \| $	$ 703
Wallboard
Business Acquisition [Line Items]
Number of operating facilities (facility)		3
Joint Compound
Business Acquisition [Line Items]
Number of operating facilities (facility)		1

Background and Nature of Oper37

Background and Nature of Operations - Public Offerings (Detail) $ / shares in Units, $ in Millions	Mar. 18, 2016$ / sharesshares	Sep. 16, 2015$ / sharesshares	Jun. 03, 2015$ / sharesshares	May 15, 2015$ / sharesshares	Mar. 18, 2015$ / sharesshares	Feb. 10, 2014USD ($)$ / sharesshares	Feb. 03, 2014	Sep. 30, 2016shares	Sep. 30, 2015shares	Sep. 30, 2016shares	Sep. 30, 2015USD ($)shares
Repurchase from LSF8 in private transaction
Subsidiary, Sale of Stock [Line Items]
Shares repurchased (shares) \| shares	900,000	1,007,500		913,200				0	1,007,500	900,000	1,920,700
Term Loan Facility \| Second Lien Credit Agreement
Subsidiary, Sale of Stock [Line Items]
Repayments of debt through cash on hand						$ 6.1
Repurchased face amount						155
Prepayment premium						$ 3.1
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Shares issued at public offering (shares) \| shares						11,765,000
Offering price per share (usd per share) \| $ / shares						$ 14
Net proceeds after underwriting discounts and commissions						$ 154
One-time payment to Lone Star for termination of asset advisory agreement						2
Initial Public Offering \| Common Stock
Subsidiary, Sale of Stock [Line Items]
Stock split ratio (shares)							32,304
Initial Public Offering \| Term Loan Facility \| Second Lien Credit Agreement
Subsidiary, Sale of Stock [Line Items]
Repayment of debt through net proceeds from IPO						$ 152
Secondary Public Offerings \| Certain Officers and Former CEO \| LSF8 Gypsum Holdings, L.P. Long-Term Incentive Plan, Earned Incentive Payment
Subsidiary, Sale of Stock [Line Items]
Incentive payments											$ 29.9
Secondary Public Offerings \| LSF8 Gypsum Holdings, L.P.
Subsidiary, Sale of Stock [Line Items]
Shares issued at public offering (shares) \| shares	5,106,803	4,600,000	361,747	4,600,000	5,000,000
Offering price per share (usd per share) \| $ / shares	$ 16.10	$ 19.85	$ 21.90	$ 21.90	$ 19.40
Secondary Public Offerings \| LSF8 Gypsum Holdings, L.P. \| Repurchase from LSF8 in private transaction
Subsidiary, Sale of Stock [Line Items]
Shares repurchased (shares) \| shares	900,000

Significant Accounting Polici38

Significant Accounting Policies (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance cost	$ 5,500	$ 8,073
Prepaid Expenses and Other Current Assets \| Accounting Standards Update 2015-03
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance cost		(1,600)
Debt Issuance Costs, Line of Credit Arrangements, Net \| Accounting Standards Update 2015-03
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance cost		(6,500)
Notes Payable \| Accounting Standards Update 2015-03
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance cost		$ 8,100

Receivables, Net - Detail of Re

Receivables, Net - Detail of Receivables, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Receivables [Abstract]
Trade receivables, gross	$ 35,352	$ 37,800
Allowance for cash discounts and doubtful accounts	(821)	(1,988)
Receivables, net	$ 34,531	$ 35,812

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Finished products	$ 7,158	$ 5,454
Raw materials	12,662	14,557
Supplies and other	7,145	7,069
Inventories	$ 26,965	$ 27,080

Property, Plant and Equipment41

Property, Plant and Equipment, Net - Property, Plant and Equipment Details (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 414,017	$ 408,308
Accumulated depreciation	(106,574)	(81,901)
Total property, plant and equipment, net	307,443	326,407
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	12,926	12,925
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	112,589	112,121
Plant machinery
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	273,662	272,613
Mobile equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	6,008	3,837
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 8,832	$ 6,812

Property, Plant and Equipment42

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 8.5	$ 8.7	$ 25.2	$ 26.5

Customer Relationships and Ot43

Customer Relationships and Other Intangibles, Net - Details of Customer Relationships and Other Intangibles, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Customer relationships	$ 116,410	$ 116,073
Purchased and internally developed software	5,688	5,284
Trademarks	14,801	14,759
Customer relationships and other intangibles, at cost	136,899	136,116
Accumulated amortization	(51,794)	(41,281)
Customer relationships and other intangibles, net	$ 85,105	$ 94,835

Customer Relationships and Ot44

Customer Relationships and Other Intangibles, Net - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 3.4	$ 4	$ 10.4	$ 12.4
Selling, General and Administrative Expenses
Finite-Lived Intangible Assets [Line Items]
Amortization expense related to capitalized software	$ 0.4	$ 0.4	$ 1.2	$ 1.1
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life			15 years
Trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life			15 years
Purchased and internally developed software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life			3 years

Accrued and Other Liabilities45

Accrued and Other Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Employee-related costs	$ 7,342	$ 7,621
Income taxes	826	2,482
Other taxes	3,472	1,390
Other	986	841
Accrued and other liabilities	$ 12,626	$ 12,334

Income Taxes (Detail)

Income Taxes (Detail)	9 Months Ended
Income Taxes (Detail)	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Effective income tax rate, percent	33.80%

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$ 1	$ 1.2	$ 3.1	$ 3.3
Letter of Credit
Long-term Purchase Commitment [Line Items]
Outstanding amount of letters of credit	2.1		2.1		$ 3
Gas, Gypsum, Paper, and Other Raw Materials
Long-term Purchase Commitment [Line Items]
Non capital purchased under commitments	$ 16.4	$ 17.6	$ 49.5	$ 50.4

Commitments and Contingencies48

Commitments and Contingencies - Future Minimum Lease Payments Due Under Non-Cancelable Operating Leases and Purchase Commitments by Year (Detail) $ in Thousands	Sep. 30, 2016USD ($)
Future Minimum Lease Payments
October 1, 2016 through December 31, 2016	$ 363
2,017	1,183
2,018	616
2,019	1,494
2,020	0
2,021	0
Thereafter	0
Total	3,656
Purchase Commitments
October 1, 2016 through December 31, 2016	15,264
2,017	31,292
2,018	29,463
2,019	19,870
2,020	14,185
2,021	3,232
Thereafter	27,173
Total	$ 140,479

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
LSF8 Gypsum Holdings, L.P. Long-Term Incentive Plan, Earned Incentive Payment \| Secondary Public Offerings \| Certain Officers and Former CEO
Related Party Transaction [Line Items]
Incentive payments	$ 29.9

Investment in Seven Hills - Add

Investment in Seven Hills - Additional Information (Detail) - Seven Hills - Variable Interest Entity, Not Primary Beneficiary - Equity Method Investee - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Schedule of Equity Method Investments [Line Items]
Cost of paperboard	$ 11.1	$ 11.8	$ 34	$ 34.2
Purchase commitments			$ 33

Debt - Details of Debt (Detail)

Debt - Details of Debt (Detail) - USD ($) $ in Thousands	Aug. 18, 2016	May 31, 2014	Apr. 30, 2014	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Less: Original issue discount (net of amortization)				$ (2,014)	$ (2,372)
Less: Debt issuance costs				(5,500)	(8,073)
Total debt				266,799	286,543
Less: Current portion of long-term debt				(1,746)	0
Long-term debt				265,053	286,543
Term Loan Facility \| First Lien Credit Agreement
Debt Instrument [Line Items]
First Lien Credit Agreement (a)				$ 274,313	$ 296,988
Term Loan Facility \| First Lien Credit Agreement \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Floor rate	0.75%			1.00%	1.00%
Debt, variable interest rate	2.75%	3.25%	3.75%	3.00%	3.00%

Debt - Additional Information (

Debt - Additional Information (Detail)	Aug. 18, 2016USD ($)	Aug. 30, 2013USD ($)	May 31, 2014	Sep. 30, 2016USD ($)covenant	Sep. 30, 2015USD ($)	Sep. 30, 2014	Apr. 30, 2014	Sep. 30, 2016USD ($)covenant	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 02, 2013USD ($)
Debt Instrument [Line Items]
Loss on debt extinguishment								$ 5,802,000	$ 0
Pre payment of principal for the first lien credit agreement								25,688,000	35,000,000
Long-term debt before unamortized discount				$ 2,750,000				2,750,000
Interest paid				$ 2,600,000	$ 3,400,000			$ 8,500,000	10,300,000
First Lien Credit Agreement
Debt Instrument [Line Items]
Loss on debt extinguishment	$ 3,300,000
Number of covenants \| covenant				1				1
Debt covenant trigger, line of credit facility amount less letters of credit threshold				$ 22,500,000				$ 22,500,000
First Lien Credit Agreement \| Maximum
Debt Instrument [Line Items]
Leverage ratio (no greater than)								5
Term Loan Facility \| First Lien Credit Agreement
Debt Instrument [Line Items]
Debt principal amount	275,000,000	$ 320,000,000									$ 415,000,000
Debt issuance cost		15,300,000
Discount and debt issuance costs	4,700,000			$ 2,200,000				$ 2,200,000
Discount and debt issuance costs recorded in other expense, net	$ 2,500,000
Leverage ratio (less than)			4
Pre payment of principal for the first lien credit agreement								$ 25,700,000	35,000,000
Effective interest rate				4.00%				4.00%
Term Loan Facility \| First Lien Credit Agreement \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Floor rate	0.75%			1.00%				1.00%		1.00%
Decrease in basis spread, percentage			0.50%
Debt, variable interest rate	2.75%		3.25%				3.75%	3.00%		3.00%
Term Loan Facility \| First Lien Credit Agreement \| Moody's, B2 Rating \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Decrease in basis spread, percentage						0.25%
Debt, variable interest rate						3.00%
Term Loan Facility \| Second Lien Credit Agreement
Debt Instrument [Line Items]
Debt principal amount		120,000,000
Line of Credit \| First Lien Credit Agreement \| Revolving Credit Facility
Debt Instrument [Line Items]
Proceeds from line of credit		25,000,000						$ 22,000,000	10,000,000
Line of credit facility borrowing capacity	$ 75,000,000	$ 50,000,000
Outstanding amount				$ 0				0		$ 0
Repayment amount								$ 22,000,000	$ 10,000,000
Facility fee, basis points								0.50%
Remaining outstanding				$ 72,900,000				$ 72,900,000
Line of Credit \| First Lien Credit Agreement \| Revolving Credit Facility \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt, variable interest rate								2.25%

Debt - Future Minimum Principal

Debt - Future Minimum Principal Payments Due Under the Credit Agreements (Detail) $ in Thousands	Sep. 30, 2016USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2,016	$ 688
2,017	2,750
2,018	2,750
2,019	2,750
2,020	2,750
Long-term Debt, Maturities, Repayments of Principal after Year Five	$ 262,625

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail)	1 Months Ended	3 Months Ended	9 Months Ended
Derivative Instruments - Additional Information (Detail)	Sep. 30, 2016USD ($)MMBTU	Sep. 30, 2016USD ($)	Sep. 30, 2016USD ($)MMBTU	Dec. 31, 2015USD ($)
Derivative [Line Items]
Net unrealized gain (loss) that remained in accumulated other comprehensive loss	$ 301,757,000	$ 301,757,000	$ 301,757,000	$ 300,766,000
Gain (loss) on derivatives qualifying as cash flow hedges, net of tax			100,000
Derivatives, net liability position	(6,000)	(6,000)	(6,000)
Collateral posted with counterparties related to derivatives	0	0	$ 0
Natural Gas Swap \| Cash Flow Hedging \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate notional amount outstanding (in mmBTUs) \| MMBTU			630,000
Gain (loss) on derivatives qualifying as cash flow hedges, net of tax		(200,000)
Income tax expense (benefit) recognized in other comprehensive income		59,000	$ (25,000)
Loss reclassified from accumulated other comprehensive income, before tax		100,000	300,000
Natural Gas Swap \| Cash Flow Hedging \| Designated as Hedging Instrument \| Accrued and Other Liabilities
Derivative [Line Items]
Amount recorded in other current liabilities	(45,000)	(45,000)	(45,000)	(300,000)
Natural Gas Swap \| Cash Flow Hedging \| Designated as Hedging Instrument \| Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Amount recorded in other current assets	0	0	0	$ 200,000
Natural Gas Swap \| Cash Flow Hedging \| Designated as Hedging Instrument \| Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent
Derivative [Line Items]
Net unrealized gain (loss) that remained in accumulated other comprehensive loss	(12,000)	(12,000)	(12,000)
Net unrealized gain (loss) that remained in accumulated other comprehensive loss, tax	$ (6,000)	$ (6,000)	$ (6,000)
Interest Rate Cap \| Cash Flow Hedging \| Designated as Hedging Instrument \| London Interbank Offered Rate (LIBOR)
Derivative [Line Items]
Cap rate	2.00%	2.00%	2.00%
Interest Rate Swap \| Cash Flow Hedging \| Designated as Hedging Instrument
Derivative [Line Items]
Derivative instrument term (not beyond)	4 years
Aggregate notional amount outstanding (in mmBTUs) \| MMBTU	100,000,000
Gain (loss) on derivatives qualifying as cash flow hedges, net of tax		$ 8,000	$ 8,000
Income tax expense (benefit) recognized in other comprehensive income		$ (4,000)	$ 4,000
Average fixed rate	1.323%	1.323%	1.323%
Interest Rate Swap \| Cash Flow Hedging \| Designated as Hedging Instrument \| London Interbank Offered Rate (LIBOR)
Derivative [Line Items]
Floor rate	0.75%	0.75%	0.75%
Interest Rate Swap \| Cash Flow Hedging \| Designated as Hedging Instrument \| Accrued and Other Liabilities
Derivative [Line Items]
Amount recorded in other current liabilities	$ (100,000)	$ (100,000)	$ (100,000)
Interest Rate Swap \| Cash Flow Hedging \| Designated as Hedging Instrument \| Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Amount recorded in other current assets	100,000	100,000	100,000
Interest Rate Swap \| Cash Flow Hedging \| Designated as Hedging Instrument \| Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent
Derivative [Line Items]
Net unrealized gain (loss) that remained in accumulated other comprehensive loss	8,000	8,000	8,000
Net unrealized gain (loss) that remained in accumulated other comprehensive loss, tax	$ 4,000	$ 4,000	$ 4,000
Maximum
Derivative [Line Items]
Derivative instrument term (not beyond)			1 year

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail) - geographic_area	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Number of geographical areas (geographic area)	2		2
Wallboard \| Sales Revenue, Net \| Product Concentration Risk
Segment Reporting Information [Line Items]
Percentage of revenues	97.20%	96.70%	96.90%	96.70%

Segment Reporting - Segment Rep

Segment Reporting - Segment Reporting (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net Sales:
Net Sales	$ 114,558	$ 108,150	$ 343,158	$ 311,322
Operating income:
Operating income	18,561	11,058	64,339	23,235
Adjustments:
Interest expense	(3,146)	(4,154)	(10,492)	(12,559)
Loss from equity investment	(291)	(278)	(726)	(530)
Other expense, net	(5,900)	(283)	(5,740)	(700)
Income before provision for income taxes	9,224	6,343	47,381	9,446
Depreciation and Amortization
Total depreciation and amortization	11,868	12,661	35,656	38,931
Operating Segments \| Wallboard
Net Sales:
Net Sales	111,322	104,624	332,514	300,936
Operating income:
Operating income	18,572	11,122	64,192	23,318
Depreciation and Amortization
Total depreciation and amortization	11,595	12,376	34,836	38,058
Operating Segments \| Other
Net Sales:
Net Sales	3,236	3,526	10,644	10,386
Operating income:
Operating income	(11)	(64)	147	(83)
Depreciation and Amortization
Total depreciation and amortization	273	285	820	873
Adjustments
Adjustments:
Interest expense	(3,146)	(4,154)	(10,492)	(12,559)
Loss from equity investment	(291)	(278)	(726)	(530)
Other expense, net	$ (5,900)	$ (283)	$ (5,740)	$ (700)

Segment Reporting - Net Sales b

Segment Reporting - Net Sales by Geographic Region (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 114,558	$ 108,150	$ 343,158	$ 311,322
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	104,704	99,956	316,040	284,707
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 9,854	$ 8,194	$ 27,118	$ 26,615

Segment Reporting - Assets by G

Segment Reporting - Assets by Geographic Region (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
Fixed Assets	$ 307,443	$ 326,407
Total Assets	620,838	634,968
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Fixed Assets	304,352	323,361
Total Assets	601,906	617,878
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Fixed Assets	3,091	3,046
Total Assets	$ 18,932	$ 17,090

Treasury Stock - Additional Inf

Treasury Stock - Additional Information (Detail) - USD ($)	Mar. 18, 2016	Sep. 16, 2015	May 15, 2015	Sep. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Aug. 03, 2016	Nov. 04, 2015
Equity, Class of Treasury Stock [Line Items]
Number of common stock shares repurchased, value per share (usd per share)				$ 19.51	$ 19.16	$ 20.82	$ 21.89	$ 19.51	$ 20.82	$ 20.24	$ 0
Stock repurchase program authorized amount (up to)												$ 100,000,000	$ 50,000,000
Stock repurchase program, increase in authorized amount												$ 50,000,000
Repurchase from LSF8 in private transaction
Equity, Class of Treasury Stock [Line Items]
Number of common stock shares repurchased (shares)	900,000	1,007,500	913,200	0		1,007,500		900,000	1,920,700
Number of common stock shares repurchased, value per share (usd per share)	$ 16.10	$ 19.85	$ 21.90	$ 0		$ 19.85		$ 16.10	$ 20.82
Aggregate value of common stock shares repurchased	$ 14,500,000	$ 20,000,000	$ 20,000,000	$ 0		$ 19,999,000		$ 14,490,000	$ 39,998,000

Treasury Stock - Treasury Stock

Treasury Stock - Treasury Stock Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	Mar. 18, 2016	Sep. 16, 2015	May 15, 2015	Sep. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Treasury Stock [Roll Forward]
Beginning balance (shares)					2,395,049	1,922,864	0	2,395,049	0	0
Beginning balance					$ 48,479	$ 40,035	$ 0	$ 48,479	$ 0	$ 0
Ending balance (shares)				4,199,031	3,678,188		915,364	4,199,031		2,395,049	0
Ending balance				$ 81,906	$ 70,489		$ 20,036	$ 81,906		$ 48,479	$ 0
Average share price (usd per share)				$ 19.51	$ 19.16	$ 20.82	$ 21.89	$ 19.51	$ 20.82	$ 20.24	$ 0
Repurchases on open market
Treasury Stock [Roll Forward]
Shares repurchased (shares)				520,843		0		903,982	2,164
Shares repurchased				$ 11,417		$ 0		$ 18,937	$ 37
Average share price (usd per share)				$ 21.92		$ 0		$ 20.95	$ 17.20
Repurchase from LSF8 in private transaction
Treasury Stock [Roll Forward]
Shares repurchased (shares)	900,000	1,007,500	913,200	0		1,007,500		900,000	1,920,700
Shares repurchased	$ 14,500	$ 20,000	$ 20,000	$ 0		$ 19,999		$ 14,490	$ 39,998
Average share price (usd per share)	$ 16.10	$ 19.85	$ 21.90	$ 0		$ 19.85		$ 16.10	$ 20.82

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Compensation expense	$ 0.6	$ 0.2	$ 1.8	$ 0.6

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net income	$ 6,210	$ 4,239	$ 31,433	$ 6,133
Weighted average number of shares outstanding- basic (shares)	40,318,741	42,999,654	40,836,000	43,556,876
Effect of dilutive securities:
Total effect of dilutive securities (shares)	69,444	58,095	43,809	40,102
Weighted average number of shares outstanding - diluted (shares)	40,388,185	43,057,749	40,879,809	43,596,978
Basic earnings per share (usd per share)	$ 0.15	$ 0.10	$ 0.77	$ 0.14
Diluted earnings per share (usd per share)	$ 0.15	$ 0.10	$ 0.77	$ 0.14
Restricted stock awards
Effect of dilutive securities:
Effect of dilutive securities (shares)	9,926	12,547	8,132	11,489
Restricted stock units
Effect of dilutive securities:
Effect of dilutive securities (shares)	41,575	9,828	24,384	1,056
Performance restricted stock units
Effect of dilutive securities:
Effect of dilutive securities (shares)	0	5,349	0	0
Stock options
Effect of dilutive securities:
Effect of dilutive securities (shares)	17,943	30,371	11,293	27,557

Fair Value Disclosures (Details

Fair Value Disclosures (Details) - Recurring - Level 2 - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Natural Gas Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 12	$ 100
Tax on derivative instruments	6	$ 30
Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	8
Tax on derivative instruments	$ 4